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0t\a £)tatc CoUcgc fiorfe of agriculture m Cornell Mnibersitp atijaca. ja. g. ILifirarp Cornell University Library HA 730.A1A3 1902-03 Statistics of cities having a population 3 1924 013 980 283 The original of this book is in the Cornell University Library. There are no known copyright restrictions in the United States on the use of the text. http://www.archive.org/details/cu31924013980283 ptatc fflallcge of IF^griculturc atljata, N. 1- DEPARTMENT OF COMMERCE AND LABOR BUREAU OF THE CENSUS S. N. D. NORTH, DIRECTOR BULLETIN 20 STATISTICS OF CITIES HAVING A POPULATION OF OVER 25,000 1902 AND 1903 WASHINGTON GOVERNMENT PRINTING OFFICE 1905 CENSUS BULLETINS. 1. Geographical Distkibution of Population. 2. CoTTOiv Ginning (Ckops of 1899 to 1902, inclusive). 3. Street and Electric Railways. 4. A 5. Central Electric Light and Power Stations. 6. Mineral Industries of Porto 7. Estimates of Popilation of the Larger Cities of the United States in 1901, 1902, and 1903. Discussion of Increase of Population. 8. Negroes 9. Mines and Quarries. in Rico. the United States. 10. Quantity of Cotton Ginned in the United States (Chops of 1899 to 11. Municipal Electric Fire Alarm and Police Patrol Systems. 12. The Executive 13. A 14. Proportion of the Sexes in the United States. 15. A 16. Irrigation in the United States: 1902. 17. Telephones and Telegraphs: 18. Census of Manufactures: 1904. 19. Quantity op Cotton Ginned Discussion op Civil Service op the United States. Age Statistics. Discussion of the Vital Statistics of the 20. Statistics 1903, inclusive). Twelfth Census. 1902. in Michigan. the United States (Crops of 1900 to 1904, inclusive). of Cities having a Population of over 25,000: 1902 and 1903. CONTENTS. Letter of transmittal v 1^ Introduction History of the inquiry Cities included in the inquiry Scope of the report Treatment of the material Municipal finance Sources and character of the data 1 2 ^ 2 , 3 4-22 4 Classification of municipal functions 5 Governmental functions Commercial functions Nomenclature 5 6 7 Classification of expenses, outlays, and revenues 9 Expenses 9 General expenses Commercial expenses Outlays General outlays 9 9 9 9 Commercial outlays. Eevenues 9 ^ 9 General revenues Commercial revenues Classification of 10 10 payments and receipts 10 Payments 10 10 Receipts Classification as ordinary Classification as corporate Classification Classification and extraordinary and temporary 10 11 by administrative funds of corporate payments 11 11 - Classification of corporate receipts Keceipts from general revenues Receipts from commercial revenues Temporary payments and 12 « 12 i. IS 15 receipts Balances for corporate uses and for temporary accounts 15 Commercial surplus or Accounting debits and 15 15 deficit credits Transfers 15 - Classification of funds Investment funds Sinking funds 16 1& , 16 17 Public trust funds Private trust funds Trust funds 17 18 18 Tabulation of data Total for municipalities Relation between reports of auditors and treasurers Classification of cities by population 18 18 19 19 Fiscal years Arrangement Use of data for of general tables 19' comparison 21 22-54 Description of the general tables Years covered by the investigation Finding Appendix list of city 51 numbers 54 55-62 - (m) CONTENTS. IV GENERAL TABLES. Page. — — Table 1. Date of incorporation, population, and area of cities having an estimated population of 25,000 or more on June 1, 1903 . 65-67 68-73 Table 2. Patrolmen and oflBcers and other employees of the police department, and "arrests by cause: 1903 and 1902 74-76 Table 3.— Retail liquor saloons and license fees: 1903 and 1902 78-89 Table 4. Firemen, fire equipment, fire alarms, fires, and property loss from fires 1903 and 1902 90-94 Table 5. Public school buildings, schoolrooms, and school teachers: 1903 and 1902 95-99 Table 6. Pupils registered and average attendance in public schools 1903 and 1902 100, 101 Table 7.— Municipal public libraries: 1903 and 1902 102, 103 Table 8. Municipal almshouses and municipal hospitals: 1903 and 1902 104, 105 Table 9. Waterworks, gas works, and electric light plants owned and operated by cities: 1903 and 1902 106,107 Table 10.— Street lights: 1903 and 1902 108-119 Table 11. Area and length of streets, length of street railways, and area of public parks: 1903 and 1902 Table 12. Disposal of aahes, garbage, and other refuse; care of streets; food and sanitary inspection; and miles of sewers: 1903 — — — : : — — — — Table Table Table Table Table Table Table Table Table Table 120-131 and 1902 13.— Building permits: 1903 and 1902 14.— Marriages and divorces: 1903 and 1902 15.— Deaths, classified by cause: 1903andl902 16. 132,133 134,135 136-145 —Deaths from each specified cause per 1,000 deaths from all causes: 146-155 1903 and 1902 156-165 from each specified cause 1903 and 1902 166 18.— Death rate per 1,000 population: 1903 and 1902 19. Grand summary of payments, receipts, and balances, classified by independent branches and funds: 1903 and 1902.. 167-190 192-203 20.— Total payments, receipts, and balances: 1903 and 1902 21. Payments for geiieral and municipal service expenses, classified by departments, ofiices, and objects: 1903 and 1902. 204-293 22. Payments for expenses of municipal investments and municipal industries, classified by industries and objects: 1903 294-305 and 1902 306-311 Table 23.— Payments for outlays: 1903 and 1902 312-317 Table 24.— Receipts from taxes and privileges: 1903 and 1902 318-323 Table 25. Receipts from licenses, fines and forfeits, etc. 1903 and 1902 324-329 Table 26. General revenue receipts from gifts, contributions, and donations, and from miscellaneous sources: 1903 and 1902 330-335 Table 27.— Receipts from mterest: 1903 and 1902 336-347 Table 28. ^Receipts of municipal industries, classified by source and by industry 1903 and 1902 348-371 Table 29. Departmental receipts, classified by character of revenue and by department or ofiice: 1903 and 1902 Table 30. Municipal service income receipts from special assessments for local improvements, and specified temporary receipts 372-381 and payments: 1903 and 1902 382-385 Table 31. Payments, receipts, and balances of private trust funds and accounts: 1903 and 1902 386-393 Table 32. Payments, receipts, and balances of public trust funds: 1903 and 1902 394-397 Table 33. Payments, receipts, and balances of investment funds: 1903 and 1902 398-409 Table 34. Payments, receipts, and balances of sinking funds: 1903 and 1902 Table 35.— Grand summary of debt obligations outstanding at close of fiscal year, and issued and paid during year, together with 410-421 receipts and payments during year on account of same: 1903 and 1902 422-427 Table 36.— Debt obligations outstanding at close of year 1903 and 1 902 428-439 Table 37. Value of principal salable possessions at close of year: 1903 and 1902 Table 38. Assessed valuation of property, basis of assessment, taxes levied, tax rate, and the per capita assessed valuation, tax levy, and debt: 1903 and 1902 440^45 Table 39. Total and per capita corporate payments, with accompanj'ing refunds, classified by principal purposes for which made: 1903 and 1902 446-451 Table 40. Total and per capita corporate receipts, with accompanying refunds, classified by principal sources from which derived: 1903 and 1902 452-457 Table 41. Total and per capita receipts from general revenues, classified by source, and total and per capita commercial surplus, with accompanying refunds: 1903 and 1902 458-463 Table 42. Total and per capita payments for specified expenses, with accompanying refunds: 1903 and 1902 464-469 Table 43. Total and per capita payments for specified expenses and outlays, with accompanying refunds: 1903 and 1902 470-475 Table 44. Total and per capita payments for expenses and outlays for schools and for miscellaneous educational expenses, and specified receipts for schools, with accompanying refunds 1903 and 1902 476-481 1 7. —Death rate per 100, 000 population : — — — ' — — : — : — — — — — — : — — — — — — — — : LETTER OF TRANSMITTAL. DEPARTMENT OF COMMERCE AND LABOR, Bureau of the Census, , Washington, D. C, July 31, 1905. Sib: I have the honor to transmit herewith a bulletin presenting financial and other having a population of over 25,000. official statistics for cities The collection of social statistics of cities, statistics of public indebtedness, valuation, taxation, and expendiand statistics of births and deaths was authorized by the act of March 3, 1899, providing for the Twelfth Census, and again by the act of March 6, 1902, establishing a permanent Census Office. These classes of statistics had been' collected and published in connection with the Eleventh Census, and the act of 1902 provides for their collection decennially. At the time this legislation was enacted statistics of a similar character were being collected and published annuallj^ by the Bureau (at that time Department) of Labor. This statistical inquiry had been instituted by a clause in the act of July 1, 1898, which conferred upon the Commissioner of Labor the authority to compile and publish annually an abstract of the main features of the official statistics of cities of the United States having over 30,000 population The prospect of having two similar or closely related lines of statistical inquiry carried on independently by two distinct Government offices called attention to the need of a consolidation of the work. Accordingly, your predecessor, under authority conferred upon him by law and in conformity with the recommendations of both the Commissioner of Labor and the Director of the Census, issued an order transferring to the Bureau of the Census the work on the statistics of cities which had heretofore been carried on by the Department (now Bureau) of Labor. By a subsequent order, the Secretary, for reasons explained in this bulletin, authorized the postpone- tures, ment of the publication of the annual report for 1903, covering the year 1902. Accordingly, the present report covers two years, 1902 and 1903. Thus, while the present bulletin is a continuation of the series of bulletins on statistics of cities heretofore compiled by the Commissioner of Labor, it also forms a part of the decennial report provided for by the act establishing the permanent Census Office. Another bulletin is in preparation, presenting the statistics for cities having a population of from 8,000 to 25,000; and it is expected that the decennial reports hereafter will include all cities of over 8,000 population, while the annual bulletin will be confined to cities of 30,000 population or over. The statistics herewith presented were collected by agents of the Bureau of the Census, who visited the various covered by the investigation, obtaining the required data from official records or by personal inquiry of The financial statistics were collected and tabulated under the supervision of Mr. Le Grand Powers, The collection of the other statistics, which cover a variety of subjects, was chief statistician for agriculture. under the charge of Mr. William C. Hunt, chief statistician for population. The diversity of the systems of accounting followed in different cities makes it very difficult to classify and In deciding upon the scheme of classification and tabulate properly the financial data collected by the inquiries. terminology here presented, the Bureau of the Census sought the advice and criticism of the National Municipal League, the American Economic Association, and the Fedei'ation of Societies of Public Accountants. All of these organizations appointed committees to cooperate with the officials of the Bureau in this branch of the cities city officials. accompanying report presents all the which makes the figures fairly comparable for the several salient facts relating to municipal finance in a form the most important problems of municipal revenues and cities, and. which permits of the proper study of work. It is hoped and believed that, as a result of this cooperation, the expenditures. The officials of the cities visited by our agents have uniformly manifested thejatmost interest in the inquiry, and by their courtesy and friendly cooperation have contributed in no small degree to the progress and success of the work. Very respectfully, Hon. Victor H. Metcalf, Secretary of Commerce and Labor. (v) STATISTICS OF CITIES HAVING A POPULATION OF OVER 25,000. INTRODUCTION. This bulletin relates to a class of data covered by investigations conducted at the censuses of 1880 and 1890 and included in the decennial inquiries authorized bj' the present census law. At the -same time it is virtually a continuation of the series of annual reports on statistics of cities heretofore published by the Bureau (formerly Department) of Labor. History of the inquiry. The annual collection and publication of the statistics of cities by the Commis- — Labor was authorized by act The bulletin publishing the sioner of 1898. statistics for the year of Congress in of the 1901 contains the following results statement regarding the origin and history of the investigation: By an make such a classification of the various items relating to the governmental, financial, and other conditions of these cities as seemed necessary for a satisfactory schedule of inquiries was therefore prepared and comparison. the work taken up by the special agents of the Department. This was found impossible to A required personal visits to the various officials of the cities coming within the scope of the investigation. These officials in many ways manifested the utmost interest in the investigation, and contributed freely of their time and labor in compiling the data desired and in making the report a success. The results of the first investigation were printed in the bulletin of the Department of Labor for September, It will be noticed that the act cited in the above 1899. quotation authorized the collection of these statistics annually. The Department accordingly published a similar report in each subsequent year up to and including 1902, making four reports in all. Inquiries covering substantially the same class of data; as that presented in these reports Bull. No. 20—05 inquiries in the list of statistical investigations which were not to be taken up 1 had been conducted until after the data relative to population, agriculture, manufactures, and vital statis- by the enumeration of 1900 had been comand published. That work, in conformity with the requirements of the law, was completed in 1902. In the meantime the Census Office had been placed on a permanent basis by an act passed March 6, 1902, to take This act, repeating in substance the effect July 1, 1902. tics collected piled provisions of the act of which was approved and became law the Commissioner of Labor was called upon to make act of Congress, July 1, 1898, an investigation annually into the statistics of the cities of the United States having over 30,000 population. The paragraph of the act referred to is as follows: "The Commissioner of Labor is authorized to compile and publish annually, as a part of the Bulletin of the Department of Labor, an abstract of the main features of the oflScial statistics of the cities of the United States having over 30,000 population." In accordance with this act a compilation was attempted from the printed reports of various cities, but owing to lack of uniformity in these reports, and in many cases to the lack of reports themselves, it Office at the time of the Tenth and Eleventh censuses, and, in conformity with that precedent, were again authorized by the act of March 3, 1899, providing for the Twelfth Census. The act included these by the Census March 3, 1899, relative to special authorized the decennial collection by the Director of the Census of certain specified classes of statistics, including social statistics of cities; statistics of public indebtedness, valuation, taxation, and expenditures; and statistics of births and deaths' subjects covered in part at least by the series of annual statistical investigations, — reports issued by the Department of Labor. The prospect of having two similar or closely related lines of inquiry carried Government offices on independently by distinct directed attention to the necessity for a consolidation of the work. The permanent Census Office appeared to be better fitted by its machinery and functions for the conduct of this investigation than the Department of Labor. In view of this fact an effort was made by the Commissioner of Labor, acting in cooperation with the Director of the Census, to secure legislation whereby the work relating to cities carried on by the Department of Labor should be transferred to the Census Office and coordinated with the municipal contemplated in the decennial census reports bill was reported by the House Committee on the Census under which the Census Office statistics on this subject. was called upon A to collect biennially statistics of cities with a population of 30,000 or more, and decennially statistics of cities containing a population of less than This bill was reported favorably to the House 30,000. 1 Act of March 6, 1902, sections 7 and 8. (1) which covers the years 1902 of over 25,000 population, and to of Representatives, February 13, 1903, accompanied by limit the present report, a report in which was incorporated a letter from the and 1903, Commissioner of Labor recommending the transfer of the work to the Census Office; but it remained on the House Calendar at the expiration of the Fifty-seventh include in a later report covering the year 1903 only In the the data for cities between 8,000 and 25,000. Congress. In the meantime Congress had passed the act organizing the Department of Commerce and Labor and transferring to that Department both the Census Office, previously in the Department of the Interior, and the Department of Labor. ^ The transfer went into effect on July 1, 1908, and on that date the Secretary of the Department of Commerce and Labor, under authority conferred upon him by the law, and in accordance with recommendations of the Commissioner of Labor and the Director of the Census, issued an order transferring from the Bureau of Labor to the Bureau of the Census all the work on the statistics of cities. Under a subsequent order of the Secretary of Commerce and Labor, dated September 11, 1903, the annual report of the statistics of cities of 30,000 population and over was omitted for the year 1903. This was done in order that the statistics of all cities, irrespective of size, might be collected as of the same date and ast a part of the decennial report of the Census Bureau. was believed that this transfer of the work and the postponement of the partial report would add materially to the value and comparability of the entire inquiry. Another reason for postponement lay in the fact that the largest and most important series of inIt quiries included in this investigation related to munici- pal finance, and was thus identical in character with the investigation which the Bureau of the Census was conducting upon the subject of wealth, debt, and taxation. Therefore, in order to avoid extensive duplication of work utilize, in in a very difficult field, it was proposed the reports on the social statistics of to cities, information obtained from the general inquiry concerning wealth, debt, and taxation. — Cities included in the inquiry. The inquiry conducted by the Department of Labor was by law limited to cities having over 30,000 inhabitants. The collection of social statistics of cities by the Census is not limited to cities of any specified size so far as any pro- permanent census act are concerned. But the Eleventh Census inquiry on this subject included all cities of over 10,000 population, and it was undoubtedly the expectation of Congress that the inquiry provided for by the Twelfth Census act and by the act establishing the permanent Census Office would be equally comprehensive. Taking into consideration the object and scope of the two inquiries now comvisions of the — bined the one an annual inquiry applying to cities of over 30,000 and the other a decennial inquiry including smaller cities the Bureau of the Census decided to — to cities future the report to be issued decennially will probably comprise all cities above 8,000, while the report to be issued annually will be confined to the cities above But 25,000, rather than 30,000, was adopted 30,000. as the limit for the present report because, when the question came up, the data relative to public wealth, debt, and taxation—one of the special inquiries authorized by the census law— had already been collected for above 25,000. It was thought best, therefore, to apply the same limit to the other classes of data which have usually been included in these reports. The collection of the data for 1902 covered only those cities which had an enumerated population of over 25,000 at the Twelfth Census, but that for 1903 was expanded to include all cities having an estimated 1902 and included population of over 25,000 in 1903. — Scope of the report. The classes of data to be included in the report on statistics of cities are not explicitly defined either in the law instituting the inquiry conducted by the Commissioner of Labor or in that providing for the statistical investigations of the In the one the data are referred to as " official statistics;" in the other as "social statistics." Congress seems to have expected that the "official Census. statistics" of cities which tbe Commissioner of Labor was authorized to compile and publish would comprise the data commonly published in the official city reports and would be compiled directly from those reports. But for reasons already stated (see page 1) it was found impracticable to obtain satisfactory results by that method, and accordingly a schedule of inquiries was prepared and agents were sent to the various cities to collect information from city officials. Naturally and appropriately it was such information as could be deThe scope of the inquiry rived from official records. conducted by the Commissioner of Labor is best indicated by the list of tables published in his last report. —Incorporation, population, and area. —Dates of ending of years covered by the investigation. III. — Police, retail liquor saloons, and arrests, by causes. equipment, and property loss from IV. — Firemen, V. —Marriages, divorces, and births. VI. — Deaths, by causes. VII. — Percentage of deaths from each specified cause. VIII. —Death rate per 1,000 population, by causes. Table I. II. fire IX. fires. —Death rate per 1,000 population. X.—Area of public parks and miles of streets, sewers, and street railways. —Care of streets, food and sanitary inspection, and disposal of garbage and other refuse. XII. — Number and kind of street lights. XIII.— Public schools. XIV. — Public libraries. XI. XV.—Charities: XVI.—Cost of 'Act of February 14, 1903. cities Almshouses, orphan asylums, and hospitals. water, gas, operated by and cities. electric light plants owned and Table XVII.— Building permits. XVIII.—Debt and legal borrowing XIX. —Basis saloons, public vehicles, licensed dogs, fire department, limit. police department, of assessment, assessed valuation of erty, and taxation. XX. —Receipts from all sources. XXI.— Expenditures prop- roads). and other capital outlay. —Expenditures for maintenance and operation. — Summary of receipts and expenditures. XXII. XXIII. XXIV.— Assets. XXV.— Per capita As regards preceded by descriptive and interpretative text, with illustrative charts designed to facilitate comparisons between different cities or groups of cities as regards such matters as population per acre, population to each street lamp, per capita debt, assessed valuation of property, and expenditures rail- in a series of general tables, i for construction and suburban travel (on steam The data were presented for maintenance. the scope of the investigation authorized by the act providing for the Twelfth Census and by the permanent census act, it is to be presumed that Congress, in specifying the special inquiries to be conducted by the. Census, intended that these inquiries should include substantially the same topics as they included at previous censuses. No report on social statistics of cities was published in any census prior to the Tenth. But the law under which the Seventh, Eighth, and Ninth censuses were taken (act of May 23, 1860) provided for the collection for the entire country of certain statistics designated consumption of water, number of persons to each mile of sewer, etc. The report made a quarto volume of 138 pages. The present report includes statistics relative to the following subjects: Population, area, police, fire depart- ment, public schools, public libraries, cost of municipal water, gas and electric light plants, streets, street lighting, street railways, public parks, building per- liquor saloons, food and sanitary inspection, removal of ashes and garbage, almshouses and orphan asylums, marriages and divorces, deaths, and public mits, finance. Thus, while the scope of this report conforms closely to the precedents established bj' the reports of Department of Labor, it the includes few topics that have seasons and not been the subject of investigation at former censuses and have not been authorized by the present census law, the financial statistics being covered by crops; libraries; newspapers and periodicals; religion; the wealth, debt, and taxation inquiry, the statistics They comprised as "social statistics." tive to valuation of real statistics rela- and personal property; annual taxes; colleges, academies, and schools; pauperism; crime; and wages. Most of these inquiries have been continued in the later censuses, although only one or two of them are touched upon in the reports on Social Statistics of Cities. At the Tenth Census a report on Social Statistics of was issued in two quarto volumes, comprising Cities over 1,700 pages. It consisted mostly of descriptive text and was something in the nature of a gazetteer, being a collection of monographs on the several cities, prepared by different writers and varying somewhat in style of treatment. There was usually a historical sketch of each city, followed by a description of conditions in 1880, which touched upon such features as climate, topography, railroad communications, streets, waterworks, gas, public buildings, parks, places of amusement, drainage, cemeteries, markets, municipal In most cases cleansing, police, and fire department. a map of the city was inserted, and a distance chart indicating direction and distance from other specified cities. A table presenting manufacturing statistics for the city was appended and various statistical data were included in the text, but there were no general or comparative tables covering all the cities. The Eleventh Census Report on Cities, prepared by Dr. John S. Social Statistics of Billings, presented data relating to the following topics: Altitude, area, density of population, boards of health (membership, number of physicians, expenditures, etc.), streets and lighting, waterworks, sewers, parks, alleys, street cemeteries, public buildings, places of amusement. of deaths by the census work on vital most of the other topics by the inquiry statistics, and relative to the The statistics of marriages social statistics of cities. and divorces form, perhaps, the only important feature of this report that has not been included in previous census work. Statistics of births, of the although presented Department of Labor, and collected in the reports by the agents of the Census for the present inquiry, have not been published, because they are found to be so inadequate and defective that any comparisons or deductions based upon them would be unreliable and probably misleading or erroneous. There are only a few cities in the United States in which the records of births are kept with such a degree of completeness and accuracy that the returns are statistically valuable. — Treatment oftJie material. The proper arrangement and analysis of the financial data collected in connection with this inquiry have been the subject of special consideration.' The difficulties in the way of applying a uniform and satisfactory classification to the diverse methods of accounting followed in different cities are very great. The aim has been to present results which shall be comparable for the different cities and at the same time secure a differentiation of payments and of receipts conforming to the essential distinctions in the varied activities carried on "by modern municipal governments. The scheme of classification finallj' adopted with this end in view is described at length in the pages which follow. ' The tabular presentation of the other data comprised in this inquiry same as in the reports of the Department of Labor. These data, as is substantially the already indicated, cover a variety of unrelated subjects, affording little opportunity for systematization or gen- In this respect the Bureau again follows the precedent of the Department of Labor. But it is believed that after the inquiry has been carried on for a longer period and the methods of the statistics here presented. collecting the statistics further perfected, the time will quired are given in the portion of the text presenting, be ripe for a study and analysis of the data, which may lead to reliable and interesting comparisons and deduc- in serial order, descriptions of the separate tables. tions. eral discussion. No Such explanations as seem to be re- attempt has been made to interpret and compare MUNICIPAL FINANCE. The object of the Census investigation relating to is to secure and present the principal data relating thereto in a form which will admit of municipal finance comparisons between the several cities. Among the important questions which may be answered by such comparisons are the following: The relative total cost of municipal government; the relative cost of maintaining specific public services, such as schools and police and fire protection; the relative cost of constructing and maintaining sewers, streets, etc.; and the per capita revenue derived from all sources or from any specific source. The data for the Census statistics of municipal finance The statistics are affected, thereby the very great differences in the organization of American cities for local self-government, and by the kind of accounts kept. In some cities practically all municipal activities are administered by a city government having one executive head and a single set of financial ofiicers, the varicity governments. fore, both ous departments of municipal activity being subject to one control or supervision, and all p.ersons engaged therein receiving their compensation through the same channel. cities the administration of municipal func- among a number of more or less independent but correlated branches or bodies. The one having charge of the most important functions is usually spoken of as the "city government." But the activities of the "city government" do not include all public activities conducted by the municipality; its payments do not include all payments authorized bj' the citizens to secure benefits for the people of the city exclusively and at their sole expense; its debt does not include all public obligations resting against the property of the city exclusively; and its receipts do not include all receipts derived from municipal activities. The "municipal government" for which the Bureau of the Census seeks to present financial statistics is not limited to the "city government," as above defined, but includes all corporations, organizations, commissions, boards, and other local public authorities In other cities additional accounts are kept by the comptrollers or other oiEcers exercising the duties of comptroller or auditor. The what known in the business world as "cash accounts." They are arranged to furnish an exhibit of the flow of cash into and out from the treasury and to show whether any of the money received is lost or misaptreasurers' accounts in both classes of cities are are In the- great majority of cities in the United States the books of the comptroller or similar officer, are necessarily derived from the books of accounts of In other city exercise are those of the treasurers. plied. SOURCES AND CHAEAOTEE OF THE DATA. tions is distributed any privilege of local self-government, or through which they enjoy the exclusive benefits of any municipal function. In some American cities the only books of account which the people of the through where such exists, are in some of their essentials the same as those of the treasurer. They include accounts with the treasurer, which are a check upon his transIn actions and upon those relative to appropriations. the great majority of cases, however, they are accounts with cash and not with revenue and expense, and hence show cost of operation or maintenance, as are revenue and expense accounts in commercial accounting. The differences here noted between the accounts of most cities and those of the commercial world have their origin in the varying character of the transactions which they record. The object of the transactions of the ordinary business man or corporation has always been profit; hence the primary purpose of his books of account is to show the cost of conducting his business and the resulting gain or loss. On the other hand, governments, state and municipal, were originally organare not primarily designed to ized for and engaged exclusively in providing for the common defense or in promoting the common weal. Naturally, under such circumstances, governmental accounts were originally designed to show the fidelity and honesty of the fiscal officers, rather than the ends sought by commercial accounting. The establishment within the last century by municipal governments of such quasi priwate undertakings as waterworks, electric light works, gas works, tramways, etc. has brought into the administration of cities many problems akin to those met with in the conduct of pri, vate business. This fact does not, however, change the essential character of municipal governments, which still have as their primary object the securing of the defense and the promotion of the common common weal. The principal ends of municipal accounting, as pointed out by many writers on public finance, must therefore remain somewhat different from those of commercial accounting. The commercial character of the transactions connected with the management of municipal enterprises, such as waterworks, etc., and the business problems that have arisen in connection therewith have, however, led in Great Britain to the quite general introduction of revenue and expense accounts in the administration of these enterprises. This has been followed in a less degree by the use of similar accounts in the ordinary governmental transactions of those cities. A few cities in the United States have also introduced such accounts. Their further extension will undoubtedly depend upon whether they prove to be of as great practical value in the domain of municipal finance as in that of private business. As has been pointed out, the first municipal accounts introduced were merely records of the flow of cash into and out from the public treasury. They were designed solely to lost or prove that none of the money received was misappropriated, and that is all that is introduced into the cash account of the treasurer or comptroller certain devices by which that account is made to show incidentally the relation between expenditures and results,) thus enabling the oflBcials to obtain from their cash accounts what is —as the — police or while for the next year it may show ments twice as. great as the actual cost of maintenance. In such cities the aggregate of warrants drawn in settleschools disburse- of claims more nearly represents the cost of governmental operation and maintenance and expenditures for fixed assets than does the aggregate of those paid. Yet the tabulation of warrants drawn, combined with a statement of receipts, does not furnish a complete exhibit of the financial transactions of a given year; it does not include a statement of the payment of warrants or bills payable drawn in previous years but liquidated during the current year; and hence, from the standpoint of municipal accounting, it is as imperfect as would be a trader's accounts from which were omitted outstanding liabilities for purchase of merchandise. To make an approximately complete exhibit for a given fiscal year of the financial transactions of cities of the class referred to in this paragraph, not only must the comptroller's record of warrants drawn during the year be presented, but the treasurer's statement of warrants paid or liquidated during the year must distinguish those outstanding at the beginning of the year from those drawn during the year. ment now shown by the accounts of many of the smaller and a few of the larger American municipalities. Most of the more progressive municipalities, however, have indirectly for the support of a certain function shown directly by commercial revenue and expense accounts. The devices referred to consist of keeping in the the comptroller, or in the case of nonexistence of such oflSce in that of the treasurer, more or less detailed exhibits of receipts, classified by sources, and In such cases the of payments, classified by objects. office of proper classification with respect to outlays, expenses, revenues, and indebtedness, of the items in the accounts referred to, will furnish an approximate statement of the cost of operating the municipal government or of maintaining any of its functions for any given fiscal year, and will also show the relation between expenditures and results, provided all the bills are presented when due and settled at once by the issue of warrants to be paid in the immediate future. The problem of securing from the treasurer's or comptroller's books a statement of the cost of governmental operation and maintenance and expenditures for the acquisition or construction of fixed assets, is more difficult in the case of cities in which large numbers of warrants, or orders having the authority of warrants, are paid in a year subsequent to their issue. Under such conditions the classified exhibit of the treasurer's transactions for any given year may show no payment CLASSIFICATION OF MUNICIPAL FUNCTIONS. From the standpoint of the student of economics, municipal activities and transactions are of two radiOne includes those municipal cally different types. activities which are performed for all citizens alike without compensation, the expense being met by revenue obtained principally from compulsory contributions levied without regard to the benefits which the contributors may individually derive from any or all municipal activities; the other includes those activities from which a revenue is derived that represents a partial or full compensation or return for the privileges granted, commodity or property sold, or specific service rendered. The activities and transactions of the first class are here classified as arising from the governmental functions of a municipality; those of the second class as commercial functions. The two classes be divided as follows: Governmental functions. The term governmental functions as here used includes those municipal functions which are as a rule performed for all citizens alike without any attempt to measure the amount of benefit con f erred or exact compensation theref o r. Most of them are essential to the existence and development of government and to the performance of the governmental duty of protecting life and property and of maintaining a high standard of social efficiencj'. Chief among such activities are those of general administration; the protection of life, health, and property; the care of the defective, delinquent, and dependent classes; the education of the young, and the performance of arising from of functions its may — unclassified); VIII. other duties of a similar nature; the purchase of lands for municipal buildings, parks, and streets; the erection, equipment, and management of city halls and reation; VII. Miscellaneous other buildings for general municipal uses; and the purchase or construction and operation of gas and electric light works for the exclusive purpose of Public revenue lighting the streets and the city buildings, and of other tables detailed des-. Options of the nine classes and their It is said, in passing, that in subdivisions are given. structures and plants —such as printing offices, police — and fire telephone systems, and bridges for furnishing free of charge any commodity or service required by the city in the common interest of all its citizens. In the same category are included the opening, grading, paving, and curbing of streets, and the construction of sewers, made where such public iuiprovements are at public expense, without, in the opinion of the proper authorities, conferring upon particular individuals measurable special benefits, for which compensation is exacted by the city. To the same general group belong the making and paying of loans and the payment of interest thereon, when such loans are made in connection with the other activities and transactions before mentioned. The general governmental functions of municipalities may be classified in a great variety of ways, according to the point of view from which considered. For example, they may be classified with reference to the name or character of the office through which they are exercised, or the class of transactions to which they give rise. The most desirable method of classification for statistical purposes has been the subject of considerable discussion and agitation in the United States during the last ten years. One of the first American studies in this field was a paper by Prof. Frederick E. Clow, published in the Quarterly Journal of Economics in July, 1896, which makes large use of the results of the researches of Professor Wagner, set forth in his Professor Clow's paper was folS. Rowe, of the University of Pennsylvania, before the conference of the National Municipal League in 1899. These two papers FincMiswissenschaft. lowed by one read by Prof. L. brought the subject to the attention of all interested in good municipal government and in the securing of comparable municipal statistics. In the last two years a further study of the subject has been made by a large number of men connected with the National Municipal League, the American Economic Association, the various associations of American accountants, and by the fiscal officers of a large proportion of our cities. In accordance with the basis of classification referred to in the preceding paragraph, governmental functions are subdivided by the Bureau of the Census into nine general divisions, as follows: 1. General administration; II. Public safety, including protection to life, health, and propertj'; III. Public charities and corrections; IV. Public highways and sanitation; V. Public education, including libraries and museums; VI. Public rec- (i. e., Public debt transactions, including the liquidation of loans and the payment of interest thereon; and IX. In the tables of this report these nine groups are further separated into numerous subclasses, and in the text accompanying the some minor and is more transactions. details this classification is only tentative, subject to change in the future in the interest of complete and comparable statistics of American municipalities. The foregoing classification may properly be designated as that of the National Municipal League, since its members and committees have done the most effective work in adapting the classification to the administrative needs of statistical American cities, and to the purposes of While making use of the Mu- comparison. nicipal League's classification —modified in certain de- meet the exigencies arising in connection with the practical work of preparing comparable statistics of the Bureau of the Census wishes to give the cities greatest credit to all who have taken part in the labor tails to — of perfecting it. — Commercial functions. The commercial functions of cities include those which create trade relations, industrial or semi-industrial, between the municipality and the general public, including other municipalities or Among the transactions which arise civil divisions. from the exercise of such functions are those involving money at interest, the use of public property for compensation, the sale of any commodity or article of commerce, or the performance of any work or service for pay. All these transactions involve the the loan of public performance by the city of some service or the grant of some favor for special compensation, whether such service is undertaken or favor granted primarily for the service to be rendered or favor bestowed, or for the revenue to be secured. None of them is essential to the existence and development of the government, although they majf be made to contribute to its support. Commercial functions, together with commercial and semicommercial transactions which arise from them, may be grouped into three subclasses, here designated as rmmicipal investments, municipal industries, and municipal se7'vices. (1) Under "municipal investments" are included all transactions of municipal governments connected with the purchase, sale, or possession of real property or securities held exclusively for investment purposes, and the loan of public money to individuals, corporations, or other civil divisions. Such transactions are of two classes: First, those of the sinking, investment, and public trust funds in which or through which the city invests money for the sole purpose of deriving interest, rent, or other income therefrom; second. more temporary character by which the city receives interest on current cash deposits and on deferred payments of taxes and special the transactions of a NOMENCLATURE. As already stated, the books of but few American assessments. cities or other civil divisions are kept on the basis of " Municipal industries " are those activities —such as municipal waterworks, gas and electric light works, and street railways which are organized as more or less complete departments or offices of cities for the purpose of furnishing economic utilities to individual citizens or to other civil divisions on such terms involving a compensation as maj' be determined by considerations of public policy. These activities are generally referred to by British writers as municipal ordinary commercial accounts. (2) — They trading. are also frequently called quasi private industries or enterprises. As economists use the term, As a natural result, the financial terms introduced into governmental usage, and still to the quite generally movement employed therein, relate chiefly of cash into or out from the public treasury, or to the issue of orders directing the pay- ment of such cash. common language, receipt is the term uniformly employed in both public and private accounting, in Great Britain as well as in the United States, in referIn ring to the is also movement of cash employed in into a treasury. The word commercial accounting, and in com- a quasi prii'ate'va.A\>i&t\-^ or enterprise of a municipality mon one in which the purpose of realizing a net income or profit controls the method of management and determines the charges, as in a private business of similar character. In this strict sense of the term there are few, if any, qxmsi private industries or enterprises in the United States, the greater number of municipal industries established in American cities having been called into existence principally or solely to promote anything of exchangeable value, as well as of cash. is the welfare of the citizens. Hence the Bureau of the Census uses the term municipal industries to include not merely those properly designated as quasi private, as defined above, but all departments, offices, or activities organized by cities to furnish utilities to their compensation but without regard to the citizens for a question of profit. (3) "Municipal services" include all activities transactions, other than such as are included in (1) and and which are engaged in by cities or by any of their independent branches or departments in the interest of the general public, but which confer measurable special benefits or what are arbitrarily so regarded upon particular persons, natural or corporate, for which compensation is exacted. These services include the opening of streets, the construction of pavements, sidewalks, and sewers, the sprinkling of streets, and similar services, the payments for which are enforced by means of special assessments. In the same category (2), — — belong also all services or special benefits rendered to private individuals or to other civil divisions under legal regulations, and paid for by fees, charges, rents, privilege rentals, and kindred remuneration. It should be noted that municipal services, as above defined, are always performed or rendered incidentally and in addition to the regular work of the various departments and offices. Receipts therefrom are always according to the office or department rendering the service, since, save in rare instances, the corresponding expenses can not be fully separated from the other classified expenses of such department, office, or industry. language, in a manner to include the acceptance of A payment is the exact opposite of a receipt. the settlement of a claim It is by cash or by anything of an exchangeable value. In governmental accounts and reports, the three words most frequently employed in referring to the movement of money from the public treasury, or to the issue of orders upon that treasury by the comptroller or auditor, are, in the order given, expenditures, payments, and disbursements; in Great Britain usage is divided between payments and expenditures. The three words were used at first with varying signification, according to their derivation. The original meaning of disbursement was the taking of money from a common purse by one having authority to do so. In like manner, a payment was at first the settlement of a claim or debt, or the compensation for value received in goods or services; and an expenditure, the taking from a common stock for use, i. e., the consuming or exhausting of that stock. But although these three words differ in derivation and in fundamental meaning, as applied at the present time to the transactions of the treasury they are interchangeable and synonymous, all being used to describe what is technically known as the "movement of cash" (i. e., money and "current credits," such as checks, etc.) from the treasury. In the language of governmental finance, and in common speech, disbursement is always limited to the going out of "cash," as above defined, from the supply on hand. Expenditure is sometimes employed with the same meaning, but in public finance it is generally used in referring to the issue of orders upon the treasury by the comptroller or auditor; no case has been found, however, either in public financial reports or in books relating to commercial accounting, in which the word is used to include at the same time both the disbursement of " cash " and the settlement of claims by the issue of warrants or equivalent orders. The word payment is employed in public finance with the two meanings above 8 word expenditure, in both the United States set forth for expenditure. In commercial accounting language of ever^-day life it is used also to include both the liquidation of claims by "cash" and their settlement through the issue of orders or bills use of the and and Great Britain, to designate cash payments from the treasury or orders for such payments issued by the auditor or comptroller, has led the Bureau of the Census paj^able. to select the For the purposes of a treasurer's report, these three words are quite generally used interchangeably, with equal propriety, and more appropriately than any other words that hare hitherto been employed for such purIn their original meanings the words disburseposes. ment and payment are especially appropriate in the report of the treasurer in speaking of the movement of cash from the common fund, and the words expenditure and payment in the statement of facts shown in the result in the reports of comptrollers or auditors. In the United States, when comparisons are made between the reports of one city or state and those of •another, great confusion often arises from the fact that public finance does not show any uniform usage with reference to these three words. This confusion is increased by the occasional use of the word expense with the meanings commonly attached in governmental reports to expenditure., as explained above. Such use of expense is unknown in commercial accounting, and it is hoped that its use in this sense will soon disappear from public finance. It should be used only with the single signification given it in commercial accounting, to which attention is called below. Seeking to adjust its classification and terminology as closely as possible to the existing usages of public and private accounting, the Bureau of the Census has adopted the word receipts to signify the aggregate receipts in cash and in goods and services, and the word payments for use in speaking of the aggregate liquidation of claims and outstanding warrants by cash and by the issue of warrants, orders, bonds, or other evidence of indebtedness. It has already been stated that in a very few American cities, and in quite a large number of those of Great Britain, there has been introduced a system of accounts modeled upon that in use in commercial houses, and kept on what is generally referred to as the "revenue and expense basis." This system of accounts has as its central aim the determination of the cost of governmental maintenance and operation. To denote such cost there are two terms, expense and In commercial accounting, both in the expenditure. United States and in Great Britain, the former is almost universally employed. In the British cities which have adopted revenue and expense accounts, usage is divided between the two words. In the United States, where but few cities keep books on the revenue and expense basis, very little use is made of either word in public finance for the purposes mentioned, but preference is given to expense. The almost universal use of expense in commercial accounting with the signification noted, and also because of the very extensive from word expense. this choice, while But little confusion can' follow that much might of expenditure. In private business transactions, the words income and earnings are quite generally used as the opposite of In Great Britain, in referring to that which in expense. municipal finance corresponds to the income or earnings of a private individual or corporation, the majority of the cities which present revenue and expense accounts in their published reports make use of either income or revenue. As American lexicographers have appropri- ated the latter for use in governmental finance with the meaning which they, in common with American account- with the words income and earnings in private business, the Bureau of the Census has adopted ants, associate revenue rather than income. The use of income or earnings in private business and of income or revenue in the accounts of British municipalities excludes receipts from loans, receipts as agent or in any private trust capacity, and all kindred or related receipts. The use of the word expense, in the same way, excludes payments on loan account or in any fiduciary capacity. The Bureau of the Census thus employs these words, even though by so doing it departs to a slight extent from the meanings assigned to them by fiscal reports of many cities and other civil divisions in the United States. It is sought to use these and all other technical words in public finance in strict conformity with the universal usage of commercial accounting where the same differs from that of individual cities or other governments, unless there is some essential difference in public finance and private business calling for a different choice of technical terms. In commercial accounting the costs of acquiring what are generally known as ' ' fixed assets," the lands, build- and equipments to be permanently used in business, are referred to as capital expenditures and capital outlays, i. e. expenditure or outlay for what is designated "capital." The same terms have been, and are now to a limited extent, employed in public finance. Many fiscal officers and economic writers have, howings, , ever, objected to the use of the word "capital" in governmental accounts. They urge that governments, unlike individuals, do not have capital. None of the are "capital liabilities," as that term is used commercial accounts, and their assets should not, therefore, be referred to as "capital assets." In view of these objections, the Bureau of the Census has adopted the word "outlays" as the term to be used liabilities in in referring to the cost of the fixed properties, public works, and equipment of cities. The word "outlays" is chosen rather than "expenditures," owing to the use of the latter with a number of different meanings, to which attention has already been called. 9 CLASSIFICATION OF EXPENSES, OUTLAYS, AND REVENUES. conditions approximating those under which private but which, unlike the ordinary fixed assets of a business corporatidn, are not employed for securing an income. (2) Eor unsalable and unproductive public works. Under this head are included all general outlays for streets, street paving, sewers, and kindred improvements which are not used for securing an income, and which are not of such a character as to admit of a sale under property The expenses, outlaw's, portant, however, and revenues of number is tion of municipal functions, given. On cities may be The most imthe one based upon the classifica- classified in a great of ways. which has already been and revenues this basis, expenses, outlays, are classified as general and commercial^ with a further subdivision in nearlj^ every case. ' — The expenses of a municipality are the paid or payable, of services, rents, and materials, Expenses. costs, purchased or otherwise obtained, for corporate maintenance and operation and for conducting the business undertakings for which it has corporate authority. It should be noted that expenses incurred alwa^'s increase liabilities without any corresponding increase of assets, or decrease assets without a similar decrease of liabilities. General expenses. General expenses are those incurred in connection with the exercise of governmental In the tables of this report general expenses functions. are divided into the following classes, with many subclasses: (1) General administration, (2) public safety, — (3) public charities and corrections, and sanitation, (5) (4) public education, public highways etc., (6) public recreation, (7) miscellaneous, and (8) interest. Commercial expenses. commercial functions. three subgroups, as follows: its (1) They are divided Mun icipal investment expenses, which into are the total costs of the administration of sinking, investment, and public trust funds, including interest paid on loans made for securities or properties purchased for those funds. Municipal industrial expenses, which are the total and maintenance of municipal industries, including the cost of materials used and interest on loans made specifically for such industries. (3) Municipal service expenses, which are the expenses incurred by a city in connection with municipal services performed or provided by any of its departments or offices other than a municipal industry, including interest on loans which are to be met from the (2) costs of the operation proceeds of special assessments. The outlays of a municipality are those Outlays. costs, paid or payable, incurred by it in the purchase of lands and in the purchase or construction of buildings — and other structures, equipments, improvements, and additions which are more or less permanent in character. General outlays.— The general outlays of a city are those made in the exercise of its governmental functions. They may be divided, according to the nature of the properties or public works secured thereby, into two groups, as follows: Under (1) Ear salable but unproductive possessions. properthis head are included general outlays for fixed ties—such as public buildings and grounds— which are — of a character that would permit of their — conditions approximating those under which private property is sold. — The commercial outlays of a made in the exercise of its commercial They may be divided, according to the Commercial outlays. city are those functions. nature of the properties or public works acquired there bj', into two groups, as follows: — Ear salable and productive possessions. Under head are included outlays for such fixed properties of municipal industries as are utilized for the production of a municipal income, and are of a character to permit of their sale under conditions approximating Outlays those under which private property is sold. for such properties may with propriety be designated as industrial outlays, and the properties may also be (1) this referred to as industrial properties. —The commercial expenses of a city are those incurred in connection with the exercise of sold, is sale under . (2) For unsalable a/nd unproductive public works. — These are outlays, not connected with municipal industries, which are made in the interest of the general public, but are accompanied with such measurable service or benefit to particular individuals, or which are arbitrarily so regarded, as to call for compensation They include outlays for the opening and therefor. grading of streets; the construction of sidewalks, curbings, and sewers; and any other improvements of a more or less permanent character which so enhance the value of private property that they are paid for by Such special assessments upon the property benefited. outlays may with propriety be referred to as outlays for special improvements. From the standpoint of the accountants of the sevvery desirable, if not absolutely neces- eral cities it is sary for any correct exhibit of municipal transactions, to separate "outlays for special all other outlays. improvements" from It is necessary, therefore, to assign such outlays to a subclass by themselves, as is done In this connection attention is called to the above. fact that students of economics may prefer to assign "outla3^s for special improvements" as a subclass of general outlays, rather than as one of " commercial outlays," as is here done. In such an event it will be easy, with the segregation of such outlays, to any needed change in the grouping of make this class of municipal expenditures. Revenues. The revenues of a municipality are the amounts received or receivable, in cash or other form, for meeting its expenses and outlays, from the exercise — of its corporate powers of taxation and police control, 10 and corporate authority to conduct business undertakings. They always ^increase the resources of the city without any corresponding increase of obligations, or they decrease its obligations without a similar deits crease of resources. — General revenues. General revenues consist of compulsory or voluntary contributions of private individuals or corporations, levied or collected to defray the general costs of government, and not conditional upon the performance of any specific service to the individual contributor. The greater portion of such revenue is derived from taxes. The remainder is obtained from permits, penalties, fines SiaA. forfeits, gifts, contrilmtioTis, and grants, and from miscellaneous sources licenses., the last consisting largely of unclassified items of corporate receipts, most of which might be grouped under other heads acter were if exact information concerning their char- —The commercial revenues of municipal investments, They all involve payments to a city are those derived from industries, the city, cific and by services. its special assessments or otherwise, for spe- services or benefits rendered to individual citizens or to other governments. In the United States the word income is generally used in popular speech to designate the total of rents, interest, profits, and and salaries or wages received by indi- word revenue is at present generally employed in harmony with the definition thereof already given namely, the income of a government. The word income is also employed in public finance, quite commonly in Great Britain and to a limited extent in the viduals, while the — United States, to designate those revenues of cities and other civil divisions such as revenues derived from rents, interest, municipal industries, and municipal services which approximate in character the income of an individual. It is in this sense that the word income is used bj' the Bureau of the Census in its fiscal terminology, in dividing the commercial revenues of cities — — into the following subclasses: (1) Municipal investment income from municipal investments. (2) Municipal industrial income is the total income is the total gross (2) discharge of claims. Receipts.—The receipts of a municipality are the amounts of money, or the equivalent of money, taken The word receipt is in by it in its fiscal transactions. applied also to the act of taking or accepting its money or equivalent. Classification as ordinary reasons already and extraordinary.— "Pov set forth, the statistical exhibit of municipal finance compiled by the Bureau of the Census is primarily one of payments and receipts, and not of Such payments and expenses, outlays, and revenues. variety of ways. great in a receipts may be classified oldest classification of governmental payments and receipts, and the one at present in most; general use in the United States, Great Britain, and continental The the classification as "ordinary" and "extraordinary." But the terms m-dinary and extraordinary Europe, available. Gormnercial revenues. the act of delivering money or its equivalent, in return for value received or in settlement or lent, is are given a great variety of meanings,/ the di^erence being due in some cases to changes incident to the pas- sage of time, and in others to variations in local laws governing fiscal affairs. As a result, what is unusual or extraordinary in one generation or century may become common or ordinary in a succeeding one, and the same kind of receipt or payment may be extraordinary in one state or city and ordinary or common in another. In the financial statistics of German cities, which are all similarly organized and conduct their affairs under more or less uniform laws, the terms ordinary and Under extraordinary are very useful and valuable. uniform laws for municipal accounting the same thing would doubtless be true of the cities of the United States, but the provisions of existing laws differ so widely, and the number of forms of municipal organization is so great, that there has been no opportunity for the development of a uniform usage of these words by fiscal officers. The only approximation to such uniformity is secured by persons who class as extraordinary those payments to which commercial accountants refer as capital outlays or capital expenditures, and include among extraordinary receipts those from loans. ' American writers and students of municipal finance use the words ordinary and extraordinary agree in earnings of municipal industries. who Municipal service inco7ne is the income derived from municipal services performed or provided by departments or offices other than municipal industries. It is of two distinct classes: (1) That for meeting municipal service expenses, and (2) that for meeting special improvement outlays. including under these terms very little more than the items mentioned above. It may be said, therefore, that in a measure the distinction drawn between ordinary (3) by cities CLASSIFICATION OF PAYMENTS AND EECEIPTS. — Payments. The payments of a municipality are the amounts of money, or of the equivalent of money, paid out by it in its fiscal transactions. The word payment is used also in two other closely related senses: (1) The discharge of an obligation in money or its legal equiva- and extraordinary payments and receipts corresponds approximately to those which are shown in books of commercial accounting by the two classes of accounts known as "revenue and expense" and "capital and Under these circumstances it has seemed advisaBureau of the Census to discard these words, and to denote the classification referred to above by the use of terms derived from commercial accounting. loan." ble to the In discarding, for the time being, the use of the old designations ordinary and extraordinary, the fact is not 11 lost sight of that the classification of basis suggested accounts on the loans on account of municipal industries and invest- by those words may hereafter be made ments, are combined with the payments for general expenses in Table 21. For similar reasons the payments very useful by the general adoption of uniform definitions. Some American states notably New Hampshire classify as ordinary the payments or expenditures which are authorized by general law, and as extraordinary those which are authorized by special acts of the — — legislature. Such a classification, if adopted by all the would be of great value to students of public relation between general and special legislation. Still other uses of the words found in financial writings and reports suggest other meanings, the adoption of which would prove most valuable for comparing the financial exhibits of different cities or states acting under similar general laws. Classification as corporate and tempcn^ary. The most for outlays for special improvements are included with general outlays in Table 23. — important object of the investigation of municipal finance, as was pointed out in the beginning, is the ascertaining of the total and relative cost of municipal government. To show that and allied facts in their proper relations, municipal payments and receipts must be separated so as to distinguish those which are vitally related to meeting the expenses and outlays of the government, and to the administration of the various governmental and commercial functions of the city, from those which are not so related. On that basis the Bureau of the Census recognizes two general classes of payments and receipts: (1) Those which it designates as corporate, meaning thereby those which are vitally related to the aggregate activities of the various branches or departments of the municipality, as already ^defined; and (2) those to which it applies, for want of a better term, the designation temporary, including thereunder all which are not connected in a vital way with the maintenance of such activities. To show in detail the cost of particular functions and the receipts provided for meeting the same, corporate payments and receipts may properly be classified, ac- cording to municipal functions, in the manner outlined The Bureau of for expenses, outlays, and revenues. the Census in this report, however, is unable to make as complete a classification of this character as it hopes For example this report does not to do in the future. their character the ment outlays are included in Table 23 in the column, "public highwaj'S and sanitation." states, finance in tracing the From greater portion of the payments for special improve- Classification tical l)y administrative funds. —In the prac- administration of municipal finance primary con- sideration is given to that classification of municipal and receipts which springs from specific laws relating to the collection and disbursement of revenues. Certain revenues, by general laws and ordinances or paj'^ments by specified appropriations, are set aside for designated purposes. special In the same way all the multitudinous pay- by law or ordinance or appropriation, each of which must be taken into ments of a city are regulated consideration in accounting. fiscal administration and in municipal The foregoing statement applies in one form or another to all of the so-called temporary payments and receipts of cities, as well as to those here designated corporate. With all the diversity of laws, making municipal appro- ordinances, and methods of certain factors in common, most cities have to which consideration must priations, the fiscal administrations of be given in any statistical presentation of public finance. These common factors are found in the laws which prescribe, or in the methods adopted for, the adminis- moneys appropriated or held for the several municipal funds; and in the tabulation of receipts and tration of payments by the Bureau of the Census a classification by municipal funds is presented in combination with the classification by municipal functions. The various funds created to assist in the administration of municipal finance, here referred to in a general administrative funds, are given way as specific designation according to the character of the assets comprising them, the purposes for which they are held, the, con- separate the outlays which are to be finallj^ met out of general revenues from those to be paid by special assessments; the interest payments on account of special assessment loans, loans incurred for securing the fixed etc. Most administrative funds are merely accounts with receipts from specified sources of revenue or with payments made in accordance with the terms of appropriations for specified objects. Among such funds are those commonly designated general revenue, salaries, schools, police, waterworks, electric light works, etc. Corporate payClassification of corporate payments. properties of municipal industries, and loans for purchasing the investments of investment funds, from payments of interest on account of other loans; nor ments are arranged by the Bureau of the Census in six groups, as follows: Payments for (1) general and municipal service expenses, (2) municipal investment ex- the payments for municipal service expenses from those for general expenses. This separation can be secured with a fair degree of accuracy in all cases penses, except the one last mentioned. As a result of the factors above mentioned, the payments for all municipal service expenses, including those for interest on do not properly belong in the same group with those for general expenses, but they are so included for reasons ditions limiting their use, — (3) municipal industrial expenses, (4) outlays for municipal industries, (5) other outlays, and (6) debt Payments for municipal service expenses obligations. previously stated. 12 The payments for general and municipal service expenses are given in Table 31 and distributed under eight main heads, as follows: (1) General administration, (2) public safety, .rections, (4) public (3) public charities and cor- highways and sanitation, (5) public (6) public recreation, (7) miscellaneous, education, etc. , and (8) interest. A similar scheme of classification b}^ departments is applied to general outlays and outlays for special improvements, the classes comprising all those just enumerated except the last two. Payments for municipal industrial expenses are, so far as practicable, classified under the appropriate municipal industry or undertaking, as expenses for waterworks, electric light works, etc. Payments for municipal investment expenses are those made to meet the expenses incurred in the administration of sinking, investment, and public trust funds. They are given in Table 22, but are not separated into those for the three classes of funds. For the great majorit}' of cities the expenses given are those connected with the administration of sinking funds. The paj^ments for debt reduction, both corporate and temporary, are given in Table 36. The corporate payments arc those marked " in 1902 and ' in 1903 in division with title excess of receipts over payments, exclusive of changes in sinking fund assets" in the column with title "public." They represent the ' ' excess of payments to public for reduction of debt over from public for new debt obligations issued. of corporate receipts. The corporate receipts of a municipalitj' are its net receipts from revenue, and from loans which increase indebtedness. By net receipts are meant the receipts from the sources receipts — Classification mentioned, after deductions for refunds and all kindred duplications by counterbalancing pa5'ments and debits classed as temporary. Corporate receipts are arranged by the Bureau of the Census in five general groups, as follows: Receipts from (1) general revenues, (2) municipal investment income, (3) municipal industrial income, (4) municipal service income, and (5) debt obligations. Receipts from genercd, revenues. The receipts com- — prised under general revenues consist of taxes, licenses, permits, penalties, fines, gifts, and contributions. tax is a general compulsory contribution of wealth A collected in the general interest of the community from individuals or corporations by an exercise of the sovereign power of the government, and levied without reference to the special benefits which the contributors severally derive from the public purposes for which the revenue is required. Property taxes are direct taxes upon property, or upon persons, natural or corporate, in proportion to their property, except only such as may be specifically exempt on account of its or their public character or from considerations of public polic3^ Property taxes are the most important single source of municipal revenue and are divided by the Bureau of the Census into may two principal classes, designated general and special. General property taxes are direct taxes levied upon property in general, in proportion to its assessed or appraised value. Under this head are included all property taxes whose assessment and collection are by methods substantially identical with those employed in the Special taxation of the property of the average citizen. property taxes are direct taxes levied or collected, or levied and collected, by methods not applied to property Among in general. such taxes are those popularly bank taxes, security taxes, frontage taxes, tonnage taxes, referred to as corporation taxes, taxes, mortgage merchants' taxes, manufacturers' taxes, etc. Under the head oipoll taxes the Bureau of the Census has sought to secure as complete an exhibit as possible by cities from all forms of per capita, whether levied uniformly upon all males or graded according to occupation, or otherwise; and whether of the receipts taxes, levied as a specific amount against all persons subject upon an arbi- thereto, or as a quasi property tax based trary valuation of polls. Under special bicsiness taxes the Bureau of the Census, has tabulated taxes collected from persons, natural or corporate, by reason of the business in which they are engaged, where such collection is not associated with the granting of a license or permit to engage therein. Under the designation receipts from licenses and permits the Bureau of the Census has tabulated all revenues, collected from persons, natural or corporate, by reason of the business or calling in which they are engaged^ where such bj' collection is associated with and enforced the granting of a license or permit to engage therein, and where the granting of such license or permit is a condition to the transaction of business or the following of a trade or industi'ial calling, the performance of any act, or the beginning of any undertaking. The revenues from licenses and permits include, according to the analysis of most writers on public and a fee or charge, fee is the payment for the clerical labor of issuing and recording the license or permit and of supervising the exercise of the privilege granted thereby, and the tax is the excess over the fee. It is impossible, from the records of any city, to separate, according to the foregoing economic analysis, the fees from the taxes connected with the granting of licenses and permits. Inasmuch, however, as the greater portion of the receipts from licenses, as well as a considerable portion of those from permits, are taxes, the whole are tabulated as receipts from general revenues. An added reason for so tabulating them finance, a tax, as already defined, as defined on a later page. The the fact that in fees the receipts are always wholly for a service performed and not for a privilege granted, while in licenses and permits they are primarily payis ments for privileges granted and only incidentally for services performed. Revenues collected in connection of licenses and permits are in most with the granting states referred to 13 from licenses and permits. In a few states they are designated "privilege or occupation taxes." In the tables the receipts from licenses and permits are as receipts In are tabulated by the Bureau of the Census under general revenues. Receipts from commercial revenues. —As already ex- tabulation the Bureau of plained, the commercial revenues of a municipality the Census has observed the following distinction between the two classes of receipts: With licenses are comprise the income from municipal investments, muThe receipts nicipal industries, and municipal services. from municipal invest'me7it income include the rent, interest, or dividends received from real estate or se- reported separately. its included privileges granted for the management or conduct of a business or occupation, such as that of a hotel keeper, the trade of a plumber, or the privilege of keeping a billiard table for gain. Such privileges are usually granted for a specific period of time, as for a year, a month, or a day. issued for a year. With The greater number are peinnits are included privi- leges granted for the performance of some specific act, the nature of which is exactly defined, and the performance of which terminates the grant; as permits for the erection of buildings, the making of connection with sewer and water pipes, the moving of buildings, the burial of the dead, and the like. Both licenses and permits are issued quite generally to assist municipalities in enforcing compliance with regulations and ordinances for the preservation of pub- morals and the protection of life, health, and propThis object, as a rule, is more readily perceived Of privin connection with permits than with licenses. ileges issued chiefly for enforcing police regulations and classed in the census report as licenses, mention should be made of dog licenses, good for a year; and permits to minors under the curfew laws, also good for a year. The one first mentioned is placed in a class by itself, and the latter is included under the designation In the class last mentioned are also general licenses. included licenses associated with pleasure or recreation, such as those for hunting or fishing. Receipts from permits are sometimes only nominal, the amount collected being barely sufficient to cover the cost of issuing and recording them and of supervising lic erty. From this fact the exercise of the privilege granted. classify them as would finance some writers on public To permit students of the subject to make such fees. disposition of them in their analysis of the Census report, if such should be their desire, is the principal reason for tabulating the receipts from permits separately from those received from Penalties, fines, and forfeits, licenses. which are among the minor sources of the general revenues of cities, are all collected as punishment for failure to obey civil and criminal laws and local ordinances, and hence might all be termed penalties, in the broadest meaning of that Receipts from penalties include those collected by reason of the failure of taxpayers to meet their taxes within the time required by law, and all fines collected in criminal courts, and forfeits in criminal word. and civil transactions, such as forfeits in criminal bonds, forfeits in contractors' bids, etc. and grants are used to designate the gratuitous revenues of cities— all of which The terms gifts, contributions, by the government as an investment. The receipts from municipal industrial inco^ne are classified with respect to the industry from which they are decurities held rived (waterworks, electric light works, etc.). Under from municipal service income are included These latter are compulsory contributions levied under the taxing or police power of receipts special assessments. the municipality to defray the cost of a special public improvement or public service undertaken primarily in They differ from taxes in being apportioned according to the assumed benefit accruing to the individual for whom the service is performed, or according to the assumed increase in the value of the property affected by the improvement. The receipts from municipal service income other than special assessments are subdivided, according to the office by which the service is furnished, into the following groups: (1) the public interests. General administration, (2) public safety, (3) public charities and corrections, (4) public highways and sanitation, (5) public education, etc., (6) public recreation, and (7) miscellaneous. The above is a classification, mainly from the admin- from commercial These receipts may also be classified with reference to their typical form or character. So classified they are frequently referred to in popular language, in the technical works of accountants, and in legal enactments and municipal accounts as prices, fees, These receipts all repcharges, special assessments, etc. resent compensation for commodities or services sold istrative standpoint, of the receipts revenues. or special benefits conferred by the municipality. Price is the general designation which writers o.n public finance give to compensation for services or com- modities sold by the government. The compensation for a service or commodity sold by a government in the same way that a private individual would sell, is referred to by writers on public finance as a quasi private price, while the compensation for a service or a commodity furnished by a government primarily for the special benefit of the individual, but secondarily in the interest of the community, is by them designated as pvhlic price. Public prices are of three distinct classes: may be what world as monopoly (1) is designated in They the commercial more than the commodity furnished; (2) prices established to cover cost of service or commodity; or (3) .prices where the commodity or service is proprices, representing cost of the service or vided at less than cost. In the first case the price 14 includes a tax, and in the second and third mates a fee. In the it approxi- the service or commodity first furnished assists in collecting a tax as a contribution to general revenue, and in the third for from such revenue. In all it is iii part paid cases of public price the free contractual relations of private life are modified by the monopoly exercised by the municipality. The dis- tinction above given between quasi private and public prices, as well as those mentioned in referring to the three classes of public prices, though valuable from the standpoint of the student of public finance, can not at the present time be made domain of municipal Of sources of in the of municipal revenue that involve the rents, privileges is made of various kinds, of sales, interest, sales of such privi- privilege rentals, labor, mantfactures, rates, and Of the foregoing, sales, interest, and rents generally come within the definition of quasi private price, the others within that of piMic price. The prices met tolls. with in connection with municipal investments are, those in connection with therefore, quasi private; municipal industries more largely puhlic, and those in connection with municipal service income quite variable, depending much upon the nature of the municipal services rendered by each individual city. In tabulating the receipts from sources involving the element of price the Bureau has observed the following distinctions: Under sales are included the sales of real estate of the city, the sales of securities belonging to the sinking, investment, sales and public trust funds, and the minor by the municipal departments and their discarded equipment, industries of and of material discarded in connection with the different activities of the city. Under interest and rents are included all receipts of cities corresponding to those commonly so designated It has already been stated, howin private finance. ever, that receipts from so-called interest levied on account of nonpayment of taxes at the time required by law are tabulated not as interest, but as penalties. Receipts from piMic is in lieu of all taxes, or is levied upon, and at the same rate as among general or included is payment other taxes, such so included amount the where special property taxes; accompanying the text the in is known, it is given franchises classed as property, tables. Under privilege rentals are included all periodical receipts from licenses, other than those defined above as receipts from public service privileges, which grant, in addition to the privileges usually bestowed by such instruments, the use or enjoyment of, or right upon, some property of the municipality, as the streets, parks,, or public buildings. statistics. element of price, mention leges, any practical value tion to a city service privileges include all Receipts from, minor privileges include all periodical receipts collected without the granting of a license, from those enjoying special privileges in or upon the public highways, other than receipts derived from public service privileges B.ndipublic service privilege sales. All receipts from minor privileges sold outright are designated receipts from minor privilege sales. It is to be noted that practically the only respect in which minor privileges and minor privilege sales differ from privilege rentals is that a privilege rental always involves the issuing of a license, while in the other cases no such papers are issued. All receipts included under labor, manufactures, rates, and tolls are derived from services or commodities furReceipts from labor nished by municipal industries. include the receipts from personal service rendered by convicts in penal institutions and by inmates of charitable institutions. Receipts from manufactures includes the receipts from the sale of articles manufactured in penal and charitable institutions. Receipts from rates include all payments for water, gas, electric light, and other utilities furnished by municipal industries. The word toll has been used exclusively to designate the specific charges made for toll bridge and ferry passage across streams and harbors. Fees and charges, as distinguished from taxes, are compulsory contributions of wealth which are exacted from persons, natural or corporate, all of the expense involved in some to def raj' a part or service rendered by periodical receipts, other than general and special prop- the government. erty taxes, which are collected from individuals or cor- The greater portion of the amounts classified by the Bureau of the Census as fees are for services performed only by the government. They are mainly clerical in character, and their cost is so well established that the payments therefor, which are made in advance, and which, like receipts from permits, are often only nominal, are fixed by statute or ordinance establishing a scale porations enjoying the special privilege of using the streets and alleys of cities for providing some public service, such as that furnished by street railroad, subway, electric light, telephone, and water companies. All receipts from individuals and corporations in payment for public service privileges sold outright are designated receipts from public service privilege sales. The receipts derived from public service privileges of fees. and public service privilege sales, which are commonly spoken of as taxes, differ from taxes in being payments for services and also, in the majority of cases, in being voluntary or contractual instead of compulsory. When, however, a payment made by a public service corpora- fied as In contrast with the foregoing, the amounts classicharges generally represent payments for serv- ices which are similar in character to those by one individual to another rendered and are, as With few ex- in private life, a rule, other than clerical in nature. ceptions, the amounts to be charged for such services. 15 upon completion of the performed by cities and paid for by charges are the making of connections with sewer and water pipes and the removal of snow from sidewalks. are definitely established only work or service. In passing it Among services should be mentioned that a great propor"fees" and " charges," as tabu- tion of the receipts from lated by the Census, approximate, in character with, those to designation of " price." if which However they are not identical is given above the clear in theory may be the distinction between these two classes of revenue, in practice they so merge one into the other that no hard and fast line separating them has been found any more than it has been possible to distinguish between a public and a quasi private price. Diverse public policies in different cities change the actual character of the payments for any given service, as has been pointed out by Prof. E. K. A. Seligman and other writers. The payment that is a price in one city is a/ee in another, or the reverse. This fact should be kept in mind in any study of the receipts tabulated in Tables 28 and 29 as from charges. Temporary pay menU and receipts. Temporary payments and receipts of a municipality are those which practicable, — are not connected in a vital • activities of its way with the aggregate various departments and industries. They are of three general classes: (1) The first general class of temporary payments and receipts are met with in revenue and expense accounts. They are the payments in those accounts that represent no part of the cost of municipal opera- and the receipts which constitute no part of the contributions from revenue for meeting such costs. There are three subclasses: (a) Payments by and receipts of the city in correction of error, to which the Bureau of the Census applies the specific designation " refunds," and the previous counterbalancing receipts and payments in error; (J) receipts from any interest on city bonds sold that has accrued at the time of sale and the counterbalancing payments at the next interest settlement; and (c) payments by sinking, investment, and public trust funds of interest on investments purchased that has accrued at the time of purchasing and the counterbalancing receipts at the tion or maintenance, next interest settlement. (2) The second general class of temporary payments and receipts are those that are met with in the purchase and fixed assets and in loan They are payments and receipts which transactions. neither add to nor lessen the aggregate assets or liabilities of the municipality, but merely change the form or evidences thereof. There are three subclasses, as follows:, (a) Eeceipts from the sale of and payment for securities or other property purchased on investment account by sinking, investment, and public trust funds; other evidences (&) receipts from the sale of bonds or of municipal indebtedness and counterbalancing payand sale of investments ments of equal amount for refunding or redeeming outstanding obligations; (c) receipts from the sale of a fixed property, as real estate, and the counterbalancing payments for the purchase of other properties, or deductions therefore made on the balance sheet from the aggregate value of fixed possessions. (3) The third general class of temporary payments and receipts are those made or taken by the city acting as agent or trustee for private individuals or for other civil divisions. They include the and payment of taxes for payments and receipts in a collection other civil divisions and all private fiduciary capacity. It should be noted that of the moneys received from special assessments or as deposits in service performed or to be payment for any performed by the city, through a contractor, only such amounts as are later returned to the contributors, and thus belong to class (1) mentioned above, constitute temporary or accounting receipts and payments; the amounts actually expended in payment for such service constitute corporate receipts and payments. Balances for corporate uses and for temporary accounts. The amounts in the treasury of a municipality at the end of any given year, thus available for meeting its expenses, outlays, or indebtedness, are designated by the Bureau of the Census as balances for corporate uses, while amounts available only for meeting temporarj' payments are called balances on tempoeither directly or — rary accounts. In this connection attention is called to the fact that no attempt is made by the Bureau of the Census to report separately the balances on temporary accounts, because the entries appertaining to such accounts are frequently associated on city books with those relating to accounts with corporate payments and receipts, only one balance being shown. Commercial surplus or deficit. In the great majority of cities only a portion of the municipal investment income and the municipal industrial income is consumed in meeting the corresponding expenses. The surplus, which is available for meeting general expenses and outlays, may properly be referred to as commercial surplus. Similarly, the occasional excess of expenses over income may be designated commercial — deficit. Accounting debits and credits. —The accounting debits and credits of a municipality are the debit and books which do not represent actual financial transactions between the city and its creditors or debtors, but- which arise from accounting requirements. The most common accounting debits and credits are those called transfers. Among others are those which record abatements of and discounts on such revenues as taxes and licenses and discounts on credit entries on its city securities sold. Transfers. — The transfers of a municipality are the 16 financial transactions between its branches, depart- A ments, offices, funds, or accounts. transfer always involves a credit entry in the accounts of one branch, department, office, or fund identical with a debit entr}' Service trainsfers are transactions between two an asset of sinking or trust funds. Sinking /^^?^rf.s.— Sinking funds of cities are funds provided for meeting their interest payments and for branches, departments, may offices, funds, or accounts of a municipality, in which one performs some service for another and receives pay or credit therefor. They include all labor furnished by one industry or department to another and all articles so furnished that are produced by such department or industrj-. (2) General transfers are transfers of money, material, or credit between any two branches, departments, offices, funds, or accounts of a municipality not involving the performance of any services such as are associated with service transfers as above defined. Among general transfers are included the sale of city securities to the sinking, investment, or public trust funds; the sale/of any securities or other property by one branch, department, office, fund, or account to another; and the payment of interest on, or the cancellation of, city securities held as investments by the sinking fund or by any other independent branch or fund of the municipal government. When special reference is made to the general transfers last mentioned, they may be designated as and loan transfers. Both service transfers and general transfers may be divided into two subclasses those between two independent departments or branches of the government, and those between minor offices or accounts of the same interest — department. The first are designated " transfers between independent departments," the second, "transfers and productive investments reported by cities other than those held by sinking and trust funds. In ties the same tables are included exhibits of all real property held' by cities for investment purposes, and not as Transfers classes, as follows: (1) its be divided into in those of another. two Centables for these funds the Bureau of the securisus has included exhibits of all interest bearing In between minor offices." CLASSIFICATION OF FUNDS. wealth. As already explained, most of the funds created to assist in the administration of municipal finance and referred to as administrative funds are merely accounts with receipts from specified sources of revenue or with payments made in accordance with the terms of appro- To funds of this descrip- tion the term administration has been applied. There are certain other administrative funds which are received, accumulated, appropriated, or held subject to specified conditions and which possess in legal decisions as "funded debt," indebtedness for which no such from as distinguished known as temporary, floating, and provision is made, is made is known or unfunded debt. Governmental sinking funds were first established in England in 1716 by Sir Robert Walpole. As first established, their character is fully described by the definition already given. A few so-called sinking funds cities which differ widely met with in but such departure Walpole, funds of from the sinking American courts of decisions in the finds little support American are or in the definitions of law dictionaries. form Originally from These con- substantially to the definition given above. all moneys for sinking funds were derived specified taxes, imposts, fees, or other revenue pledged for meeting specified loans. The receipts of sinking funds of some of our American cities are not derived fi-om such sources, but from moneys appropriated from the general revenues. Of the earlier type of sinking funds those with receipts derived from specified taxes or other classes of revenue pledged thereto the ones most generally met with in the United States are those whose receipts are all derived from the proceeds of special assessments and those which are created by law for meeting loans made in anticipation — — of taxes. The word fund is a common designation for an amount or an appropriation of money or other form of priations for specified objects. the "sinking" or "amortization" of their public debt. Public indebtedness for which sinking fund provision characteristics so and important as t6 call for special definiThese are designated as investment, sinking, public trust, and private trust funds. Investment funds. An investment fund is an administrative fund held for investment purposes only, and distinctive tions. — subject to no condition or obligation other than those usually met with in investments in private life. The sinking funds meeting loans last mentioned, those created for never have any in anticipation of taxes, invested securities, and those for meeting special assessment loans seldom have such investments. The assets of such sinking funds consist of the taxes and special assessments levied or authorized at the time when they are appropriated or pledged for such purposes, together with any cash which has been received for the payment of such taxes and assessments but not utilized for liquidating the loans. Taxes and assessments levied or authorized are in the technical language of accountants said to be "revenues accrued" and are held by the courts to be assets of the city. Loans for whose payment such "accrued revenues" are pledged are in American legal decisions viewed quite differently from unfunded loans or from funded loans for which a portion only of appropriated or pledged revenues are accrued. The making of an ordinary loan, either with or without sinking fund provisions, to is held by the courts add to the amount of outstanding debt within the 17 statutory and constitutional provisions limiting indebtedness of cities. On the other hand, the making of loans to be paid from the proceeds of special assessments is held not to increase such debt, provided onl}' that the special assessment ample for meeting the loan and is levied at the same time or prior to the authorization of the loan. In like manner, the issuing of tax certificates for meeting current expenditures, is when the payment of such certificates is provided for by the pledge of taxes already levied, is not considered as adding to the city debt within constitutional or statutory limitations. Neither class of loans, in the opinion of the courts, increases the excess of debt obligations and other municipal liabilities over current assets, or decreases the excess of the opposite character, if such exists. The decisions above referred to should be kept mind in all investigations relating to the character in of outstanding municipal loans and the effect of their issue upon the limitations of the city's right to borrow money. Those decisions do not, however, make it those which have come into their possession or control, the principal or income of which is to be used for what the courts denominate "charitable uses," such as education, religion, charity, objects of public benefit, including the care of public lots in cemeteries, Two methods are followed by American civil governments: Some cities and other civil accepted money in trust, turn it into (1) ury', where it is etc. of administering public trust funds divisions, having the general treas- treated like any other moneys. An money, however, just as in the case of all administi'ation funds. If, under the terms of the trust, the moneys received are to draw interest, the same is paid from the general revenue of the city, the amounts so paid being transferred on the books of the treasurer or comptroller from the account of the general revenue or other appropriate fund to that of the particular trust fund. In like manner, if, under the terms of the trust, any or all of the principal or income is to be paid out, the order therefor is drawn on the treasurer and charged to the proper account is opened with this necessary to place a special fund pledged for the liquidation of a loan in any class other than that which for trust account. two centuries has been known and entirely separate from those of the general treasury, hence, so far as statistics relating thereto were secured, the Bureau of the Census has treated these funds as sinking funds. In this connection, however, mention no entrj'^ concerning such receipts or payments ever being made in the general accounts of the city. Most American cities neither keep separate and detailed accounts nor make separate reports of public should be made as sinking funds, of the fact that the agents of the Bureau seldom made separate report for sinking funds of either class above mentioned that had no invested funds and never so reported them if they had neither cash balances nor invested funds. Under these circumstances the statistics of but few sinking funds of the second class are included in the tables of this (2) Some keep the assets of trust funds all trust funds, the principal of which for charitable uses. This is is to be expended notably true of state con- tributions to cities for the support of schools, and of many The private contributions for charitable uses. merely show in a general way by their accounts that they have expended for the designated object an cities report. amount Originally the receipts of all sinking funds were invested in productive assets, and in most American In a few, as Washington, cities this is still true. D. C, the accumulated moneys are employed solely in purchasing debt obligations of the city in the open case of the market and canceling the same. In other cities the sinking fund is such in name only, with small or no invested resources. Among the cities making use of investments the securities most commonly purchased are the debt obligations of the purchasing municipality. The extent of this custom is indicated by the fact that cities in excess of the trust receipts therefor. more permanent public In the trust funds, how- ever, quite detailed reports are presented, either as a part of the general treasury report, or distinct there- from, according as the city follows the first or the second of the methods of administration outlined in the definition of trust funds. The reports of the Bureau of the Census only take account of those public trust fund transactions of which the cities themselves keep detailed account. Private trust funds. —Private are those which consist of trust fuiids of cities money of the 1291,262,802 assets reported at the close of the fiscal year 1903 by the sinking funds of the 175 cities containing over 25,000 inhabitants, 1251,396,061, or or other property belonging to private individuals or corporations or to other civil divisions and held temporarily bj^ the city as trustee for the owner and for his benefit, and not for 86.3 per cent, represented obligations of the holders. Such investments really constitute a reduction of munici- meeting municipal expenses, outlays, or indebtedness. The most common private trust funds are estates of pal debt, even though the sinking fund officials have no authority to cancel or destroy the purchased obliga- deceased persons held awaiting the discovery of heirs; mone}'s erroneousl}' paid the city and awaiting repayment as refunds; moneys paid to the city and held by before maturity. In some states this fact is recognized in the laws relating to the municipal power tions Public trust funds.— Vahlic trust funds of Bull. No. 20—05 it as agent; and moneys deposited, subject to specified conditions, as guarantee of the faithful fulfillment of of incurring debt. 2 cities are contracts. 18 Most private trust funds are of a very temporary nature and do not involve any special investments by the city. Whether the money belonging to them is kept separate or as a part of the genei-al cash of the city, they call for a general accounting allied to that bestowed upon the ordinary administration funds or to. The city books merely and payments, debits and credits of these funds. There are, however, a few private trust funds the principal of which is invested separately, as are the assets of the more important sinking and public trust funds. While there is no real difference in the character of these two classes of private trust funds, for greater simplicity and ease in handling the <Jata relating thereto the Bureau of the Census prepared a separate schedule for each class, and in referring to them calls those without fixed inv estmenis private trust accounts and those with investments,^wa^e trust funds. In the tables of this report they are consolidated under the general designation ^private trust funds and accounts. The Bureau of the Census has included among jpvhlic trust funds all trust funds consisting of money or investments left to a city subject to the payment of accounts already referred show the receipts number stated private annuities for a limited of years, which the principal passes to the city; all funds the income of which accrues to the city for public purafter poses for a specified number of years, at the end of which term the principal reverts to the donor or his heirs or assigns; and all funds, the greater portion but not the whole of whose expenditures are for charitable purposes for which the city itself makes expenditures. All such trust funds may be designated as public trusts burdened with specific obligations of the nature of private trusts. Trust funds. —Municipal funds, in which the charac- and the objects for which all payments are made are determined by legal obligations of ter of administration a trust nature, such as are met with in sinking, public and private trust funds, are frequently referred, to by city fiscal officers under the common or generic name of trust funds. Whenever a common term is trust, necessary in referring to Bure^ of the Census all these classes of funds, the makes use of the same designa- tion. It should be noted in this connection that the income or assets of sinking and public trust funds are used or held for meeting municipal expenses, outlays, or indebtedness, while those of private trust funds are not. As distinguished irom private trust funds these two funds might, therefore, be appropriately designated as cor- porate trust funds. TABTTLATION OF DATA. — To provide an exhibit of "municipal" payments, receipts, and indebtedness, the Bureau of the Census secured for each city reports not only from the "city government," but from all Totals for municipalities. all corporations, commissions, boards, and offices acting independently. The data thus secured have been consolidated, and the aggregates are shown in the general of compar- tables of the report, thus providing means ing the cost of the various activities which are exercised In this mansolely through municipal governments. ner the payments and receipts of the several cities are shown as if paid out from and coming into a common treasury. activities most frequently intrusted to more or independent branches of municipal governments are those connected with schools, libraries, parks, sinking In some cities one or funds, and public trust funds. The less more other activities, for which separate statistics are here given, are thus conducted. To show the differences existing in the corporate organizations of the several cities, there are presented in Table 19, for each city, the names of the coordinate branches of the municipal government, their principal financial transactions, and the aggregate of all. With more detailed and comit is hoped in future years to make this more satisfactory exhibit of the method purtable a the Bureau of the Census in consolidating from sued by plete returns, multiplex local records the totals included in its own reports. In the great majority of cases in which the Census represent the aggregate fiscal transactions of several coordinate and independent branches of municipal government, the territory under the control of each of these branches is the same. Occasionally, especially in the case of schools, the territory is somewhat larger, but there is usually very little difference between the population of the school district and that of the territory subject to the "city government." Relation hetween reports of auditors and treasurers. The Census tables present from the auditor's or comptroller's report a record of all payments of claims by warrants or cash during the fiscal year investigated. statistics — There are included among receipts from debt obligations issued, amounts equal to the face of all warrants issued during the year which are outstanding at its close. They also include among the payments for liquidation of debt all disbursements made by the treasurer during the year for warrants outstanding at the beginning. In this way the settlement of claims is always reported in the year when made, and. cash payments and receipts are reported in the year when the money is disbursed or taken in. Thus, the Census report approximates in character the books of a business house which pays for goods and services in part by cash and in part by duebills and other forms of bills payable. The extent to which the books of the comptroller or auditor of any given city differ from those of the city treasurer approximates the amount of outstanding warrants included in the exhibit of municipal indebtedness provided in Table 36. In the Census report the amount shown by the auditor of a city as the total — ' 19 payments for the current year is increased by the amount of warrants of preceding years paid during the current year; in like manner, the amount shown by- 1902, as defined the treasurer as the total receipts of the current year is increased by the amount of warrants of the current having six months in each of the two years year unpaid at its close. In the case of cities transacting business on an essentially cash basis, the only waroutstanding at the end of the year are those issued in the closing days thereof; in most cities of this class these are very few, but in cities which on the rants day of the year issue warrants in settlement of interest claims and in redemption of debt obligations due on the first day of the succeeding fiscal year, they last often aggregate considerable amounts. — Classification of cities iy population. In all of the general tables of this report relating to financial transactions, assets, and liabilities, the cities are arranged according to the Census estimates of the population on June 1, 1903, the number assigned each representing its rank according to such estimates. The tables for 1902 give statistics for the 160 cities which had a population on June 1, 1900, of 25,000 or over. statistics for Those for 1903 present the 175 cities which, according to the esti- mates mentioned, had that population on June 1, 1903. The index numbers are the same for 1902 as for 1903. The omission of a city in 1902, unless otherwise specifically stated, is due to the change in the population basis on which the cities were selected for the investi- M In Tables 19 to the cities are separated into groups according to the estimated population on June 1, 1903. Group I includes 14 cities, with an estimated population of at least 300,000; Group II, 25 cities, with a population of 100,000 to 300,000; Group III, 43 cities, with a population of 60,000 to 100,000; and Group IV, the cities with a population of 26,000 to 60,000. In this classification the list of cities is the same in 1902 and 1903 for each group, except Group IV. In that group of the Census, they may — — the fiscal is that ending June For municipalities whose functions are performed by two or more independent branches or departments hav- year taken ing different 30, 1903. fiscal years, the foregoing rule is observed for the general city government, while for the auxiliary fiscal year chosen is that most nearly coincident with the fiscal year of the general city government. To this last rule, however, one exception is noted: Where the close of the fiscal year of the general government falls between January 1 and June 30, 1903, the fiscal years closing next prior to June 30, 1903, are chosen for the subordinate branches. Where the fiscal year of any department of a municipality differs just six months from that of the general city government, the fiscal year chosen for that department is the one closing six months prior to the end of the fiscal year of the general government. Table 19 gives the date of the close of the fiscal year 1902, as adopted for this report, for all branches or departments of each of the 160 cities in continental United States which on June 1, 1900, contained a pop- or coordinate branches the ulation of 25,000 or over. The general principles above set forth govern the selection of the fiscal transactions included in the tables for the fiscal year 1903. gations of the two years. there is the difference by the Bureau be for a period otherwise referred to in local reports. For cities with a fiscal year ending June 30 that is, which results from the fact that cities having over 25,000 inhabitants accord- ing to the estimated population of 1903, but less than that number in 1900, are, as already explained, included Accordingly in the 1903 tables, but not in the 1902. in the one set of cities includes 93 which Group IV, in the other. To these cities only 78 of tables, includes comparison the 1903 tables present totals for the cities 78 in Group IV and the 160 cities in all covered by the 1902 statistics, as well as for the cities covered by the 1903 statistics. Fiscal years. According to the Bureau of the Census the fiscal year 1902 is, in general, the one having six or more months in the calendar year 1902, and thus facilitate — — most nearly coincident therewith. The data secured by the Bureau of the Census for each department and branch of municipal government are for a fiscal year shown as such in the local reports and records. Hence, although the data obtained are always for the fiscal year Arrangement of general — The general tables number 26. In arranging tables. relating to municipal finance these tables two objects were kept constantly in view: To provide the maximum of information to students of municipal finance, and to present the data in a form that would enable local officials to detect all errors of the Census agents and so secure in succeeding years a correction of the imperfections in this compilation. The character and arrangement of these 26 tables may be briefly stated as follows: Tables 19 and 20 are summaries of transactions and balances; the former presents the total receipts, payments, and balances classified for each city, by independent departments, branches, and funds; and the latter presents the total corporate and temporary payments to and receipts from the public, together with the total service and general transfers between independent departments, branches, and funds. Tables 21, 22, and 23 present the detailed exhibits of the corporate payments for expenses and outlays, together with the temporary payments and transfers vitally related thereto. Table 21 is an exhibit of the payments for general and municipal service expenses. No attempt was made to separate the payments for these two classes of expenses, since the books of but few cities afford facilities therefor. Table 22 is an exhibit of the payments for municipal investment expenses and municipal industrial expenses. These are given 20 separately both for 1902 and 1903. taxes in order to enable local officers to make a more complete and ready check upon this, the most important Table 23 presents summaries of the payments for outlays classified by the subdivisions of municipal functions, as described single part of this report. on page Table 25 for 1903 presents an exhibit of receipts by the city for itself and other civil divisions from licenses and all minor compulsory general revenues. Owing to the imperfections of the schedules used in 1902, the receipts from permits were included with those from municipal service income and are tabulated in Table 29. Similarly, the receipts from fees, properly belonging in Table 29, were separated therefrom for mechanical reasons and included in Table 25. To this extent the 5. The Bureau originally planned to present these data in detail hj individual oflBces, as is done for expenses in Tables 21 and 22, but, after consideration, the subject was not deemed of sufficient impor- tance to warrant the additional space required. With the data at command no classification of outlays into general and commercial could be made, but the outlays for municipal industries are distinguished from all other outlays. The temporary payments included and 23 are of two made distinct kinds. imperfection of the schedules for 1902 mars the symmetry of Tables 25 and 29 for that year. Table 26 includes the general revenues which may be designated as "voluntary," in contrast to the "com- in Tables 21, 22, First, the payments expenses and outlays, and later refunded. The amount of such refunds are separately shown in Table 30 as "receipts to correct errors." The second class includes accrued interest paid to the public in return for moneys previously received from the sale of citj'^ securities. These are shown in Table 21, but are deducted in the total for in error in settlement of pulsory" revenues included in Tables 24 and 25. They are the receipts from governmental and private contributions and gifts. For a few cities Table 26 includes, under the designation "miscellaneous," certain revenue receipts The which can not readily be classed in any other division of the tables. that table. The only temporary payments included transactions between the city departments and in Tables 24, and 26 are taxes, licenses, etc., collected for other amounts received in error civil divisions, and refunds and later refunded. No separate statement of refunds of general revenue is shown in the tables, but they constitute practically the aggregate shown in Table 30 as two kinds, "service transfers" and "general transfers on interest account." The latter are all shown in Table 21, in the payments to the sinking, investment, and public trust funds for interest on city securities held by them. In collecting and tabulating the data on the schedules for 1902, service transfers were not included with the total payments of the individual offices and departments, as they were shown on the city books. The failure to include them was unfortunate, making it imindustries included in Tables 21, 22, and 23 are of 26, — "payments to correct errors." Tables 27, 28, 29, and 30 present exhibits of the various classes of commercial revenue. Table 27 is an exhibit of interest receipts or receipts from municipal investment income. Table 28 is an exhibit of the receipts of municipal possible to give in the tables a true exhibit of the cost of maintenance of the departments or offices paying for such transfers. To correct this defect the schedules and Tables 21 and 22 for 1903 included these payments industries or municipal industrial income. payments for individual offices, as well as in the payments. The same variation is met with in Table 23, "payments for outlays." Tables 24, 25, and 26 are arranged primarily to exhibit the receipts of cities from " general revenue " and the temporary receipts that are intimately associated municipal service expenses, as distinguished from outlays. The imperfections of this table for 1902 have already been pointed out in the comments relating to Table 25. Table 30 has for its principal receipts the municipal service income derived from special assessments for therewith. outlays for special or local improvements. Table 24 presents an exhibit of all receipts that are popularly designated as taxes. It includes those designated by the Bureau of the Census as property, business, and poll taxes, and certain others which are popularly known as "franchise" taxes, but which on analysis appear to be payments for privileges, and thus commercial and not general revenues. -The table also gives an exhibit of all taxes collected by the fiscal of- there are given in this table, for mechanical reasons, a Table 29 pal in the total of all other civil such tax receipts are not corporate, but These temporary tax receipts, together temporary. with commercial revenue receipts from privileges, are given in the same table with corporate receipts from ficers of the city, acting as city officers, for divisions; is an exhibit of those receipts from munici- service income which are available for meeting number -of temporary psiyments and receipts for both years, representing refunds and receipts real estate, and payments of taxes, In addition, from sales of licenses, etc., to other civil divisions. . In addition, in 1902 there were given under miscellaneous temporary payments and receipts a portion of those that should have been included in Table 31, as was done in 1903. Through inexperience the agents in 1902 failed to secure any separate report of the balances held to the credit of such funds at the beginning and close of the year, such balances being included with that of the general citv cash. . 21 Table 31 for 1902 and 1903 gives reports of the transactions and balances of private trust funds and accounts. the per capita payments by the two classes of cities for the objects mentioned differ greatly, but the variation The report for 1902 is more or less imperfect, owing to mentioned above in connection with Table 80. Such imperfections were largely corrected in 1903. The errors, if such there be, of the report for the later year arise from the fact that some cities do not carry any separate accounts of such funds, thus rendering a marks no the but merely a difference in the agencies supporting the In the case of a few variations functions concerned. of this class an effort has been made to present data to perfect report -impracticable. of such variations are those arising Tables 32, 33, and 34 present detailed exhibits of the transactions and balances of sinking, investment, and public trust funds. in local laws fiacts Table 35 is an exhibit of the transactions relating to amount of such debt outstand- the public debt and the ing at the close of the year. Table 36 presents detailed data relating to the classes of such indebtedness, as arranged by the Bureau of the Census. Table 37 is an exhibit of the principal realizable possessions of the cities. Table 38 presents an exhibit of the assessed valuation, basis of assessment, tax levies; per capita assessed valuation, tax levy, and debt. Tables 39, 40, 41, 43, 43, and 44 present summaries of total payments and receipts, classified by municipal functions and per capita payments and receipts, showing the relative cost of the principal departments and the relative receipts from the principal sources of revenue. USE OF DATA FOK COMPAEISON. A glance at the tables presented in this report, especi- per capita payments and receipts, discloses great variations among the several cities. These variations are of three general classes: (1) Those which ally those giving represent the varying liberality or parsimony exercised way, the assist in difference in the efficiency of administration determining the relative or comparative cost The most important of municipal services or activities. them different cities, the above described; these statements will be found in the text relating to schools. Of variations of the third class, attention is called to limits of cities such as those the following: with schools, and with the general city administration. Of the variations in tables due to the second class of causes, special attention is directed to those in the statistics of courts and of payments for the care of the Some cities show relatively large pay- ments for the removal of garbage, the sprinkling of streets, the construction and maintenance of sidewalks, and kindred services and improvements. Other cities pay but small amounts from their treasuries for these cities first the variations most generally due to the first cause are those in receipts from taxes and other sources of general revenue and in payments for expenses and outlays connected with streets and sewers, with the management of the police, fire, and health departments, Census has secured statements of the county and state payments for schools within the purposes. citizens for themselves. But to assist the student making specific comparisons of the payments for school purposes within the limits of degree of eflfectiveness of governmental activity; (2) those which represent differences in the distribution of specific governmental functions between the city, county, state, and other civil divisions; (3) those which reflect the degree to which the several municipalities have assumed control of functions originally performed Among difference in the general tables. of municipal finance in in municipal administration, or, in a general by the from the governing the administration of schools. In most cities the schools are under the control of the city government, or of a school district, practically coterminous with the city. In a few cities with over 25,000 inhabitants, and in a large number of smaller cities, the schools are under All the money expended in state or county control. erecting scboolhouses and in conducting schools is raised by a uniform state or county tax, or is otherwise provided b}^ the state or county, the city having no direct voice in determining how much money it will contribute Such payments for f»r maintaining the local schools. schools are not treated by the Bureau of the Census as municipal payments, and no effort is made to include bility of The difference arises from the fact that the referred to have assumed the entire responsi- performing these services, while in the others the responsibility rests with the individual citizens independent of the municipal government. payments for police service sometimes same factor. A few cities provide a police force so large and eflicient that there is but little necessity for individual firms and corporations to maintain private watchmen and guards. In other cities the number of policemen on the pay rolls is comparatively very small, while large' numbers of private watchmen are maintained by business men and Statistics of reflect the influence of the firms. In like manner some cities provide their citizens with water, light, markets, and kindred facilities, the receipts therefrom constituting a large proportion of the munici- In some defective, delinquent, and criminal classes. cities all expenses for these purposes are borne by the pal income, while in others city government, while in others they are supported or shared by the county or state government, As a result Again, a relatively small expenditure for libraries does not necessarily represent a lack of service to the all such utilities are sup- plied b}' private agencies. 22 which same may be rendered by private institutions supported by endowment or otherwise. The tables show all payments determined by the citi- this report represent, principally, the extent to zens of the municipality acting in a self-governing capacity that is, they show the amounts paid by the they show, primarily, the extent to which the mutiicipality has taken over from the citizens the exercise of municipality to private institutions and to institutions of other civil divisions, as well as those paid to institu- the functions involved, and, secondarily, the efficiency of the service rendered or the waste of public money under the direct control of the citizens, but do not report any amounts independently expended for permitted in connection therewith. With so many factors producing variations in the data presented, great care should be exercised in drawWhen a ing definite or final conclusions therefrom. to be thing first the tables difference is disclosed by the public, for the — tions the benefit of the citizens of the city by other civil by private agencies. The same general principle is divisions or reflected in the statis- payments for parks and pleasure gardens. The fact that the activities which give rise to the first and third groups of variations above referred to, so far as they have been taken over from private management, are always more or less fully under the immediate direction of the city government, has led many writers on the subject to speak of their maintenance and control as purely municipal functions. The same writers frequently refer to the control and supervision of those activities which give rise to the second group of variations as state functions, which may or may not tics relating to be delegated to municipal governments. From the standpoint of these writers the variations of the second class shown in the payments included in the tables of the state has delegated the exercise of these functions groups to the several municipalities; and for the other ascertained with reference thereto should be, whether governit represents a difference in the distribution of mental functions and activities or a difference in the cost of local administration, and if the latter, the reason It is hoped and believed that the for such difference. which the data are presented will greatly assist the student of public institutions and public finance in form in arriving at the correct interpretation of all variations and anomalies found in the tables. Only so far as this is the case will a complete comparison of municipal methods of administrating public functions and activities, which is the principal object of the Census investigation of municipal finance, be expenses and of facilitated. DESCRIPTION OF GENERAL TABLES. Table the "date of latest incorporation" is the date of the charter under which the affairs of the city were admin- 1. Population and area, with date of latest incorporation.—T\x\s table gives for each city the population enumerated at the Federal censuses of 1890 and 1900 and the estimated population for 1901, 1902, and 1903. The estimates are those adopted and used by the Bureau of the Census whenever it is necessary to compare data collected in intercensal years with the contemporary population, as in the computation of death rates or of per capita statistics. For this purpose it is assumed, in the absence of any state census, that the annual increase of population since the last Federal census is equal to one-tenth the decennial increase between the last two Federal censuses. there has been a When state census the returns of that census are accepted for the year to and estimates for other years are made which it relates, by applying the annual increase as determined by a comparison with the Federal census. Allowance is made for the changes in population produced by the inclusion of new territory in the corporate limits of the municipality, or by the detachment of territory formerly included. The area, as given in Table 1, istered at the time to which this inquiry relates. Table 2. — Police and arrests. This table shows the number of employees in the police department and the number of arrests. The employees are classified according to the character of their work. Patrolmen and officers, as the expression implies, include roundsmen, sergeants, lieutenants, etc. Special policemen, watchmen, etc., include market masters, city employees, guards for chain gangs and cemeteries, custodians, sentinels, court bailiffs, temporary appointees as sanitary inspectors, school janitors, and others with limited police powers. Park policemen and supernumeraries, substitutes, and reserves are defined by their titles. Other employees " include messengers, janitors, drivers, matrons, clerks, police telegraph operators, surgeons, etc. In Baltimore the clerical and miscellaneous force of the police department is classified under patrolmen and officers, since, in accordance with the law, the members have full police powers and may be called upon to serve as patrolmen, if necessary. In Washington, D. C. desk sergeants are included under "other employees," since they are not subject to patrol duty. In other cities they are included with "patrolmen and officers." ' ' , is the number of on June 1, acres 1903, included within the limits of the city and water area; land into possible, subdivided, wherever 23 The arrests are classified as to the causes for which persons were arrested, as drunkenness, including all arrests for drunkenness; disturbing the peace, including all cases of disorderly conduct not attributable to drunk-, enness; assault and battery, including sault; homicide, including all cases of as- murder, manslaughter, etc., water towers; the number of horses; and the number Finally, the table gives the numof fire alarm boxes. ber of fire alarms and fires, and the property loss. The number of fire alarms includes second, third, general, and special alarms. Each of these alarms calls out a separate or additional portion of the fire department, or complicity in the same'; vagrancy, including arrests and of beggars, tramps, loafers, and all persons without the total means of support; housebreaking, including burglary and all kinds of breaking and entering; lar- ber of visible ceny, including both grand and petty larceny, pocket picking, robbery, etc. ; and "all other offenses," includ- ing arrests that can not be classified under one of the in the printed city reports is usually included in In ascertaining the numof alarms. however, the second, third, general, and special alarms are not counted, nor are any additions made because of the number of buildings burned, each fire-, no matter how great its extent, counting as one number fires, only. fire Table preceding heads. Table Number of retail 3. liquor saloons Public schools and and — and apthe num- aniottnt of license fee. This table gives ber of retail liquor saloons in 1903 and in 1902, with the total amount of the license fee, if any, and the amount or proportion paid to the city, county, or state. The facts in regard to license fees, as given in the third and fourth columns of the table, apply to both years, 1902 and 1903, unless otherwise stated in the footnotes. Since the state laws regulating the liquor traffic usually introduce a certain degree of uniformitj^ as regards the portionrrient amount and apportionment of licenses in the different cities of the same state, it was thought best for the purposes of this table to arrange the cities by states instead of adopting the order of size followed in other tables. number 5. teacliers. —This table shows the of buildings and rooms used for public school purposes, distinguishing the buildings and rooms owned by the city from those rented. The number of public high schools includes those occupying rooms in the same building with a grammar school as well as those occupying separate buildings. These data are followed bj' the number of teachers in each class of schools. Care has been taken to eliminate from this report denominational or parochial schools and all other schools that are not strictly public schools. "Other regular day schools " include grammar schools, primarj' schools, and all other regular divisions of public schools not high schools or kindergartens. specifically designated as "Other public schools" include schools for the deaf and and special schools of do not seem to conform in every respect to the ordinary idea of a regular day school. But there are cases, doubtless, in which, owing to the character of the return and the lack of printed reports with which to verify the return, some of these special schools are included with "other regular day schools." No attempt has been made to include summer schools and vacation schools in any class, as the reports for such schools are very incomplete. blind, teachers' training schools, Table 4. this character that Firemen, fire equipment, and property loss from The number of employees in the fire department of each city is given in this table. The firemen, including fires. — the officers in the different grades, are classified as regu"Other employees" inlars, callmen, and volunteers. alarm, machinery and fire clude superintendents (of hose, horses), medical apparatus, shops, construction, and secretaries, veterinary officers, stenographers, storekeepers, clerks, messengers, purchasing porters, examiners, foremen of shops, engineers, machinists, firemen (boiler), mechanics, blacksmiths, wheelwrights, electricians, linemen, batterymeri, carhydrantmen, watchpainters, repairers, penters, officers, grooms, laborers, captains and fire marshals (nonuniformed men) in Detroit, and firewardens in Duluth. The details relative to the equipment of the fire de- men, draymen, hostlers, of fire boats, pilots, partment, as given in this table, include the number of steam, chemical, and hand engines, fire boats, hand fire extinguishers, and combinatio:n chemical engines; the number of Table — Pupils in public schools. This table shows the number of pupils and the average daily attendance in the public schools of each kind. The number of pupils as shown in the table is the total number of different Pupils who have been transferred from one school to another, and whose names consequently appear on the rolls of two or more schools, have been counted but once, so far as it has been The classificapossible to eliminate such duplications. pupils registered during the year. tion of the public schools hook and ladder trucks, hose reels, and hose wagons, with the length of the ladders and the length of the hose in feet; the number of fire hydrants, cisterns (comprising reservoirs, cisterns, tanks, and wells used for fire purposes only), and 6. is the same as that in Table Table Public libraries. tics relating to libraries, the — In 7. this table are public libraries number 5. —the presented number statis- of such of volumes in the same, the num- / 24 ber of volumes added during the year, the number of volumes withdrawn for home use, and thenumber of vol- sions, etc., in addition to the original cost of building and equipping the plants. The returns as to cost, how- umes withdrawn ever, are not altogether satisfactory, as in for use in the reading rooms of the library during the period covered by this report. Although municipal public libraries, strictly speaking, should include only those that are owned and controlled by the city, yet many libraries that were created by endowment or and are supported either by voluntary subscriptions or by funds provided by the donor subserve the same purpose as public libraries proper, being in all respects free libraries, open to all residents of the city. Therefore such libraries are included in this report, on the assumption that in many cities they gift School libraries that are open to the general public are considered as municipal libraries. So far as possible the number of volumes added during the year shows the aggregate accessions to the library without reference to the books withdrawn, lost, or destroyed. The returns for the number of volumes withdrawn for use in the reading rooms are unsatisfactory, as many libraries report the open shelf system and others that no records are kept. some cases the figures represent the present estimated value instead of the cost, the depreciation of the plant having been deducted and interest charges and in maintenance having been considered. The number of miles of mains for water, gas, and electric lights is also shown in the table. take the place of the municipal libraries. Table 8. , table as far as possible to charitable institutions, strictly It is Table probable that some insti- tutions are reported that do not exactly, conform to the requirements of a strictly municipal institution, and it is equally probable that some strictly municipal institutions are omitted. The hospitals for contagious diseases given in the footnote include smallpox hospitals, pesthouses, isolation hospitals, diphtheria hospitals, leper hospitals, and detention hospitals. /Street lighting.—Table 10 gives the number of arc and incandescent electric lights, the number of Welsbach and other gas lights, and the number of vapor lamps and oil lamps in use in the streets, alleys, and public parks of each city. Lights inside public build- ings are not included. Table Water, gas, and 9. electric light plants. —This table in- Municipal gas works were reported by onlj'^ 7 cities in 1903 and 5 in 1902; municipal electric light plants were reported by 23 cities in 1903 and 19 in 1902. There are comparatively few of the cities covered by this investigation that do not have municipal waterworks. Where these public utilities are owned or operated by the municipality, the table gives the year in which they were built, and also the year in which they were acquired city in case they were not built by the city, ajid the cost of the same. The figures for cost represent the cost up to the end of the fiscal year covered by the reports, and include the amounts expended for exten- was The anticipated, and results obtained are believed that by continuing the inquiry in future years more complete and satisfactory data can be collected. better than cludes only those waterworks, gas works, and electric light plants which are owned or controlled by the city. by the 11. Area and length of paved streets and length of unpaged streets and area ofjpvhlic jparhs. This table shows the total area, in square yards, of the paved streets, and the total length, in miles, of the paved and of the unpaved streets. It shows also the area and length of streets paved with each of the specified kinds of paving, including cobblestone, granite and Belgian block, brick, wooden block, asphalt and asphalt block, macadam, gravel, and "all other." The returns as to the area of paved streets are far from satisfactory. Comparatively few cities keep records giving this information. The Department of Labor, when it began these investigations, attempted to secure the data, but found the results so defective that the inquiry was not continued after the first two years. It has been taken up again in response to the requests of engineers and others who desired to secure this information if possible. Table 10. — — Almshouses and hospitals. This table shows the number of municipal almshouses, with the average number of inmates, and the number of municipal hospitals, with the number of patients treated. Although in the past the statistics have not always been conlined to strictly municipal institutions, they are limited in this municipal in character. some cases no records could be found showing the primary cost of the plant, which was probably built originally by a private corporation, and in other instances no records are kept of the extensions and improvements. Therefore, Table it is 12. Disposal of garbage, cleaning of streets, sanitarxf and sewers. This table presents data relative to the cleaning of streets and the disposal of ashes, inspection, — garbage, and other refuse. It also gives the number of food and sanitary inspectors and the miles of sewers. In some of the cities for which no sanitary inspectors are given in the table, the work of sanitary inspection is performed by regular policemen specially detailed for that service. The total length of municipal sewers as given in this table includes street main sewers and cross- connections, but not house connections. The 25 which the sewers are constructed are specified wherever poss;ible. different materials of It is diflBcult to collect complete and accurate statistics the county population. where conform countj'^ figures is made to Moreover, by introducing city figures are lacking, this table to the tables for previous years in regard to the quantity of ashes, garbage, etc., collected and disposed of. The attempt was made to ascer- published in the reports of the Bureau of Labor. number of tons. But in many cities the record was kept by loads; in other cities not at all. Estimates as to the average weight of a load of ashes or garbage differed very materially, and in all such cases the figures reported for the city only, they are by no means confined to residents of that cit}', many licenses being tain the are only approximations. of dead animals The returns as to the weight removed during the yean are also very when Even the marriages and marriage licenses are those issued and marriages performed where neither party is a resident of the locality. Whenever the fact is indicated vaany cities keeping no record of the weight. There are many cases in which, as stated in the footnotes to the table, refuse is "disposed of by householders." The term "householder" not infrequently means property owners, rather than tenants, and number when used cause. figures given are for the county, that by a footnote. deti.'ient, animals in a note referring to the disposition of dead generally means the owners of such animals. data relating to the care of streets show the The number it of 3ards of streets swept per week and the average number of persons employed in the work. In most cities many of the streets are swept more than once during the week, and in all such cases the total number of yards swept per week is not equivalent to the total area of the streets which are swept, but is considerably more than that. In the more northern cities snow or bad weather naturally interrupt the work of street sweeping during a portion of the winter months, thus reducing the averages for the year. Table 13. — Building permits. Table 13 shows the number of permits granted for the construction of new buildings and the total amount of the proposed expenditures, also the number granted for repairs or extensions to old buildings with the proposed expenditures. Because of the lax methods of keeping such records in some cities the statistics collected are necessarily incomplete. Table 14. Marriages and divorces.—^In this table the attempt is to give for the cities covered by this investigation the number of marriage licenses issued, the number of marriages reported, and the number of divorces There are many cases, however, where no granted. made statistics are available for the city as distinguished from the county in which the city is located, all marriage by the county clerk or other county officer and all marriages being recorded at the Table Deaths. —This of deaths table gives 15. for each city the total and the number from each specified In collecting the data for this table a departure was made from the method followed by the Department of Labor, since, under the authority of section 8 of the permanent census act (March 6, 1902) providing for an annual collection of mortality statistics, a transcript of the record of each death occurring in registration areas had been secured and was on file in the Bureau of the Census. This made it unnecessary for the special agents to copy or compile returns from city records and permitted the entire preparation of the tables within the Bureau, thereby insuring conformity with the International (formerly Bertillon) Classification, which has been adopted for the Census mortality statistics and is given in full in the "Manual of International Classification of Causes of Death," published by this Bureau. The tables presented, therefore, correspond, so far as the details given are concerned, with the results compiled for the regular annual Census reports on mortality They are, however, restricted to cities in statistics. which the registration of deaths is sufficiently complete and accurate to afford comparable results, and a few cities in which the records appear inadequate for the purpose have been dropped. Being practically a repetition of results given in greater detail in the regular mortality reports of the Census Bureau, the data included here for convenience of comparison with the other statistics of cities are limited to the number of deaths and death rates from the most important causes. licenses being issued Table 16. — appropriate county office. In such cases, the choice lay between giving figures for the county and giving none The former alternatire was adopted because it at all. of deaths from each specified cause. on Table 14, shows what proportion based This table, occurring during the year resulted from deaths of the was believed that the county figures, although not entirely appropriate, were of interest in relation to the city, which contained a large part— in most cases more than half and in many cases more than three-fifths of each specified cause. For example, out of every 1,000 deaths occurring in New York city in 1903, 9.5 were caused by typhoid fever, 1. 1 by malarial fever, and 0. — Proportion, by smallpox. 26 Tables 17 and sions annexed to the city during 1903. 18. Death rate -per' 100 ,000 population. —These tables of death rates give the ratio of the number of deaths from each specified cause and the total number from all causes to every 100,000 inhabitants. Tables 19 and Summary of transactions and 20. halances. —Table 19, as previously stated, presents certain summaries of financial transactions, classified by independent branches or departments. The only data for individual cities that could be carried forward into the grand total are those for the municipality as a whole. the cities is so diflPerent that there The organization of nothing comparable in the statistics of independent branches bearing the same name, with the exception of the permanent funds which are elsewhere summarized. Table 19 divides the transactions into two classes, those between the city and the public, and those between the various departments, designated " transfers." The accountants in the oflSce of the them is comptroller of the city of New York refer In some respects this designation seems to be more appropriate than the word "transfers," which is adopted by the Census on account of its more general use by city officials throughto as inter se transactions. out the country. Table i, which follows, presents summaries from Table 19, showing the aggregate transactions and balances- included in that table for the fiscal years 1902 and 190g: Table I. Summary of financial transactions during the fiscal and balances at the beginning and close of the fiscal year for 175 in 190S, 160 cities in 1903, Payments and payment transfers during year.i 175 cities, 1903.. 160 cities, 1903.. 160 cities, 1902.. 1 8910, 849, 206 900,151,838 822,931,218 and 160 cities Balances at close of year. year cities in 190S. Balances at beginning oJ year. 8110,457,038 109,319,114 109,112,385 8110,438,287 109,638,135 113, 020, 649 Exclusive of general transfers between minor offices Receipts and receipt transfers during year.i 8910, 883, 928 899, 848, 788 819,003,484 and accounts. An examination of the foregoing table and of Tables number of apparent inconsistencies which call for special explanation. The cash balances reported for the 160 cities at the close of the fiscal year 1902 aggregated $109,112,385, and at the beginning of 19 and 20 discloses a the fiscal year 1903, $109,638,135. This latter amount detailed comparison exceeds the former by $525, 750. of Table 19 for the two years shows that this excess is located in comparatively few cities, 1436,049 being A found in New York. The excess in some cases repre- changes in departments made by the cities. A number, however, merely represent differences in the judgment of the Census agents as to the proper method of making reports. As a rule, the later report is the one to be comparison of Table 19 for the two years preferred. A will disclose all these differences. In Table 19 investment, sinking, and public trust funds are uniformly treated as independent branches or departments of the city. For the very few cities which include the transactions and balances of their permanent funds with those of the "city government," the figures for that government, as given in Table 19, are by the less than those shown in the local reports amounts of the transactions and balances of these funds. This applies to any independent branch of government which includes reports of sinking, investment, and public trust funds with those of in 1903, but for which the agents for one reason or another failed to make report in 1902, and in others, the cash belonging to civil divi- its general treasury. To make as condensed an exhibit as possible in Table 19, investment funds are included with sinking funds, although shown separately, in Tables 32 and 33. In comparing the balances and transactions of the sinking, public trust, and private funds, as given in Table 19, with those shown in Tables 31, 32, 33, and 34, certain variations will be noticed. In most cases these differences represent moneys held in the general city or departmental treasury that belong to these particular funds. Such moneys are given in the tables last mentioned as belonging to these funds, while in Table 19 they are shown as in the general treasury. Another fact concerning the figures in Table i and those of Tables 19 and 20, for both 1902 and 1903, should be observed. The total of receipt transactions and balances at the beginning of the year does not equal the payment transactions and balances at the close of the year for the city of Pittsburg, Pa., for the group in which it is found nor for the grand total. This discrepancy arises from the fact that in that city the agents of the Bureau were unable to secure reports of the finan- transactions during the year of a certain sinking fund. It represents the difference in the cash balances of that fund at the beginsing and close of the two fiscal cial years. sents the cash belonging to funds or departments for which reports were secured The former very largely represents the properties of obscure private trust funds for which the records in the earlier year were in such shape that to compile a report would call for the expenditure of more labor than the agents were authorized to make. In addition to the excess cash reported in Tables 19 and 20 at the beginning of 1903 over that reported in the corresponding tables for the close of 1902, those tables exhibit for some cities a number of other variations. As a pule, they all arise from consolidation and a Analysis of aggregate traTisactions.—TaMe 20 presents more detailed analysis of the aggregate transactions of the cities than is contained in Table 19. The payments to the public are subdivided into corporate and 27 temporary, and the transfers into service and general. general transfers could readily have been subdivided into (1) those included in the interest and aggregate payments by the city to those funds for interest on city securities held by them, or for the redemption or cancellation of such securities, and also receipts by the general treasury from these funds of and transfer receipt and payment of securities between public trust and sinking funds. All of these interest and loan transfers are shown in Table 35 as well as in Tables 32, 33, and 34, with the exception of those last mentioned, the transfer of securities between the sinking and public trust funds, which is shown only Compiling these interest and in Tables 32, 33, and 34. loan transfers from Tables 32, 33, and 84, and separating them from the other general transfers of Table 20, the transactions given in Table i are found by analysis money to The security accounts of the sinking, investment, and pubfunds of the city, and (2) those included in lic trust other general in transactions. payment for The first represent the city securities sold or issued to them, as well as payment for accrued interest on such Table II.—SUMMARY securities, represent the following 'subdivisions presented in Table ii. OF FINANCIAL TRANSACTIONS DURING THE FISCAL YEAR, CLASSIFIED AS CORPORATE AND TEMPORARY PAYMENTS AND RECEIPTS, SERVICE TRANSFERS, GENERAL TRANSFERS, AND INTEREST AND LOAN TRANSFERS FOR 175 CITIES IN 1903, 160 CITIES IN 1903, AND 160 CITIES IN 1902. 28 cial outlays for any particular citj' in any given year may vary greatly from the receipts from special assessments for meeting such outlays, but for any group of or for the total included in the tables there is no great variation. For the cities summarized in these cities reports the payments for outlays maj^, therefore, be approximately divided into those for general or special outlays by subtracting from the total of Table 23 the receipts from special assessments given in Table 30. The reniainder is an exhibit of the approximate payments for general outlays, and the receipts from special assessments represent approximately the payments for special outlays or local improvements. The corporate payments- for debt reduction are obtained from Table 35. They are the amounts in the column headed "from public" in division "excess of receipts over payments, exclusive of changes in sinking fund assets." Table III. fiscal — Clamfied year for 175 summary cities of corporate' paymenti during the in 1908, 160 cities in 190S, and 160 cities in OBJECTS OF PAYMENTS. General and municipal service expenses (21) 1 General and municipal service expenses (32) 1903 1903 $329, 742, 757 8325, 223, 679 13,728 13, 1902 8318, 365, 353 728 General and municipal service expenses, total Municipal investment expenses (22)^. Municipal industrial expenses (22) 2 All expenses Outlays (23) Debt reduction (35) . Total expenses, etc Eeal property sales (30) Corporate payments, including funds (39) Refunds (30) Net corporate payments (20) 329,756,485 441, 386 24,048,160 325, 237, 407 23, 668, 976 318,365,353 143,605 20, 173, 732 354,246,031 177,221,875 6, 264, 191 349, 346, 430 175, 587, 957 6, 134, 415 338, 682, 690 129, 955, 059 6, 797, 552 537, 732, 097 1, 399, 276 531,068,802 1,396,051 475, 435, 301 476, 804 536, 332, 821 528, 621 629, 672, 751 523, 264 474,958,497 430,604 535,804,200 529, 149, 487 474,527,893 440,047 re- 1 Including also interest on loans for municipal industries and for municipal investments. 2 Exclusive of interest on loans (included in Table 21). The numbers in parentheses after the words in the column of the above table indicate the general The tables from which the data are taken or derived. numbers taken from Tables 21, 22, and 28 are those from first colutans giving totals less service transfers. The deductions made of real propertj' sales and of refunds are to eliminate duplications in revenue and capital account. The municipal service income for meeting commercial outlays as given for 1902 in Table 30 was for 160 cities For the same cities in 1903 it was |33,These 541,729, and for 175 cities in 1903, 133,828,816. §26,089,658. amounts, as has been explained above, correspond approximately to the payments for commercial outlays and outlays for local or special improvements. If they differ from such payments they are doubtless somewhat Deducting these from the totals for outlays less. given above, and also deducting the amount received from sales of real property, there is obtained as a statement of the approximate net payments for general outlays in 160 cities in 1902, $103,388,597; for the same cities in 1903, $140,660,177, and for 176 cities The actual net payments for in 1903, $141,993,783. such outlays w.as in all probability slightly less than the amount above given, since with the continued from year to year of payments for all outnew assessments ordered each year to pay for commercial outlays made that year are greater than the collections from assessments ordered in precedingyears. The payments for debt reduction in Table iir are by the cities whose payments for such reduction exceed their receipts from new loans issued. Theincrease lays the are the aggregate of the. and ^ in 1903 in the division title "excess of receipts over payments, exclusive of changes in sinking fund assets " in column "public." A comparison of the figures of Table in for the 160' cities for the fiscal years 1902 and 1903 discloses the following facts: The net corporate payments in 190S exceeded those for 1902 by $54,621,594, or 11.5 per cent, as compared with an increase in estimated popuThe increase in payments lation of only 2.4 per cent. for expenses was 3. 1 per cent, in payments for outlays. 35.1 per cent; while the total net payments for debt reduction decreased from $6,797,552 to $6,134,415, or nearly 9.4 per cent.. The great material increase in corporate payments was, therefore, in those for outlays, and, as will be pointed out in connection with the analysis accompanj'ing Table iv, the money to meet such additional outlay expenditures was largely derived, figures given in Table amounts marked of Table 35 with "> iii in 1902 from the proceeds of additional debts incurred. — Corporate receipts. Table iv presents a summary of corporate receipts which corresponds in character to that given for corporate payments in Table in. These receipts are grouped into those from general revenue, municipal investment income, municipal industrial income, municipal service income for expenses, munici- pal service income for outlays, and net receipts ivova. changes in amount of debt obligations outstanding. The numbers in the first column are those of the tablesfrom which the data are derived or to which the figures, correspond. The figures of Table iv are in all cases the totals of the several general tables referred to by the numbers, in parentheses, after deducting the service transfers included therein. in 1903 are by The receipts this rule from made special assessments, to appear f 17, 099 less, than the total given in Table 30. This is due to the. fact that deduction is here made for a service transfer of that amount included in Table 30 in the city of Chicago, and in that table marked' by a footnote. — 29 Table IV. Classified year for 175 cities summary in 190S, 160 SOURCE OF RECEIPTS. of corporate receipts during the fiscal cities in 1903, and 160 cities in 1903. 30 Table V. Classified year for 176 cities summary of temporary payments during the fiscal in 1903, 160 cities in 1903, CHARACTER OP PAYMENTS OR DE- and 160 cities in 1901. 31 and property); III, Public charities and corrections; IV, Public highways and sanitation; V, Public educaVI, Public recreation; Vll, Miscellaneous general expenses; and VIII, Interest on mution, libraries, etc.; nicipal obligations. The eral table further classifies the payments of each gen- group under a number of included as outlaj's in connection with the branch of service for the benefit of which the property was condemned. Among payments for "statistical offices" are included all payments for the collection and registration of vital statistics and all other general municipal different heads. But, as certain of the divisions attempted in 1902 involved a statistics. classification of certain items of all expense quite different from that employed by the majority of cities, thus necessitating the expenditure of much labor on the part of the Census employees without adequate return in the shape of satisfying statistics, a somewhat different treatment was adopted in 1903. For example, expenses for "public printing," "light, other than for streets," and "water for general purposes," which in 1902 were tabulated separately and included under "general administration," in 1903 were tabulated just as reported by the several cities, the great majority of which include these payments with those of the respective departments or offices. For the few cities which segregate these items of expense the payments made in 1903 are included in the column " miscellaneous general accounts," under "general administration." A study of Table 21 suggests that many exceptional payments may be included in the first six divisions that should be brought into Division VII. Future Census reports will doubtless show an increase in amounts tabulated as "miscellaneous general expenses," not because of any increase in such payments, but by reason of the demand for more accurate classification. An increase of this kind will make the statistics for the other group's more comparable, and will bring out the real significance of the table in all respects. Oeneral administration. —In 1902 the payments, ex- clusive of service transfers, reported under "general administration" for the 160 cities aggregated $26,407,The corresponding figures for 1903 are: Total, 60Y. including service transfers, $25, 503,434; total, exclusive of service transfers, $26,370,968, showing a decrease of $1,036,639, or 3.9 per cent. The payments for the "mayor's office" and "execu- which are shown separately for 1903, are combined under the head "mayor and executive offices" for 1902. Among payments for "executive offices" are included those for executive boards or offices exercising general supervision or direction over two or tive boards," more divisions of the offices differently classified accord- ing to the scheme of the National Municipal League. The payments for legal services are given in greater In both tables, payments for "damage settlements and claims" include all payments made in settlement of demands against the city and of suits for damages settled outside of court; payments for damages awarded in condemnation proceedings, however, are not tabulated in Table 21, but are detail in 1903 than in 1902. Among "miscellaneous general offices" are included general offices that can not be identified with any one of those specifically mentioned in the table. The payments reported under this bead include those for examining and licensing individuals engaged in specified occupations, and for the expenses of municipal civil service commissions, telephone exchanges, bureaus of public property, commissions, or departments of supplies and materials, etc. Pvhlic safety {^protection of life., health, and property). Taken as a whole, the statistics for this division are fairly comparable for the two years. In 1902 the payments, exclusive of service transfers, aggregated for the 160 cities $81,946,461. The total for 1903, — including service transfers, such transfers, it is is $86,447,799; exclusive of $86,995,009, showing an increase of $4,048,648, or 4.9 per cent. Under the head "miscellaneous courts " are tabulated the payments for expenses of probate courts, justices' coroners' inquests, proceedings in lunacy, court buildings, and courts other than those already mentioned. courts, — Pvhlic charities and corrections. In 1902 the 160 reported a total payment for charities and cor- cities rections, exclusive of service transfers, of $17,652,442. In 1903 the reported payments for these cities, including such transfers, were $18,422,144, or exclusive of them, $18,277,895. This is an increase during the year of $625,463, or 3.6 per cent. Public highways and sanitation. To the fourth division of departmental functions is given the designation "public highways and sanitation." Neither the name nor the classification is wholly free from objection. The statistics for sewers are included with those for highways because in the smaller cities they are under the same supervision and have the same engineering officer, whose expenditures can not be assigned to either branch of the service. Only in a few of the larger cities do we find a scientific arrangement by which health departments, street cleaning, sewers and sewage disposal, — refuse disposal, and other lines of sanitary work are brought into one group of offices and accounts. Until such arrangement becomes more common the illogical classification employed in the Census tables must be followed, notwithstanding the objections that may be legitimately urged against the same. In 1902, as a result of causes similar to those which rendered it difficult to separate salaries and wages from miscellaneous expenses, great difficulty was experienced 32 separating expenses from outlays; in therefore, that the amounts reported bj"^ it is some possible, cities as the payments for miscellaneous expenses in that year include amounts that should have been reported as outlays. In 1902 the aggregate payments for expenses of pub- highways and sanitation, exclusive of service transwere $54,251,996. In 1903, for the same cities, the aggregate was $55,780,268 including service transfers, and 155,126,802 exclusive of such transfers. This lic fers, an increase of $874,'S06, or 1.6 per cent. of municipal government with reference to the supervision and character of departments is The organization offices varies more widely in the case of Uroup IV than with reference to any other class of municipal, functions. For this reason strictly comparable statis- and tics for departments and offices are more difficult to secure in the case of public, highways and sanitation than for any other main division. For many cities the onty comparisons which can be made are those between groups of offices and accounts; and sometimes the same is true of comparisons between the 1902 and 1903 reAttention is called to the ports for the same city. desirability of consolidating for comparative purposes such payments as are included under the heads " general management " and "general street expenses," and likewise all those under the heads "street cleaning" all and " refuse disposal." Certain payments made by the Massachusetts cities grouped around Boston to the Metropolitan sewer fund are tabulated not in Division IV but in Division VII. —In 1902 the payments, exclusive of service transfers, reported hj the 160 cities for educational expenses, including those museums, etc., aggregated for schools, libraries, $79,655,721. In 1903 for the same cities, the aggregate was $86,252,919 including service transfers, and $86,050,276 exclusive of such transfers. This was an PiMic education, libraries, etc. increase of $6,394,555, or 8.0 per cent. The statistics for public schools are given in much greater detail for 1903 than for 1902. The headings for both years fully set forth the classes of payments included in each column. 'Of the 160 cities whose statistics are presented in 1902 and 1903, there are four Mobile, Ala., Savannah and Augusta, Ga., and Jacksonville, Fla. for which no reports of receipts or payments on account of schools — — are included in the table, because their schools are under the authority of the county, and not of the city. The reported county expenditures for schools in these , years 1902 and 1903, respectively, were as follows: Mobile, $57,992 and $58,617; Savannah, $143,767 and $144,626($20,500and $26,300, respectively, in pavment of loans); Augusta, $98,670 ($3,885 for outcities for the lavs) knd $98,446; Jacksonville, $92,602 ($13,321 in liqui- $129,588 dation of warrants of preceding years), and ($34,197 for buildings). the grand total of paybathing bea;ches, celeparks, of ments for expenses miscellaneous recreaand brations and entertainments, exclusive of $12,280,198, was tion for the 160 cities for the total corresponding The service transfers. transsuch including in 1903 was $7,369,463 PuUic recreation.— In 1902 same cities and $7,312,481 exclusive of such transfers. The payment difference here shown is due to the exceptional of the aid in made by St. Louis in 1902 of $5,000,000 amount that Excluding Louisiana Purchase Exposition. transfers in 1902, the payments other than for service gain of a increased from $7,280,198 to $7,312,481, $32,283, or 0.4 per cent. Attention is called to the relatively large payments fers, for parks by Washington, D. C. The title to the Govparks of this city is buildgrounds, ernment, and the payments for new ings, and improvements do not add to the possessions For this of the city, but to those of the United States. improvements reason, all payments for such lands and are included in Table 21, as for expenses, and not, as for vested in the United States Table. 23, under outlays. payments made by the Massachusetts cities grouped around Boston to the Metropolitan Park Com- other As cities, in to mission, see the next paragraph. — Miscellaneous general expenses. The payments for miscellaneous general expenses include losses by defalcation and by fire, and other expenses of an exceptional The group is small, and includes but few payn.\ture. ments which have general significance so great as to call for specific description. Conspicuous among such payments are those made cities to the metropolitan park, water, and sewer commissions; all such payments are included These commissions, actin the column of "sundries." ing in the joint interest of the cities grouped around Boston, have secured lands for parks and improved and maintained the same for park purposes, and have conEach of the cities structed sewers and water systems. benefited by these systems contributes to the liquidation of the debt incurred in their construction or purchase, to the payments of interest on such debt, and to the cost of maintenance. The payments made in 1902 and 1903 for these three objects of expense as reported by the state auditor were as follows: by Massachusetts Payments to Metropolitan Total. All cities Boston Cambridge Chelsea Lynn Maiden Newton Somerville Park Commission: 190S. sinking fund. Interest. Maintenance. S439, 114. 07 »7, 755. 85 S208, 444. 38 8132,913.84 309, 709. 50 68,947.25 7, 572. 21 2,004.94 3, 936. 89 3, 416. 34 7,097.18 4, 781. 04 147,012.50 16,147.10 4, 275. 35 8, 395. 08 7,285.04 15, 134. 14 10, 195. 17 93,749.76 10,294.10 2,725.62 5, 352. 04 4, 644. 34 34,013.41 9, 005. 91 17,684.0] 15,345.72 31,879.66 21,476.86 9, 648. 34 6,499.65 33 Payments to Metropolitan Total. All cities Boston Cambridge Chelsea Everett Somerville.... Payments CITY. to fund. Interest. Maintenance. $105,460.04 $213,075.57 $143, 264. 20 314, 538.27 34, .541. 40 71,826.92 7,888.93 145, 126. 79 584.56 714. 53 836.94 a57. 63 570.63 834.03 042.40 568.39 766.09 145.71 7, 600.49 17, 958.53 16, 683.93 32, 374.66 8, 247. 69 21, 809. 23 Qulney Sinking 190S. $461,799.81 9, Lynn Maiden Newton Park Commission: 2, 1, 4, 736. 101. .659. 394. 981, 16,937.94 4,219.97 3,506.99 8,286.34 7,190.67 14,938.13 3,805.62 10,063.12 Metropolitan water fund: 1902. 34 sugar sheds by New Orleans, La. ; lunch room in high by Rochester, N. Y. irrigation ditches and works of various kinds by Denver, Colo. Los Angeles, Cal., San Antonio, Tex., Salt Lake City, Utah, and Colorado Springs, Colo. stone quarries by San Antonio, Tex., and Auburn, N. Y.; liquor agency by Portland, Me. coal yard by North Adams, Massachusetts. Of municipal industries the exact character of which was not reported, mention may be made of the so-called Martin Act property of Jersey Citj', N. J. the Bureau school ; , ; ; ; of Compensation in New Haven, Conn.; the Port of Portland office, in Portland, Oreg. and the magazine keeper in Mobile, Alabama. Chicago reported a department of electricity, which is included in the column "electric light works," although it is something more than an ordinary electric ; perfect than that special Census report on electric light shows that the number of plants operated by works munici- 1902 was 23. Four of these were in the city of Chicago, and the expenses reported in the column " electric light works " include those for the department of electricity proper and the three independent municipal plants of the three park boards. The other electric light works for which no payments for expenses are included in Table 22 are plants operated exclusively for municipal purposes. The payments for expenses of these plants are reported under "municipal lighting" Of the cities having electric light plants in Table 21. that are not here reported as municipal industries, mention may be made of New York and Buffalo, N. Y., Cincinnati, Ohio, Fort Worth, Tex., Nashville, Tenn., Allegheny, Pa., Kalamazoo, Mich., Topeka, Kans., Aurora, 111. St. Joseph, Mo. and Little Rock, Arkansas. Payments made by Massachusetts cities around Boston to the Metropolitan water fund are not shown in the column of "waterworks," in Table 22, but are included in Table 21, in the column of "sundries" under "miscellaneous general expenses." palities in , , Table — may from those for expenses. The amount reported in 1903 as charged to outlays lays. If this is adopted by the National Municipal League. The inquiries made in 1903 include, in addition to those made in 1902, inquiries with reference to service transfers which should properly be included with outlays, and also as to those payments for salaries and wages of municipal employees which should be charged up to the same account. show an adequate separation of payments for outlays from those for expenses, the best agents are liable to make mistakes in dividing payments It is believed, howinto these two important classes. ever, that the classification made in 1903 is more nearly cities is and wages salaries only about 4 per cent of a fairly complete exhibit, it all would outindi- most constructive work is done by cities through contract and not by day labor; but. the public cate that records of many are so defective as to justify the very im- cities belief that the statistics presented are only a perfect approximation to a complete exhibit of the amount of outlay payments made for salaries and wages of municipal employees. Table 24. Table 24 are preproperty, citieslrom sented exhibits of the receipts of of presentation The poll, and special business taxes. ^Receipts from specified taxes.—In these receipts and those from licenses and permits, fines and forfeits given in Table 25, together with the receipts from privileges given in Table 24, is arranged to facilitate the study of public taxation and the most important general revenue receipts by all interested in the subject. The problems involved in the proper tab- ulation of the data here referred to are more perplexing than those presented by any other class of financial The laws under which the public revenues are collected are so diverse and framed from so many different points of view that it is impossible to draw statistics. any absolutely hard and fast lines separating one class of taxes and privileges from another, since each class Under these shades off by degrees into other classes. the attempt has been made in these circumstances, group the taxes and other general receipts tables to under a number of main heads in such a way as to attract the attention of students of public taxation and furnish the basis for a thorough study of the statistics — for outlays in 1902 Outlays. are classified as for municipal industries and for the groups of departments or offices indicated in the scheme As but few Progress along this thereof. 23. The payments made in 1902. be measured by the extent to which cities are and led to adopt uniform methods of keeping accounts outlays for to make an accurate separation of payments line light plant. The made General property taxes. The receipts from general property taxes are at the present time the most important single source of municipal revenue. These receipts are presented in Table 24 in two columns, marked "general levies" and "specific levies." The general significance of these terms is shown by the following definitions or statements: General levies of the general propert}' tax are those general property taxes levied by a government in all parts of the territory within its jurisdiction and upon all classes of property not specifically exempt. Specific levies of the general property tax are those general property taxes levied by a government either upon certain classes of property or upon all property, not specifically exempt from all taxes, in a portion only of the territory within its jurisdiction. 35 The object of this separation is the column B, "specific levies," to bring together in all receipts eral property taxes that are levied from gen- under conditions meriting the special consideration of students of public finance. They comprise receipts from (1) levies of general property taxes made under circumstances that cause them to approximate in character special property taxes, special assessments, privilege taxes, licenses, these taxes which arise from the etc.; (2) levies of overlapping of governmental areas which retain a still amount of autonomy; (3) levies growing out of the absorption, partial extinction, or combination of previously independent governmental units, and the continuing under the new order of old obligations; and (4) levies arising from the embryonic development of certain units which may become, or are, parindependent for certain governmental functions. General levies of the general property tax. Under this head are included all receipts from taxes levied upon property on the basis of the ordinary general property tax paid by private individuals. Taxes on new governmental tially — franchises assessed as real or personal property are here included. Among are receipts from tax receipts of this character so-called public service corporations in "special franchises" of New York state. These franchises are assessed in that state as real property and they contribute taxes to the city for local purposes, but not for state purposes. The tax is levied at the same rate ad valorem as upon all other real and personal property of the city. Similar contributions from taxes on the franchises of public service corporations are included with general levies of the general property tax in the cities of Kentucky. A complete report on this branch of the subject .calls for exact returns with reference thereto for all the cities of this state and of New York, but the agents of the Census were unable to secure the same for either 1902 or 1903. Taxes upon franchises as real and personal property are also included in the table under the general property tax for a number of other states. As above Specific levies of the general property tax. general arranged in two groups: defined these may be classes proplevied upon specific of The first are those American cities; the found in but few erty and are — second are taxes levied upon propertj' of certain dis- tricts. They are found in a large number of cities. are of two subtypes, growing out of distinct They Those of the first type comprise addiconditions. tional taxes upon certain districts for general purposes, and those of the second, additional levies upon certain districts for local purposes. Specific levies of the -type first mentioned, as a rule, grow out of the recognition by the municipality of the special advantages accruing to property by reason of its location in a densely populated or highly improved section of the city. is Capital invested in such sections assumed to yield a higher average rate of income than property elsewhere, and hence, it is argued, should bear a relatively greater portion of the burden of pub- Consequently, after a tax has been levied property in the city at a common rate, an additional levy is laid against property in the more densely The populated or more highly improved sections. proceeds of these additional levies are reported as " specific levies of general property tax." lic taxation. upon all Specific levies of the second type, levies upon i. e., additional certain districts for local purposes, ordi- narily represent an attempt to localize the cost of local improvements without resorting to the now more com- mon In short, special expedient of special assessments. taxes levied upon property in certain wards for local purposes constitute, in theory, a mean between the extremes of general taxes and special assessments. Such taxes are, as a rule, levied by wards or groups of wards to cover the cost of making local improvements in streets or parks or maintaining local systems of street lighting, sprinkling, etc. These, also, are reported as "specific levies of general property tax." Specific levies of still another kind are reported for a number, of cities, which, for one reason or another, impose a lower rate of taxation for general purposes upon certain outlying wards or districts. This represents the converse of the conditions involved in the taxes first described. In one case a heavier burden is imposed upon the more highly improved sections; in the other, the burden of the less improved sections is reduced by taxing them at a special lower rate. In such cities the Bureau of the Census reports as specific levies of general property tax" the entire proceeds of the lower rate. Conditions peculiar to Pennsylvania. In Pennsylvania certain conditions attending the assessment and collection of taxes in cities of the second and third classes require special mention. Taxable property is divided into three classes and each class is taxed at a different rate. No distinction or separation is made in the collection of these taxes, the aggregate proceeds therefrom being designated "receipts from taxes." The Bureau of the Census, therefore, reports these taxes under "general levies of the general property tax," even though they are levied upon different classes of property at different rates, and under the foregoing definitions might properly be classed as " specific levies ' ' — of the general property tax." An analysis of the receipts general property tax," by from " specific levies of the presented in the appendix, page 55. The cities are there discussed in the order of their rank in population. cities, is — Special property and })usiness taxes. Under the head "special property and business taxes" the Bureau of the Census includes all revenue receipts of municipali- from taxes other than general property, poll, and The taxes so included are of several privilege taxes. types, each possessing certain characteristics of some ties 36 one of the three classes of taxes above mentioned, but differing therefrom in some essential feature. Over 90 per cent of the aggregate receipts from this source represents contributions made to municipal revenue by commercial corporations, or by individuals by reason of their ownership of corporation securities. In the final analysis all such taxes, whatever the method of collection, are seen to rest upon the personal prop- erty of individuals, and hence may properly be designated special jproperty taxes. .Experience quickly demonstrated the impossibility of a just assessment of such taxes to the individual owner direct, and the corporation was made the agent of government for their Different methods of levying and collecting collection. this tax are followed same by different cities, and bj' the city in dealing with the various classes of cor- No porations. less than thirteen distinct methods are recognized and described by writers on public finance. The taxes upon corporate property included by the Bureau of the Census with special property and busi- upon the gross earnings of street railways, gas companies, electric light and power companies in Wisconsin and the District of Columbia, and upon street railways in Maine and New Hampshii-e. Gross earnings taxes upon other than public service corporations are represented under this head by a per centum tax upon the gross premium receipts of foreign fire insurance companies in New Hampshire, New York, and Missouri. may be divided with respect to the method of assessment into two general classes: ness taxes " (a) Taxes levied upon the assessed valuation of the securities of corporations. (5) Taxes levied upon the gross earnings of corpora- tions. a theoretical point of view taxes of the first might be included with general property taxes, since the basis of the levy differ all terned upon per centum upon the gross premium receipts of the companies subject to the tax, and is looked upon by the law as a payment for the privilege of doing business in It is not accompanied with the issue of a the state. license, and hence differs from a business license, as previously defined. In some states the tax on insurance premium receipts is by collected city officials, and in others by state In commonwealths where state officials make the collection the receipts are apportioned between state and local treasuries in accordance with statutory In most states the city's portion of the tax provision. officials. appropriated by general law for the benefit of the department or the firemen's relief association. In Missouri all insurance taxes are collected by the state, which converts one-half the receipts to state purposes. The other half is paid to a state fund known as the "County insurance fund," and is apportioned among the counties and cities on the basis of the number of children of school age, and may be used by them for any purpose which they may elect. The money is apportioned every year, but is paid to the counties and cities only once in two years. The amount paid to St. Louis in 1903 was $61,087. is fire From class Wisconsin, Kansas, The statutes establishing this tax are very of these states and are all evidently patThe rate is usually 2 the first enactment. similar for ' ' New Jersey, Illinois, Pennsylvania, is assessed valuation. from general property They taxes, however, in being levied against an evidence of property instead of against the property direct, and in the further fact that the burden imposed upon the individual property owner is in the form of decreased dividends instead of taxes. The valuation of corporation securities for assessment be their par value, market value, or a "Special property valuation arbitrarily determined. and business taxes" include taxes upon the assessed valuation of the securities of street railways, national banks, and other corporations in Massachusetts; banks and general corporations in Connecticut; banks in New York; and miscellaneous corporations in Maine, New Hampshire, Maryland, and the District of Columbia. Taxes levied upon the gross earnings of public service corporations are, in a general way, analogous to pay- purposes may ments for public service privileges; applied to other corporations, they resemble business taxes or business The taxes upon the gross earnings of public tabulated under this head reprecorporations service proceeds of levies fiixed and imposed by gensent the payments made in accordance statute. Similar eral licenses. with the terms of the franchise of the corporation (thus representing a contractual relation between the parties to the franchise) are tabulated as receipts from public service privileges. Taxes on pubUc service corporations included with "special property and business taxes" include taxes In addition to the taxes upon corporate property as described above, there are included with " special property and business taxes," certain taxes levied upon private property on some basis other than assessed Of these the so-called frontage taxes, reported in certain New York and Pennsylvania cities, valuation. closely approximate special assessments, but differ in the essential feature of not being levied in proportion assumed benefit in the ordinai-y sense and in being devoted to maintenance instead of outlay. The tax on ships in foreign trade reported in Massachusetts; the per capita tax on horses and mules in Wilmington, to an Del.; and the merchants "St. Louis, Mo., are all and manufacturers' tax in which the appendix, page 56. special property taxes, are described in detail in California cities report the collection of inheritance taxes for the state. These are special property taxes, but are not included in the column "special property and business taxes " since they are state and not munici- The receipts from these taxes are included in the column "temporary receipts from taxes." pal revenue. , 37 Poll taxes for local pwrjoos&f.— Under this head the Bureau of the Census has sought to secure as complete an exhibit as possible of the receipts by cities from all forms of per capita taxes, whether uniform upon all males or graded according to occupation or otherwise, or whether levied as a specific amount against all persons subject thereto or as an ad valorem tax based upon an arbitrary valuation of polls. Although one of the oldest forms of taxation existence, the poll tax is in not an important source of revenue for American cities. Of the $278,193,532 of total revenue receipts from taxes in 1902, only |966,388, or 0.3 per cent, was derived from poll taxes. Of this amount, 1556,228, or 57.6 per cent, was reported by the state of Massachusetts, and $803,702, or 83.2 per cent, and by the three states of Massachusetts, Pennsylvania, The cities of eighteen states reported New Jersey. twenty states reported none. reported substantially the same pro- poll taxes, while those of The same states portion of poll taxes in 1903. was on deferred payments and not on delinquent taxes, and should be classed as interest. a number pay general ad valorem taxes the same as do other corporations. Such taxes are here included with general property taxes, and no separate statement of the receipts thereof can be secured. these corporations in classified as They the reports of agents it can be said that for every state there is a gi'eater margin of possible inaccuracy in the Census figures for poll taxes than for any other class of municipal receipts. This inaccuracy arises from the defective local records with reference to the subject. The records of assessment in practically all cities give a complete exhibit of the amount of poll taxes levied. In contrast, but few cities have any account of the amounts received from such taxes, the receipts commonly being included with general property taxes and other taxes under the general head "receipts from taxes." As a result the agents of the Census in the great majority of cases were able to obtain only approximately correct returns of poll taxes, and the amounts shown in Table 24 as receipts from that source are in many cases only estimates by local officers, based on percentages of the amounts levied which were thought to have been collected. detailed description of poll taxes, receipts collectors' fees. from taxes in 1902 is by states, —Included among the $2,911,321, under the head "penalties, collectors' fees, etc." The corresponding amount for 160 cities in 1903 is $3,151,949. Under this head the Bureau of the Census has striven to arrange additions to original tax levies on property which In some have been collected on delinquent taxes. all states these payments are called penalties, in some fees, and in others interest. In some the amount added is merely a small per centum collected as ordinary interest charges. In others there centum and the name applied Much is is a much greater per that of "penalties" Or can be said in favor of including these but they are here reported in Table 24 in the class with taxes and other penalties as from "general" and not "commercial" revenues. It is possible that a small portion of these receipts "fees." receipts as interest, cities "special property and business taxes." pay some in cities for license privileges, tab- In the accompanying text attention has been called to municipal receipts from these sources. In addition to these contributions to the municipal general revenues, these corporations make other payments which are here tabu- from commercial revenue under the designation of "receipts from public service lated as receipts specific Receipts uum from public service privileges. — In_ the col- of Table 24 with this designation are included re- two quite distinct purposes. The first are payments to the city for specific services for these corporations, such as repairing streets, compensation These could, with of policemen at street crossings, etc. equal propriety, have been tabulated in Table 28 as "municipal service income" of the department performing the service. Under the second class of receipts the Bureau of the Census has sought to include all payments by these corporations for the use of or privileges in the streets and alleys. In some cases it has been imceipts for possible, with the information procurable, to state defi- nitely how some from public receipts service corpora- More complete information laws under which they are made might tions should be tabulated. relating to the in some cases lead to a difl'erent classification than the A detailed analysis, by states, of from public service privileges is given in one here presented. the receipts the appendix, page 60. see appendix, page 69. and also many In addition, pay other taxes, here ulated in Table 25 as "other business licenses." From Penalties In the great majority of different purposes. of cities they privileges." nearlj' For a from public service corporations. — Public make payments to cities for quite Receipts service corporations to all receipts Attention of the second is class specifically called tabulated in the column here referred to. All receipts not thus specifically mentioned are to be understood as belonging to the first class, those for special sei-vices performed. — Under this general Receipts from minor privileges. head the Bureau of the Census has sought to secure reports of the receipts of cities collected without the granting of a license for the privilege of maintaining private sewers, drains, or vaults under the streets or walks; lunch stands or other property on the sidewalk itself; extending awnings, bay and show windows, and other structures and conveniences, including signs, etc. beyond the building line. A few cities erable income either of this kind or receive consid- from privilege Table 27. Other cities receive but very little income of either class. From all the information obtained the deduction is made that cities in rentals, tabulated in 38 which the street title of the municipality extends past the curbing- and over the sidewalk and parking to the building line collect considerable revenue from minor privileges and privilege rentals. which- the title of the property In contrast, cities in owner extends past the which may be mentioned Alabama, Indiana, Ohio, Rhode In Alabama, Island, Tennessee, Texas, and Virginia. through collects Tennessee, Texas, and Virginia the state liquor the state agency considerable amounts from to impose traffic, and the cities are permitted or directed building to the street curb receive but little income of the character mentioned. The reason for the difference is obvious. The right to use propert}' or collect In Indiana the additional fees for local purposes. county collects a license, and the city may add thereto income accompanies the ownership thereof. exacts revenue from minor privileges and rentals for the use of its property under and sidewalks. Cities without such ownership for each saloon, of which The city Temporary receipts from taxes — Under the head " tempo for other more than $260. Ohio has a uniform rate of $350 amount three-tenths goes to to the city, and two-tenths to the upon the the state, five-tenths poor fund of the county. exact no the privilege such recompense. civil divi- from taxes for other civil divisions " the Bureau of the Census has tabulated all taxes reported by municipalities as having been collected for other civil divisions. In general, it may be stated that only receipts of this kind which actuallj' pass through the city treasury and appear in sions. not rarj^ receipts town or city In Rhode Island half goes to and the other half to the state. In Massachusetts one-fourth of the collection goes to the state and the remaining three-fourths to the city. In Connecticut the amounts collected are divided equally between city and county. There are some cities which do not report any receipts from liquor licenses. In Wilmington, Del., all liquor and business licenses are collected by state officers for state purposes, the city deriving no benefit therefrom, liquor traffic government for which collected, and no account either of their receipt or payment appears in the city benefits indirectly from the state receipts, however, the proceeds being appropriated for school pur- directly to the the city books. ally and In such cities the tax collector is usustate or county as well as to the city, bonded to the in the collection of taxes for the state or either directly or indirectly. In Charleston, S. C, the state under the dispen- cities' cash accounts are reported to the Census. In some cities the taxes collected by the city tax collector for other civil divisions are bj^ him paid over the is managed by the sary system, and poses. all direct revenue accrues to the state; the other cities reporting no receipts from Of liquor licenses, those in Kansas and county acts as the responsible agent of that division of government and independent of his position as a citj" official. Under such conditions the municipality is in no way concerned with the collection of taxes for other civil divisions, and ordinarily keeps no record of the amounts Wherever possible the Census aimed to so collected. state prohibition laws, follow the practice of the several cities, licenses for collected for other civil divisions when reporting taxes records of such collections appeared in the city books, them when omitted by the city from its and omitting accounts. and the Maine are under rest are under local pro- hibition through the operation of local option laws. number of cities A reporting nominal receipts from liquor licenses are also under local prohibition, the receipts being for druggists' licenses to sell liquor for medicinal purposes. the per capita receipts from liquor both 1902 and 1903 show some variation from the rule which seems to prevail in the state. This is true of Lawrence, Mass., St. Louis, Mo., Superior, Wis., and Sacramento, Cal., in each of which the per In a few cities capita receipts are considerablj^ larger than Table 25. Receipts from liquor licenses and taxes. —The highest per capita receipts from liquor licenses are reported by the cities of Utah, Colorado, Minnesota, Illinois, WashBy state law Minnesota cities ington, and Nebraska. containing over 10,000 inhabitants can not license a saloon for less than $1,000 per annum, but may increase In Illinois the general this amount at their discretion. dram shop license for cities is $500 or more per annum, at the discretion of the local authorities. Licenses in Washington must be between f300 and |1,000 per annum. In Nebraska cities a license can not be granted for less than $1,000. The laws for the other states mentioned either require or permit the collection of large amounts by cities for liquor licenses. Relatively small receipts reported by the cities of a from liquor number licenses are of states, among for the other cities in the same state. In the small cities of New Jersey, also, the per capita receipts from this may be seen by comparing Atlantic City and Passaic with Newark and Jersey City; in this state the large cities can not collect over $T5 as a license source are large, as dram shops, while the smaller ones can exceed amount, and can even establish local prohibition. Other lusiness licenses. Both total and per capita fee for this — receipts from were greatest in the states along the South Atlantic coast from Virginia to Alabama, although there were a few cities with relatively this source large receipts in other parts j3f the country. Included with business licenses other than for the liquor traffic are the following from public-service cor- porations: In Alabama, in 1903, the receipts from street railway, waterworks, and lighting corporations aggregated $8,800 in Birmingham, $1,750 in Mobile, and $4,333 in 39 Montgomei-y. In 1902 the amounts were not reported separately, but were included in the totals for these cities. San Francisco, from amounting to 110,290. No separate report of such licenses was obtained in 1902. Cal., reported in 1903 receipts street-car licenses Savannah, Ga., reported in 1902 the receipt of 1750 from tag license on street cars. The corresponding amount was not separately reported in 1903. In Illinois, Chicago reported receipts from street car licenses amounting to $112,114 in 1902 and $126,008 in Quincy reported similar license receipts of |300 1903. for each year. Sioux City, Iowa, reported license receipts amounting to 1363 in 1902 and $750 in 1903. In Minnesota, Minneapolis reported $4,525 in 1902 and $4,100 in 1903 as receipts from street-car licenses. St. Paul reported for the two years similar receipts of $1,810 and $1,620, respectively. In Pennsylvania every city except Reading reported license taxes on public-service corporations. Most of these are levied as "pole licenses" on telegraph and telephone companies, but some are levied as car licenses on street railways. The receipts from such licenses are shown in the following table: CITY. 40 receipts of court offices and of the offiices of the recorder of deeds and the register of wills, all of which are assigned to the city instead of to the county. In Balti- more, Richmond, and Norfolk, which are also county from fees are small, because all amounts not retained by the collecting officer are paid directly to the state. Washington, cities, the receipts reported as D. C, while not organized as a county, exercises all county functions, and the receipts from fees are. correspondingly large. In Newark and Passaic, N. J., the amount of business done by municipal courts in 1902 was greater than the average, and their fees thus form a considerable total. The same may perhaps be true for Savannah, Ga., Portland, Me., Birmingham, Ala., and East St. Louis, Illinois. Temporary from receipts licenses. —Most tempoi"ary receipts of this class are for liquor licenses. The cities from licenses for other civil divisions are few. On the other hand, a large number of cities receive revenue from liquor licenses from the state or from some other civil division; in such cases, the collections are usually made by the other civil division concerned, and a certain percentage of the amount received is apportioned back to the city within whose collecting receipts territory the collections are made. Table 26. Oovernmental contributions and grants. —In munici- is made, the license granted, or All receipts of this collected. are the designaappropriate the under reported description are not as govand etc., fines, fees, tion of taxes, licenses, whose agency the levy fees, fines, etc., ernmental contributions or grants of the state, coUnty, or other civil division through which collected or received. It should be further noted that receipts by cities from other civil divisions to reimburse them for expenses incurred in behalf of those divisions or their citizens are classed as receipts from charges and are included in Table 29 and not in Table 26 for either year. In the column of Table 26 giving receipts from other civil divisions for schools are included the contributions and grants for this purpose from the state, county, or other civil division. In this column are also included in a few cases, notably in New York cities, small contributions by the state for the support of In the column giving receipts from school libraries. other civil divisions for purposes other than schools Over oneare included all unclassified contributions. half the total amount so included outside the city of Washington is for libraries. These contributions are, however, relatively few and small. Gifts and contributions from individuals.— Th& greater portion of the contributions from private individuals are tabulated in Table 26 in the column "for expenses." Of those so reported the larger amount are minor receipts of the various firemen and police relief associations, with small amounts in a few cities pal finance the terms "governmental contributions " and for various charitable purposes. "grants" are applied by the Bureau of the Census to municipalities from the revenues of viduals received in 1902 for outlays, the greater por- other civil divisions. Contributions are those monej^s of this class which are furnished by the state or some in that subdivision thereof under the provision of general stat- exceptions: moneys furnished " ute, while grants are those furnished by acts or ordi- nances for a single specific occasion or purpose not repeated without additional legislation. The most common governmental contributions met with in American municipal finance are those received by cities from the state or county for the support of schools and libraries. The money furnished is general 1}^ derived from: (1) The incomes of invested moneys belonging to and held in trust by the contributing division for its citizens, and (2) taxes, licenses, fees, fines, etc., levied, collected, or received by the government of that division and distributed or apportioned according to specified rules to the subordinate civil division contained within the contributing division. Governmen.tal contributions are to be distinguished from those taxes, fees, fines, etc., which are levied or collected under the provision of general laws, and after certain fixed charges have been met are either applied wholly to the benefit of the civil division within whose territory or from whose citizens they are collected, or divided in some fixed proportion between that division and the one under whose general authority and through Of the $408,270 of tion gifts and contributions from indi- was for libraries. In fact, all amounts reported column were for libraries, with the following Boston, Mass., reported $26,000 for drinking founand 12,500 outlay- on county building; Portland, tain Oreg., $325 for street improvement; Somerville, Mass., $2,375 for erection of fountain; Portland, Me., $:* 8,000 for chapel in cemetery; Quincy, 111., $4,040 for boule- vards and parks; Knoxville, Tenn., $1,100 for hospitals; and Williamsport, Pa., $5,700 for paving. The receipts from private gifts and contributions were greater in 1903 than in 1902, but were of the essential character. Receipts from shown under miscellaneous sources. —The same receipts head in Table 26 are those concerning which no exact information was obtained. More detailed information would undoubtedly have led to their classification under different heads in the other tables this of this bulletin. Table 27. — Receipts from interest. Cities in the United States report interest receipts from their sinking, public trust, and investment funds, from accrued interest on city securities sold, on current cash balance carried in bank, 41 and on taxes and special assessments. When the amounts so reported as interest on taxes and special assessments appeared to be in the nature of penalties and fees for or 4.7 per cent. nonpayment of the tax or special assessment at the time prescribed by law, they were tabulated in Tables 24 and 30 as penalties, etc. Only thus could such receipts be made comparable with those of other cities 1903 for 175 where such income was in law and classed as " penalties, fees, etc." cities, as from in published reports Amounts received by interest on tq,xes and special assessments which appeared from all $1,323,594. is Of the $15,108,662 of gross interest receipts of 1902, 112,731,185 was reported by sinking, public trust, and This amount constituted 84.3 per Of the total gross interest receipts of the funds mentioned, 18,389,976, or 65.5 per cent, was received from the city as interest on city securities held by them as investments. Such interest receipts appear as payments by the cit}' and are thus balanced in the grand total of city receipts and payments. They are in the nature of transfers, or accounting debits and credits, and are so tabulated in Tables 19 and 20. Deducting these, and also the accrued interest on city securities received on the bond sales to the public and paid back to the contributors at the first interest payment thereafter, there is left, as the so-called net corpo- The the operating expenses of municipal government. In 1903 the gross interest receipts from the 160 cities The interest re- permanent funds were $13,288,864, or receipts of these funds as interest on city securities aggregated $8,454,909, or The net 63.6 per cent of their total interest receipts. corporate interest receipts of the cities were $7,308,040, an increase of $870,236, or 13.5 per cent over the corresponding receipts of 1902. The net corporate receipts of the 175 cities tabulated in 1903 were $7,334,182. Table Table 22. Table 28 For the- 29. Departmental receipts from municipal service inThe schedule for 1903 differed to a slight extent come. — from that for 1902 with respect to the manner in which certain receipts from municipal service income were reported. In 1902 receipts from pei'mits were reported^ and tabulated among the miscellaneous receipts of departments, while in 1903 they were reported in connection with licenses. va, Table 25, but in the general summaries by character oi revenue presented in Tables 40 and 41 they are classi'fied in the same way for both years. The receipts in 1902 for 160 cities from departmental charges were $3,942,261; in 1903 for the same citiesthey were $5,254,381, an increase of $1,312,120, or 33.3: per cent. This great increase, it is believed, reflects, the greater diligence of the clerks of the Bureau of the in securing reports of this A certain portion of these branch of municipal receipts is by many not carried on the city books but in separate and. To secure reports thereof has reisolated accounts. cities quired much labor, and report for 1903 includes it is not believed that even the all of the receipts of this class by very many cities. The departmental fees reported on Table 25 for 1902: aggregated $1,722,028. For the same cities as given on Table 29 for 1903 they aggregated $2,080,063, an increase of $358,025, or 20.8 per cent. The departmental receipts from rents reported in 1902 for the 160 cities were $510,345, and in 1903 for the same cities, $601,229, an increase of $90,884, or per pent. from $321,192 28. Accordingly, for 1902 such receipts are given in Table 29, while for 1903 they are given 17. 8 Table in 33). This is the amount 1902, an aggregate of $6,437,804. of interest received from the public to assist in meeting The payments municipal industries," see description of Table 22 (page> Census 83.4 per cent of the total. service transfers,. $51,896,533; classification of receipts in particular industries included in column "all other income. tabulated in 1902 were $15,939,987. fur- were: Total, $53,220,127; exclusive- identical with that of rate interest receipts of the 160 cities for the fiscal year ceipts of the cities service transfers, of were for water receipts reported in payments of taxes and special assessments, have been tabulated as interest receipts and included in Table 27. cent of the total. The nished by the waterworks. available information to be in- terest on deferred but not delinquent investment funds. In both years the greater portion of receipts through service transfers Those from privilege rentals decreased to $214,636, or 33.2 per cent. The con- siderable increase of rents and the decrease in privilege — Receipts from municipal industries. The grand total receipts from municipal industries of the 160 cities tabulated in Table 28 for 1902 was $49,808,572, and in 1903, $52,363,211, an increase of $2,554,639, or 6.1 per In the foregoing amounts were included service cent. transfer receipts industries or from other de1902 and $1,300,252 in 1903. from other partments of $1,032,515 in The receipts from the public, exclusive of these service transfers, were, in 1902, $48,776,057, and in 1903, $51,062,959. The latter amount shows an increase in the receipts from the public in the year of $2,286,902, methods of reporting certain receipts for the two years. Manyreceipts reported by the agents as privilege rentals in rentals unquestionably reflect the different 1902 were reported in 1903 as rents. The reverse method of reporting doubtless occurred in a few cities. It may be noted that the total of these two classes of I'eceipts shows little change. This total in 1902 was. $831,537, and for the .same cities in 1903 was $815,865, a decrease of only 1.9 per cent. The receipts from sales for the 160 cities increased from $826,872 in 1902 to $942,234 in 1903. This is an 42 increase of 1115,362, or 13.9 per cent. The receipts from these sales have been tabulated as "revenue." Undoubtedly some portion of these sales represents receipts from the disposal of worn-out equipment or property, the acquisition of which had previously been included among outlays, and under a correct system of accounting should be included with sales from real estate as temporary'- receipts. But these sales constitute onlj' a small portion of the minor sales of cities, and as it has been found in practice impossible to separate the two classes of such minor sales, all the proceeds have been included in Table 29 as revenue or corporate receipts, and not in Table 30 in the same class with those from the sale of real property. There was no appreciable change in the amounts reported as from miscellaneous sources in the two years. Theoretically, there should have been no such receipts. Their existence marks some failure of the clerks to secure data for the proper segregation of this minor city income. A part should undoubtedly have been returned as "miscellaneous" and tabulated in Table 26 as general revenue. The greater portion should have been tabulated under the various heads of Table 29. The amounts not thus segregated, but tabulated as miscellaneous in Table 29, in 1902 aggregate $240,024; in 1903 for the same cities the aggregate was $209,737. The •decrease marks a slight improvement in the method of reporting. The special assessment receipts for sprinkling streets, cleaning streets, and for other services not involving construction or outlay, aggregated $850,746 in 1902 and $1,127,489 in 1903. A small part of the increase, like and it should be noted that the The totals, classification., wheremade, is very imperfect. The however, for most cities are fairly complete. exceptions are met with in the case of a few cities from which only incomplete returns were secured in one or both years. A complete return for all cities for each year would have shown receipts at least 10 per cent receipts are classified., greater than indicated in the tables. The total receipts from special assessments for outlays reported in 1902 for 160 cities were $26,089,658. The corresponding total for 1903 was $33,558,828. A part of this difference, $7,469,170, represents an actual increase of municipal revenue from this source. Another part represents the results of the persistent labor of the agents of the Census in securing reports of such receipts for cities which do not carry them in the accounts of the ordinary treasury balances and transactions. Temporary receipts and payments. —In 1902 very im- perfect reports were secured of private trust funds and The receipts, payments, and balances were accounts. not sufficiently shown on city books, or the data relating thereto not sufficient to make a perfect report of The the same in Table 31. receipts and payments, for which no statement of balance in treasury was secured, are given under the appropriate heads in Table 30. For 1903 all such receipts, together with the corre- sponding balances, are included in Table 31 with private trust funds and accounts. The temporary payments and receipts shown in Table 30 for both 1902 and 1903 are receipts from sales of real property, payments of taxes, licenses, etc., to other that of charges, marks greater diligence on the part of civil divisions, Census agents in securing reports of accounts kept more or less separate from the principal books of the city. The increase shown in service transfers, from $179,471 in 1902 to 1782,324 in 1903, marks a change in the methods pursued in the two years. In 1902 the agents and payments to correct errors. The payments to other civil divisions correspond to the receipts shown in Tables 24 and 25. Payments to other civil divisions for services rendered by them to the city, or for indebtedness of city to the divisions, are not included with temporary payments on the table, but elsewhere among Corporate payments. as a rule reported only service transfers to municipal industries. All other service transfers were eliminated, minor general transfers. In 1903 the effort the same as was made refunds of receipts to correct errors, Table Pnvate actual service performed. trust funds and eral designation the Table Receipts frotn, special assessments for outlay. improvement —These from special outlays, are given for the year 1902 under twelve general heads, exclusive of the column for penand fees. In 1903 these are condensed to five, the receipts of the last eight groups of 1902 being included in the single column "miscellaneous." The main reason for this condensation arises from the great amount of labor required to collect the data and fully separate the receipts according to the purposes for which they alties levied. But few cities keep books accounts. — Under this gen- Bureau of the Census has gathered for 1902 and 1903 30. receipts, referred to in definition as receipts were 31. to secure reports of all such transfers for in which these all available information relating to the balances and transactions of cities connected with the property of private individuals and corporations received or held by the city or its officers in trust for any purpose, when the balances of such funds were given separately. The records of a very large proportion of cities are more or to these funds. Some less imperfect with reference carry an account of all transactions of the character here included with those for all city treasury transactions. Others never include them in any statement of treasury transactions or of cash balances on hand. Information relating to the subject was obtained and tabulated only when it was procura- 43 ble without too much labor. The movement for better direction of the ordinary fiscal ofl5cers of the city. In systems of municipal accounts, which within the last two years has led to a reform of the system in many cities has called attention to these funds and to the importance of taking steps to secure (1) their complete some, however, they are not directly subject to such direction. They are controlled by independent boards separation from the ordinary the census report are as follows: cities, and (2) fiscal transactions of a complete accounting of these moneys The rules adopted for determining what public trust funds should be included in of directors or trustees. as well as of those the city receives and expends in its elected own trust funds whosfe behalf. As movement the agents 1903 to secure a much more a result of this of the Census were able in complete exhibit of these funds and the municipal transactions with reference thereto than in the preceding year. The exhibit for 1903 is, however, a very imperfect one, although more complete than in 1902. In 1903 there were secured separate reports of these funds and accounts for onl}' 71 of the 175 cities. In 1902 such accounts were obtained from only 56. Many of the reports for that year were only partial, and when the balances in the 1902 report differ from those of 1903 the latter is more nearly correct. The difference marks the imperfections in the 1902 report. For 1902 many receipts and payments on account of these private trust accounts were tabulated under appropriate heads in Table 30. The payments and receipts were shown on the city books, but no separate statement of balances was procurable, hence the disposition of the same in the tables. by the of these funds from the side of the accountant can be seen from the fact that the aggregate payments and cash balances reported for 1903 were $13,030,360. In addition, these funds reported invested securities of $405,885. It, is estimated from the best available information that this aggregate represented but little more than one-half the total that would be shown for the 175 cities were the exhibit a The importance of having accurate complete one. accounts with these funds pn the part of cities is evidenced by the fact that in connection with them and with the trust funds of special assessments have occurred nearly all the defalcations in American cities within the The absence of complete accounts perpast few years. mits fraud and defalcation to go undetected for a long were considered city, whose of officials exercised some governmental function the municipality, such as the collection of taxes, granting of licenses, etc. Thus the funds of firemen's and policemen's relief associations collecting fire insurance taxes are included with other public trust funds, even though all officers are elected by the .members of the association, subject to the general laws of the state regulating their action. They are here included, not so much as public trust funds, as independent parts of the municipal government engaged under the. general laws of their several states in collecting and disbursing taxes. The assets cities reporting public trust funds in 1902 had at the close Of that fiscal year aggregating of this amount $2,569,074 was figures for 1903 were: Aggregate, $48,317,279; cash, $3,319,029; city securities, $11,713,368; other invest- ments, $33,284,882. The increase in total assets within the year was $2,804,087, or 6.15 per cent. In both 1902 and 1903 some of the cash included in Table 32 as belonging to these funds was included in the cash balance of the general city treasury. Proper deductions are made therefor in Tables 19 and 20 or mention is made of the fact in a footnote to Table one or both. Table Investment funds. for what the Census denominated " public trust funds by 91 of the 160 cities from which the Bureau of the Cen- in the form of cash, $10,923,050 in securities of the city from which they are reported, and $32,021,068 of other investments. The values of investments' are given as "par." The actual or market value of these The corresponding securities is somewhat greater. 32. Pvhlic trust funds. — In 1902 schedules were returned " as municipal public transactions should be tabulated. period of time. Table Public trust funds, (2) Similar funds, the majority of whose trustees was otherwise elected or appointed, were rejected from the tabulation, except in the case of public trust funds $45,513,192. The general importance (1) the majority of whose directors were appointed or mary —In 32, 33. Table 33 are presented sum- exhibits of the transactions and balances of all interest bearing securities and other productive invest- sus secured reports, while of the 175 cities xeported in In some cities there 1903, 101 returned such schedules. or two cities there in one while fund, was only 1 such ments, including real property, reported by cities, other than such securities, investments, and property held by the sinking and trust funds and municipal industries. In but few cities are the assets and transactions here were as many as 60. In some cities all cash balances and transactions are carried on the city treasury books, presented. while in others they are kept completely separate. The Bureau of the Census in Table 32 presents them as if kept entirely separate from the city treasury accounts. In most cases the funds here tabulated are under the name under which they are here The Bureau of the Census uses this name the most convenient one under which to make a com- tabulated given the as mon statistical presentation of all ductive investments of the investment of the exceptional pro- cities, especially money those involving in securities. Some of the 44 more important funds, as those shown in 1902 for Baltimore and Cincinnati, represent the assets acquired by cities in connection with appropriations and subventions The smaller invest- for the construction of railroads. ments have arisen in a varietj' of ways, none of which seems to call for any special explanation in this connection. Of the 160 cities tabulated in 1902 there were 25 with these investments, and of the 175 tabulated in 1903, 26. Of the investments reported in 1902, 3 had been closed out before the end of the year, and to the remainder 2 were added in 1903. The aggregate value of the investment balances at the close of 1902 was This consisted of 183,741 of cash, |126,856 of city securities, and $33,935,921 of other investments. The values of the investments given are those usually referred to as "par." The corresponding totals for $84,14:6,518. 1903 were: Cash, |84,319; city securities, $191,301; other investments, f34,012,304;grand total, 134,287,924. Table 34. — Sinking funds. Under this head the Bureau of the Census 'has sought to include reports of all cash, securities, and other assets held bj' cities for the ulti- mate liquidation of their outstanding debt obligations, whether such assets are in the control of independent sinking fund commissioners or of such fiscal officers as As an exhibit of the the treasurer or comptroller. transactions and assets usually included by the cities themselves for these funds it is believed that the same Attention has already been called to is fairly complete. the fact that it does not seek to give an exhibit of the form of tax levies and special assessments which are pledged for meeting specific loans. To that extent the Census exhibit is imperfect. The imperfections arise wholly from the fact that pracassets of cities in the tically none of the cities includes these levies their sinking fund assets, among and many of them have no adequate record thereof to include in their municipal A proper exhibit of such assets pledged for the liquidation of municipal loans would present the investments, $22,973,295. many cities in a more favorable done by their present balance sheets or by the Census exhibits. The aggregate of taxes and assessments actually levied and pledged for meeting municipal loans, and thus properly included as sinking fund assets, probably equals all sinking assets tabulated by the Bureau of the Census. For the 160 cities included in the Census statistics for the fiscal year 1902 the sinking fund assets reported at the close of the year aggregated $271,917,596. Of this amount, $16,110,507 consisted of cash; $232,974,246, securities of the cities to which the particular funds belong; and $22,832,843, of other securities and investThe corresponding figures for 1903 for the ments. same cities are: Aggregate assets, $290,590,299; cash, $16,768,778; city securities, $250,848,226; and other light than is figures for the 175 cities tabulated in 1903 are: Aggregate, $291,262,802; cash, $16,849,740; city securities, $251,396,061; other investments, $23,017,001. The increase in sinking fund assets for the 160 cities was $18,672,703, or 6.9 per cent. This increase should be considered in connection with the increase of public debt given in Tables 35 and 36. Of the invested assets of sinking funds the figures given above show that at the close of 1902, 91.1 per cent consisted of the securities of the cities holding them. The corresponding percentage at the close of 1903 was significance of the large The 91.6. city securities held practically when by these funds a city purchases amount lies in its own of these the fact that securities it This fact is recognized by determining the borrowfor their laws in states some municipalities. of ing power Only one line is given in Table 34 for the sinking funds of any particular city, although many cities have The Census a large number of separate sinking funds. independent sinkthese for all consolidation report is a be said to may exhibit the respect In one ing funds. not distindoes since it criticism, to be fairly subject guish between the sinking funds of the city government proper and of such independent branches as those actually reduces its debt. connected with schools, parks, etc. The limitations of space must be pleaded as an excuse for the consolidation given. In each j'^ear about one-half of the receipts of these funds consisted of general transfers from the city gov- In conernment and other independent branches. trast, the greater portion of payments, other than those on account of investments purchased, are made direct from the funds in other words, sinking funds charged with the duty of paying either interest or the principal of debts more commonly make payments directly for that purpose rather than transfer money to the general — treasury therefor. balance sheet. financial condition of The Table 35. — The Bureau of the Census, in coland compiling its statistics of debt obligations of cities, has sought to include in such compilation Debt obligations. lecting data an exhibit of all where the obligations issued in the name of the promises to pay the same from its general revenues or from the proceeds of any special fund in the care, custody, or control of its fiscal oflScers. city city The exhibit should, if complete, give the total of merchantable or transferable securities or obligations of municipalities issued by their fiscal officers in the name of the cities or of the independent branches of their government. The such securities as "bonds," "revenue loans," "tax certificates," "special assessment loans," and also all warrants or orders on the treasury in settlement of audited claims where such warrants or those known list includes all as "corporation stock," 45 orders are unpaid at the close of the fiscal year of their issue. Amount of deht obligations outstandi/ng. — The total fund acts as a practical reduction of the city debt. It is not, however, so considered in law save in a limited number of states. Of the city debt obligations held by the public the average or per capita for the 160 cities in 1902 was $50.49, and for the same cities in 1903, For the 175 cities $54.01, an increase of 7.0 per cent. the per capita debt due the public in 1903 was $53.74. Judgments outstanding may properly be included with municipal indebtedness. The amount of such judgments outstanding at the close of 1902 was as folChicago, III., $4,213,197; New Orleans, La., Denver, Colo., $17,735; Spokane, Wash., judgments, $214,126, of which $50,500 was included as warrants outstanding; Altoona, Pa., $18,613; Chester, Pa., $2,122; Galveston, Tex., $8,027; Joplin, Mo., $11,009; Williamsport, Pa., $1,777; Cedar Eapids, Iowa, $1,250. The totals for the foregoing which are not included in Tables 35 and 36 aggregate $4,458,703. The corresponding amounts in 1903 were: Chicago, 111., $5,083,735; New Orleans, La., $29, 715; Des Moines, Iowa, $17,416; Little Kock, Ark., $23,469; Spokane, Wash., $162,074; East St. Louis, 111., $76,600; Springfield, 111., $4,159; Chester, Pa., $7,809; Joplin, Mo., $11,009; total, $5,406,886. Of the judgments given $21,447; total above for Spokane in 1903, an unstated amount * the nature of claims that local improvement may -properly is in be classed as and groups for which they present A perfections in this report, contribute to this result. some of these factors. The greatest discrepancy for any one city, $1,043,602, It largely represents is found for New York in 1903. the issue of warrants for payment of debt during the year when the debt was written off, while the warrants Attention is were paid called to following year. in the A large portion of these warrants were for liquidation of bonds held by the sinking fund. In Denver, Colo., the variation results from the debt obligations of territory annexed during the year. In a number of cities the discrepancy from the difference in the fiscal years of the arises various branches. The general city government in bonds, but the receipts from the sale of the same appear in the reports of the schools or other independent departments in whose behalf they such cities issues all The bonds listed as outstanding at the year of the general government may not close of the been sold at the close of the year of the departall have which issued. Hence, the discrepancy noted. for ment Furthermore, many" city reports omit from their exhibits of bonds outstanding all those which are due and unpaid, and the following year report the payment In some, unpaid claims of one year are of such bonds. liquidated in the next under the head of warrants of preceding year. Overdrafts of the treasurer may be shown in one year and not in the next. To the extent of the presence of any of these factors, the reported increase or decrease of the debt outstanding will not agree with the aggregates of bonds issued and liquiare issued. dated. With the exception of New York and Denver, the variations due to these factors are, however, relatively small. loans. The changes in the par value of debt obligations outstanding, exclusive of judgments, during the fiscal years 1902 and 1903 are shown in Table 35 for all the cities 1902 increased their total indebtedness The in 1903 by $99,589,791. increase in the portion of the debt held by the public The in 1902 was $40,493,090, and in 1903, $80,797,960. increase in city securities held by city funds was In 1903 $21,440,835 in 1902, and in 1903, $18,791,831. the sinking, investment, and public trust funds added to their possession fewer city securities than they did in 1902, while the increase of municipal obligations in the hands of private individuals was practically twice as great in 1903 as in 1902. For a portion only of the cities do the figures of Table 36 showing increase or decrease of debt obligations outstanding correspond exactly with the difference between the amount of obligations "issued" and number of factors, the amount "paid or canceled." all arising from local methods of bookkeeping or imcities in by $61,933,925, and debt outstanding, exclusive of judgments, at the close of the fiscal year 1903 for 175 cities containing over 25,000 inhabitants, aggregated $1,425,841,585. This was an average or per capita debt of $65.91. The corresponding total in 1903 for the 160 cities tabulated in 1902 was 11,409,585,642. The per capita debt for these cities was $66.38. For the same cities in 1902 the total debt was $1,809,801,358 and the per capita debt $62.04. The total debt of the 160 cities increased $99,784,284, or 7.6 per cent. The debt increased faster than the population, producing an increase of 7.0 per cent in the per capita debt. Of the debt of the 175 cities at the close of the fiscal year 1903, $263,300,730, or 18.5 per cent, was held by the municipal sinking, investment, and public trust funds of the city issuing the same. This amount of the debt was practically extinguished and should not in equity be considered in calculations affecting the city's power to incur indebtedness. The purchase of a city's obligations by a city sinking, investment, or public trust lows: These statistics. As disclosing the difference in the debt movement in American cities in the two years, attention is called to the figures for the 160 cities tabulated in both years. The payments for the cancellation or redemption of cities were $184,079,312 in 1902 and $222,131,228 in 1903, an increase of $38,061,916, or The corresponding increase in receipts 20. 7 per cent. from new obligations issued was from $245,906,737 to $319,761,462. This was an increase of $73,865,725, or 30 per cent. The table shows the amounts credited by debt obligations in 160 4b' the city in both years for obligations belonging to the permanent funds that were redeemed or canceled by the city (tabulated as payments to city) and the amount ments for outlays from revenue as well as those from loans. The marked increase in debt was accompanied by a still greater increase in the acquisition of fixed paid by these funds for new obligations that were taken by them for investment (tabulated as receipts from city). property. These transactions with reference to debt obligations between the various branches of the city government and the permanent funds are in reality transfers, and are so shown in Tables 19 and 20. Of the receipts from new obligations issued, a portion in nearly all cities was the facts to the credit of the cities, since the sinking utilized for reducing old debt obligations. The net re- which the cities realized from debt obligations for meeting other municipal expenditures are the excess of receipts from the public over payments to the public on account of such transactions. In like manner, where cities reduce rather than increase their indebtedness the net payments for debt reduction are the excess of payments for such reduction over the corresponding receipts from new securities issued. Of the ceipts 160 cities tabulated in 1902, 64, or 40 per cent, made greater payments to the public for the cancellation or redemption of their debt than they received from the public for new debt obligations issued. The cities which increased their obligations to the public during the year number 96, or 60 per cent of the total. In 1903 the cities whose payments for debt reduction exceeded their receipts from new obligations issued numbered only 51 in a total of 175. They were, therefore, only 29.1 per cent of the total number, while those receiving more for new debts incurred than paying for old ones redeemed made up 70. 9 per cent of the aggregate. In 1902 the 160 cities tabulated received from new debt obligations sold to the public $53,288,311 more than they paid for the reduction of old obligations held by the The same year expended for outlays in adding to the value of their fixed properties fl29,955,059, or $76,666,748 more than they added to the amount of outstanding indebtedness. The net receipts from debt obligations issued aggregated, therefore, only 41 per cent of the addition to the fixed properties of the municipalities. In other words, of this addition to fixed properties -there was paid from current revenue $3 for every $2 from new debt obligapublic. cities in that tions issued. In 1903 the amounts expended for outlays by 175 cities, exclusive of payments for service transfers, aggregated $177,536,592. The excess of receipts from the public for new debt obligations issued over the payments to the public on account of old obligations canceled was for these cities $85,473,872. The latter sum is 48.1 per cent of the former. This is larger than the corresponding percentage in 1902, and yet these cities paid for additional possessions out of current revenues the amount of 192,062,720, as compared with similar additions of only 176,666,748 in 1902. The cities thus materially increased their pay- The foregoing comparison does not fully set forth funds and other permanent funds each year purchase some city securities from the public, in addition to As a those purchased, as above stated, from the city. result, the debt obligations held by the public increased 1902 by only $40,493,090, while the excess of the from the public, over payments to the public were $53,288,311; and in 1903 the debt obligations held by the public increased only $82,034,139, as compared in receipts with an increase in net receipts from the public of Taking these $85,473,872. facts into consideration, it found that the outlays met directly or indirectly from the proceeds of revenue were, in 1902, $89,461,969, and Some of the difference shown by in 1903, $95,602,453. the comparison first made vanishes when consideration is taken of the purchases of city securities by the peris manent funds. Table 36. Classification of public debt hy The character of public municipal character of loans. — loans arid other writ- ten instruments evidencing public indebtedness, and the circumstances under which they are made, differ so widely that any exhibit of the total without classifica- must be subject to many just criticisms and objecSuch an exhibit would not in all respects be comparable as between the several cities. To obviate this and to make the statistics of debt for the different cities as comparable as possible, the Bureau of the Census has tion tions. sought to secure the separation of outstanding obligations into six classes designated as follows: "General bonds," "temporary loans," "revenue loans," "local improvement loans," " public service loans," and "outstanding warrants." General londs. Under "general bonds" the Bureau of the Census instructed its agents to report all long term loans, however designated in law, not specifically assigned by the instructions to the other classes of public debt obligations. Many difiSculties were met with in carrying out this instruction, and the separation — intended has not in all cases been fully made. The proportion of public debt included under this designation is greater than it should have been, and the other classes of debt securities, as shown, are correspondingly smaller. One reason group for this is the fact that many long term debt obligations under the designation "bonds," whether their amortization is to be made from the proceeds of general taxation or from cities all those of special assessments. For such cities the Census agents undoubtedly did not always go back of the designation of the local officials and separate the "bonds" of the city into the two radically different classes ag 47 was intended by the Census instructions. In like manner, some cities designate as "bonds" loans to be met from the proceeds of the current tax levy already made. In such cities the Census group of "general bonds" has been improperly increased at the expense of the two classes of tax loans designated as "temporary loans" and " revenue loans." It is hoped that with an appreciation on the part of local officials, as well as Census agents, of the importance of the classification, tax levies and special assessments correspond to sinking fund assets for other loans of the municipality. Few cities, however, show this fact on the balance sheets or have any trustworthy data relating to the collectible special assessments that should be included among their assets. For cities that properly classify their debt exhibit and fully separate the tax loans and special assessment loans from all other loans the assets above referred to should approximate the future reports of the statistics of cities containing 25,000 inhabitants may give a classification of municipal amount of such loans. The net debt is the total less sinking fund assets and these special tax and special assessment assets. indebtedness that will be more nearly correct. — cial assets of Temporal^ loans and revenue loans. Under "temporary loans" and "revenue loans" the Bureau of the Census sought to tabulate exhibits of all short term loans for meeting current municipal expenditures and It is at this point that the Census exhibit of debts outstanding is undoubtedly open to criticism. Cities for which the Census agents failed to secure the proper revenue already provided for but not yet collected. Such loans are made with the expectation, and in most cases with the distinct legal pledge, that their amortization will be met from the current tax levy. The character of these loans is such that on a complete balance sheet at the close of the year outstanding loans of the two classes here mentioned would always be balanced by credits in the form of "collectible taxes" levied but not paid. The distinction between the "temporary loans" and "revenue loang" under the instructions to the Census agents is as follows: Under "temporary loans" were to be reported all "notes," so called "tax certificates;" "tax warrants," and other "short term loans" whose amortization is provided for from the proceeds of a tax levy made and also collectible within the fiscal year The designation "revenue of the issue of such loans. loans" is to include all corresponding municipal obligations whose liquidation is to be met from a tax levy made in the fiscal year of the issue of such loans but not due or collectible until the year next succeeding. Local improvememt loans and pvhlic service loans. Under these two heads the agents of the Census were bonds are given an appearance of having fewer tax and special assessment assets than they are entitled to. In like manner the net debt, i. e., the total or gross debt less ordinary sinking fund assets and the special sinking fund assets in the form of uncollected tax levies and special assessments, is made to appear too large. In general it may be said that the foregoing remarks apply to the great majority of cities for which Table 36 shows but relatively small amounts of special assessment loans outstanding. It also applies to such cities as levy taxes in one year and collect them in the next, and in this table are given but relatively few temporary or revenue loans. In this connection mention should be made of the fact that in most states tax loans and special assessment loans are not considered as belonging to that part of the public debt that is taken into consideration when determining whether the city has reached its borrowing however designated in law, whose ultimate payment was to be met from the proceeds of special assessments levied upon property specially benefited by the expenditures for meeting which these loans were issued. Such loans were to be classified under the first of these two beads if the expenditures referred to were in the nature of outlays for special improvements, and under the second if the expenditures were incurred in the performance of some stated but little value can be placed in anticipation of — instructed to report all loans, municipal service benefiting the property assessed, such as that of sprinkling or cleaning streets, making sewer connection, or some other special service. Both of these classes of special assessments loans should be shown on the balance sheet at the close of the year balanced by the special assessment authorized for their amortization. Such assessments bear the same relation to these loans that tax levies bear to the loans referred to in the section preceding, and in both cases the spe- separation of tax and special assessment loans from by charter provisions limiting its debt to a certain percentage of its assessed valuation. The courts have quite generally decided that such loans are outside the charter limitations. capacity, as defined For reasons sions easily deducible drawn from the from the facts above upon any conclu- table relating to the relative from 1902 to hoped, however, that the table maj' call attention to the importance of separating the tax and special assessment loans from other loans, and thus open the way for future improvement in the census increase in the several classes of loans 1903. It is and other classifications of debt obligations. Outstanding warrants. Special mention is made of the character of one portion of outstanding warrants shown for some cities. New York and some other cities issue on the last business day of the fiscal year warrants for interest payments and debt obligations due the first day of the following j^ear. Such warrants are not, as a rule, paid until the first day of the succeeding year. The exhibit is substantially correct, but none the less wrongfully gives the impression that such cities do not liquidate their expense warrants or vouchers as soon as — 48 presented. There was found no means in the time at the disposal of the Census officials of ascertaining exactly whether the outstanding warrants represented the issuing of waiTamts the last day of the year to be liqui- dated the first day of the following year, or indicated the failure to pay all warrants promptly on presentation. Debt obligations, classified hy hranch of government issuing. A glance at Table 36 in connection with Table 19 shows that many cities have independent park, school, — and other boards, so far as relates to the custody or management of current funds, that do not give such boards the power to borrow money on long-term loans. Of the total debt outstanding at the close of 1902, and also of 1903, only 4.5 per cent was reported as issued by independent brandies, which, under the Census defini- tion, are treated as parts of the municipality. Table 37. — of rmmitipal possessions. The possessions of two radically different types, known as fixed and cwrrent. The fixed or capital possessions include all properties obtained through payments for outlays and all securities on other properties held for Classes cities are of investment purposes. The current possessions include cash on hand and all other properties provided or held ior meeting current expenses. Fixed possessions are of three distinct types or classes: (1) The first class includes those salable properties which are likewise productive or remunerative, such as the plant and equipment of municipal industries, or the investments of sinking, public trust, and investment Such properties yield a revenue while funds. session of the city, and their sale. money can be Hence they are designated salable and productive possessions. class in pos- realized from in the table as (2) The second includes public buildings and grounds, public parks, and similar properties which are not obtained or held like the properties last referred to, for securing a revenue, but which like them may be sold. They are here designated as salable but unproductive possessions. (3) The third class includes sewers, streets, pavements, curbing, sidewalks, and similar improvements, which are not productive in the sense of yielding a revenue, and are not salable under ordinary conditions, but which should nevertheless be included in the fixed possessions of the city, since they are permanent improvements representing outlays of money and possessing public utility These properties may be designated as unsalable and unproductive public works. The current possessions are of two distinct types: (1) The first includes cash and other properties available for meeting any expense or outlay of the city. (2) The second includes cash and other available possessions ordinarily composed of certain designated revenues that are pledged for meeting specified loans. The principal current possessions besides cash are taxes and special assessments and other sources of . revenue levied or otherwise charged upon the books of The second class of current possessipns defined above includes such portion of these revenue possessions as have been pledged or otherwise used as the basis for securing loans. the city. Very few American cities give in their financial all these five classes reports fairly correct exhibits of of possessions. The majority give no account of their unsalable and unproductive public works, and present statements of current possessions other than cash on such widely differing bases that they can not be used with any profit for comparative statistical purposes. No attempt has, therefore, been made to secure statisthese classes of possessions, and thus none are presented in this report. For like reason no statistics are presented of liabilities other than those included as debt obligations in Tables 35 and 36, and those involving trust obligations shown in Tables 31, 32, 33, and 34. In Table 37 are presented the data secured with reference to the principal salable possessions of the cities as reported to the Census agents in 1902 and 1903. Those in charge of the work wish to emphasize the tics of figures for individual cities must, majority of cases, be taken with a liberal fact that these in the great allowance for possible and probable error. In comparing these possessions with the debts outstanding as given and 36, consideration should be given to the fact that none of the tables segregates the indebtedness that has been incurred for unsalable and unproducin Tables 35 works, and that none of them shows how has in the past been expended for such possessions. It is hoped that the cities throughout the country may see the importance and value of carefully prepared statements of the original cost of their salable and unsalable possessions or estimates of the cost of reproducing the same. tive public much Table 38. — Assessed valuation of property The valuation given Table 38 is the reported valuation of property which is subject to taxation for city purposes. In some states, notably in Pennsylvania, this varies somewhat from the valuation on which taxes for state purposes are levied. The reported basis of assessment in practice is the per cent of estimated true value of property which the city officials state that the assessed valuation constitutes. A slight study of the figures and a comparison of those for the two years 1902 and 1903 will demonstrate how untrustworthy the percentages for the great majority of cities are as in dices of the true value of property. The figures of the table should not be used as a basis of estimates or statements concerning the true value of propin erty. They are valuable only as exhibits relating to municipal taxation. Tables 39 to 44, inclusive. — Per cafita payments and receipts. ^Tables 39 to 44, inclusive, summarize certain of the data given in Tables 21 to 35, inclusive, and present per capita averages based 49 upon the population on June 1, 1902 and 1903, respectively, as estimated by the Bureau of the Census. The payments and receipts given in these tables include the payments and receipts in correction of error. The aggregates of erroneous payments and receipts for which refunds were received and paid are given, as may be due to actual errors in the Census reports of payments and receipts. The arrangement of the vari- already pointed out in Table 30. These refunds can not be separated from corporate payments and receipts, that in all municipalities expenditures and the burden except in the case of the aggregates shown in Tables 39 and 40. The aggregate corporate payments and figures being, in almost all cases, greater in the large receipts, less these refunds, are given in objects of Table 20. The most important feature of these per capita tables for both 1902 and 1903 consists in the great differences in the amounts of the aggregate payments and receipts, and of the several classes thereof, shown by different cities; many cases are found in which, of two cities, with approximately the same population, one expends two or three times as much as the other for a given class of payments or for the aggregate of all payments. Equally as great variations are found in the per capita payments for the several objects and for all objects, and in the per capita receipts from the several sources of revenue and from all sources. ous tables is designed to bring all such possible errors to the front, with the object of securing data for their elimination from future reports. Another, fact disclosed by these per capita tables is of taxation increase faster than population, the per capita cities size. For most of the payments and sources of receipts given in than in those of smaller Tables 39 to 44 the per capita figures for the several groups of cities form a more or less regular series from the cities containing less than 50,000 inhabitants up to the five largest cities mentioned. The exceptions to this comments rule will be specially considered in the brief on the several The tables. relatively large cities of payments and receipts in the more strikGroup I are highest rank in population are even inglj revealed if the data for the cities of subdivided into two groups, the first including New York, Chicago, Philadelphia, St. Louis, and Boston, and the second the other nine cities of the group mentioned. In a general way the causes of these great variations have been pointed out on page 21 of this bulletin. No special investigation has been made for any particular city, but the data presented in the tables have been arranged with a view to exhibiting fully all these differences, and thus bringing them to the attention of all students of American municipal finance. The subject will be found well worthy of their careful con- For the sideration. Analysis of per capita corporate payments. Corpopayments are classified in Table 39 according to the principal objects for which made. The per capita corporate payments for the several groups of cities are as In a few cases a small part of the variation disclosed by the tables will no doubt be found to have arisen from imperfections in the estimates of population upon which the per capita calculations were based. In others- thej^ five cities named the aggregate corporate payments and receipts, as well as those for nearly all the principal objects of payments and sources of receipts, are more than twice as great as those for all of the cities containing between 25,000 and 50,000 inhabitants each. This subdivision of Group I is employed in the analysis of per capita corporate payments and receipts given below. — rate follows: 50 The and 1903 show marked variations expenses for the cities of Denver, Colo., Dallas, Tex., and Dayton, Akron, and Springfield, Ohio. The first two mentioned show an increase, due mainly to an extension of the city's territory, and also, in the case of Denver, to a combination of the city and county governments; in the case of the three Ohio cities there is a marked decrease, the payments for 1903 being for a period less than twelve months, owing to changes in the fiscal years of the in the tables for 1902 payments for all cities. The greatest differences in the corporate payments for the two years are those shown for outlays. For the 160 cities the per capita payments for outlays An increased from $6.13 to $8.13, or 82.5 percent. increase is shown for each of the groups, the largest actual increase being for that comprising the 5 largest cities. The net per ness showed An increase the first payments for reducing indebtedchange for the 160 cities as a whole. capita little is shown for each of the subdivisions of group of cities, and decreases for each of the other groups. — Analysis of per capita corporate receipts. Tables 40 and 41 present for each city a classified summary of corporate receipts, agreeing in its essential features with the summary presented in Table iv, on page 29 of the introductory text. The per capita corporate receipts for the several groups of cities are as follows: . . . . . 51 TBAES COVERED BY THE INVESTIGATION. the financial statistics presented in Tables 19 to 44 The general principles followed in determining the year covered bj' this investigation have already been explained (see page 19). The same principles were followed in selecting the administrative j'-ears for fiscal which statistics are The date given in Tables 1 to 18. fiscal years covered by of the close of the is given for each of the branches or departments of the several cities in Table 19. The date of the close of the administrative years covered by Tables 1 to 18 is given in the following statement:^ 'The close of years for liquor licenses was not reported, hence they are not included in this statement. City num- CITY OR MUNICIPALITY. Dates of ending of years covered by investigation. ber. New York, X. Y. Chicago, 111 Philadelphia, Pa St. Louis, Mo Boston, Mass . Baltimore, Md Cleveland, Ohio. Buffalo, N. Y.... . . San Francisco, Cal Pittsburg, Pa Cincinnati, Ohio 11 V2 i . , . ililwaukee. Wis.. Schools, July 31, 1902 and 1903; libraries and street railways, June 30, 1903 and 1904; all other departments, December 31, 1902 and 1903. Schools, June 30, 1902 and 1903; all other departments, December 31, 1902 and 1903. December 31, 1902 and 1903. Schools, June 30, 1903 and 1904; libraries, April 30, 1903 and 1904; divorces, December 31, 1902 and 1903; streets and parlis, April 13, 1903, and April 11, 1904; all other departments, March 31, 1903 and 1904. Police department, November 30, 1902 and 1903; schools, June 30, 1902 and 1903; marriages and divorces, December 31, 1902 and 1903; street railways, September 30, 1902 and 1903; all other departments, January 31, 1903 and 1904. December 31, 1902 and 1903. Schools, August 31, 1902 and 1903; all other departments, December 31, 1902 and 1903. Police department, libraries, marriages, and divorces, December 31, 1902 and 1903; all other departments, June 30, 1903 and 1904. Marriages and divorces, December 31, 1902 and 1903; all other departments, June 30, 1903 and 1904. Fire department, marriages and divorces, December 31, 1902 and 1903; schools, June 1, 1903, and June 6, 1904; all other departments, January 31, 1903 and 1904. Schools, August 31, 1902 and 1903; libraries and divorces, June 30, 1902 and 1903; all other departments, December 31, 1902 and 1903. Police department, March 31, 1903 and 1904; schools, June 30, 1903 and 1904; libraries, August 31, 1902 and 1903; all other departments, December IS Detroit, Mich. Libraries, marriages, divorces, and New La Orleans, and Washington, D. C Newark, N. . J Jersey City, N. J... Ky. Louisville, Minneapolis, Minn Indianapolis, Ind Providence, R. I Kansas Mo City, Paul, Minn... Rochester, N. Y St. . Denver, Colo Toledo, Ohio Allegheny, Pa... Columbus. Ohio Worcester, Mass Los Angeles, Cal . . . New Haven, Conn Syracuse, N. Y Mass Memphis, Tenn Omaha, Nebr Fall River, Paterson, St. N.J Joseph, Mo. Scranton, Pa . Lowell, Mass - Atlanta, Ga Y Wash... Hartford, Conn. . . Tenn . Wilmington, Del 52 Camden, N. 1903; December building permits, August 31, 31, 1902 1902 and and 1903; all 1903; all other denartmente, June other departments, December 30, 1903 31, 1902 1903. 30, 1902 and 1903. Schools, June 30, 1902 and 1903; all other departments, December 31, 1902 and 1903. Schools July 31, 1902 and 1903; libraries, June 30, 1902 and 1903; all other departments, December 31, 1902 and 1903. Schools, June 27, 1902 and 1903; all other departments, December 31, 1902 and 1903. Schools June 30, 1902 and 1903; public works, June 30, 1903; all other departments, December 31, 1902 and 1903. Schools, June 30, 1902 and 1903; all other departments, December 31, 1902 and 1903. Schools and charities, February 28, 1903, and February 29, 1904; libraries, February 1, 1903 and 1904; marriages and divorces, December 31, 1902 and 1903; all other departments, March 20, 1903 and 1904. Police department and charities, April 15, 1903 and 1904; schools, June 30, 1903 and 1904; libraries, April 30, 1903 and 1904; marriages and divorces, December 31, 1902 and 1903; all other departments, April 20, 1903, and April 18, 1904. Police department, February 1, 1903 and 1904; schools, June 30, 1903 and 1904; charities, April 6, 1903, and April 4, 1904; all other departments, December 31, 1902 and 1903. Police department. May 31, 1903 and 1904; schools, June 30, 1902 and 1903; all other departments, December 31, 1902 1903. June June 30, 1902 24, 1903 30, 1902 and and and 1904; all other departments, December 31, 1902 and 1903. 1903; marriages and divorces, December 31, 1902 and 1903; all other departments, Novem- 1903. and divorces, December 31, 1903; libraries, August 31, 1903, and March 31, 1904; marriages, divorces, and charities, December 31, 1902 and 1903; all other departments, April 30, 1903 and 1904. Schools and libraries, August 31, 1902 and 1903; public works, marriages, building permits, and charities, December 31 1902 and 1903; divorces, June 30, 1902 and 1903; all other departments, February 28, 1903, and December 31, 1903. Schools, June 30, 1902 and 1903; all other departments, December 31, 1902 and 1903. Schools June 14 1903 and 1904; libraries, June 1, 1903 and 1904; public works, March 1, 1903 and 1904; marriages, 1, 1903 and 1904; street railways, June 30, divorces, and building permits, December 31, 1902 and 1903; parks. 1903 and'l904; all other departments, March 31, 1903 and 1904. and 1903. Schools. July 31, 1902 and 1903; all other departments, December 31, 1902 Schools! February 23, 1903 and 1904; public works, April 7, 1903 and 1904; streets and parks, April 6, 1903, and April 4, 1904; all other departments, December 31, 1902 and 1903. Schools, June 30, 1902 and 1903; all other departments, December 31, 1902 and 1903 ,, ^ ,,„„,,., libraries, February 28, Police department and schools, June 30, 1903 and 1904; iire department. May 15, 1903 and 1904; other departments, December 31, 1902 1903, and February 29, 1904; streets and parks, January 31, 1903 and 1904; all Schools September 1, 1902 and May Richmond, Va. Reading, Pa Nashville, and Schools, June 10, 1902 and 1903; all other departments, December 31, 1902 and 1903. Schools, August 31, 1902 and 1903; public works, September 30, 1902 and 1903; marriages 1902 and 1903; all other departments, October 31, 1902 and 1903. Dayton, Ohio Seattle, 30, 1902 departments, February 28, 1903, and February 29, 1904. Schools August 31, 1902 and 1903; divorces, June 30, 1902 and 1903; all other departments, December 31, 1902 and 1903. Marriages and divorces, December 31, 1902 and 1903; all other departments, November 30, 1902 and 1903. Schools, June 30, 1902 and 1903; marriages and divorces, December 31, 1902 and 1903; all other departments, November ber Grand Rapids, Mich. 45 1903. 31, 1902 and 1903; all other departments, June 30, 1903 and 1904. Schools, June 30, 1902 and 1903; all other departments, December 31, 1902 and 1903. Police and fire departments, marriages, and divorces, December 31, 1902 and 1903; all other departments, November 30, 1902 and 1903. Schools, June 30, 1903 and 1904; public works, marriages, and divorces, December 31, 1902 and 1903; parks, November 30, 1902 and 1903; all other departments, August 31, 1902 and 1903. Schools, June 30, 1902 and 1903; all other departments, December 31, 1902 and 1903. Schools and libraries, June 30, 1902 and 1903; all other departments, December 31, 1902 and 1903. Schools, June 27, 1902, and June 26, 1903; streets and parks, September 30, 1902 and 1903; all other departments, December 31, 1902 and 1903. Schools and libraries, June 30, 1903 and 1904; marriages and divorces, December 31, 1902 and 1903; all other departments, April 20, 1903, and April 18, 1904. Schools, June 30, 1902 and 1903; all other departments, December 31, 1902 and 1903. Schools, June 30, 1902 and 1903; libraries. May 31, 1903 and 1904; all other departments, December 31, 1902 and 1903. Schools, June 30, 1903; all other departments, December 31, 1902 and 1903. Schools, August 31, 1902 and 1903; all other departments, December 31, 1902 and 1903. Schools and school library, June 1, 1903 and 1904; marriages and divorces, December 31, 1902 and 1903; all other and Cambridge, and street railways, Marriages and divorces, December Schools, Schools, Portland, Oreg "' Albany, N. June Schools, . 31, 1902 and 190"!. J Bridgeport, Conn. Trenton, N. J. Troy, N. Y.... • Schools, June 30, 1903 and 1904; public works and streets and parks, January 29, 1904; libraries, June 1, 1903 School™June and 1903; all other departments, March 31, 1903 and 1904. „„ public works, January 31, 1903 and 1903 1904; 30 Schools June 24 1903, and June and 1904; 31, 1903 and 1904; all 31, 1902 ,. , ,„„^ ^ v o, ,nno 1904; marriages and divorces, December 31, 1902 and 1903; allotherdepartments, February 28, 1903, and February 29, 1904. »,„,,„„„ ^ all other departments, December 31, 1902 and Schools, June 30 (except Lansingburg district, July 31), 1902 and 1903; ^ and . ' 1903. Lynn, Mass Oakland, Cal ofvorces^^December New Schools, Bedford, Mass. other departments, marriages and divorces, December June 1904. 31, 1902 and 1903; all other departments, June 30, 1903 and December 31, 1902 and 1903. 27, 1902, and June 26, 1903; all other departments, 52 Dates of ending o£ years covered by investigati( CITY OR MUNICIPALITY. Somerville, Mass Lawrence, Mass Mass December 31, 1902 and 1903. June 30, 1902 and 1903; all other departments, December 31, 1902 and 1903. „,,„„„ .,,„„„ June 30, 1902 and 1903; libraries. May 1, 1903 and 1904; marriages and divorces, December 31, 1902 and 1903; all other departments, December 10, 1902 and 1903. .:,,„„, ^ ^ ^ „ ,„„„ „ Fire department, libraries, marriages, and divorces, December 31, 1902 and 1903; schools, June 2, 1903 and 1904; all other departments, March 31, 1903 and 1904. Schools, June 30, 1902 and 1903; all other departments, December 31, 1902 and 1903. Schools, June 30, 1903 and 1904; all other departments, April 30, 1903 and 1904. v, „, ,„„ Schools, June 30, 1903 and 1904; libraries and parks. May 31, 1903 and 1904; all other departments, December 31, 1902 and 1903. ,„,.,_. ^ ^ Police and fire departments, March 31, 1903 and 1904; schools, July 31, 1902 and 1903; libraries, marriages, and divorces, December 31, 1902 and 1903; all other departments, August 31, 1902 and 1903. Schools, June 30, 1902 and 1903; all other departments, December 31, 1902 and 1903. . ^ ,, Schools, July 31, 1902 and 1903; libraries, June 30, 1902 and 1903; marriages, divorces, and streets and parks, December 31, 1902 and 1903; charities, March 1, 1903 and 1904; all other departments, March 31, 1903 and 1904. all other and 1903; depart1902 December 31, Schools and libraries, June 30, 1903 and 1904; marriages and divorces, Schools, Schools, Springfleld, , Des Moines, Iowa . . Savannah, Ga Hoboken, N. J Peoria, 111 • Evansville, Ind H ... Manchester, N. Utica, N. Kansas Y Kans. City, . , Norfolk, Va Harrisburg, Pa mBTits iM&rch 31 1903 &ncL 1904 Schools,' August 31, 1902 and 1903; marriages and divorces, December 31, 1902 and 1903; all other departments. May 31, 1903 and 1904. Schools, Julv 31, 1902 and 1903; all other departments, December 31, 1902 and 1903. Schools, June 30, 1902 and 1903; libraries. May 31, 1903 and 1904; all other departments, December 31, 1902 and 1903. December 31, 1902 and 1903. Police and fire departments, marriages, and divorces, December 31, 1902 and 1903; all other departments, June 30, 1903 and 19(11. Schools, June 26, 1903 and 1904; libraries, May 31, 1903 and 1904; public works, marriages, and divorces, December 31, 1902 and 1903; all other departments, March 31, 1903 and 1904. Schools, June 30, 1902 and 1903; all other departments, December 31, 1902 and 1903. Police department and streets and parks, April 6, 1903 and 1904; schools, June 3, 1903 and 1904; all other departments, December 31, 1902 and 1903. Marriages and divorces, December 31, 1902 and 1903; all other departments, June 30, 1903 and 1904. Schools, June 1, 1903 and 1904; marriages, December 31, 1902 and 1903; all other departments, April 6, 1903, and April Yonkers, N. Y Schools, August San Antonio, Tex Minn Duluth, Salt Lake City, Utah Waterbury, Conn Elizabeth, N. J Erie, Pa Charleston, S. C Wilkesbarre, Pa 4, 1904. Houston, Tex Schenectady, N.Y... 31, 1902 and 1903; libraries and street railways, June 30, 1903 and 1904; public works, November 30, 1902 1903; marriages and divorces, December 31, 1902 and 1903; charities, April 30, 1903 and 1904; all other departments, February 28, 1903, and February 29, 1904. Schools, June 30, 1902 and 1903; all other departments, December 31, 1902 and 1903. Schools, August 31, 1902 and 1908; all other departments, December 31, 1902 and 1903, Police department, November 30, 1902 and 1903; schools, June 20, 1902 and 1903; all other departments, December 31, Youngstown, Ohio 1902 and 1903. Schools, August and Portland, Me .. 31, 1902 and 1903; libraries, March 17, 1903, and April 30, 1904; public works, March 31, 1903, and December 31, 1903; streets and parks, February 28, 1903, and December 31, 1903; all other departments, December and 1903. Schools, June 30, 1902 and 1903; libraries. May 1, 1903 and 1904; public works, marriages, and divorces, December 31, 1902 and 1903; all other departments, November 30, 1902 and 1903. Schools, July 31, 1902 and 1903; all other departments, December 31, 1902 and 1903. Schools, August 31, 1902 and 1903; marriages and divorces, December 31, 1902 and 1903; charities, March 20, 1903, and December 31, 1903; all other departments, March 16, 1903, and December 31, 1903. Public works, marriages, divorces, and streets and parks, December 31, 1902 and 1903; all other departments, June 30, 1903 and 1904. Schools, June 30, 1902 and 1903; all other departments, December 31, 1902 and 1903. Schools, June 30, 1902 and 1903; all other departments, December 31, 1902 and 1903. Schools, June 1, 1903 and 1904; marriages and divorces, December 31, 1902 and 1903; all other departments, February 28, 1903, and February 29, 1904. Schools, June 30, 1903 and 1904; marriages, divorces, and street railways, December 31, 1902 and 1903; all other departments, April 30, 1903 and 1904. Schools, June 30, 1903 and 1904; libraries. May 31, 1908 and 1904; marriages and divorces, December 31, 1902 and 1903; all other departments, March 31, 1903 and 1904. Police department, marriages, and divorces, December 31, 1902 and 1903; schools, June 30, 1902 and 1903; all other departments, November 30, 1902 and 1903. Schools, June 30, 1902 and 1903; marriages and divorces, December 31, 1902 and 1903; all other departments, September 30, 1902 and 1903. Police department. May 1, 1903 and 1904; schools and libraries, June 30, 1902 and 1903; all other departments, December 31, 1902 and 1903. Schools, June 30, 1902 and 1903; all other departments, December 31, 1902 and 1903. Police department and schools, June 30, 1902 and 1903; all other departments, December 31, 1902 and 1903. Schools, June 4, 1903 and 1904; marriages and divorces, December 31, 1902 and 1903; all other departments. Anril 6 1903 and April 4, 1904. Police department, December 1, 1902 and 1903; schools, June 15, 1902 and 1903; public works and charities November 30, 1902 and 1903; all other departments, December 31, 1902 and 1903. Schools, July 31, 1903 and 1904; libraries, August 31, 1903, and July 31, 1904; streets and parks, June 30, 1903 and 1904; charities, March 31, 1903 and 1904; all other departments, December 31, 1902 and 1903. Schools, August 31, 1902 and 1903; marriages, divorces, and charities, December 31, 1902 and 1903; all other denartments, March 15, 1903 and 1904. Schools and libraries, July 31, 1902 and 1903; all other departments, December 31, 1902 and 1903. Schools, July 31, 1902 and 1903; libraries, March 31, 1903 and 1904; all other departments, December 31 1902 and 1903 Fire department, April 16, 1903, and December 81, 1903; schools, August 31, 1902 and 1903; libraries, April 30, 1903 and 1904; public works, March 31, 1903, and December 31, 1903; divorces, June 30, 1903 and 1904; streets and parks, March 2, 1903, and December 31, 1903; all other departments, December 31, 1902 and 1903. Schools, June 4, 1903 and 1904; streets and parks, April 1, 1903 and 1904; all other departments, December 31, 1902 and Schools, June 30, 1902 and 1903; public works, November 30, 1902 and 1903; all other departments, December 31 1902 "^ and 1908. ^^^ """^ ^^°'^' "larriages and divorces, December 31, 1902 and 1903; all other departments, March 31, ^'ftSS^^' •?i^l?''' ItUo SiIICl l9U4. Schools and libraries, July 31, 1902 and 1903; all other departments, December 81 1902 and 1903 ^1^22'*' '^JIS.P' -^^"^ """^ ^^^' niarriages and divorces, December 31, 1902 and 1903; all other departments April 7, '^ r 1903 and 1904. Schools, June 5, 1903 and June 7, 1904; marriages and divorces, December 31, 1902 and 1903; all other departments, ^ April 6, 1903, ana April 4, 1904. """^ divorces, December 31, 1902 and 1903; all other departments, 31, 1902 Holyoke, Mass Fort Wayne, Ind Akron, Ohio Saginaw, Mich Tacoma, Wash Covington, Ky Lancaster, Pa Dallas, Tex Lincoln, Nebr Brockton, Mass Pawtucket, R. I Birmingham, Ala Little Rock, Ark Spokane, Wash Altoona, Pa Augusta, Ga Binghamton, N.Y... Mobile, Ala South Bend, Ind Wheeling, W. Va. Springfleld, Ohio Johnstown, Pa Haverhill, Mass .'. . ' Topeka, Kans Terre Haute, Ind Allentown, Pa ' t , McKeesport, Pa Dubuque, Iowa ^''^^mi'^'fs^wi^tnaFl^i.lfw'm^^^ Butte, Mont ^^''^^"^ ^"^ ^^'''*' ""^rriages and divorces, December 31, ^^'oOSa'nd'llol' Davenport, Iowa ^mente"Dlcem*bCT"ri^902\nd'lM''^ Quincy,Ill Salem, Mass 30? ll)2 aSd York, Pa Wis 1902 and 29, 1904; schools, 1903; all other June 19, 1903 and departments, April 1904; all 30, other depart- 1903 ^""^ '*'^°'''=«^' ^'3!'l903,ind Vke^b^il^z!"'"'^^^ Schools,'june 30, 1902 and 1903; all other departments, ''=aWhe'r"de%lVm'^nS: Superior, February '""•''"•fes. May 1903 and 1904; all other departments, April 30, 1903 and 1904. i^SS^lf 't,'??! Ia ^^no'^'^li^^Dni marriages and31, divorces, December 31, 1902 and 1903; all other departments; November Elmira, N.Y' Maiden, Mass Bayonne, N.J ^' ^'"^''''"^ Aprit^sJ:'^?^^"^' '^' December December ""'' ^^^ 31, 1902 and 1903; all other departments, February 1902 and 1903. '"''"*''^«' ^°<> '^*™«=«=- !>«=«-''31, schools and libraries, June ^DirwLfmrvtriJ^^nd'fq^S'^'^f'^'.,^'''!^^ parks, January 31, 1903 and 1904; all other departments, f^ 1903;December 31, 1902 and 1903 ^' ^^^ ^"^ ^^'- '''"^'^ ^""^ ^"^'' ^P"' » ^^^ ^""^ ^^"-^^ °' 1902 and 31? WoT''' 30, 1902 "^^^"^ and '' '^ ^-^ 1^^- 1903; streets and departments, December ... .. . . . 53 City num- CITY OR MUNICIPALITY. Dates of ending of years covered by investigation. ber. 122 123 Newton, 124 Springfield, 111.... Chester, Pa East St. Louis, Schools, June SO, 1902 and 1903; all other departments, December 31, 1902 and 1903. Fire department, December 31, 1902 and 1903; schools, July 12, 1903 and 1904; libraries, 111. departments, February 125 126 127 128 129 130 131 132 Chelsea, Mass Fitchburg, Mass . Knoxville,Tenn.. KocWor<J,Ill Sioux City, Iowa Montgomery, Ala Taunton, Mass . Newcastle, Pa 1903 184 135 N.J Passaic, 28, 1903, and February May 31, 1903 and 1904; all other 29, 1904. Schools, August 31, 1902 and 1903; all other departments, February 28, 1903, and February 29, 1904. Schools, June 4, 1903 and 1904; all other departments, April 1, 1903 and 1904. Schools, June 30, 1902 and 1903; all other departments, December 31, 1902 and 1903. Marriages and divorces, December 31, 1902 and 1903; all other departments, November 30, 1902 and 1903. Schools, June 30, 1903 and 1904; charities, November 30, 1902 and 1903; all other departments, January 22, 1903 and 1904. Schools, June 30, 1902 and 1903; libraries. May 31, 1903 and 1904; all other departments, December 31, 1902 and 1903. Schools, June 5, 1903, and June 3, 1904; libraries, marriages, and divorces, December 31, 1902 and 1903; all other departments, March 31, 1903 and 1904. September 30, 1902 and 1903. Schools, August 31, 1902 and 1903; marriages and divorces, December 31, 1902 and 1903; all other departments, November 30, 1902 and 1903. Schools, Junel, 1903 and 1904; marriages and divorces, December 31, 1902 and 1903; all other departments, April 1, and 1904. June 30, June 30, and and 1904; all other departments, December 31, 1902 and 1903. 1904; public works, September 1, 1903 and 1904; streets and parks, August 31, 1903 and 1904; 31, 1903 and 1904; charities, January 14, 1903, and January 13, 1904; all other departments, December 31, 1902 and 1903. Fire department, February 28, 1903, and December 31, 1903; schools, August 31, 1902 and 1903; public works, March 16, 1903, and February 29, 1904; marriages, December 31, 1902 and 1903; divorces and charities, February 28, 1903, and February 29, 1904; all other departments, March 16, 1903, and December 31, 1903. Schools, June 30, 1902 and 1903; all other departments, December 31, 1902 and 1903. Police department, marriages, divorces, and building permits, December 31, 1902 and 1903; schools, August 31, 1902 and 1903; all other departments, February 28, 1903, and February 29, 1904. Police department, November 30, 1902 and 1903; schools, July 31, 1902 and 1903; libraries, January 12, 1903 and 1904; all other departments, December 31, 1902 and 1903. Schools and libraries, June 30, 1904; marriages and divorces, December 31, 1903; all other departments, March 31, 1904. Schools, June 30, 1903 and 1904; libraries. 31, 1903 and 1904; marriages and divorces, December 31, 1902 and 1903; streets and parks, March 4, 1903 and 1904; all other departments, April 20, 1903 and 1904. Fire department, marriages, and divorces, December 31, 1902 and 1903; schools, June 12, 1902, and 29, 1903; all other departments, July 31. 1902 and 1903. Libraries, April 30, 1903 and 1904; marriages and divorces, December 31, 1902 and 1903; all other departments, June 30, 1903 and 1904. Schools, June 30, 1903 and 1904; libraries, 31, 1903 and 1904; marriages and divorces, December 31, 1902 and 1903; all other departments, April 30, 1903 and 1904. Schools and charities, June 30, 1902 and 1903; marriages, divorces, and building permits, December 31, 1902 and 1903; all other departments, September 30, 1902 and 1903. Schools, July 1, 1902 and 1903; marriages and divorces, December 31, 1902 and 1903; all other departments, November 30, 1902 and 1903. Fire department and libraries, July 31, 1902 and 1903; schools, June 30, 1903 and 1904; marriages and divorces, December 31, 1902 and 1903; all other departments, January 3, 1903, and January 2, 1904. Schools, June 30, 1902 and 1903; libraries, April 15, 1903, and April 13, 1904; all other departments, December 31, 1902 Schools, Schools, Atlantic City, N. J 1903 1903 building permits, January 136 Canton, Ohio. 137 138 Jacksonville, Fla. Galveston, Tex... 139 Auburn, 140 141 Wichita, Kans. Racine, Wis 142 South Omaha, Nebr 143 Joplin, N.Y ' May May Mo May Joliet, 111 Chattanooga, Tenn. Woonsoeket, R. I... Sacramento, Cal. 148 La 149 Oshkosh, Wis. 150 151 Newport, Crosse, Wis. . and 1903. Schools and libraries, June 30, 1902 and 1903; marriages and divorces, December 31, 1902 and 1903; all other departments, October 1, 1902 and 1903. Schools, June 30, 1902 and 1903; all other departments, December 31, 1902 and 1903. Schools, June 1, 1903 and 1904; marriages and divorces, December 31, 1902 and 1903; charities, October 1, 1902 and 1903; all other departments, March 31, 1903 and 1904. Schools, June 30, 1902 and 1903; libraries, April 30, 1903, and December 31, 1903; public works, April 30, 1903 and 1904 marriages and divorces, December 31, 1902 and 1903; all other departments, March 31, 1903, and December 31, 1903, Schools, June 5, 1902 and 1903; libraries, marriages, and divorces, December 31, 1902 and 1903; all other departments, Ky Williamsport, Pa Pueblo, Colo Council Bluffs, Iowa New Britain, Conn . March 31, 1903 and 1904. Schools, June 23, 1903 and 1901; marriages and divorces, December 31, 1902 1903 and 1904. Schools, June 17, 1904; libraries, June 30, 1904; marriages and divorces, charities, April 30, 1904; all other departments, March 31, 1904. Schools, June 30, 1903; all other departments, December 31, 1903. . . Kalamazoo, Mich.^. 156 157 158 159 Everett, Mafs.i Bay City, other departments, March 31, 1903; streets 31, and parks and . . Schools and libraries. June 30, 1903 and 1904; marriages and divorces, December 31, 1902 and 1903; all other departments, March 31, 1903 and 1904. „ ,. „, ,„„„ .,,„„„ „ .U .. . .XT Schools, June 30, 1902 and 1903; marriages and divorces, December 31, 1902 and 1903; all other departments, Novem- Schools June Schools June . Ky Mich Fort Worth, Ter, 1903; all 13, 1902, and June 5, 1903; all other departments, December 31, 1902 and 1903. 30, 1902 and 1903; libraries, April 10, 1903 and 1904; all other departments, December 31, 1902 and 1903. Schools, June 30, 1903 and 1904; libraries, April 15, 1903 and 1904; public works, marriages, and divorces, December 31, 1902 and 1903; all other departments, March 22, 1903 and 1904. Schools, June 30, 1903 and 1904; marriages and divorces, December 31, 1902 and 1903; all other departments, March 21, Cedar Eapids, Iowa Lexington, and December Easton, Pa. . Gloucester, Mass 163 164 165 166 167 168 West Hoboken, N. J.i North Adams, Mass.' 169 170 Lima, Ohio' ... Quincy, Mass.* Colorado Springs, Colo.'. Hamilton, Ohio ' Orange, N. J. ' Kingston, N. Y. Schools' June 30 1904; marriages and divorces, December 31, 1903; all other departments, April 30, 1904. Schools' June 30, 1903; marriages and divorces, December 31, 1903; all other departments, November 30, 1903. Schools', June 30, 1903; all other departments, December 31, 1903. , „ ,_ „„,„„, Schools June 30 1904; marriages and divorces, December 31, 1903; all other departments, February 29, 1904. Schools' August 31 1903; libraries, March 31, 1904; divorces, June 30, 1903; all other departments, December 31, 1903. all other departments. Schools,' June 30, 1904; libraries, January 1, 1904; marriages and divorces, December 31, 1903; Divorces, Deceniber 31, 1903; all other departments, March 31, 1904. Schools, July 31, 1904; libraries, June 30, 1904; public works, February ' 31 1903 Newburg, N. Y. ' June ,,.,., other departments, , 29, 1904; all , Aurora, 111.' 172 173 174 Nashua, N. H.'. Jackson, Mich.. 175 Meriden, Conn. ' . , . marriages and divorces, December T^ v. December 31, 1903; all Fire department, May 31, 1904; schools and libraries, other departments, March 1, 1904. „ , , ^ „ i, o, ,„„, Schools June 30, 1903; libraries. May 31, 1904; all other departments, December 31 1903. . ,. Schools' June 30, 1903; all other departments, December 31, 1903. ,„„„ marriages and divorces, and^ 1903; September 1902 schools, 5, Police deoartmeiit and libraries, April 30, 1903 and 1904; December 31, 1902 and 1903; allotherdepartments, February 28, 1903, and February M, 1904 all other departments, divorces, December 31, 1903; Schools, September 1, 1903; libraries, June 30, 1903; marriages and 30, 1903; November 30, 1903. 1 Not included in the report for 1902. 64 FINDING LIST OF CITY NUMBERS. For convenience 1903. in finding any particular city, list has been prepared, the cities being arranged alphabetically by states and territories, and the city number assigned to each indicated: the following been explained that throughout the general tables the cities have been arranged and numbered according to their estimated population June 1, It has already City CITY AND STATE. num- AND STATE. Birmingham Mobile , Montgomery 96 102 131 Little Rock California: Los Angeles Colorado: Colorado Springs Denver Pueblo Connecticut: Bridgeport Hartlord New Haven Waterbury 166 25 162 Maine: Portland Maryland: Baltimore 5 94 41 126 156 33 127 162 107 85 60 39 66 118 68 122 164 16B 116 59 61 182 29 Cambridge Chelsea Everetti Fall River 42 100 63 Illinois: Aurora 1 Chicago 172 2 123 144 66 Louis Joliet Peoria Quincy Eockford , Springfield 115 129 124 Indiana: EvansviUe 66 Fort Wayne Indianapolis 86 20 103 109 South Bend Terre Haute Maiden New Bedford . Newton North Adams i Quincyi Salem Somerville Springfield Taunton Worcester Michigan: Bay City Detroit 169 13 44 174 165 Grand Eapids Jackson Kalamazoo 1... Saginaw Minnesota: ... . . 157 163 114 62 112 130 Duluth Minneapolis St. Paul 71 19 23 .. Missouri: Joplin St. 143 22 1 AND STATE. Allegheny Altoona Montana: Butte Nebraska: Lincoln Omaha South Omaha Hampshire: Manchester 113 Elizabeth Hoboken Jersey City Newark Orange^ Passaic Paterson Trenton West Hoboken 1 New 35 142 Buffalo Elmira Kingston! New York Newburgi Rochester Schenectady Svracuse Troy Utica 135 119 52 74 64 17 16 168 134 36 54 163 43 139 101 8 117 170 1 171 24 83 32 55 68 Yonkers Johnstown McKeesport Newcastle Philadelphia.. Pittsburg Reading Scranton Wilkesbarre Williamsport.. York Rhode Island: Pawtucket 27 110 99 126 161 75 79 106 91 111 133 3 10 49 38 77 151 121 95 21 146 Providence Woonsocket South Carolina: Charleston Tennessee: Chattanooga Knoxvllle . . Memphis Nashville Texas: Dallas Fort Worth Galveston . . . Houston San Antonio . . 145 128 34 50 92 160 138 82 70 Utah: Salt Lake City Virginia: Norfolk Richmond Ohio: Akron Canton Cincinnati Cleveland Columbus Dayton Hamilton 1 Lima^ Springfield Toledo Oregon: Portland Not included in the report Erie Harrisburg Lancaster 67 173 York: Albany Auburn Binghamton Chester Easton New Jersey: Bayonne number. AUentown Louis Youngstown Kansas City... CITY Pennsylvania: Missouri— Continued. St. Joseph Camden Boston Brockton City number. Atlantic City 6 Lynn Atlanta Sioux City 81 Lowell Augusta Savannah STATE. Nashua > Holyoke Lawrence Florida: Jacksonville Georgia: Dubuque 14 Gloucester Haverhill Columbia: Washington AND New Fitchburg Wilmington DesMoines Newport Louisiana: New Orleans.. Delaware: Iowa: Cedar Rapids. Council Bluffs Davenport 90 158 18 150 Massachusetts: New Britain St. 69 108 140 Wichitai 67 147 9 53 47 175 1B4 31 73 Meriden' East Kansas City... Topeka Louisville Oakland Sacramento San Francisco CITY ber. Kentucky: Covington Lexington Arkansas: District ol num- Kansas: Alabama: City City CITY ber. for 1902. 87 136 11 7 28 45 167 169 106 26 84 Washington: Seattle Spokane Tacoma West Virginia: Wheeling Wisconsin; La Crosse Milwaukee Oshkosh Racine Superior 104 148 12 149 141 120 APPENDIX. SPECIAL FEATURES OF THE TAX SYSTEM IN CERTAIN SPECIFIED CITIES. SPECIFIC LEVIES OF THE GENERAL PROPERTY TAX.^ — Los Angeles, Cal. Los Angeles reported small amounts in 1902 1903, the proceeds of a specific levy applied only to property within the limits of former Rosedale school district. New Haven, Conn. In New Haven certain outlying districts were taxed at a special lower rate in 1902 and 1903. The table gives the proceeds of the lower rate. Memphis, Tenn. Specific levies were collected in Memphis in and Practically all specific levies oi the general property tax are levied under municipal enactment rather than under state law. Their object is usually to meet local needs of a temporary nature, hence the wide variety of such taxes reported even by cities of the same state. Baltimore, in 1902 and Md. — Baltimore reported a collection of specific levies The amounts reported 1903. represent the specific on page 35, viz, a special lower an annexed or suburban district. levies of the third class described rate levied upon property in —The specific levy reported by this city for 1903 was for sewer district taxes. Buffalo, N. Y. — In Buffalo specific levies amounting to ?131,611 Cleveland, Ohio. were collected in 1902. These taxes were called "lamp taxes" and were levied upon all property in proportion to the assessed valuation, except property in certain districts where the streets are not lighted. The proceeds of the taxes were used to meet the expense of street lighting. Pittsburg, Pa. Specific levies were collected in Pittsburg in 1902 and 1903. Of the amounts reported the greater portion represents — the proceeds of the taxes levied by the various school subdistricts, which are independent of the city. The city makes an appropriation for "Central board school expenses," but levies no general school tax separate and distinct from city taxes. In addition, a small amount of specific levies was reported, the character of which was not definitely ascertained. Milwaukee, Wis. —Milwaukee realized $622,027 from specific levies in 1902, divided as follows: Forward purposes, 1531,000; for inter- sewerage bonds, $19,031; for sinking fund, sewerage bonds, $28,500; joint district school taxes (sixth, eighth, and sixteenth districts), $3,496; for sewerage purposes, $40,000. The city is divided into three sewer districts, the rate of taxation varying in each. Further, each ward raises a tax for the use of that ward only, the rates varying according to the requirements of each ward. The purposes for which the §625,016 reported in 1903 was raised est fund, were substantially the same as in 1902. Minneapolis, Minn.—The specific levies collected in Minneap- 1902 and 1903 are made up of special ward taxes for street maintenance, the rates in the several wards varying according to their respective requirements. Kansas City, Mo.— In Kansas City the amounts reported were collected from a specific levy of 3 mills on certain districts of the olis in city for St. Minn.—'No — 1902 and 1903. The amounts reported represent the proceeds of a levy at an additional rate upon property in 11 wards of the city. These 11 wards comprise the more densely populated portion of the city. — Albany, K. Y. In Albany portions of the eighteenth and nineteenth wards do not have fire and police protection and are subject to a lower rate of taxation than is required from the rest of the city. The specific levies reported in 1902 — taxes represent the proceeds of the additional levy upon the assessed valuation of the second district. Des Moines, Iowa. —In Des Moines specific levies were collected purposes: (1) A special rate levied upon property lying within the "light and water district." This tax is for the following commonly termed the "light and water tax." (2) A special "road tax" upon farm or agricultural lands in excess of 10 acres (not platted) levied in lieu of other city taxes. (3) A special "bond and bond interest tax" levied only upon property within the "old" city limits on account of the debt contracted in which the annexed portions of the city did not participate. San Antonio, Tex. Specific levies of taxes are collected for local improvements for particular districts. Reports of the proceeds of such levies were secured for 1903, but not for 1902. Waterbury, Conn. Waterbury is divided into three taxation The first district comprises the entire area, and the districts. rate of taxation in 1902 was 3.7 mills. In the second district, known locally as the "second inside" district, the rate was 9.5 mills. In the third district, known locally as the "second outside" district, the rate was 7.5 mills. The amounts reported as collected from specific levies represent the proceeds of the additional rate levied upon the "second inside" and "second outside" districts. The character of the tax in 1903 was the — — specific levies were reported for St. Paul, Kansas City, Kans. —Special payment to sinking fund Wyandotte annexed to city. levies of Akron were in connection taxes for but attention is called to the following fact: The city is divided into ten assessment districts, of which the territory in districts 7, does not bear any part of 9, and 11 having been recently acquired the taxes for interest on bonds, benefits from which were not par- for liquidation of debt of village of by these districts. Denver, Colo.—The specific levy reported in Denver in 1903 was applicable to certain outlying school districts that had recently been at differing rates. ticipated in meeting consolidated with the city. The proceeds were used for the old indebtedness of these districts. 1 and 1903 represent the approximate amounts realized from the taxes at a lower rate. Bridgeport, Conn. Bridgeport has two taxation districts. The first, comprising the entire area, was taxed at one rate; and the second, made up of the more densely populated portion of the city, bore an additional tax. The amounts reported as special property same. park purposes. Paul, — See page 35, and Table 24. — Akron, Ohio. The specific with the sewer districts. Three sewer districts were laid out within the city limits, each being made subject to special property taxes — The specific levies reported by Dallas represent the Dallas, Tex. proceeds of an additional levy of 5 mills on all property in what is known as the "old corporation." It is imposed for the purpose of paying the interest and principal of railroad subsidy bonds issued by the "old corporation." (55) 56 K— Schenectady, N. Schenectady reported $33,103 as receipts from specific levies in 1902. This amount represents the proceeds of an additional rate of 25 cents on each $100 of property located within the so-called " lamp district." It is levied for street light- ing purposes. Little — In Arkansas the laws permit the be improve- city to — annexed outlying boroughs. Upon annexation the city has assumed the debts of these boroughs, with the exception of that of Woodvale. The school district of Johnstown, however, refused to assume any of the obligations of any of these annexed boroughs, and the boroughs in turn refused to pay anything on the debts contracted before they were annexed: consequently specific levies are imposed upon certain wards of the city for payment of bonds and interest. McKeesport, Pa. —The specific payment of principal issued in 1876. The tax and levies reported for this city were on certain "road aid bonds" upon that portion of the city incorporated in 1876. The territory acquired since then and incorporated within the city limits pays nothing on this debt. Dubuque, Iowa. The specific levies reported for Dubuque comprise the proceeds of a special water tax at the rate of 1 mill, and is a special sprinkling tax levied at the rate of three-fifths of a mill. The special water tax was originally imposed for fire protection purposes before the city purchased waterworks, and was a tax upon realty within certain limits. Subsequently the limits were extended to include the entire area of the city, but the tax is still imposed upon realty, and in order to keep it alive it has been applied to the waterworks bond account. The sprinkling tax, also, is levied upon real property values only and is limited to five districts comprising about one-fourth of the area of the city. It was found impossible to ascertain what portion of the total amount was realized from the water tax and what portion from the sprinkling tax. Davenport, Iowa. —The specific levy reported sents a tax of 5 mills on the dollar, levied upon for this city repreall land within the The amounts realized the first, third, and fourth dis- city limits used for agricultural purposes. trict this tax were distributed to road funds. Superior, Wis. —The specific levies reported were those collected Jacksonville, Fla. and water for certain sewer by this city in 1903 districts. —The portion of the city situated outside of the limits is subject to a lower rate of tax levy than the remainder of the city. The special rates collected in the outlying districts are given as specific levies. Sioux City, Iowa. The specific levies collected in Sioux City comprise a "light district tax," and a " road tax " levied upon lands within the city limits used for agricultural purposes. The agriculfire — tural land tax is levied in lieu of all other corporation taxes. — Auburn, N. Y. The specific levies collected in Auburn are for the purpose of sewer construction and maintenance, the city being specific levy is collected from divided into "sewer districts." A the real and personal property of each district to meet the expenses of constructing sewers and to pay the principal and interest on bonds issued by the city on account of sewer construction in that district. — Newport, Ky. Specific levies were collected in this city upon all property in certain districts to pay for bond indebtedness incurred for building sewers. This tax differs from a special assessment in that it is levied upon all property within a given district at a com- mon rate. certain divisions of the city for interest on bonds, board of public works, sinking fund, school districts 1 and 20, and school district Council Bluffs, Iowa.— The specific levies reported by this city in 1903 were for special road taxes collected on farm lands within city limits. SPECIAL PROPERTY AND BUSINESS TAXES.^ In the analysis which follows the cities are grouped by states. of discussion is determined by the rank of the states of total receipts from special property and business The order in amount taxes. show for the several cities amount of special property and business 1902 and 1903, consisting of the amounts realized Massachusetts.— 'ihei following tables of Massachusetts the total taxes collected in from the tax on the securities of street railways, national banks, and other corporations, and on ships in foreign trade: Table A. -Specified classes of special property Massachusetts, by interest levied only — from The collections represent the proceeds of specific levies upon sinking fund. Rock, Ark. subdivided into taxation districts for any purposes of local ment. The 113,649 reported in 1902 as specific levies represents the aggregate amount collected in the several taxation districts under the above-mentioned law. The territory included within these taxation districts rates the taxes and the city collects and expends them. Johnstown, Pa. The city of Johnstown has from time to time for were collected in Pueblo in 1902 and Pueblo, CoZo.— Specific levies 1903. 1902. cities. and business taxes in 57 The total receipts shown in the above table for 1902, $2,685,864, constitute about 1.0 per cent of the aggregate of all tax receipts for the United States. The corresponding amount for 1903 was All but $64,045 reported in 1902 and 163,776 in 1903 was derived from the taxation of corporation securities under the $2,994,412. general corporation tax law, also known as the general franchise tax or tax on corporate excess. In 1902, $57,831 was realized by the city of Boston from a special excise tax on street railways, while $6,214 represents the proceeds of the tax on ships in foreign The corresponding amounts trade. respectively. stock is It should in 1903 were $63,522 and $254, be stated that the tax on national bank levied under the provisions of a special statute which conminor modifications of the general corporation tax tains certain law. All of these taxes are paid directly to the state by the cor- porations, the receipts therefrom being distributed to the several and towns in proportion to the number of shares owned or miles of street railway track located in each. Shares are assessed cities market value, certain deductions being made for real estate and other items locally taxed. Ships and vessels engaged in the foreign carrying trade are taxable to the owners thereof in their places of residence in proat their portion to their several interests therein. The net income as determined by dividends paid. New York. ^The following tables show for the — basis of the tax cities of is New York the revenue derived in 1902 and 1903 from the several special property and business taxes: Table B. —Specified dosses of special property and New York, by dties. 1902. business taxes in 58 In which the rate is one-tenth of 1 per cent. These rates apply value of stock and raw material only, the rate for sales being $1 •to on each $1,000 or fractional part thereof. Columbia.— An aggregate of $353,915 was collected by the city of Washington in 1902 from special property and business A tax of 6 per cent on the gross taxes, and in 1903, $327,053. District of -earnings of banks and trust companies yielded $96,153 in 1902 and .$99,560 in 1903; a 4 per cent rate on the gross earnings of building and loan associations, $37,581 in 1902 and $23,863 in 1903; IJ per -cent of the gross -in premium receipts of insurance companies, $52,813 Street railway companies, gas comcompanies pay gross earnings taxes of 4, 1902 and $55,438 in 1903. panies, and electric light and 6 per cent, respectively. The aggregate amount received from these three classes of public-service corporations was $167,368 -5, in 1902 and $148,192 in Maryland. —In the 1903. fiscal year 1902 Baltimore received a revenue from taxes on mortgages and securities. The corre.sponding receipts in 1903 were $282,230. All mortgagees or assignees holding mortgages of record in the state of Maryland are -required by law (Laws of 1903, art. 81, sec. 186; 1896, ch. 120) to pay an annual tax of 8 per cent upon the gross amount of interest •covenanted to be paid each year to the said mortgagee or his asOne-fourth of the amount collected is signs by the mortgagor. of $286,617 paid to the state; the balance in Baltimore accrues to the general fund. The tax on securities is best described by the following -citation: All bonds, certificates lof indebtedness, or evidence of debt, in whatsoever form made or issued by any public or private corporation of this state or any other, state, territory, district, or foreign country, or issued by any state (except the state of Maryland), territory, district, or foreign country not exempt from taxation by the laws of this state, and owned by residents of Maryland, shall be subject to valuation and assessment to the owners thereof in the county or city in which such owners may respectively reside, and they shall be assessed at their actual value in the market, and such upon which no interest shaM be actually paid shall not be valued at all, and upon such valuation the regular rate of taxation for state purposes shall be paid, and there shall also be paid on such valuation thirty cents (and no more) on each one hundred dollars for county, city, and municipal taxation in such county or city of this -state in which the owner may reside. All shares of stock or shares in any bank other than a national bank, or in any company or corporation incorporated by or located in and doing business in any other state, or District of Columbia, or in any territory or foreign country, owned by residents of this state, shall be valued and assessed for the purposes of state, county, and municipal taxation to the owners thereof in the county or city in which such owners may reside, and said shares shall be assessed and valued at their .actual value in the market, and those upon which no dividend shall be actually paid shall not be valued at all; and upon the valuation so made the regular rate of taxation for state purposes shall be paid, and there shall also be paid on such valuation thirty cents (and no more) on each one hundred dollars for county, city, and municipal taxation in such county or city of (Laws 1903, art. 81, this state in which the owners may reside. sec. 214; 1896, ch. 143.) In 1902 the tax on mortgages yielded $22,301, and that on the of corporation securities, $264,316, and in 1903 a total tax of $282,230 was realized from these sources. With "special property and business taxes" are Connecticut. included, in Connecticut, the receipts from a tax known as "the corporation and baiik stock tax." Every bank, national banking market value — insurance, investment, and bridge company not exempt is required by law (Public Acts, 1901) to file annually with the state tax commissioner a statement of its shares, market value thereof, name and residence of each stock- association, trust, whose stock is and the number of shares owned by each; and to pay to the state treasurer a tax of 1 per cent on the market value of its The state treasurer remits to the treasurer of each town or stock. holder, amount of such tax received upon such shares as were owned by persons who resided in such town or city. This tax is city the seen to be the same in all essential features as the general corpora- tion tax of Massachusetts, already described. The amounts real- by the several cities in 1902 and 1903 are given in the table. The amount accruing under the above act to the city of New Britain appears to have been paid to the town of New Britain ized instead of to the city. Illinois.—The agents of all foreign fire insurance companies are by the statutes of Illinois to pay not to exceed 2 per cent required of their gross premium receipts to the city or village in which their agency is located for the benefit of the local fire department. Twenty-five per cent of the amount so collected must be set apart for the firemen's pension fund in all cities whose population exceeds 50,000 and which have a paid fire department. Cities have the power to fix the rate of tax, not exceeding 2 per cent in any The amounts received from this source in 1902 and 1903 are case. given in the table. No such receipts, however, were reported for Quincy, Rockford, or Joliet. If any were collected they are doubtless included with other tax receipts. A tax on foreign insurance companies, similar to that Wisconsin. just described for Illinois, was the source of a revenue to the cities Of these of Wisconsin of $43,356 in 1902 and $45,918 in 1903. — amounts Milwaukee received $27,947 in 1902 and $30,892 in 1903; Superior, $6,832 and $5,623; Oshkosh, $3,193 and $3,599; Racine, In this state $2,945 and $3,219; and La Crosse, $2,439 and $2,585. street railway, gas, electric light, power, and kindred public-service corporations are required by general statute to pay a local tax This tax in 1902 yielded of 2 per cent on their gross earnings. for the cities reported a total of $98,925, and in 1903, $102,976, distributed as follows for the two years: Milwaukee, $89,490 and $93,395; Superior, $3,326 and $2,544; La Crosse, $2,548 and $3,240; Racine, $2,456 and $2,591; and Oshkosh, $1,105 and $1,206. The aggregate receipts from both classes of special property and business taxes in 1902 were $142,281, and in 1903, $148,894. New Hampshire. The city of Manchester received from the state in 1902 as its share of the railroad, savings bank, and insurance taxes an aggregate of $101,877, and in 1903, $106,834. Railroads are taxed upon their capital stock, savings banks upon their deThe posits, and insurance companies upon their capital stock. amounts received by Manchester in 1902 from these three classes of corporations were, respectively, $41,207, $57,513, and $3,157, and in 1903, $43,601, $60,232, and $3,001; and Nashua in 1903 received $12,450, $7,353, and $1,239 from the same sources. Pennsylvania. The state insurance commissioner is required by statute to collect from each agent of a foreign fire insurance company doing business in the state a tax of 2 per cent upon the gross premium receipts of the preceding year. One-half of the amount collected is paid to the treasurers of the several cities and boroughs to be used by them as a fund for disabled firemen. The amounts received by the several cities in 1902 and 1903 from this source are given in the table. The city of Reading was entitled to $1,267 in 1902, but this amount was not paid over by the state until 1903. In addition to the taxes mentioned, Reading received $8,358 in 1902, and $6,190 in 1903, and Allentown $4,407 in 1902, from frontage taxes for maintenance of waterworks. The aggregate amount of special property and business taxes received by all cities in the state in 1902 was $71,562, and in 1903, $73,394. Maine.— The city of Portland received from the state in 1902 the sum of $38,291, and in 1903, $41,464, as its proportionate share of the state tax on the corporate stock of railroad and telegraph companies. Railroads are taxed under a law similar to that described for New Hampshire. Telegraph companies pay to the state treasurer a tax of 2 J per cent on the value of their lines within the state, — — including all each city with poles, wires, its buildings, etc. The treasurer credits proportion of the tax determined by the of shares of stock owned by number residents thereof. Georgia.— In 1902 Atlanta received a revenue of $15,375 from a on insurance companies, commission merchants, hotels, etc. In 1903 the receipts from these sources were $16,134. gross earnings tax 59 The exact nature that it of this includes a certain item of receipts amount in doubt; is and of business licenses. it may be Augusta re- ported similar tax receipts in 1903 of 16,885. Kansas.—Foreign fire insurance companies doing business in this state are required to pay a tax of 2 per cent on their gross premium county for but the most usual range is from to $200 or $300 for a merchant this assessed valuation the regular property tax is civil division having taxing power county, city, common itself, laborer up — ship, and school The payment district. about $30 for a or lawyer. On levied for each borough, town- of a state or county tax is receipts to the state superintendent of insurance, who distributes the entire amount so received to the treasurers of the firemen's necessary to qualify a voter, and hence the county occupation taxes are quite generally collected; but minor civil divisions are relief associations in less successful, superintendent of insurance is instructed to pay the amount collected to the treasurer of such city. The law contains all the essential features of the Pennsylvania statute, with certain minor As a result, in some municipalities no attempt whatever is made to collect these taxes except from persons assessed both for property and for occupation. The school laws of the state provide that every male of full age shall be taxed at least $1 per annum for schools, and this provision modifications. largely increases the proportion of poll taxes in the school district ^lichigan.—The exact nature of the $4,000 received by the city of Grand Rapids in 1902 is in doubt. It was reported as an insurance tax. New Jersey. The only instance of special property and business taxes reported by New Jersey cities in 1902 was a tax of $3,353 collected in Jersey City. This was a 1 per cent tax upon the gross pre- over that of the county or borough. There are at least three methods of levying this tax: (1) In some school districts a tax of $1 is levied instead of an occupation tax, and the regular occupation tax, the several cities, in proportion to the amount received from the agencies in each city. In the case of cities having a fully paid and permanently employed fire department, the — mium receipts of foreign fire insurance companies. In 1903, |6,676 was collected in Jersey City from foreign insurance companies, and $11,489 in Newark. In addition certain amounts were realized from the railroad and canal tax. This is a tax levied upon railroad and canal property by the state board of assessors. It is collected by the state and distributed to the several taxing districts in pro- portion to the mileage within their limits. New In 1903 the cities of Jersey received from this tax the following amounts: Jersey City, $337,989; Newark, $14,209; Paterson, $3,661; Camden, $17,976; Trenton, $6,661; Hoboken, $25,084; EHzabeth, $12,489; Bayonne, $7,535; Atlantic City, $2,119; Passaic, 51,090; Orange, $5,002; West Hoboken, $8. In 1902 the receipts from this tax were not reported separately, but were included with those from the general property tax. The aggregate receipts of all New Jersey cities in 1903 from special property and business taxes were $451,988. Of this amount $433,823 was from the railroad and canal tax, and $18,165 from the tax on foreign insurance companies. Delaiuare.—yVilmmgton received $762 in 1902, and $1 150 in 1903, , from a per capita tax upon horses and mules of specified classes. West Virginia. Wheeling received $2,412 from a 2 per cent tax — upon the gross premium receipts of foreign insurance companies. Inasmuch as poll taxes, wherever they exist, are always based upon general state laws and are uniform in all municipalities of a given commonwealth, the discussion which follows is arranged by states instead of by individual cities. Massachusetts.— In Massachusetts the laws relating to poll taxes are more or less involved and are variously interpreted by the local officials. In practice the tax is a source of revenue for the local All municipalities exclusively and not for the county or state. In Boston there is an exact record of the cities levy and collect it. amounts levied and collected, the collection in 1902 being 57.5 per amount levied. The corresponding percentages reported by other cities where exact records were kept varied from 60 to 90. The poll tax in all these cities is a uniform one of |2 for each male cent of the inhabitant over 21 years of age. Pennsylvania.— Nex.t to Massachusetts the cities of Pennsylvania secured the largest revenue from poll taxes. The entire amount collected accrues to the benefit of the local governments, municipal and county. The taxes are of two kinds, uniform per capita and graded per capita. The latter are graded according to the occupation of the taxpayer, the assumed income of the occupation Under the being included with property assessed ad valorem. law every male resident of full age is subject to this tax on occuThe assessable value of the occupation is fixed by each pations. See page 37, Table such collection in the case of nonproperty owners difficult. not collected for the benefit of the schools. (2) In districts the occupation tax, if less than $1 for any person, is increased to that sum, but if it be $1 or more it is collected as levied. (3) In certain other districts the dollar per head is added to the regular occupation tax, treating the law as authorizing an additional tax for schools of $1 for each male inhabitant. No separate record is anywhere kept of the amount of poll or occupation taxes collected. The figures given in Table 24 are in a few cases the result of careful compilation from the tax warrant register, and in others represent estimates of local officials. In seven cities no poll taxes for municipal purposes were reported by the agents for 1902. It is very probable that such taxes were collected, to a limited extent at least, in all of these cities and included with general property taxes. New .Jersey. Of the ten cities in New Jersey containing over 25,000 inhabitants, the agents of the Census secured reports of poll taxes in 1902 and 1903 from seven. The state law permits a poll tax not to exceed $1 per adult male to be levied each year for local purposes. The figures of Table 24 show that only two of the ten cities, Newark and Elizabeth, secured from this tax all the income that might reasonably be expected therefrom, and that in the other cities either little use was made of this source of revenue, or else the If larger amounts than those shown in the returns were deficient. table were secured by any of these cities the excess is undoubtedly included with the general property taxes. Alabama. In Alabama the only compulsory poll tax is that of so called, is most school — — POLL TAXES.' 1 being quite 24. may levy an additional Of the three Alabama cities containing over 25,000 inhabitants, only Birmingham reported the receipt of poll taxes for municipal purposes in 1902 and 1903. Connecticut. Five cities of Connecticut report poll taxes. The insignificant amounts shown in Table 24 indicate either that but few taxpayers pay these taxes or that the collections are to a large Municipalities $1.50 for state purposes. poll tax of not to exceed $2. — extent included in local reports Georgia. — Georgia among general property taxes. requires the collection of a poll tax of $1 for and permits municipalities to collect a similar tax Of the Georgia cities with population over 25,000 inhabitants only Atlanta reported local poll taxes in state purposes, for street purposes only. 1902 and 1903. Indiana. — In Indiana residents, not paupers, five cities in the state, any city may collect poll taxes from male between 21 and 50 years of age. Of the only Fort Wayne reports the receipt of rev- enue from such taxes in 1902. In 1903 both Fort Wayne and South Bend report these taxes, and it is very probable that a small amount thereof was collected in South Bend in 1902 and included with general property taxes for that year. Iowa. Cities in Iowa are empowered to call for two days of work on the highways from all males between 21 and 50 years of age, or to permit the commutation of this tax at the rate of $2 per Of the six Iowa cities only one. Council Bluffs, reported day. such tax levies paid in 1902. In this city the work done was val- — 60 ued at $1,816, the cash collections ors' commissions to 1477, leaving net receipts Louisiana. La., is amounted to $1,027, and collect- of $2,366. its —The amount of poll taxes reported for New Orleans, that collected. No statement is returned of tax levied and uncollected. — Maine. The local poll taxes levied in Portland, Me., for 1902 aggregated $29,366, of which 50.1 per cent, or $14,716, was col- A lected. Montana. lai^er proportion was collected in 1903. —The state of Montana annually levies a poll tax of for state purposes. Municipalities may $3, subject to certain exceptions, for $2 levy an additional tax of work on streets. — No poll taxes were reported in 1902 in any of the Nebraska cities except Lincoln, -where such a tax is authorized by a provision of the city charter. No similar provision is found in the charter of Omaha or South Omaha. Only 48 per cent Nebraska. large of the poll taxes levied in Lincoln in 1902 Rhode Island. —All receipt of poll taxes. was collected. and permits — taxes of previous years collected in the current year. — The city ordinances of Salt Lake City, Utah, demand two work on streets, or $3 commutation, for every male between 21 and 50 years of age, not otherwise exempt. In 1902, $783 was contributed in money and $11,058 in work, and in 1903 the total Utah. and motor supply company. and $1,168 in 1903. light $1,163 in 1902 poses. days' under these heads was $11,196. Virginia. In Virginia, cities may levy a local poll tax of $1, and both cities containing over 25,000 inhabitants reported the receipt — of poll tax revenue. These payments aggregated Connec(icu(.— Hartford reported receipts of $10,682 in 1902 and same being 2 per cent of the gross receipts of $11,378 in 1903, the the street railway companies within the city limits. Florida. Jacksonville received in 1902, $2,535 from the railway — and telepihone companies as a percentage of their gross receipts, and in 1903, $3,214, while the street railway companies paid in 1903, $40,000 for the privilege of using the viaduct and changing several crossings. —Atlanta received in 1902, $5,807 from a street railway and $50,000 for privilege of consolidating its various lines. The receipts from the first source in 1903 were $11,922. There was received by the city of Augusta in 1902 the amount of $11,666 from the railway companies, and in 1903, In 1903 from telephone companies the sum of $400 was $11,667. Georgia. company for use of streets received. Illinois. — Chicago received $1,464 in 1902 from electric light com- panies for extension of their lines, $81,849 from telephone companies, and $21,228 from an elevated railroad. The last ceipts represent percentages of the gross receipts of the contributing. — West of while San Francisco received $21,428 in 1902 and $27,624 in 1903. Colorado.— The payments for use of streets in Denver by publicThe service corporations in 1902 were $675, and in 1903, $1,325. city also received 3 per cent of the gross earnings of an electric capita varies, as does cities to levy an additional tax for local purOf the four cities in the state only Knoxville reported municipal receipts from this tax. Texas. The power to levy and collect a local poll tax is possessed by all Texas cities, and all except Dallas reported moderate poll tax receipts for 1902. The collections were relatively large, due to the enforcement of a provision of law making the payment of the poll tax a prerequisite to voting. In many cases the amount collected exceeded the amount levied, the excess representing the poll poses, law the city Los Angeles, $5,471 in 1902; Oakland, $1,130 in 1902 and $1,255 in 1903; Sacramento, $10 in 1902 and the same amount in 1903, representing 1 per cent of the gross earnings of a portion of the road; The amount levied per —The state of Tennessee levies a poll tax for state pur- of at least 2 per cent of of this Los Angeles received $153,600 for the sale of a franchise to a street railway company in 1903; Oakland $7,675 in 1902 for the sale of a franchise to a telegraph and telephone company, and $9,000 in 1903 from the sale of a franchise to a street railway company; while San Francisco received $1,070 in 1903 from the sale of a franchise to a sanitary reduction company. The proceeds from the 2 per cent gross earnings tax on street railway eompanies were as follows: Island reported the cities in payment Under the provisions stipulation for the gross earnings. Ehode three the percentage collected. Tennessee. must contain a two re- companies In addition to the foregoing, the city received municipalities to $10,191 from street railway companies in the form of percentages demand two days of work on streets and roads, or the commutation of such work if the local council so orders. In Wheeling the poll tax collected was about 35.6 per cent of the amount that might based upon their track mileage within the city. In the same year $12,000 was received for the right of constructing a pipe and conduit line. The percentages of gross receipts of all these companies in 1903 aggregated $125,419, and the receipts on account of track mileage were $7,931. The city of Aurora received in 1903, $1,064 from telephone companies. East St. Louis in the same year received $200 from an electric light company. Joliet received $1,054 from telephone companies in 1902 and $1,211 in 1903. This represented a receipt in each year of $1 per- pole. The same city received $1,000 for the sale of a franchise in 1902 and a like amount in 1903. Peoria reported privilege receipts of $1,000 from West Virginia. Virginia authorizes its have been assessed under the law. Other states. Of the other states with cities containing over 25,000 inhabitants, 20 reported no poll taxes in 1902. These states are Arkansas, California, Colorado, Delaware, the District of Columbia, Florida, Illinois, Kansas, Kentucky, Maryland, Michigan, Minnesota, Missouri, New Hampshire, New York, Oregon, Ohio, South Carolina, Washington, and Wisconsin. — PUBLIC-SERVICE PRIVILEGES.' street railways in 1902. In the analysis which follows the cities are grouped by states arranged alphabetically: ^Zaftamo.— Birmingham reported $10,800 in 1902 and $8,200 in 1903 from street railways for the privilege of laying new tracks. Mobile received $753 in 1902 and $2,433 in 1903 as a per centum tax of one-fourth of 1 per cent of the gross earnings of street railway, light, and gas companies. These receipts are collected under authority of local ordinances. — Arkansas. The steam railway companies in 1903 paid Little Eock $265 for switching privileges in the streets, and street railway companies paid $1,000 for privilege of erecting a bridge. California. — By the provisions of a state law, enacted in 1901, must be offered at public sale to the highbidder and, in addition, the charter of the operating company public-service franchises est all 'See page 37, Table 24. /ndiana. —Evansville received $8,319 in 1902 from and $3,485 in 1903 street railway companies. These payments represent 2 per cent of the gross receipts of the companies contributing. The same city received $200 in 1902 and $400 in 1903 from telegraph companies. Fort Wayne received $5,350 in 1902 and $5,340 in 1903 from telegraph, telephone, and electric light companies as payment of $1 per pole. The same city received $1, 133 in 1902, and also in 1903, from its gas company, the receipts representing one-fourth cent per foot of pipe in streets. 1902, and Indianapolis received $12,000 in annual payment from telegraph railways pay, collectively, $30,000 also in 1903, as a fixed companies. Certain street annually, and others pay 5 cents for each round trip made by the cars. The total receipts from these two sources were $30,620 in 1902 and $31,057 in 1903. Light, power, and heating companies paid the city percentages on their gross earnings which aggregated in 1902, $18,599 and in 1903, $23,323. South Bend received $200 61 from a street railway company in 1903. This was at the rate of $5 per car. The amount represents payments for two years. Terre Haute received $16,000 in 1903 from an electric light company. 7owa.— Cedar Rapids received |659 from street railway companies in 1903; Des Moines, $6,664 in 1902 from street railway, electric light, and gas companies. In 1903 the corresponding receipts were $2,000 from telephone companies, $5,542 from gas companies, $1,808 from electric light companies, $291 from street railway com- street railways for a garbage contract, the terms of which were not ascertained. Minnesota. — Duluth received $98 in 1902 from telephone com- panies for privileges. i/?'ssoMri.— Kansas City received $16,576 in 1902 and $18,563 in 1903 as 2 per cent of gross earnings of gas companies. From street railway companies the receipts from 8 per cent of gross earnings and $64 from a street cleaning company. Sioux City in 1902 received $4,065, and in 1903, $4,435, as 2 per cent of the gross were, in 1903, $132,299. Telephone companies paid $3,078 in 1902 and $4,111 in 1903 for conduit privileges. Telephone and telegraph companies also reported in 1903 a so-called pole and wire earnings of gas companies; from heating companies, $126 in 1902 and $128 in 1903. This also represented a per centum of gross their gross earnings; panies, receipts. and a street cleaning — street railway company. No separate report was received of simi- lar receipts in 1902. Kentucky.— l^xington reported the receipt of $2,400 in 1903 from a telephone company on account of the years 1902 and 1903. It was probably a payment for privileges, but may have been for services. Louisville received $100 in 1902 from street railways for sale of right of way, and $4,000 in 1903 for sale of franchise to street railway company. Newport received $800 in 1903 from street railway company. It may have been for services, receipts from licenses, or for privileges. —New Orleans reported in 1902 receipts from payments company paid $112, also Joseph received $625 in 1902 and 500 in 1903 from telephone companies. St. Louis received $92,651 in 1902 and $97,151 in 1903 from street railway companies, these being fixed payments. In addition, the city received from the same companies as a percentage of gross earnings $20,358 in 1902 and $22,113 in 1903. The privilege receipts from light and heating companies were $38,692 in 1902 and $86,520 in 1903. The like receipts from telegraph, telephone, and messenger companies were for the two years $67,536 and $57,744, respectively. Montana. Butte received from privileges in 1902, $3,377 and in 1903, $3,327 from electric light companies as 1 per cent of gross earnings. The corresponding receipts from street railway companies in 1902 were $1,955 and in 1903, $1,962. These receipts represented tonnage charges for ore hauled over city streets during the night. In 1903 the city also received $2,350 from sale of street rail2 per cent of gross earnings. Kansas. In 1903 Kansas City received from street railway companies $4,410; from gas companies, $734. The former payments represent 8 per cent of gross earnings and the latter 2 per cent. The same city received in 1903, $10,000 from sale of franchise to a Louisiana. tax of $280; refrigerator companies paid $32, being 2 per cent of St. — way in the nature of compensation for the use of streets amounting to franchises. Nebraska. —Lincoln received in 1902 and 1903, $500 from telephone which $751 is an annual payment by a ferry company and $1,490 a payment for the privilege of piping oil through the streets. The receipts from this source in 1903 were $1,020, while the ferry company paid $751 and $100 was received from the sale companies of a franchise. cleaning companies, $72. South Omaha received in 1902, $897 from telephone companies, being a percentage of gross earnings, and in $2,241, of Maine. —Portland received in 1902 and in 1903, $4,000 from street railway for privilege of crossing bridge, these being two of five annual installments of total revenue from that source. Maryland.— Baltimore received $327,270 in 1902 and $347,626 in 1903 from street railway companies, being 9 per cent of their gross earnings. Massachusetts. collect from — Under the state law the cities of Massachusetts companies a so-called excise tax, which street railway consists of a certain percentage of their gross earnings, and when These receipts in Table 24 are tabulated as from privileges and not as from special property taxes, being in lieu of other payments for repair of streets from such companies. Boston and the neighboring cities with which the elevated railway connects receive a so-called special franchise tax which is said to be for and in consideration of special privileges granted. These receipts are also included with those In addition to the excise and special franchise for privileges. taxes, Boston in 1902 received $384 from a pneumatic tube company for privileges granted, and $18 in 1903; while $19,092 was paid by street railway companies for work done by the city in 1903. Brockton in 1902 received $14,046 from various corporations for work performed by the city, and $2,513 from a telephone company Fall River in 1903 received for the privilege of laying a conduit. $751 from the Street railway companies for the repair of streets. Holyoke in 1902 received $5,777 from street railway companies for repair of streets and $707 in 1903 for the removal of snow. Springfield in 1902 reported the receipt of $72,472 from the street railway company for the repair of streets and $2,088 for sprinkling of streets, and during 1903 from the same sources, $2,119. Michigan.— Detroit received in 1902, $37,270 and in 1903, $41,896 received must be used for the repair of streets. as percentages of gross receipts of street railway companies. Rapids received $231 in 1902 and $247 in 1903 from companies. In 1903 this city also reported a receipt Grand street railway of $1,200 from for privileges, and in 1903, $35 from heating companies. Omaha received in 1902, $13,062 and in 1903, $14,264 as percentage of gross earnings of gas companies. The corresponding receipts in 1903 from an electric light company were $5,684, and from street 1903 from gas companies, $1,012. New Jersey. —The state law requires all pay 2 per cent public-service corporations the cities within which they operate, providing special contracts with cities do not call for The receipts from public-service privileges for larger payments. New Jersey cities are from this source, with the following exceptions: Receipts from privileges proper from street railways in Jersey City in 1902, $600; Camden, street railways, $181 in 1902 and $421 in 1903; Passaic, street railways, $448 in 1903; Trenton, from same companies, $374 in 1902 and $1,192 in 1903. The receipts included in Table 24 for specific services performed were for Elizabeth, in 1902, $616; Jersey City, in 1902, $2,765; Camden, in 1903, to of their gross receipts to $15,365; Passaic, in 1903, $13,439. New York. —The receipts by New York cities from public-service privileges were: Albany, $32 in 1902 and $254 in 1903; Buffalo received, as 3 per cent of gross earnings of street railway companies, $95,760 in 1902 and $85,851 in 1903; as 2 J per cent of gross earn- power and conduit company, $9,286 in 1902 and $11,440 in 1903; from 3 per cent of earnings of telephone compaElmira received $250 in 1902 and $750 in nies, $1,645 in 1903. ings of cataract 1903 from street railway companies for the use of certain bridges. New York received $427,719 in 1902 from street railway companies, $5,373 from coach companies, $20,059 from gas companies, and $4,481 from electric light companies. The corresponding were $411,668 from railways, $22,164 from gas companies, and $5,855 from electric light companies. Rochester received, as 1 per cent of gross earnings of street railway compaSyracuse received from nies, $10,566 in 1902 and $11,752 in 1903. street railway companies $504 in 1902 and $4,900 in 1903. Yonkers received, as 3 per cent of the gross earnings of street railway comThis was a payment for two years. panies, $13,118 in 1902. Cincinnati received $165,117 in 1902 from street railway Ohio. receipts in 1903 — 62 companies, and 1233,918 in 1903. These were percentages of gross earnings, the greater amount in 1903 representing settlement of accounts of prior years. The percentage receipts of 1902 from companies were $4,597. Receipts from rental of tracks over viaduct were $1,000 in 1902, and also in 1903, and for crossing waterworks ground, $540 in 1903. Receipts from gas companies in The privilege receipts of Cleveland were, from gas 1903, 56,505. companies, $84,284 in 1902 and $97,452 in 1903; from street railway companies, $8,310 in 1902 and $8,900 in 1903; from street railway companies for crossing viaduct, $3,889 in 1902 and $3,278 in 1903; receipts in 1903 from street cleaning companies, $505. The receipts froni gas companies were percentages of gross earnings. Columbus received for privileges from electric light companies $1,520 in 1902 and $1,632 in 1903. These amounts were 2 per cent of gross earnings. Telephone companies paid, as 2 per cent of gross earnings, $2,992 in 1902 and $3,041 in 1903. Street railways paid $203 in 1903 as percentage on gross receipts, and for use of city bridge and viaducts $500 in 1902 and $1,491 in 1903. In 1902 the street railway companies paid $39,903 for privilege of doubling tracks on certain streets. Springfield- reported privilege receipts of $100 from street railway companies in 1902 and 1903, and $149 from heat and power companies in 1902. Toledo received $3,454 in 1902 from street railways for privilege of entering city, and $2,400 from street electric light railways for franchises. — Portland received $1,000 from telephone and telegraph Oregon. companies in 1902 and 1903 for public-service privileges, and $4,500 in 1903 from street railway companies. Allegheny reported receipts from public-service Pennsylvania. — As 2 per cent of gross earnings of lighting companies, $3,584 in 1902 and $3,569 in 1903; as percentage of gross earnings of telephone companies, $16,846 in 1902 and $15,649 in 1903; from switch licenses granted street railway companies, $1,250 privileges as follows: and $2,000 in 1903; as percentage of gross earnings of heat, light, and power companies, $3,448 in 1903, and in same year $16 from an automatic signal and alarm company. In 1902 the city received $4,700 from sale of a franchise to street railway company, and in 1903, $6,400 from same source; and in 1902, $616 from the in 1902 companies paid as 3 per cent of their gross earnings $22,795 in 1902 and $27,094 in 1903. Electric light companies paid as 5 per cent Woonsocket of gross earnings $33,320 in 1902 and $34,780 in 1903. received as percentage of gross earnings of street railway and telephone companies $1,747 in 1902, and in 1903, $1,163 from street and $256 from telephone companies. Memphis reported receipts from privileges as follows: From street railway companies $8,962 in 1902, and $5,428 in 1903. The city received $5,000 in 1903 for privilege granted to two gas companies to consolidate. The $5,000 is part of a total payment of $50,000 to be paid to the city in seven years. Memphis also received in the same year $1,200 from street railways, $750 from electric It is possible that light companies, and $750 from gas companies. these latter amounts should have been tabulated as receipts from railway, Tennessee. — Nashville received as 5 per cent of gross earnings of gas licenses. companies $10,554 in 1902 and $11,791 in 1903; from street railway companies, $13,500 in 1902. This is a compromise payment In 1903 the city after considerable litigation with the company. received from the same companies $33,423 as 2 per cent of gross earnings. Texas. —The privilege receipts of Dallas from public-service cor- porations were in 1902, $77,580 from street car companies for grant of franchise. The city also received $3,918 as franchise tax from the same corporation, and $450 from other corporations. The cor- responding receipts from street car companies in 1903 were $3,243. Fort Worth received $500 in 1902 from a traction company for privilege of extra trackage. Houston in 1902 received $10,038 from sundry corporations, and in 1903 it received $2,510 from street railway companies. San Antonio received $35 from street railway companies in the nature of an occupation tax. This probably should have been tabulated as special business tax. Utah. — Salt $6,825 in 1902 Virginia. Lake City received and $2,200 in 1903. for public-service — Norfolk received $12,671 in 1902 as 4 per cent of gross earnings of street railway companies, and $3,160 as 3 per cent of gross earnings of telephone companies. The total from both sources in 1903 was $13,275. Richmond in 1902 received $28,121 telephone companies, being 2 per cent of their gross receipts. Erie received as percentage of gross earnings of steam heating company $325 in 1902. Harrisburg received for sale of franchises in 1902, $10,000, and as percentage of gross earnings of street railway companies $2,890 in 1903. Philadelphia received as percentage of aa percentage of gross earnings of street railway dividends of street railway companies $110,210 in 1902 and $113,574 Pittsburg received $1,200 in 1903 from street railway in 1903. companies for use of a bridge. Wilkesbarre received for sale of of street franchises to street railway companies in 1902, $15,000, and $565 Williamsport received in 1902, $1,000 from a street railway company, and York received $1,251 from sundry corporations in 1902, and $462 from the same sources in for privilege of laying pipes. 1903. Rhode Island. —Pawtucket received for privileges from sundry corporations $1,499 in 1902 and $1,699 in 1903. Providence received as percentage of gross earnings of street railway companies $62,008 in 1902 and $66,275 in 1903. The same companies paid for use of streets $1,100 annually. Telephone companies paid as 3 per cent of their gross earnings $8,775 in 1902 and $10,060 in 1903; gas privileges companies, and percentages of earnings of telegraph and telephone companies. The corresponding payments in 1903 were $23,113 $14,399 as and 11,052, respectively. Washington. — Seattle received in 1902 as percentage of earnings railway companies $17,792, and in 1903, $27,642. From sale of street railway franchises the receipts in 1902 were $5,000 and in 1903, $1,000. Spokane received as percentage of gross earnings of gas companies $1,750 in 1902 and $3,805 in 1903. Tacoma received as percentage of gross earnings of street railway companies $289 in 1902 and $3,903 in 1903. West Virginia.— Wheeling received from fixed annual contributions of street railway companies $760 in 1902 and also in 1903. The payments were based upon the mileage of the companies' tracks. PFisconsm.— There are no payments reported as receipts from public-service privileges, because the state law provides for a 2 per cent tax on the gross earnings of the various public-service .corporations. The payments so property and business taxes. made were tabulated under special GENERAL TABLES (63) . — .. 6 2 4 e 9 3 6 6 1 3 1 65 Table 1.—DATE OF INCORPORATION, POPULATION, AND AREA OF CITIES HAVING AN ESTIMATED POPULATION OF 25,000 OR MORE ON JUNE 1, 1903. [For a list of the cities in each state arranged alphabetically and the number assigned to each, see page 54.] POPULATION. Date of AKEA latest City num- CITY OR MUNICIPALITY. Estimated as of June incor- 1 - pora- ber. (ACRES), JUNE 1, 1903. Decennial census, June INCREASE IN AREA (ACRES) SINCE JUNE 1, 1900. 1 tion. 1903 Grand total (175cities) . . . Total (160 cities) * GroupIV(78cities)*, I 10,922,461 3,733,092 2,886,489 3,042,648 21, 234, 924 20,217,889 19,737,998 14, 806, 512 2,675,847 2,615,580 1, 965, 903 2,829,864 I.— CITIES 1S9 1,878,880 1, 367, 716 612, 279 3,623,160 1,815,445 1, 343, 043 599, 932 Mo 1901 1837 1854 1876 Boston, Mass 1854 594, 618 583, 376 Baltimore, Md Cleveland, Ohio .. Buffalo, N. Y' San Francisco, Cal 1898 1836 1832 1900 1816 631, 318 414,950 381,403 356, 919 345,013 523,861 403,032 St. Louis, Pittsburg, Pa Cincinnati, Ohio, Milwaukee, Detroit, New "Wis .. Mich Orleans, La.- 1890 11,449,163 3, 923, 346 3,032,251 3, 2l!7, 029 GROUP York, N. Y... Chicago, 111 Philadelphia, Pa. 1900 21,632,089 21,110,658 20, 584, 685 20,095,284 15,072,277 Group I Group II .. Group III Group IV New 1902 1819 1846 1883 1896 3, 716, 332, 934 313,025 619 300,625 » 309, 371, 731 361,540 337,234 329, 690 305, 100 » 301, 647 296, 118 HAVING A POPULATION OF 3,530,181 1,757,010 1,318,370 587,585 Land. Total. 12,372,187.6 22, 198, 403. 2 12,283,969.7 536, 499. 300,000 770, 411, 433, 682, 416. 992. 534. 459. 22,111,408.5 2 495, 464. 6 OR OVER IN 1903. Total. 3166,893.2 49, 229. 6 67,686.9 31,640.8 32, 198. 2,207.6 11,207.0 28,417.1 34, 367. 7, 398. ' 2 3164, 670. 2 33, 143. 8 48, 917. 7, 085. 8 Water. Land. i, 831. 2,207.5 11,167.0 28, 073. 7, 384. ] 48, 519. 3 7,071.8 40.0 344.0 14.0 398.0 14.0 iH,'!^^ 66 AND AREA OF CITIES HAVING AN ESTIMATED POPULATION OR MORE ON JUNE 1, 1903—Continued. Table 1.— DATE OF INCORPORATION, POPULATION, OF [For a list of 25,000 the cities in each state arranged alphabetically GROUP III.— CITIES and the number assigned HAVING A POPULATIOI? OF 50,000 TO 100,000 to each, see page IN 1903— Continued. 54.] 67 OF INCORPORATION, POPULATION, AND AREA OF CITIES HAVING AN ESTIMATED POPULATION OF 25,000 OR MORE ON JUNE 1, 1903— Continued. Table 1.— DATE [For a list of tlie cities in each state arranged alphabetically GRODP IV.— CITIES HAVING A POPULATION OF and the number assigned 26,000 TO to each, see page 54.] IN 1903— Continued. 50,000 POPULATION. Date of latest City num- CITY OB MtlNICIPALITY. incor- AREA Estimated as of June 1 SINCE .lUNE 1, 1900. June 1— pora- ber. INCREASE IN AREA (ACRES) (ACRES), .TUNE 1,1903. Decennial census, tion. 190S 123 124 125 126 127 East 128 129 130 131 132 Knoxville, Tenn.. 18S 184 135 136 137 Newcastle, Pa N. J Atlantic City. N. J. Canton, Ohio 1875 1873 1902 Jacksonville, Fla. 1887 St. Louis, 111. Springfield, 111 Cnester, Pa Chelsea, Mass Fitchburg, Mass. 1891 1852 1886 1838 1864 Rockford, 111 Sioux City, Iowa.. Montgomery, Ala. Taunton, Mass "Passaic, Galveston, Tex Auburn, N. Y Wichita, Kans. Racine, Wis 143 144 145 146 147 Joplin, 148 149 150 151 152 La 153 154 155 156 157 Council Bluffs, Iowa. 158 159 160 161 162 Lexington, Ky... BavClty, Mich... Fort Worth, Tex. 163 164 165 166 167 West Hoboken, N. J.* North Adams, Mass.*. •• South Omaha, Nebr. Mo Joliet, 111 Chattanooga, Tenn Woonsocket, R. I . - Sacramento, Cal Wis . . Oshkosh, Wis Newport, Ky Williamsport, Pa. Pueblo, Colo New Britain, Conn. . Kalamazoo, Mich.*. . Everett, Mass.* Cedar Rapids, Iowa. Easton, Pa Gloucester, Mass. Quincy, Mass.* ColoradoSprings,Colo.* Hamilton, Ohio *. . 168 169 170 171 Orange, N. 172 173 174 175 Aurora, J.* Lima,Ohio* Kingston, N. Y.*. Newburg, N. Y.* 111.* Nashua, N. H.*... Jackson, Mich... Meriden, Conn.* 1903 1848 1903 1848 1903 34, 666 36, 233,111 32, 038 593 508 272 Oil 31, 798 31, 175 31, 742 31, 692 30, 871 32, 32, 32, 32, 6 31,243 28,163 30, 720 29, 589 30, 847 30, 769 30,469 30,416 30, 152 30,297 30, 364 29, 678 29, 862 1856 1853 1894 1866 1886 30,038 29,919 29,315 29, 246 29, 237 29,667 29, 374 28,977 29,083 28, 877 1894 1881 1901 1887 1873 8 7 ; 29,171 28, 606 28,438 28,317 27,948 27, 27, 26, 26, 26, 809 640 892 790 662 26, 29, 239 048 27, 670 ' 27, 093 26, 990 .27, 184 « 28, ' 27, 329 27, 636 26, 824 26, 281 26, 415 1,441.0 17,528.0 2, 551. 2, 641. 6, 344. 28, 645. 5, 244. 28, 160. 1, 563. 31,115 29,652 4,360.0 4, 360. 4, 864. 4,864.0 30, 000 37, 789 4,134.4 794 472 911 796 .30,345 24,671 29, 102 26, 001 29, 084 25, 868 23,863 21,014 8,062 11,190.0 2, 960. 2, 960. 4,160.0 3, 27, 631 29, 825 30, 259 26,023 29, 363 30, 164 28,204 29, 282 9,943 30, 24, 29, 27, 2,472.0 2,472.0 5, .532. 2,890.8 2,871.5 48.0 224.0 100.0 19.3 6,866.5 6, 330. 536. 6 4,920.7 729.6 4,464.6 31,791.8 143.4 208.2 24,237 24, 973 24, 617 22, 077 24,640 23, 094 24, 200 1860 1871 1872 1865 25,731 25,517 25, 616 25,501 25,201 24,871 25, 189 26, 315 24, 671 22, 297 24, 141 21, 723 24,862 24,535 24,943 18, 844 15,981 21,261 23,087 1887 1853 1857 1867 25,486 25,275 25, 270 25,088 25, 039 24, 147 23, 898 19, 688 19, 311 25,180 24, 296 20,798 21, 662 ' 24,816 26, 240 24, 824 " 24,593 24,357 25, 210 24, 560 10,960.2 5,122.0 2,451.2 6,031.0- 8. 400. 7, 905. 2,012.0 4,188.8 4,268.8 2,435.9 2,012.0 3,661.2 4,268.8 2,270.5 2,240.0 18, 007. 34, 540. 453. 463.6 12, 826. 10, 736. 4. 860. 12, 734. 10, 736. 4,8-66.1 l,i;92.0 1,792.0 1, 1 6 « ' State census. Based on state census of 1895. Based on state census of 1904. 166.4 16,533.0 92,0 4.0 100.0 285.0 4,400.0 2,296.0 4,026.0 19,898.0 5,760.0 2,417.0 4, 200. 5, 760. 2,417.0 1, 91.0 211.2 496.0 3, 920. 20,148.0 Estimated. Population returned at the Twelfth Census, June Decrease due to storm, September 8, 1900. * Not included in the report for 1902. 3 80.0 1,400.0 400. 3,926.0 4,400.0 2,296.0 1 2 287.7 10, 666. 3, 200. 3, 200. 11,665 16,074 16, 723 11,140 17,665 25,380 26, 746 25, 335 23, 069 25, 166 4 729.6 4,608.0 32,000.0 21,567 27, 839 23, 076 14,481 24, 651 523 519 053 861 792 2.6,129 6, 208. 11,068 18,020 26, 26, 25, 25, 23,899 21,085 28,914 300.0 'ibo'.o 5, 632. 26, 369 27, 628 26, 121 960. 20, 830 26, 386 26, 849 27, 632 26, 756 25, 747 26, 268 26,688 25,238 4,134.4 5,440.0 10, 890. 6, 130. 21, 474 16, 519 17, 863 25,998 24, 404 24, 336 25. 656 150.0 2, 087. 5, 440. 090 836 918 132 668 160.0 31,431.0 2,696.0 25, 802 « 26, 10.0 100.0 485.0 2, 520. 925 26,834 25, 748 25, 663 26,420 28,920 28, 517 1,553.9 31,431.0 200.0 5,130.0 25, 22, 24, 27, 24, Land. 2,161.0 23, 264 29, 100 28,895 28,284 28, 301 28, 757 28, 157 Total. 2, 862. 3, 066. 1895 1888 1872 1892 I 3, 877. 4,353.0 29, 276 28, 829 28, 639 ' 2,862.0 1,441.0 17,728.0 3, 066. 28,941 29, 572 1 6,431.0 24,.96S 27, 302 27, 909 22, 037 4,503.0 2,087.7 29, 757 29, 502 29, 316 Water, 6,431.0 3,877.0 15, 169 11, 600 13, 028 13, 056 26, 189 17,201 31, 192 31, 595 5 I 28, 339 27, 777 27,838 30,667 28, 429 206 31, 671 3 29. 655 34, 159 33,988 34, 072 31,531 Land. Total. 22, 535 23, 584 37, 806 21,883 26, 448 33, 31,005 30, 794 31,563 30, 676 1900 32, 637 31,061 33,111 30, 346 31, 036 233,111 32, 154 1888 1852 1869 1888 1882 1896 1897 1892 1856 34,688 32, 480 33, 775 32, 291 33, 361 631,549 81,529 31,383 31, 104 34, 843 34, 657 35.627 35, 326 38,304 33,429 34,344 233,111 32,881 32, 713 18W . 138 139 140 141 142 Crosse, 239 36,211 35, 995 35,920 34, 378 1888 1840 1866 1857 1872 . 1901 1900. 175.0 260.0 Water, 68 Table 3.— PATROLMEN AND OFFICERS AND OTHER EMPLOYEES OF THE POLICE DEPARTMENT, AND ARRESTS BY CAUSE. [For a list o£ the cities in each state arranged alphabetically and the 1903. SupernuCITY OR MUNICIPALITY. Patrol- meraries, men and substitutes, officers. and reserves. Other em- Special ployees of the police depart- Park police- police- men, men. watch- men, etc. ment. New York, N. Y.. Chicago, 111 Philadelphia, Pa St. Louis, 7,864 2,875 <2,510 1,292 1,226 Mo Boston, Mass Baltimore, Md Cleveland, Ohio Buffalo, N. Y' San Francisco, Cal Cincinnati, Ohio Milwaukee, Wis Detroit, Mich La Orleans, . . Washington, D.C. Newark, N. J 516 347 528 287 686 16 21 46 29 80 Ky Louisville, Minneapolis, Minn. Indianapolis, Ind .. Providence, R.I. Paul, Minn . Rochester, N. Y. Denver, Colo St. Toledo, Ohio Allegheny, Pa... Worcester, Mass. Los Angeles, Cal. New Haven, Conn Syracuse, N. Y Fall River, Mass Memphis, Tenn Omaha, Nebr 163 124 111 91 . ... Paterson, N. J St. Joseph, Mo.. Scranton, Pa . Lowell, Mass . Portland, Oreg 104 62 70 116 82 Cambridge, Mass 110 153 159 97 120 . . . Atlanta, Ga Albany, N.Y Grand Rapids, Mich . Dayton, Ohio ^ Seattle, Wash... "is ..... 'iio' 43 123 Lynn, Mass Oakland, Cal Lawrence, Mass 65 66 97 52 61 Springfield Mass. 74 Des Moines, Iowa Savannah, Ga Hoboken. N. J 62 89 103 75 New Bedford, Mass Somerville, Mass , Peoria, 111 Evansville, Ind Manchester, N. H '23 67 . Minn City, 161 13 138 45 43 S76 48 . Utica.N.Y Kansas City, Kana San Antonio, Tex .. Utah . Waterburv. Conn Erie, '2i6 91 Y Elizabeth, 1 67 Trenton,N. J Lake 23 62 18 - Camden. N. J Bridgeport, Conn. Salt 60 66 99 Nashville, Tenn. Duluth, 76 nio Reading, Pa Troy, N. 68 84 101 Hartford, Conn.. Richmond, Va... Wilmington, Del 16 33 18 19 133 128 93 146 130 Columbus, Ohio 1,240 216 116 9 305 233 178 193 149 Mo. City, 68 435 375 296 208 177 Jersey City, N. J Kansas 77 29 51 34 48 . . 439 320 142 145 71 932 435 Pa Pittsburg, New 250 N.J 50 36 43 71 73 Pa 1 Not reported. 2 Includes arrests for disturbing the peace. Included in drunkennSs. ^Includes 2 detailed as food inspectors. 6 Data are for ten months. number assigned to each, see page 54.] 69 Table 2.— PATROLMEN AND OFFICERS AND OTHER EMPLOYEES OF THE POLICE DEPARTMENT, AND ARRESTS BY CAUSE—Continued. [For a list of the cities in each state arranged alphabetically and the number assigned to each, see page 64.] 1903. SupernuCity nthm- CITY meraries, Patrol- OR MUNICIPALITY. men and substitutes, and officers. ber. reserves. ARRESTS FOR- Other employees of the police depart- Special Park police- police- men, men. watch- men, Total arrests. Disturb- Drunken- ing the ness. etc. ment. Charleston, S. C. Wilkesbarre, Pa Norfolk, Va Harrisburg, Pa . Yonkers, N. Y Me Houston, Tex Schenectady, N, Y Youngstown, Ohio Holyoke, Mass 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 Fort Wayne, Ind Akron, Ohio 3 2 Saginaw, Mich... Tacoraa, Wash Covington, Ky Lancaster, Pa Dallas, . . ... . . Tex Lincoln, Nebr ... Brockton, Mass.. Pawtiicket, R. I Birmingham, Ala Little Rock, Ark 2,186 713 953 3,505 840 1,730 202 874 129 103 102 227 132 105 818 125 10 35 264 419 294 294 132 40 48 61 46 45 1,034 1,700 1,672 3,463 2,089 424 864 688 1,382 233 28 195 146 330 266 51 119 79 46 149 71 162 662 33 111 109 128 50 35 64 17 45 47 2,868 61 525 3, 122 . Dubuque, Iowa . 38 Davenport, Iowa Quincy, 111 57 35 27 Butte, 40 Mont . 3,245 1,695 3,032 3,268 1,173 1,176 1,087 936 1,066 478 1,027 23 762 66 147 2,714 748 4,056 1,669 809 1,847 663 236 80 228 60 101 173 296 301 Montgomery, Ala Taunton, Mass Newcastle, Pa 136 137 138 139 Canton, Ohio= . Iowa . Passaic, N. J Atlantic City, N. J. 2,174 1,038 2,602 1,370 2,560 39 32 18 20 71 2,843 1,726 2,177 858 2,518 Wichita, Kans.i". 141 142 Racine, Wis 15 South Omaha, Nebr 17 14 Y Mo 143 Joplin, 144 145 Joliet, 146 147 148 149 150 Woonsocket, R.I Sacramento, Cal La Crosse, Wis Oshkosh, Wis Newport, Ky m Chattanooga, Tenn.. 14 63 267 137 29 32 30 8 21 24 140 Auburn, N. 76 92 53 130 152 1,218 636 980 462 1,036 27 64 38 24 22 Jacksonville, Fla. Galveston, Tex... 641 32 109 597 104 29 31 131 132 133 134 135 City, 23 20 86 93 28 20 044 35 50 '. sanitary inspectors. ilncludes 4 employed for three months, detailed as 2 Includes 2 detailed as sanitary inspectors. 3Data are for ten months. 5Exciusw?o?'arrests for assault and battery, housebreaking, and larceny, 131 193 16 13 572 726 126 63 301 248 10 7 188 154 191 46 (*) 34 65 797 1,957 195 31 59 62 Sioux 108 212 87 1,636 22 172 400 417 Newton, Mass Knoxville, Tenn Rockford, 111 23 21 6 923 651 415 976 710 604 873 6,584 4,493 1,648 York, Pa Chelsea, Mass Fitchburg, Mas-i.. 97 1,645 48 125 173 11 84 97 308 160 1,771 6,166 948 2,676 2,154 i' 164 46 27 256 70 122 123 124 125 126 127 128 129 130 1,316 259 250 44 191 2,240 1,427 508 167 2,869 10 41 44 965 71 121 Pa 36 20 45 34 41 3,015 1,365 991 1,169 1,276 612 215 151 832 38 38 29 51 30 Chester, 1,147 111 897 110 96 12,867 6,701 4,310 2,109 3,994 1,838 1,147 501 1,962 2,203 Salem, Mass... Elmira, N. Y.'. Maiden, Mass . Bayonne, N. J. Superior, Wis.. St. Louis, 111. Springfield, 111 ... 1,783 124 91 218 27 69 104 14 193 2 116 117 118 119 120 East 110 106 121 61 303 = 29 34 6 37 25 (•) (') 13 34 14 702 788 767 (') (*) ,^ 39 15 5 100 122 71 27 41 140 36 7 352 63 670 67 16 333 236 791 164 47 124 77 17 16 8 322 170 244 68 15 62 14 25 129 86 308 65 177 960 1,439 1,399 280 622 204 22 226 76 436 207 77 11 114 153 216 15 36 120 422 22 24 5 15 15 ,289 1,511 3,719 2,109 1,155 2,172 762 1,486 480 713 1,212 164 879 489 68 292 99 92 250 44 100 29 409 195 71 346 6 106 385 1,460 2,729 1,188 4,220 184 410 916 491 1,247 32 188 818 233 1,197 118 25 67 120 819 3,985 1,103 475 571 709 1,423 365 261 140 188 184 64 242 821 621 41 3 20 I 28 130 113 16 25 8 Employed 8 Includes 1 in summer only. detailed as sanitary inspector. for 1902. Not included in the report 101 42 36 502 82 68 35 ' i" 44 14 91 183 167 33 332 23 105 36 215 56 266 338 191 555 Includes 4 detailed as sanitary inspectors. Data are for eleven months. « of- 155 m 330 10 81 2,377 1,528 1,668 Springfield, Ohio.. . 14 C) (*) . McKeesport, Pa 11 other fenses. tery. 175 4,322 2,377 7,252 1,343 12 5 . . . ing. All Larceny. 384 76 609 118 177 . . Housebreak- 257 78 74 96 80 Altoona, Pa Augusta, Ga — Vagrancy 212 63 677 197 251 Spokane, Wash Johnstown, Fa . Haverhill, Mass Topeka, Kans Terre Haute, Ind Allentown, Pa cide. 1,121 269 457 386 247 . Blnghamton, N. Y Mobile, Ala South Bend, Ind Wheeling, W. Va.. Homi- bat- 487 580 1,545 1,401 462 62 49 46 59 53 . and 3,281 1,402 6,468 2,980 1,759 110 50 83 49 61 . . Portland, peace. Assault 45 1,599 310 75 108 70 Table 2.— PATROLMEN AND OFFICERS AND OTHER EMPLOYEES OF THE POLICE DEPARTMENT, AND ARRESTS BY CAUSE—Continued. [For a list of the cities in each state arranged alphabetically and the number assigned to each, see page 54.] 1903. AEEESTS FOE- Other SupernuCity Patrol- num- CITY OR jraNICIPAHTY. men and ber. officers. emPark meraries, Special police- substitutes, ot the police- men, and police depart- men. watch- reserves. men, Total arrests. Drunkenness. etc. ment. 151 1B2 153 154 155 Williamsport, Pa Pueblo, Colo.i Council Bluffs, Iowa 166 157 158 159 160 Everett, Mass.^ 161 162 163 164 165 Easton, Pa Gloueester, Mass West aoboken, N, J.s North Adams, Mass.Quincy, Mass.* 166 167 168 169 170 171 172 173 174 175 New Conn . . Kalamazoo, Mich.2 . . Britain, . Cedar Rapids, Iowa Lexington, Bay City, Ky Mich Tex Port Worth, Disturbing the peace. Assault and Homi- bat- cide. HouseVabreakgrancy ing. tery. 48 125 32 141 27 15 655 2,724 1,331 886 1,019 260 606 429 442 613 80 391 341 494 1,328 2,159 1,278 4, 153 739 610 613 175 665 29 462 28 29 109 127 185 112 34 70 104 20 23 .,088 128 41 52 4 37 129 63 335 318 1,308 528 1,070 S35 259 878 148 597 471 107 42 60 Colorado Springs, Colo.'' Hamilton, Ohio ' Orange, N. J.2 Lima, Ohio^ Kingston, N. Y.2 .... 966 1,105 810 1,861 461 373 241 444 563 12 77 365 29 120 188 12 107 94 45 112 161 48 16 182 16 Newburg, N. 540 500 930 1,107 240 337 412 537 243 68 22 40 72 64 37 63 74 178 51 5 23 64 30 Aurora, Y.^ 111.^ Nashua, N. H.2 Jackson, Mich Meriden, Conn.2 40 1 1 7 All Larceny. other of- fenses. 50 71 Table 2.— PATROLMEN AND OFFICERS AND OTHER EMPLOYEES OF THE POLICE DEPARTMENT, AND ARRESTS BY CAUSE— Continued. [For a list of the cities in eacli state arranged alphabetically and the number assigned to each, see page 54.] i»oa. City Patrol- I num- CITY OR MUNICIPALITY. men and ber. officers. I ARRESTS Supernu- Other em- mernric's, substitutes, ployees of the and police oepnrt- reserves. Specinl police- Park police- men. men, watch- men, Total arrests. Drunkeniies.s. (.'tC. ment. New York, N. Y,. Chicago, 111 Philadelphia, Pa 7,399 2, 833 8 2,408 Louis, Mo Boston, Mass 1,292 1,188 St. Baltimore, Md Cleveland, Ohio Buffalo, N. Y San Francisco, Cal Pittsburg, Pa . 304 641 Newark, N. J 410 354 32, 763 31, 362 18, 236 3,664 13, 182 10, 451 8,758 15,767 8,344 920 3,472 2,182 7,806 1,831 2,283 2, 342 5,198 6,089 1,505 1,267 1,770 4,566 7,134 50 1,654 3, 618 1,751 2,253 1,535 1,829 14 3,011 394 203 5,737 8,274 16, 497 29, 839 , CO 7,150 7,248 700 Minneapolis, Minn. Indianapolis, Ind . 210 170 6,912 7,116 7,958 5, 272 7,640 Providence, R. 301 10,112 ,5,866 230 182 192 1 "1,817 2. .577 1, ,532 90 3,893 5, 122 6,764 1,672 1,453 427 6,030 566 200 488 133 126 90 144 120 3,861 3,418 4,703 5,015 7,613 403 949 1,002 3,316 4,056 430 1,649 357 133 531 Memphis, Tenn Omaha, Nebr 157 126 111 91 70 5,149 4,482 4,901 5,305 7, 726 2,656 1,805 2,755 895 3,161 721 441 467 261 568 2,586 3,667 2,350 5,353 3,409 1,176 865 1,520 3,894 1,617 800 682 194 23 209 3,150 3,508 2,067 5,870 1,568 3,122 1,164 1,156 1,893 304 9,631 432 10, 189 940 Louisville, N.J Kansas Ky 291) I . Mo.. City, Paul, Minn ... Rochester, N. Y .. St. Denver, Colo Toledo, Ohio Allegheny, Pa Columbus, Ohio.. Worcester, Mass.. Los Angeles, Cal New Haven, Conn Syracuse, N. Y Fall River, Mass . . . 37 38 39 40 St. Paterson, N. J . Joseph, Mo.. Scranlon, Pa . . Lowell, Mass ... Portland, Oreg 104 60 66 115 81 41 42 43 44 45 Cambridge. Mass 106 158 158 92 120 46 47 Seattle, Wash ... Conn 80 101 48 49 Richmond, Va .. Reading, Pa Nashville, Tenn. 1109 53 54 55 46, 572 135,316 32, 897 4,575 19, 204 12, 749 59 ing the peace. 70,314 (i5, 468 25, 564 34, 732 29, 401 14 527 Washington, D. C. Jersey City, 51 52 H.i,93fi 204 116 19,799 29, 336 518 309 Mich New Orleans, La 60 422 324 138 141 70 928 361 730 643 442 Cincinnati, Ohio Milwaukee, Wis.. Detroit, 250 Disturb- Atlanta, Ga Albany, N. Y Grand Rapids, Mich . Dayton, Ohio Hartford, . Wilmington, Del J Bridgeport, Conn Trenton, N. J Troy, N. Y 66 57 68 59 60 Lynn, Mass Oakland, Cal 46 102 4,549 6,153 1,143 10, 014 61 62 63 64 65 Springfield, Mass. . 99 69 91 123 3,522 2,700 2,734 3,244 1,985 178 137 13 152 66 66 New — Bedford, Mass Somerville, Mass Lawrence, Mass Des Moines, Iowa Savannah, Ga Hoboken, N.J Peoria, HI Ind 16, 434 .. Camden, N. . 100 49 13 63 . 66 67 68 69 TO Evansville, 71 Duluth, 72 73 74 75 Lake City, Utah Waterbury Conn Elizabeth, N.J Erie, Fa Manchester, N. Utica, N. Y 28 5 23 10 2,716 4,110 5,643 2,602 3, 383, 2,141 1,756 2,321 3,264 3,988 . . H Kansas City, Kans. San Antonio, Tex Minn 4,284 4,306 2,357 1,767 2,683 12 Salt , 84 2,829 3,848 1,607 1,613 2,231 Assault and battery. FOR— 72 2.—PATROLMEN AND OFFICERS AND OTHER EMPLOYEES OF THE POLICE DEPARTMENT, AND ARRESTS Table BY CAUSE—Continued. [For a list of the cities in each state arranged alphabetically and the 1903. Patrol- CITY OR MtJNICIPALITY, men and officers. Charleston, S. C Wilkesbarre, Pa. Norlolk, Va Harrisburg, Pa . Yonkers, N. Y 110 J8 . . Me Portland, Houston, Tex Schenectady, N. Y., Youngstown, Ohio Holyoke, Mass Fort Wayne, Ind Akron, Ohio Saginaw, Mich . . Tacoma, Wash Covington, . . Ky Lancaster, Pa Dallas, Tex Lincoln, Nebr Brockton, Mass.. . . Pawtucket, R. I Birmingham, Ala . Little Rock, Ark... Spokane, Wash Altoona, Augusta, Pa Ga Binghamton, N. Y. Mobile, Ala South Bend, Ind... Wheeling, W. Va . Springfield, Ohio . Johnstown, Pa Haverhill, Mass Topeka, Kans 29 29 31 6 37 25 .. Terre Haute, Ind. AUentown, Pa McKeesport, Pa Dubuque, Iowa... 85 37 61 35 27 . Mont Davenport, Iowa Butte, Quincy, 111 Salem, Mass Elmira, N. Y Maiden, Mas.s.. Bayonne, N. J 40 36 30 48 30 . . . Superior, Wis.. York,.Pa Newton, Mass East Louis. Springfield, 111 Chester, Pa St. Ill , 6 Chelsea, Mass Fitchburg, Mass.. Knoxville, Tenn Eocklord, 111 Sioux City, Iowa . Montgomery, Ala Taunton, Mass 8 . Newcastle, Pa Passaic, N. J Atlantic City, N. J. Canton, Ohio Jacksonville, Fla. Galveston, Tex . Auburn, N. Y . Racine, Wis South Omaha, Nebr. Joplin, Mo Joliet,Ill Chattanooga, Tenn. Woonsocket, R. I 30 60 43 47 31 27 32 80 20 23 number assigned to each, see page 54.] 73 Table 2.—PATROLMEN AND OFFICERS AND OTHER EMPLOYEES OF THE POLICE DEPARTMENT, AND ARRESTS BY CAUSE— Continued. [For a list oi the cities in each state arranged alphabetically and the nimiber assigned to each, see page 1908. 54.] 74 LIQUOR SALOONS AND LICENSE FEES: Table 3,— RETAIL 1903 AND 1902. NUMBER OF RETAIL LIQUOR SALOONS, Amount CITY OR MUNICIPALITY. cense 1903 Alabama: Bi^min^ham. Mobile Montgomery Arkansas: Little Rock California: Los Angeles Oakland Sacramento San Francisco «,125 185 41 775 to 875 560 and 760 76 76 1,160 200 200 237 186 3,095 1720 247 182 3,176 Colorado: Colorado Springs ^ li- Apportionment of license fee, etc. 1902 125 201 50 , of fee. 300 and 400 340 84 county, SSaO; state, S175. City, ?600: ?43.76. Beer only—city, S300; county, J87.60; state City, $25, $50, and S125; countv, S250: state, S500. City, S200 and $400; state, $360. City, $360; county, $500; state, $300. City, City, City, City, 8720.1 8400. $300; all-night saloons, $40 additional. $84. No . Denver Pueblo Connecticut: Bridgeport' Hartfords Meriden < New Britain 3 New Haven Waterbury ' 410 130 469 127 626 625 295 163 81 57 382 301 159 450 460 450 460 460 Florida: Jacksonville Georgia: Atlanta Augusta Savannah ; state, $25. state, $25. per cent; county, 5 per cent. Beer, cider, ale, and Rhine wine only, $200. per cent; county, 5 per cent. Beer, cider, ale, and Rhine wine only, $200. per cent; county, 5 per cent. Beer, cider, ale, and Rhine wine only, $200. per c.ent; county, 6 per cent. Beer, cider, ale, and Rhine wine only, $200. General fund of city, 90 per cent; police department reserve fund, 5 per 'cent; firemen's relief fund, 5 per cent. Beer, cider, ale, and Rhine wine only, $200. City, 95 per cent; county, 5 per cent. Beer, cider,' ale, and Rhine wine only, $200. City, City, City, City, 95 95 95 95 159 169 460 176 300 For the use of the 495 492 800 City, 8800. 72 71 1,000 City, S2.;0; county, $250; state, $500. 90 101 87 91 228 1,000 200 200 City, $1,000. City, 8200. City, $200. 166 6,630 202 117 226 127 49 161 1,000 500 600 1,000 600 600 1,000 500 City, City, City, City, City, Citv, City, City, $l,O0O. $500. $600. 81,000. $500. $600. $1,000. $500. 283 203 633 149 179 6175 207 024 157 202 City, City, City, City, City, $75; = $100; $250; $100; $250; county, $100, county, $100. county, $100. county, $100. county, $100. 65 49 184 91 142 83 52 1,000 61 j900 181 82 145 80 610 1,200 600 900 City, City, City, City, City, City, $700; $600; $310; $900; $300; $600; countv, county, county, county, county, county, District of Columbia: Washington Malt liquors only— city, Malt liquors only—city, 175 Delaware: Wilmington 64 393 license. City, $600; state, $25. City, $600; state, $25. state. Beer only, $260. Illinois: Aurora^ Chicago East St. Louis 36 ',017 275 128 228 134 Joliet Peoria Quincy Eocktord .54 Springfield Indiana: Evansville Fort Wayne Indianapolis South Bend Terre Haute Iowa: Cedar Rapids Council Bluffs Davenport Des Moines Dubuque Sioux City Kansas: 200 360 200 350 Kansas City $300 $300. $300. $300. $300, $300, No license. No license. No license. Topeka Wichitas Kentucky: Covington Lexington. : 193 140 900 97 Louisville Newport Louisiana; New Orleans 182 135 870 102 250 225 305 250 i I 1,617 Maine: Portland Maryland: Baltimore 100 to 1,000 City, City, City, City, 2,230 Boston Brockton 2,215 260 786 600 to 2,000 Cambridge Chelsea Everett^ Fall River 75 Fitchburg Gloucester Haverhill Holyoke Lawrence Lowell Lynn 1,800 to 3,000 Malt liquors only— state, $50. Malt liquora only— state, 850. Malt liquors only— state, Malt liquors only—state, 860. $50. according to sales of preceding year. license. City, three-fourths; state, one-fourth. $500, $1,100, No No license. license. No license. (») 100 28 26 37 45 86 91 66 $100; state, $150. 876; state, $160. $155; state, 8150. $100; state, $160. City, $100 to $1,000, No Massachusetts: and $2,000. City, three-fourths; state, one-fourth C) $1,800, 82,600, and City, three-fourths; state, one-fourth. S3,000. V) and 1,800 and 2,000 1,500 and 1,800 2, 500 and 2,800 1,500 1,800 City, City, City, City, (?) 760 to three-fourths; three-fourths; threCTfourths; three-fourths; state, state, state, state, one-fourth. one-fourth. one-fourth. one-fourth. C») 2, 700 Maiden New Malt liquors only, not less than $150. Malt liquors only, not less than $150. Malt liquors only, not less than $150. Malt liquors only, not less than $160. Malt liquors only, not less than $150. Malt liquors only, not less than 8150. Malt liquors only, not less than 8150. Malt liquors only, not less than $150. iW60 81,500, $1,600, $1,660, $1,700, $2,300, and $2,700. City, three-fourths; state, one-fourth. JNo license. 81,100, 81,400, and 81,500. City, three-fourths; state, one-fourth - Bedford 58 Newton 1 1,100 to 1,500 No 1 2 = In 1903; was $600 in 1902. Not included in the report for 1902. By an act approved May 15, 1903, amount ^C°ty 6 ' Ssl^rifsedloSSer^^ for license. county purposes raised to 10 per cent 'P^™^'" ''"^ ''' ''°'' ''"''"^' '"' '^^^'^ P"^P°^«^ No license in 1903; was 8300 and $1,000 in 1902. No license in 1903; was $1,700 and $2,000 in 1902. 8No license in 1903; was $800 to 82,000 in 1902 ($500, 81,300, 81,800, 81,800 and 82 000) ^'^^'^^ '» 1« Pe^ent. 75 Tabls 3.—EETAIL liquor SALOONS AND LICENSE FEES: 1903 AND 1902— Continued. miMBEK OF EETAIL LIQDOE SALOONS. CITY OK MUNICIPALITY. Amount cense of li- Apportionment fee. of license fee, ete. 1902 Massacliusetts— Continued. North Adams' Quincyi Salem $700 32 and $1, 300 "i,'6d6and2,"66o C^) Somerville Springfield Taunton Worcester MicWean: Bay City Detroit Grand Rapids Jackson Kalamazoo i Saginaw City, three-fourths; state, one-fourth. No license. City, three-fourths; state, one-fourth. No license. City, threp-fourths; state, one-fourth. S500, 81,500, and $1,800. City, three-fourths; state, one-fourth. 8500, 81,500, and 82,000. City, three-fourths; state, one-fourth. 55 SI 91 65 31 90 106 1,285 187 89 50 176 101 1,200 193 83 174 381 356 167 374 1,000 1,000 1,000 City, 81,000. City, 81,000. City, 81,000. 40 602 173 2,581 42 586 159 2,241 1,380 850 1,000 600 Citv, City, City, City, 170 165 900 38 229 86 35 221 86 n,ooo 1, 500 to 1,800 600 and 2, 800 500 to 2, 000 600 500 500 500 500 500 173 one-half, one-half, one-half, one-half, one-half, one-half, City, City, City, City, City, City, less less less less less less per cent for per cent for 1 per cent for 1 per cent for 1 per cent for 1 per cent for 1 1 collecting; collecting; collecting; collecting; collecting; collecting; county, county, county, county, county, county, one-half, one-half, one-half, one-half, one-half, one-half. Minnesota: Duluth Minneapolis St. Paul Missouri: Joplln Kansas City St. Joseph St. liOuis Montana: Butte Nebraska: Lincoln Omaha South Omaha New Hampshire: Manchester 1,000 1,000 92 49 Nashuai 600 to 1, 200 600 and 800 8480; 8260; 8470; 8500; county, 8800; state, 8100. county, 8500; state, 8100. county, 8480; state, 860. state, 8100. City, 8300; county, 8600. City, 81,000. Citv, 81,000. City, 81,000. City, one-half; county, one-half. 8600, 81,000, and 81,200. §600 and $800. City, one-half; county, one-half. New Jersey: 223 Atlantic City Bayonne Elizabeth Hoboken Jersey City Newark Orangei Passaic Paterson Trenton West Hoboken ' 350 250 500 250 250 250 250 250 500 250 350 250 City, City, City, Citv, City, Citv, City, City, City, Citv, City, Citv, $350. 8250, 8500. 8250. 8260. 8260. 8250. 8260. 8500. $250. 8350. $250. 750 526 625 4 750 6 525 525 81,200 525 1750 6 625 4 750 4 750 4750 6 526 City, City, City, City, City, City, City, City, City, City, City, City, City, City, one-half: one-half; one-half; one-half; one-half; one-half; one-half; one-half; one-half; one-half; one-half; one-half; one-half; one-half; City, City, City, City, City, City, City, City, City, Citv, City, five-tenths; five-tenths; five-tenths; five-tenths; five-tenths; five-tenths; five-tenths; five-tenths; five-tenths; five-tenths; five-tenths; City, 8400. 208 158 210 231 375 1,019 1,404 161 222 237 379 1,031 Camden 1,464 100 102 503 291 138 102 506 287 New York: Albany Auburn Bingham ton.. Buffalo Elmira Kingston! New York Newburgi Eochester Schenectady Syracuse . Troy Utica Yonkers 342 106 116 1,514 161 116 10, 537 99 510 274 376 229 239 187 4 375 104 121 1,755 171 6 6 11, 164 544 245 393 261 256 175 Ohio: Cincinnati Cleveland Columbus Dayton Hamilton 1 Limai ... Springfield . . Toledo Youngstown.. Oregon: Portland Pennsylvania: Allegheny Allen town Altoona Chester Easton Erie Harrlsburg . . Johnstown ... Lancaster — McKeesport . Newcastle Philadelphia Pittsburg Keading Scranton Wilkesbarre . Williamsport York 444 180 138 1,644 1,657 637 426 155 144 155 876 345 169 828 304 £50 860 350 350 350 350 350 350 350 350 350 362 319 400 204 167 1,692 2,096 61C Akron Canton 1,100 186 78 60 46 43 139 68 69 79 66 28 1,764 545 170 201 144 49 34 78 55 47 42 139 68 83 79 67 31 1,814 571 170 200 143 49 33 bm 650 550 60 660 550 560 560 650 650 1,100 1,100 550 1,100 550 650 550 City. Citv, City, City, City, City, Citv, City, City, City, City, City, Citv, Citv, City, City, Citv, City, 1 Not included in the report 2 No license. In 1903; 4 In 1903; 6 In 1903; » In 19033 $900 8400 8400. 8400; $400 S400 $400 8400, 8400; state, state, state, state, state, state, state, state, state, state, state, state, state, state, one-half. 4 one-half. 6 one-half. 6 one-half. * one-half. 6 one-half, one-half. ^ one-half, one-half. 4 one-half. 6 one-half. * one-half. 4 one-half. 4 one-half. 6 county, county, county, county, county, county, county, county, county, county, county, two-tenths; two-tenths; two- tenths; two- tenths; two-tenths; two-tenths; two-tenths; two-tenths; two-tenths; two-tenths; two-tenths; Malt liquors only, 8200. 8100. county, county, county, county, county, county, county, county, county, county, county, $100; state, 8100 state, 8100 state, $100 state, $100 state, $100 state, $100 state, 8100 state, 8100: state, 8100 state, $100 state, county, $100: state, 8100. 860, 850, $50, $50. $50. $50. $50. $50. 860. 850. 8400 $400 000); state, 8100. 81,0( 8900 county, 8100 state, 8100. 8*00 county, $100; state, 860. $900: $400 county, 8100: state, $60. 8400; county, $400; county, 8100: state, $50. 8100: state, $50. for 1902. was 81,500 in 1902. was $500 in 1902. City, two-thirds; was 8350 in 1902. City, two-thirds; was 8800 in 1902. Citv, two-thirds; state, one-tlurd. state, one-third. state, one-third. state, state, state, state, state, state, state, state, state, state, state. three-tenths, three- tenths, three-tenths, three-tenths, three-tenths, three-tenths, three-tenths, three-tenths, three- tenths, three-tenths, three-tenths. 76 Table CITY OR MUNICIPALITY. 3.—RETAIL LIQUOR SALOONS AND LICENSE FEES: 1903 AND 1902— Continued. Table 4.—FIREMEN, FIRE EQUIPMENT, FIRE [For a 1903. list of the cities in each state arranged alpha- 79 ALARMS, FIRES, AND PROPERTY LOSS FROM FIRES, and the number assigned betioally to each, see page 54.] 1003. —continued. EQUIPMENT Fire hydrants. Hose reels and hose wagons. Length o£ hose {total feet). Wagons and other 438,003 207, 491 100, OQO 104, 150 125,423 110 50 18 31 30 54 28 Horses. 550 48,800 86,000 87,000 104,790 19 50 78 50 52 24 24 27 16 Total. Owned by city. 24,886 19, 922 13, 764 8,438 7,857 21,867 19, 922 13, 647 8,334 7,563 209 170 250 318 185 2,759 6,948 4,800 4,104 3,414 2,733 6,868 4,800 68,083 75, 300 96,520 36, 323 56, 450 175 201 223 153 162 3,075 2,856 4,014 1,766 2,174 3,075 2,856 4,002 7 12 18 17 36,200 30,000 31, 112 45,434 41, 440 2,321 2,264 554 3,411 2,016 2,278 2,264 554 3,411 25 115 80 107 183 112 12 20 20 13 13 33,000 34,750 53,800 30,650 18,250 90 82 123 94 67 2,272 2,587 2,498 3,049 3,023 1,990 2,587 2,455 3,007 30,000 31,500 30, 700 30, 100 22,000 71 68 1,507 1,719 1,558 1,902 776 1,406 1,719 1,446 1,706 764 28,660 17, 400 23,400 16, 307 22,005 1,069 2,714 1,060 965 1,578 1,069 2,714 1,060 900 15,600 14, 650 11,550 28,150 26,650 1,201 813 775 1,199 638 716 1,126 638 14,500 20,000 24,050 29,585 35,509 1,024 1,435 864 1,404 1 324 1,005 1,425 849 1,404 1,279 25,050 22,000 18,350 17,500 14,900 1,217 1,055 806 840 744 1,217 999 717 840 713 17,060 12,000 14,000 13, 700 21,000 833 846 704 660 1,068 833 690 620 660 1,004 1S2, 105 loss 88 84 82 ' 24,000 19, 100 16,520 7,550 27,372 20,000 24,400 14, 100 15,400 12,000 ;,208 11, 126 10, 046 ?7, 082, 439 75 54 97 8,251 3,351 2,566 2,630 6,064 3,160 1,862 2,246 3,062,931 2, 326, 528 1,203,929 1,674,333 481 410 593 600 681 3120 622 1,742 1,301 1,364 1,235 1,418 1,631 1,239 1,266 1,168 1,171 1,766 1,164 696 1,065 1,007 1,526 1,068 627 933 825 594 772 1,098 1,109 717 600 724 1,015 1,072 488, 222 519, 054 339, 847 225 170 973 1,455 735 461 616 881 1,277 685 429 567 218,808 668, 078 267, 140 782, 183 112 196 12 284 248 170 187 211 601 408 670 811 571 570 406 635 753 502 194, 904 179. 172 420, 906 327 8 314 264 611 429 '289 66 1,678 139 184 96 71 102 126 36 108 117 164 422 311 266 446 430 416 275 265 412 101 89 159 129 176 296 502 662 430 391 116 106 75 124 373 211 336 97 346 26 90 by city. by city. 205 3 25 12 4,104 95 12 1,766 2,174 2,016 279 217 666 80 2 663 340 491 250 305 669 209 150 390 302 274 '163 43 42 (,023 102 1,201 813 60 74 45 700 778 930 700 778 845 112 77 112 118 106 67 102 73 45 173 19 25 1,143 85 453 916 Exclusive of property loss in Fairhaven borough and Includes 1 outside city limits. Data are for ten months. » Combination engines, chemical and hand. 10 Telephones used. « ' 8 72 100 71 656 10 1, 96 181 156 84 1,000 1,081 623 295 82 327 150 195 282 1,096 1,081 623 320 1,143 453 916 towers. 2,842 1,437 1,318 1,036 660 117 104 294 96 777 Not owned Private. 782 380 788 973 604 830 788 1,018 Owned Public. city. 8 150 790 26,260 20,400 17,000 11,000 17,500 3,319 Not owned by from fires. Water 1,091 478 321 251 388 15 35 Property Fire alarms. vehicles. 169 89 12 26 52 Fire alarm boxes. Cisterns, etc. 22 15 86 71 90 234 284 181 (10, New Haven annex. 456,601 240, 877 P) 268,042 180. 173 97, 397 196, 660 94, 616 567, 876 594,066 325, 271 35,994 226, 468 230,239 912, 754 360 357 142,060 105, 296 124, 104 74, 576 360 266, 933 139 78, 065 366,583 35, 382 465, 156 294 96 295 218 223 276 257 311 357 263 181 319 566 1,037,448 438, 043 583,558 250, 924 2, 164, 100, 625 466 223 237 296 276 113 63 79 50 159 1,211,816 553, 324 491 385 300 181 670,615 824, 062 932, 240 256 90 181 211 179 300 216 3 159, 59, (') 909 45,973 637, 833 146,071 149,673 13, 337 54, 180 39, 608 284 335 239 30, 317 181 197, 580 136, 938 91,320 93, 676 278 224 267 170 266 150 54, 078 51, 416 29,998 118, 762 I 340,000 80 Table 4.—FIREMEN, FIRE EQUIPMENT, FIRE ALARMS, [For a 1903. list of the cities in each state arranged alphabetically 81 FIRES, AND PROPERTY LOSS FROM FIRES— Continued, and the number assigned to each, see page 64.] 1903. 82 Table 4,— FIREMEN, FIEE EQUIPMENT, FIRE ALARMS, [For a 1903. list of the cities in each state arranged alphabetieally 83 FIRES, AND PROPERTY LOSS FROM FIRES— Continued, and the number assigned to each, see page 54.] 1903. EQUIPMENT— continued. 84 Table 4.— FIREMEN, FIRE EQUIPMENT, FIRE ALARMS) [For a list of the cities in each state arranged alphabetically 1903. The figures for equipment are exclusive of the equipment of volunteer vuiuuieer companies comDanip>i in nnoono jv, i. Queens ar^A and v<ny,r Richmond boroughs Includes 4 police boats equipped as fire boats. Estimated. * Includes 2 combination hook and ladder trucks and hose wagons. 1 "- 2 ^ Not reported. 85 FIRES, AND PROPERTY LOSS FROM and tlie number assigned to each, see page FIRES-Continued. 54.] 1903. 86 Table 4.—FIREMEN, FIRE EQUIPMENT, FIRE ALARMS, [For a 1903 list of the cities in each state arranged alphabetically 87 FIRES, and the AND PROPERTY LOSS FROM FIRES— Continued, number assigned to each, see page 54.] 1903. EQUIPMENT— con tinu ed Fire hydrants. Hose reels and hose wagons. Length Wagons of hose (total and Qther Jeet.) vehicles. 17, 150 11, 150 Fire alarms. Total. 10,500 7,780 20, 600 11,900 14,000 12,150 9,950 16,450 603 395 274 685 909 27,000 14, 300 10,000 9,450 24,100 615 579 640 650 770 37 Owned by city. Not Owned owned by by city. 135 95 194 129 230 32, 380 609 6 579 15 10 196 114 81 42 64 75 249 300 129 276 165 226 287 117 261 160 134, 763 625 640 575 85 101 63 60 52 150 175 264 279 165 136 160 234 188 55 59, 348 92, 069 249 657 892 652 502 587 696 802 5.52 450 5,153 12,350 9,000 8,300 26 20 32 22 29 285 316 573 607 686 7,500 7,925 12,000 16,000 9,000 21 17 21 30 29 15, 150 17, 825 Ill 57 12 42 12 14 5 745 654 535 365 22 143 611 50 167 346 322 779 325 129 341 5,900 9,650 9,400 38 31 21 27 27 7,500 9,300 11,650 11, 080 8,100 14 23 14 20 27 357 342 344 368 332 36 152 9,500 14,250 6,450 6,850 11,200 616 247 402 278 401 350 266 432 4 Data are 90 68 84 25 55 3i;5 346 440 486 495 2 7,219 20, 443 98, 854 89, 841 62,232 86,798 30,214 29,149 79,611 120,231 36, 823 23,051 428,915 41, 659 32, 141 7,775 296 170 224 255 197 327, 054 232 134 201 137 109, 14, 136, 188, 96, 012 199, 168 66,246 26,463 205 6 Data are 16, 53, 691 65, 331 16, 931 n71 n7i 27,500 139,155 62 211 84 145 72 68,808 27, 767 619,647 30, 678 13, 492 6 64 61 53 39 43 113 192 95 187 145 64 106 34 17 105' 1.54 72 106 74 138 226 87 months. 14,500 127 183 128 55 180 119 159 for eight 54,241 194,908 138 186 137 55 206 125 162 100 56 68 74, 072 29, 101 158 157 126 131 132 166 22 340 70 506 21,874 146 166 218 54 193 126 131 143 183 27 84 247 120 028 530 208 065 164 204 171 111 226 '87 156 77 .56 230 242 237 528 for calendar year. 134 368 65, 969 110, 063 164 207 183 121 158 62 48 126 35 292 803 205 230 242 255 571 m 23 458 18 24 19 3,500 4,sa} 9,350 9,000 10,500 173 253 66 411 589 314 276 947 -5,880 80 203 18 300 966 332 403 152 11,«50 237 143 201 140 5 322 779 16 500 16,539 8,000 6,500 7,000 440 486 565 506 334 186 315 268 197 1 481 11,300 12,600 149 267 164 69, 744 1, 392, 30, 504 458 419 350 11 44 «. 285 316 753 676 678 366 561 «,oao 13 47 111 40 84 71 218 48 803 327 340 599 43 502 686 573 459 686 351 848, 002 146 106 210 138 248 17 33 20 36 22 6,760 15,050 7,500 6.000 21,508 215 172 92 141 174 106 74 46 43 83 5,000 13,600 6,630 11,800 17,400 10, Public. 603 395 26 28 17 669 370 770 387 296 19 towers. city. 46 69 87 711 412 782 401 300 28 19 23 22 24 Not owned by from flres. 106 42 33 26 33 12 352 411 589 314 city. loss 229 178 98 143 183 517 1,148 306 15,050 7,000 18,000 16,800 8,000 10, Property Fires. Water Horses. 517 1,148 412 308 670 18,800 8,800 11,400 5,000 7,000 Fire alarm boxes. Cisterns, etc. 92 48 123 223 109 0) 42, 089 127, 824 175 58,048 33,928 303, 046 214, 455 671,993 866 860 233 705 002 131 38,896 136 137 138 139 141 65, 60, 14, 86, 943, 764, 016 8,480 19, 802 36, 931 72, 323 7,070 23, 382 122, 920 132 133 134 135 142 143 144 146 146 88 Table 4.— FIKEMEN, FIRE EQUIPMENT, FIRE ALARMS, [For a 1903 list ol the cities in each state arranged alphabetically 89 FIRES, AND PROPERTY LOSS FROM FIRES— Continued, and the number assigned to each, see page 54.] 1902 EQUIPMENT—continued 90 Table 5.—PUBLIC [For a list SCHOOL BUILDINGS, SCHOOLROOMS, AND SCHOOL TEACHERS. of the cities in each state arranged alphabetically and the number assigned 1903. SCHOOLROOMS. SCHOOL BUILDINGS. CITY OR MUNICIPALITY. In build- Owned Total number. by city. Rented. Total ings number. owned by city. New York, N. Y.. Chicago, 111 Philadelphia, Pa. St. Mo Louis, Boston, Mass Baltimore, Md Cleveland, Ohio . Buffalo, N. Y San Francisco, Cal. 502 398 330 130 347 436 327 253 130 304 10, 877 103 85 104 74 88 73 85 1,640 1,184 1, 271 829 1,161 53 876 774 978 717 1,196 . Pittsburg, Pa Cincinnati, Ohio.. Milwaukee, Wis .. Mich Detroit, Washington, D. C. 74 70 149 Newark, N.J 6 New Orleans, La. 62 133 4,870 3,642 1,554 2,103 862 774 973 661 1,119 H851 553 631 101 56 61 35 64 100 54 49 35 58 697 616 602 644 491 596 604 582 544 475 41 57 510 468 513 577 517 610 468 610 577 615 476 477 Memphis, Tenn Omaha, Nebr 43 38 53 26 55 286 205 394 430 459 286 200 394 Paterson, N. J.. St. Joseph, Mo Scranton, Pa... Lowell, Mass... Portland, Oreg. 32 44 53 31 370 266 393 287 344 370 254 380 287 337 336 225 304 336 224 304 383 417 310 323 249 330 219 302 307 244 330 219 Providence, R. Kansas St. I. Mo City, Paul, Minn . . Rochester, N. Y.. Denver, Colo Toledo, Ohio Allegheny, Pa ... Columbus, Ohio.. Worcester. Mass.. Los Angeles, Cal. New 41 29 41 Haven, Conn Syracuse, N. Y Fall River, Mass ... Atlanta, Ga Y Albany, N. 29 38 75 « Cambridge, Mass Grand Rapids, Mich Dayton, Ohio Seattle, Wash Conn Hartford, Richmond, Va Reading, Pa Nashville, . . . Tenn . Wilmington, Del.. Camden, N. 240 J Bridgeport, Conn. Trenton, N. J Troy, N. Y 297 241 232 248 234 289 277 267 289 238 240 190 267 285 234 240 186 350 363 Peoria, 111 364 363 144 189 302 Evansville, Ind 236 234 131 219 194 137 Lynn, Mass Oakland, Cal New Bedford, Mass Somerville, Mass Lawrence, Mass Mass Des Moines, Iowa Savannah, Ga Hoboken, N.J Springfield, . Manchester, N. H.. Utica, N. Y 131 229 194 141 Kansas City, Kans San Antonio, Tex . Duluth, Lake City, Utah. Waterbury. Conn 160 302 284 203 160 170 Elizabeth, N. J Erie, 14 H2 Minn Salt 3 128 20 21 60 1,164 1,260 769 1,161 563 665 1,023 629 . 2 1, ,612 43 57 63 60 Ky Minneapolis, Minn Indianapolis, Ind... 1 449 211 191 658 Louisville, build, ings. 428 4,659 3,451 1,554 2,019 10, 62 43 69 70 64 Jersey City, N. J In rented Pa Included in other regular day schools. Include*" kindergartens. Includes teachers in school for deaf. 150 170 6SfcTude"i p^jfesitnifiir'""'^' '" °''''' ^^^"'" Includes 12 rooms in portable buildings. « "^^y -^?°'^' to each, see page 54,] 91 Table £.— PUBLIC SCHOOL BUILDINGS, SCHOOLROOMS, AND SCHOOL TEACHEES-Continued. [For a list of the cities In each state arranged alphabetically and the number assigned 1903. SCHOOL BUILDINGS. SCHOOLROOMS. City num- Number CITY OR MHNICH'ALIT'. ber. Owned Total number. by city. In build- Rented. Total ings number. owned by city. Charleston, S. C... Wilke.sbarre, Pa... 81 Norfolk, Va Harrisburg, Pa Yonkers, N. Y Portland, Me Houston, Tex Schenectady, N. Y. Youngstown, Ohio. Holyoke, Mass Fort Wayne, Ind. 87 88 89 90 Akron, Ohio Saginaw, Mich... Tacoma, Wash... Covington, Ky... 91 92 93 94 95 Lancaster, Pa 190 109 190 200 81 190 309 185 198 245 150 104 181 156 231 ISO 104 179 154 167 201 217 188 97 167 201 215 188 92 19 17 19 33 28 120 175 165 180 146 320 176 165 180 146 Altoona, Pa Augusta, Ga 12 13 21 13 13 168 163 98 160 163 87 Binghamton, N. Y. Mobile, A\& South Bend, Ind... Wheeling, W.Va... Springfield, Ohio .. 16 13 33 12 17 194 82 135 155 160 194 82 134 155 160 Johnstown, Pa... Topeka, Kans Terre Haute, Ind. Allentown, Pa . . 25 34 23 21 17 160 145 168 206 130 160 146 168 388 130 111 112 113 114 115 McKeesport, Pa.. Dubuque, Iowa.. 12 17 9 152 127 115 Davenport, Iowa. Qulncy, 111 18 14 197 307 152 123 115 197 105 116 117 Salem, Mass Elmira, N. Y... Maiden, Mass.. Bayotlne, N. J 21 11 19 11 17 123 135 154 143 151 123 135 153 137 140 24 26 143 159 3124 136 124 3117 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 118 119 120 Dallas, Tex Lincoln, Nebr Rock, Ark.. Spokane, Wash . Little . Haverhill, Mass.. Mont Butte, . Superior, York, Pa 126 127 128 129 130 Chelsea, 136 137 138 139 140 . Birmingham, Ala. 121 122 123 124 125 131 132 133 134 135 ... Brockton, Mass . Pawtucket, E. I Wis . , Newton, Mass '126 Ea.st St. Louis, 111 16 22 Springfield, 111 Chester, Pa Mass Sioux City, Iowa. Montgomery, Ala Taunton, Mass 121 143 13 22 14 17 25 Fitchburg, Mass . Knoxville, Tenn. Eockford, 111 71 10 32 16 10 . Newcastle, Pa Passaic, N. J Atlantic City, N. J 82 149 173 139 126 127 103 . Canton, Ohio Jacksonville, Fla Galveston, Tex ... Auburn, N. Y Wichita, Kans.s ... . Racine, Wis South Omaha, Nebr. 141 142 143 144 Joliet,Ill 145 Chattanooga, Tenn 146 147 148 149 150 Woonsocket, R. I Sacramento, Cal . Joplin, Mo La Crosse, Wis Oshkosh, Wis Newport, Ky 143 159 133 124 120 143 82 149 173 63 139 124 127 101 151 320 98 123 114 151 117 111 107 109 111 101 109 117 117 98 123 114 . 1 85 126 130 112 80 84 139 130 110 In rented buildings. of high schools. to each, see page 64.] 92 Table 5.—PUBLIC SCHOOL BUILDINGS, SCHOOLROOMS, AND SCHOOL TEACHERS—Continued. [For a list of the cities in each state arranged alphabetically and the 1903. number assigned to each, see page 54.] 93 5.— PUBLIC SCHOOL BUILDINGS, SCHOOLROOMS, AND SCHOOL TEACHERS— Continued. Table [.For a list of the in each state arranged alphabetically cities and the number assigned to each, see page 64.1 1903. SCHOOLROOMS. SCHOOL BDILDINGS. Number City num- CITY OR MUNICIPALITY. In build- Owned Total ber. number. by city. Rented. ings Total In rented number. owned by city. 1 2 S 4 York, K. Y .. Chicago, 111 Philadelphia, Pa New . St. Mo Louis, 5 Boston, Mass 6 7 8 Baltimore, Md Cleveland, Ohio ... Buffalo, N. Y San Francisco, Cal. 9 10 Pa Pittsburg, 11 12 13 14 15 Cincinnati, Ohio.. 16 17 18 Newark, N. J 19 20 Milwaukee, Wis New . Mich Detroit, Orleans, La.. Washington, D. C. — Jersey City, N. J Louisville, Ky 497 429 326 129 345 429 336 252 129 301 125 72 92 97 88 98 60 83 75 70 136 63 81 74 62 122 6 Minneapolis, Minn Indianapolis, Ind . 4,646 3,371 1,521 1,946 687 577 579 619 93 120 653 547 467 506 507 463 601 558 485 607 463 499 668 485 37 22 72 76 384 400 282 352 381 282 187 Paterson, N. J.St. Joseph, Mo . Scranton, Pa - - Lowell, Mass... Portland, Oreg. 367 256 387 281 326 Syracuse, N. Y' Fall River, Mass . . . 41 Cambridge, Mass Atlanta, 43 44 45 Albany, N. 46 47 48 49 50 Seattle, 51 52 53 54 55 Wilmington, Del.. 25 Ga Y Grand Rapids, Mich Wash . 8 . Conn Richmond, Va .. Hartford, . Reading. Pa.. Nashville, Tenn. Trenton, N. Troy,N. J Y Lynn, Mass Oakland, Cal New Bedford, Ma'is Somerville, Mass Lawrence, Mass 66 67 68 69 Evansville, Ind Manchester, N. Utica, N. Y Des Moines, Iowa Savannah, Ga Hoboken,N. J Peoria, 111 H . 70 Kansas City, Kans. San Antonio, Tex.. 71 Duluth, Salt Minn Lake City, ... — Utah. Waterbury, Conn Elizabeth, N. J Pa 75 Erie, 76 77 78 79 Charleston, S. C. Wilkesbarre, Pa Norfolk, Va Harrisburg, Pa.. Yonkers, N. Y . 49 21 19 47 18 29 33 31 32 27 Camden, N.J Bridgeport, Conn Springfield, Mass.. «0 21 38 38 . Dayton, Ohio 61 62 63 64 65 72 227 77 20 81 249 65 "49 "52 7 9 7 13 17 126 52 30 69 Denver, Colo.^ 42 73 74 81 88 94 105 588 690 594 619 36 37 38 60 1,679 1,200 1,212 809 997 « 100 62 49 34 196 396 56 57 58 59 1,111 744 699 641 762 620 Memphis, Tenn Omaha, Nebr 40 10,474 5,163 3,319 1,378 1,705 46 20 70 111 73 New Haven, Conn 39 C=) In all other public schools. schools. 6799 645 631 1,000 604 31 32 33 34 35 . . 163 schools. 6817 545 662 1,016 609 Toledo, Ohio Allegheny, Pa Columbus, Ohio.. Worcester, Mass.. los Angeles, Cal Y 328 In night day 58 32 54 62 57 26 27 28 29 3D Paul, Rochester, N. 92 127 86 78 63 (2) 1,229 757 1,123 226 178 193 regular 708 960 14 St. . . . 86 tens. In other 925 773 821 698 1,099 23 24 25 I Mo Minn 630 370 264 93 237 439 283 181 In kinder gar- 77 61 115 40 185 Providence, R. City, ings. In high schools. 8i;s 760. 982 21 22 Kansas m 1,119 of high schools. 744 978 661 912 6 101 54 60 34 10, 168 4,829 3,662 1,621 2,032 1,146 1,245 813 1,123 71 88 72 86 62 32 68 69 60 10, 607 build- No 2 Not reported. 3 , 390 417 326 218 310 36 20 163 367 254 372 281 319 25 28 27 350 256 316 242 318 66 328 216 304 377 414 328 214 304 377 409 63 22 29 42 39 329 223 254 324 352 270 318 249 322 214 260 302 244 322 214 27 44 35 19 17 249 318 231 303 221 239 222 284 240 296 230 212 272 28 19 19 19 16 216 206 263 30 43 18 46 26 34 63 12 16 18 331 318 144 187 286 318 318 112 161 286 43 61 8 11 21 256 321 138 185 263 25 24 26 22 21 236 234 131 131 229 189 125 219 189 119 22 16 19 21 10 212 142 188 174 129 32 25 31 10 18 308 278 203 140 170 308 268 203 140 170 21 29 19 229 293 196 160 6 20 15 27 16 81 81 183 95 187 180 183 95 183 178 Included in other regular day schools. 6 Includes kindergartens. Includes 6 portable buildinss. Includes 10 rooms in portable buildings. 3 12 3 74 161 8 46 3 23 'i2 i 207 184 86 184 170 TNot including * "2 1 266 285 234 232 186 , 20 112 M42 289 236 232 190 6 ., 9 55 44 23 14 47 46 20 29 24 28 appropriation. 5 15 '19 232 230 206 239 214 < 1 469 375 427 476 16 (25) special teachers. Includes 14 portable buildings. 94 Table 5. -PUBLIC [For a list of SCHOOL BUILDINGS, SCHOOLROOMS, AND SCHOOL TEACHERS-Continued. the cities in each state arranged alphabetically and the 1903. number assigned to each, see page 54.] 95 Table 6.—PUPILS REGISTERED AND AVERAGE ATTENDANCE IN PUBLIC SCHOOLS. [For a list of the cities in each state arranged alphabetically and the number assigned to each, see page 54.] 1903. Number CITY OR MCNICIPALITY. In high In kinder- schools. gartens. New York, N. Y Chlcaeo, 111 Philadelphia, Pa St. Louis, Mo Boston, Mass 23, 701 544 7,413 4,078 10, Baltimore, Md Cleveland, Ohio ... Buffalo, N. Y San Francisco, Cal. Pittsburg, 14,357 15, 521 9,584 9,927 6,216 3,678 3,79() 3,357 3,369 2,024 Pa In other regular day schools. 536, 689 247, 323 177,571 69,919 84, 368 2 2,010 1,606 2,387 Average attendance— registered 78,465 58, 800 55. 436 42. 972 47,013 In night In schools. all other public schools. 68, 929 13, 027 24, 380 7,231 859 626 4,307 14,480 201 164 329 6,079 1,266 4,079 6,628 In high schools. In other In kinder- regular day gartens. 8,297 6,356 6,056 5,830 3,577 15, 696 8,947 6,419 3,045 6,594 2,283 3,229 2,840 2,396 1,607 ;) 1,040 704 schools, In night schools. In all other public schools. 229 717 274 651 66,606 24,912 5,650 10, 105 1,952 6,116 6,019 489 367 252,953 44,567 41,429 33, 152 36, 275 1,217 670 1,590 2,249 117 291 415, 194, 125, 53. f Cincinnati, Ohio . . Milwaukee, Wis . . Mich Detroit, New 2,572 1,998 3,177 1,006 3,715 C Orleans, La... 6,475 3,649 994 1,938 41,274 34, 899 s 36, 107 1,334 (*) 28,946 43. 973 'i,"599' 198 163 6,695 407 701 159 34, 301 30, 439 25, 657 6,444 2,699 1,128 101 2,114 1,072 2,900 3,906 1,921 24, 795 25. 437 Denver, Colo 1,957 3,646 1,993 1,403 2,600 Toledo, Ohio Allegheny, Pa . . Columbus, Ohio. Worcester, Mass.. Los Angeles, Cal 1, 295 669 2,236 2,040 812 2,514 755 18, 18, 17, 19, 23, New Haven, Conn. 1,515 1,790 684 733 1,639 1,246 1,177 226 Washington, D. Newark, N.J Louisville, 1,234 N.J Jersey City. 651 Ky Minneapolis, Minn Indianapolis, Ind . . . Providence, R. X. Kansas Mo Citv, . Paul, Minn Rochester, N. Y.. St. . . Syracuse, N. Y' Fall River, Mass . . Memphis, Tenn Omaha, Nebr 1,009 1,067 924 901 Cambridge, Mass Ga Albany. N.Y Grand Rapids, Mich Davton, Ohio Seattle, Wash Conn Hartford. Tenn . Wilmington, Del.. Camden, N. J Bridgeport, Conn Trenton, N. J Troy, N. Y . Lynn, Mass Oakland, Cal New Bedford, Mass Somerville, Mass Lawrence, Mass Springfield, Mass . . Hoboken, N.J Peoria, 111 Evansville, Ind Manchester, N. H.Utica, N. Y Kansas City, Kans San Antonio, Tex.. Duluth, .811 1,451 492 1,195 618 1,710 300 239 544 776 443 590 811 250 City, 1,970 568 769 1,040 1,561 1,102 82 1,953 Utah Pa J Included in other regular day schools. 2 Includes kindergartens. 3 Includes pupils in school for deaf. 470 480 631 36,201 25, 830 21,444 18, 390 27, 760 193 657 311 94 173 402 1,018 1,183 1,155 488 'i,'29i '303 "81 5,233 '3,' 660 3,193 1,492 631 1,130 2,936 780 424 1,595 2,867 1,748 1,376 2,007 831 683 1,906 2,035 798 18, 893 18, 745 2,048 16, 775 1,468 253 4,624 98 373 1,316 1,369 607 497 882 1,075 102 11,883 14, 008 4,439 340 13, 990 12, 489 11, 042 12, 667 1,851 195 734 220 1,172 994 11,946 10, 939 12, 307 9,791 7,788 m 695 66 253 15,417 1,335 17, 214 61 13,917 13, 302 10. 786 7,197 12, 159 508 140 2,743 65 111 12,111 7,281 12, 387 8,279 10, 820 1,772 2,294 182 746 11,533 10, 282 8,930 10, 266 9,851 723 56 260 81 9,548 362 60 ,620 1,317 370 1,174 16 21 ,326 31 (=•) 237 82 708 2,280 ',819 406 1,366 1,608 1,838 1,307 274 1,519 329 1,324 184 406 270 1,082 8, 5, 686 270 5, 9,204 224 256 201 196 156 394 434 ' 387 7,949 10,153 6,364 6,200 5,816 < Pupils in school for deaf included in other regular day schools. 5 Not reported. Night schools discontinued. » "65 23 1,195 10, 641 9,543 12,714 8,342 7,400 6,951 667 1,023 620 15, 126 13, 221 13. 652 80 10,768 11, 670 8,622 11, 878 7,607 7,237 5,570 7,401 9,009 8,409 370 341 844 629 1,345 1,062 3,269 919 2,161 11,709 6,529 8,382 9,979 169 43 957 14, 274 10, 156 11, 970 10, 909 166 164 17,572 1,172 614 661 {*) 15, 296 20, 138 1,188 650 846 885 798 778 11,868 '749 628 624 272 322 982 1,307 567 2,304 630 26, 23, 19, 29, 19, 1,001 498 1,906 1,666 675 14, 331 10, 483 16, 789 26 53 32, 774 28,678 28,726 20, 809 34, 949 3,028 183 278 90 394 147 2,781 203 16,823 14,684 9,966 15, 125 3 1,036 632 1,929 2,998 2, 236 356 784 651 563 805 12, 131 959 Minn Lake Waterbury, Conn Elizabeth, N. J Erie, 794 374 518 580 637 . Des Moines, IowaSavannah, Ga Salt 1,384 731 777 1,482 1,135 1,125 1,054 1,181 660 512 . Richmond, Va... Reading, Pa Nashville, 876 2,599 1,795 Paterson, N. J.. St. Joseph, Mo Scranton, Pa Lowell, Mass Portland, Greg. Atlanta, 2,191 3,322 3,070 2,042 1,649 2,320 871 3,067 96 Table 6.—PUPILS REGISTERED AND AVERAGE ATTENDANCE IN PUBLIC SCHOOLS—Continued. [For a list of the cities in each state arranged alphabetically and the 1903. number assigned to each, see page 54.] 97 Table 6.— PU.PILS [For a list REGISTERED AND AVERAGE ATTENDANCE IN PUBLIC SCHOOLS—Continued. ot the cities in each state arranged alphabetically and the number assigned 1903. ' Not included in the report for 1902. to each, see page 54.] 98 6.—PUPILS REGISTERED AND AVERAGE ATTENDANCE IN PUBLIC SCHOOLS— Continued. Table [For a list of the citiee in eacli state arranged alphabetically and the 1908. Number CITY OK MUNICIPALITY. New York, N. Y. Chicago, 111 Philadelphia, Pa. St. Louis, Mo Boston, Mass 2,918 3,595 3,229 2,672 1,837 Pa New 2,426 1,777 3,056 961 . Mich Detroit, Orleans, La. Washington, D. C. Newark, N. J Jersey City, N.J Louisville, Ky Minneapolis, Minn Indianapolis, Ind. . Providence, R. I Kansas City, Mo Paul, Minn... Rochester, N. Y. St. Denver, Colo. ^ gartens. 10,920 6,942 3,186 6,569 Cincinnati, Ohio-. Milwaukee, Wis In kinder- 21, 461 Baltimore, Md Cleveland, Ohio BufEalo, N. Y San Francisco, Cal. Pittsburg, In high schools. 9,063 9,911 6,168 . New Haven, Conn Syracuse, N. Y 1,889 1,301 41,992 34,019 36, 140 29,079 43, 310 1,211 636 2,040 2,862 2,875 6,638 • 463 541 142 32, 770 29, 623 1,989 3,618 1,818 1,390 1,904 940 2,725 3,016 24, 158 25,033 21, 198 17,367 1,369 710 2,178 2,757 743 1,560 668 686 2,690 Paterson, N. J.. Joseph, Mo Scranton, Pa... Lowell, Mass. Portland, Oreg 714 898 1,029 880 837 1,700 Cambridge, Mass 1,319 693 774 1,438 1,111 St. . Ga Albany,N.Y Grand Rapids, Mich Atlanta, Dayton, Ohio Seattle, Wash Conn 872 997 1,174 . . Hartford, . . Richmond, Va Reading, Pa Nashville, Tenn. . Wilmington, Del Camden, N.J Bridgeport, Conn . Trenton, N.J Troy,N.Y Lynn, Mass Oakland, Cal New Bedford, Mass. Mass Lawrence, Mass Soraerville, Springfield, Mass. Des Moines, Iowa Savannah, Ga Hoboken,N. J Peoria, . 111 Evansville, Ind Manchester, N. H Utica.N.Y Kansas City, Eans San Antonio, Tex . . . Duluth, Minn Salt Lake City, Utah. Waterbury, Conn Elizabeth, N.J Erie, Pa Charleston, S. C . WUkesbarre, Pa. Norfolk, Va Harrisburg, Pa . Yonkers,N.Y... 493 56. 673 6,365 3,533 990 1,776 Memphis, Tenn Omaha, Nebr . . 130 768 496 362 82,623 565, 247, 176, 69, 1,787 1,025 1,226 236 Mass schools. 66,249 43,456 46, 867 1,405 1,691 649 634 1,626 Fall River, In other regular day 3 77, (-) . . Toledo, Ohio Allegheny, Pa . Columbus, Ohio.. Worcester, Mass . Los Angeles, Cal. registered— 538 776 976 1,094 1,590 1,036 80 26,238 35,486 26,009 In night schools. number assigned to each, see page 54.] 99 6.—PUPILS REGISTERED AND AVERAGE ATTENDANCE IN PUBLIC SCHOOLS— Continued. Table [For a list of the cities in each state arranged alphabetically and the number assigned page to each, see 54.J 1903. Number City nvun- Average attendance- registered- CITY OR MUNICIPALITY. ber. Me Portland, 601 875 665 768 622 180 Akron, Ohio Saginaw, Mich... Tacoma, Wash 91 92 93 91 95 Lancaster, Pa... 96 97 98 99 100 Dallas, . . Ky Covington, . - . In other regular day 325 "441' 248 310 447 579 Tex Lincoln, Nebr. . Brockton, Mass Pawtucket, E. I. Birmingham, Ala Rock, Ark . Spokane, Wash Little AJtoona, Augusta, gartens. 222 451 Fort Wayne, Ind. 89 90 In kinder- schools. 733 717 Houston, Tex Schenectady, N. Y Youngstown, OhioHolyoke, Mass 86 In high Pa Ga L,093 531 855 261 "667 schools, In In night schools. schools. 7,513 5,809 5,243 7,079 6,047 12 6,291 6,878 7,284 7,329 4,223 5,274 7,113 5,175 6, 658 6,186 all other public In high schools. 639 681 179 376 603 626 512 145 78 506 1,132 5,522 6,059 7,172 6,231 6,400 284 320 645 336 180 5,966 3,672 4,401 4,863 5,890 534 375 300 203 615 106 107 108 109 110 Johnstown, Pa Haverhill, Mass.. Topeka, Kans Terre Haute, Ind. 267 667 901 677 420 5,771 4,869 6,176 6,010 5,296 237 479 712 663 378 6,452 3,866 5,171 6,434 5,024 176 340 410 431 267 111 112 113 114 115 AUentown, Pa . . 222 448 642 561 309 McKeesport, Pa. Dubuque, Iowa Butte, . Mont Davenport, Iowa. Quincy, 111 468 720 591 158 321 116 117 118 119 120 Salem, Mass... Elmira, N. Y.. Maiden, Mass Bayonne, N. J. 121 122 123 124 125 York, Pa 126 127 128 129 130 Chelsea, Mass Fitchburg, Mass . Knoxville, Tenn. 131 132 133 Montgomery, Ala Taunton, Mass Newcastle, Pa 134 135 Atlantic City, N. J 136 137 138 139 141 142 143 144 145 146 147 148 149 160 151 Wis Superior, . East St. Louis, 111 Springfield, 111 ... Chester, Pa m Rocklord, Sioux City, Iowa. Passaic, . N.J . Jacksonville, Fla . Galveston, Tex Auburn, N. Y Racine, Wis Mo Joliet, 111 — Chattanooga, Tenn.. Woonsocket, R. I Wis Oshkosh, Wis La Crosse, Newport, . Ky Williamsport, Pa Pueblo, Colo Council Bluffs, Iowa. 159 160 161 162 174 Bay New Britain, Conn Cedar Rapids, Iowa Lexington, Ky . Mich 610 479 4,781 3,215 3,834 4,404 6,269 212 463 260 340 277 2,510 4,359 5,663 3,280 5,068 186 389 219 315 210 372 100 387 191 881 5,627 4,906 4,176 3,861 4,884 462 270 209 325 285 642 336 842 162 801 118 4,178 6,244 5,669 4,872 3,618 651 266 184 535 767 364 189 364 120 126 1,231 "126 226 190 159 307 229 370 210 153 89 169 143 269 187 263 164 37 3,662 3,641 4,761 8,991 3,692 363 440 331 424 20 63 "615 516 877 576 789 380 157 103 (1) 8-31 . 152 153 154 157 158 City, 168 120 670 6,082 3,760 4,920 6,490 6,333 722 227 4,519 3,040 3,612 6,096 3,550 128 — Fort Worth, Tex.i Baston, Pa Gloucester, Mass. Jackson, Mich . . 467 627 400 . 416 408 879 482 165 220 407 300 119 387 655 3,138 lis '3,'586 433 314 4,563 3,436 81 424 "28i '164' Not reported. 381 261 200 322 426 66 229 660 ,383 ,636 ,721 ,893 3,079 all other public schools. 4,684 3,984 4,886 4,822 4,766 488 390 626 592 376 329 249 195 363 — Sacramento, Cal 409 618 620 118 248 398 schools. 4,790 3,034 3,400 3,505 4,718 4,014 3,943 4,074 4,056 4,208 223 268 607 327 213 South Omaha, Nebr. Joplin, 301 461 168 184 377 697 279 568 261 540 801 222 413 Canton, Ohio 211 134 861 4,383 4,548 5,323 6,060 5,192 383 In In night 4,149 5,521 6,850 6,765 6,666 4,640 6,178 6,294 4,983 449 785 352 682 264 Newton, Mass 408 132 260 6,789 5,483 3,545 6,657 4,747 3,669 5,265 4,781 4,460 366 395 649 402 210 701 411 368 288 651 . . 195 schools. 4,181 6,262 8,904 6,067 3,777 Binghamton, N. Y Mobile, Ala South Bend, Ind Wheeling, W.Va... Springfield, Ohio . . gartens. 362 436 915 500 227 101 102 103 104 105 . In other In kinder- regular day Zol 67 '54' 20 6 100 Table [For a list of 7.—MUNICIPAL PUBLIC LIBRARIES. the cities In each state arranged alphabetically and the 1903. NumCITY OK MtTNICrPALITY. Withdrawn. ber of libraries. Aggregate number. New York, N. Y.i Chicago, 111 Philadelphia, Pa St. Louis, Mo y San Francisco, Cal Pittsburg, Pa Cincinnati, Ohio Milwaukee, Wis Detroit, Mich New Orleans, La Washington, D. C Newark, N. J N.J Jersey City, Ky Louisville, Minn Minneapolis, 136, 369 105, 726 Indianapolis, Ind Providence, E. I Kansas no, 977 Mo City, the year. 1,753,906 126, 743 657,158 32,352 262,923 16,843 181,072 16,414 848,884 39,280 221, 509 6,974 208,981 28,309 298, 008 24,965 155,820 4,936 180, 702 28,920 280,192 22,142 145,781 14,962 186,449 9,409 106,246 4,539 71,025 17,404 89, 705 10,984 86,704 3,679 Boston, Mass Baltimore, Md Cleveland, Ohio Buflfalo.N. Added during 75,000 66,463 53,603 83,960 52,000 72, 672 95,435 142,637 Paul, Minn Rochester, N. Y Denver, Colo Toledo, Ohio Allegheny, Pa St. Columbus, Ohio Worcester, Mass Los Angeles, Cal New Haven, Conn 4,192 6,504 4,064 8,096 2,102 6,706 2,424 6,9U 7,633 6,649 665 7,307 5,150 1,986 2,189 3,283 5,610 3,116 3,694 1,795 3,144 4,102 3,725 96,961 66,697 61,097 66, 311 22, 073 62, 761 18,006 28,049 46,908 66,304 40, 113 63, 277 25, 821 16, Grand Rapids, Mich. « 63,091 Dayton, Ohio 65, 537 51, 692 83, 000 1,397 3,622 18,032 4,956 18, 243 23,270 51, 115 7,500 41, 690 27, 920 1,461 6,680 4,663 118 2,305 4,486 66, 769 38, 121 2,809 3,915 4,094 6,242 1,201 8,797 1,154 980 1,837 4,145 316 1,362 3,669 1,540 3,000 3,384 2,441 1,866 Syracuse, N. Y Fall River, Mass Memphis, Tenn Omaha, Nebr ' Paterson, N.J Joseph, Mo Scranton, Pa Lowell, Mass Portland, Oreg St. Cambridge, Mass Ga Atlanta, Y Albany, N. Seattle, Wash , Conn Hartford, Richmond, Va Reading, Pa Nashville, Tenn Wilmington, Del Camden, N.J Bridgeport, Conn Trenton, N. J Troy, N. Y Lynn, Mass Oakland, Cal New Bedford, Mass Somerville, Mass Lawrence, Mass Springfield, Mass Des Moines, Iowa Savannah, Ga. » Hoboken, N.J Peoria, 111 Evansville, Ind .... H Manchester, N. Dtica, N. Y Kansas City, Kans. " . . San Antonio, Tex Duluth, Minn Salt Lake City, Utah. . Waterbury, Conn Elizabeth, N. J Erie, 86, 715 62, 064 64, 918 131, 582 32, 086 24,480 27,943 82, 721 28,328 50, 162 36, 606 5,969 9,500 42, 306 23,199 60,278 Pa 3,407 Charleston, S. C Wilkesbarre,'Pa Norfolk, Va Harrisburg, Pa Y Me Yonkers, N. Portland, Houston, Tex Schenectady, N. Y Youngstowu, Ohio. . „ Holyoke, Mass Fort Wayne, Ind Akron, Ohio" Saginaw, Mich ..... 'i,"956' 18,038 •54, 597 11,220 1,262 3,347 For home use. 5,818,197 1,608,256 1,669,386 939,623 1,464,037 629, 400 977,938 1,085,622 820,053 607,442 746, 658 645,466 518,354 s 97, 960 278,188 428,564 451, 761 number assigned to each, see page 64.] 101 Table [For a list 7.—MUNICIPAL PUBLIC LIBRARIES—Continued. of the cities in each state arranged alphabetically and the number assigned to each, see page 54.] 1903. Num- City num- CITY OR MnNICIPALITY. ber. Withdrawn. ber of libra- Aggregate num- during ber. number. New Yorl;, N. Y Chicago, 111 Philadelphia, Pa St. Louis, 1, Mo Boston, Mass Baltimore, Md Cleveland, Ohio Buffalo, N. Y San Francisco, Cal 11 12 13 14 16 16 17 18 Milwaukee, Wis Detroit, New Orleans, Newark, N. J Jersey City, N. J Minneapolis, Minn Indianapolis, Ind Providence, R. I Kansas City, 129, 668 ... 101,534 105, 977 70,000 59, 781 51,501 80,500 50,000 70, 326 87,824 137,287 81,308 61,244 56, 910 64, 326 21, 595 '60,304 12, 651 25, 541 43, 798 64, 609 37, 715 62, 101 23, 674 Mo Paul, Minn Rochester, N. Y.* Denver, Colo Toledo, Ohio St. 45 46 47 48 49 50 51 52 53 54 65 66 57 58 59 60 61 62 63 64 66 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 Allegheny, Pa Columbus, Ohio Worcester, Mass Los Angeles, Cal New Haven, Conn Syracuse, N. Y Fall River, Mass Memphis, Tenn Omaha, Nebr Paterson, N. J.s St. Joseph, Mo Soranton, Pa Lowell, Mass Portland, Oreg.i" Cambridge, Mass Atlanta, Ga Albany, N. Y Grand Rapids, Mich Dayton, Ohio use. 028, 988 2,265,896 1,691,462 902, 768 1, 489, 033 634, 243 882, 574 1,094,424 792, 209 622, 774 728, 460 612, 035 B34, 933 4 93,748 214, 261 357, 266 435, 212 6, Wash Conn Richmond, Va Hartford, Reading, Pa Nashville, Tenn Wilmington, Del Camden, N.J Bridgeport, Conn Trenton, N. J Troy,N. Y Lynn, Ma^ Oakland, Cal New Bedford, Mass. . Somerville, Mass Lawrence, Mass." Springfield, Mass Des Moines, Iowa Savannah, Ga Hoboken, N.J Peoria, 111 Evansville, Ind Manchester, N. Utica,N.Y Kansas City, Kans San Antonio, Tex 9,3.51 6,482 15, .558 8,299 5,339 2,764 1,819 3,089 10,287 4,317 3,104 3,180 3,628 3,247 4.826 543, 267, 123, 249, 178, 130, 312 95,300 250, 373 581,885 3 712, 776 40, 762 ^] 56, 888 {') 62, 614 767 8,026 366,473 223, 895 134, 668 337,946 218, 867 676, 141 317, 847 132, 990 146, 048 68, 357 194, 224 66,545 120, 445 119, 662 127, 829 110, 665 169, 779 116, 234 16, 700 17,765 48, 892 7,700 40,037 24, 098 2,012 7,182 6,796 750 1,897 9,673 80,283 95, 472 64,324 35, 687 81,014 66,539 64,099 125, 603 31, 487 2,847 3,328 3,699 5,310 1,500 7,102 2,230 (') 13, 264 243,965 47,480 134,791 380, 544 97,231 230,415 37, 122 23,014 2,743 915,334 13, 717 64,468 1 293, 910 226, 111 58,000 (=) 145, 226 40, 458 98,001 8,166 193, 767 170, 527 96, 660 114,697 277, 075 92, 435 287, 634 138, 078 23,484 38, 393 2,675 4,200 803 1,522 3,009 124, 771 182, 900 13, 799 65,264 76, 715 136, 071 50, 376 29, 667 751 2,930 2,196 103, 591 91, 019 83,282 2,787 139,569 '32,'344' 'i,'86i "87,941' 18, 710 1,844 79,337 27,996 48,800 33,934 m . - 39,076 21, 164 59, 676 Minn Lake City, Utah. Waterbury Conn." . Salt 3, 61, 687 , Elizabeth, Erie, N.J 30, Pa Charleston, S. C Wilkesbarre, Pa Norfolk, Va Harrisburg, Pa Yonkers, N.Y 602 79, 534 2,100 {') Estimated. 2 Not reported. . Estimated; reference libraries only. Fisk library only. Data are for six months. 6 Carnegie library only. 'Includes 1,169 vTjlumes, special collection. 3 » 5 . « 10 Aggregate Me Houston, Tex Schenectady, N. 84 S5 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122 123 124 125 126 127 128 129 130 131 132 133 134 135 136 137 138 139 141 142 143 144 145 146 147 148 149 160 161 162 163 154 157 158 159 160 161 162 174 Y . . Youngstown, Ohio... Holyoke, Mass Fort Wayne, Ind Akron, Ohio Saginaw, Mich Tacoma, Wash Dallas, Butte, 1 Chelsea, Mass Fitchburg, Mass Knoxviile, Tenn Rockford, 111 . V) m 579 10, 450 19, 360 19, 928 448 947 1,106 76, 000 19, 157 164, 263 83, 074 19,128 2,852 823 863 2,826 659 31,927 500 1,276 2,250 20, 311 23,650 105,012 43, 447 2,223 1,845 65, 489 108, 986 5,853 6,407 345 864 474 506 132, 033 47, 211 43, 216 7,834 1 3, ,000 12, 900 76,024 2,931 12, 403 6,226 61,981 22, 477 (?) 32, 491 54,232 2,098 1,962 5,101 6,271 152,804 52, 668 108, 855 98, 979 18, 355 41,147 914 1,919 77, 181 70, 711 7,859 5,586 818 16,382 1,905 1,085 94, 63, 686 513 31,867 87, . 9,635 74, 61, 275 18, 692 111 593 825 702 420 78, 89, 145, 46, 37, 037 64, 606 6,326 Newton, Mass (') 97,227 1,6.59 42, 214 12, 260 14, 021 York, Pa {') 107, 595 500 15, Bayonne, N.J Superior, Wis Sioux City, Iowa Montgomery, Ala Taunton, Mass 166 2,737 4,113 948 500 2, 163,430 68, 12, 282 Mont St. Louis, Springfield, 111 Chester, Pa 1251,000 7,936 Davenport, Iowa Quincy, 111 Salem, Mass Elmira, N.Y Maiden, Mass East 67, 809 59, 837 73, 562 60, 809 62, 000 61, 232 8,823 Ohio Johnstown, Pa Haverhill, Mass Topeka, Kans Terre Haute, Ind Allentown, Pa McKeesport, Pa."' Dubuque, Iowa's room. 1,174 1,259 2,701 1,116 874 2,066 1,653 554 13, 326 40, 841 20, 243 Springfield, use. 7,493 13, 533 . For use in reading For home 18,267 7,444 Tex the year. 75, 988 48, 867 23, 653 Lincoln, Nebr during 2,029 24,844 16, 509 21,231 Brockton, Mass Pawtucket, R. I Birmingham, Ala. Little Rock, Ark Spokane, Wash Altoona, Pa Augusta, Ga Binghamton, N. Y'..Mobile, Ala South Bend, Ind Wheeling, W. Va Added 51,901 20, 630 Covington, Ky Lancaster, Pa 4,699 . n 78,858 52,633 Newcastle, Pa Passaic, N.J Atlantic City, N. J Canton, Ohio Jacksonville, Fla Galveston, Tex - . — Auburn, N. Y.n Racine, Wis 10, 312 1,188 7,327 737 1,188 280 75, 097 7,214 16, 050 9,738 340 570 1,131 16,204 22,817 45, 984 2,974 2,974 2,010 73, 25, 465 (=) South Omaha, Nebr. Joplin, Mo 20, 286 Joliet,Ill Chattanooga, Tenn . Woonsocket, R. I . Sacramento. Cal 090 32,220 13, 346 12, 316 1 3, 679 15, . Wis Oshkosh, Wis Newport, Ky Williamsport, Pa La Crosse, "is; 343" Pueblo, Colo Council Bluffs, Iowa New 23, 520 24, 700 Britain, Conn.. Cedar Rapids, Iowa 8,177 18,000 23, 412 9,824 14,000 16,000 25, 409 Lexington, Ky City, Mich., Fort Worth, Tex Bay Easton, Pa Gloucester, Mass Jackson, Mich Library destroyed by fire February Reference room only. Data are for nine months. " Data are for ten months. 12 Reference library only. i» Data are for two months. " Data are for seven months. 8 1 libraries. Portland, (') 334,863 Withdrawn. ber of number. '2,422,913 820, 913 738 195,155 138, 132 161, 667 211, 136 CITY OK MUNICIPALITY. For use in reading room. 295 014 959 2,144 3,188 12, 976 6,121 26, 566 H 8,365 5,148 7,063 5,113 6,671 1,391 7,418 835 7,668 234 62,523 33,660 79,000 62, . Seattle, Duluth, 489 23,146 36,958 11, 678 7,700 3,993 21,000 6,122 7,975 14, For home Ky Louisville, 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 . Mich La Washington, D. C 19 20 21 22 23 24 626, 728 116,085 629, 701 32, 346 247, 080 7,897 165, 658 16, 320 835, 904 34, 635 216, 779 7, 820 185, 001 17, 256 25,549 277, 332 150,884 159, 257 276, 869 134, 408 179, 740 101,707 53, 621 82, 683 83, 025 Pittsburg, Pa Cincinnati, Ohio 10 the year. Num- City Added 9, 1902; 2,205 466 1,964 11,100 ""877" 737 2,013 1,377 776 1,724 1,494 6,600 952 2,780 1 607 10, 560 23,096 92, 114 34,318 {') 90, 171 76, 000 1^1 6,837 '"5i,'465' 51,585 110, 910 49, 427 60,886 77,023 83,046 18, 200 49,092 82, 469 reopened temporarily, June 16, 1902. 102 Table [For a Ust of the 8.—MUNICIPAL ALMSHOUSES AND MUNICIPAL HOSPITALS. cities in each state arranged alphabetioaUy and the number assigned to each, see page 54.] 1903. ALMSHOUSES. ALMSHOUSES. Total Total CITY OR MUNICIPALITY. number Average Number. number of Number. Y Chicago, HI Philadelphia, Pa St. Louis, Mo Boston, Mass Baltimore, Md Cleveland, Ohio 3,747 118 1,472 581 807 1,261 32 <4 63 «1 891 485 795 87 Milwaukee, Wis Detroit, Mich New Orleans, La 108 219 202 340 Minneapolis, Minn . Indianapolis, Ind Providence, R. I Kansas . . !2 in, 532 1 3,203 2,470 3,345 1,817 2,296 6 3,220 2,542 142 3,150 1 2 82 '2 »2 2 21 93 12 Rochester, N.Y Denver, Colo Toledo, Ohio Allegheny, Pa Columbus, Ohio Worcester, Mass Los Angeles, Cal 1!2 82 Haven, Conn 173 Ga Richmond, Va 21 21 , 257 222 Tenn Wilmington, Del Camden, N. J Haverhill, Bedford, Mass . Butte, 720 2,416 31 45 York, Pa Newton, Mass East St. Louis, Superior, 1,557 Newcastle, Canton, Ohio Galveston, Tex Auburn, N. Y Wichita, Kans." Racine, Wis South Omaha, Nebr Joplin, 21 Chattanooga, Term Woonsocket, R.I Sacramento, Cal La 3 85 70 19 Crosse, 1 21 18 1 Wis 21 Oshkosh, Wis Newport, Ky Wilhamsport, Pa 155 Pueblo, Colo Council Bluffs, Iowa New Britain, Conn Kalamazoo, Mich." 46 461 51 1,345 68 405 Everett, Mass.i' Cedar R apids Iowa , LextQgton, Bay Ky . Mich Fort Worth, Tex City, Easton, Pa Glouces ter. Mass West Hoboken, N. J.i' North Adams, Mass." Quincy, Mass." Pa Charleston, S. C Wilkesbarre, Pa Norfolk, Va Harris burg, Pa Houston, Tex Schenectady, N. Y Youngstown, Ohio. Holyoke, Mass Fort Wayne, Ind Akron. Ohio Saginaw. Mich Mo JoHet, lU EUzabeth, N. J Me Pa Jacksonville, Fla 19 H 59 Passaic, N. J Atlantic City. N. J 15 16 Mass Fitchburg, Mass 2 1 1 111 111 Pa KnoxvUle, Tenn Rockford, 111 Sioux City, Iowa Montgomery, Ala Taunton, Mass 170 96 1,647 2 21 21 Chester, Chelsea, 118 "24' Wis Springfield, 16 158 11 22 222 163 . . N.Y Mont Quincy, 111 Salem, Mass Elmira, N. Y Maiden, Mass Bayonne, N. J 9 Kansas City, Kans San Antonio, Tex Duluth, Minn Salt Lake City, Utah. Waterbury, Conn Portland, 95 Dubuque, Iowa 276 337 7,308 1,733 . Mass Lawrence, Mass Springfield, Mass Des Moines," Iowa Savannah, Ga Hoboken, N.J Yonkers, Mass Topeka, Kans Terre Haute, Ind Allentown, Pa McKeesport, Pa 183 Somerville, Erie, W. Va Wheeling, Springfield, Ohio Johnstown, Pa 1 Lynn, Mass Oakland, Cal N.Y N.Y South Bend, Ind 51 1,935 39 Bridgeport, Conn Trenton, N. J Troy, N.Y.., Utica, Dallas, Tex Lincoln, Nebr Brockton, Mass Pawtucket, R. I Birmingham, Ala Little Rock, Ark Spokane, Wash Altoona, Pa Augusta, Ga Binghamton, 28 110 59 20 893 n , Pa Manchester, N. 21 21 21 1 Albany, N.Y Grand Rapids, Mich. Dayton, Ohio Seattle, Wash...-. Hartford, Conn Peoria, 111 Evansville, Ind 21 21 21 1 418 Cambridge, Mass New "3 1 Paterson, N.J St. Joseph, Mo Scranton, Pa Lowell, Mass Portland, Oreg Nashviile, ent patients treated. Tacoma, Wash 21 182 Memphis, Tenn Omaha, Nebr Reading, Number. Covington, Ky Lancaster, Pa 336 Y Syracuse, N. Fall River, Mass Atlanta, of difler- Davenport, Iowa 21 21 New number Number. number of Mobile, Ala n Mo City, St. Paul, WiTin Average inmates. (') 92 1 Ky ber. 70,880 385 15,535 15,332 79,312 2,757 53 19,293 1,311 7,294 305 n n n Washington, D. C Newark, N. J Jersey City, N. J Louisville, n 3 N.Y Buffalo, San Francisco, Gal Pittsburg, Pa Cincinnati, Ohio ent pa- CITY OK MUNICIPALITY. tients treated. inmates. NewYork, N. of differ- City num- 9 M279 146 125 160 27 78 49 1 Includes 4 hospitals for contagious diseases, 1 idiot asylum, and 1 school for feeble minded. 2 Hospital for contagious diseases. 3 Includes 1 hospital for contagious diseases. ^ Includes 1 hospital for contagious diseases and 1 hospital for insane. 6 Includes 2 hospitals connected with municipal almshouses and penal institutions. s Quarantine hospital. ' Not reported. 8 Includes 2 hospitals for contagious diseases and 1 hospital owned jointly by city and county. 9 Hospitals for contagious diseases. . Colorado Springs, Colo." Hamilton, Ohio "... Orange, N. J." Lima, Ohio " Kingston, N. Y." Newburg, N. Y." Aurora, 111." Nashua, N. H." Jackson, Mich 7 . 27 . '33' 18 . "48' 'i40' Meriden, Conn." • Exclusive " 12 of patients in hospital for contagious diseases. Owned jointly by city and county. One hospital for contagious diseases and and county. 13 One hospital for contagious diseases and 1 1 hospital owned jointly / j city by / emergency hospital in connec- tion with the police department. < Includes 2 hospitals for contagious diseases. 16 Estimated. "One by city, 1' i» hospital for contagious diseases and 2 but leased to Medicfl College of Georgia. Not included in the report for 1902. Receiving hospital at poUce station. owned and partly siipported 103 Table [For a 8.—MUNICIPAL ALMSHOUSES AND MUNICIPAL HOSPITALS-Continued. list ol the cities in each state arranged alphabetically and the number assigned to each, see page 54.] 104 Table 9. -WATERWORKS, [Cities GAS WORKS, AND ELECTRIC LIGHT PLANTS OWNED AND OPERATED BY which do not report municipal waterworks, gas works, or electric light plants have been omitted from arranged alphabetically and the number assigned to each, see page this table. For a list CITIES. of the cities in 54.J 1903. WATERWORKS— Continued. WATERWORKS. City num- CITY OR MUNICIPALITY. ber. 1 New 2 Chicago, 111 Philadelphia, Pa 3 4 5 6 7 8 10 11 12 13 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 32 33 34 39 40 41 42 43 44 45 46 47 48 49 50 51 52 54 65 56 68 59 60 61 63 64 66 67 71 72 73 75 78 79 80 83 84 85 86 88 89 90 91 92 98 94 95 98 99 100 101 102 103 104 105 107 York, N.Y Miles of mains. ,750.1 ,940.0 , Mo 445. Boston, Mass Baltimore, Md Cleveland, Ohio Buffalo, N. Y Pittsburg, Pa; Cincinnati, Ohio 729.0 732.0 642,9 594.0 604.0 369.0 448.9 Milwaukee, Wis 38L0 St. Louis, Detroit, Mich 644.3 456.8 337.5 6 214.5 263.8 283.1 5.0 Washington, D. C Newark, N. J Jersey City, N. J Louisville, Ky Minneapolis, Minn Indianapolis, Ind Providence, R.I Kansas City, ' 347. Mo 247.0 263.1 356.1 5 42.0 188.0 158.0 192.5 184.7 406.3 Paul, Minn Rochester, N. Y Denver, Colo Toledo, Ohio Allegheny, Pa St. Columbus, Ohio Worcester, Mass ....... Los Angeles, Cal Syracuse, N. Y Fall River, Mass ' 94.8 Memphis, Tenn Lowell, Masb Portland, Oreg Cambridge, Mass Atlanta, 135. 3 132.6 207.0 125. Ga 147.1 133.0 Y Albany, N. 192. Grand Rapids, Mich. 163. Dayton, Ohio 133.3 215.0 135.8 114.4 105.2 85.3 112.6 82.2 1S8.0 91.5 135.0 100.1 88.4 83.7 160.4 62.8 Wash Seattle, Conn Richmond, Va Reading, Pa Hartford, Nashville, Tenn Wilmington, Del Camden, N. J Trenton, N. J Troy, N.Y Lynn, Mass New Bedford, Mass . . Somerville, Mass Lawrence, Mass Springfield, Mass Savannah, Ga Hoboken, N. J Evansville, Ind Manchester, N. H Duluth.Minn Salt Lake City, Utah Waterbnry, Conn Erie, Pa Norfolk, Va Harrisburg, Pa Yonkers, N. Y Schenectady, N.Y Youngstown, Ohio". Holyoke, Mass Fort Wayne, Ind Saginaw, Mich Tacoma, Wash Covington, Ky Lancaster, Pa Dallas, Tex Lincoln, Nebr Brockton, Mass Pawtucket, R. I Spokane, Wash Altoona, Pa Augusta, Ga Binghamton, N.Y' Mobile, Ala South Bend, Ind Wheeling, W. Va.... Springfield, Ohio "... Haverhill, Mass "24.0 . 80.0 103.4 81.6 156.0 60.9 115.3 66.5 49.3 91.2 60.1 80.0 85.4 88.2 97.0 107.9 43.7 59.0 94.0 60.0 86.8 163.9 96.6 62.0 56.8 77.1 101.3 67.9 43.5 67.7 79.4 Year built. by (») 1854 1830 1819 1832 1827 (10) 1802 1833 1871 1866 1868 1875 (12) 1863 ('«) 1900 1873 1854 1854 1868 m m h h m 1903 1897 (=) 1895. 1882 . (3) 1894 m h 1848 1902 1891 m 1903 (=) 1886 1866 m 1860 m m m (3) 1865 (") 1859 m (=) (") {') (=) (15) (") 1876 1868 1868 1872 1840 1874 1894 1872 1873 1880 1873 1883 1891 1836 1876 1885 1880 1878 1885 1860 1869 1867 1899 1873 1834 1881 1804 (=) (= (») (=) (^) (') e) {") 1893 (=) 1882 1872 1891 Miles of mains. Year built. ber. $131,082,648 37, 354, 923 48, 320, 824 22, 789, 980 16, 025, 824 12,921,875 12. 732, 195 9, 543, 107 913 14, 600, 000 5, 333, 239 7, 344, 456 7, 904, {«) 8,964,410 5,616,000 6, 693, 370 5, 083, 530 28,250 6,569,926 4, 384, 768 4,221,796 7, 641, 912 160, 000 1,834,663 2, 548, 379 2,819,438 4,043,785 2, 623, 500 4, 664, 219 2, 010, 354 488,801 2, 980, 238 4,467,598 5, 760, 656 3, 667, 134 3, 660, 824 1, 564, 659 1,866,209 3, 192, 993 3,336,350 2, 438, 608 2, 213, 726 '2,074,504 2,000,000 2, 649, 347 1,829,638 2, 678, 640 2, 810, («) (13) CITY OR MDNICIPALITY. num- Cost. city. 0) 1851 1801 1835 1848 1808 1856 1860 1872 1840 1872 1874 1850 1860 1854 1860 1868 1895 1871 1874 1870 1873 1889 1873 1847 1871 1845 1868 1829 1874 1876 1873 1857 1856 1874 1799 1874 1870 City Year acquired 110 HI 112 116 118 122 124 126 127 129 130 131 132 135 136 137 138 139 144 146 147 148 150 152 154 166 166 167 159 160 162 164 166 166 167 168 169 170 171 172 174 175 Dubuque, Iowa Salem, Mass Maiden, Mass Newton, Mass Springfield, 111 6K7 Chelsea, Mass Fitchburg, Mass 2 69.1 69.5 54.4 54.4 81.3 75.0 71.5 43.6 50.3 60.6 34.1 49.0 39.4 46.6 32.4 47.9 63.0 52.5 43.6 39.5 48.2 63.7 55.1 41.4 94.9 39! Rockford, Sioux City, Iowa Montgomery, Ala Taunton, Mass Atlantic City.N. J Canton, Ohio Jacksonville, Fla Galveston, Tex Auburn, N. Y 111 Joliet, 111 Woonsocket, R. I Sacramento, Cal La Crosse, Newport, Wis Ky Pueblo, Colo New Britain, Conn Kalamazoo, Mich. Everett. Mass. " " Cedar Rapids, Iowa Mich Fort Worth, Tex Gloucester, Mass North Adams, Mass, is Bay Citv, . . Quincy, MasB.18 Colorado Springs, Colo.-" Hamilton, Ohio" Orange, N. J.'^ Lima, Ohio'" Kingston, N. Y.i" Newburg, N. Y.^s Aurora, Ill.i^ Jackson, Mich Meriden, Conn.i' 196. 43.0 38.0 40.0 62.9 39.6 51.7 61.7 40.0 GAS WORKS. 681 3,231,341 815, 887 2, 244, 872 2,241,904 1,106,422 l< 126, 000 1,077,137 1,722,700 2,006,729 4,000,000 1,643,037 1,917,020 1,249,336 737, 622 1,778,195 1,619,724 920, 000 1,399,666 872, 655 943, 159 1,377,800 1,602,600 1, 087, 739 1,500,000 450, 000 1,327,570 1,923,316 1, 165, 309 779, 532 841, 689 870, 650 702,011 540, 068 862, 712 763,040 1,404,483 53.5 51.5 60.4 67.0 82.2 139.3 Allentown, Pa McKeesport, Pa 26 48 71 85 104 167 Philadelphia, Toledo, Ohio Pa Richmond, Va ... Duluth, Minn ... Holvoke, Mass Wheeling, W. Va Hamilton, Ohio 18 . 3 1,266.0 1865 1882 1872 1869 1869 1876 1866 1867 1873 1876 1885 1885 1876 1882 1869 1880 1888 1865 1883 1884 1852 1880 1873 1874 1857 1869 1870 1875 1872 1892 1884 1865 1884 1878 1884 1882 1880 1883 1853 1886 1872 1870 Year acquired by city. 1895 (') e) m 1894 1889 1885 1856 (') (^) (') {') (») (=) 1903 (=) I.') 1896 1883 1892 (') (a) 1895 (=) 1887 each state 105 Table [Cities 9.—WATERWORKS, GAS WORKS, AND ELECTRIC LIGHT PLANTS OWNED AND OPERATED BY CITIES— Cont'd. which do not report municipal waterworlcs, gas works, or electric light plants have heen omitted from this arranged alphahetioally and the number assigned to each, see page 64.] For a table. list of the cities in each state 1903. WATERWORKS— Continued WATEEWORKS, CITY OK MUNICIPALITY. Y NewYorlj, N. Chicago, 111 Philadelphia, Pa St. Boston, Mass Baltimore, Md Cleveland, Ohio (') 1851 1801 1835 1848 1808 1856 1860 1872 1840 1872 1874 1850 1860 1854 1860 1868 1854 1895 1871 1874 1870 1873 1889 1873 1847 1897 709, 727. 634. B77. 500. 362, 440, 371, 617, , Cincinnati, Ohio Milwaukee, Wis Mich Washington, D. C Newark, N. J N.J Jersey City, Louisville, Kansas Ky City, . . 5. 841. 229. 256. 352. 6 42. 182. 155. 184. 180. 358. Mo Paul, Minn Rochester, N. Y' St. Denver, Colo Toledo, Ohio Allegheny, Pa Columbus, Ohio Worcester, Mass Los Angeles, Cal Syracuse, N. Y Fall River, Mass Lowell, Mas.s Portland, Oreg U89. Cambridge, Mass Atlanta, Albany, Ga N.Y Grand Rapids, Mich. Dayton, Ohio Wash Conn Richmond, Va Seattle, Hartford, Reading, Pa Nashville, 448. 326. 213. 258. 275. 6 Minneapolis, Minn Indianapolis, Ind Providence, R.I Tenn 92. 131. 197. 125. 131. 132. 146. 127. 180. 184. 110. 102. 79. Wilmington, Del Camden, N. J 109. Trenton, N. J Troy, N.Y 136. 79. 93. Lynn, Mass 132. New 97. 87. 81. 147. Bedford, Mass. . Somerville, Mass Lawrence, Mass Springfield, Mass Savannah, Ga Hoboken, N. J Evansville, Ind Manchester, N. Duluth, Minn 61. 1-123, 76. H 102. Utah Waterbury Conn Erie, Pa Salt Lake City, , 77. 149. 59. 113. Norfolk, Va Harrisburg, Pa Yonkers, N. Y Schenectady, N. Y Youngstown, Ohio Holyoke, Mass Port Wayne. Ind Saginaw, Mich Tacoma, Wash Covington, Ky Lancaster, Pa Dallas, Tex Lincoln, Nebr Brockton, Mass Pawtucket, R. I . . . . . Year acquired by city. 1,918 Buffalo, N.Y Pittsburg, Pa Detroit, Year built. 1,706. 1,419. Mo Louis, Miles of mains. 49. 69. 88. 87. 95. 78. 43. 58. 80. 58. 74. 150, 1871 1845 1868 1829 1874 1873 1867 1856 1874 1799 1874 1870 (10) 1802 1833 1871 1866 1868 1875 (12) 1853 (») 1900 1873 (15) 1875 1868 1868 1872 1840 1874 1894 1872 1873 1880 1878 1883 c IS 1868 35, 687, 949 42, 246, 654 22,194,290 15, 908, 322 12,734,422 11, 868, 698 9, 484, 819 7, 738, 673 13, 750, 000 5,173,504 7, 076, 947 958, 789 5,183,000 6, 415, 764 4,762,708 28,250 6, 496, 966 8,927,694 4,189,508 7, 602, 017 160, 000 1,798,640 2, 465, 895 2,731,506 3, 901, 118 2, 086, 000 4,641,548 1,988,806 2,969,823 4, 314, 266 5, 724, 302 3,551,945 3,541,905 1,499,374 1,811,618 2,959,477 3,293,641 2,405,148 2, 078, 537 2, 049, 004 1,900,000 2, 529, 347 1,761,514 2, 096, 884 2,677,711 3, 186, 762 801,880 2,252,977 2,232,034 1, 089, 891 " 121, 000 1, 037, 254 1, 570, 334 1, 963, 123 3,977,000 1, 526, 637 1,880,975 1,246,187 723, 145 1,676,984 1, 281, 536 829, 883 1,810,654 847, 482 936, 790 1, 284, 600 1,602,500 984, 201 1,330,000 440. 000 1,043,871 1,887,336 8, :") 1903 (') C) 1896 1882 (=) 1S94 m h h 1848 1902 1891 C) C) 1886 1865 1850 1865 (") 1859 m (13) (=) (') {") m (16) m 1898 1882 CITY OR MUNICIPALITY. ber. n 1891 1836 1876 1885 1880 1878 num- Miles of mains. Spokane, Wash 8125, 653, 729 {») 1854 1880 1819 1832 1827 City Cost. 100 101 102 103 104 106 107 110 HI Binghamton, N. Y Mobile, Ala South Bend, Ind . Wheeling, W. Va.. Springfleld, Ohio.. Haverhill, Mass . Allentown, Pa McKeesport, Pa . . Dubuque, Iowa Salem, Mass Maiden, Mass Newton, Mass 127 129 Fitchburg, Mass... Rockford, 111 180 Sioux City, Iowa . Montgomery, Ala Taunton, Mass Springfleld, 6.5.0 78.4 48.1 49.8 59.8 66.0 82.0 138.7 64,0 88,8 68.0 64.7 53.0 64,4 80,6 73.5 66.8 43.6 48.6 58.0 83.7 48.0 36.6 44.4 32.0 46.9 62.0 47,3 67.2 44.7 . 112 116 118 122 124 126 131 132 81.5 59,0 55.8 76.2 97.3 63,0 42.0 Altoona, Pa Augusta, Ga 111 ...- Chelsea, Mass . 135 135 Atlantic City, N. J 137 138 189 144 146 147 148 150 152 Jacksonville, Fla. Galveston, Tex Auburn, N. Y^ in Woonsocket, R. I.. Sacramento, Cal, .. La Crosse, Wis Newport, Ky Pueblo, Colo 164 New 159 160 162 174 Bay Canton, Ohio Joliet, Britain, Conn City, Mich Fort Worth, Tex .. Gloucester, Mass . Jackson, Mich ,59.8 GAS WORKS. 26 48 71 104 2 18 27 28 37 44 50 89 97 104 108 124 132 137 138 143 159 160 161 Philadelphia, Pa Toledo, Ohio Richmond, Va 1' , — . . Duluth, Minn Wheeling, W. Va, 1,235.0 Year built. 1896 1860 1869 Year acquired by city. 1872 M67 1899 1873 1834 1881 1804 1865 1882 1872 1869 1869 1876 1866 1867 1873 1876 (»: 1891 1869 P) 1900 ( = 1&6 1886 1876 1882 1869 1880 1888 1866 1883 H84 1852 1883 1873 1874 1898 m 1895 (=) (') 1894 1889 1885 1856 -1867 1872 1892 1884 1872 1895 Cost. . . . .. 106 10.—STREET LIGHTS. Table * [For a list and the number assigned to each, of tbe cities in each state arranged alphabetically see page 54.] 1903. STREET LIGHTS. STREET LIGHTS. Number aty Number of electric lights. num- CITY OK MUNICIPALITY. of gas lights. ber, IncanArc. N. Chicago, 111 Philadelphia, Pa St. Louis, Mo ' j Boston, Mass Baltimore, Md Cleveland, Ohio Buffalo, N. Y San Francisco, Cal Pittsburg, Pa Cincinnati, Ohio Milwaukee, Wis Detroit, Mich Orleans, New La Washington, D. C Newark, N. J Jersey City, N. J Ky Louisville, Minneapolis, Minn Indianapolis, Ind Providence, E.I Kansas City, St. Paul, Mo Minn Rochester, N. Denver, Colo Toledo, Ohio Allegheny, Pa Y Columbus, Ohio Worcester, Mass Los Angeles, Cal New Haven, Conn Syracuse, N. Y ;. Fall River, Mass Memphis, Tenn Omaha, Nebr Paterson, N. J Joseph, Md Scranton, Pa Lowell, Mass Portland, Oreg St. 40 41 42 43 44 45 46 47 48 49 50 61 52 63 64 65 56 57 68 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 Cambridge, Mass Ga Atlanta, Albany, N. Y Grand Rapids, Mich Dayton, Ohio Seattle, Wash Hartford, Conn Richmond, Va Reading, Pa Nashville, Tenn Wilmington, Del Camden, N.J Bridgeport, Conn Trenton, N. J Troy,N.Y \ Lynn, Mass Oakland,,Cal New Bedford, Mass . I . . . Mass Somerville, Mass Des Moines, Iowa ' I Savannah, Ga Hoboken, N. J ' Kansas City, Kans San Antonio, Tex . , Pa Charleston, S. C Wilkesbarre, Pa Norfolk, Va Harrisburg, Pa Portland, 9,727 10,969 745 43 11,841 9,338 6,761 6,500 101 ber of oil Number of electric lights. num- CITY OB MUNICIPALITY. of gas lights. ber. Incan- lamps. lamps Arc. 33,050 13,896 21,218 1,419 143 10 20 6,736 4,166 6,172 13,034 2,900 2,095 1,209 2,670 Y Me Houston, Tex Schenectady, N. Y Youngstown, Ohio Holyoke, Mass Fort Wayne, Ind Akron, Ohio | ' I i 205 401 371 440 284 310 373 440 448 263 330 396 Tacoma, Wash 100 Covington, Ky Lancaster, Pa DaUas, Tex 3, 553 468 601 2,155 403 ,970 5,307 2,095 4 31 820 600 2,596 142 1,910 227 2,308 ""i4i 10 18 1,300 681 1,220 167 706 1,046 311 461 393 408 635 432 446 'iis 1,825 30 377 738 443 199 618 268 16 664 60 110 277 144 166 289 118 200 'i"22i 748 453 694 45 629 3 600 15 63 55 '546 328 "42' 102 "37' 581 721 402 327 322 375 1194 277 420 266 306 277 243 360 385 282 338 510 345 . Nebr Brockton,Mass Pawtucket, R.I Birmingham, Ala Little Rock, Ark Spokane, Wash Altoona, Pa Augusta, Ga Binghamton, N. Y . Mobile, Ala South Bend, Ind 368 "476 -. . Lincoln, 5,165 222 Elizabeth, N. J Yonkers, N. 610 922 367' 515 250 692 314 360 460 292 207 548 ^ Salt Lake City, Utah. Waterbury Conn Erie, 4,182 1,600 277 527 698 H Duluth, Minn 12,486 7,320 9, 977 1,000 3,699 1,772 1, 119 2,741 1, 054 2, 918 4, 630 1,844 2, 697 1,702 987 1,973 1,403 1,803 994 1,330 1, 904 943 493 2,886 1,253 1, 197 1, 480 1,005 744 1,063 620 1,331 789 400 478 750 421 783 522 782 554 821 678 642 453 204 809 595 630 642 313 523 508 410 639 302 742 215 485* I Springfield, Manchester, N. Utloa, N. Y Other. ber of vapor ] Lawrence, Mass Peoria, 111 Evansville, Ind bach. Num- descent. Welsbach. Other. Num- Num- ber of ber of varor oil lamps. lamps. Saginaw, Mich Y NewYork, descent. Wels- Number City Num- 619 400 213 205 1,904 359 121 "35' 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122 123 124 125 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 160 161 162 163 154 155 156 167 158 169 160 . WheeUng, W. Va Springfield, Ohio Johnstown, Pa Haverhill, Allentown, Pa McKeesport, Pa Dubuque, Iowa Mont 212 517 352 314 336 Davenport, Iowa Quincy 111 , Salem, Mass Elmira,N.Y Maiden, Mass Bayonne, N. J Superior, Wis York, Pa Newton, Mass East St. Louis, Springfield, Chester, 105 152 171 362 195 214 666 219 235 315 297 428 83 284 247 183 190 400 274 372 198 471 219 286 111 156 334 227 160 416 228 320 172 221 286 163 166 295 87 276 318 278 114 224 80 142 176 162 210 312 314 190 134 302 271 236 238 195 111 111 Pa Chelsea,Mass FitchbUrg, Mass Knoxville, Tenn Kockford, lU Sioux City, Iowa Montgomery, Ala Taunton, Mass Newcastle, Pa Passaic, N. J Atlantic City, N. J Canton, Ohio Jacksonville, Fla Galveston, Tex Auburn, N. Y Wichita, Kans.^ Racine, Wis South Omaha, Nebr... Joplin, JoUet, Mo 111 Chattanooga, Tenn Woonsocket, R. I Sacramento, Cal La Crosse, Wis Oshkosh, Wis Newport, Ky Williamsport, Pa Pueblo, Colo Council Bluffs, Iowa. New . Britain, Conn Kalamazoo, Mich.^ Everett, Mass.s Cedar Rapids, Iowa. Lexington, Bay Ky .. .... Mich Fort Worth, Tex City, 161 Easton, Pa 162 163 164 165 166 167 168 169 170 171 172 173 174 176 Mass West Hoboken, N. J.2. North Adams, Mass.s Gloucester, . Quincy, Mass.^ Colorado Springs, Colo.' Hamilton, Ohio » . . Orange, N. J.s Lima, Ohio ^ ... Kingston, N.Y.3... Newburg, N. Y.3 Aurora, lli.s . Nashua, N. H.s Jackson, Mich Meriden, Conn.3 449 163 2335 534 100 222 119 726 331 198 342 401 189 333 389 , Mass Topeka, Kans Terre Haute, Ind Butte, 28 '227 350 491 1,051 14 460 418 199 791 68 131 704 103 41 625 26 240 '"6 473 7 165 I I Includes 166, replaced by Welsbach Ughts. ! Installed October 1. 1903. * Not included im the report for 1902. 107 Table 10.— STREET [For a list of LIGHTS— Continued. the cities in each state arranged alphabetically and the 1908. number assigned to each, see page 54.] 108 Table 11.—AKEA AND LENGTH OF STREETS, LENGTH [For a list of the cities in each state arranged 1903. AREA (SQUARE YARDS) OF PAVED STREETS. CITY OR MDNICIPALITY. Cobble- Total. New N.Y.. YorJi, 131,830,832 126,618,000 18,673,103 11,363,077 9, 223, 886 Chicago, IJl Philadelphia, Pa. St. Mo Louis, Boston, Mass Baltimore, Md Cleveland, Ohio 7,299,719 4,422,468 6, 992, 246 4,758,980 4,277,925 ... Buffalo, N.Y San Francisco, Cal Pittsburg, Pa Cincinnati, Ohio.. Milwaukee, Wis. New 6,431,068 7, 869, 922 6, 743, 942 . Mich Detroit, stone. Newark.N. "'2,'649,"i83' 6, 240, 1, 840, 960 972 308, 400 642, 196 580, 468 760, 000 19, 813 19,610,188 1 966, 000 6, 169, 984 2,041,080 2,042,384 816, 190 2,066,290 186, 029 1,515,800 1,673,762 1,060,000 267, 055 88, 532 5,891,335 Providence, R. Citv, T Mo 217 212 1,361,520 2,261,516 699, 643 4, 080, . 4, 315, Paul, Minn ... Rochester, N. Y . Denver, Colo Toledo, Ohio Allegheny, Pa ... Columbus, Ohio.. Worcester, Mass. Los Angeles, Cal 2,671,240 1, 662, 714 2,368,731 "1,015,023 6,978,431 Haven, Conn Memphis, Tenn Omaha, Nebr 1,316,027 1,011,314 1,413,795 8547,135 2,086,918 Paterson,N. J .. St. Joseph, Mo.. Scranton, Pa . . Lowell, Mass... Portland, Oreg. 1,373,863 989, 385 413. 224 1,846,867 3,953,052 Cambridge, Mass 1,864,382 Syracuse, N.Y Fall River, Mass Atlanta, , . . Ga Grand Rapids, Mich. Dayton, Ohio'" Wash . Nashville, Tenn m "1,289,772 Camden, N.J 1, Bridgeport, Conn Trenton, N.J Troy, N.Y . New Bedford, Mass Somerville, Mass Lawrence, Mass — Mass Des Moines, Iowa. Savannah, Ga Hoboken, N.J Springfield, . 111 Evansville, Ind Manchester, N. H.. Y Utica, N. Kansas City, Kans. San Antonio, Tex.. Minn Lake City, Pa 846, 825 126, 872 11,607,515 608,811 538, 125, 172, 618, '23^585' 214 031 346 906 69,313 210, 960 101,380 452 23, 663 2,960 2,733 449 349 203,916 84, 2, 016, 670, 000 180, 686 828, 873 Macadam. 1 3,816 (=) 24, 640 692, 000 .561,733 736, 108 1,060,448 4,041,778 r-) C-) 177, 459 427, 534 3, 33, 324, 332 1,951 131,020 17, 377 664,508 186, 672 629, 940 121,089 278, 124 103, 840 256, 658 100, 101 52, 689 12, 810 11,292 1^1 827, 314 167, 930 128, 752 219,442 666, 448 601, 500 357, 970 140, 067 111,979 745, 000 96, 213 412, 750 61, 773 197, 189 1,108,800 517, 493 m 361,240 152,240 630 4,610 1,694 m 95, 347 187, 733 167, 757 122, 496 391,647 60, 108 110,019 10, 000 2,462,240 2, 943, 000 198, 740 209, 580 36, 380 1,651,000 (=) 122, 873 9,276 2,464 20, 820 11,616 6,707 5,652 6,732 625, 495 598, 400 44,833 582, 560 1,905 1,849 73, 920 68,935 910 538, 326 29,635 10, 202 113, 303 112, 657 "79,399' 278, 988 40, 331 112, 933 52, 743 3,443,440 784, 224 1,113,200 381, 839 81, 6.53 880, 786 10, 145 140,813 94, 408 249, 883 4,000 17,264 239.469 C) 12,424 249, 744 716,259 5,104 2,966 42, 984 71,856 079 472 583 632 93, 866 316, 166 70,400 22, 997 '6185,762 6,917 470, 586 11,047,816 46, 702, 243, 165, 41,243 80,783 401,673 Exclusive of water area of 137.6 acres. Exclusive of gravel. Less than one-tenth of 1 mile. 'Exclusive of cobblestone, macadam, and gravel. 1 Paul. C) 207, 087 5 Not reported. 8,005 437, 560 1,032,257 3, 196, 160 60, 743 84,688 1,189,642 172, 647 ' 671,310 (») « 48, 22, 484 1,454,182 248, 771 48, 083 385, 076 105, 639 209, 557 845, 340 4,445 360 2,974 310, 868 11,114,667 1,644,000 330, 325 1, 315, 2,740 107, 736 20. 113 6, 200 126, 314 92,226 6,280 4,400 36, 390 32, 289 62, 246 11,500,000 11, 772 ; 6,650 1,930 129, 046 848, 261 177,202 240, 483 315,083 10,896 220, 968 1,848,673 ,962 3,945 315, 376 1 36, 146 171,659 87, 931 71, 017 22, 176 .;887 210, 023 37, 222 1 43, 662 48, 756 St. 1, 218 965 717 869 468,384 •48,400 79, 269 park of 66.3 acres used by the residents of Minneapolis and 'Exclusive of street railway paving. r-) 811,344 493, 925 22, 176 2,666 2,388 6,013 (=) 1,446, 4,959 177, 712 617 752 084 576 029 106, 600 030, 760 670, 560 5, 9, 41,887 172, 426, 1 27, 125, 67, 509 73,000 353, 3, 350, 98,032 1,027,887 1.310,869 714, 246 413, 491 915,310 839,802 447, 084 893, 280 < 976, 679 216,472 375 060 355,610 m9,974 3,310 194,476 157, 248, 824 3,843 368 16, 64, 25,770 40,000 142, 933 366, 224 603, 299 12, 698 152, 416 160, 275 2. 69, 349 630, 889 49, 144, 006 829, 5, 760 823, 233 246, 780 415 546, 682 86, 304,574 13,200 882, 350 124,668 1,012,332 143, 160 168, 333 80,000 11,986,438 90, 089 (=) 734, 776 342, 620 7,395 818,315 208, 075 191,975 4,154 327, 360 (=) 615, 847 196, 900 75,861 800 18,045 30, 485 302,300 127, 800 814 1,090,826 209, 550 490, 060 All other. 14,935, 450 096 874 810 1,609,911 90, 432 74, 1 10, 164, 1 7, 646, 2, 722, 499, 298, 364, 2, 929, 320, 963 144, 623 297, 000 694, 880 Gravel. 4, 10, 793 Estimated. A 62, 741 18,675,516 13,815,000 5,347,165 703, 224 329,003 488,731 580, 264 209,818 232, 709 30,037 173, 668 185, 168, 968, 426, 12, 821 asphalt block. 1, 289, 322 270, 000 1,687,684 4,061 356, 510 3,715,360 1, 779, 050 n, 180, 784 467, 815 2, 184, Utah. Waterbury, Conn Elizabeth, N. J Erie, 89, 937 12840,081 Lynn, Mass Oakland, Cal Duluth, 660, 786 346, 184 3,420,437 . 1 112,679,000 (=) 1,457,945 3,028,979 4, 617, 627 Wilmington, Del.. Peoria, 231,879 741,810 1,774,934 Conn Richmond, Va... Reading, Pa Hartford, 1257,716 11,432,000 2, 239, 789 1,634,639 3,670 Asphalt and (=) (=) Y Albany, N. Seattle, 615, 924 ••3,822,337 St. New 796 1,655,340 . block. (=) 4, 669, , Wooden C) '^ Ky Minneapolis, Minn Indianapolis, Ind . Kansas 223, 529 J Louisville, 2 s 180 (=) . Jersey City, N.J 1 2, 783, Brick. block. Orleans, La.. Washington, D.C Salt 1 Granite and Belgian 16, 160 19,731 109,073 21,384 15,437 109 OF STREET RAILWAYS, AND AREA OF PUBLIC PARKS. alphabetically and the number assigned to each, see page 64.] 1903. LENGTH (MILES) OF PAVED STREETS. 110 Table 11.—AKEA AND LENGTH OF STREETS,. LENGTH OF [For a 1903. list of the cities in each state arranged alpha- Ill STREET RAILWAYS, AND AREA OF PUBLIC PARKS-Continued. betically and the number assigned to each, see page 54.] 1903. LENGTH (MILES) OF PAVED STREETS. 112 Table 11.— AREA AND LENGTH OF STREETS, LENGTH OF [For a 1903. list ol the cities In each state arranged alpha- 113 STREET RAILWAYS, AND AREA OF PUBLIC PARKS—Continued, betlcally and the number assigned to each, see page 54.] 1903. LENGTH (MILKS) OF PAVED STREETS. ..... ... .. . . . . 114 AND LENGTH OF STREETS, LENGTH OF Table 11.— AREA [For a list of the cities in each state arranged alpha- 1903. AREA (SQUARE YARDS) OF PAVED STREETS. City num- CITY OR MUNICIPALITY. ber. Cobble- Total. New York, N.Y.. Chicago, 111 Philadelphia, Pa. St. 130, 952, 870 26, 197, 000 17, 269, 228 10, 748, 696 9, 116, 932 Boston, Mass Baltimore, Md Cleveland, Ohio Buflalo, 886 i, 237, 738 6, 908, 168 4,601,480 4, 132, 555 7, 276, . . N.Y San Francisco, Cal. Pittsburg, Pa Cincinnati, Ohio.. Milwaukee, Wis Detroit, . Mich New Orleans, La . 4 I 308, 400 665, 075 m 274 1,638,387 3, 759, 938 Fall River, Mass 376 503 080 189, 593 669, 286 i31, 879 84, 656 1, 305, 2, '23,"585 105 1, 698, 754 2, 336, 829 6 968, 463 6,111,385 252,000 101, 380 452 911 3,816 2, 669, New Haven, Conn Syracuse, N.Y 1, 297, Memphis, Tenn Omaha, Nebr Paterson, N. J . St. Joseph, Mo Scranton, Pa... Lowell, Mass... Portland, Oreg. 1,373,863 947, 964 387, 546 1,796,220 3, 613, 220 Cambridge, Mass 1,842,633 1,152 1, 364, . . (') 24, Tenn 1,448,460 2, 922, 423 4, 402, 813 619,426 340 Camden, N. 124, 668 837, 213 162,071 89, 023 1,051,012 11,299,683 523,088 J Conn Bridgeport, Trenton, N. J Troy, N.Y 11 Lynn, Mass Oakland, Cal 90,432 077 646 000 880 143, 160 222, 451 74, 800 18, 045 28, 707 103, 840 203, 234 302, 300 115, 080 3,843 16, 368 75, 137, 272, 694, 121, 089 275, 810 17, 377 46,713 (=) (=) 552, 741 338, 688 106, 656 333, 166 169, 401, 24, 125, 452, 1 11,292 766, 241 344, 590 480 1,761,497 205, 34, 39, 159, 176, Lawrence, Mass Mass Des Moines, Iowa. Savannah, Ga Hoboken, N. J 111 EvansvlUe, Ind Manchester, N. H.. 11,164,240 441,920 N.Y Kansas City, Kans San Antonio, Tex.. - 839,802 446, 138 866, 667 * 947, 248 216,472 9,240 351,176 ,945,760 670, 560 3,147 466, 603 1,827, 22, 176 206,471 962, 802 139, 107, 1,901,612 81, 136 2,951, 371, 712 459 797, 239, 372, 224, 435 314, 298 2, 430, 503, 343 775, 942 487, 194 69, 349 30, 2,740 56,476 » 48, 400 79, 269 8,231 2,464 48,756 1, 71, 017 315,083 10, 896 5,280 4,400 44,727 82, 608 165, 626 111, 335 2,974 1 Estimated. 2 8 Not reported. A park of 65.3 acres used by the residents of Minneapolis and 102, 013 716, 144 96, 213 4 Exclusive of street railway paving. (2). 5, 470, 248 7,107 187,824 1985,604 391, 863 6,650 823, 680 22,484 800 529,496 83, 792 85, 762 279, 950 1,218,810 11,125,960 1,465,420 409 187,783 4,445 m 34, 746 1, 108, 197, 189 245, 686 375 46, 580 1, 435, (=) (=) 167, 757 55, 733 103, 200 127,424 391, 647 3,860 164, 622 209, 530 36, 380 1,487,000 122, 873 1, m 4,959 032, 267 3,211,474 3,947 246,053 36, 146 103, 389 83,891 274,864 40, 331 11,200,000 112, 933 52, 743 1 360 820 11,616 6,707 20, 2,780 6,732 236, 420, 755, 1, 059, 355, 8,005 29, 239 140, 813 176 2,807,480 2, 376, 351, 966 m 21,376 9,866 m 12,424 851 660 778 344 944 249, 744 4,426 737, 702 42, 416 682,900 10, 145 19,051 42, 984 408 243,156 16, 368 109, 073 94, 697, 958 40,972 566, 543 1,905 73, 920 68, 935 ^ Paul. 71,856 46, 133 662, 669 236, 180 155, 632 17, 264 93, 866 316, 166 . 70,400 3,060 67, 631 Exclusive of water area of 137.6 acres. Exclusive of gravel. Less than one-tenth of 1 mile. ' Exclusive of cobblestone, macadam, and gravel. 5 St. 1,272 32,289 842, 464 61, 773 598, 400 80, 439 115, 239 £ 000 290, 923 910 147 420 749 483 92,225 220, 156,516 3, 826, 049 1,230,792 662, 934 409,491 881,046 . 105, 600 1, 44, 597 1 52, 800 613, 634 (^) 045 989 117 869 584 194,476 823, 145 358, 247 10, 269 316,270 (=) 86, 235 142, t33 157, 580 531, 225 668, 650 352, 695 79, 339 m9,974 20, 594 40, ODD '236, 1,930 120 1,053,072 2, 3, 692, New Bedford, Mass Somerville, Mass Springfield, 8,618 289,405 252,000 785 4,051 10, 793 62, 609 101,289,772 3, 367, 436 Wilmington, Del.. 827, 878 339, 944 12, 810 <.') . 1, 671, 191,000 144,006 11,961,673 629, m 3, 145, 740 526, 104 208, 956 230, 450 All other. 1320,360 539, 753 653, 487 697, 495 7,392 813, 992 167, 999 163, 760 1, Gravel. (^) 947, 717 184, 422 448, 010 481,278 110,194,367 17,382,000 2,463,779 1 5, 122, 867 6, 644, 892 488,461 279,456 4, 338, 822 2,801,320 1, 610, 300 463 197 h 612,295 66, 087 36, 3, 937, 16, 846 534, 336 125, 031 105, 080 13,200 835, 400 1, 146, 16,634,369 12,888,000 5,090,124 419, 868 327, 862 I') 168, 333 333, 641 1, 709, . Richmond, Va... Reading, Pa Nashville, 627, 862 131, 195 726, 304 657, 617 280, 291 33,814 Ga Albany, N. Y Grand Rapids, Mich Dayton, Ohio Wash Conn 1,660 m 640 61,270 23, 757 1,816,410 191, 423 30, 037 911, 162 271 "423,089 2, 061, 307 Hartford, 2,035 2,733 1, 028, 4, 175, Toledo, Ohio Allegheny, Pa . . Columbus, Ohio.. Worcester, Mass . Los Angeles, Cal Utica, 131 83, 666 661, 196 Denver, Colo Peoria, 1, 846, Macadam. block. 190 139 917 100 1,606,124 816, 2, 099, 162, 1, 490, 222, 779 4, 039, . . Seattle, 000 {') Paul, Minn . Rochester, N. Y.. Atlanta, 6, 236, asphalt block. 12,165 113,676,000 ^] Mo City, 6,830 Asphalt and Wooden 1 257, 716 11,272,000 2, 200, 931 1,180,937 3,308 365 4, 374, Minneapolis, Minn Indianapolis, Ind. . Kansas B^ck. 110,041,592 1 888, 000 6,107,187 2, 002, 181 2,057,211 740, 000 19, 813 5, 473, Ky St. 301 'i,"263,'26i' 696 267, 569 88, 632 Newark, N. J Jersey City, N. J Providence, E. 3, 502, " 5,667,184 7, 793, 714 6, 493, 224 . Washington, D. C. Louisville, 1 Granite and Belgian block. 1 Mq Louis, stone. ' 115 STREET RAILWAYS, AND AREA OF PUBLIC PARKg-Continued. betically and the number assigned to each, see page 54.] 1902. 116 11.— AREA AND LENGTH OF STREETS, LENGTH OF Table [For a list uf the cities in each state arranged alpha- 1908. AREA (SQUARE YARDS) OF PAVED STREETS. CITY OB MUNICIPALITY. Total. Duluth, Minn C 896 175,615 165, 136 948, 606 392,261 693, 821 Wilkesbarre, Pa Norfolk, Va Harrisburg, Pa Yonkers, N. Y Portland, Me . . . , Elizabeth, N. J Pa Charleston, S. Houston, Tex Schenectady, N. Y Youngatown, Ohio Holyoke, Mass Fort Wayne, Ind Akron, Ohio Saginaw, Mich Taooma, Wash Covington, Ky Lancaster, Pa , Tex Lincoln, Nebr Dallas, Brockton, Mass Pawtucket, R.I Birmingham, Ala Rock, Ark Spokane, Wash Little Altoona, Pa Augusta, Ga Binghamton, N. Mobile, Ala , Y ....' Haverhill, Mass 10,202 91, 766 2,464 431,277 708, 703 708, 860 1, 325, 579 360,007 133,584 61,356 23,850 204,510 1,333 16, 294 45,037 210, 782 140,800 34,333 9,061 946 420,684 321, 200 829, 417 612, 729 48,969 20, 963 33, 600 502,112 874,565 453,630 608,001 749, 501 13, 227 773,477 685, 969 790 917,437 1,246,347 1, 418, 182 199, 870 150, 640 762, 673 223, 302 12,310 10, 568 406,508 1,965 55, 882 14, 214 26,392 2,622 3,051 517, 686 111, 144 370,631 166, 454 172, 786 14,855 2, 094, 80, 742,988 517 309, 805 421, 916 Mont 80, Wis Newton, Mass 111 Chelsea, Mass Fitchburg, Mass Knoxville, Tenn Rockford, 111 Sioux City, Iowa Montgomery, Ala Taunton, Mass 20, N.J Atlantic City, N. J Canton, Ohio Jacksonville, Fla Galveston. Tex Auburn, N. Y Racine, Wis South Omaha, Nebr Estimated. 042, 615 15,437 141,064 '39,'835 142, 235 609, 039 1,133,673 132, 931 m 38,101 42,800 86,770 510 m 620,000 211, 130 139, 970 53, 212 118, 263 61,300 72, 617 21, 341 436, 860 614, 980 61,860 332,695 26,000 616 57,034 270,370 102,347 130, 650 7,360 230,180 65,524 1,075,409 21, 963 434,923 57, 8,770 161, 801 166, 686 2,906 1,129,440 186, 670 106, 383 61,398 117, 290 80,000 14, 639 17,500 100, 340 11, 440 220, 070 1,007,712 10,240 410, 740 10, 400 4,780 265,226 27, 700 4,418 135,542 335,563 7,800 40,500 7,708 138,500 1,076 667 781, 399 .W, 153, 106 404, 651 114, 516 34,445 13, 652 193, 810 7,767 86,418 60, 938 166, 136 237, 600 880 1, 349, 895 1,957,413 664,028 1501,842 1205,333 130,,W7 14, 560 45, 400 1 181,429 27, 151, 080 1242,467 1567,749 694 145,291 1125,312 164,194 281,500 44, 900 1599,280 11,078,528 1,247,072 827,335 53,000 143,701 128, 480 87,360 1379,579 1639,806 47, 520 11, 800 'i7[666' 528, 000 2,178,000 182,826 158,819 62, 800 264, 000 13,432 1 54, 278 128,480 89,067 7,821 1,260,000 817, 691 660,608 338, 159 78, 166 364, 953 215, 517 Newcastle, Pa 1, 62, Oil 230, 118 206, 100 117, 624 4,011,300 1509,538 1652,903 383, 680 662, 360 176, 933 All other. 80, 837 11,361,067 1, 426, 826 371,800 827, 335 698, 600 York, Pa 1 80,783 401, 573 C) 267 276, 613 1744,299 11,400,066 Maiden, Mass Bayonne, N. J 437, 586 2176,615 6,917 41,243 200, 632 14, 989 11, 806, 108 Elmira, N. Y... Gravel. block. 500 102, 315 455 837 Macadam. asphalt 133,043 266, 269 90, 760 144, 590 36.960 14, 200 13, 447 1,209 92, 990 641,210 233, 606 Davenport, Iowa Quincy, 111 Salem, Mass 1 373,813 191,364 15,500 33, 000 83, 826 159, 617 97, 156 61, 025 28,440 112, 667 82,533 38,700 37,547 244, 629 674, 984 1, 310, 008 339, 762 Dubuque, Iowa St. Louis, Springfield, 111 Cnester, Pa 65,590 'J Asphalt and 538, 326 26, 687 365,106 99, 963 344,649 1, 729, East block. 33,578 88,909 Topeka, Kans Terre Haute, Ind Allentown, Pa McKeesport, Pa Passaic, 18, 791 2,666 2,388 Wooden 304, 200 .lohnstown, Pa Superior, Brick. block. 1, 293, South Bend, Ind Wheeling, W. Va Springtield, Ohio Butte, stone. 2, 070, Lake City, Utah Waterbury Conn Salt Erie, Granite and Belgian Cobble- 60, 000 43, 473 124,149 156, 216 045 000 715,010 6,600 "'8,' 905' 264,354 356 284, 750 600 58,608 227, 487 144, 424 90,440 300,009 10, 000 236, 644 313, 836 116, 077 17,254 284,750 221, 977 115,000 26, 687 80, 928 - 37, 196 123,930 96, 321 24, 743 Includes stone block. 45,588 12,360 103, 787 8,905 451,435 181, 602 1850,366 278, 532 165, 087 299, 200 80, 1, 200, 63,360 1, 061, 1,833,300 8,999 23,050 1775,280 48,798 11,111 62,205 136,156 'i66,'726' '4i,'263 ' Not reported. 730, 266 220, 469 59, 151 7,102 117 STREET RAILWAYS, AND AREA OF PUBLIC PARKS-Continued. betically and the number assigned to each, see page 54.] 1908. LENGTH (MILES) OF PAVED STKEETS. 118 Table 11.—AREA AND LENGTH OP STREETS, LENGTH OF [For a 1903. list of the cities In each state arranged alpha- 119 STREET RAILWAYS, AND AREA OF PUBLIC PARKS-Oontinued. betically and the number assigned to each, see page 54.] 1908. LENGTH (MILES) OF PAVED STKEETS. 120 Table 12.— DISPOSAL OF ASHES, GAEBAGE, AND OTHER REFUSE; CARE Qp [For a 1903. list of the citiee in each state arranged alphsr 121 STREETS; FOOD betically AND SANITARY INSPECTION; AND MILES OF SEWERS. and the number assigned to each, see page 54.] 1903. DEAD ANIMALS AND OTHER REF- USE—Continued. 122 Table 12.—DISPOSAL OF ASHES, GARBAGE, AND OTHER REFUSE; CARE OP 1903. [For a list of the cities in each state arranged alpha- 123 STREETS; FOOD betically AND SANITARY INSPECTION; AND MILES OF SEWERS—Continued. and the number assigned to each, see page 64.] 1903. DEAD ANIMALS AND OTHER REF- USE—Continued. 124 Table 12.— DISPOSAL OF ASHES, GARBAGE, AND OTHER REFUSE; CARE OP [For a 1903. list of the cities in each state arranged alpha- 125 STREETS; FOOD betlcally AND SANITARY INSPECTION; AND MILES OP and the number assigned to each, see page SEWERS-Continued. 54.] 1903. DEAD A N I M .V L S AND OTHER KEF- usE— continued. 126 Table 13.— DISPOSAL OF ASHES, GARBAGE, AND OTHER REFUSE; CARE OP [For a 1903. list of the cities in each state arrange^ alpha^ 127 STREETS; FOOD betloally AND SANITARY INSPECTION; and the number assigned to each, see page AND MILES OF SEWERS—Continued. 54.] 1903. DEAD ANIMALS AND OTHER KEPX7SE— continued. ; 128 Table 12.—DISPOSAL OF ASHES, GARBAGE, AND OTHER REFUSE; CARE OF [For a 1903. CITY OR MUNICIPALITY. Tons disposed By city. of. By contractor. Duluth, Minn Lake City, Utah. Waterbury, Conn Salt N.J Elizabeth, Erie, Pa Charleston, S. C Wilkesbarre, Pa. Norfolk, Va Harriaburg, Pa « Yonkers, N. Y... Me () (>) (") 7,000 (') . Brockton, Mass. Pawtucket, R.I. 14,317 () Birmingham, Ala. Little Rook, Ark.. Spokane, Wash... Al toons,. Pa Augusta, Ga () () () ('0 (') () (') (') 0) 0) («) Binghamton, N. Y. (') Mobile, Ala (') South Bend, Ind... () W.Va.. Ohio - . Johnstown, Pa... Haverhill, Mass. Topeka, Kans Terre Haute, Ind. AUentown, Pa . McKeesport, Pa Dubuque, Iowa. . . Mont Davenport, Iowa. Quincy, 111 Salem, Mass... Elmira, N. Y.. Maiden, Mass.. Bayonne, N. J. () [^1 (') « 9,700 2,500 () (') C) (') (') C") (1) (') () 0) (') (') (') 1,8.57 0) 1,845 (') 5,658 . York, Pa 1,622 (=) (') () (') 5,000 Newton, Mass East « i47 () Ky Wis « (') (') Lancaster, Pa... Superior, « (') Tacoma, Wash... Butte, « 0) (') . Springfield, m 7.50 Fort Wayne, Ind. Akron, Ohio Saginaw, Mich - . Wheeling, « (') (I!) Holy oke, Mass Dallas, Tex Lincoln, Nebr. (') St. Louis, 111. Springfield, 111 Chester, Pa Chelsea, Mass (') (") (") (") 1,500 Fii^hourg, Mass. 13,000 2,100 KnoxviLe, Tenn.. Rockford.IU Sioux City, Iowa. 2,100 Montgomery, Ala. Taunton, Mass Newcastle Pa Passaic, N. J Atlantic City, N. J. , {') m (24) 1,200 () (') » 10,850 Canton, Ohio Jacksonville, Fla. G alveston Tex . , Auburn, N. Y Bacine, Wis By contractor. (.') Houston, Tex Schenectady, N. Y Youngstown, Ohio. Covington, By city. sold. 8,062 (1) . Portland, () Tons (24) . (') () (') list of the cities in eacli state arranged alpha- 129 STREETS: FOOD betically AND SANITARY INSPECTION; AND MILES OF and the number assigned to each, see page SEWERS-Continued. 54.] 1903. DEAD ANIMALS AND OTHER REFUSE— continued. 130 Table 12.—DISPOSAL OF ASHES, GARBAGE, AND OTHER REFUSE; CARE OP [For a 1902. list of the cities in each state arranged alpha- 131 STREETS; FOOD betically AND SANITARY INSPECTION; AND MILES OF SEWERS—Continued. and the number assigned to each, see page 54.] 1903. DEAD ANIMALS AND OTHER REFUSE— continued. 132 Table [For a list of 13.—BUIUDING PERMITS. number assigned the cities in each state arranged alphabetically and the to each, see page 54.] 1903. BUILDING PERMITS GRANTED. BUILDING PERMITS GRANTED. For City num- For new buildings. CITY OR MUNICIPALITY. repairs, extensions, etc., to old buildings. ber. For new buildings. City num- CITY OR MUNICIPALITY. ber. Number. New Y York, N. 7,206 6,221 3,585 3,142 726 1,617 1,873 1,523 1,766 2,194 563 1,257 2,894 1,138 1,878 1,695 496 1,230 1,799 2 2,529 654 1,452 884 550 1,608 Chicago, 111 Philadelphia, Pa St. Louis, Mo Boston, Mass Baltimore, Md Cleveland, Ohio Bu£falo,N. Y San Francisco, Cal Pa Pittsburg, Cincinnati, Ohio Milwaukee, Wis Detroit, Mich New La Orleans, Washington, D. C Newark, N. J Jersey City, N. J Louisville, Ky Minneapolis, Minn Indianapolis, Ind Providence, R. I Kansas Mo City, St. Paul, Minn Y Rochester, N. Denver, Colo Toledo, Ohio Allegheny, Pa Los Angeles, Cal New Haven, Coim Syracuse, N. Y FaU River, Mass Memplils, Tenn Omaha, Nebr Paterson, N. J St. Joseph, Mo Scranton, Pa Lowell, Mass Portland, Oreg Cambridge, Mass Ga Albany, N.Y Grand Rapids, Mich. Dayton, Ohio Wash Hartford, Conn Richmond, Va Reading, Pa Tenn Nashville, Wilmington, Del Camden, N.J Bridgeport, Conn Trenton, N. J Troy, N.Y ; 151 1,646 236 552 '1,217 3,833 232 313 634 1,131 577 610 217 494 Bedford, Mass 238 303 396 . . Mass Lawrence, Mass Springfield, Mass Des Moines, Iowa Somerville, « Manchester, N. Utica,N. Y 253 49 418 98 118 H . Erie, . 2 653 21,937 362 559 181 82 N.J Pa 288 94 Charleston, S. C Wilkesbarre, Pa Norfolk, Va Harrisburg, Pa Yonkers, N. Portland, () 869,937 (') 5,610,478 1,483,910 1,370,200 1,087,300 1,347,201 1,261,481 (') 3 1,312,328 1,106,301 C) (') 1,858,381 603,084 3 ber. 601 1,085 1,810 652 1,533 250 641 628 2,350 m453 2,117 686 244 338 (') 4,624,530 1,481,820 () 2,666,120 801,396 969, 376 2,030,031 1,940,362 684,300 1,001,684 566, 900 83,397 907, 769 260,000 320, 600 207, 676 1,388,512 473, 600 925,590 595,531 158,799 364,589 (') C) (>) 274 1,120 66 317 117 1,380 255,932 666,091 163,460 294,433 126, 850 376, 260 110, 255 45,000 53,741 199 63 280 504 24 244,600 (=) 37,200 («) 215 1,795 1,233 560 W 3,081 286 71 458 4,918 137 254 113 247 W235 427 212 48 3 630,066 3 775,374 1,300,723 1,540,665 (') Youngstown, OhioB.. Holyoke, Mass Fort Wayne, Ind Akron, Ohios Saginaw, Mich W 637,490 180,036 3 673,486 '939,490 778, 150 760,000 1,329,437 717 985, 130 349 608, 538 664 177 0) Y Me N.Y (1) (') («) 386 210 W 181, 194 418,237 C») 308, 538 () 886,303 210,695 68,000 26,000 73,711 85,986 (') 158,598 « h 126,490 32, 175 523 64 155 201,485 84,000 113,131 11,676 205, 6»5 (*) 224 82 74 27 372 103 104 46 168 52 94 1,368 « 127 194,698 104,370 (') 0) 193,831 60,960 (=) '11,945 79,610 0) (') 79, 792 20,960 C) (») 308,075 ber. 315 45 Tacoma, Wash $15,545,676 O222 0) Num- expenditures. 6,418 7,915 3,179 1,886 2,040 6,197 1,353 842 979,371 588,050 579, 550 1,280,679 89,487 343,855 126 285 301 168 214 884 Houston, Tex Schenectady, 1,844,775 3 3,909,189 2,080,029 12,510,355 1,461,151 1,461,070 897,060 1,368,004 962, 602 758, 450 817,267 a 1,528, 877 227, 100 3 4,280,156 1,109,500 2,743,208 (») Kansas City, Kans San Antonio, Tex Duluth, Minn Salt Lake City, Utah. Waterbury, Conn EUzabeth, (') 5,397,831 5,458,636 5,142,026 13,559,427 13,961,484 3,801,695 4,663,739 6,345,700 2,912,480 12,104,992 5,473,779 2, 760, 557 1,711,196 4,822,235 3 3,031,292 3,321,900 5,980,050 3,050,244 1,694,792 4,360,812 Num- Proposed («) 111 Evans ville, Ind 189 2654 Savannah, Ga Hoboken, N. J Peoria, 8112,004,027 33,447,176 27,461,166 11,494,478 () Lynn, Mass Oakland, Cal New tures. (') 484 2 1,629 423 5,228 246 270 268 939 329 198 437 398 74 21,630 Worcester, Mass Seattle, expendi- (') Columbus, Ohio Atlanta, Proposed 177,602 68, 195 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 HI 112 113 114 115 116 117 118 119 120 121 122 123 124 125 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 151 152 163 154 155 166 167 158 159 160 161 162 163 164 165 166 167 168 169 170 171 172 173 174 175 1,130 56 86 754 213 103 133 619 29 1,609 2 228 114 178 420 386 Covington, Ky Lancaster, Pa Dallas, Tex Lincoln, Nebr Brockton, Mass Pawtucket, R. I Birmingham, Ala Little Rock, Ark Spokane, Wash Altoona, Pa Augusta, Ga Buig:hamton, N. Y Mobile, Ala South Bend, Ind Wheeling, W. Va Springfield, Ohio s Johnstown, Pa Haverhill, 2155 (') 136,950 229,050 200, 130 '330 111 111 (') 829,540 0) (0 55 64 53 2 775 (») (•) (') 3 152,200 676,317 (') 88 324,039 621,459 1,014,390 N.J Canton, Ohio s Jacksonville, Fla Galveston, Tex Auburn, N. Y Wichita, Kans. i» '344 Wis South Omaha, Nebr Mo Joliet, 111 Chattanooga, Tenn Woonsocket, R. I Sacramento, Cal Wis Oshkosh, Wis Newport, Ky Wilhamsbort, Pa Pueblo, Colo Council Blufls, Iowa Conn Kalamazoo, Mich, w Everett, Mass. w Cedar Rapids, Iowa Ky Bay City, Mich Fort Worth, Tex Easton, Pa Gloucester, Mass West Hoboken, N. J.i».. North Adams, Mass.io . Quinoy Mass. lo Colorado Springs, Colo. Hamilton, Ohio lo Orange, N. J. m Lima, Ohio '» Kingston, N. Y. lo Newburg, N. Y. w Aurora, 111. lo Nashua, N. H. lo Jatkson, Mich Meriden, Conn, lo (') (') m Pa Britain, 256,060 551,678 154,845 '450,000 140 Taunton, Mass Passaic, N.J Atlantic City, (') 266 Rockford, lU Sioux City, Iowa Montgomery, Ala , (') 546, 270 125 108 Pa Lexington, 98,900 670,788 441,870 71 Mass Fitchburg, Mass Knoxville, Tenn New 392,960 68 Wis Crosse, 3 209 O 89 York, Pa Newton, Mass East St. Louis, La 466, 241 767, 607 m133 Salem, Mass Racine, (') (») Elmlra, N. Y Maiden, Mass Bayonne, N. J Joplin, 1,214,155 646, 690 354, 525 391,692 1,697,393 244,609 2,553,020 3513,000 252, 968 (') , Newcastle, 123,250 397 350 Mont Chester, Chelsea, .51,629,880 30 286 Davenport, Iowa Qulncy 111 Springfield, tures. 0) Mass Dubuque, Iowa Superior, expendi- (») Topeka, Kans Terre Haute, Ind Allen town. Pa McKeesport, Pa Butte, Proposed 133 Table [For a list of 13.— BUILDING PERMITS—Continued. the cities in each state arranged alphabetically and the number assigned to each, see page 54.] 1003. BtllLDING PERMITS GRANTED. CITY OR MUNICIPALITY. For new buildings. BUILDING PERMITS GRANTED. For repairs, extensions, etc., to old City buildings. num- For For new buildings. CITY OR MUNICIPALITY. repairs, extensions, etc., to old buildings. ber. Proposed Number. expendi- Proposed Number. tures. New Y York, N. 6,372 6,099 4,391 3,100 1,047 2,081 1,913 1,339 1,607 2,370 607 1,484 2,576 1,089 1,811 1,301 383 1,600 1,593 Chicago, 111 Phllaaelphia, Pa St. Louis, Mo Boston, Mass Baltimore, Md Cleveland, Ohio Y Buffalo, N. San Francisco, Cal... Pittsburg, Pa Cincinnati, Ohio W Milwaukee, Detroit, Mich New Orleans, is La Washington, D. C Newark, N. J Jersey City, N. J Ky Louisville, Minneapolis, Minn. Indianapolis, Ind Providence, R.I Kansas 764 671 1,617 739 690 1,354 2 2, Mo City, St. Paul, . Minn Y Rochester, N. Denver, Colo Toledo, Ohio Allegheny, Pa 462 Worcester, Mass Los Angeles, Cal 364 3,739 New Haven, Conn 189 245 Y Syracuse, N. Fall River, Mass 222 806 349 238 443 489 Memphis, Tenn Omaha, Nebr Paterson, N. J Mo Scranton, Pa Lowell, Mass Portland, Oreg 129 2 Cambridge, Mass Ga Albany, N. Y Grand Rapids, Mich. Dayton, Ohio , Wash Seattle, Hartford, Conn , Richmond, Va Reading, Pa Nashvifle, Tenn Wilmington, Del Camden, N. J Bridgeport, Conn Trenton, N.J Troy,N. Y Lynn, Mass 1,372 152 1,012 255 495 3,853 277 339 533 901 314 471 184 416 (') Mass Des Moines, Iowa Savannah, Ga Hoboken, N.J («) Springfield, 2 Peoria, 111 Evansville, Ind Manchester, N H . Utica,N.Y Kansas City, Kans San Antonio, Tex Duluth, Minn Salt Lake City, Utah. Waterbury, Conn . Erie, N.J Pa Charleston S. C Wilkesbarre, Pa Norfolk, Va Harrisburg, Pa , Yonkers, N. 1 Y . W (') 0) (=) 151 210,097 130,025 152 163 164 167 158 159 160 223,425 91 276 120 1,216 215 84 342 '331 (*) 52 112,265 (') (') (') 2,531 343 566,085 51- 493 4,822 234 298 134 266 837,570 '206,872 C) 1,813,490 749,761 1,202,596 346,250 264,700 1,126,547 111,260 W222 188 194 W 34 W61,100 36,000 76,582 202,344 () 180,364 (') () 88,927 41,414 (') 348 150 () 156,000 60,000 175,961 10,391 (') "387,464 769,032 1,434,336 944,800 = (') (') 657,437 157,265 "567,207 '1,030,000 5, 187,955 C) 184 130 69 30 344 61 113 33 179 70 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 116 116 117 118 119 120 121 122 123 124 126 126 127 128 129 130 131 132 133 134 136 136 137 138 139 141 142 143 144 145 146 147 148 149 150 946,441 121 2 345 21,540 349 426 130 94 364 140 91 335 398 216 . 1,011,550 1,102,348 589,689 298,064 468, 194 324,645 378,384 C) 385,654 (>) 121 128 Dallas, Tex Lincoln, Nebr 193,373 750, 700 330,916 217,066 330,000 467,459 136,083 48,000 96,039 () 3 Covington, Lancaster, (') 218 674 230 20 411 90 91 92 93 94 95 96 97 98 99 (') 307 916 Ky 567, 170 C) 204 Tacoma, Wash 1,187,665 565,900 114,880 1,711,910 275,000 278,000 131,997 884,508 <'> 497 2,362 650 217 313 Houston, Tex Schenectady, N. Y... Youngstown, Ohio. Holyoke, Mass Fort Wayne, Ind Akron, Ohio Saginaw, Mich (') 3,680,400 1,630,060 (') 1,968,391 840,090 773,478 1,470,450 1,970,334 Me Portland, 114,183,795 337 1,806 2,005 550 5,769,093 8 1,105,555 1,508,233 1,072,600 1,083,617 1,298,633 276 218 . Mass 6,756 6,149 2,572 1,589 2,127 10,242 1,259 762 470 1,524 1,908 1,290 462 712 1,446 275 556 432 2,221 (>) () 277,468 57,845 '75,000 216,896 (>) Pa Brockton, Mass Pawtucket, R. I Birmingham, Ala Little Rock, Ark Spokane, Wash Aitoona, Pa Augusta, Ga Binghamton, N. Y. Mobile, Ala South Bend, Ind Wheeling, W. Va Springfield, Ohio Johnstown, Pa Haverhill, .. < > Proposed Number. 193 2 Mont . (>) '1,441,177 391,820 Wis 135 '390 121 .. '. 396 . Springfield, 111 () Pa 449,700 1,263,979 61,809 1,321,714 "589,000 311,124 Rockford, 111 Sioux City, Iowa Montgomery, Ala () Pa 237,300 406,390 364,251 () 192,883 765,924 278,450 306,485 326,046 464,570 174,785 '400,000 Jacksonville, Fla Mo 122,850 "376,728 650,817 1,599,438 '280,020 "2 50,472 () () 198 224,461 21,095 0) "536,196 Ky 161 City, Mich Fort Worth, Tex Easton, Pa 162 174 Jackson, Mich Gloucester, (') 42 136 2 m 96 Conn. Cedar Rapids, Iowa. 172 . 72 142 49 («) '200 78 22 (') 34 94 40 {') () 144 W « 76 298 '131 694 () () (<) C) 0) X«) 0) Ky Bay () 0) («) Williamsport, Pa Pueblo, Colo Council Bluffs, Iowa. («). (') C") (1) Crosse, () («) («) Wis Oshkosh, Wis Not reported. ,^ ^ .,j. ^ ^ Includes permits for repairs, extensions, etc., to old bmldmgs. Includes proposed expenditures for repairs, extensions, etc., to old buildings. Included in permits for new buildings. Included in proposed expenditures for new buildings. (>) (») . «,71 (') 126 (!) Joliet, 111 m S27 m 70 218,050 "134,684 0) (') , (<)' () 240,580 837,900 = 92,000 187,600 36 131 w' (') (') () Mass 59 0) « ' " • 26 112 196 («) 50 Y Wis South Omaha, Nebr. C) (') 289,812 1,237 Galveston, Tex Lexington, 124 1,475,296 84 229 '396 Racine, Britain, 970 (!) («) Passaic, N. J Atlantic City, N.J... New 213 18 0) "319,666 (1) W Canton, Ohio Newport, 12 126 369,295 551,525 Taunton, Mass La I (') (>) 72 65 55 2 746 Mass Fitchburg, Mass KnoxvUle, Tenn Chattanooga, Tenn Woonsocket, R.I Sacramento, Cal (<) 505, 195 0) 97 140 Bayonne, N.J Joplin, 139 168 23 129 (') () York, Pa Auburn, N. 47 (') (1) 143 251 87 83 . Salem, Mass Elmira, N. Y Maiden, Mass Newcastle, 196 299,676 1,024,057 162,500 (>) 39 226 409 362 111. i (•) 1,034,210 («) («) Chester, Chelsea, (•) (>) (') Superior, 832, 190 494 213 725 26 146 2 1,043 163 157 215 579 16 1,102 2 271 110 162 197 366 Dubuque, Iowa Newton, Mass East St. Louis, 656 «332 Mass Davenport, Iowa. Quincy, 111 81,240,000 891,203 0) Not expenditures. («) Topeka, Kans Terre Haute, Ind Allentown, Pa McKeesport, Pa Butte, 239 (') . 2 ' expenditures. (<) (') n,177 Lawrence, Mass Elizabeth, 2,025,950 = 2,707,315 1,646,735 8,231,274 847,680 958,050 1,151,350 1,651,866 1,165,753 3,041,560 943,625 s 1,534,342 581,565 = 2,730,560 1,907,720 1,490,456 (•) Oakland, Cal New Bedford, Mass . Somerville, 5,427,248 5,719,455 5,989,714 15,603,332 15,816,143 4,095,020 5,836,942 5,496,500 1,920,879 9,408,191 8,769,062 2,213,837 2,696,460 5,303,710 =2,989,752 2,554,050 6,951,900 2,701,128 2,615,078 4,092,967 Number. tures. (>) M,389 Atlanta, (') (') Columbus, Ohio St. Joseph,' $110,954,403 48,242,990 24,446,640 13,663,760 Proposed expendi- required. Estimated. Within fire limits only. Incomplete record. 134 Table 14.— MARRIAGES [For a list of the AND DIVORCES. arranged alpbabetically and the number assigned to each, see page cities in eacli state 54.] 1903. MARRIAGES. MARRIAGES. Divorces granted. CITY OR MUNICIPALITY. Licenses issued. New Yorl£,N.Y Chicago, 111 Philadelphia, Pa 13, 091 Louis, Mo Boston, Mass Baltimore, Md Cleveland, Ohio 6,787 7,426 5,593 4,117 Buffalo.N.y San Francisco, Cal Pittsburg, Pa Cincinnati, Ohio Milwaukee, Wis Detroit, Mich Orleans, (') . . "- La Washington, D. C Newark, N.J 4,773 11, 498 2 3, 959 2 3, 410 2 4, 066 2,356 3,752 Jersey City, N. J Louisville, (') Ky City, .. 2 2 Mo Paul, Minn Rochester, N. Y Denver, Colo Toledo, Ohio = St. 2 {') ' 177 1,459 2 2, 2 Allegheny, Pa (') Columbus, Ohio Worcester, Mass Los Angeles, Cal New Haven, Conn. 2 . N.Y 2 2 2 2 m 1,020 163 1,011 21,368 1,142 2 2, '.. Grand Rapids, Mich Dayton, Ohio Seattle, 1,328 363 1,412 2 2, Paterson,N. J St.Joseph,Mo Scranton,Pa Lowell, Mass Portland, Oreg Cambridge, Mass Albany, Wash , Conn Richmond, Va Beading, Pa Nashville, Tenn 21,697 21,424 21,805 Hartford, 21,638 21,647 21,438 (" Wilmington, Del Camden, N. J Bridgeport, Conn (; Trenton, N.J Troy, N.Y Lynn, Mass Oakland, Cal New Bedford, Maes. Somerville, Mass 923 21,733 834 . 693 871 726 21,214 2 952 Lawrence, Mass Springfield, Mass Des Moines, Iowa Savannah, Ga Hoboken, N. J Peoria, 111 Evansville, Ind Manchester, N. Utica, N.Y Duluth, m 21,074 2 858 660 H Kansas City, Kans San Antonio, Tex 0) 21,167 = 955 732 . . Minn Lake Utah Waterbury, Conn Salt City, (') . Elizabeth, N. J Erie, Pa 420 Charleston, S. C Wilkesbarre, Pa Norfolk, Va Harrisburg, Pa Yonkers, N.Y Portland, Me 0) 2 Houston, Tex Schenectady, N.Y 21,180 () ... Saginaw, Mich 1 No 2 Data are 8 No * ' 2,818 521 530 <">587 Youngstown, Ohio Holyoke, Mass Fort Wayne, Ind Akron, Ohio 20,698 10,816 6,728 6,640 5,396 « 5, 435 3,732 4,602 3,606 1,804 2,789 2 3,889 2,303 3,641 3,250 2,144 2 2,489 2 2, 490 2 2, 637 2,238 2 2, 377 2 1,757 1,685 2 2, 177 2 1,435 952 2 2,058 1,128 2 0) Memphis, Tenn Omaha, Nebr Ga 058 1,375 3,004 1,198 2 2, Syracuse, N.Y Fall River, Mass Atlanta, 489 2,531 2, 708 2,364 3, 076 1,778 2 2, Minneapolis, Minn Indianapolis, Ind Providence, R. I Kansas 38, 174 {') 22, 122 2 St. New Reported. 2 1,551 503 2 842 2 810 2 831 1,087 816 627 646 2 507 203 2 583 2 168 1,528 2 329 2 370 2 286 2 629 158 135 75 2 1, 310 293 427 236 646 155 47 406 321 2 2 2 2 2 2 2 289 82 476 2 2 1,144 768 1,369 1, 730 1,384 100 2 45 59 2 272 2 350 993 709 1,026 21,331 795 1,337 667 21,680 21,424 21,643 829 858 1,103 21,567 1,301 1,786 799 780 533 946 21,668 870 728 861 590 21,176 885 788 2 1, 055 2 832 657 397 21,137 2 928 2 701 21,457 636 462 357 431 622 608 520 494 563 21,113 349 2 1, 637 424 2 805 2 857 2 822 license required. for county. license required except for nonresidents of state. Not reported. See Pittsburg. {*) 2 149 106 61 2186 2 301 40 2 30 2 257 2 210 2618 2 43 94 103 228 2 47 41 46 34 2 2 31 68 277 45 301 23 2113 2 297 261 2 (*) 2 146 293 78 37 2]73 122 2 66 2216 10 2 81 (°) (*). 241 2117 2 223 2 11 277 2 2 2 113 144 144 112 Divorces granted. CITY OE MUNICIPALITY. Licenses ber. issued. {*) {') City num- Reported, Tacoma, Wash 90 91 92 93 94 96 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122 123 124 126 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 161 152 153 154 165 166 157 158 159 160 161 162 163 164 166 166 167 168 169 170 171 172 173 174 176 2797 Covington, Ky Lancaster, Pa Dallas, 2 Tex 2 Lincoln, Nebr Brockton, Mass Pawtucket, R. I Birmingham, Ala Little Rock, Ark 2 Spokane, Wash 2 2 , Altoona, Pa Augusta, Ga Bing;hamton, N. Mobile, Ala Y 2 2 2 2 2 Chelsea, Mass Fitchburg, Mass Tenn 2 2 2 2 1, 642 1, 004 364 463 359 561 976 311 568 2 Newcastle, Pa Passaic, N. J Atlantic City, N.J Canton, Ohio Jacksonville, Fla Galveston, Tex Auburii( N.Y Wichita, Kans. ' Racine, Wis 2 342 678 467 2 2 () 632 2 2410 South Omaha, Nebr 2 Joplin, Mo Joliet,Ill 1,412 2940 2799 2775 257 Chattanooga, Tenn Woonsocket, R. I Sacramento, Cal : . Williamsport, Pa Pueblo, Colo Council Bluffs, Iowa Conn Kalamazoo, Mich. 641 2361 2 418 21,040 232 2 690 2739 2 La Crosse, Wis Oshkosh, Wis Newport, Ky (') 8 557 296 618 2 526 768 21,021 215 258 8 Iowa 2 Ky Mich Fort Worth, Tex Easton, Pa Mass West Hoboken, N. J. ». North Adams, Mass. ' Gloucester, , . Quincy, Mass.> Colorado Springs, Colo.*. Hamilton, Ohio s Orange,N.J.8 Lima, Ohio* Kingston, N. Y.s Newburg, N. Y. s Aurora, 111.8 Nashua, N.H.e Jackson, Mich Meriden, Conn, s m199 280 482 2 643 2557 lii 267 238 2543 (') 8N0 divorce laws 602 602 639 369 572 412 309 2355 1,062 2 834 277 367 2394 2 2 2990 2724 Roekford, 111 Sioux City, Iowa Montgomery, Ala Taunton, Mass City, 2720 361 St. Louis, 111 838 673 444 438 2 2 388 2 Lexington, 2710 2 Springfield, 111 Chester, Pa Bay 2 m368 Newton, Mass 891 689 520 550 3, 408 1,252 1,055 400 414 811 1, 000 {•) York. Pa Britain, 2 476 613 602 663 428 2 Mont Everett, Mass. Cedar' Rapids, 2 736 839 157 2 Superior, Wis New 2 1,001 2 714 2838 2 673 2 1, , Davenport, Iowa Quincy, 111 Salem, Mass Elmira,N. Y Maiden, Mass Bayonne, N. J Knoxville, 329. ''^23 AUentown, Pa McKeesport, Pa Dubuque, Iowa East 1,239 2 1, (') 2 South Bend, Ind Wheeling, W. Va Springfield, Ohio Johnstown, Pa Haverhill, Mass Topeka, Kans Terre Haute, Ind Butte, 2 1,256 333 1,449 696 485 513 3, 417 1,305 1,064 415 467 027 360 1,385 2 958 345 350 389 2971 2 . 2 2 2 718 528 962 339 428 772 2 675 456 277 2 625 2 381 2 1, 384 2 936 2773 2 776 296 2721 2377 2 458 21,024 226 2 690 2707 2 378 554 199 2 608 2 2525 753 2971 220 264 282 168 287 478 2 643 210 2527 245 246 267 310 2537 »248 in South Carolina. For county exclusive of Bessemer city Not included in the report for 1902. "Data are for town. ' 8 135 14.— MARRIAGES AND DIVORCES— Continued. Table [For a list of the cities in each state arranged alphabetically and the number assigned to each, see page 54.] 1903. MARRIAGES. CITY OR MUNICIPAHTY. Licenses o„ ,^„a Reported, issued. New Y York, N. Chicago, 111 Philadelphia, 0) 20,011 12,401 0,406 6,973 5,123 3,720 2 I'a Louis, Mo Boston, Mass Baltimore, Md Cleveland, Ohio Buflfalo, N. Y San Francisco, Cal St. (') 4,389 9,891 3,670 23, 047 2 3,224 2,375 3,662 . Pittsburg, Pa Cincinnati, Ohio = 2 Milwaukee, Wis Mich Detroit, New Orleans, La Washington, D. C Newark, N. J Jersey City, N. J..,.. Ky Louisville. (») .".. 2 Minneapolis, Minn.. Indianapolis, Ind Providence. R. I Kansas City, 2 2,374 2,352 22, 513 2,183 2,666 21,652 Mo 2 Paul, Minn Rochester, N. Y St. (') Denver, Colo 21,918 21,371 Toledo, Ohio Allegheny, Pa (') , Columbus, Ohio Worcester, Mass Los Angeles, Cal New Haven, Conn 21,872 1,290 2 2,391 1,065 , Syracuse, N. Y Fall River, Mass 36, 207 218,857 9,911 6,367 6,172 4,913 2 4,825 3,400 4,327 3,780 1,878 2,616 23,249 2,339 3,651 2,734 2,203 22, 374 2 2,828 22, 447 2, 037 2 2,207 21,644 1,620 21,918 21,340 976 21,872 1,309 1,295 2,042 21,330 Paterson, X. J Joseph, Mo (») 21,004 21,607 1,070 2 1, 107 1,057 Scran ton. Pa Lowell, Mass Portland, Oreg Cambridge, Mass 2 Ga Atlanta, Albany, N. Y Grand Rapids, Mich Dayton, Ohio ^] . Seattle, Wash!. 2 1, 2 1, 2 2 2 Hartford Conn 2 2 Tenn 2 Wilmington, Del Camden, N.J Bridgeport, Conn. 2 936 1,501 1, 634 1,214 2 ... Trenton, N. J Troy, N. Y Lynn, Mass Oakland Cal 21,504 New Bedford, Mass. Somerville, Mass 2], 191 Peoria, 2 2 111 City, Utah Waterbury, Conn Elizabeth, Erie, 2 Minn Lake N.J Pa Charleston, S. C Wilkesbarre, Pa Norfolk, Va Harrisburg, Pa Yonkers. N.Y 862 1,008 2 644 637 0) Kansas City, Kans San Antonio, Tex Salt 2 (^) EvansviUe, Ind Manchester, N. H Utica, N. Y Duluth, 2 845 687 893 700 . Lawrence, Mass Springfield, Mass Des Moines, Iowa Savannah, Ga Hoboken, N.J . 1,190 2 889 696 2 (*) 2 h536 0) 2 1, 967 600 451 () 2 2154 29 469 2330 2 2170 71 66 2 68 58 2 279 2 275 2145 271 54 2 137 2 239 46 981 309 1,075 2 987 792 1,129 623 1, 541 1,394 1,418 234 228 198 2 2 2512 801 927 995 (') , Richmond, Va Reading, Pa Nashville, 551 394 1,576 237 286 364 213 2 486 2 2 1,017 736 1,332 21,476 21,297 1,136 2 St. 1,074 21,814 572 695 2410 207 2 608 2169 1,2»8 2 318 2 382 2276 2 408 143 110 84 (') (') Memphis, Tenn Omaha, Nebr Divorces granted. 1,452 986 1,698 733 663 527 842 1,566 861 706 896 686 1,166 821 823 2951 2 621 645 411 1, 157 2 864 642 1,285 526 413 512 522 539 693 443 427 2 30 81 105 211 232 43 65 33 22 72 2 211 39 2 239 37 2 83 2 239 255 166 140 64 36 2 162 143 2 66 2 2 2169 2 84 C°) 255 25 (*). 244 City num- CITY OR MUNICIPALITY. ber. Me Portland, Houston, Tex Schenectady, 89 90 91 92 93 94 96 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122 123 124 125 126 127 128 129 130 131 132 138 134 135 136 137 138 139 141 142 143 144 145 146 147 148 149 150 151 152 153 164 157 158 169 160 161 162 174 21^106 N.Y Youngstown, Ohio Holyoke, Mass Fort Wayne, Ind Akron, Ohio Saginaw, Mich Tacoma, Wash Covington, Ky Lancaster, Pa Tex Dallas, .' Lincoln, Nebr Brockton, Mass Pawtucket, R. I Birmingham, Ala Little Rock, Ark Spokane, Wash Altoona, Pa Augusta, Ga Binghamton, N.Y Mobile, Ala South Bend Ind Wheeling, W. Va Springfield, Ohio Johnstown, Pa Haverhill, Mass Topeka, Kans Terre Haute, Ind Allentown, Pa McKeesport, Pa Dubuque, Iowa , , Mont Butte, Davenport, Iowa Quincy, 111 Salem, Mass Elmira, N. Y Maiden, Mass N J Superior, Wis Bayonne, York, Pa Newton, Mass East St. Louis, Springfield, 111 Cnester, Pa 111 Chelsea, Mass Fitchburg, Mass Knoxville, Tenn Rockford, 111 Sioux City, Iowa Montgomery, Ala Taunton, Mass Newcastle, Pa Passaic, N.J Atlantic City, N.J Canton, Ohio Jacksonville, Fla Galveston, Tex Auburn, N. Y Racine, Wis South Omaha, Nebr Joplin, Mo Jofiet, 111 Chattanooga, Tenn Woonsocket, E. I Sacramento, Cal La Crosse, Wis Oshkosh, Wis Newport, Ky Williamsport, Pa Pueblo, Colo Council Bluffs, Iowa New Britain, Conn Cedar Rapids, Iowa Lexington, Ky Bay City, Mich Fort Worth, Tex Easton, Pa Gloucester, Mass Jackson, Mich . 136 Table [For a list of 15.— DEATHS the cities in each state arranged alpha- 1903.' NUMBER OF DEATHS FROM- CITY OK MUNICIPALITY. Total deaths from all causes. Typhoid Malarial fever. New York, N. Y. Chicago, 111 Philadelphia, Pa. St. Louis, Mo 67,787 28,758 25,731 11,126 10,649 Boston, Mass Baltimore, Md Cleveland, Ohio Cincinnati, Ohio. . Milwaukee, Wis Detroit, Mich New Orleans, La. Washington, D. C. Newark, N.J Jersey City, N, J... Ky Mmneapolis, Minn. Indianapolis, Ind. Providence, R.I. Kansas Mo. City, Minn... Rochester, N. Y.. Denver, Colo St. Paul, Toledo, Ohio Allegheny, Pa Columbus, Ohio Worcester, Mass. Los Angeles, Cal . New Haven, Conn Small- Scarlet pox. fever. 429 289 237 ing cough. 316 267 433 786 306 201 97 72 Diphtheria Influ- and enza. croup. 417 262 47 282 4 119 13 143 61 2 23 4 2 315 83 12 32 33 90 70 54 55 109 168 213 66 49 23 62 58 28 71 62 63 222 36 25 106 74 36 118 85 50 23 44 18 23 115 118 70 59 35 74 17 10 84 23 73 22 21 16 5 6,900 5,867 7,592 7,476 477 127 6,251 4,095 4,895 6,705 5,945 142 51 62 14 123 143 4 33 4 15 2 2 45 4,913 4,144 4,021 2,483 3,117 Whoop- 645 602 993 321 10, 142 Buffalo, N.Y San Francisco, Cal Pittsburg, Pa Louisville, fever. 1 11 61 33 3 2 1 18 129 17 84 152 98 101 3,898 3,008 1,782 2,544 2,703 37 139 2,143 2,622 2,287 2,108 3,066 43 142 51 19 21 632 617 197 222 154 201 120 114 21 112 50 197 161 78 107 32 34 651 507 462 283 367 77 38 42 65 46 406 352 103 23 173 37 33 45 26 22 14 25 sl9 7 11 294 212 63 48 14 12 15 18 12 17 189 149 194 204 134 29 20 20 I80 66 110 129 130 21 3 3 23 19 26 7 26 26 18 50 11 1,740 722 1,632 1,943 1,254 24 9 20 31 35 3 3 3 22 1 9 10 12 Cambridge, Mass 1,427 2,041 1,813 1,267 1,277 10 64 19 39 22 34 Nashville, Tenn. 1,117 1,428 2,188 1,283 1,732 Wilmington, Del.. Camden, N. J Bridgeport, Conn. Trenton, N.J Troy, N.Y 1,457 1,280 1,322 1,407 1,460 77 48 27 4 Lynn, Mass Oakland, Cal 1,084 1,100 1,602 956 1,144 13 15 2 3 149 Wash... Hartford, Conn. Richmond, Va Seattle, . Reading, New Pa Bedford, Mass Mass Somerville, Lawrence, Mass Mass. Des Moines, Iowa 2.. Savannah, Ga Hoboken, N.J Springfield, Peoria, . 1,104 19 21 43 12 10 1 1 19 63 27 58 11 11 35 9 38 17 Evansville, Ind H 11 166 222 202 13 13 107 165 5 16 45 107 148 232 18 106 47 162 149 133 173 206 11 4 92 117 126 82 105 11 19 16 1,527 1,146 207 152 791 1,065 1,058 148 77 100 1,303 Duluth, Minn Lake City, Utah. Waterbury Conn Salt , Elizabeth, Erie, Pa N.J 1,106 942 940 749 ' 176 175 44 37 111.2 Manchester, N. Utica, N. Y Kansas City, Kans.^ San Antonio, Te.x ... 218 603 42 118 114 3 122 Paterson, N. J . Joseph, Mo.. Scranton, Pa. .. Lowell, Mass . Portland, Oreg. Ga 52 87 178 106 15 16 1 Albany, N.Y Grand Rapids, Mich. Dayton, Ohio 186 42 133 Atlanta, 1,183 647 448 1,030 486 95 110 13 . 1,272 452 396 151 201 965 781 Memphis, Tenn Omaha, Nebr St. 7,990 2,963 2,970 1,142 1,193 102 71 42 20 24 47 Y Cancer. diseases. 792 387 333 1,943 1,627 2,342 2,023 1,097 Syracuse, N. Fall River, Mass . . Other epidemic Calendar year. > Nonregistration area. 13 41 15 41 42 13 10 27 21 30 12 43 3 18 22 17 24 20 28 17 12 19 137 BY CAUSE. CLASSIFIED betioally and the number assigned to each, see page 54.] 1903.1 NUMBER OF DEATHS FROM- Other Tumor. Menin- Diabetes. gitis. Diseases of nerv- ous system. 47 82 144 206 4,368 2,038 2,084 920 760 55 30 59 66 14 135 134 119 84 124 927 652 504 503 443 30 32 32 18 36 82 85 50 565 330 411 631 588 518 1,007 568 173 154 218 33 25 15 19 21 35 9 14 18 14 14 10 13 13 23 23 16 17 3 7 143 124 115 43 64 448 408 432 43 67 31 48 52 229 203 137 303 195 43 55 49 58 84 293 192 237 209 231 64 31 61 27 17 182 150 181 121 103 169 284 170 83 223 8 2 9 7 10 171 97 5 141 7 209 181 10 10 125 116 90 7 41 32 30 20 31 5 10 11 14 10 23 22 60 28 35 1 12 11 3 10 5 32 26 23 33 19 18 17 of circu- latory system. 138 Table [For a 1903.' list 15.—DEATHS, of the cities in each state arran_ged 139 CLASSIFIED BY alphabetically CAUSE— Continued, and the number assigned to each, see page 54, J 1903.' NUMBER OF DEATHS PROM— w 140 Table [For a 1903.1 list 15.—DEATHS, of the cities in each state arranged 141 CLASSIFIED BY CAUSE— Continued, alphabetically and the number assigned to each, see page 54.] 1903.1 NUflBEK OP DEATHS FROM — Table 15.— DEATHS, [For a list ot.tbe cities in each state arranged 1903.' NUMBEEfOF DEATHS FEOM- CITY OR MUNICIPALITY. Total deaths from all causes. Typhoid Malarial fever. New York, N. Y. fever. Smallpox. Measles. Boston, Mass 67,986 26,485 23,578 10,363 10,999 745 819 635 240 127 Baltimore, Md Cleveland, Ohio Buffalo, N. Y San Francisco, Cal Pittsburg, Pa 10,255 6,380 5,323 7,593 7,419 220 143 122 104 474 5,954 3,777 4,704 6,594 6,782 204 228 1 15 4,922 4,049 3,815 2,266 2,674 51 44 128 61 188 54 11 15 3 5 Rochester, N. Y.. Denver, Colo 3,394 2,681 1,770 2,295 2,615 39 65 24 20 S3 Toledo, Ohio Allegheny, Pa Columbus, Ohio.. Worcester, Mass. Los Angeles, Cal. 2,020 2,573 2,100 1,936 2,357 49 165 49 17 47 1,872 1,487 2,206 1,981 1,308 44 9 12 Chicago, 111 Philadelphia, Pa. St. Louis, Mo Cincinnati, Ohio... Milwaukee, Wis Detroit, Mich New Orleans, La. Washington, D. C. Newark, N.J Jersey City, N. J... Ky Louisville, M-'nneapolis, Minn. Indianapolis, Ind.. Providence, R. I. Kansas MoMmn... City, st. Paul, New Haven, Conn. Syracuse, N. Y Fall River, Mass... Memphis, Tenn Omaha, Nebr Paterson,N. J.. St. Joseph, Mo.. Scranton, Pa... Lowell, Mass . . Cambridge, Mass Atlanta, Ga Albany, N.Y Grand Rapids, Mich Dayton, Ohio Seattle, Wash... Hartford, Conn. Richmond, Va.. Reading, Pa Nashville, Tenn. Wilmington, Del . Camden, N.J Bridgeport, Conn. Trenton, N.J Troy, N.Y Lynn, Mass Oakland, Cal Bedford, Mass. New Mass Somerville, Lawrence, Mass Springfield, Mass Des Moines, Iowa Savannah, Ga Hoboken, N. J . . Peoria, 20 44 fever. Whooping cough. N . 56 18 IS 36 57 1,154 473 426 47 682 11 18 22 26 57 57 13 122 41 40 16 22 17 3 26 21 15 17 13 33 19 9 28 9 77 71 134 44 50 101 122 87 74 30 72 19 61 14 70 74 44 12 16 13 11 14 54 3(15 349 965 710 588 452 389 241 313 394 302 185 188 557 171 201 259 202 435 8 6 37 145 3 11 14 5 4 5 18 3 3 4 7 190 94 93 156 1,388 2,102 1,631 1,123 1,310 6 10 3 187 267 5 92 160 1,082 1,302 2,188 1,312 1,810 9 33 2 1,368 1,371 1,225 1,330 1,415 4 4 15 6 2 1,013 1,152 1,364 895 1,168 5 34 3 2 2 211 132 183 274 110 116 191 4 104 113 223 98 257 14 19 154 124 126 105 193 2 134 122 110 114 1,014 93 88 206 138 726 1,057 1,051 Kansas City, Kans.". San Antonio, Tex lungs. 1 1,659 1,153 II diseases. 126 43 18 68 43 183 73 134 111.' Manchester, Utica, N. Y losis of 212 135 238 164 7 233 577 242 187 938 479 2.. Evansville, Ind Tubercu- 41 100 1 croup. Other epidemic 37 6 72 4 enza. 7,610 2,669 2,674 1,086 1,220 135 126 25 69 Influ- and 183 153 66 33 25 642 148 159 7 Diphtheria ^ 2,003 625 517 177 220 308 5 217 9 189 2 45 71 131 1,783 936 1,498 1,943 1,121 Portland Oreg. 127 16 Scarlet 107 72 107 1,504 378 Duluth, Minn Lake City, Utah. Waterbury Conn Salt , Elizabeth, N. J Erie, Pa Charleston, S. C. . Wilkesbarre, Pa.s Norfolk, Va Harrisburg, Pa Yonkers, N. Y . 754 1,059 937 842 830 77 57 95 59 64 1,740 214 "i,'i87' iss' 841 75 864 1 Calendar year. ' Nonregistration area. Tuberculosis of other organs. 1,202 339 317 120 216 47 64 143 83 51 48 80 100 74 57 57 49 34 70 10 46 30 42 21 34 7 Cancer. 143 CLASSIFIED BY CAUSE—Continued, alphabetically and the number assigned to each, see page 54.] 1903. 144 Table [For a 1903.1 list of 15.—DEATHS, the cities in each state arranged 145 CLASSIFIED alphabetically BY CAUSE—Continued, and the number assigned to each, see page 54.] 1903.> NUMBER OF DEATHS FROM — 146 16.—DEATHS FROM EACH SPECIFIED Table [Foi a 1903. CITT OK MUNICIPALITY. New York, N. Y. Typhoid Malarial fever. fever. 9.5 20.9 38.6 28.8 11.2 0.6 0.5 5.5 18.3 69.1 21.6 11.7 63.0 2.2 0.4 0.3 0.9 0.5 0.6 0.2 1.0 Washington, D. C. 22.7 12.5 12.7 18.3 24.1 Newark, N. J Jersey City, N. J . . Louis viUe, Ey Minneapolis, Minn. Indianapolis, Ind 12.4 8.0 32.1 39.5 32.4 0.6 Providence, E. 9.5 46.3 10.7 8.3 30.3 2.6 4.6 0.6 20.1 54.2 • 22.3 9.0 20.5 1.9 Chicago, 111 Philadelphia, Pa. St. Louis, Mo Boston, Mass Baltimore, Md Cleveland, Ohio Buffalo, N. San Francisco, Cal. Pittsburg, Pa Y Cincinnati, Ohio... Milwaukee, Wis... Detroit, Mich New Orleans, La.. . Kansas City, I Mo. Minn... St. Paul, Y Rochester, N. Denver, Colo . Toledo, Ohio Allegheny, Pa Columbus, Ohio.. Worcester, Mass. Los Angeles, Cal. New Haven, Conn. Syracuse, N. Y Fall River, Mass Memphis, Tenn Omaha, Nebr . . 13.8 12.5 12.3 16.0 27.9 Cambridge, Mass 7.0 31.4 10.5 31.0 17.2 Ga U.8 3.7 1.2 1.2 0.1 0.9 5.2 0.3 66.7 0.9 1.7 4.1 0.6 0.5 1.4 1.2 0.8 1.6 0.8 4.7 30.4 13.3 28.8 21.0 33.5 1.8 0.7 8.2 'o.'s Wilmington, Del. Camden, N. J Bndgeport, Conn. Trenton, N. J Troy, N. Y 52.9 8.6 8.3 34.1 0.7 Lynn, Mass Oakland, Cal 12.0 13.6 21.8 9.4 16.6 'o.'e Mass . Des Moines, Iowa 2. 14.5 Savannah, Ga Hoboken, N. J 22.9 8.7 Wash . . Richmond, Va.. Reading, Pa Nashville, Tenn. New Bedford, Mass Mass Lawrence, Mass Somervllle, Springfield, Peoria, . 1.1 2.7 8.7 0.7 4.7 18.3 7.5 14.8 23.4 14.2 38.3 37.4 47.0 58.7 26.3 1.1 1.3 0.8 0.1 0.9 3.7 17.0 18.1 7.4 17.6 14.3 126.7 94.5 11.9 9.9 15.4 45.4 5.4 4.2 142.4 131.4 16.3 17.3 8.6 14.2 18.5 44.5 52.5 49.4 35.8 37.2 1.0 1.0 1.2 0.5 0.3 10.2 5.6 10.9 7.2 7.4 23.4 28.5 17.4 23.8 11.2 8.5 3.6 4.0 10.5 132.5 122.4 114.9 114.0 117.7 15.7 9.2 10.5 26.2 14.8 30.4 29.8 65.2 35.3 0.5 1.6 0.3 18.7 7.3 11.8 6.3 5.2 104.2 11.7 4.2 4.1 2.3 15.3 7.0 13.8 3.3 1.4 11.1 7.4 3.3 7.5 7.0 18.3 10.9 7.1 3.6 55.1 43.5 3.1 5.3 15.7 7.7 1.2 8.1 3.0 11.9 11.8 14.1 5.6 26.7 5.6 5.6 3.2 3.6 0.6 0.4 97.1 85.7 222.8 26.4 7.6 20.8 13.0 16.6 39.3 31.9 60.6 63.9 34.4 0.3 0.7 0.6 2.7 0.7 0.5 0.4 82.1 66.7 128.5 100.6 195.0 6.1 15.6 6.6 19.4 13.7 37.3 19.8 39.8 40.8 47.6 0.9 0.4 2.2 2.8 12.9 18.4 5.9 9.1 9.3 7.4 7.3 18.8 15.5 97.3 91.6 82.8 100.8 122.1 14.9 12.3 46.8 57.2 29.9 25.2 49.2 0.5 0.6 0.4 1.0 1.8 1.7 30.5 5.5 5.2 9.6 106.3 91.4 67.4 66.4 103.7 4.1 1.8 11.8 15.1 9.1 0.8 7.7 21.6 20.4 10.3 10.2 116.3 108.8 111.4 85.1 129.2 18.2 3.4 14.3 20.7 14.1 57.2 2.8 1.0 2.2 1.6 1.6 13.4 14.0 10.0 1.6 12.1 13.4 9.1 1.8 23.4 4.0 2.7 14.7 34.3 12.5 7.5 7.2 23.1 20.1 46.0 5.2 4.5 11.2 20.6 14.0 27.1 95.8 103.7 106.0 82.6 120.1 24.2 14.7 13.7 9.3 24.8 50.1 53.9 26.5 40.5 26.0 0.5 0.8 1.2 4.8 2.1 6.3 8.3 2.8 9.6 7.9 6.9 6.3 4.5 5.0 14.4 111.2 116.4 100.6 123.0 141.1 2.1 14.1 16.6 12.1 16.4 25.4 39.8 50.7 37.7 40.4 7.4 12.7 4.4 15.7 4.4 84.9 106.4 78.6 85.8 91.8 18.5 25.5 10.6 12.5 16.6 61.8 60.0 32.5 52.3 35.0 12.1 40.2 40.2 30.0 41.2 61.0 56.1 25.0 62.4 69.2. 2.8 1. I.O 2.4 1.8 2.7 4.8 34.3 19.5 20.4 16.3 16.4 1.8 2.7 93.0 11.5 7.9 27.7 7.3 10.6 26.2 10.5 30.4 44.6 20.6 22.0 28.0 2.7 15.4 22.6 17.2 89.7 11.8 56.2 39.3 0.9 0.7 1.7 13.1 8.7 1.3 12.4 44.5 0.9 135.6 132.6 5.2 14.8 31.4 5.0 5.0 1.9 16.! .32.9 10.3 3.8 7.1 28.4 5.7 187.1 72.3 94.5 21.5 20.7 15.1 36.7 34.8 35.9 5.4 17.7 14.6 198.0 10.0 29.9 L5 30.9 2.7 9.3 2.7 20.2 14.9 18.7 33.5 47.0 25.5 16.0 30.7 11.5 9.0 6.4 8.5 2.7 90.1 50.6 83.9 88.3 93.5 18.5 7.2 11.7 13.8 8.0 35.8 34.4 35.0 33.0 29.4 1.2 0.9 1.1 0.6 11.7 1.2 10.5 2.8 2.6 1.8 0.9 2.1 7.9 20..4 12.1 22.3 16.1 5.6 5.0 0.9 1.8 8.1 6.3 2.4 1 •8.5 6.4 1.0 19.6 11.3 8.3 15.1 7.8 5.3 Yonkere.N.Y 0.5 1.0 6.4 11.6 7.2 5.5 1J.5 69.0 9.5 5.7 4.9 6.3 1.5/ 11.6 3.2 0.8 0.7 '29.6' 6.1 2.8 5.9 5.5 2.4 2.7 Charleston, S. C Wilkesbarre, Pa. 2 Norfolk, Va Harrisburg, Pa 117. 3.1 8.2 1.6 10.7 Pa..^ 4.2 0.5 6.9 3.7 4.6 5.6 11.5 0.9 30.8 2.1 Waterbury, Conn 7.1 29.3 8.3 13.5 17.0 23.1 27.6 Elizabeth, N. J 0.2 0.3 10.3 45.0 31.7 18.0 12.8 25.4 Utah. 68.-0 1.2 Duluth, Minn City, 0.2 4.0 0.3 1.0 0.6 1.4 5.5 0.5 1.6 1.3 Erie, 116.6 79.3 76.4 135.7 65.0 21.5 7.6 11.8 44.0 18.5 'i.'o' Lake Tumor. 0.5 19.0 10.4 Salt Cancer. 10.5 4.6 5.8 7.4 6.5 6.4 4.6 14.0 4.7 10.3 21.5 10.3 H other organs. 15.2 29.1 20.5 15.0 28.5 24.6 1.0 7.3 10.2 1.5 Utica, N.-Y Kansas City, Kans. 2. San Antonio, Tex losis of 6.9 7.8 9.4 14.4 22.5 111.2 Evansville, Ind Manchester, N. lungs. 0.9 0.4 0.9 O.S 14.5 6.5 3.2 11.3 0.4 1.0 diseases. Tubercu- 38.7 41.9 38.2 40.3 50.9 0.4 4.3 . losis of 18.8 15.7 15.4 13.6 18.9 0.6 0.2 4.2 3.6 33.1 15.4 9.8 6.6 2.0 4.6 Tubercu- 117.9 103.0 115.4 102.6 112.0 1.2 0.3 46.5 21.9 croup. Other epidemic 0.1 0.1 0.1 12.7 11.9 1.4 Influenza. 6.2 9.1 7.7 14.5 7.3 5.9 2.7 4.5 2.7 9.0 9.4 and 30.7 22.0 24.0 17.7 20.9 5.3 1.0 3.1 0.3 7.6 3.2 of the cities In eacb state arranged alpha- 4.7 8.9 16.8 7.5 14.3 2.2 0.2 2.3 0.6 0.3 7.2 4.5 theria ing cough. 42.1 8.7 6.8 Diph- Whoop- 8.5 2.6 4.6 1.7 0.8 Seattle, fever. 8.2 1.7 5.5 4.4 12.0 0.2 3.3 0.7 0.3 2.9 Hartford, Conn. Scarlet 11.6 10.7 7.8 5.9 0.6 Albany, N. Y Grand Rapids, Mich. Dayton, Ohio Measles. 6.3 10.0 9.2 12.9 5.7 1.6 11.0 0.4 1.2 0.4 21.6 12.3 10.2 23.2 11.9 Paterson, N. J . St. Joseph, Mo.. Scranton, Pa... Lowell, Mass... Portland, Oreg. Atlanta, 1.1 Smallpox. list 1 2.5 Calendar year. 0.9 6.3 3.6 17.3 9.9 12.7 8.3 25.1 8.3 2 "is.'i' i7."6' 134.2 7.5 29.7 11.3 5.9 Nonregistration area. '143.' 80.3 135.4 0.9 0.6 2.1 1.7 15.1 13.0 18.5 'is's' 'ib'.i' 12.5 13.1 27.6 49.9 5' "o.'g' 8.8 0.9 4.1 147 CAUSE PER betically 1,000 DEATHS FROM ALL CAUSES, and the number assigned to each, see page' 64.] 1903.1 Diarrhea and Other Dia- Menin- betes. gitis. 7.6 6.0 6.0 4.2 7.7 5.4' 4.4 ' 10.1 I 8.7 1 1.9 diseases of nervous system. Other Diseases of circu- latory enteritis. diseases Pneumonia. ol respir- atory system. system. Under 2 years. 14.9 19.8 8.5 12.9 19.3 64.4 70.9 81.0 82.7 71.4 87.9 82.2 101.5 78.5 125.7 91.4 117.6 76.1 76.7 87.3 90.4 68.4 56.1 73.5 58.2 66.7 67.0 48.3 38.2 58.1 13.3 19.4 20.3 11.1 16.6 91.4 94.5 85.9 66.3 59.3 84.1 82.6 110.3 137.6 53.8 73.5 78.3 64.0 58.2 104.9 66.7 55.4 70.0 59.8 55.4 56.1 66.4 67.0 28.7 78.2 10.2 10.0 12.1 87.8 89.9 87.6 99.3 110.0 64.0 73.0 69.5 60.9 67.8 76.3 84.5 76.8 39.8 63.4 40.1 70.1 15.4 80.6 84,0 94.1 63.7 52.6 50.5 8.8 13.7 18.0 16.3 72.7 96.3 75.1 67.3 40.7 64.5 26.1 35.8 36.6 10.6 13.3 12.4 10.9 20.5 15.4 12.0 11.2 8.6 8.1 4.8 7.8 6.5 2.7 6.1 23.5 19.6 16.8 6.7 6.0 3.7 7.6 6.7 29.1 29.9 28.6 17.3 20.5 91.2 98.5 107.4 68.1 91.1 84.9 89.0 80.1 92.2 6.3.2 69.8 60.3 61.2 56.8 49.7 9.0 3.0 7.8 7.1 5.2 11.0 22.3 17.4 18.9 19.2 58.7 67.5 76.9 119.1 72.1 89.3 76.8 81.9 123.8 90.9 75.9 105.1 73.6 64.1 75.8 67.2 35.6 60.0 66.4 37.7 73.1 32.9 34.2 29.9 33.6 6.5 3.8 5.7 6.2 7.5 20.1 21.0 21.4 27.5 27.4 136.7 73.2 103.6 99.1 75.3 82.1 53.8 80.4 105.3 105.7 50.4 119.8 61.1 56.8 30.6 60.7 40.1 51.8 11.8 9.8 7.3 1.5 6.4 27.8 19.1 26.0 13.3 15.5 92.2 77.3 59.8 93.9 100.9 118.6 62.3 70.2 78.2 73.1 85.8 74.6 83.0 4.6 2.8 5.5 3.6 8.0 39.7 19.4 22.7 32.4 44.7 97.7 115.0 136.7 88.0 77.3 106.9 74.8 74.1 101.4 107.6 93.7 78.9 91.9 73.6 82.9 3.5 3.4 5.5 8.0 7.0 20.3 11.8 14.9 9.5 22.7 102.4 99.8 99.4 90.8 107.9 77.9 130.7 115.4 108.8 96.7 106.3 68.4 59.7 61.9 66.6 39.7 53.5 68.4 39.2 56.8 62.2 26.5 50.9 43.1 5.6 3.7 6.2 2.3 17.9 20.3 19.6 12.5 9.2 66.2 86.9 110.6 127.8 77.4 127.1 110.0 72.7 77.2 107.4 56.4 68.6 55.3 52.2 65.8 29.5 40.6 88.2 41.3 49.1 23.3 30.8 44.8 42.9 49.6 28.1 25.0 22.7 14.2 21.2 113.2 122.6 84.7 144.3 100.7 83.0 100.6 71.8 104.1 103.0 68.7 64.3 77.5 83.6 41.4 75.6 46.9 56.2 34.3 48.5 62.8 57.6 26.0 21.2 20.0 31.2 29.3 30.6 85.8 93.6 66.2 98.3 78.7 115.3 139.1 83.0 131.8 71.7 66.5 63.6 68.7 90.0 71.7 47.0 45.5 79.9 50.2 69.0 34.1 23.6 111.1 23.5 90.6 95.1 80.6 48.9 36.2 2.7 0.8 9.1 7.8 4.8 4.6 9.1 6.9 14.6 8.7 10.0 12.7 8.4 I I : ^ years *°<^ 100. S 86.3 68.5 I 9.4 10.7 11.8 15.8 7.4 5.8 13.2 62.3 45.5 87.5 51.9 42.8 I i ! 58.6 42.9 69.9 72.1 31.9 26.2 125.9 ; i 148 Table 1 6 j— DEATHS [For a 1903. City number. > list of FROM EACH SPECIFIED the cities in each state arranged 149 CAUSE PER alphabetically 1,000 DEATHS FROM ALL and the number assigned to CAUSES-Continued. each, see page 54] 1903.1 Dia^ betes. 150 Tabbe 16.—deaths from EACH SPECIFIED [For a 1903.1 City number. list of the cities in each state arranged 151 CAUSE PER alpliabetically 1,000 DEATHS FROM ALL CAUSES—Continued, and the number assigned to each, see page 54.] 1 Diabetes. 903.1 152 Table 16.—DEATHS FROM EACH SPECIFIED [For a list of the cities in each state arranged 1908.1 CITY OK MUNICIPALITY. New Typhoid Malarial Smallfever. fever. pox. N.Y. 11.0 1.9 Chicago, 111 Philadelphia, Pa. St. Louis, Mo 30.9 26.9 23.2 11.5 0.6 0.9 4.2 0.7 4.6 0.2 9.2 0.9 17.2 N.Y 21.4 22.4 22.9 3.1 0.5 0.2 0.7 36.5 0.6 Pa 13.7 63.9 0.8 York, Boston, Maes Baltimore, Md Cleveland, Ohio Buffalo, San Francisco, Cal. Pittsburg, Cincinnati, Ohio... 34.3 11.9 15.1 19.9 39.4 Milwaukee, Wis . Detroit, Mich New Orleans, La.. Washington, D. C. . Newark, N. J Jersey City, N. J. . Ky Louisville, Minneapolis, Minn. Indianapolis, Ind . Providence, R. I. 1.2 2.3 0.3 2.2 11.5 24.3 13.6 4.4 3.7 8.7 31.7 1.6 0.6 0.2 38.2 2.7 0.8 1.7 2.9 0.5 4.9 3.7 6.9 2.0 21.1 12.9 18.8 28.5 6.7 8.7 8.2 10.4 1.3 14.1 2.6 9.9 4.2 9.7 6.4 20.5 30.1 22.8 32.7 11.2 2.8 1.0 2.1 2.7 7.6 7.7 7.8 10.7 3.5 6.1 21.2 7.1 34.4 6.1 26.8 9.1 3.4 5.1 8.0 2.4 5.6 9.6 5.7 12.6 7.9 20.2 10.5 4.7 1.7 4.5 10.9 4.3 8.3 5.5 2.5 10.1 7.6 13.4 2.6 17.1 5.7 4.7 19.5 3.7 4.0 10.4 1.0 11.5 4.3 4.0 16.8 5.6 10.7 17.6 8.1 10.9 5.6 16.3 5.3 8.7 22.7 7.1 12.2 10.1 3.2 2.0 2.1 6.6 7.5 11.3 4.1 27.5 9.6 1.3 4.6 0.9 6.2 3.6 3.3 2.7 15.3 4.3 4.7 1.8 4.6 3.1 6.5 10.5 4.3 4.5 12.2 25.2 9.5 16.0 8.0 14.5 1.8 6.9 1.8 2.3 0.6 8.3 26.3 0.9 10.7 10.5 0.9 8.5 9.6 5.3 0.6 7.6 0.7 2.9 2.9 12.2 4.5 1.4 16.8 10.9 16.5 4.5 3.5 21.7 0.9 3.7 6.6 15.4 2.0 4.3 24.9 3.4 5.1 2.1 2.4 12.0 6.6 14.7 0.2 2.6 1.6 16.5 2.1 1.0 11.0 3.7 1.3 1.3 6.4 5.4 0.8 6.4 3.1 0.5 0.5 6.3 Memphis, Tenn Omaha, Nebr 23.5 6.1 5.4 21.7 18.3 Paterson, N. J.. St. Joseph, Mo.. Scranton, Pa... Lowell, Mass . Portland, Oreg. 20.7 16.0 14.0 8.8 31.2 Cambridge, Mass 7.2 30.9 19.0 New Haven, Conn. Y Syracuse, N. Fall River, Mass . . . Atlanta, Ga Albany, N.Y Grand Rapids, Mich Dayton, Ohio Seattle, , Wash... 41.8 30.5 3.6 0.9 0.5 73.2 0.9 2.5 2.3 2.3 2.8 2.8 9.6 0.7 2.1 4.3 3.3 1.0 1.8 23.1 1.9 6.1 2.9 0.6 1.8 6.3 10.6 25.6 Nashville, Tenn. 26.8 10.8 28.3 41.9 23.2 1.5 18.2 Wilmington, Del.. Camden, N. J Bridgeport, Conn. Trenton, N.J Troy, N.Y 35.1 13.1 14.7 23.3 26.1 1.5 0.7 2.2 4.1 1.5 0.7 L6 Hartford, Conn. Richmond, Va . Reading, Pa Lynn, Mass Oakland, Gal New Bedford, Mass. SomerviUe, Mass Lawrence, Mass Mass Des Moines, Iowa ^ Savannah, Ga Hobofcen, N. J Springfield, Peoria, 6.4 2.0 2.6 5.6 3.4 N.Y H 9.5 Kansas City, Kans. San Antonio, Tex 0.2 0.2 0.3 Lake City, Utah. Waterbury Conn Salt , Elizabeth, N. J Pa Charleston, S. C Wilkesbarre, Pa. Norfolk, Va Harrisburg, Pa . . 119.5 111.6 102.0 106.4 117.1 16.0 14.1 14.9 21.6 12.7 33.7 24.9 34.6 52.5 42.6 116.1 112.6 104.5 81.9 213.0 20.6 3.7 26.0 13.1 16.1 47.7 37.7 51.4 65.8 34.4 84.7 78.1 123.3 104.3 184.6 10.4 13.2 3.3 15.0 24.2 40.1 26.0 40-9 40.8 50.5 112.7 88.8 83.0 138.3 84.1 17.6 13.4 5.9 11.1 11.6 49.7 57.8 24.5 20.2 39.0 1.7 5.3 7.3 4.6 5.3 106.6 100.4 62.1 80.3 103.5 10.6 16.0 4.0 7.2 16.9 33.1 26.7 36.7 29.3 66.1 2.2 9.5 12.3 3.6 134.7 127.0 117.1 81.9 122.1 19.6 6.7 10.4 17.8 25.2 59.1 26.2 62.7 59.7 47.3 10.2 12.3 17.4 29.0 5.0 0.9 6.1 6.9 8.4 16.0 11.1 2.3 0.6 96.1 86.8 101.9 74.7 142.0 6.9 12.8 16.0 18.8 55.6 44.6 16.5 33.5 19.3 5.9 21.2 29.4 9.0 7.8 4.4 8.8 0.7 112.6 90.4 102.9 78.9 136.4 2.2 19.0 14.7 9.8 7.1 24.9 35.7 47.4 33.8 38.9 12.5 10.1 15.4 26.7 33.0 20.6 22.3 11.1 2.0 4.3 0.7 3.4 0.9 96.7 116.3 89.4 122.9 97.6 21.7 19.1 6.9 22.3 10.3 46.4 65.1 34.5 50.3 36.8 15.8 91.7 21.7 55.2 37.3 124.2 119.7 6.0 6.1 19.9 36.6 147.4 68.1 101.8 15.1 18.0 7.6 36.8 27.4 55.2 251.3 16.3 29.9 102.1 63.8 101.4 70.1 77.1 19.9 5.7 9.6 19.0 15.7 29.2 43.4 24.6 24.9 33.7 123.0 10.9 16.7 113.7 89.2 99.5 18.6 13.1 19.7 21.9 32.1 26.6 36.6 11.3 38.6 22.3 0.9 1.4 4.1 4.7 4.8 0.9 3.8 5.7 2.9 0.7 0.7 8.6 14.6 0.9 10.6 4.7 3.2 2.4 37.8 19.2 4.7 2.4 10.6 0.9 5.3 3.6 1.2 41.1 42.5 24.6 11.9 22.9 1.7 1.7 0.6 4.6 0.8 2.4 6.9 6.9 12.7 7.6 4.8 43.8 29.7 27.8 21.3 23.6 39.2 6.9 21.1 2.4 2.3 Calendar year. 0.8 '2.3' - Less than one-tenth of I 1 39.8 34.3 46.3 69.4 24.9 43.2 48.2 41.0 32.3 37.4 1.4 0.9 1.0 25.8 16.5 12.0 18.8 11.2 15.6 13.5 10.2 12.1 17.3 0.6 11.3 1.2 0.5 0.4 0.7 0.8 0.6 114.6 80.7 74.2 146.3 122.8 6.9 7.5 35.9 44.4 38.2 31.8 45.7 0.3 0.6 0.2 0.2 3.6 14.7 0.9 3.2 9.5 17.7 12.8 13.4 11.6 19.6 6.3 0.1 7.9 2.9 3.0 0.3 0.4 0.'6 0.4 0.4 4.5 8.9 7.6 4.1 7.2 ' 3.7 1.3 3.6 14.6 5.4 0.9 0.5 4.9 3.0 5.7 1.0 0.9 1.1 0.9 30.3 13.3 6.9 0.9 3.8 0.7 5.3 1.9 5.3 4.8 '. Yonkers, N. Y.... 1 41.1 37.8 19.2 17-8 16.9 Tumor. 4.7 7.7 12.8 24.6 Cancer. other organs. 112.5 74.1 80.0 131.6 61.5 '.. Duluth, Minn 111.9 100.8 113.4 104.8 110.9 0.2 (?) losis of 0.4 0.2 1.8 5.2 16.9 6.2 lungs. diseases. Tubercu- 5.5 2.8 2.8 12.1 9.4 17.1 20.0 TubercuOther epidemic losis of 111.3 E vansville, Ind Erie, 2.3 0.7 12.8 . Manchester, N. Utica, 13.9 17.6 5.6 11.1 3.8 6.9 2.7 5.8 2.8 3.2 2.3 12.3 33.2 25.4 31.3 22.1 24.3 64.1 23.3 8.8 19.9 . enza. 8.4 5.8 5.1 0.8 10.8 4.2 2.8 12.8 5.7 24.7 33.5 Columbus, Ohio Worcester, Mass. Los Angeles, CaJ. and croup. 3.6 6.7 0.6 6.5 0.4 0.4 Toledo, Ohio Allegheny, Pa Influ- 29.5 23.6 21.9 2.1 9.3 Minn... Rochester, N. Y.. Denver, Colo fever. Diphtheria 8.5 9.1 7.9 7.0 12.2 5.6 6.8 0.4 Mo. City, St. Paul, ing cough. 13.8 18.1 5.7 12.2 9.1 9.4 2.4 3.0 Kansas Whoop- Scarlet 1.0 0.5 1.9 14.7 5.5 10.4 10.9 33.5 26.9 31.0 Measles. 22.0 one-thnnsandth. 8.4 7.1 1.2" 2.3 3 .7.4 Nonregistration area. 153 CAUSE PER alphabetically 1,000 DEATHS FROM ALL CAUSES— Continued, and the number assigned to each, see page 54.] 1002.' 154 Table 16.—DEATHS FROM EACH SPECIFIED [For a 1908.1 City number. list of the cities in each state arranged 155 CAUSE PER alphabetically 1,000 DEATHS FROM ALL and the number assigned to CAUSES-Continued. each, see page 54.] 1903.1 Diabetes. 156 Table 17.—DEATH RATE PER [For a 1903.1 City number. list of 100,000 the cities in each state arranged 157 POPULATION FROM EACH SPECIFIED CAUSE, alphabetically and the number assigned to each, see page 54.] 1903.1 158 Table 17.—DEATH RATE PER [For a 1903. City number. list of 100,000 the cities in each state arranged 159 POPULATION FROM EACH SPECIFIED alphabetically and the number assigned to CAUSE^-Continued. each, see page 54.] 1903.1 Diabetes 160 Table 17.—DEATH RATE PER [For a 1903.' City number. list of 100,000 the cities in each state arranged 161 POPULATION FROM EACH SPECIFIED CAUSE—Continued, alphabetically and the number assigned to each, see page 54.] 1903.1 Diabetes. 162 Table 17.— DEATH RATE PER [For a 1908.1 City number. list ol the cities 100,000 in each state arranged 163 POPULATION FROM EACH SPECIFIED alphabetically and the number assigned to CATJSE-Continued. each, see page 54.] 1903. Diabetes. 164 Table 17,— DEATH RATE PER [For a 1903.1 City number. list of 100,000 the cities in each state arranged 165 POPULATION FROM EACH SPECIFIED CAUSE—Continued, alphabetieaUy a,ud the number assigned to each, see page 54.] 1902.' Diabetes. 166 Table [For a list of 18.—DEATH RATE PER Death Death Estimated rate (not population, including population, including 1903. stiU- June 1, 1902. York, N.Y... Chicago, 111 Philadelphia, St. Louis, Mo Pa 3,716,139 1,873,880 1,367,716 612,279 594,618 S31,313 414,950 381,403 355,919 345,043 332,934 313,025 309,619 300,625 293,217 265,394 219,462 215,722 214,112 197,565 186,742 173,064 172,038 170,798 147,111 145,901 138,064 135,487 128,552 116,420 114,627 114,443 114,004 113,669 113,361 113,217 110,479 109,767 . . Boston, Mass Baltimore, Md Cleveland, Ohio Buffalo, N.Y San Francisco, Cal. Pa Pittsburg^ Cincinnati, Ohio . . MilwaukeSj Wis Detroit, Mich New Orleans, La. . Washington, D. C. Newark, N. J Jersey City, Louisville, N J... Ky Minneapolis, Minn. IndianapoUs, Ind Providence, E. I Kansas Mo City, Paul, Mjnn Rochester, N. Y Denver, Colo Toledo, Ohio Allegheny, Pa St. Columbus, Ohio Worcester, Mass Los Angeles, Cal New Haven, Conn Syracuse, N. Y Fall River, Mass Memphis, Tenn Omaha, Nebr Paterson, N.J St. Joseph, Mo Scranton, Pa Lowell, Mass Portland, Oreg 100, 150 98,655 98,444 96,550 Cambridge, Mass Atlanta, Ga Albany, N.Y. Grand Rapids, Mich. Dayton, Ohio 94, 161 , Seattle, 93,679 92,716 92,020 87,836 86,148 85,051 83,276 81,300 79,811 77,635 76,766 75,667 72,350 70,386 68,955 68,090 67,932 67,423 65,754 64,741 64,080 62,348 61,482 60,845 60,097 69,919 58,016 57,397 57,138 66,621 56,441 56,363 56,062 55,921 55,318 52,951 52,701 52,656 50,760 48,920 48,886 48,736 48,031 46,733 46,543 Wash Hartford, Conn Richmond, Va Reading, Pa Nashville, Tenn Wilmington, Del Camden, N. J Bridgeport, Conn Trenton, N.J Troy,N. Y Lynn, Mass Oakland, Cal Bedford, Mass . New Mass Lawrence, Mass Springfleld, Mass Des Moines, Iowa Somerville, Savannah, Ga Hoboken, N.J Peoria, III Evansville, Ind Manchester, N. tJtica.N. Y H Kansas City, Kans. San Antonio, Tex Duluth, Minn Salt Lake City, Utah Waterbury Conn , EUzabeth, N. J Erie, Pa Charleston, S. C Witkesbarre, Pa Norfolk, Va Harrisburg, Pa Yonkers.N. Portland, Y Me Houston, Tex Schenectady, N. Y. Youngstown, Ohio. Holyoke, Mass Fort Wayne, Ind Akron, Ohio Saginaw, Mich . . . 1 number assigned 1902. to each, see page 18.2 15.3 18.8 18.2 17.9 19.1 16.6 15.4 21.3 21.7 18.8 13.1 15.8 22.3 20.3 18.5 18.9 18.6 11.6 15.8 20.9 17.4 10.4 14.9 18.4 14.7 19.0 16.9 16.4 26.3 17.0 14.2 20.5 17.8 9.7 16.4 6.5 14.9 19.4 12.V 14.6 21.1 19.3 13.4 13.8 12.1 16.3 25.4 15.1 20.8 17.9 16.0 17.0 18.3 19.3 15.0 16.6 23.2 14.0 16.8 16.4 3,623, 1,815 1,343 699: 683: 623 403 371 351 337 329 305 301 296 288 257 215 212 210 186 183 169 169 18.8 14.6 17.6 17.3 18.9 19.6 15.8 14.3 21.6 22.0 18.1 12.4 15.6 22.3 20.0 19.1 18.8 18.0 10.8 14.3 18.6 16.8 10.5 13.7 19.1 14.3 19.0 15.9 15.5 21.1 16.7 13.2 19.9 18.0 11.9 16.1 168: 137 141 135 132: 125 111 112: 112: 110 109 109 110 107 107 8.7 14.0 19.7 11.7 14.4 22.3 17.3 12.3 14.5 12.3 15.3 25.5 15.8 22.1 17.3 17.5 16.2 17.6 18.8 14.3 16.6 20.4 13.6 17.7 15.4 98i 95 96 94: 94, 91' 9o; 88 85 85 83 81 79 78 75 75: 75 71 () 26.1 18.4 () 12.0 17.7 17.9 12.9 17.6 17.6 (') () 26.6 13.5 19.2 17.1 15.3 15.0 31.1 22.5 16.1 19.4 16.7 16.7 13.3 28.8 (') 20.2 15.1 16.0 18.2 (') 16.3 19.6 17.5 15.5 (>) 12.6 Nonregistration area. CITY OK MUNICIPALITY ber. 64.] 1902 Death Estimated population, June still- 23.6 17.9 (') City num- 1, 1903. (') 22.0 16.2 16.9 18.1 () 14.4 18.6 16.1 13.5 ') (') Death rate (not including Taooma, Wash 90 91 92 93 94 96 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122 123 124 126 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 ISO 151 152 153 164 165 156 167 158 159 160 161 162 163 164 166 166 167 168 169 170 171 172 173 174 175 45, 102 44, 759 Covington, Ky Lancaster, Pa 44,294 44, 159 44, 168 43,843 42,711 42,087 42,036 41,927 41,815 41,283 41,039 40,686 40,327 40,186 Dallas, Tex Lincoln, Nebr Brockton, Mass Pawtucket, E. I Birmingham, Ala Little Rock, Ark Spokane, Wash Altoona, Pa Augusta, Ga Binghamton, N.Y Mobile, Ala South Bend. Ind W. Va Wheeling, Springfleld, Ohio Johnstown, Pa 40, 161 39,980 38,987 38,959 38,611 38,483 38,274 38,094 38,023 37,768 37,680 37,504 Mass Haverhill, Topeka, Kans Terre Haute, Ind Allentown, Pa McKeesport, Pa Dubuque, Iowa Butte, Mont Davenport, Iowa Quincy, 111 Salem, Mass Elmira,N. Y Maiden, Mass Bayonne, N. J Superior, 37, 106 36,863 36,829 36,824 36, 438 36,350 36,239 36,211 35,995 35,920 34,378 34,344 33,361 33,111 32,884 Wis York, Pa Newton, Mass East St. Louis, Springfield, Chester, Chelsea, 111 111 Pa Mass Fitchburg, Mass KnoxviUe, Tenn Rockford, 111 Sioux City, Iowa Montgomery, Ala Taunton, Mass Pa Newcastle, N 32, 713 32,693 32,508 32,272 32,011 31,798 31,742 31,692 31,549 31,629 31,383 30,847 30,769 30, 469 30,415 Passaic, J Atlantic City, N. J . Canton, Ohio Jacksonville, Fla Galveston, Tex Auburn, N. Y Wichita, Kans. ' Racine, Wis South Omaha, Nebr Joplin, Mo lU Chattanooga, Tenn Woonsocket, R. I Sacramento, Cal Joliet, La Crosse, 30, 152 Wis Oshkosh, Wis Newport, Ky WUliamsport, Pa Pueblo, Colo Council Blufis, Iowa New Britain town, Conn. Kalamazoo, Mich. 2 Everett, Mass. 2 Cedar Rapids, Iowa Lexington, Ky Bay Mich Fort Worth, Tex City, Easton, Pa Gloucester, Mass West Hoboken, N. J. ». North Adams, Mass. 2. . Quincy, Mass. ' Colorado Springs, Colo. Hamilton, Ohio = Orange, N. J. 2 Lima, Ohio 2 Kingston, N. Y.' Newburg, N. Y. ^ Aurora, 111. 2 Nashua, N. H. 2 Jackson, Mich Meriden town. Conn. 2 . 30,038 29,919 29,315 29,246 29,237 29,171 30,962 28,438 28,317 27,948 27,809 27,640 26,892 26,790 26,662 26,623 26,519 26,053 25,861 25,792 26,731 26,517 26,516 26,501 25,485 25,275 25,270 29,676 13.0 »Not included in the report for 1902. Estimated population, June still- births) births). births). New AND 1903 rate (not 1, 1903 1902 Estimated June POPULATION: the cities in each state arranged alphabetically and the 1903 CITY OR MUNICIPALITY. 1,000 1, 1902. () 8.9 11.4 16.6 m17.7 18.7 15.3 23.2 12.0 16.6 (') 17.9 15.1 m15.6 14.3 17.6 (>) (>) 14.6 14.6 19.8 14.1 14.1 18.6 n.2 (1) 12.3 (') 16.5 () 17.8 13.3 () () 13.0 () 19.8 13.6 20.0 15.8 11.5 27.6 (') 16.8 14.1 « (>) (1) (1) «16.1 18.7 (') (') 13.1 13.3 27:3 m17.6 39,934 44,052 43,349 43,552 42,800 42,583 41,551 40,863 40,793 40,234 40,701 40, 669 40,575 39,947 38,876 39,750 39,625 38,890 38,383 38,809 37,965 37, 464 36,925 37, 495 36, 166 36,930 37,204 36,988 36,628 35,790 35,460 34,913 35,628 35,429 34,666 35,527 36, 326 36,304 33,429 33,775 32,291 33,111 32,038 32,154 31,175 31,005 30, 794 31,563 30, 675 30, 871 31,243 30,720 29,589 29,239 30, 297 30,364 29, 678 29,862 29,657 29,374 28,977 29,083 28,877 28,048 30,042 17.4 11.3 « (') 13.8 O () 18.8 27,184 27,329 •27,636 26,824 26,281 26,416 (') 14.4 13.8 (') 14.1 20.4 13.6 16.7 18.6 12.6 16.2 13.3 14.2 still- births). . 11.0 15.1 13.6 rate (not including 25,240 167 Table 19.—GRAND SUMMARY OF PAYMENTS, RECEIPTS, AND BALANCES, CLASSIFIED BY INDEPENDENT BRANCHES AND FUNDS. [For a list oJ the cities in each state arranged alphabetically and the number assigned to each, see page 54.] 1903. Aggregate City num- AND INDEPENDENT Date of close BRANCHES AND FUNDS. of fiscal year. CITY OR MUNICIPALITY, ber. Payments to public. Transfer payments.! Cash on hand at close of year. of Cash on payments durReceipts hand at ing year and beginning of from pubhc. cash on hand year. Transfer receipts.' at close.* Grand total (175 cities) Group 1 Group II Group III Group IV (93 Total (160 Group IV cities) cities) > (78 cities) a. GROUP New York, N. I.-CITIES LiLrary Sinking funds Public trust funds Private trust accounts Chicago, 111 City government Schools 31,1903 31,1903 31,1903 31,1903 31,1903 Dec. 31,1903 June 30,1903 Parks Sanitary districts Sinking funds * Public trust funds Private trust accoimts Philadelphia, Fa City government Library Museum Special a >r essments Poor districts Sinking funds .Public trust funds Private trust accounts St. Louis, Dec. Dec. Dec. Dec. Dec. Dec. Dec. Dec. Dec. Dec. 31,1903 31,1903 31,1903 31,1903 31,1903 Dec. Dec. Dec. Dec. Apr. Dec. Dec. Dec. 31,1903 31,1903 31,1903 31,1903 17,1904 31,1903 31,1903 31,1903 Apr. 13, 30, 13, 13, Mo City government Schools Library Public improvement Clerk of court Lafayette park fund Sinking funds * Pubhc trust funds _ . - 1904 June 1904 Apr. 1904 Apr. 1904 Apr. 11,1904 Mar. 31,1904 [Apr. 13, 1904 [June 30,1904 June 30,1904 Cleveland, Ohio City government Schools Buffalo, N.Y Library and museum Buffalo Historical Society. Sinking funds Public trust funds Private trust accoimts San Francisco, Cal City government. . Sulking funds Pubhc trust funds Pittsburg," Pa City government. Schools Library Sinking fimds Pubhc trust funds . * Including investment funds 755,652,468 66,626,162 144,499,370 7,539,311 109,319,114 11,892,819 1,009,470,952 86,058,292 109,638,135 11,668,966 756,390,783 66,908,103 143,458,005 7,481,233 $263,458,708 244,112,470 3,029 12,461,251 2,104,462 4,777,496 $62,898,770 33,087,403 46,951,096 29,067,467 9,928,782 2,849,089 4,675,869 23,884 406,005 2, 179, 106 41,158,927 34,491,639 158,688 117,534 577,766 82,264 3,693,082 1,963,965 173,989 5,434,712 4,560,018 18,404,479 11,815,248 2,863,364 278,647 3,192,186 3,500 445 942,669 852,563 28,987,081 824,286 1,409,243 28,965 40,000 700,898 8,422 710,383 164,906 300,000 OR OVER IN 1903. $10,927,254 9,122,304 9,732 396, 120 457,465 941,633 $337,284,732 286,322,177 12,761 41,844,462 3,386,213 6,719,129 $6,764,533 6,269,314 2,247 906,037 150,886 436,049 $268,214,921 250,799,924 10,514 11,371,229 760,174 5,283,080 $62,305,278 13,094,019 3,821,756 3,725,789 2,285,700 1,873,826 1,151,223 206,726 30,000 62,224,221 34,298,466 13,664,571 5,163,754 6,589,694 1,176,107 1,312,629 30,000 10,096,624 2,254,612 4,318,924 463,663 2,314,277 546,648 178,610 30,000 49,963,058 31,466,062 8,774,838 4,710,101 4,276,417 2,164,639 577,792 560,809 10,040,590 9,442,524 10,026 26,583 56,634,229 48,494,181 168,714 151,639 577,766 91,191 4,336,782 2,606,212 307,844 17,521,669 17,115,749 5,039 10,825 33,677,848 30,637,533 2,943 67,533 577,766 78,435 129,074 2,014,749 169,816 5,434,712 740,899 160,732 73,181 19,498,064 13,316,266 2,776,868 108,303 3,192,186 3,500 494 942,669 64,649 87,844 181,685 1,087,307 2,685 608,591 44,376 97,763 7,943 33,317 387,342 133,865 26,993 18,593 7,646,374 5,925,639 201,275 17,622 3,064, 298, 3,192, 8,262 51,116 192,649 138,029 6,562,799 6,212,635 199,937 8,643 3, 50 736,640 .30,252,939 29,567,186 2,485,163 628,559 397,379 4,494 4,156,592 298,814 37,565,129 36,936,561 136,060 1,421,859 15,772,007 7,452,362 56,275 80,111 8,132,059 51,200 5,486,760 3,865,194 8,267 3,763 1,572,113 37,433 58,823,896 47,264,117 200,592 1,506,733 9,704,172 159,282 8,253,127 5,580,649 13,720 3,039 2,610,842 44,977 34,798,762 33,239,113 54,598 424,802 1,003,658 76,691 15,772,007 8,434,455 132,274 1,077,892 6,089,672 37,714 9,403,363 8,258,666 1,094,783 50,014 1,070,181 936,236 133,946 768,009 373,099 384,303 607 11,231,663 9,667,901 1,613,031 50,621 734,657 644,226 90,400 9,426,715 8,788,426 638,289 1,070,181 135,249 884,342 11,188,131 8,386,537 2,416,804 194,934 2,296,940 899,938 234,142 19,619 6,373,479 4,201,486 1,248.203 292,036 19,868,650 13,487,961 3,898,149 606,589 6,057,529 3,871,109 463,487 228,815 12,504,323 8,563,416 3,356,662 266,274 2,296,698 1,053,436 78,100 12,600 16,126 1,048,520 301,466 1,366,112 64,428 226,746 1,075,938 Dec. 31,1903 Dec. 31,1903 98,028 76,702 94,721 67,584 262,704 260,333 339,406 158,845 270,846 34,764 68,661 66,724 9,421,397 6,799,999 2,744,103 2,466,602 634,175 Jtme 30,1904 12,799,675 9,266,501 942,462 168,498 9,113,369 8,704,409 2,743,854 393,594 12,544 119,715 9,420 11,620 3,871 489,897 106,032 21,831 13,440 3,006,144 199,536 194,339 4,640 644,606 93,392 21,996 131,827 93, 170 172,343 19, 113 12,721,603 12,369,986 244,919 106,699 2,319,029 2,080,672 226,684 11,773 10,322,136 10,289,313 9,748 23,074 80,439 1,917,631 1,919 4,605,664 3,733,363 463,214 21,640 386,246 1,301 22,250,720 17,703,712 2,459,399 187,877 1,897,297 2,435 6,006,527 5,428,592 364,281 27,298 186,482 874 13,167,122 12,006,960 1,110,118 29,579 9,914 1,561 3,103,042 269,170 985,000 131,000 1,717,872 31,1904 31,1904 31,1904 31,1904 31,1904 Dec. 31,1903 Dec. 31,1903 Dec. 31,1903 31,1903 /Dec. 31,1903 IJune 30,1904 Dec. 31,1903 70,649 107, 171 36 June 30,1904 June 30,1904 June 30,1904 9,533 2,260,043 72,143 172,508 June 30,1904 June 30,1904 June 30,1904 10,702,601 10,371,916 243,000 87,586 1,439 1,439 14,542,014 11,136,477 1,990,663 166,337 1,247,403 1,134 3,103,042 2,833,872 6,622 Jan. Jan. Jan. Jan. Jan. 31,1904 31,1904 31,1904 31,1904 31, 1904 l?£^tiTs%^Jl|»e%rcS^riSfa\-?^^^^^^ $16,971, due to an Imperfect sinking fund report. 1902, » Cities included in report for 103,615,051 20,751,277 11,610,444 8,547,644 877 iDec. City government $144,524,416 488,822,103 125,010,181 75,650,396 76,876,832 1,500,911 Aug. 31,1903 Public trust funds Private trust accounts $766,359,512 71,416,123 14,975,203 11,577,853 12,469,108 6,682 Deo. 31,1903 [Aug. 31,1903 Sinking funds 8110,438,287 663,837,306 160,736,661 98,838,693 97,893,584 81,262 Dec. 31,1903 Library $1,021,306,244 68,902,829 16,069,169 12,454,297 13,030,743 60,000 Jan. Jan. Jan. Jan. Jan. Baltimore, Md City government . . Sinking funds ' Public trust funds 1110,457,038 104,279,581 20,873,241 11,807,237 8,620,784 191,090 Boston, Mass City government. Overseers of poor Coiuity Sinking funds Publio°trust funds $145,680,843 490,654,896 123,794,251 74,577,159 76,242,057 HAVING A POPULATION OF Y City government 8765,268,363 256,204 21,361 263,848 142, ' Cities .50,690 31 except Pittsburg, for which there is 98,675 8,900 2,229,711 12,974 8,587 71,862 a variation of; 168 Table 19.—GRAND SUMMARY OF PAYMENTS, RECEIPTS. AND BALANCES. CLASSIFIED BY INDEPENDENT BRANCHES AND FUNDS—Continued. [For a list of number assigned the cities in each state arranged alphabetically and the to each, see page 64.] 1903. GROUP HAVING A POPULATION OF I.— CITIES City num- CITY OE MUNICIPALITY, AND INDEPENDENT BRANCHES AND FUNDS. ber. Date ot close of fiscal year. Payments to pubhc. 300 000 Transfer payments.' OR OVER IN Cash on hand at close of year. 1903— Continued. Aggregate of Cash on payments durReceipts hand at ing year and beginning of from public. cash on haold year. Transfer receipts.! at close. Cincinnati, Ohio City government Schools University Dec. 31,1903 Aug. 31,1903 Dec. 31,1903 'Aug. 31,1903 Sinking funds 2... Dec. 31,1903 Aug. 31,1903 Pubhc trust funds Dec. 31,1903 Dec. 31,1903 Private trust accounts. 12 Milwaukee, Wis City government Jan. 25,1904 Schools /June 30, 1903 \Jan. 25,1904 Library Museum Aug. 31,1903 Mar. 4,1904 Aug. 31, 1903 City service commission. Dec. 31, 1903 Public trust funds Aug. 31,1903 Park Detroit, Apr. 30,1904 Mich City government June 30,1904 June 30,1903 Library House of correction. Water department. Hurlburt fund Sinking funds Public trust funds Dec. 31,1903 June 30,1904 June 30,1904 June 30,1904 (Aug. 31,1903 . 1 New Orleans, of liquidation Schools Library Drainage board Fire department. Board of health 31,1903 31,1903 31,1903 31,1903 31,1903 31,1903 12, 1904 31,1903 31,1903 31,1903 31,1903 31,1903 Dec. Dec. Dec. Dec. Dec. . Almshouse Parks Public trust funds GROUP Washington, D. C City government Sinking funds Public trust funds Private trust accounts. Newark, N.J City government. . Schools Library Courts Sinking funds Pubhc trust funds Jersey City, N.J City government. . Library Sinking funds Public trust funds. II.— CITIES June June June June Library Parks House of refuge Waterworks Board of children's guardians. Special assessments Smking funds 3 Public trust funds Minneapolis, Minn . City government. Sinking funds S3, 090, 938 1,355,682 47,724 7,400 $2,492,218 1,251,939 6,628 22,215 $13,858,639 7,928,769 1,068,410 186,630 $1,768,293 1,090,676 74,723 48,811 $8,999,345 6,600,416 971,529 46,648 $3,091,001 337,677 12, 158 91,171 1,645,667 1,638,170 1,135,132 4,418,969 483,266 1,369,353 2,566,350 113,750 41,962 14,708 170,420 6,436 80,339 83,645 61,696 95,441 64,381 31,060 33,745 7,946,469 6,897,999 738,553 713,868 884,465 371,200 9,569,477 7,983,067 1,721,136 1,268,341 7,174,282 6,676,785 674,060 37,941 824,530 10,462 352, 158 1, 187, 60,031 81,214 149 12,513 171 34,030 71,633 10,628 51,600 1,400 6,655,506 5,292,372 25,806 175,325 565,923 3,700 678,604 987,075 403,336 4,576 22,000 178,210 13,776 140 326,720 467,148 393,272 36,623 70,482 11,783 532 2,585 4,769 129 104 94,210 166,260 37,866 4,032 65,002 90,009 25,954 3,580 44,902 97,902 6,654 22,866 68,382 1,924,625 963,896 378,926 1,689,244 703,334 19,404 84,754 25,498 447 860,157 6,882,437 6,533,375 10,978 189,441 861,468 4,015 272,409 995,525 412,895 82,367 218,723 762 661,860 9,567,206 6,649,604 30,382 279,692 962,866 4,462 1,619,389 496,823 28 7,017 20,821 5,660 10,761 4,410 4,981,693 1,967,435 1,703,801 579,733 16,287 65,862 2,941,046 2,644,896 280,072 2,096,544 677,367 1,474,417 1,988,505 13,635 12,324 2,241 10,019,283 5,189,688 3,468,290 579,733 28,611 81,738 13,327 15,624 5,089,732 4,807,460 442 191,233 6,784 130 2,941,046 16,078 1,878,127 388,500 8,500 65,984 232,723 1,343 6,048 240,114 5,423 5,338 229,353 268,300 55,141 13,488 67,653 46,627 1,982 1,883 882 884 2,629 6,318 34,266 6,106 26,669 1,100 2,811 2,609 2,471 6,128 11,138 260,000 18,992 7,500 30,000 38,012 $544,971 27, 167 3,928 265,489 52,532 11,017 52,425 34,389 HAVING A POPULATION OF 30,1904 30,1904 30,1904 30,1904 Dec. Deo. Dec. Dec. 31,1903 31,1903 31,1903 31,1903 Nov. 30, 1903 /Dec. 31,1903 \May 11,1904 Nov. 30,1903 Nov. 30, 1903 Nov. 30,1903 /Nov. 30,1903 tDec. 31,1903 Ky City government Schools : 19 Dec. Dec. Dec. Dec. Dec. fDec. (Jan. Police board Louisville, 30, 1904 La City government Board June $8,275,483 5,321,148 1,004,158 157,015 $11,389,194 10,870,365 609,899 8,923 $544,971 544,901 17 100,000 TO 300,000 IN 366, 150 1,579,721 5,497 75,900 1903. $377,970 338,849 32,391 2,261 4,479 $12,312,135 11,764,106 642,290 11,244 4,496 $896,303 851,886 37,257 2,665 4,496 $10,870,861 10,863,132 280,929 98,546 6,024 537 588,476 360,387 103,908 1,700 5,898,152 1,916,283 1,180,228 50,490 7,729 505,033 860 9,896,850 7,619,626 1,290,476 55,353 6,892 917,220 6,779,631 3,872,521 2,601 24,792 1,834,717 152,704 15,957,410 11,590,692 1,299,101 55,890 30,684 2,904,641 109,464 9,470,782 9,316,022 14,966 3,700 30,684 76,727 8,283 45,000 23,119 76,402 13,017 30,684 32,701 6,736,944 6,500,829 31,977 171,986 2,516,263 1,231,024 1,164,175 817,054 5,874 311,178 10,416,372 8,548,907 37,851 1,768,393 752,050 535,344 6,462 203,911 7,149,222 6,728,334 1,289 394,633 2,515,100 1,285,229 30,100 1,169,849 30,069 61,221 6,333 24,966 29,922 476,967 151,735 124,780 8,219,905 2,950,022 746,382 102,835 81,694 79,269 1,201,394 2,866 342,785 103,360 175,125 350 2,375 7,978 6,796,529 2,795,787 153,742 47,690 4,273 19,660 1,162,420 1,080,591 50,875 417,515 54,795 77,321 57,234 30,996 2,865 1,285,229 31,152 2,719,450 1,094,314 975,187 1,1903 Aug. 31,1903 Dec. 31,1903 Aug. 31,1903 6,648,624 1,823,100 621,602 96,884 81,594 67,882 1,161,460 1,742 230,181 2,560,136 6,043 '8i,'87i 177,278 1,045 2,819,285 52,750 847 230,181 2,380,294 2,482 386,241 2,759 Dec. 31,1903 Dec. 31,1903 4,716,519 4,615,843 100,676 424,346 198,338 226,008 712,948 708,393 4,556 5,853,813 5 522 574 331,239 735,054 618,222 116,832 4,694,413 4,678,344 16,069 424,346 226,008 198,338 Aug. 31,1903 June 30, 1903 Aug. 31,1903 Nov. 30, 1903 Aug. 31,1903 Dec. 31,1903 Oct. . 6,951 37,256 11,387 2,678 1,113 230, 181 Transactions between departments and funds, exclusive of general transfers between minor offices The same as the aggregate of cash on hand at beginning of year and receipts during year for all $15,971, due to an imperfect sinking fund report. 3 Including investment funds. 1 3 cities except Pittsburg for which there iq a variation of 169 Table 19.—GRAND SUMMARY OF PAYMENTS, RECEIPTS, AND BALANCES, CLASSIFIED BY INDEPENDENT BRANCHES AND FUNDS—Continued. [For a list of the cities in each state arranged alphabetically and the number assigned to each, see page 54.] 1903. GROUP City CITY OR MUNICIPALITY, II.— CITIES AND INDEPENDENT BRANCHES AND FUNDS. number. HAVING A POPULATION OF Date of close of fiscal year. Payments to public. Transfer payments.' 100,000 TO 300,000 Cash on hand at close of year. IN 190.3— Continued. Aggregate of Cash on payments durhand at Receipts ing year and beginning of from public. cash on hand year. Transfer receipts. at close. Indianapolis, Ind City government Schools Library (school) Street improvement fund Dec. 31,1903 Juno 30,1903 June 30,1903 Dec. 31,1903 Dec. 31,1903 Sinking funds (June 30,1903 \Dec. 31,1903 Public trust funds Providence, R.I City government Sinking funds Public trust funds. Kansas 22 City, Mo City government Schools Apr. 18, 1904 June 30,1904 ; . . Sinking funds 3 Private trust accounts. St. Paul, Sept. 30,1903 Sept. 30,1903 Sept. 30,1903 Van. 1,1904 I /Apr. 18,1904 IJune 30,1904 /Apr. 18,1904 Uune 30,1904 Dec 31,1903 Minn City government Sinking funds Dec. 31,1903 Rochester, N Y City government . Town of Rochester. Sinking funds > Public trust funds . . . Denver, Colo City government 25 IJune 30,1903 Sinking funds Private trust accounts. Toledo, Ohio City government . . Board of education. Sinking funds 3 Public trust funds . Allegheny, Pa City government Schools Sinking funds of Dec. 31,1903, Aug. 31,1903 Dec. 31,1903 Dec. 31,1903 Feb. 29,1904 1,1904 Feb. 29,1904 Deo. 31,1903 education Library Aug. 31,1903 Public trust funds Private trust accounts. Worcester, Mass City government. Cemeteries Sinking funds Public trust funds. Los Angeles, Cal City government Board of education Public trust funds Private trust accounts. IDee. 31,1903 Dec. 31,1903 Dec. 31,1903 Nov. Nov. Nov. Nov. 30,1903 30,1903 30,1903 30,1903 Nov. 30,1903 June 30,1903 Nov. 30,1903 Nov. 30,1903 New Haven, Conn City government. Board of education. . Dec. 31,1903 July 15,1903 Dec. Dec. Dec. Dec. Library Parks Clerk of court Sinking funds Public trust funds . 32 819,990 14,547 31,1903 31,1903 31,1903 31,1903 /Nov. 1,1903 IDec. 31,1903 Y Syracuse, N. City government Sinking funds . Public trust funds . Dec. 31,1903 Dec. 31,1903 [July 1,1903 Dec. 31,1903 8708,752 277,554 330,405 17,340 68,087 2,379 S3, 679, 870 •1212,253 1,726,836 1,153,930 71,042 536,527 27,464 117,286 67,723 18,866 869 13,347,627 1,603,107 1,086,207 52, 186 536,527 26,595 46,641 5,443 12,987 66,071 7,619 43,006 4,833,651 4,642,238 136,296 1,897,069 978,862 632,496 701,427 302,882 316,083 7,432,047 5,923,972 1,083,875 646,316 267,298 303,046 4,891,786 4,681,778 8,406 55,017 285,721 424,200 75,972 201,602 6,888,000 5,501,887 1,166,531 24,766 12,201 1,739,188 1,116,070 392,973 8,651,943 6,629,158 1,668,670 1,630,262 1,019,184 483,186 6,996,926 5,599,549 1,083,366 180,582 230, 145 413,115 86,892 314,022 40,000 1,000 41,000 41,000 10, 166 6,346,734 6,328,182 18,552 109,858 71,658 38,200 622,601 599,613 22,988 6,079,193 5,999,463 79,740 402,210 395,483 6,727 6,507,126 6,567,830 9,296 10,907,100 10,761,836 60,214 35,000 60,051 143,976 124,266 883,756 235,570 705,112 160,148 396,248 251,938 11,934,832 11,111,671 60,214 460,958 311,989 303,889 241,076 11,086,744 10,928,443 60,214 33,018 6,785,936 3,990,591 1,111,141 1,109,042 699,092 260,850 7,596,169 6,360,483 674,421 228,212 5,984,622 5,100,636 1,296,203 1,412 81,265 1,378,880 35,255 347,339 380,872 118,270 687 335,644 21,433 717,103 139,703 310,964 397,045 139,703 3,738,975 1,606,261 659,262 1,658,776 16,686 1,571,224 1,295,864 327,420 276,660 12,442 31,432 6,637,619 3,177,775 571,704 1,865,439 22,701 396,377 366,992 3,670,018 2,596,589 921 30,974 7,490 570, 783 3,640,888 2,633,835 798,063 209,000 783,043 243,532 1,500 638,011 539,382 447,115 76,349 16,918 4,963,313 3,324,482 874,902 763,929 1,681,217 829,997 222,086 629,134 2,600,208 1,964,974 627,816 17,418 3,444,780 1,849,609 889,226 2,271,421 1,016,403 37,600 540,486 420,032 66,370 40,000 6,256,687 3,285,044 983,196 40,000 191,223 99,253 23,789 3,892,906 2,064,727 959,407 680,604 1,218,418 18,595 1,917,617 2,268 3,221 11,327 19,503 1,700 3,423 8,247 16,080 648,419 611,232 6,618 11,210 19,369 764,702 431,434 6,327,970 4,973,836 7,329 1,099,746 247,069 1,047,868 322,991 7,329 521,612 196,936 4,631,683 4,680,366 3,766,372 3,053,288 594,324 6,284 112,476 126,692 126,592 1,603,393 1,416,839 160,687 6,298 20,669 5,496,367 1,016,020 794,392 207,894 6,047 6,687 4,355,883 3,788,316 438,071 3,039 126,468 2,711,777 2,570,365 14,366 22,345 19,476 8,035 46,550 164,614 135,792 1,200 219,187 121,577 4,421 179,318 148,479 4,417 2,751,365 2,663,794 13,163 6,015 801 1,599 70,321 3,086,578 2,827,734 19,987 22,349 20,277 14,649 115,871 31,640 12,607 20,464 64,711 23,817 5,492,248 5,404,869 66,400 54,771 54,771 537,916 456,807 36,134 6,084,935 5,916,447 102,634 760,346 669,365 47,245 275,231 129 Dee. 31,1903 /Aug. 31,1903 Sinking funds 30 Dec. 31,1903 Dec. 31,1903 June Columbus, Ohio City government Board 31,1903 31,1903 31,1903 31,1903 Dec. 31,1903 (Feb. 28,1903 Schools I Dec. Dec. Dec. Dec. S2,851,12S 1,433,735 823,625 53,702 468,440 25,085 9,059 16,282 4,914,849 3,931,170 711 967,762 15,206 20,979 120,774 212,494 4 601,625 2,121 844,445 4, .596, 719 754,911 11,582 133, 145 6,812 44,505 13 475 1,453 664 1,302 13, 196 19,931 5,269,818 5,247,092 518 22,208 65,954 iTransactionsbetweendepaitmentsandfunds, exclusive of general transfers between minor offices. , ^ „.^. v.- v, *., sThe same as the aggregate of cash on hand at beginning of year and receipts during year for all cities except Pittsburg, for which there 115,971, due to an imperfect sinking fund report. > Including investment funds. , is a variation of 170 Table 19.-GRAND SUMMARY OF PAYMENTS, RECEIPTS, AND BALANCES, CLASSIFIED BY INDEPENDENT BRANCHES AND FUNDS— Continued. [For a list of the cities in each state arranged alphabetically and the number assigned to each, see page 54.1 1903. GROUP II.-CITIES HAVING A POPULATION OF City AND INDEPENDENT Date of num- CITY OR MUNICIPALITY, BRANCHES AND FUNDS. of fiscal ber. close year. Payments 100,000 Transfer payments.! to public. TO 300,000 Cash on hand at close of year. IN 1903-Continued. Aggregate of Cash on payments durReceipts hand at ing year and beginning of from public. cash on hand year. at close. Fall River, Mass City government. Dec. 31,1903 Dec. 31,1903 Dec. 31,1903 Sinlting funds Public trust funds Memphis, Tenn City government 35 Dec. 31,1903 Schools June 30,1903 Library Parks Waterworlcs Sinlcing funds June Dec. 31,1903 Dec. 31,1903 30,1903 City government Board of education. Sinking funds • Public trust funds . Dec. 31,1903 . June 30,1903 June 30,1903 Dec. 31,1903 . Paterson, N. J City government Manual training school Mar. 20,1904 Mar. 20,1904 . Jan. 31,1904 Library Parks Sinking funds St. Joseph, Mar. 20,1904 Mar. 20,1904 Mo City government Board of education. Police . Apr. 18,1904 . June 30,1904 Apr. 18,1904 /Apr. 18,1904 Sinking funds I Public trust funds. Scranton, Pa City government Schools Poor 82,795,813 2,636,265 156,958 2,590 1362,708 265,549 91,435 5,724 S382,567 140,708 238,942 2,917 $3,541,088 3,042,522 487,335 11,231 $261,177 159,395 98,852 2,930 $2,917,203 2,785,968 125,528 5,707 $362,708 97,169 262,955 2,594 4,105,585 2,534,847 232,627 9,869 46,285 1,281,957 217,751 212,565 416,374 188,701 20,990 3,518 9,101 430,957 171,333 98,046 35 194,043 161,543 4,135,427 2,756,481 80,485 11,911 386 1,281,978 5,186 173,326 5,188 4,739,710 2,936,113 253,617 13,387 55,386 1,281,978 199,229 603,867 419,839 176,519 5,945 1,564 2,953,594 2,680,283 262,797 9,890 624 21 Dec. 31,1903 Omaha, Nebr district Sinking funds Lowell, Mass City government Library Sinkingfunds Public trust funds 2,680,411 1,896,655 718,705 64,212 839 548,234 496,994 48,500 2,740 874,880 709,213 162,858 1,460 1,349 4,103,525 3,102,862 930,063 68,412 2,188 3,925,910 3,759,447 1,717 105,187 24,559 35,000 53,318 53,318 367,111 43,383 1,382 71,361 598 250,387 4,346,339 3,856,148 3,099 176,548 26,157 285,387 214,399 40,380 1,099 28,630 1,599,312 1,226,128 240,717 66,545 67,900 67,900 249,597 92,141 121,283 1,630 1,916,809 796,169 362,000 68,075 179,616 51,554 36,470 175 88, 182 13 144,277 June 30,1904 61,758 33,801 685,559 Dec. 31,1903 4,164 842 5,006 3,235 164,791 32,942 606,435 110,846 104,371 222, 437 2,221,222 812,575 361,284 474,884 173,089 27, 461 23,035 131,849 168, 781 403,226 251,299 182, 151 87, 144 271,914 166, 477 64 69,005 36,368 3,982,820 3,708,377 16, 564 220,358 39,521 153,692 83, 514 60 40,819 29,299 Apr. ' 4,1904 June 30,1904 Dee. 31,1903 {i^u^ne 30:^4 Dec. Dec. Dec. Dec. 31,1903 31,1903 31,1903 31,1903 Transfer receipts.' !i 1,449,996 668,787 539,766 138,847 i 102,596 3,528,755 3,452,756 16,500 57,339 2,160 i I 644, 137 171 Table 19.—GRAND SUMMARY OF PAYMENTS, RECEIPTS, AND BALANCES, CLASSIFIED BY INDEPENDENT BRANCHES AND FUNDS—Continued. [For a list of the cities in each state arranged alphabetically and the number assigned to each, see page 54.] 1003. GROUP City num- III.— CITIES CITY OR MUNICIPALITY, HAVING A POPULATION OP AND INDEPENDENT Date of BRANCHES AND FUNDS. of fiscal ber. close year. Payments to public. Transfer payments.! 50,000 TO 100,000 Cash on hand at close of year. IN 1903— Contmued. Aggregate of Cash on payments durKeceipts hand at ing year and beginning of from public, cash on hand year. Transfer receipts.! , at close.' Dayton, Ohio City government Dec. Schools Library and museum Water department . . Sinking funds PubUc trust funds Private trust accounts Seattle, Aug. Aug. Dec. 31, 1903 31, 1903 31, 1903 1903 [Aug. 1903 \Dec. 1903 Dec. 1903 fMay 4,1903 \Dec. 31,1903 31, 31, 31, 31, Wash City government Schools Hartford, Coim City government Dec. 31,1903 June 30,1903 . Mar. 31,1904 /Mar. 31,1904 . Schools \June3-23,1904 Apr. 30,1904 Mar. 1, 1904 (Mar. 1, 1904 Mar. 31,1904 Uune 3,1904 (June 21, 1904 Mar. 31,1904 Parks Water department I Sinking funds Public trust funds Richmond, Va City government . Jan. Dec. Jan. (Dec. \Jan. . Schools Sinking funds Pubhc trust funds 31,1904 31,1903 31,1904 31,1903 31,1904 Reading, Pa Apr. 4, 1904 Feb. 19,1904 /Apr. 4, 1904 /Feb. 19,1904 City government Schools Sinking funds Nashville, Tenn City government Dec. 31,1903 Dec. 31,1903 Dec. 31,1903 Library Sinking: jnds Wilmington, Del City government June June Schools Board of health Water commissioners Streets and sewers Dec. Dec. Dec. Jan. Sinking funds Pubhc trust funds June June Parks Camden, N. J City government Board of education. . . Dec. 31,1903 Jime 30,1904 June 30,1904 June 30,1904 Bridgeport, Conn City government . Mar. 31,1904 . May 31,1904 Apr. 1, 1904 Mar. 31,1904 Trenton, N. J City government . Schools Library Sinking funds Pubhc trust funds Feb. 29,1904 . June 30,1904 Feb. 29,1904 Feb. 29,1904 Feb. 29,1904 Troy, N. Y.....' City government Schools County and disbursements. collections Sinking funds Private trust funds 56 June 30,1904 June 30,1904 Board Library Sinking funds Pubhc trust funds 54 1904 1904 1903 1903 1903 1904 1904 1904 Library of health Sinking funds Pubhc trust funds. 53 30, 30, 31, 31, 31. 31. 30, 30, Lynn, Mass City government. . Library Sinking funds Public trust funds Dec. July Dec. Dec. Dec. Dec. Dec. Dec. Dec. 31,1903 31,1903 1, 1903 31,1903 31,1903 19, 1903 31, 1903 19, 19, 1903 1903 ^lhTsriTs^?hraf^4Ttrorcfsr^n\r/kfgi"^^^^^ 815,971, due to an imperfect sioMng fund report. $1,623,961 576, 518 456,678 17, 294 137, 697 425,905 S2, 391, 438 363,937 127 979,530 696, 285 22,991 164, 155 29, 592 515,697 290,814 2,911 5,296 2,128 438 7,484 2,372 5,112 5,292,638 4,479,987 812,651 663,398 434,517 228,881 4,629,240 4,045,470 583,770 3,380,398 1,845,724 323,696 12,366 2,693,602 1,804,468 788,877 41,932 547, 141 50,666 302, 304 11,145 37, 322 3,833 247,203 155,052 85, 423 227, 492 5,697 ""'8,'33i' 60,200 18, 7,484 864, 702 4,427,936 3,680,486 747, 450 799,501 66,201 374,076 444, 467 278, 591 9,344 865 82,000 2,147 90, 125 751,791 47,664 130, 179 66,314 50 81,677 71,622 9,955 288,075 141,803 66,966 1,432,604 883,669 376, 401 301,451 79,306 172,534 53, 504 61,242 98, 435 98, 435 124,684 111,148 587 12,949 1,567,316 1,461,198 10, 707 95,411 289,555 1,179,326 1,179,066 260 592, 169 852, 756 143,212 238,383 27, 474 1,466 199, 715 272, 149 35 10, 443 385 13 13 13 213 213 477,967 405, 228 72,375 138 84,261 14, 622 13,548 5,775 326 763, 697 194, 892 568,093 5,000 97,051 63,336 2,505 1,413 30,376 211 1,265,730 1,250,719 15,011 92, 326 63, 683 199,052 183,437 595 38,000 148 14, 152 659, 118 565, 104 465,049 149,781 1,064 10, 410 403, 849 499 85, 720 17, 193,306 764 135, 254 167,594 7,000 123, 129 2,342,956 1,992,672 20,618 675,867 465, 794 324, 472 210,063 1,760 128,2.54 34,965 7,740 968 82,581 140, 132 107,815 282, 132 447 6,976 91,3,55 2,227 1,049,576 719, 748 268, 586 970,990 688, 800 38, 870 1,893 331 41,168 213 1,557,108 1,487,739 29, 758 39, 463 148 207,084 191,642 13, 534 1,908 1,257,512 1,257,354 3,206,920 2,202,482 292,891 27,909 682,874 764 730, 182 1,817,620 351,352 1,6.57,825 10,798 368,032 109,491 3,097 46, 443 764 2,828,286 2,004,257 58, 656 708,631 616, 307 37, 102 30, 102 1,037 323 479 14, 576,410 3,470 19, 740 6,325 413 400,056 166,223 2,624,689 20, 518 688, 047 151,159 136, 109 cities 40, 158 118,313 92,985 3, 484, 145,865 482 2,464,097 199, 715 40,981 465, 600 153, 512 ' 2, 506, 704 1,765,080 429, 164 19, 715 15,100 236,286 2,379 2, 457, 1,463 2,625,438 1,874,128 66, 896 580, 277 2,137 12,000 5,294 1, 49,990 1,499,115 1,089,916 360,828 17,210 13,687 15, 306 2,168 190,604 4, 108, ' 5,534 280 10, 120 82, 462 587,652 291,827 097 100 93,228 1,029,941 432,906 224,835 21,699 1,140 127,340 222,021 168, 65,879 180 1,344,197 1,251,615 541 146, 737 63, 138 64,965 533,232 168,033 2,133 362,966 1,062,952 670, 244 299, 480 18, 158, 459 736 2, .593, 914 177,862 1,336,680 7,149 1,465,617 1,360,219 1,028 104,090 869,624 314,813 4,450 6,696 80, .332 8,218 2,119,987 1,075,662 174, 701 $1,342,988 610,869 381,472 S647, 756 39,075 12,115 2,385 ,661,855 ,657.789 $928, 729 308, 456 $119, 721 2,478 125, 300 137, 169 1,581,723 1,471,471 103,739 744 3,063 806 1,900 2,076,725 1,299,593 65, 186 708,531 13,415 600 2,273,116 542 121,252 2, 408, 13, .590 except Pittsburg, for which there is a variation of 172 Table 19.—GRAND SUMMARY OF PAYMENTS, RECEIPTS, AND BALANCES, CLASSIFIED BY INDEPENDENT BRANCHES AND FUNDS—Continued. [For a list ot the cities in each state arranged alphabetically and the number assigned to each, see page 54.] 1903. GROUP III.— CITIES City num- CITY OR MUNICIPALITY, AND INDEPENDENT BRANCHES AND FUNDS. ber. Date HAVING A POPULATION OF of close of fiscal year. Payments to public. Transfer payments.' 50,000 TO 100,000 Cash on hand at close of year. IN 1903— Continued. Aggregate of Cash on payments durReceipts hand at ing year and beginning of from public. cash on hand year. Transfer receipts.! at close. Oakland, Cal City government Schools Streets Sanitary bond fund Public trust funds . 58 59 June June June June June 30,1904 30,1904 30,1904 30,1904 30,1904 New Bedford, Mass City government. . SinMng funds Public trust funds Dec. Jan. Dec. Somerville, Mass City government. . Pubhc trust funds Dec. Dec. . SpringSeld, Mass City government. Dec. Sinking funds Nov. Des Moines, Iowa City government Schools 63 64 Savannah, Ga City government Library . Hoboken, N. J City government Schools . Fire department Health department. Library Sinking funds , Peoria, 111 City government of correction Evansville, Ind City government. Schools . Sinking funds Public trust funds Manchester, N. . Utlca,N. Y City government Town of Utica 61,713 61,545 2,465,039 2, 464, 734 1,968,678 1,968,678 2,847,567 2, 599, 436 248, 131 27, 178 27,073 105 168 137 318, 868 266, 621 62, 247 2,896,816 2,744,212 161,604 1,304,032 603,783 700,249 1,921,300 823, 174 752, 919 105,864 68,366 170,988 371,942 1,549,368 589,016 627,245 103,613 58, 496 170,988 980,896 978,393 2,503 23,147 23,147 85 311,967 55,160 324, 150 191,667 117,200 306,893 35,678 26,219 368,790 3,749 1,109 191,028 86,640 7,116 11,692 135,967 793 296 427 50 69,152 1,316,720 743,895 508,080 19,180 4,251 21,833 801 3,580 15,100 70,261 30,519 32,942 838 588 353 58 967,892 132,591 74,962 17,931 25,893 Dec. 31, 1903 Dec. 31,1903 Dec. 31, 1903 Jan. 5,1904 199,761 110,006 9,086 5,297 672 109 88,467 45,871 36,791 62,648 30,605 24,945 1,627 6,002 308 190 3,580 10,037 19,474 19,474 Aug. 31,1903 Aug. 31,1903 Aug. 31,1903 Dec. 31,1903 Dec. 31,1903 Dec. 31,1903 1,206,640 1,148,654 46,710 11,276 96,326 96,230 96 Aug. 31,1903 51,093 61,008 253 802,569 496,315 222,905 70,001 12,016 1,332 4,458 4,458 4,518,716 3,614,616 904,100 6,662 38, 839 2,061,122 1,259,989 1,208,301 677,499 483,135 17,563 3,943 16,523 611 2,433,403 2,433,203 200 145,849 76,321 692, 110 234, 1.58 125,674 2,241 955,749 9.55,246 4,963 4,911 15,421 222,905 119,197 16,927 16,753 13,805 401 226,876 146,229 42,377 38,270 1,529,842 1,391,113 89,183 49,546 228,539 170,643 22,937 34,959 1,204,977 1,195,074 166 9,737 302,615 279,845 21,470 334,012 322,769 10,991 49, 196 1,489,153 1,425,540 65,562 8,051 1,300 1,808,961 1,705,385 82,688 11,637 9,351 252 1,457,756 1,365,423 71,597 11,637 9,099 City government Schools Mar. 31,1904 June 30,1904 1,493,823 769^396 265,116 342,605 273,843 33,516 1,836,428 1,043,239 298,631 193,016 134,201 19,337 1,643,412 909,038 279,294 Sinking funds fJune 30,1904 iMar. 31,1904 456,308 460,827 PubMc Mar. 31,1904 3,004 . Kansas City, Kans . Dec 30,1903 1,1904 Sept. 30,1903 Dec. 31,1903 . trust fnnds San Antonio Tex City government Schools Library Sinking funds Private trust accounts. May 31,1904 Aug. 31,1903 May May May 30,1904 31,1904 31,1904 1,072,124 771,537 142, 112 11,062 145,048 2,365 5,556 11,637 405,024 405,024 12,185 151,806 79,242 70,495 2,069 367, 117 31 466,567 315,124 142,903 8,640 1,977,561 1,970,396 1,165 6,000 1,304,032 703, 223 600,809 44,500 410 3,094,611 195, 619 9,280 3, 299, 2,970 36,628 2,791 33,837 46, 501 194,359 77,783 189,919 86,287 6,444 11,552 3,000 $16, 155 2,165,985 2,052,429 105, 487 8,069 151,806 77,089 66, 648 8,069 603,912 623,450 1904 $1,597,493 802,927 278, 637 510,000 4,174 1,855 Mar. . Sinking funds 3 Public trust funds. 70 4,458 4,468 64,627 9,476 1,262,851 658, 756 4, (Apr. 30,l904 [June 30,1904 Dec. 31,1903 Apr. 30,1904 Apr. 30,1904 May 1,1904 May 4,1904 H City government Sinking funds PubUc trust funds. 2,398,868 2,398,731 3,453 17,052 2,000 2,000 July 31,1903 Waterworks 8,163 9,485 927,803 925,385 2,418 31,1904 31,1904 Apr. 30, 1904 Engineers Sinking funds 3 Public trust funds . 74, 102 3,840,079 3,474,362 347,897 17, 820 155, 132 Dec. 31,1903 Dec. 31,1903 Dec. 31,1903 Library Coliseum 2,515 20,807 S185, 122 1,1904 Sept.1,19,1903 Dec. 31,1903 Apr. 4,1904 Apr. 1,1904 May May Schools 2,970 $1,797,770 961,029 288,022 510,000 7,627 31,092 1,597,150 623,413 642,913 96,768 63,068 170,988 May Water department House 10,1903 16,1903 4,075 135,334 126,880 8,454 64, 443 31, 1903 31, 1903 $139, 497 112, 100 455, 635 170,878 276,000 9,657 3,249,210 3,176,604 1903 1904 6, 1903 Apr. Library Parks Special assessments 12, 185 283,947 510,000 5,112 7,315 1, Dec. 31,1903 Dec. 31,1903 Dec. 31,1903 . $15, 155 836, 744 6, Lawrence, Mass City government Sinking funds Public trust funds $1,643,118 483,133 32,306 8,421 11,425 7,172 4,263 302,991 30,630 38,398 5,064 228,999 1,780,139 1,207,091 180,510 16,126 374,047 2,365 182,243 1,233 60,508 7,628 121,941 1,265,361 1,205,858 57,163 1,432 173 Table 19.-GRAND SUMMARY OF PAYMENTS, [For a list ot RECEIPTS, AND BALANCES, CLASSIFIED BY INDEPENDENT BRANCHES AND FUNDS-Continued. the cities in each state arranged alphabetically and the number assigned to each, see page 54.] i9oa. GROUP m.-CITIES HAVING A POPULATION OF 50,000 TO IN 100,000 1903-Conttllued. Aggregate of City num- CITY OR MUNICIPALITY, AND INDEPENDENT BRANCHES AND FUNDS. ber. Date of close of fiscal year. Payments to public. Transfer payments.! Cash on payments durhand at Receipts ing year and beginning of from public. cash on hand Cash on hand at close of year. Duluth, Minn City government. Schools Sinking funds 72 Salt Lake City, Utah. City government. . tiTist funds June 30,1904 June 30,1904 Pa City government Schools . Apr. . June Waterworks Charleston, S. C City government . Schools Sinking funds Public trust funds 31, 1903 Apr. 227,627 201,109 26,210 43,058 22,964 134,940 72,947 1,189,253 1,0^8,908 212,489 167,738 20,094 64,649 74,743 52,791 668 7,344 25,602 1,960 21,962 433, 109 13,768 Apr. June Apr. Apr. . fApr. iJune 3 4,1904 1,1904 4,1904 4,1904 1,1904 Y City government Schools Feb. 28,1904 . . Aug. 31,1903 Library Dee. 31,1903 Water board Nov. Nov. Sinking funds Public trust funds Portland, Me City government- Library Public trust funds Sinking funds 3 Dec. Dec. Dec. Dec. Houston, Tex City govemjnent Schools 30,1903 30,1903 Feb. 28,1904 GROUP Schenectady, N. Y . City government. Sinking funds IV.— CITIES . Youngstown, Ohio City government . Dec. 31,1903 Dec. 31,1903 . Dec. 31,1903 Schools Aug. 31,1903 Waterworks Deo. 31,1903 Dec. 31,1903 Dec. 31,1903 Sinking funds Public trust funds. Holyoke, Mass City government. . ' Public trust funds. Nov. 30,1903 JNov. 30,1903 iDec. 31,1903 Sept. 2,1903 I 1 1,264,002 843,543 406,899 13,660 933,706 911,076 117,155 60, 155 1,125,734 620,545 147,802 60,472 22,985 45,866 16,824 1,665 860,777 514,019 210,486 92,240 190,822 46,371 17,627 104,865 18,232 3,737 48,171 40, 107 299 3,039 4,726 938,015 830,142 70,039 13,689 24, 145 132,741 127,262 163 3,008 2,308 68,007 30,363 14,119 13,626 533,617 321,057 196,990 15,670 39,382 18,092 18,226 3,064 110,196 95,333 228, 113 197,095 76,232 4,749 104 .503,073 205, 128 161,239 206 1,131 696,078 687,876 128 4,556 14,863 475,692 290,694 182,871 2,027 18 1,141,106 1,141,106 248,966 127,919 121,036 254,827 226,146 29,681 1,644,888 1,494,171 150,717 196,686 172,816 23,870 1,199,247 1,199,247 1,194,376 810, 780 257,368 1,869 134,045 92,927 21,746 347,634 309,605 401 142 1,676,066 1,213,312 279,516 2,011 190,203 119;976 8,499 119 1,351,807 1,078,337 271,016 1,892 124,359 19,372 37,486 181,217 61,610 562 2,365,292 1,731,543 412,565 25,960 190,762 335,210 173,434 4,714 274,174 2,974,676 1,945,103 648,222 26,525 337,325 96,801 20,700 86,968 14,269 10,812 1,100 27,821 30,462 1,614 2,540,486 1,761,484 443,443 25,425 271,092 34,000 6,041 71,226 69,601 1,625 1,911,706 1,820,398 13,516 27,271 60,522 68, 126 66,866 1,159 100 1,762,122 1,693,225 1,050 17,325 50,522 345,197 344,968 229 1,566,221 1,416,400 198,280 185,045 13,236 1,284,226 1,231,355 52,871 1,056,610 916,918 139,592 Dec. 31,1903 I 817,7.57 1,759,021 1,732,397 11,890 14,734 Aug. 31,1903 ;.. ! 950,407 960,303 102,062 55,000 4,462 31,1903 31,1903 31,1903 31,1903 ! 131,782 131,634 148 10,6.50 4,1904 6,1904 4,1904 Harrisburg, Pa City government Schools Music in parks " fund Sinking funds 1,494,009 1,047,132 $1,400,336 1,166,321 234,388 627 1,192,797 1,084,457 108,340 779,648 694,702 69,740 June ' 85 162,907 162,976 9,163 768 57,000 Dec. 31,1903 Dec. 31,1903 * 84 $382,059 218,826 81,640 81,693 196,358 148,045 48,313 Dec. 31,1903 June 30,1904 June 30,1904 Yonkers, N. $1,894,784 1,461,318 315,928 117,538 110,608 108,088 2,520 1,012 Norfolk, Va City government Sinking funds Sinking funds 1357,655 263,470 6,154 87,931 885,831 828,324 57,507 Mar. 31,1904 Dec Wilkesbarre, Pa City government Schools Sinking funds 83 4,1904 6,1904 Dec. 31,1903 Apr. 4, 1904 Sinking funds Public trust funds. 82 Dec. 31,1903 1,011,255 992,997 31,1903 IMay 1,1904 fOct. 1,1903 iDec. 31,1903 Elizabeth, N. J City government. Sinking funds'. .. Erie, 1,328,622 891,676 423,946 13,000 5112,389 82,782 fDec. Sinking funds Public June 30,1903 June 30,1903 Dec. 31,1903 Schools Sinking funds Waterbury, Conn City government $1,424,840 1,115,068 309,774 Dec. 31,1903 July 31,1903 Dec. 31,1903 81,469 18,400 40, 126 130,943 565 44,501 41,801 16,238 12,537 50,522 154,614 154,514 HAVING A POPULATION OF 139, 821 25,000 TO 50,000 IN $1,819,159 1,819,159 $46,360 37,360 9,000 $411,083 226,398 184,685 $2,276,602 2,082,917 193,685 985,839 628,922 246,771 82,919 117,565 9,662 296,647 260,056 424, 126 156, 190 1,706,611 946, 168 351,207 138,416 209,420 62,301 7,074 ' 494,217 302,947 178,764 12,606 1903. '"32,'63i' 104,436 61,036 91,866 20,608 2,562,277 2,542,276 279,412 234,391 96, 193 3,076,080 2,707,054 2,547,682 2,432,306 20,002 182,781 367,588 113,839 1,438 1,438 1,438 4,460 Transfer receipts.! year. at close. / .. Transactions between departments and funds, exclusive of general transfers between minor offices. 2 The same as the aggregate of cash on hand at begmning of year and receipts during year for all 115,971, due to an imperfect smkmg fund report. ' Including investment funds. 1 cities except Pittsburg, for which there is a variation of 174 Table 19.—GRAND SUMMARY OF PAYMENTS, RECEIPTS, AND BALANCES, CLASSIFIED BY INDEPENDENT BRANCHES AND FUNDS—Continued. [For a list of the cities in each state arranged alphabetically and the number assigned to each; see page 54.] 1903. GROUP IV.-CITIES HAVING A POPULATION OF City num- CITY OR MUNICIPALITY, AND INDEPENDENT Date of close BRANCHES AND FUNDS. of fiscal year. ber. 25,000 TO 50,000 IN 1903— Continued. Aggregate of Payments to public. Transfer payments.' Cash on hand at close of year. Cash on payments durhand at Receipts ing year and beginning of from public. cash on hand year. at close. Fort Wayne, Ind City government. Dec. July July Dec. Dec. Dec. Dec. . Schools Library Waterworks Streets and sewers. Sinking funds' Public trust funds. 87 Akron, Ohio City government 31,1903 31, 1903 31,1903 31, 1903 31,1903 31,1903 31,1903 Dec. 31,1903 Schools Aug. 31,1903 JMar. 1,1904 Library IMay Sinking funds Public trust funds. ginaw, Mich City government. Schools Dec. 1,1904 31,1903 Dec. 31, 1903 June fMay 30,1904 24,1904 IJune 30, 1904 S76, 149 747,606 394,387 215,362 474,376 162,333 41,028 $335, 463 SI, 282, 948 96,340 $361,940 91,487 182,011 10,193 150 18,325 53,742 6,032 $844,859 282,448 2,342 26,596 55,794 1,946 399,056 335, 782 97, 474 80,439 271,733 88,040 10,424 288,272 101,313 112,354 1,510,254 658,033 327,716 188,571 63,694 51,815 847,307 282,296 275,901 137, 297 15, 148 27,246 7,875 $76,149 26,121 153, 771 87,281 70,289 260,558 512 10,000 2,850 34,298 3,880 474,376 312,043 58, 133 4,435 62,568 8,370 50, 143 4,055 77,967 1,757 61,272 429,134 32,803 59,061 6,631 214,570 24,397 155,503 2,775 94,087 46,626 1,622,633 1,232,550 63,217 52,490 1,260,965 1,174,374 198,351 5,686 1,230,633 993,481 197,813 192, 443 197,412 44,076 241,488 6,287 47,388 187,813 5,370 3,385 39,740 8,755 1,732 2,708 35,536 3,667 2,472 2,380 34, 726 117,126 106,229 10,787 109 1,653,065 1,282,230 308,690 62, 146 208,894 183,267 25,551 76 1,409,445 1,096,857 283, 139 29,449 34,726 2,106 Dec. 31,1903 1,501,214 1,143,381 297,903 69,930 234,457 Dec. 31,1903 720,464 414,896 122, 148 Dec. 31,1903 Dec. 31,1903 585 3,528 30,000 1,600 Dec. 31,1903 5,722 47, 768 2,240 127,690 1,138,633 741,881 125,112 14,989 80,350 4,149 172, 152 169, 188 June 30,1903 183,712 128,241 2,379 6,739 2,582 309 44,462 763,609 588,716 85,508 5,966 79,512 3,907 May May May 31,1904 31,1904 31,1904 653,369 514,900 136,814 1,645 1,553 1,332 221 226,354 186,151 39,977 881,266 702,383 177,012 Library Sinking funds Apr. 30,1904 Apr. 30,1904 Apr. 30,1904 1,154,081 849,950 5,643 298,488 144,206 142,982 Lincoln, Nebr City government. Schools Mar. 31,1904 June 30,1904 690,914 412,820 261,551 8,297 8,246 1,705 1,705 1,807,845 1,807,845 122,465 74,418 45,000 3,047 Sinking funds Public trust funds. June 30,1904 June 30,1904 , Tacoma, Wash City government. Dec. 31,1903 Schools Sin king funds 8... Covington, June 30, 1903 Ky City government. Schools Library Waterworks Bridge Sinking funds 'May Lancaster, Pa . . City government. Schools Public trust funds. 31,1903 '. . Dallas, Tex City government. Library Sinking funds 94 S871,336 261,686 198,485 82,326 78,097 245, 137 5,000 603 Transfer receipts.i i! May 31,1904 Mar. 31,1904 Brockton, Mass City government. Sinking funds Public trust funds. Nov. 30, 1903 Nov. 30,1903 Nov. 30,1903 . Pawtucket, R. I Ci*"y government. . Sinking funds Public trust funds . Little 170,360 73,254 2,293 94,813 1,468,647 1,066,186 7,936 394,625 379,200 127,413 2,362 249,426 945, 241 937,549 1,674 6,118 144,206 1,224 4,000 138,982 236,619 178,219 929,238 592, 744 315,684 11,373 9,437 172,343 128, 124 39,311 3,647 1,261 755, 190 1,705 1,982,148 1,927,405 51,696 3,047 96,632 54, 133 3,076 1,191 51,838 45, 142 6,696 92, 7.32 900 3,000 464,620 276,373 7,726 6,471 221 1,332 1,705 1,763,051 1,755,733 7,271 47 122,465 78,940 43,525 60,986 50,849 155,361 21,907 35 133,419 1,130,346 570,683 77, 114 482,549 108,055 15,440 981,305 40,986 545, 106 10, 137 Dec. 31,1903 913,999 497,927 77,079 338,993 92,615 52,114 384,086 25,000 5,849 15, 104 13,214 61,713 16,418 7,543 2,700 426,659 239,273 112,604 6,579 55, 867 6,468 9,738 4,852 355,688 226,398 102,866 727 15,104 6,407 Dec. 31,1903 June 30,1903 Parks Aug. 31,1903 2,729 (Dec.8,31,1903 \Apr. 15,1904 districts Schools Sinking funds ' Public trust funds 817,064 640,465 176,078 611 1,553 1,871 62,669 61,697 934 28 344,442 178,563 165,879 105,061 (<) Dec. 31,1903 . 585 is?' 719 1,397,846 1,392,366 3,805 1,685 349,842 209,641 Spokane, Wash City government. 36, 132 137,126 2,489 134,636 Deo. 31,1903 3 121,765 3,472 9,023 263 242 34,433 1,879,413 1,573,408 304,320 1,685 June 30,1903 Sinking funds 198, 744 32,620 205,836 31,400 140,448 6,860 133,588 Rock, Ark Improvement 2,106 344,442 185,480 157,277 1,685 City government. Schools Cemeteries 32,620 1,394,523 1,381,068 13,455 Sept. 30, 1903 Sept. 30, 1903 Sept. 30, 1903 Birmingham, Ala City government Board of education Public improvements 39,740 Dec. 31,1903 June 30,1903 Dec. 31,1903 Dec. 31,1903 Altoona, Pa City government. Schools Apr. 4, June 6, Sinking funds. Apr. 4, June 1, 1904 1904 1904 1904 I 150 2,453 19,357 10,601 1,740 1,486,134 1,076,871 407, 176 500 1,587 500 500 668,726 487,419 144, 117 24,512 24,512 37,190 2,193 4,646 6,550 27,309 26,647 37,910 5,272 28, 709 21,375 604 1,576,523 1,158,590 414,393 500 3,040 128, 101 119, 715 6,804 1,447,922 1,038,875 407,689 1,582 1,458 214,071 41, 787 50,812 907,309 553,718 194,929 168, 235 38, 146 714,562 515,572 146,315 24,512 48,614 121,472 158,662 81,475 62,675 24,512 81,219 7,217 Transactions between departments and funds, exclusive of general transfers between minor offices 2 The same as the aggregate of cash on hand at beginning of year and receipts during year for all $15,971, due to an imperfect sinking fund report. 3 Including investment funds. < Each district has a diflereut fiscal year. 3,818 8,697 .500 500 1 cities except Pittsburg, for which there is a variation of 175 Table 19.—GRAND SUMMARY OP PAYMENTS, RECEIPTS, AND BALANCES, CLASSIFIED BY INDEPENDENT BRANCHES AND FUNDS—Continued. [For a list oJ the cities in each state arranged alphabetically and the number assigned to each, see page 54.] 1003. GROUP City IV.— CITIES CITY OR MUNICIPALITY, AND INDEPENDENT Date of BRANCHES AND FUNDS. of fiscal number. HAVING A POPULATION OF close year. Payments to public. Transfer payments.' 25,000 TO 60,000 Cash on hand at close of year. IN 1903— Continued. Aggregate of Cash on payments durReceipts hand at ing year and of from public. begmning cash on hand year. at close,* Augusta, Ga City government. 100 Bingham ton, N. 101 195,816 72,668 1,230 117,913 4,004 1,117,198 823,021 5,613 241,885 46,679 199,676 61, 168 1,475 133, 106 198,066 47,813 12,071 2,645 136,627 166,088 5,939 6,007 1,044,817 361,991 15,833 212, 716 151,476 348, 702 Mar. Apr. Mar. Apr. 680,673 298,239 3,762 210,099 10,842 165,070 312,801 164,614 91 June 30,1904 Dec. 31,1903 Dec. 31,1903 15,1904 30,1904 15,1904 30,1904 (Apr. 18,1904 \Apr. 30,1904 Public works Bond fund Sinking funds. South Bend, Ind City government. Schools Library Sinkingfunds Wheeling, W. Ya City government Schools Library 104 4,600 4,500 Nov. 15,1903 916,883 745,853 4,383 123,972 42,675 Y Wharves I $742,616 709,996 32,520 826, 174 7,072 3,697 Parks Mobile, Ala City government. 102 $10, 669 City government Waterworks Poor fund (in county) City lighting Sinking fimds Public trust funds Springfield, 8,116 8,115 Dec. 31,1903 July 31,1903 673,690 180,828 125,491 95,569 92,711 Dec. Dec. Dec. Dec. Dec. Johnstown, Pa City govenmient. Sinking funds 8. Haverhill, Mass City government. Topeka, Kans City government. 109 I I 110 Dec. 31,1903 Dec. 31,1903 952,271 877, 784 43,308 31,121 54 249,297 74,529 75,865 96, 758 2,145 903,984 766, 564 106, 700 29,234 1,486 744,626 467,396 268,879 18,000 351 251 251 231,132 Mar. Mar. Mar. Mar. 976,008 624,798 307,924 140, 121 116, 744 836,636 608,064 307,336 18,000 2,246 22, 133 22, 133 31,1903 31,1903 31,1903 31,1903 678,673 482,490 166,836 4,362 14,018 11,967 1,726 1,615 130 6,241 Schools Butte, Mont City government. . Schools Public trust funds 31,1904 31,1904 31,1904 31,1904 34,352 17,498 '24,'94i' 5,848 5, 136 268, 745 72, 163 157, 162 49,046 9,635 15,400 27, .535 15, 751 275, 756 976, .561 162,388 66,429 4,425 38, 772 3,741 667,011 232,265 8,787 62, 790 16, 708 160,419 7,246 688 9,284 13, 506 189,864 77,839 61,393 2, .360 35,397 12,885 821,265 472,229 216, 766 2,482 983,410 671,976 219,248 108,349 45,692 1,971 /Apr. 4, 1904 tJune 30,1904 132,270 69,806 192, 186 60, 786 Apr. June Apr. Apr. /Apr. I Waterworks 30, 1903 179,865 147,916 66,533 23,094 "'i,"666' 1904 Library 113 26,266 92,863 64,008 13,026 14,076 1,743 Apr. Schools Dubuque, Iowa City government. 113,683 166 June 30,1904 McKeesport, Pa City government Sinking funds 61, 143 1,33, 1,228,134 973,209 119, 726 130,970 4,229 July July Dec. Dec. Schools 122,127 6,194 152,627 26,666 20,896 563 3,087 2,030 Dec. 31,1903 AUentown, Pa City government. Street improvement. 662, 714 268, 017 48,867 1904 1904 1904 1904 Dec. 31,1903 Sinking funds 78,641 11,816 41,701 6,627 79,269 Nov. . 826,824 276,670 163,828 11,821 152, 697 44,206 6, Terre Haute, Ind City government . Schools Library Sinkmg funds Public trust funds 3,374 712 4, June Schools Sinking funds Public trust funds 267, ,386 355 62,382 32,664 19,949 Apr. 4, . 64, 131 698, 115 92,788 30,313 13,608 6, Sinking funds 3 Pubhc trust funds 311,616 3,729 60,497 1,073,857 464, 778 217,646 167,864 June , 213,431 106,663 852,311 691,662 67,616 2,139 60,628 41,892 24,407 'Apr. . Waterworks 11 166,027 1,369 498,069 327, 987 15, 833 4,031 150, 117 167,290 107,264 1,216 2,243 39,332 668,480 320, 035 271,562 6,793 63,729 362, 122 Schools 3,418 1,722 16,702 761,863 638 108, 780 42,842 1,002,768 415,292 339, 168 8,932 141,755 42,022 66,689 Dec. 31,1903 Dee. 31,1903 Dee. 31,1903 , 67,665 2,131 38,337 4,686 3,8.37 914, 123 18,398 Apr. 30,1904 Waterworks 172,313 79,481 82,085 10, 747 7, 135 162,627 67,725 131,422 18,462 72 23,059 3,115 27,444 1,066 Aug. 31,1903 Library 106 31,1903 31,1903 31,1903 31,1903 31,1903 31,1903 Dec. 31,1903 . .' Sinking funds Public trust funds 157,731 893,429 610,519 229,431 3,729 49, 750 Ohio City government. Schools 675,924 28,923 Dec. 31,1903 July 31,1903 July 31, 1903 Dec. 31,1903 .July Waterworks Board of pubhc works. $689,342 678, 937 10,405 S27,000 27,000 $704, 847 Dec. 31,1903 Dec. 31,1903 Hospitals June 4, 4,1904 6,1904 6, 1904 4, 1904 4,1904 6,1904 Feb. 29,1904 Feb. 29,1904 May 31,1904 Apr. 30,1904 Aug. 31,1903 Apr. 30,1904 98, 132 627,352 313,050 166,874 5,367 133,061 66,321 48,821 13,224 269,859 40,329 1,238 350 9,157 963,532 402,200 181,336 6,717 142, 218 274,409 70,044 2,197 1,805 6,014 9,000 ,276 218,785 232,061 194,349 78,486 76, 890 226 1,371 660,447 483,055 129,084 69,765 67,944 422 1,389 144,250 60,004 83,368 878 1,019,079 522, 076 496, 126 878 174, 103 571,961 406, 165 128,869 36,937 870, 523 467. 766 412. 767 4,306 4,306 39,225 134,000 878 780, 264 283,047 337,952 263 102,423 16, 769 40,820 366, 142 187, 207 163,669 760, 670 589, 172 170,872 134 Transfer receipts.i 176 Table 19.—GRAND SUMMARY OF PAYMENTS, RECEIPTS, AND BALANCES, CLASSIFIED BY INDEPENDENT BRANCHES AND FUNDS—Continued. [For a list ol the cities ia eaoli state artanged alphabetically and the number assigned to each, see page 54.] 1903. GROUP IV.— CITIES HAVING A POPULATION OF City AND INOTPENDENT Date oi close num- CITY OK MUNICIPALITY, BRANCHES AND FUNDS. of fiscal year. ber. Payments to public. Transfer payments.' 25,000 TO 50,000 Cash on hand at close of year, IN 1903— Continued. Aggregate of Cash on payments durReceipts hand at ing year and beginning of from public. cash on hand year. Transfer receipts.! at close.' Davenport, Iowa City government. •114 Mar. Schools Feb. Library Mar. Apr. Parks Quincy, 111 City government. Schools Library ~. Apr. 30,1904 July 31,1903 . May Mar. 22,1904 Sinking funds Public trust fimds. Sept. 30,1903 Pubhc May . (Oct. trust funds Schools Cemeteries Sinking funds » Private trust accounts. Jan. 31,1904 Jan. 31,1904 ;jan.3,31, 1904 IFeb. 3,1904 Feb 3,1904 Sinking funds Public trust funds. , Bayonne, N. J City government. Library Sinking funds Superior, Wis City government 3,188 6,716 4,542 4,542 4,542 3,976 52,939 27,316 26,624 600,747 454,561 39,876 939,404 678,984 76,058 45,978 24,360 810,407 633,006 175, 798 1,331 30,1904 May Public trust funds. Feb. 29,1904 Apr. 31,1904 4, 1904 June 30,1904 [Apr. 4,1904 (June 30,1904 Dec. 31,1903 Dec. 31,1903 Dec. 31,1903 . 11,109 89,027 1,1903 Aug. 31,1903 Fitchburg, Mass City government. . Sinking funds Public trust funds 127 3,075 313 592,640 553,970 36,774 160 1,746 Feb. 29,1904 . 18, 154 290,944 133,685 26,819 6,427 126,113 Feb. 28,1904 Sinking funds Public trust fimds. 7,331 1,252,300 780,832 232,066 10,677 228,826 Parks Mass City government. 747,602 595,850 113,971 134,185 129,896 283,857 110,363 29,905 3,790 139,799 Chelsea, 126 27,822 12,874 603,062 581,424 2,326 9,620 3,976 368,716 279,689 June Sinking funds 26,700 30,426 14,360 4,025 4,321 1,134,357 967,078 294 166,985 Dec. 31,1903 Dec. 31,1903 Deo. 31,1903 Chester, Pa City government. Schools 26,083 70,312 62,909 5,942 11,461 I . 158,248 1,264,114 1,060,464 11,619 202,031 111 City government. Schools 156,736 74,024 24,565 6,137 43,322 East Springfield, 2,512 59,445 28,968 413 30,064 4,1904 31,1904 Dec. 31,1903 Apr. 4,1904 iMay 31,1904 Apr. 4,1904 St. Louis, lU City government. Schools 1,590,180 1,452,669 546 110,265 1,130,645 996,931 5,069 128,645 Apr. . 97,707 17,767 530 53,327 Apr. 30,1904 Apr. 30,1904 Apr. 30,1904 6,787 Sept. 30,1903 Sinking funds Public trust funds 1,883,078 1,509,948 1,676 213,206 1,309,791 1,283,369 481 11,599 14,3S2 May Newton, Mass City government. 338,120 104,681 695 77,008 8,200 484 40,335 12,845 1,666 16,103 9,721 July Pubhc trust fimds 195,191 155,130 549 37,000 198, 118 1,445,300 1,308,104 24,923 79,240 33,033 Library Sinking funds . 650 429,309 217,690 132,071 202 587 78,709 60 282,818 244,887 22,486 453 32,909 9,044 2,223 13,655 7,987 202, 160 Sinking funds 216,981 14,392 600 663,407 416,808 140,271 7,318 12,072 87,338 600 $17,811 17,811 95,174 74,825 8,000 5,276 7,073 \224,235 599,727 390,780 . $770,208 534,226 199,070 9,473 27,439 8,638 16,215 12,867 14,700 60,309 17,973 31,1903 31,1903 31,1903 31,1903 Sept. 30,1903 Fire department. 123 7,721 June 30,1903 Schools $288,095 236,406 22,302 18,844 10,543 148, 775 3,976 Schools York, Pa City govenunent. 122 585,596 453,080 113,971 10,823 1,317,217 Dec. Dec. Dec. Dec. . Library. 120 1,349,767 1,250,137 432 23,1903 Feb. 3,1904 July 31,1903 Maiden, Mass City government. 362,778 153,110 117,785 6,866 12,072 \Nov. 30,1903 Public trust funds 11,058,303 770,632 221,372 28,317 37,982 $186,395 5871,908 621,857 212,834 12, 102 25,115 31,1904 Nov. 30,1903 Nov. 30,1903 Nov. 30,1903 . Elmira.N. Y City government 118 31,1904 Parks Salem, Mass City government. Library Sinking funds ^ 116 1,1904 8,1904 1,1904 1,1904 Nov. 30,1903 Nov. 30, 1903 Nov. 30,1903 385,718 197,108 134, 648 16,831 200, 148 16,831 36,431 6,310 700 2,434,993 2,211,258 223,735 897,140 562,452 292,902 41,786 772,446 554,928 217,618 42,741 172 700 100 77,942 69,807 17,775 360 3,410,075 2,833,617 634,412 42,146 74,863 65,231 9,266 366 2,438,072 2,416,933 21,099 40 173,581 86,367 87,214 946,027 641,295 304,732 116,414 81,371 35,043 829,613 569,924 1,173,403 973,875 146,570 52,669 289 236 54,715 49,808 4,467 356 84 1,228,354 1,023,683 151,037 53,261 373 64,516 43,711 20,177 343 285 1,163,602 979,736 130,860 52,918 593,286 445,547 105,850 51,636 37,445 13,524 102,390 10,656 7,157 747,311 493,647 126,531 92,915 19,026 581 602,761 474,622 125,284 41,889 666 84,578 127,133 73,309 2,855 978,185 977,818 36,945 36,853 1,354,673 1,188,918 165,272 483 33,118 32,974 982,012 981,673 367 339,543 174,247 165,272 24 144 339 1,557,825 1,436,359 120,000 1,466 181,481 157,480 22,032 1,969 1,836,265 1,647,721 185,109 3,435 131,984 103,941 27,983 1,522,860 1,519,624 1,359 1,877 92 53,882 43,077 Transactions between departments and funds, exclusive of general transfers between minor offices. sThe same as the aggregate of cash on hand at be ginnin g of year and receipts during year for all due to an imperfect sinking fund report, 1 $15,971, a Including investment funds. cities except Pittsburg, tor which there is a variation of 177 Table 19.—GRAND SUMMARY OF PAYMENTS, RECEIPTS, AND BALANCES, CLASSIFIED BY INDEPENDENT BRANCHES AND FUNDS—Continued. [For a list of the cities in each state arranged alphabetically and the number assigned to each, see page 54.] 1903. GROUP City num- IV.— CITIES CITY OR MUNICIPALITY, HAVING A POPULATION OF AND INDEPENDENT Date of BRANCHES AND FUNDS. of fiscal ber. close year. Payments Transfer to public. payments. 25,000 TO 50,000 Cash on hand at close of year. IN 1903— Continued. Aggregate of Cash on payments durReceipts hand at ing year and beginning of from public. cash on hand year. Transfer receipts.i at close. Knoxville, Tenn City government. Rookford, 129 $392,950 358,125 10,245 Jan. 23,1904 Dec. 1,1903 24,580 111 City government. Dec. 31,1903 fDec. 31,1903 (May 31,1904 Dec. 31,1903 . Library Public trust funds Iowa Sioux City, 130 Nov. 30,1903 Jan. 23,1904 . Hospitals Sinkmg funds Public trust funds 132 133 480,140 296,484 157,793 25,863 4,000 4,000 46,779 39,210 6,582 1,987 630,919 339,694 163,375 27,850 68,661 51,954 13,362 3,346 468,258 287,740 150,013 20,506 669,539 504,782 149,046 11,164 3,522 1,025 130,088 129,972 64,837 58,283 4,760 1,645 228 136,826 102,898 30,764 2,051 571 641 597,561 590,023 1,092 5,436 995 21 864,464 693,037 153,806 12,709 3,866 1,046 1,227,757 981,660 120,874 11,772 113,451 391,998 311,945 303,662 224,619 9,278 2,139 67,726 1,923,417 1,518,124 130,152 13,911 261,230 270,392 246,692 8,204 1,911 13,685 1,261,027 1,191,379 43,840 701,867 460,392 139,029 3,272 60,678 38,171 57,243 43,714 178,213 85,119 66,185 354,865 302,042 526,215 15,265 1,377 937,323 589,226 206,214 3,272 75,933 39,548 10,277 24,131 16,654 3,360 Library Dec. 31,1903 Board June 30,1904 June 30,1904 Sept. June Sept. Sept. 1,1903 30,1903 1,1903 1,1903 Dec. 31,1903 Aug. 31,1903 Dec. Dec. Dec. fDec. tApr. 31,1903 31,1903 31,1903 31,1903 11,1904 and 99,634 80,071 864,193 608,792 18,362 227,029 10 1,562,050 1,206,073 96,060 249,695 10,232 668,517 496,888 21,671 149,958 Aug. 31,1903 608,223 517,210 77,688 3,335 9,990 793,899 689,864 74,147 19,666 10,232 Deo. 31,1903 581,998 306,767 192,574 192,397 107,269 75,662 881,841 674,826 87,229 68,402 620,916 496,013 101,457 666 102,123 632 44,460 105,436 1,817 107,263 1,486 349 1,333 66,456 34 4,900 19,648 383 6,233 86,104 9 74 4,139 9,175 1,917 76,929 4,642 4,919 3,386 1,633 600 600 12,304 6,670 4,.587 1,047 707,851 457,571 247,932 2,348 5,361 3,172 1,597 592 701,890 464,399 245,735 1,756 25,000 25,000 2)5,869 185,519 30,350 862,574 768,224 94,350 209,183 139,833 69,350 628,391 628,391 69,520 513,003 345,.576 162,427 5,000 74,154 32,642 41,612 438,849 312,934 120,915 5,000 rOct. 31,1903 31,1903 31,1903 31,1903 31,1903 June 1,1904 Dec. 31,1903 /Dec. 31,1903 /June 1,1904 Water board PuLlic trust funds Wichita, Kans City government. . Schools Public trust funds. Mar. 31,1904 June 30,1904 Mar. 31,1904 Racine, Wis City government. Sinking funds 205,214 671 43,316 560,955 560,956 IDec. /July IDec. Dee. Cemeteries 273,6.54 108,832 108,832 Feb. 29,1904 police. 25,808 722,687 722,687 Aug. 31,1903 Schools Charities 5 94,396 94,396 Feb. 29,1904 Auburn, N. Y City government. Town of Auburn. 325 32,617 3,662 161 40,766 1,740 62,900 62,900 Dec. 31,1903 Galveston, Tex City government. . Schools Sinking fimds 3 PubUc trust fimds. 117,405 2,387 575,391 575,391 Jacksonville, Fla City government 1,085,239 835,774 179,744 69,721 1,025,227 982,570 June 30,1904 June 30,1904 Public trust funds. 135,326 86,374 26,069 22,893 175,171 163,870 26 10,276 1,000 Apr. Sinking funds 1,220,566 922,148 206,803 92,614 1,494,669 1 ,280,006 187 211,090 3,387 N.J Waterworks 119 120,788 68,615 18,905 33,268 55,074 50,408 27 3,639 1,000 1,1904 1,1904 1,1904 Library 7,973 523 294,271 174,479 Apr. . 798 642 1,145,324 1,055,118 160 90,046 June City government. Schools 17,912 642 380,617 350,542 30,075 Canton, Ohio 136 508 36,134 30,965 6,179 Newcastle, Pa City government. Schools Sinking funds AtlanticCity, N. J... City government. Schools Board of health. sinking funds 585,535 577,443 422,886 387,631 35,254 30,1903 30,1903 30,1903 30,1903 of health.. 17,076 15,756 32,793 24,480 8,313 Nov. Nov. Nov. Nov. Parks 611,762 593,198 4,984 26,000 6,134 6,134 Taunton, Mass City government. Library Sinking funds Public trust funds City government. Schools 23,294 22,144 15 383,958 357,017 26,941 Apr. Passaic, 134 $45,976 15,977 Sept. 30, 1903 Sept. 30,1903 Waterworks 1,1904 Sept. 21,1903 . 17,404 $422,251 377,871 13,815 5,666 26,000 1,1904 Apr. Library 9,000 9,000 J370,275 361,894 7,800 581 823,301 13,746 3,670 5,666 420 1,099,777 853,533 186,898 59,346 City government Schools Montgomery, Ala City government. 131 579,458 562,054 S6,000 6,000 Apr. 19,1904 Apr. 19, 1904 200 694,947 450,301 243,345 19,331 232 177 1,301 621,705 657,705 64,000 . South Omaha, Nebr City government Seholls I ; Library ' July 31, 1903 Jme 30, 903 Ju'y 31,1903 443,483 292,962 145,521 6,000 .52,614 16,906 betvreen minor offices. Tranqactions between denartments and funds, exclusive of general transfers receipts durmg year for aU 'The sZe as the^l?egXof cash on hand it beginning of year and J15.971, due to an imperfect sinking fund report. 3 Including investment funds. 1 Bull. No. 20—05 12 '' I cities except Pittsburg, for which there is a variation of 178 Table 19.—GRAND SUMMARY OF PAYMENTS, [For a list of AND BALANCES, CLASSIFIED BY INDEPENDENT BRANCHES AND FUNDS—Continued. RECEIPTS, the cities in each state arranged alphabetically and the number assigned to each, see page 54.] 1903. GROUP IV.— CITIES HAVING A POPULATION OF City num- CITY OB MUNICIPALITY, AND INDEPENDENT Date of close BRANCHES AND FUNDS. of fiscal year. ber. Payments to public. Transfer payments.' TO 25,000 IN 1903— Continued. 50,000 Cash on hand at close of year. Aggregate of Cash on payments durhand at Receipts ing year and beginning of from public, cash on hand year. at 143 Joplin, Mo City government Schools Sinking funds June 30,1904 June 30,1904 June 30,1904 Joliet, 111 City government. Schools June 30,1904 Library May Chattanooga, Tenn . Apr. 30,1904 Woonsocket, R.I City government. Sinking funds 2, 1904 June 30,1904 Paving and sewers. Jan. Jan. 1904 2,1904 2, Dec. 31,1903 Dec. 31,1903 Sinking funds"... Oshkosh, Wis. Newport, Ky City government. Library Waterworks Bridge Sinking funds Williamsport, Pa City government. Schools Poor Parks 1,995,942 1,882,334 98,117 15,491 70,468 11,894 44,702 13,862 1,771,298 1,769,669 154,186 100,771 63,415 256,689 234,298 22,391 749,825 572,022 149,541 28,262 154,186 78,617 75,569 1,579 Deo. 31,1903 (June 30,1903 \Dec. 31,1903 Council Bluffs, Iowa. City government. Schools Sinking funds 107 1,006,946 806,320 171,932 28,262 432 664,426 564,426 42,777 32,777 10,000 209,526 162,417 47,109 816,729 769,620 57,109 208,308 184,421 23,887 565,644 666,199 445 29,793 29,245 648 486,282 482,393 3,889 64,972 64,341 631 421,310 418,052 3,258 127,827 45,219 14,711 1,271 347 309 66,970 862,396 338,977 98,231 4,803 54,861 4,149 351,375 139,230 52,696 5,229 731 473 242 79,969 542,774 254,981 56,222 208 64,388 3,907 173,068 170,392 31,400 36,780 3,864 160,243 106,949 606 4,313 1,231 662,811 326,889 153,343 26,429 8,044 373,316 164,980 163,186 19,291 19,556 47,244 148, 106 87,691 45,869 14,556 65,732 2,834 6,731 312 40,074 1,464 531 1,670,477 831,963 487,965 4,446 314,784 3,917 2,600 56,703 7,948 26,606 243 16,946 800 1,680,689 824,015 461,349 203 279,600 1,388 2,600 33,085 11,126 13,786 24,912 6,160 391,894 99,217 62,358 13,691 23,168 491,111 315,480 152,463 23,168 76,002 50,830 12,983 12,189 415, 109 177,630 53,193 18,528 783 42,828 10,119 62, 179 761,696 352,047 178,790 2,644 164,077 11,868 52,179 198,561 61,769 70,406 489 20,212 8,800 36,885 549,044 290,288 108,384 2,155 , 30,000 1,600 100,862 1,573,117 798,001 480,724 4,134 274,710 2,453 1,969 Mar. 31,1904 253, 122 Sept. 15, 1903 138,772 . Mar. Aug. Aug. Mar. Mar. Mar. Parks Waterworks Subway Sinking funds 31,1904 31,1903 31,1903 31,1904 31,1904 31,1904 Kalamazoo, Mich City government. Schoo s Mar. 31,1904 June 1, 1904 Everett, Mass City government. . Sinking funds Public trust funds. Dec. 31,1903 Dec. 31,1903 Dec. 31,1903 , Jan. Feb. Jan. Jan. Jan. 1,1904 15, 1904 1,1904 1,1904 1,1904 31,628 31,128 500 569,965 294,854 160,262 14,000 4,000 265,471 12,522 432 171,909 157 7,138 3,044 42,777 10,000 32,777 98,348 5,000 4,000 19,238 1,729 8,118 264,650 139,480 10,979 14,000 1,861 111,249 1,739 10,000 661,989 489,641 172,348 94,766 94,756 72,980 6,391 66,589 829,725 590,788 238,937 51,079 37,998 13,081 683,640 551,721 131,919 95,006 1,069 1,021,203 1,020,203 149,939 69,607 29,344 29,456 707 1,230,649 1,132,408 95,066 3,185 63,027 34,737 25,927 2,363 1,017,683 1,017,093 461 149,939 80,578 63,006 1,073,152 863,227 161,076 8,633 30,473 9,743 61,557 60,908 1,011,595 802,319 161,076 7,984 30,473 9,743 1,000 1,020,146 826,096 148,319 8,617 27,459 9,655 82,861' 65,600 1,478 37, 131 12,757 16 3,014 Transactions between departments and funds, exclusive of general transfers between minor offices The same as the aggregate of cash on hand at beginning of year and receipts during year for all $15,971, due to an imperfect sinking fund report. 3 Including investment funds. 2 216,655 122,225 268, 100 Mar. 31,1904 City government. Schools 798,018 459, 138 432 432 Mar. 31,1904 June 1,1904 Mar. 31,1904 Mar. 31,1904 1,1904 , 144,737 82,106 7,281 738,414 550,417 159,410 28,262 325 19,556 17,556 2,000 Dec. 31,1903 Sinking funds. Waterworks. Parks 63,866 17,406 22,548 13,912 1,787,890 1,786,311 483,012 202,384 150,837 22,116 6,813 Dec. 31,1903 Library $20,000 8,000 6,000 7,000 170,592 138,992 Apr. 30,1904 Mar. 31,1904 City government Schools 389,327 374,561 14,316 460 553,977 154,766 83,520 3,532 24,514 2,240 285,405 Waterworks Public works Cedar Rapids, Iowa 10,378 8,342 136 1,900 812,500 12,500 31,1903 31,1903 31,1903 31,1903 May 31,1903 Dec. 31,1903 June 30,1903 Parks 157 419,705 390,903 19,452 9,350 3,341 Library . 21,112 18,777 1,139 1,196 453, 148 tJune Pueblo, Colo City government. Schools Conn 106,000 48,861 19,485 37,654 Sept. 30,1903 (Mar. 31,1904 Sinking funds. Britain, 904,018 607,999 236, 140 169,879 June 30,1903 Deo. Dec. Dec. Dec. Schools New 79,723 57,646 20,149 1,928 456,489 City government Public trust funds 154 824,295 450,353 215,991 157,951 18,313 8,154 Jan. . laCrosse, Wis City government 153 $18,530 9,702 7,578 1,260 359,62t> Schools Public trust funds. 151 J252,654 154,439 89,684 8,631 Sept. 30, 1903 Nov. 30,1903 Nov. 30, 1903 Nov. 30, 1903 . Public trust funds. Sacramento, Cal City government. 811,615 5,699 5,348 668 June 30,1903 Sept. 30,1903 $234, 124' J241,039 148,740 84,336 7,963 386,093 City government Hospital Sinking funds 146 31,1904 . Transfer receipts.! close. 2 eitiea 649 .143,865 3,058 1,294 14,000 129 except Pittsburg, for which there is a variation of 179 Table 19.—GRAND SUMMARY OF PAYMENTS, RECEIPTS, AND BALANCES, CLASSIFIED BY INDEPENDENT BRANCHES AND FUNDS— Continued. [For a list o£ the cities in each state arranged alphabetically and the number assigned to each, see page 54] 1003. GROUP City num- CITY ber. 158 IV. -CITIES OR MUNICIPALITY, AND INDEPENDENT Date of close BRANCHES AND FUNDS. of fiscal year. Lexington, Ky City government. Schools Sinking funds Bay HAVING A POPULATION OF City, Deo. 31,1903 Dec. 31,1903 Dec. 31,1903 Payments to public. $435,008 279,004 117,960 38,044 SI 15, 422 115,422 538,650 400,845 105,448 3,540 28,817 3,000 3,000 643,591 511,539 5,221 126,831 31,403 25,917 Mich City government. Library Mar. June Mar. Waterworks Dec. Schools 22 1904 30; 1904 15 1904 31 1903 Fort Worth, Tex City government. Mar. 21 1904 Mar. 31 1904 Mar. 21 1904 Mar. 21 1904 Library Waterworks Sinking funds Fasten, Pa City government Schools Library 162 Gloucester, . Dec. 21 1903 . Waterworks Nov. Cemeteries Sinking funds , 3o: 1903 lDec.1,20' 1903 West Hoboken, N.J. Apr. Apr. Apr. Apr. 30, 1904 30, 1904 30, 1904 Public trust funds. Dec. Dec. 1903 1903 Quincy, Mass City government . Public trust funds . Dec. Dec. 1903 1903 Town collector. . Sinking funds 165 North Adams, Mass City government . . Colorado Springs, Colo. City government Schools Hamilton, Ohio City government. Aug. 31 Lima, Ohio Dec. 31 1903 Aug. 31 1903 Library Oct. Waterworks Dec. 31 1903 Dec. 31 1903 Kingston, N. Y City government. . Schools Public trust funds . Aurora, 111 City government Schools Library Public trust funds 453,203 993 240,641 689,525 689,525 239 22 217 137, 129 1,135,315 1,814 3,499 3,499 731,900 439,692 182,889 109,209 210 430,488 227,216 125,208 78,065 30, 3i: Mar. (Mar. 31, Jackson, Mich City government . Schools May June 3i: 16: 1903 1903 1903 1904 1904 1904 30 1903 Dec. 31 1903 Dec. 31 1903 . 831,962 47, 442 413,019 249,573 79,536 2,041 41, 439 40,430 603, 717 Nov. Deo. 31 1903 . Nashua, N. H City government. Sinking funds Public trust funds 11 1903 July July I 175 168 241,541 1,000 879, 404 Public trust funds 174 1903 Mar. 31 1904 Mar. 31 1904 . . Newburg, N. Y City government- 173 1904 1904 1904 1904 1904 Dec. 31 1903 Sinking funds 172 2,932 1904 Dec. 31 1903 . City government . . J.. Schools 170 30, 28, 30, 28, Feb. Schools Sinking funds 169 29, tJune Public trust funds Orange, N. J City government Sinking funds Feb. June (Feb. Sinking funds 30, Dec. 31 1903 Dec. 31 1903 Dec. 31 1903 488,617 115, 100 605, 837 602, 845 2,992 438,023 280,290 101, 425 56,068 240 563, 772 536, 172 27,600 440,354 . Meriden, Conn City government Town school and library Feb. 29 1904 Aug. 31, 1903 356, 720 84,634 390, 746 Nov. Oct. 30, i; 113,794 13,613 80,330 283 19,500 454, 196 1, . 167 1,281,111 944,922 333,257 /Nov. City government. Board of health . 164 30; 1903 77, 190 Dec. 21 1903 Dec. 21 1903 , Public trust funds 163 346,883 140,857 128,836 1904 1904 1904 (Mar. 31 1904 IJune 30 1904 Mass City government 1,451 4,036 Mar. 31 June 30 June 30 Sinking funds Transfer payments." 1903 1903 304,669 86,077 25,000 TO 50,000 IN 1903-Continued. 180 Table 19.— GRANp. RECEIPTS, AND BALANCES, CLASSIFIED BY INDEPENDENT BRANCHES AND FUNDS— Continued. NUMMARY OF PAYMENTS, [For a list of the cities in each state arranged alpliabetically and number assigned tlie to each, see page 54.] 1903. City number. CITY OR MUNICIPALITY, ANDINDEPENDENT BRANCHES AND FUNDS. Date of close of fiscal year. Payments to public. Aggregate payments Cash on hand Receipts year during Transfer hand at close and cash on at beginning from public. payments.! of year. of year. Cash on of hand Transfer receipts.' at close.'' Grand total. 8683, 352, 181 Group I Group II Group III. Group IV. . GROUP York, N. City Y Sluicing funds Public trust funds. Chicago, 111 City government Schools June Philadelphia, Pa City government Librars' Museum Special assessments. districts Sinking funds Public trust funds. 31,1902.. 31,1902.. 31,1902. 194, 146, Oil 658 9,249,274 2, 034, 302 19-2, 31,1902. Dec. Dee. Dec. Dec. Dec. 20,509,040 9,618,619 2,554,900 4,461,239 6, 591, 393 427, 062 508, 668 30,1902. 31,1902. 31,1902. 81,1902. 31,1902. 31,1902. 37,930,710 27, 700, 397 138, 029 136, 339 393, 897 Dec. Dec. Dec. Dec. 31,1902... 31,1902... 31,1902... 31,1902... fMar.26,26,1903. lApr. 17,1903... Dec. 31,1902... /Nov. 22,1902... \Dec. 31,1902... i Public improvements Sinking funds* Public trust funds Boston, Mass City government . Overseers of poor. County Sinking funds Public trust funds. 30,1903... Apr. 13,1903... Apr. 13,1903... fApr. 13,1903... tJune 30,1903... June 30,1903... . government .. 625, 451, 626 76, 740, 099 14, 518, 796 11, 367, 161 441,506,239 107,384,621 70,709,403 59,892,431 107,185,818 19,460,666 7,665,546 $50,082,618 21,833,865 186,824 27,611,613 1,050,316 Sinking funds Public trust funds Pittsburg, Pa City government . Schools Library Sinking funds...:.. Public trust funds. 8,968,851 1, 815, 698 2, 779, 363 678,763 914,177 2,021,137 564, 906 194,817 44, 798, 684 9,698,832 895 17,521,669 17,253,778 5,039 10, 826 65, 151, 211 53,515,070 143, 068 147, 164 393, 897 19, 094, 105 36,368,274 84,063,226 3,044 60,755 898, 897 65,000 286,550 648,299 8, 560, 30,1903... 4,276 7,792,153 192, 649 2,290,018 269, 708 470, 746 569,564 6, 6.52, 799 45,193,628 199, 937 27,662 27, 302, 939 5, 672, 263 44,668,274 266, 133 80, 800 20, 911, 410 719,266 35,750 75,925 1,087,306 1,263,866 664, 927 1,847 44,376 120, 321 12,129 108, 192 59,627,586 41,665,625 185, 560 1,702,792 15, 322, 160 761, 469 10, 824, 628 39,882,315 34, 115, 879 56, 102 1,700,170 3,856,873 158, 791 8,920,643 4,638,343 123,234 160, 246 127 942 720 3,039 2, 610, 842 485, 684 997 906 091 734,657 644, 226 90, 400 38, 227, 705 724, 375 500, 566 18,834,338 8,973,199 9,861,134 18, 668, 997 12,838,994 10,051,076 1, 831, 021 158,364 878,678 114,351 476,000 19,285 264,617 176,559 75,926 643 091 5, 139, 47, 925 13, 4, 255, 8, 253, 44,443 938 4, 422, 9, 835, 8, 833, 31 12,853,761 9,428,292 2,408,910 133, 176 878, 578 146, 943 768,202 508,285 64, 428 116,181 100, 351 158, 845 644, 939 1,068,198 942, 452 190, 494 084 68,154 498,977 77, 764 644, 606 98, 392 033, 244 64, 748 59, 748 86, 115 38,884 • 529 141, 954 463, 487 228, 815 5, 067, 4, June June June 30, 1903. 8, 896, Jan. Jan. Jan. Jan. Jan. 30,1903. 30, 1903. 380 7,000 129, 864 31,1903. 31,1903. 31,1903. 31,1903. 31,1903. 9,089,261 6,271,011 1,814,488 151, 077 852,038 647 6,000 068 668, 943 5,020 1, 677, 1, ,105 22,098,965 2,655,652 343,016 921,121 18,306,856 19,836,414 84, 435 18, 789, 868 13, 716, 189 2,957,612 400, 876 2,911,903 6,224 2,622 7,424,066 479, 814 223,108 701 5,072,296 3,550,762 651, 491 223, 236 1, 17,394,941 2, 228, 594 262,215 921,121 607,691 4,041,212 117,854 8,833,091 9,752,172 83, 734 434, 265 652,133 374,377 212,542 146, 410 15,426 129 10,419,417 1,027,271 662, 805 9,429,366 9, 208, 606 3,645,602 663,006 9,934 107,986 667 239, 310 343, 696 123, 955 127, 197 88, 619 2,847,774 26,736 029 2,080,672 226,684 11,773 11, 417, 021 1,844,580 1,643,306 194,814 6,461 698 495 64,748 5,000 10,605 49, 243 463 5,428,592 361, 217 27, 298 185, 482 874 16, 769, 792 13, 368, 546 2, 170, 725 13, \June 30,1903... 8, 572, 340, 915 /Dec. 31,1902... 2, 175, 9,698,832 1,137,937 135,819 81,046 719, 266 638,341 5,000 30,1903... 30,1903... 694,031 295,948 285,661 610 June June 2,256,063 1,179,084 86,000 3,744 11, ;, 19,808,946 11,072,190 2, 394, 790 5,861,339 5,316,894 228 844,802 495,214 2,085,759 9,514,738 7, 160, 725 18,313,908 4,205 17, 326 6,349 13,738 754, 934 928 61,116 LDec. 31,1902... Dec. 31,1902... 760 89, 066 8,262 327 9, . Sinking funds Public trust funds. 66,022,598 22, 303, 728 13, 937, 643 3,073,663 6, 776, 516 7, 337, 531 1, 259, 160 1,336,667 18, 668, San Francisco, Cal City g:overnment 10,096,624 538, 474 4, 318, 924 453, 653 2, 314, 277 1,746,138 546, 648 178, 610 18, 824, 051 7,826,724 10,912,923 84, 404 June museum. 063 1,256,214 Dec. 31,1902. Dec. 31,1902. Dec. 31,1902. N.Y government $203, 793, 792 203, 018, 771 2, 255, 5, 308, 1903. 88,155,837 3,810,442 1,659 3,941,440 402, 296 1, 126, !• Public trust funds. OR OVER IN 10,394,593 $262,032,247 228, 163, 078 194, 832 31,466,791 2, 207, 546 8, 920, 31,1902... 300,000 141,364,083 89, 632, 110 75, 595, 784 '86,328,484 6,269,314 2, 247 906, 037 150, 886 42,453,816 32,270,592 123, 915 1,655,310 8,288,370 115, 629 Dec;. 11,516,155 11,661,054 850,082,618 28, 748, 753 27 21, 311, 480 22,358 31,1903. 31, 1903. 31, 1903. 31, 1903. 31,1903. Jan. Jan. Jan. Jan. Jan. Dec. 31,1902... (Aug. 31,1902... Sinking funds Library and 70, 967, 010 14, 968, 166 20 Aug. 31,1902... Schools Library City 107, 212, 075 7,395,485 [ Cleveland, Ohio Buffalo, 8139,510,790 2,350,715 315, 463 921,121 Md government Sinking funds' Public trust fundsCity $679, 492, 694 20, 030, 874 16, 2H6, 99B Apr. 13,1903... June Library^ Baltimore, 8113, 020, 649 80, 804 \ Mo government * Schools City 8205,621,145. Dec. Dec. Dec. Dec. 43, 670, 911 Sanitary district Special assessments. Sinking funds' Public trust funds. City 8932,043,603 HAVING A POPULATION OF Dec. 31,1902. Parks St. Louis, I.— CITIES , government 4. Library Poor 8109, 112, 385 19,484,017 7, 522, 598 6, 360, 347 . New 8139,579,037 960 2, 319, 5, 993, 1, 14, 102, 124, 735 3, 318, 11,036,800 233, 584 146, 637 178, 375 1,040,625 1,521 6, 720, 6,122, 504, 26, 66, 9, 507, 9, 888, 28, 265 90, 933 125 7,287,631 1,075,568 20,723 7,938 1,266 8, 348, Transactions between departments and funds, exclusive of general transfers between minor offices. The same as the aggregate of cash on hand at beginning of year and receipts during year for all cities except Pittsburg, for which there due to an imperfect sinking fund report. 3 Exclusive of $486,049 belonging to private trust accounts which are not reported in 1902, but which are reported in 1903 4 Cash of private trust funds included with cash of city government. ' Including investmfent funds. 1,677,088 8,126 590,675 131, 000 947,368 1 2 $19,470, is a variation of 181 Table 19.—GRAND SUMMARY OF PAYMENTS, RECEIPTS, AND BALANCES, CLASSIFIED BY INDEPENDENT BRANCHES AND FUNDS— Continued. JFor a list of the cities in each state arranged alphabetically and the number assigned to each, see page 54.] 1903. GROUP I.—CITIES HAVING A POPULATION OF 300,000 OR OVER IN 1903— Continued. Aggregate City num- CITY OR MUNICIPALITY, AND INDEPENDENT BRANCHES AND FUNDS. ber. Date of close of fiscal year. Payments to public. Transfer payments.! of Cash on hand at close of year. payments on hand during year Cash Receipts and cash on at beginning from public. hand at close. 11 Cincinnati, Ohio City government . 817, 974, 457 Dec. 31,1902. . Schools University Aug. 31,1902. Dec. 31,1902. Dec. 31,1902. [Aug. 31,1902. [Dec. 31,1902. Sinking funds ^ Public trust funds. Milwaukee, Wis City government Schools Jan. 25,1903. Museum Aug. 31,1902. Aug. 31, 1902. Mar. 6,1903., Aug. 31, 1902. City service commission. Dec. 31,1902. Public trust funds Aug. 31,1902. Library Parks Mich City government Detroit, June Library House of correction Water department. Hurlburt fund 30,1903. Dec. 31,1902. Dec. 31,1902. . June June June 30,1903. 30,1903. 30,1903. Sept. 1,1902. . Sinking funds * Public trust funds. . New Orleans, La City government Board of liquidation. Dec. Dee. Dec. Dec. Dec. Jan. Dec. Dec. Dec. /Dec. \Jan. Schools Library Drainage board Police board Fire department Board of health Alftashouse Public trust funds. GROUP 15 Newark, N.J City government , Public trust funds. Jersey City, N.J City government . 30,1903. 30, 1903. 30, 1903. Nov. 30,1902. Nov. 30,1902. Nov. SO, 1902. Library Sinking funds /Nov. 30,1902. tOec. 31,1902. Public trust funds. Ky 6,436 7,228,606 6, 287, 056 756, 613 53, 495 73, 415 19,430 3,541 36, 166 696, 361 1,721,135 1,268,548 326,570 36, 566 70,482 11,783 632 6,654 9, 646, 7,288,519 5, 615, 314 84, 304 149, 114 645, 113 5,527 776,624 12,623 708, 564 522, 650 9,686,317 6,841,298 103, 708 259,868 746, 611 6,974 1, 701, 889 27, 969 10,645,965 4,863,974 4,379,971 670, 377 26,210 65, 670 246, 824 292, 491 62,223 13, 877 Aug. 31,1902. . June Nov. Aug. 30,1902. 30,1902. 31,1902. Dec. 31,1902. Dec. 31,1902. Aug. 31,1902. Parks . . . Sinking funds ^ Public trust funds. Minneapolis, Minn .... City government . Sinking funds Public trust funds. Indianapolis, Ind City government Dec. 31,1902. Dec. 31,1902. Dec. 31,1902. Dec. 31,1902. June June Schools Library f school) Sinking funds Public trust funds . Providence, R. I City eovemment Sinking funds Public trust funds , 30, 1902. 30,1902. Dec. 31,1902. /June 171 12,397 164 1,401 9,796 5,758,448 1,917,289 2,508,700 670,377 12,883 50, 169 241, 173 265, 609 50,340 12, 996 2,899,012 2, 578, 380 291, 560 1,988,606 368,306 1,579,721 013 2,706 26,000 75,000 """75,"i68' 30, 1902. \Dec. 31,1902. 1,899,966 95,432 97, 331 1,032,180 353,440 3,692 102 412 503 90, 232 156, 294 31, 377 4,073 44,211 1,249,239 804,494 309, 235 35,211 66, 424 7,644 473 25,758 8, 227, 1, 092, 1,130,038 121,331 9, 342, 431 86,297,396 2, 368, 663 12, 763 19, 493 3, 797, 187 240, 468 109,290 7,726,887 7, 351, 959 347, 268 2,149 3, 929 129 669, 976 816, 614, 149 5, 779, 891 • 18, 453 708, 119 110, 904 929 176 5,601 183, 798 822,089 45 440, 309 8,911 269 788, 218 40, 980 76, 070 148, 522 1,929 810, 596 8,964 7, 102, 2,382,655 425, 434 1,919,799 5, 364, 1, 875, 67,969 436,000 52, 872 86,941 23,604 3,600 5, 942, 57,127 75,000 4,000 450, 984 10, 104 173 9,300 22,875 812,615,425 11,064,661 1, 517, 066 33, 709 81, 809, 157 810,079,814 10,060,962 8726, 454 414,883 241, 042 24, 014 1,059 109, 464 16,063,067 12,113,231 1,111,048 50,088 27,557 2,734,029 143,285 27, 557 49, 961 13,017 27,114 5,483 20,598 1,033 185 257, 774 782,050 535,344 6,462 203,911 11, 380, 454 913,524 733,472 5,302 172,252 7,432,745 6,504,486 1,309 908, 910 3,034,185 1,776,411 28,438 1, 215, 182 6,333 34,693 2,498 539 1,870,713 530, 901 87, 618 74,302 1, 116, 594 438,004 2,407 903, 223 780, 184 6,365,197 2,754,257 709,407 87,618 76, 677 257, 219 3,381 342,436 103, 360 175, 125 17, 995 101,663 52, 750 783 4,488,027 766 522,931 179, 448 322,000 21,483 735,064 618, 222 116, 832 5,746,768 6,285,697 439,588 21,483 2,991,157 1,976,618 880, 777 56, 123 23,731 2,530 2,528 212, 253 3, 205, 940 2,096,432 948, 500 74, 979 24, 600 7,519 62,429 19,011 40,893 ,103,331 716,813 346,518 646, 316 248, 660 307, 578 6,431,609 5, 311, 978 960,737 533, 628 4,794,680 4,718,569 21,402 40,000 90,088 168, 894 61, 777 29, 13, 327 1,376 25,000 9,481,816 1, 479, 808 31,044 876 873 043 774 6,109 825, 980 10, 207, 8, 308, 1, 005, 47, 8726, 454 726, 454 715 3, 443, 971 2,097 614 .21, 448 1,798,885 5, 266, 14,097 7,594,219 7, 221, 260 28,587 316, 022 3, 034, 1, 28, 360 2,629 100,000 TO 34, 300,000 856,381 37, 257 2,665 588,476 360,387 103, 908 1,700 2,375 7,978 117,286 67, 723 18,856 869 IN 348 1,141,.567 892,41? 3,254 cities 1,692 842 6,966 5,304 2,395 5,060 298 4, 410, 834 662, 272 233,827 16, 018 13, 2, 2, 899, 1903. 9,014,368 85,049 2,296,344 847 54,908 962 4, 346, 515 296, 641 15,501 4,275 1,982 1,883 882 •Transactions between departments and funds, exclusive of general transfers between minor offices. 'The same as the aggregate of cash on hand at beginning of year and receipts during year for all due to an imperfect sinking fund report. ' Including investment funds. 9,470, 1,238,233 238,165 14,171,798 3,715 2,187 34,828 1,317 4, 681, Sept. 30,1902.. Sept. 30,1902.. (Sept. 30,1902.. Dec. 17,1902.. 1,1903.. |jan. 83, 128, 601 826, 040, 146 10, 038, 520 012 27, 706 1,807,900 436, 550 8,500 51,828 236,153 285,000 16,000 7,500 4, 488, . 671,808 10,420 1,689,244 703, 334 19, 404 84, 764 25, 498 447 860, 157 5,650 4, 119, City government . Schools 21 June June June 31,1902. 31,1902. 31,1902. 31,1902. Nov. 30,1902. fDec. 31,1902. IMay 11,1903. Sinking funds House of refuge Waterworks 38,947 2, 342, HAVING A POPULATION OF Dec. Dec. Dec. Dec. . Schools Library Courts Louisville, 244 308, 067 810, 992, 668 government . Sinking funds Public trust funds. 20 II.— CITIES Washington, D. C City 17 31,1902. 31,1902.. 31,1902., 31,1902., 31,1902. 12,1903. 31,1902. 31,1902. 31,1902. 31,1902. 12,1903. 86,297,396 3,891,205 25, 000 Transfer receipts.! ^ 81,768,293 1, 165, 057 74, 723 48, 811 483, 266 4,992,258 1, 138, 510 189,344 11,346,288 of year. 997,246 797, 904 14,007 6,443 719, 161 18,852 850 10, 386, 469 10, 043, 153 5,261,716 1,829,036 847, 423 43,440 239, 611 5,589 2, 540, 783 18,041 14,154 800 2,562,065 160,667 9,860 16, 446 1,097,554 356, 484 2,034 903, 178 820,042 404, 486 94, 103 21,483 4,703,795 4, 636, 424 167,371 522, 931 350,880 185, 227 153, 728 22,914 2,882,630 1,940,203 794,769 52, 065 24,600 129,830 118, 025 3,092 1,331 4,830 in 160,377 311,474 4, 204, except Pittsburg, for which there 62, 362 430,725 78,058 57, 139 42,682 231, 103 1,109 344,817 178, 114 2,525 331 433,032 617,861 1, 103, 52,438 is a variation of 182 Tablb 19.— grand [For a summary OF PAYMENTS, RECEIPTS, AND BALANCES, CLASSIFIED BY INDEPENDENT BRANCHES AND FUNDS— Continued. list of the cities in each state arranged alphabetically and the number assigned to each, see page M.] 1903. GROUP City number. II.— CITIES CITY OK MUNICIPALITY, AND INDEPENDENT BRANCHES AND FUNDS. HAVING A POPULATION OF Date of close Payments to of fiscal year. public. 100,000 Transfer payments.' TO 300,000 IN 1903— Continued. Aggregate payments Cash on hand Receipts during year hand at close and cash on at beginning from public. year. Cash on of year. of hand at of Transfer receipts.' close.2 Kansas City, Mo 85, 065, 240 City government Schools Apr. 20,1903... June 30,1903... fApr. 20,1903.. iJune 30,1903... Sinking funds St. Paul, Minn City government Rochester, N. Y City government . Town Sinking funds' Public trust funds. 26 26 Toledo, Ohio City government Schools 120,111 20,347 446, 831 229, 166 7,314,259 6,782,361 428, 483 38,641 64,774 352, 063 160, 905 30, 787 3,177,612 2,315,433 862, 179 317,684 31, 146 892, 966 446,899 160,361 982 969 410, 172 332, 222 605, 872 569,046 7,181 63, 361 2,376,816 1, 756, 330 592, 084 1,025 265,417 6,607 604,660 43,095 7,408 27, 376 8,311 6,053,440 3,372,100 981, 235 700, 105 1, 630, 438 1,028,192 136, 867 465, 379 3,017,398 2, 172, 937 827, 618 16, 843 405,604 170,971 16,750 217,883 6,078,844 2, 651, 492 157, 731 73,241 3,522,070 1,497,9T3 2,399,043 102,676 34,350 23, 789 817, 826 65, 769 752, 067 1, 449, 709 14,781 1,077,835 2,443 63,058 1,700 2,590,602 18,924 13,808 4,913 1,259,973 12,067 1,316,821 1,944 4,141,767 4,113,636 26, 024 1,402,347 588, 661 7,260 779, 501 26, 925 1,047,868 322,991 7,329 521,612 196,936 972 5,025,288 40, 613 1,301,113 224, 958 1,043,499 82, 112 13, 864 763, 543 183, 980 126 4,083,221 9,074 20,713 33, 118 1,402,347 859,965 17,675 516,857 7,860 5, 439, 139 4,649,235 789, 904 718,699 648,953 169, 746 4,720,440 4, 100, 282 620, 158 3,170,240 2,455,314 463,441 22,686 17,788 12,880 139, 666 357, 989 325, 403 2,229,756 2,116,853 16, 735 465 26, 091 786, 778 47,245 6,530,947 6, 368, 447 103, 695 43,746 261, 177 159, 395 8, 206, 772, 197 6, 899, 97,200 20,347 303, 889 244 1,999,350 842, 581 317, 684 279, 922 15, 130 574, 421 228, 212 35,255 113,313 22, 632 310, 954 2,390,610 1,476,999 604, 961 292, 771 784, 995 519, 978 396, 877 356, 992 245,301 921 30, 974 716 7,490 405, 604 234, 633 1,681,217 829, 997 222,086 529, 134 043 415 191, 223 759, 687 16,889 IDec. 31,1902.. Feb. 28,1903. May 31,1903. Feb. 28,1903. Dec. 31,1902 (Aug. 31,1902... - [Dec. 31,1902... Aug. 31,1902 Dec. 31,1902... Sinking funds Public trust funds Worcester, Mass City government Nov. Nov. Nov. Nov. . Cemetery Sinking funds Public trust funds 30 30,1902. 30,1902. 30,1902. 30,1902. Los Angeles, Cal City government Nov. 30,1902. Schools June 30,1902. New Haven, Conn City government Dec. 31,1902... July 15,1902... . Schools Library Sinking funds Public trust funds Sinking funds Dec. 31,1902... Deo. 31,1902... Public trust funds. July Fall River, Mass City government . 1,1902... Dec. 31,1902... Dec. 31,1902. Dec. 31,1902. Dec. 31,1902. . Sinking funds Public trust funds. 34 Memphis, Tenn City government Dec. 31,1902. . . Schools Library June Dec. Dec. Dec. Dec. Police department Board of health Sinking funds 35 Omaha, Nebr City government Dec. 31,1902... . Schools June June 30,1902... 30,1902... Dec. 31,1902... Paterson, N. J City government Manual training school Library Parks Sinking funds , Mar. 20,1903... Mar. 20,1903... Jan. 31,1903... Mar. 20,1903... Mar. 20,1903... 241,076 19, 170, 971 578 264, 401 1, 1, 284, 2,097 4,430,806 3, 848, 796 582, 010 2,408,427 1,741,758 1, 008, 22,673 17, 313 8,159 139,002 30,498 333 800, 439 207, 894 682,495 565, 077 449,-024 3,268 179, 318 148, 479 1,331,063 933, 844 182,427 6,462 106, 195 102, 135 319, 581 308, 627 019 6,669,419 649 52,150 68,-805 46,854 21,961 109, 736 98,852 2,930 3,298,897 2,913,316 373,482 12, 099 430, 967 171, 333 2,081,601 1,413,804 046 35 280,-473 6,497 414,205 201, 300 83,860 2 129,043 98, 7,114 68, 2,094 325 392 778 2,906 58,441 48,358 2,937 161, 543 113, 309 102, 135 165, 383 237 1,594,343 707,948 33,584 362 697,262 477, 815 73, 613 44, 737 1,097 603,867 419, 839 176,519 6,945 1,864 366 2,491,997 968, 080 84,266 3,023 596, 165 3,932,953 3,818,742 2,849 73,062 20,300 18,000 76,366 76,366 214,399 40 380 i'o99 28'630 iq 4,223,718 94,451 73,641 948 11,937 97 7,828 '"'3," 840' ' . 278 689,028 50,896 52,150 262,847 77,493 9,169 1, 080, 1,115 5, 349, 509 4, 146, 784, 996 96,360 760, 346 669, 355 2,688,211 2,491,074 197, 137 6, 591, 286,538 41, 269 52, 150 25,059 2, 353, 93,764 6,000 1,396 5, 718, 451 636, 942 56,450 3, 571, 349 484 449 12, 102 41, 410 23,817 14, 3, 847, 2, 607, 17, 682,495 13,038 434,612 22,360 16,000 4,417 13 475 1,453 664 150 2, 336, Sinking funds' Public trust funds. 36 30,1902. 31,1902. 31,1902., 31,1902. 31,1902. 6,727 2, 399, 31,1902... 31,1902... 31,1902... 31,1902... /Nov. 1,1902... \Dec. 31,1902... Parks ,676 3, 488, Dec. Dec. Dec. Dec. Courts Syracuse, N. Y City government 619 2,307,470 769, 149 3, 066, Columbus, Ohio government 567 908 428,483 578,236 299, 940 10,638 98, 676 14,039 84,637 160,148 Dec. 31,1902.. fAug. 31,1902.. Schools 342, 557 325, 108 705, 112 Allegheny, Pa City 6,166,140 5,054,205 111,935 823,407 12,869 958 120,111 99, 764 Aug. 31,1902.. Sinking funds 402, 210 395, 483 54, 7,381,344 6, 639, 996 428, 483 254, 000 58, 865 31,1902. 31,1902. 31,1902. 31,1902. Dec. 31,1902... City government Schools 332,667 85,585,357 4,203,001 1,115,185 4,724,907 4,715,058 2, 955, Public trust funds 86,892 1,298,684 Dec. Dec. Dec. Dec. 30,1902.. 30, 1902.. IDec. 31,1902.. Sinking funds 86, 718, 909 5, 087, 668 i,676 Dec. 31,1902... . 81,110,145 871,688 183,499 81,630,262 1,060,184 483, 186 254 4,560,046 105, 208 June /June Sinking funds 10,538 12,869 Dec. 31,1902. Dec. 31,1902. Denver, Colo City government Schools «23, 407 ~ 245, 775 4, 665, Sinking funds 24 4,016,836 802,629 144,277 3, 537, 3,93,5,488 8,948 101,692 20, 313 162, 277 441,426 143, 705 8,546 2,488 1 5, 692, 52,150 839, 652 2,768,213 67, 163 4,276 349,609 86,662 257,961 4,886 366, 121 201, 550. 301,275 10,964 45,0C0 6,000 105,867 100,964 32,600 2, 151,613 495 7,452 1,171 3,840 343, 939 011,411 331, 993 597,262 39,160 482,382 75,720 635 1,052,901 1,861,847 76,366 1,500 79,755 216 109,583 1,600 10,000 20,000 44,866 'Transactions between departments and funds, exclusive of general transfers between minor offices The same as the aggregate of cash op hand at beginning and receipts o ug year car lor for an y during all cities pitipi except evnont Pittsburg, Pitt=h„™. f„, » of year > ^ for ™n„i, which 4.u there 819,470, due to an imperfect sinking fund report. 'Including investment funds. 2 ^- is a variation „( of 183 Table 19.—GRAND SUMMARY OF PAYMENTS, RECEIPTS, AND BALANCES, CLASSIFIED BY INDEPENDENT BRANCHES AND FUNDS—Continued. [For a list of the cities In each state arranged alphabetically and the number assigned to each, see page 54.] 1903. GROUP II.-CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1903-Continued. Aggregate City num- AND INDEPENBENT Date of BRANCHES AND FUNDS. of fiscal CITY OB MUNICIPALITY, ber. of close year. Payments to public. payments Cash on Cash on hand Transfer Keceipts hand at close during year at beginning payments.! and cash on from public. of year. hand at of year. close." 37 St. Joseph, Mo City government . . Schools Police department Apr. 30,1903. June 30,1903. Apr. 20,1903. Apr. 20,1903. Apr. 50,1903. Sinking funds Public trust funds . Scranton, Pa City government Schools 1, 309, Lowell, Mass City government . Library GROUP Portland, Oreg City government . Port of Portland... Schools 41 660,212 101, 615 2,260 3,438,908 3, 317, 185 16, 314 105, 409 Sept. 30,1902. Jan. 12,1903. Dec. 31,1902. Dec. 31,1902. Dec. 31,1902. Dec. 31,1902. Cambridge, Mass Public trust funds 169, 116 118, 766 49, 521 829 81,893,063 936, 605 276, 790 365, 900 14,668 298,222 12 966 8192, 382 776 670 322, 941 320, 966 3, 506, City government . Sinking funds 143,623 69, 726 12,617 HAVING A POPULATION OF Dec. 31,1902. Parks Water committee.. Sinking funds Public trust funds. 108 556, 031 III.— CITIES 63,244 19, 435 076 522 June 31,1902. 31,1902. 31,1902. 31,1902. 882, 679 ms Apr. Dec. Dec. Dec. Dec. Sinking funds Public trust funds. 40 62, 60, 6,1903. 30,1903., Dec. 31,1902. Apr. 6.1903. Poor district Sinking funds 39 81,086,886 677,846 285,934 Nov. Nov. 30,1902, 30,1902, IJulv 17,1902, Nov. 30,1902... 3, 167, 28,848 160,000 3,534 325, 831 275 1,975 2,161,789 2, 095, 918 19, 871 46,000 168, 544 2, 327, 894 2, 286, 890 666,919 318,269 248,680 13, I Atlanta, Ga City government Dec. 31,1902. Dec. 31,1902. Dec. 31,1902. Library Sinking funds 43 Albany, N. Y City government Dec. 31,1902. Dec. 31,1902. Dec. 31,1902. . Sinking funds Public trust funds. 44 Grand Rapids, Mich. City government . Apr. 18,1903. . Sept. 25,1902. Apr. 18,1903. Apr. 30,1903. Scliools Sinking funds Public trust funds. 45 Dayton, Ohio Feb. 28,1903... City government Schools and museum. X/ibrary Feb. 28,1903... [Aug. 31,1902... Parks Sinking funds ^ Public trust funds. 46 47 Seattle, Aug. 31,1902... Aug. 31,1902... Wash Dec. 31,1902. June Sinking funds 3... Dec. 31,1902. 30, 1902. Schools 1 June Apr. 30,1903... Waterworks Mar. IMar. Sinking funds Upr. Public trust funds. [June Mar. . Sinking funds Public trust funds. Reading, Pa City government Schools Sinking funds 640, 587 3,190 713 3,156,289 581, 424 31,1903... 31,1903... 1,1903... 10,1903... 31,1903... ., 218, 344 150, 512 707, 409 45, 129 195, 373 113, 209 6,712 800 1,184,410 190,072 488, 118 1, 862, Schools 49 3-23, 1903. Parks Richmond, Va City government 1,890,170 848, 591 377, 379 16,716 3,707 1, Mar. 31,1903... - Jan. Dec. Jan. /Dec. Van. 31,1903.. 31,1902.. 31,1903.. 31,1902.. 31,1903.. 200 Apr. 6, 1903. Feb. 20,1903. 1,126,455 791,026 230, 929 IFeb. 20,1903. 104, 500 \Apr. 6, 1903. 81,000 315, 561 314, 951 600 384 3, 737, (Mar. 31,1903... 48 1,442,903 1, 027, 432 415, 087 iFeb. 28,1903... Feb. 28,1903... City government Schools Hartford, Conn City government 31,396 10, 608 87,644 270,430 125,887 27,676 8179,616 51,554 36,470 175 88,182 3,235 81,349,181 792, 644 341,839 62, 683 148,258 3,757 8201, 610 81, 064, 992 40, 912 761, 732 253, 133 88,706 287 69,216 2,390 474,884 173, 089 27, 461 23,035 251, 299 1, 927, 615 797,845 690, 290 124, 660 314, 830 420, 950 176, 252 163,692 83,514 60 40, 819 29, 299 3,761,716 3, 619, 466 16, 374 196, 749 30,128 200,188 121,903 4 54,593 23,688 50,000 TO 100,000 IN 1903. 1,089 18, 773 226, 836 196 69,470 461 1, 363, 042 561, 312 689,201 105, 877 6,652 412 397 370 46, 145 6,500 3, 392, 3, 341, Transfer receipts.' 184 Table 19.—GRAND RECEIPTS, AND BALANCES, CLASSIFIED BY INDEPENDENT BRANCHES AND FUNDS— Continued. SUMMARY OF PAYMENTS, [For a list of the cities in each state arranged alphabetically and .the number assigned to each, see page 1903. GROUP City number. III.— CITIES HAVING A POPULATION OF 60,000 TO 100,000 IN 1903— Continued. 54.] 185 19.—GRAND SUMMARY OF PAYMENTS, RECEIPTS, AND BALANCES, CLASSIFIED BY INDEPENDENT Table BRANCHES AND FUNDS— Continued. [For a list of the cities in each state arranged alphabetically and the number assigned to each, see page 54.] 1903. GROUP III.—CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1903— Continued. Aggregate City CITY OR MnNICIPAHTY, 1.ND INDEPENDENT numBKANCHES AND FUNDS. ber. Date of close Payments of fiscal year. public. to Transfer payments.! payments Cash on hand year at beginning hand at close during and cash on of Cash on of year. hand at close.^ 66 Peoria, $1, 163, 860 111 City government Schools Library Dec. 31,1902., May Coliseum House of correction Board of engineers . . Public trust funds. 66 . E vansville, Ind City government Schools Public trust-funds. Manchester, N. 68 . Town Sinking funds Public trust funds Kansas Kans government San Antonio, Tex City government . Duluth, City Lake City, — Utah 30,1903... May 31,1903. May May May 31,1903. 31,1903. 31,1903. July 31,1902. Dec. 31,1902. Dec. 31,1902. June 30, 1902. Waterbury, Conn City government . Sinking funds Elizabeth, N. J City government Sinking funds'... Pa City Dec. 31,1902. Deo. 31,1902. May Public trust funds. Erie, government . 1,1903. 1, 1902. Dec. 31,1902. Oct. June June Apr. 30,1903. 30,1903. 6,1903. 1,1903. Schools June Waterworks Dec. 31,1902. Apr. 6, 1903. Sinking funds Public trust funds. Charleston, S. C City government Schools City hospital . Sinking funds Public trust funds. Wllkesbarre, Pa City government Schools Sinking funds 88,468 100,000 — Norfolk, Va City government Sinking funds Harrisburg, Pa City government Schools Band concerts in park. Sinking funds'. Mar. 31,1903. Deo. Dec. Dec. Dec. Deo. Apr. June Apr. June June Apr. June Apr. /Apr. \June 31,1902. 31,1902. 31,1902. 31,1902. 31,1902. 6,1903.. 1,1903.. 6,1903.. 30, 1903. 30, 1903. 6,1903 1,1903 4,1903 6,1903... 1,1903 } 228, 539 170, 643 22,937 34, 969 262 32, \June 30,1903... Mar. 31,1903... . City government Schools 79 193,016 134, 201 19, 337 Dec. 31,1902. government Sinking funds 77 1,331,435 803, 780 206, 961 34, 759 31, 4U0 Minn Schools 76 334, 012 322, 769 10, 991 Aug. 31,1902. Sinking funds Public trust funds. 75 200,000 200,000 887,205 Schools Library 74 1,824,171 1,668,710 46, 293 200,000 9,168 June Public trust funds. 73 Sept. 30,1902. Mar. 1,1903. Sept. 30,1902. Dec. 31,1902. 17,931 25,893 13, 805 fMar, 31,1903... Sinking funds Salt 126 1,354,247 62, 110 15,769 188, 468 31,1902. Dec. 31,1902. Dec Mar. 31,1903... Schools 70 88, 169 30. 540 City, City 30, 519 32, 942 2,688 2,588 31,1902. July 31,1902. Aug. 31, 1902. Aug. 31,1902. 1, 432, Utica, N. Y City government 870, 261 763,058 460,886 225, 783 84, 937 1,452 Dec. 31,-1902. Dec. 31,1902. Dec. 31,1902. . Sinking funds Public trust funds. 837,713 31, 663 838 588 353 58 4,963 H government City 656,894 467, 194 15,543 3,618 14, 079 222 6,300 6,050 Aug . Waterworks 67 31,1903.. Dee. 31,1902., Apr. 30,1903. Dec. 31,1902. 648, 994 112, 439 2. 306 860, 140 488, 482 198, 776 461 311 603 597 6,940 796 2,166 50,508 7,628 121,941 712, 508 162, 947 125, 314 123, 723 382, 069 218, 826 1,591 81,540 81,693 1,967,290 1,465,663 393, 104 108,623 10,250 235, 091 10, 227, 627 201,109 26, 418 000 1,568,463 1, 133, 453 435,000 171 234 33, 301 23, 301 212, 489 157, 738 10,000 52, 791 78,156 960 38,781 1, 78,348 76, 848 1,500 131, 782 131, 634 54,436 54,435 147,802 60,472 22,986 45,866 16,824 1,665 65,502 41, 766 182, 741 13, 736 148 127,260 163 12 3,008 2,308 39,382 18, 092 18,226 3,064 1,639,234 139 75, 095 62,726 62,725 196, 686 172, 816 725, 710 110, 948 440,283 240, 405 1,650 87, 422 18, 738 190,203 119,976 8,499 119 43,372 4,788 210,413 10,000 1, 464, 354, 000 531 9,250 9,250 539, 127 318, 714 226,298 10, 117,816 53, 268 1,799 729, 615, 68, 39, 210 969, 381 1, 130, 36, 821 83,602 1, 669, 182, 243 1,340,926 932, 344 408, 682 959, 686 876, 084 183 2,091,479 57, 284 200, 000 9, 420 2, 358, 348 61,348 61, 622 15, 365 1,849,133 1,613,358 185, 047 60, 728 7,172 10,000 1,117,381 1,066,195 815 014 714 830 15, 257 853, 484, 243, 110, 3,359 113, 150 1, 449, 917 1,113,014 309, 973 26, 930 $1,271,824 719, 076 500, 186 16,381 4,206 20,482 280 11, 263 23,870 61, 610 1, 363, 1, 246, of year. 186 Table 19.— GRAND SUMMARY OF PAYMENTS, AND BALANCES, CLASSIFIED BY INDEPENDENT RECEIPTS, BRANCHES AND FUNDS—Continued. [For a list of the cities in each state arranged alphabetically and the number assigned to each, see page 54.] 190S. GROUP City num- III.— CITIES AND INDEPENDENT BRANCHES AND FUNDS. CITY OR MUNICIPALITY, ber. HAVING A POPULATION OF Date of close Payments of fiscal year. public. to 50,000 Transfer payments.' TO 100,000 IN 190»— Continued. Aggregate payments Cash on hand Receipts during year at beginning hand at close and cash on from public. of year. of year. Cash on of hand Transfer receipts.! at close." 80 Yonkers, N. Y City government Schools J2, 046, 185 Feb. 28,1903. . Aug. Library June 30,1903. Nov. 30,1902. Nov. 30,1902. Feb. 28,1903. Waterworks Sinking funds Public trust funds. Portland, Me City government Library Dec. Dec. Dec. Dec. . Sinking funds ' Public trust funds. 82 31,1902. 31,1902. 31,1902. 31,1902. Houston, Tex City government Schenectady, N. . Sinking funds 276 Dec. 31,1902. Dec. 31,1902. Dec. 31,1902. 953,236 836,008 109,228 8,000 Y government Waterworks City GROUP IV.—CITIES HAVING A POPULATION OF Youngstown, Ohio City government Waterworks Mar. 16,1903. Aug. 31,1902. Mar. 31,1903. Public trust funds. Dee. 31,1902. . Schools 85 Holyoke, Mass City government Nov. 30,1902... Public trust funds. /Nov. iDec. (Aug. \Nov. 30,1902... 31,1902... 31,1902... 30,1902... Fort Wayne, Ind City government Schools Library (school) Dec. 31,1902. July 31,1902. July 31,1902. Waterworks Street opening and vacating Streets and sewera Sinking funds 3 Public trust funds 87 . Library Sinking funds Public trust funds. government . . Schools Sinking funds Public trust funds. 89 Tacoma, Wash City government Sinking funds ^ 90 Covington, City government Schools . . Waterworks Bridge commission Sinking funds^ Lancaster, Pa City government . Schools Public trust funds. . 30,1902. May 31,1903. Dec. 31,1902. June June June 1,1903. 1,1903. 1,1903. Dallas, . . Schools Library Sinking-funds Lincoln, Nebr City government Schools Library Sinking funds . . Apr. Apr. Apr. Apr. 30,1903. 30,1903. 30,1903. 30,1903. Mar. 31,1903.. June 30, 1903. May 31,1903.. Mar. 31,1903.. 81,960,271 1,678,427 98,356 283 178,781 101 4,323 68, 125 66,866 1,159 2,673,298 2, 585, 214 18, 272 50, 522 19,290 167,150 165,194 1,856 2,406,516 2,338,817 5,094 50,522 12,083 100 198,280 183,826 13,235 1,219 1, 556, 201 1, 197, 779 195, 277 163, 145 314, 401 287, 873 108, 697 1,260,109 944, 705 155, 472 159, 932 212,416 75,582 1900 AND LESS THAN 50,000 IN 46,' 188, 571 46,! 63,694 51,815 8,370 59,061 5,631 521 1,519 1,519 790, 311 528, 698 171, 158 184,104 63, 217 52, 490 6,287 1,732 2,708 208, 894 183, 267 25,551 76 153, 655 169, 188 138,885 121,765 3,472 9, 023 253 242 34,433 069 60, 362 2,624 21,400 12,000 1,200 1,570 414, 208 283, 766 124, 039 887 610 277 62,6.59 61, 697 12, 021 379, 200 109, 759 6, 6,403 702,925 460, 945 12,021 133, 641 17,654 2,362 249, 425 6,490 101,849 030 216 786 917 6,111 912, 636, 245, 23, 934 28 6,764 6,764 172, 343 128, 124 39,311 3,647 1,261 '96,'743 19,000 'i9,"666 1903. 42,654 30,041 94,902 292, 861 150 255 18,325 53, 742 6,032 7,107 96,743 167,918 49,534 199,552 8316, 157 159, 236 868 988 8,075 82, 65, 23, 066 1,312 873 228, 826 557, 632 81,411 91,715 4,933 210 1,135 13, 245 34, 094 2,083 360,548 15, 766 91, 528 1,351 54,832 67,542 6,674 81,203 11,322 106,445 11,543 210, 572 1, 155, 230,250 4,000 24,786 45,086 1,592,908 1,561,555 1,909,925 1, 615, 752 361,940 91,232 269, 185 858,657 35,591 249, 086 161,583 50,142 693 869,123 155, 472 4,098 1, 028, 8573,306 8845,478 533,151 197, 731 95, 695 19,001 81, 220, 292 727, 978 280, 589 1,145,057 888,487 96,363 160, 207 309,292 2,171 2,938 8305,077 170,861 68,448 56,102 9,666 182, Oil 10, 193 184, 104 228,200 20, 410 Dec. 31,1902. Dee. 31,1902. 46, 483 37, 683 744,831 541,368 180,490 21,000 2,004 854, 911 June Library Tex City government 747, 450 428, 717 Dec. 31,1902. Dec. 31,1902. 23, 066 $169,882 33,440 38,337 80 23,602 70,397 4,026 1,312 June Dec. 31,1902. 858, 657 $2,703,459 1,981,052 366, 943 4,363 227,169 115,583 8,349 27,244 151, 932 OR OVER IN 93,309 8,417 37, 794 33,483 Ky 000 'i9,'666' 106, 445 105, 133 Mar. 20,1903. Mar. 16,1903. Mar. 16,1903. 30, 1902. 19, «85,968 14,259 10, 812 1,100 27,821 SO, 462 1,514 100 92,746 92,746 394 1,461,085 1, 103, . . Schools 50,522 18,914 35,591 905, 269 603, 384 222, 191 30,1903. 30, 1903. 30,1903. 30, 1903. 99, 632 30, 196 105,481 4,885 Mar. 16,1903. Aug. 31,1902. June June June June 98,223 85,121 212, 141 31,1902. 31,1902. 31,1902. 31,1902. 31,1902. Dec. Dec. Dec. Dec. Dec. Saginaw, Mich City 8856,558 534,051 178,537 5,573 91,378 1,096 36, 507 6,000 642 Akron, Ohio City government Schools 25,000 1, 554, Sinking fundss... ?571,306 387, 962 6,835 2,505,541 2, 488, 152 17, 113 Dec. 31,1902. Aug. 31,1902. Board of liquidation 1,578,831 356, 131 3,263 101, 125 1,265,176 921,207 182, 042 161, 926 Dec. 31,1902. Schools 83 31, 1902. 880,564 467,421 268,833 10,833 91,318 46,483 8,800 41,587 572 33,448 4,019 46,988 1,140,828 714,066 274, 006 16,787 96, 855 39, 114 179, 312 914, 528 14,732 59, 319 3,949 80, 816 20, 496 699,334 214, 687 217 152 962 746 732 4,712 87, 790 59, 351 17, 039 721,284 718,611 2,669 1,313,934 1,039,697 253,751 20, 486 232,838 203, 425 22,200 7,213 1,079,577 836,272 231,551 11, 754 1,113,154 789, 348 174,630 15, 092 72,615 4,066 57,403 196, 618 763, 781 605, 574 477, 754 346, 073 125, 250 43,872 39, 344 4,467 61 432,995 306, 402 120, 783 5,810 887 327 238, 341 843,784 557,228 139,837 3,936 142,789 12,021 25,503 11, 458 916 200, 464 165, 911 120, 495 36, 695 918, 462 650, 072 248, 402 6,764 537 7, ,576 19,988 992, 777, 186, 22, 6,431 1,094,146 582, 725 151,295 8,852 351,274 1,091,137 771,104 285, 097 27, 564 7,372 290 9,985 1,415 168,904 4,009 7,909 250 173 14, 373 74. 663 5,726 72,365 3,893 1,570 183,078 167,038 12,747 3,293 1,519 153,765 14,870 95,968 1,457 41,460 4,000 8,021 6,227 1,145 'Transactions between departmentsiand funds, exclusive of general transfers between minor oflBces. 2 The same as the aggregate of casji on hand at beginning of year and receipts during year for all cities except Pittsburg, lor which there 819,470, due to an imperfect sinking fund report. 3 Including investment funds. 12,621 16,039 18, 328 is a variation of 187 Table 19.— GRAND SUMMARY OF PAYMENTS, RECEIPTS, AND BALANCES, CLASSIFIED BY INDEPENDENT BRANCHES AND FUNDS— Continued. , [For a list of the cities in each state arranged alphabetically and the number assigned to each, see page 64.] looa. GROUP IV.—CITIES HAVING A POPULATION OF 25,000 OR OVER IN 1900 AND LESS THAN 60,000 IN 1903— Continued. Aggregate City AND INDEPENDENT num- CITY OR MUNICIPALITY, BRANCHES AND FUNDS. ber. Date of close Payments of fiscal year. public. to Transfer payments.! Cash on hand at close of year. payments Cash on hand Receipts during year beginning from public. and cash on at of year. of hand Transfer receipts, i at close. Brockton, Mass City government . Sinking funds ,..•.. Public trust funds. Pawtucket, R. 95 City I government . Sinking funds Public trust funds. Birmingham, Ala City government 96 Nov. 30,1902. Nov. 30,1902. Nov. 30,1902. Sept. 30,1902. Sept. 30,1902. Sept. 30,1902. Doc. 31,1902. June Schools Ark government 30,1902. Little Rock, 97 City Dec. 31,1902. June Schools Sinking funds 30, 1902. City government Schools.... Special improvement. Sinking funds ^ Public trust funds Dec. 31,1902. June 30,1902. Dec. 31,1902. Dec. 31,1902. Dec. 31,1902. Altoona, Pa government Apr. June Schools /Apr. Sinking funds. I 101 yune City government Binghamton, N. Y City government . Town Water commission. Parks 102 103 Mobile, Ala City government . Sinking funds South Bend, Ind City government Schools Library ( school ) . . . Sinking funds 104 Wheeling, W. . Library Public trust funds. 106 31,1902.. 31,1902.. 31,1902.. 31,1902.. Dec. 31,1902. Dec. 31,1902. Dec. 31,1902. Dec. 31,1902. Library Apr. 30,1903. Mar. 31,1903. Public trust funds. Mar. 31,1903. Johnstown, Pa 137, 126 183,209 4,384 489 134, 636 1,196,031 1,082,214 113, 817 344, 387 237, 114 107, 273 . Apr. June fApr. (June Haverhill, Mass City government . 6,1903.. 1,1903.. 6,1903.. 1,1903.. 396, 668 233, 460 122, 118 43, 590 20, 444 7,854 491,756 159, 308 5,098 7,6-54 857, 346 427, 162 126, 162 1,851 1,000 City government Schools - Library (school)... Sinking funds Public trust funds. 30,1903... Dec. July July Dec. Dec. Allen town. Pa City government Schools Sinking funds . Apr. 6,1903... June 30,1903... Apr. 6,1903... 61,369 2,813 48,556 1,393,465 1,279,638 113,817 230, 470 224, 244 6,226 1,096,744 1,065,394 41, 360 406, 755 266, 099 117, Oil 40, 780 13, 669 353, 124 238, 030 1,917 26,294 115,094 167, 393 112, 816 990, 405 660, 625 231, 079 11,634 9,738 28, 145 32, 300 849,715 436, 120 239, 797 6,714 66,990 102, 094 100,129 68, 634 398, 177 206, 516 187, 736 42, 204 32, 613 33,972 7,623 9,441 1,158,298 773,441 256, 983 1,582 3,563 123, 811 904 695 1, 405, 426 292 4,446 2,687 1, 398, 97,116 1,978 1,585 118, 841 446. 062 253; 379 168, 235 38, 146 48, 614 292, 050 193, 878 38, 24, 81,475 122, 565 56, 640 23,069 23,069 667, 565 19, 19, 199, 576 657,565 1,475 1,005,048 585, 282 164, 280 248, 830 6,666 348,702 184,088 164, 614 1,021,022 698, 320 322, 702 213, 431 106, 562 877, 447 605, 872 213, 740 61,168 3,837 54,132 365 52, 382 157, 290 1, 638. 165 638. 166 205, 309 796,239 526,473 161,220 107, 910 636 809 3,060 140, 920 1,620 59, 214, 078 35, 369 178, 709 97, 008 40, 711 50, 379 838, 878 423, 813 107, 134 121, 760 70, 325 600, 908 241,013 7,967 140, 294 116,962 92, 788 30, 313 13, 608 533, 169 269, 442 210,784 6,918 992 1,281 21,561 14,591 13, 244 38,256 14,345 60, 724, 817 522, 332 179, 391 133, 662 106, 290 29, 702 189, 864 29,702 77,839 61, 393 2,360 35, 397 12, 885 758, 921 466, 547 229, 649 6,091 112 2,890 9,284 810 27,360 4,345 10,246 51,781 6,363 9,270 739 11, 49, 509 15, 775 186,570 78, 167 67, 692 1,336 32, 701 6,774 7,441 117,484 7,676 105,872 851 141,685 116, 744 2,162 9,284 13,505 13, 523,123 186,249 3,099 183, 182 7,643 14, 669,069 662,961 6,108 944,737 466,375 167, 863 13, 694 183,182 113,872 861 93, 681 14 14 479 400 400 62,943 90, 112 18, 000 92, 406 27, 125 23, 712, 471 107,264 1,216 2,243 39, 332 7,245 92, 64, 13, 14, 169,204 157,122 82,449 27,491 2,354 44,828 5,463 52,382 78, 641 30,213 41,701 6,627 527 674 1,302,237 996,319 113, 966 138, 036 63,916 305 639, 365 349, 006 168, 266 25, 26, 853 008 026 076 1,743 150 227, 643 26,048 73,440 696 48, 867 3,926 583, 118 405, 674 177, 239 645 128,035 89, 924 6,804 29, 726 861 Mar. 31,1903... Mar. 31,1903... 31,1902... 31,1902... 31,1902... 31,1902... 31,1902... 137,886 967 31, 554 June 1,644,387 1, 423, 496 218, 206 2,687 183, 182 113, 872 Dec. 31,1902... Dec. 31,1902... Sinking funds Public trust funds. Terra Haute, Ind 874, 136 49, 617 133, 106 656, 162 Sinking funds 3 Public trust f unds. Schools 4,500 4,600 534,436 376,347 168,088 82, 940 Mar. 31,1903... 23,146 137, 885 Nov. 30,1902... . 108,065 81,709,473 1,700,767 6,706 3,000 81,852,437 1,788,537 60, 900 3,000 liOO 160,443 115,725 6,181 Dec. 31,1902... government 11,851 7,351 600 600 6, 2, 108, 065 89, 369 1,029,763 683, 017 260, 179 94,086 600 1,981 Waterworks Topeka, Kans 900 3,000 4,600 981, 741 842, 199 City no Dec. July July Dec. Waterworks Sinking funds 3. 108 Mar. 15,1903.. Apr. 18, 30, 1903 Mar. 1,1903... Aug. 31,1902. Schools 107 187, 593 800, 973 619, 624 30,1903. Nov. 15,1902. Dec. 31,1902. Dec. 31,1902. Ohio government 1,319,669 1, 237, 797 79, 186 2,687 June City government Schools City 92, 732 634, 606 634, 606 July 31,1902. July 31,1902. Water board Gas board Springfield, S96, 632 68, 828 Dec. 31,1902. Va City government Schools 105 6,1903. 1,1903. 6, 1903. 1,1903. Augusta, Ga 100 868, 828 Dec. 31,1902. Spokane, Wash City 81,686,977 1, 626, 977 60, 000 533, 369 270, 702 216, 767 93, 328 67, 465 108, 349 736,046 160, 750 46, 692 5,612 45, 900 20, 361 1,971 60,786 383, 749 224, 260 127, 047 104,020 2,650 54,080 883, 898 488, 988 227, 021 226 68,703 98, 960 430, 721 187,593 22,390 165, 203 188 Table 19.— GRAND SUMMARY OF PAYMENTS, RECEIPTS, AND BALANCES, CLASSIFIED BY INDEPENDENT BRANCHES AND FUNDS—Continued. , [For a list of the cities in each state arranged alphabetically and the number assigned to each, see page 54.] 1908. GROUP IV.—CITIES HAVING A POPULATION OF City num- CITY OR MUNICIPALITY, AND INDEPENDENT BRANCHES AND FUNDS. ber. 26,000 Date of close Payments of fiscal year. public. OR OVER IN to Transfer payments.^ 1900 AND LESS THAN 50,000 IN 1903— Continued. Aggregate payments Cash on hand during year at beginning hand at close and cash on of year. of year. Cash on of hand at close. Ill McKeesport, Pa City government Schools Library Street Apr. June improvement /Apr. Sinking funds 112 113 Apr. Apr. Vune Dubuque, Iowa City government 6,1903.-1,1903.. 6,1903.. 6,1903.. 6,1903.1, 1903- Feb. 28,1903. Feb. 28,1903. Waterworks May Butte, Mont City government. 31,1903. government Schools 31,1903. Mar. 21,1903. Sept. 30,1902. May 1,1903. Salem, Mass government Nov. Nov. Nov. Nov. . Library Sinking funds " Public trust funds. Elmira, N. Y City government Schools Cemeteries Sinking funds '^ Public trust funda. 30,190230,190230,1902. 30,1902. Feb. 3,1903... July 31,1902-.. Jan. 31,1903--. Feb. 3,1903... . /Jan. \Feb. 3,1903... 3,1903... Malden, Mass City government Library . : Sinking funds Public trust funds. Bayonne, N. J City government Library District court Sinking funds Superior, Wis City government. Sinking funds City government Newton, Mass City government East St. Louis, 111 City government Schools 124 Springfield, Chester, City Pa government 126 . - 14, 748 2,650 410 30, 426 18,892 4,025 4,321 5,607 June Dec. 31,1902Dec. 31,1902. Dec. 31,1902. 21, 719 910 980, 052 635, 033 184,884 160, 135 146,649 5,848 15,369 125,432 466, 249 246, 517 83, 632 19, 516 186,204 61,322 33,848 2,794 139,012 26, 819 63,402 27. 877 364 21,293 13. 878 37,586 6,230 17, 397 680 669, 497 416, 707 261, 000 863 66,231 9,266 366 74, 116, 414 667, 451 64,516 43, 711 20, 177 81,371 36,043 513,525 116, 715 38,095 116 43,967 23,114 6,600 3,039 10, 167 60, 213 635, 007 433, 644 201, 363 1,002,468 1,002,264 2,302 502 57, 527 37, 683 1,286,468 1,050,122 10, 417 1,736 224,183 125, 113 1,790 667,630 395,610 128,063 98, 014 312 62,808 6,942 70, 680 2, 545, 309 2,347,701 197, 608 550 1,392,268 1, 276, 395 15, 996 71,846 28, 031 10,318 5,1903. 2,1903. 5,1903. 2,1903. 745, 304 668, 075 143, 515 13, 037 40,336 12, 846 1,666 16, lOS 9,721 17,800 Apr. . 161,201 4,796 694 9,086 76,058 31,1903- 1, 132, 2, 46, 978 24, 350 30,1903. 311 324 11, 879 102,072 49, 036 1, 295, 223,688 3,188 21,655 9,840 rApr. Sinking funds Public trust funds- 88,131 84, 781 41, 713 May I 626, 747 464, 402 139, 490 178,984 161, 014 June Sinking funds. Chelsea, Mass City government 97, 707 9,864 530 63, 327 33, 986 348, 478 6,1903... 1,1903-.. 6,1903... 1,1903... 6,1903... Feb. 28,1903. . 55, 716 52,299 496 1,494 1,427 519, 326, 168, 35, 6,687 10, 108 113, 058 550 8,629 650 290, 944 Aug. 31,1902. Schools 180, 278 169, 703 169, 703 Feb. 28,1903. . 593, 357 362, 119 101, 835 198,118 8,200 484 406 318 065 022 June Schools Parks Public trust funds. 215, 981 101 11, 461 111 City government 223, 588 1,047 56,600 Feb. 28,1903. . 973, 600 726, 241 248, 269 878 188, 680 131, 133 Dec. 31,1902. Dec. 31,1902. Dec. 31,1902. Public trust funds. 288,096 265, 793 22, 302 1,027,466 866, 181 4,475 588 156,222 Apr. . 52,212 170,846 793 30,1903. 30,1903. 30,190330,1903., (Apr. Sinking funds 223, 851 Apr. Apr. Apr. Apr. \June Public trust funds- 995 1,141,888 1, 070, 161 10, 853 47, 251 13, 623 2,600 78, 321 750, 125 468, 967 1, 219, 39,225 65, 782 68, 386 June Sinking funds 1,223 1,358 1,286,151 1,206,164 14, 330 55, 743 10,914 Apr. - 125,314 36, 328 31,1902. 31,1902. 31,1902. 31,1902- York, Pa Schools 80, 902 Dec. Dec. Dec. Dee. Sept. 30,1902. June 30,1902. Sept. 30,1902. Schools 69,755 67, 944 422 1,389 Feb. 28,1903. Feb. 28,1903. May K6 11,993 10, 320 185,051 134, 000 10, 794 10, 794 16, 161 32, 222, 349 685, 405 469, 448 225, 957 153,207 93, 636 5,203 10, 108 104, 429 8255, 650 648, 530 486, 888 Apr. 30,1903. Apr. 30,1903. July 31,1902. . Public trust funds. 120 34, 939 366, 682 government Parks Sinking funds 119 418, 944 124, 892 365,357 192, 982 18, 505 58,215 194, 349 174, 103 111 Schools Library City 2,000 8857, 408 8274,409 70, 044 2,197 1,805 6,014 892 710,900 334, 967 25 Aug. 31,1902. Davenport, Iowa City 41,727 13, 154 1, 046, Apr. 30,1903. . Schools Public trust funds. Quincy, 880, 881 253,586 177, 631 16, 700 52, 201 578,775 Schools City 6502, 118 75,043 49, 147 11,396 14, 500 99,387 6,076 93, 311 92,915 19,025 681 73, 309 33, 118 32, 974 3, 289, 669 2, 829, 639 467, 874 2,156 751,421 615,015 236, 406 736,688 463, 782 140,040 131,766 973 1,041,314 93,311 348 1, 134, 153, 896 121, 047 32,473 376 189 Table 19.— GRAND SUMMARY OF PAYMENTS, RECEIPTS, AND BALANCES, CLASSIFIED BY INDEPENDENT BRANCHES AND FUNDS— Continued. [For a list of the cities in each state arranged alphabetically and the number assigned to each, see page 54.] 1903. GROUP IV.—CITIES HAVING A POPULATION OF 25,000 OR OVER IN 1900 AND LESS THAN 50,000 IN 1903— Continued. Aggregate City CITY OR MUNICIPALITY, AN6 INDEPENDENT BRANCHES AND FUNDS. number. Date of close Payments of fiscal year. public. to Transfer payments. payments Cash on hand Receipts during year at beginning hand at close and from public. cash on year. of year. of of Cash on hand close. Ktchburg, Mass City government 127 Nov. 30,1902. Hospital Dec. 31,1902. Sinking funds Nov. 30,1902. Nov. 30,1902. Public trust funds. , Knoxville, Tenn 128 City government Jan. 23,1903., . June Schools Hospital 30,1903., 30,1902., Dec. 30,1902. Nov. 30,1902. Nov. Sinking lunds Public trust funds. Rockford, 129 City 111 government Dec. 31,1902 Dec. 31,1902... Schools rCec, Library ) City government Schools . Montgomery, Ala City government 131 City ') ' 133 134 government 135 7,318 7,318 462, 594 436, 893 26, 701 1,340,788 1,166,884 212 183, 664 38 30,1902. Nov. 30,1902. Nov. 30,1902. Nov. 30,1902. Apr. 1,1903. 1,1903. 1, 1903. Public trust funds. Dec. 31,1902. Mar. 16,1903. Mar. 16,1903. /Mar. 16, 1903. Auburn, N. Y City government 437, 275, 441 136, 846 27. 198 363 593 208 562 87,144 56, 334 29, 446 1,364 419,021 298,259 120,762 136,826 102, 898 30,764 2,051 541 571 824, 868 626, .549 185, 915 153, 157 121, 146 610, 788 606, 365 29,867 965 790 389 3,783 22 710 908 270, 392 246, 692 1,711,184 1,433,938 131, 022 14, 163 132, 061 275, 131 246, 022 ,239,416 ,187,916 34, 886 1,089 15,525 123, -506 96, 189 32,617 3,662 1,070,583 658, 269 128, 732 2,957 173,808 45,781 61,036 8,419 49,411 108, 832 108, 832 779, 040 779, 040 253, 174 263, 174 487, 248 617 888 671 958 1,273,160 1,001,163 100, 373 171, 624 633,678 393, 315 26, 660 113, 703 678, 561 586, 182 73, 713 86, 936 68, 402 825,335 509, 857 124, 904 1,193 632 9, 175 4,139 111, 697 86, 922 107, 793 609, 668 428, 945 16, 980 Cemeteries and police Public trust funds 209, 183 139, 833 722, 156 644, 806 Sinking funds South Omaha, Nebr government Schools Joplin, Mo City government SchoSls Sinklngfunds Joliet, in City government Township high school 161,023 160, 985 31,1902. Dec. 31,1902. June 1,1903. Dec. 31,1902. June 1,1903. 68,661 51,964 13, 362 3,345 8,204 1,911 13, 585 364, 865 302,042 2,957 141, 191 42, 229 Feb. 28,1903. 38,618 78, 702 21, 666 639, 854 343, 373 110,144 86, 290 98, 618 926 411 92 487, 973 Racine, Wis government 25,217 60, 921 39, 255 Oct. Water board 27, 198 543, 722 465, 020 Dec. 31,1902. Auburn 1,400 1,809 Dec. 31,1902... July 31,1902. Schools Schools.:. Library. 142, 705 38, 618 Feb. 28,1903. 144. 1,598,116 1, 236, 638 8,120 360,549 2,809 19,000 Aug. 31,1902. 143 175,171 163, 870 26 10,275 1,000 25, 382 Sinking funds 3. . City 114,623 111,414 631, 590 631, 590 lApr. 13,1903. Galveston, Tex City government Schools 142 322 961,354 8,094 338,874 21,522 54, 207 35, 207 .81,1902. 138 City 5,179 478,749 452,048 26, 701 661, 511 321, 020 128, 732 Mar. 16,1903. Jacksonville, Fla City government 141 36, 134 30, 965 196, 637 196, 637 137 City charities 1,837 i,837 1.244,155 990, 609 122, 818 12, 252 118, 476 Aug. Waterworks of 433, 778 412, 256 86, 374 26, 059 22, 893 1,1902. 30,1902. Sept. 1,1902. Sept. 1,1902. Sept. Sinking funds Town 364 30,1903. 30,1903. Dec. 31,1902. June 30,1903. June 30,1903. June Library 139 699, 752 472, 601 171,4.59 55, 692 527,020 362, 666 155, 151 3,956 959 4,288 June June . 46, 476 142 Canton, Ohio City government Schools 621,922 387, 406 188,898 713, 265 502, 307 167, 359 Apr. Sinking funds 886 16,019 1,179 17, 121,813 •56, 304 40, 523 24, 986 June . 649,974 403,425 191,943 3,515 836, 442 558, 975 Sinking funds Atlantic City, N.J City government Schools Board of health 076 477 1,278 17, 14, 473 8 1,200 4,117 25, 000 135, 326 Schools Parks (tree fund) . Board of health 715 5,484 25,000 10, 514 Passaic, Schools Library 7 15 4,984 26,000 2,200 364,176 360, 661 174 Newcastle, Pa N.J City government. 30, 798 $1,507,482 1,500,919 4,363 673 .504 government . . 468, 666 361, 134 66, 223 976 15,970 45, 620 295 1,315 20, 53, 933 Nov . $22, 230 798 1, 308, Library Sinking funds Public trust funds. City 9,828 9,828 3,135 $1,692,520 1,524,674 19, 547 145, 164 3,135 523 Taunton, Mass 132 623, 070 379, 120 190, 665 358 27, 983 150 Sept. 30,1902. Sept. 30,1902. Library 62, 001 62, 001 $132, 282 103, 941 53, 135 Mar. 31,1903. Sept. 15,1902. Mar. 31,1903. Waterworks 350,579 283,163 56, 216 10, 700 500 159, 673 31,1902.. 31,1903.. Sioux City, Iowa 130 $162, 808 'i Dec. 31.1902.. tMay Public trust funds. $1,397,430 1,261,060 19, 189 117,181 98, 98, 645 082 360 668, 496, 21, 149, 103 25, 000 25, 000 197,882 78, 585 533, 364, 150, 28, 6,007 1,500 4,897 5,065 420 3,681 60, 747 7 80, 951 1,000 666 3,197 7,346 18, 6, 115 53, 599 892,870 643, 080 128, 732 2,954 168, 693 13, 780 70,449 14, 717 568 33, 044 3,678 30 2,618 259, 120 206,770 62,360 487,248 18, 666 86, 354 74, 749 1,487 90 1,063 438, 036 438, 036 Apr. 20,1903. Apr. 20, 1903. 479,973 8,000 Julv 31,1902. 485, 345 369, 191 116, 154 74,154 32, 642 41, 512 559, 499 401, 833 167, 666 58, 945 49, 626 212, 731 128, 650 18, 630 9,702 7,678 1,250 231, 261 138, 352 14, 971 84, 407 4,584 1,846 79, 823 771,878 557, 973 49, 405 113, 184 61,316 June 30, 1902. June June June 30,1903. 30,1903. 30,1903. 829 7,252 76, Apr. 30,1903. 809, 774 579, 835 June June 139, 096 May 30,1903. 30,1903. 31,1903. 69,350 106,000 48, 861 477 58, 123 32,720 25, 000 19, 008 37, 654 transfers between minor offices. Transactions between departments and funds, exclusive of general receipts during year for all 2 The same as the aggregate of cash on hand at beginning of year and report. fund $19,470, due to an imperfect sinking ' Including investment funds. 1 cities Transfer receipts.i at 77, 350 8,502 9,319 8, .541 940, 628, 58, 158, 774 696 600 143, 896 46, 723 104 44, 920 96, 374 44,058 9,195 500,554 352, 207 148, 347 216, 290 129, 811 6,666 except Pittsburg, for which there is a variation of 190 RECEIPTS, AND BALANCES, CLASSIFIED BY INDEPENDENT BRANCHES AND FUNDS— Continued. SUMMARY OF PAYMENTS, Table 19.— GRAND [For a list o£ cities in each state arranged alphabetically and the number assigned to each, see page 54.] 1908. GROUP IV.—CITIES HAVING A POPULATION OF City num- AND INDEPENDENT BRANCHES AND FUNDS. CITY OR MONICIPALITY, ber. OR OVER IN 26,000 Date of close Payments of fiscal year. public. to Transfer payments.! 1900 AND LESS THAN 50,000 IN 1903— Continued. Aggregate payments Cash oh band Receipts during year at beginning hand at close and cash on from public. of year. of year. Cash on of hand Transfer receipts.' at close.2 146 Chattanooga, Tenn City government Hospital $411, 182 Sept. 30, . . June Sinking funds Woonsoclcet, R.I City government . . Sinking funds Public trust funds. 147 La government June Paving and sewers Wis City government Jan. 3, 1903. Dec. 31,1902. Dec. 31,1902. Oshkosh, Wis. City government Sept. 30, 1902. Sept. 30,1*02. . . Public.trust funds . Newport, Ky Dec. 31,1902. Dec. 31,1902. Dec. 31,1902. Jan. 7,1903. . - Waterworks May Bridge commission. Sinking funds Williamsport, Pa City government Schools 31,1903. Dec. 31,1902. June Pueblo, Colo City government Schools Library 1,1903... Mar. 31, 1"''" .. Mar. 31,]903... . government 326,010 6,306 179, 643 3,1903... Sept. 15,1902... Mar. 31,1903... Mar. 31,1903... Streets and sewers Sinking funds Conn City government Schools Water commission ... Subway commission Park commission . Sinking funds Public trust funds Cedar Rapids, Iowa City government Schools Lexington, Sinking funds Dec. 31,1902., Feb. 16,1903. Dec. 31,1902. Dec. 31,1902. Dec. 31,1902. Mar. 22,1903. Schools June City, Waterworks Waterworks Sinkingfunds Easton, Pa City government Schools Sinking funds Gloucester, Mass City government Waterworks Cemetery Sinking funds Public trust funds 174 31,1903. 31, 1902. 31,1903. 31,1903. 31,1902. 31,1903. 31,1902. Mich City government Bay Fort Worth, Tex City government Library 162 Mar. Aug. Mar. Mar. Aug. Mar. Aug. Ky City government. Schools 159 , Jackson, Mich City government Schools 735 535, 662 Mar. Schools 158 138,827 102, 053 29,632 29, 884 Mar. 31,1903.. 30,1902... Apr. 30,1903.. Apr. 30,1903.. r June 30, 1902.. tMar. 31,1903.. Sinking funds Britain, 2,624 28, 157 30,1903.. Dec. 31,1902. Mar. Mar. Mar. Mar. 21,1903. 21,1903. 21,1903 21,1903 Mar. 31,1903. July 1,1903. Mar. 31,1903. Dec. 18,1902... Nov. 30,1902... Dec. 18,1902... Dec. 18,1902... Dec. 1,20,1902, Feb. 28,1903. Aug. 31,1902. 38, 176 27, 176 11, 000 11,894 44, 702 13, 862 1,343,313 80, 225 15, 334 1,501 29, 247 13,861 266, 689 234,298 22, 391 793,879 619, 410 161, 142 13, 327 205,416 197, 770 7,646 588, 463 421, 640 163, 496 208, 308 184, 421 743, 923 698, 036 175,770 162,463 13, 307 629, 978 524, 573 8,484 8,143 341 547,863 543,873 3,990 96, 301 39, 675 634, 635 618, 806 9,854 133 677 173 46, 889 63, 497 342 136 1,900 8, 1, 115, 712 139, 230 846, 648 812 71,002 5,229 731 473 242 61,653 591,381 98, 409 4,557 58,525 4,066 89, 710 246 2,246 2,000 269, 939 584,581 181, 665 104, 210 171, 241 127, 675 143, 553 426, 782 21,352 3 48,379 73, 819 150,203 104, 207 122, 862 49, 610 47,042 46, 542 600 66, 703 1,183,480 690, 952 362, 116 6,649 195, 589 49, 239 1,087,199 583, 302 344,019 251 148,493 82, 31,700 1,200 14, 40,482 167 141,609 87, 691 8,748 26, 606 15, 243 946 5,875 11,134 726 596 879 062 189 93,447 71, 607 13, 084 426,291 175, 989 228, 795 21,507 198, 661 651, 319 129, 778 515, 199 61,769 70, 406 20,212 8,800 489 36,886 278,619 222, 487 97,621 10, 646 2,911 36, 886 2,260 12, 360 60, 668 17, 256 265,967 161,819 80, 366 3,062 521 1,215 2,250 61,557 61, 567 622, 446 43, 189 43, 189 479, 256 304, 238 175, 018 76, 618 44, 642 23, 741 53, 669 299, 028 299, 028 7,336 431,097 325, 118 83,287 22,692 94, 989 644, 287 60, 752 20, 777 496,469 108,805 39,013 160, 881 127, 417 002 42,491 12,983 8,339 12, 189 6,342 4,000 292 78, 400 78,380 20 629, 247, 241, 28, 12, 347,427 176, 018 13, 460 82, 312 82,312 426 100,822 39, 952 6, IS, 486 18, 486 15,100 729 393,498 318,484 75,014 668,457 470, 764 47, 601 72 50,000 20 6,917 8,097 298 29, 052 491 67,848 38,274 5,160 76, 649,298 435, 717 88,028 26,553 2, 5,405 552,016 4,331 175,018 1,861,742 1,649,197 199, 316 500 13,327 64,341 631 200 287, 911 114, 131 158, 680 1,473 46,887 460, 888 286, 870 610, 747 464, 618 1,301,877 1.300,404 556, 347 19,723 59, 526 15, 357 968 64, 972 33, 114 277, 079 202, 196 5,343 23, 887 443, 736 195, 117 228, 896 446,426 212,860 151,789 77, 409 1,746 2,422 44,609 70, 468 3,826 26, 352 438, 872 92,386 74, 386 18,000 93, 180 June Council Bluffs, Iowa New 000 437, 567 1, 079, . Waterworks 154 11, $6, 311 810, 378 491,375 487, 675 3,700 300, 396 Mar. 31,1903... . . Poor Sinking funds City 497, 440 486, 440 8413,749 400, 983 12,650 116 8429,060 406, 326 18,650 4,084 87,600 7,500 537, 190 385, 112 138, 7,'>1 13, 327 591,706 City government . Schools Library 152 3,1903. 30, 1903. Crosse, . . 150 Nov. 30, 1902. Nov. 30,1902. Nov. 30,1902. Schools Sinking funds " 149 2,184 1,276,028 1,267,033 17,523 1,472 Jan. . . 390, 484 18, 514 Sept. 30,1902. Sacramento, Cal City 148 190?.. 30. 1902. 6, 5.55 2,201 7,484 340 31,670 26,070 16,236 11, 363 586 13,879 19, 483,406 369,052 89,220 25, 134 107,471 87, 780 417 7,857 11,417 800. 630 634; 640 180, 959 165, 192 5,842 108, 679 51,369 884 12,628 12, 255 33,500 1,087 4,769 27, 664 339, 897 133, 704 25,882 1,571 43 24,268 296, 529 132, 133 240, 548 321,424 2,076 65, 075 24,424 385 176, 148 668, 341 2,648 105,076 27, 173 12,885 2,111,091 2,031,213 72,572 754 5,086 1,466 40,908 31,066 9,862 434,406 349,540 84,866 41,229 33, 296 7,933 393,177 316,244 76,933 459, 186 56, 187 163,439 42, 754 2, 879, 2, 41,617 118, 583 1,894 66, 669 537,259 469, 478 930 66,851 163,396 Transactions between departments and funds, exclusive of general transfers between minor offices. The same as the aggregate of cash on hand at beginning of year and receipts during year for all cities except Pittsburg, for which there due to an imperfect sinking fund report. s Including investment funds. 1 2 819,470, is a variation of 192 Table [For a 20.—TOTAL PAYMENTS, the cities in each state arranged alpba- list of 1903. TRANSFER PAYMENTS. PAYMENTS TO PUBLIC. Grand total (176 cities) Group I Group II Group III Group IV (93 cities) Total ( 160 cities) Group IV » (78 cities) '. GBOUP New York, N.Y.. Chicago, 111 Philadelphia, St. Louis, Mo Pa . Boston, Mass Baltimore, Md Cleveland, Ohio . . Buffalo, N.Y San Francisco, Cal Pittsburg, Pa Cincinnati, Ohio... Milwaukee, Wis. Detroit, Mich Orleans, New . La. Cash on hand Date of close of fiscal year. CITT OR MUNICIPALITY. I.— CITIES Dec. at close of year. General.' Total. Corporate.! Temporary. Total. $765,268,363 S535,804,200 $229,464,163 $145,580,843 $2,198,723 $143,382,120 $110,457,038 490,654,896 123,794,251 74,577,159 76,242,057 340,657,626 83,571,339 56,162,383 55,412,852 149,997,270 40,222,912 18,414,776 20,829,205 104,279,581 20,873,241 11,807,237 8,620,731 1,346,794 250,351 259, 720 341,858 102,932,787 20,622,890 11,547,517 8,278,926 68,902,829 16,069,169 12,454,297 13,030,743 755,652,468 66,626,162 529,149,487 48,758,139 226,502,981 17,868,023 144,499,370 7,539,311 2,159,118 302,253 142,340,252 7,237,058 109,319,114 11,892,819 HAVING A POPULATION OF 300,000 OR OVER IN Service. 1903. 193 RECEIPTS, betioally AND BALANCES. and the number assigned to each, see page 54.] 1903. GRAND TOTAL OF CASH BALANCES, PAYMENTS, AND RECEIPTS. Aggregate of Aggregate oJ allpayments during year and cash on payments to public and cash on hand at close ot year. $875,725,401 559,557,725 139,S(i3,420 87,031,456 89,272,800 hand at close.* '; $1,021,306,244 194 Table [For a 20.—TOTAL PAYMENTS, list of the cities in each state arranged 1903. GEOUP III.— CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1903— Continued. TRANSFER PAYMENTS. PAYMENTS TO PUBLIC. Cash on hand Date of (;lose of fiscal year. CITY OR MUNICIPALITY. at close of year. Corporate.' Temporary. $2,525,438 2,342,956 1,643,118 3,249,210 2,398,868 gl, 935, 786 $589, 652 876, 645 1,968,678 2, 847, 567 1,697,150 927,803 1,262,851 1,098,614 1,764,703 1, 365, 398 880,205 1,208,301 802, 569 1, 206, 640 1,489,153 1,493,823 905,051 745, 223 805, 455 1,016,329 962, 318 303, 250 1,072,124 1,424,840 1,328,622 1,011,255 885,831 887,683 1,419,895 1,180,999 893,032 184, 441 Total. Troy, N.Y Lynn, Mass Dec. 31,1903 Dec. 19,1903 Oakland, Cal June 30,1904 New Bedford, Mass . Dec. 6, 1903 Dec. 31,1903 Mass Somerville, Lawrence, Mass Deo. 31,1903 Dec. 10,1903 Apr. 1, 1904 Dec. 31,1903 Mass Des Moines, Iowa Savannah, Ga Hoboken, N. J May Peoria, Dec. 31,1903 Springfield, 111 E vansville, Ind Kansas 1904 Aug. 31,1903 H Manchester, N. Utica,N. Y 4, Dec. 31,1903 Sept. 30, 1903 Kans Mar. 31, 1904 San Antonio, Tex May 31,1904 Duluth, Minn Utah Waterbury, Conn Dee. 31,1903 Dec. 31,1903 Dec. 31,1903 Elizabeth, N. J June Salt Erie, City, Lake - City, Pa Apr. 30, 1904 4, June Harrisburg, Pa Yonkers, N.Y Portland, Me Apr. 4, 1904 Feb. 28,1904 Dec. 31,1903 Houston, Tex Dec. 31,1903 GROUP Schenectady, N.Y. Youngstown, Ohio. Holyoke, Mass Fort Wayne, Ind. IV.-CITIES Dec. 31,1903 Dec. 31,1903 Nov. 30, 1903 Akron, Ohio Dec. 31,1903 Dec. 31,1903 Saginaw, Mich.. June 30,1904 Tacoma, Wash. Dec. 31,1903 Dec. 31,1903 . Covington, Ky. Lancaster, Pa May . Dallas, Tex Lincoln, Nebr Mar. 31,1904 Brockton, Mass . . Pawtucket, H. 1... Birmingham, Ala. Little Eock, Ark. Spokane, Wash Altoona, Pa Augusta, Ga Binghamton, N. YMobile, Ala South Bend, Ind.. WheeUng, W. Va. Springfield, Ohio. Johnstown, Pa Haverhill, . Mass . . Topeka, Kans Terre Haute, Ind. Allentown, Pa McKeesport, Pa.. Dubuque, Iowa... Butte, 31,1904 Apr. 30,1904 Mont Nov. 30, 1903 Sept. 30, 1903 Dec. 31,1903 Dec. 31,1903 Dec. 31,1903 Apr. 4, 1904 Dec. 31,1903 June 30,1904 Mar. 15,1904 4,945 147,623 118,223 224, 707 661, 124 HAVING A POPULATION OF 25,000 TO 543, 627 1,084,526 917,061 681,918 334, 190 723,319 477,462 232,081 15, 652 1,705 122,465 344,442 60,986 16,104 1,486,134 668. 726 704,847 916,883 680, 673 1,304,095 424,315 520, 524 663, 258 651, 031 182,039 244,411 184,323 253, 625 29,642 500 24, 612 27,000 4,500 198,066 706. 267 656. 268 188, 162 496,466 337,214 718,397 8,115 96, 569 66, 533 6,848 249,297 147, 287 870,523 871,908 362,778 1,349,767 585,695 771,779 732,620 315,351 668,620 485,312 98, 744 139,288 47, 427 691,147 100,283 1,317,217 1,130,645 599. 727 386, 718 2,434,993 719,605 780, 161 597, 712 350, 484 518,278 366,828 1,323,990 81,449 28,890 1,111,003 Nov. 30,1903 Maiden, Mass. Bayonne, N. J. Dec. 31,1903 Apr. 30,1904 Feb. 3, 1904 Sept. 30, 1904 Apr. 4, 1904 Dec. 31,1903 62,648 145,849 226,876 •302,615 342,605 71, 026 17, 193 17, 422 172,014 24,908 233,874 405,024 64,826 43, 058 110, 608 302,991 357,555 162,907 134,940 196, 358 117, 155 190,822 48, 171 "i,'672 18 247, 883 58,007 254,827 134,045 299,879 79, 505 164, 514 347, 634 274, 174 $220 346, 140 296, 547 40, 996 238,416 $411,083 424,125 234,391 335,463 288,272 71,226 345, 197 1903. 690,914 1,807,846 1,394,523 913,999 349,842 284,931 177, 610 218,040 234,261 72, 129 105, 727 1904 IN 342, 651 665, 223 466, 234 1, 50,000 887,982 1,216,283 542,854 435,319 919,820 602,846 634,457 Apr. 30,1904 45, 871 110,055 35,331 1,954 81,469 164, 514 1,230,633 1,501,214 720,464 653, 359 1,154,081 678,673 821, 265 627, 352 571,961 Feb. 29,1904 248,955 $602, 511 307, 241 Dec. 31,1903 1904 1904 51,093 194,359 141 18 $1,316,648 678, 598 1,817,371 807,813 651,392 744,906 63,523 96, 214 46,501 367,117 2,000 602,960 300 47,564 2,480 117, 165 110, 196 985,839 277 871, 336 747, 606 110,390 75,827 186, 808 4, 147, 281 1,301,058 19,474 26, 405,024 112,389 2,480 43, 068 110, 608 134,045 893, 673, 668, 362, 465,600 139,497 136,334 61,713 426,068 193 335, 210 634, 235 4, 17, 168, 101 2, 562, 962 45,871 19,474 96, 326 930,094 572, 814 213. 825 744, 626 Apr. Apr. 2,000 603, 912 1,026,275 1,435,198 1,186,207 842, 685 $1, 819, 159 $167, 594 669,456 324, 150 1,194,376 292 1,759,021 1,056,510 fl, 1904 1904 4,525 2,974 1,012,793 788,783 Mar. 4, 4,458 151,806 1,304,032 141, 106 2, 365, $135, 254 15, 156 30,467 4,458 28,974 23, 562 13,093 128,313 1, 86,401 General. 531,505 31, 1903 Salem, Mass Elmira, N. Y York, Pa Newton, Mass. 57,346 401, 185 472. 824 429 690 480 122 952,271 Apr. 30,1904 . 762 598 274,365 31, 1903 31, 1903 31, 1903 Mar. Wis 164 864 Dec. Dec. Dec. Apr. Dec. Davenport, Iowa. Quincy, 111 Superior, 1, 870, 082, 231, 47, SI36, 254 675, 857 15, 155 455, 535 756, 096 462, 499 Dec. 31,1903 Apr. 4, 1904 30, 1904 669 1,701,343 1,053,076 817, 7S7 779, 648 475, 592 1904 Charleston, S. C Wilkesbarre, Pa Norfolk, Va 1,466,311 1, 642, 549 1,547,867 1,345,792 Service. $46,360 296, 547 279,412 76, 149 76, 149 474, 376 474,376 197, 813 34, 726 234,457 1,563 144, 206 585 221 197,813 94,087 34. 726 233, 872 117, 125 1,332 144, 206 91, 572 324, 841 55, 137 236,619 51,838 140,448 155,361 9,267 61, 713 500 24,512 19,000 4,500 185, 886 214,071 10,669 195,815 166,088 1,705 30, 893 601 5,849 5,837 19, 8,000 12, 170 8,116 4,842 42 90. 727 65,491 6,848 245,428 251 22, 133 1,726 66, 321 251 22, 133 1,726 66, 321 4,306 4,306 17,811 196, 191 134, 185 95, 174 59,445 368,716 52,939 897,140 17,811 195, 191 134, 185 6,334 88,840 59,445 368, 716 52,939 I 16,665 183,712 226,354 170,360 880, 475 iln Table 39 are given details of corporate payments combmed with temporary payments made in error and later corrected by refunds ment of payments and receipts grouped as corporate, see pages 28 and 29 of text. 2 For detailed statement of payments and receipts grouped as temporary, see page 30 of text, s Exclusive of transfers, between minor offices and accounts. For 172,313 57,665 268,745 90,808 26, 566 231, 132 276,755 160,419 269,859 78,486 144,250 186,395 282,818 338,120 27,822 32,909 74,024 283,857 500,747 77,942 detailed state- 195 RECEIPTS, alphabetically AND BALANCES—Continued. and the number assigned to each, see page 54.] 1003. GROUP 111.— CITIES GRAND TOTAL OF CASH BALANCES, PAYMENTS, AND RECEIPTS. HAVING A POPULATION OF 50,000 TO 100,000 IN 1903— Continued. 196 Table [For a 20.—TOTAL PAYMENTS, list of the cities in eaoli state arranged 1903. GROUP IV.— CITIES HAVING A POPULATION OF 25,000 TO 50,000 IN 1903— Continued. TRANSFER PAYMENTS. PAYMENTS TO PUBLIC. City num- CITY OR MUNICIPALITY. ber. Cash on hand Date of close of fiscal year. at close of year. Corporate. 123 124 125 126 127 East St. Louis, Springfield, Chester, Chelsea, Feb. Feb. Apr. Dec. 111. 111 Pa Mass Fitchburg, Mass... Tenn 1904 1904 1904 1903 1903 S772, 446 1,173,403 593, 286 1904 31 1903 Apr. 1 1904 Sept. 30; 1903 Nov. 30, 1903 Nov. 128 129 130 131 132 Knoxville, 133 134 135 136 137 Newcastle, Pa Passaic, N. J Atlantic City, N. J. Canton, Ohio Jacksonville, Fla. 1904 June 30, 1904 Sept. 1 1903 Dec. 31 1903 Dec. 31 1903 138 139 140 141 142 Gal veston Tex Feb. 29 1904 Dec. 31 1903 143 144 145 146 147 148 149 160 151 152 Jan. Dec. . . Rockford, 111 Sioux City, Iowa Montgomery, Ala Taunton, M^ass . Apr. . , Y Auburn, N. Wichita, Kans Racine, Wis '. Mar. 31 1904 Apr. 19; 1904 July 31 1903 South Omaha, Nebr. Joplin, Mo June 30, Apr. 30, Sept. 30, Nov. 30, JoIiet,Ill Chattanooga, Tenn. Woonsocket, R. I Sacramento, Cal . La Crosse, . Jan. Wis Oshkosh, Wis Newport, Ky Williamsport, Pueblo, Colo Pa Mar. 31 1904 Dec. Council Bluffs, Iowa. 158 159 160 161 162 Lexington, Ky... Bay C'ty, M.ch... 163 164 165 166 167 West Hoboken, N. J North Adams, Mass Quincy, Mass New , Mass . . Orange, N, J 31 1903 1 1904 Dec. 31 1903 Newburg, N. 172 173 Aurora, 111 Nashua, N. H.. Jackson, Mich. Meriden, Conn. $642, 688 $129, 758 625,923 547, 480 350, 701 633, 743 678, 661 242,585 344, 442 392,950 679, 458 1,099,777 383,958 1,145,324 323,945 404,388 811, 437 377, 167 695, 619 69,006 175, 070 288,340 6,791 449,705 480, 140 389,362 90, 778 669,539 767 701,867 575,391 491. 195 958,861 497, 768 565, 035 178,344 268, 896 204, 099 10, 356 608, 223 572, 057 581,998 694,947 621,705 443, 483 429,449 442, 320 611,290 303, 398 978, 185 1,557,825 1, 227, 36, 166 152, 549 252,627 110,415 140,085 241,039 241,039 386,093 1,787,890 628. 759 348, 899 513. 760 738, 414 658,058 564, 426 456, 489 432,010 132,416 354, 790 333, 222 397, 162 101, 699 220, 765 195, 536 37, 194 1, 274, 130 80, 356 553,977 483,012 1,573,117 1,019,607 85,850 553,510 391,894 569,965 661,989 1,021,203 1,020,146 351,871 518, 675 619, 078 661,460 988,657 40, 023 51, 290 142,911 369, 753 31, 489 435,008 638,650 643, 691 365, 029 379, 432 .580,972 325,649 829, 105 Dec. 21 1904 Apr. 1904 1903 1903 1904 1903 454,196 689, 525 1,137,129 731,900 430, 488 1904 31 1903 30' 1903 Mar. 31 1904 879, 174 824, 295 346,883 1,281,111 Mar. '. Y Y 171 174 175 Dec. Jan. Dec. Dec. Feb. Dec. Colorado Springs, Colo. Hamilton, Onlo Kingston, N. 1903 Mar. 22: 1904 Mar. 21 1904 Mar. 31 1904 Fort Worth, Tex. Easton, Pa Lima, Ohio 3i; Mar. 31 1904 Mar. 31 1904 Mar. 31 1904 Britain, Conn. Kalamazoo, Mich E'^erett, Mass Cedar Rapids, Iowa. 170 2, 1904 1904 1903 1903 1904 Dec. 31 1903 Sept. 31 1903 Dec. 31 1903 , 153 154 155 156 157 Gloucester, 23, Temporary. 192,674 600 25,000 12, 500 154, 186 76,270 93, 115 368, 213 301,233 361,090 320,058 in error 4,000 130,088 391,998 57, 243 303, 662 178, 213 99,634 854, 193 'i6,"4ii' 182, 163 107,269 12,304 215,869 69,520 600 25,000 12,600 123,984 432 25, 202 42, 777 42, 777 170,592 19,556 31,628 170,593 19, 656 15,304 14,000 93,687 136, 439 115,379 3,000 24,850 43 'i,'693' 366 57, 433 241,.541 239 'is,' 75,613 8,221 646' 11,615 79, 723 21,112 53,866 268, 100 209,626 29,793 127,827 160, 243 65, 732 99,217 177,630 72,980 69, 507 53,006 113,809 105, 263 75,009 61,003 17,046 17,241 37,509 397,773 72,546 230, 730 189 196,632 I i,"23i' 366 1,111 63,715 and 46,779 64,837 127, 401 3,499 230,730 196,821 139,641 69,810 262,639 79, 264 70,688 280, 498 23,301 23, 294 120,788 32,793 55,074 94,396 432 165 2,910 54,715 102,390 36,945 96,959 52,900 99, 634 444, 008 510,602 366. 196 In Table 39 are given details of corporate payments combmed with temporary payments made of payments and receipts grouped as coiporate, see pages 28 and 29 of text. 'For detailed statement of payments and receipts grouped as temporary, see page 30 of text. "Exclusive of transfers between minor offices and accounts. 1 ment 4,000 130, 088 391,998 57, 243 52,900 241,541 239 3,499 75,613 26,861 435,396 30; 1903 6,134 13, 773 202, 113 337, 749 Nov. 6,134 294, 271 252,083 397,628 654, 485 675,643 412,681 413,019 438,023 563,772 440,354 390, 746 6,000 9,000 6,000 9,000 '6,553' 879, 404 $61,636 330,644 181, 326 8,999 166 115,422 3,000 31,403 603, 717 Dec. 31 1903 Dee. 31 1903 Feb. 29 1903 $236 69, 979 169,218 62, 619 21,234 452,006 Dec. 605,837 1173, 581 $236 51,636 339,543 181,481 1,069 13, 600 291,999 482,644 56, 257 17,807 General." Service. 14,000 94,756 149,939 Nov. 31, Total. later corrected by refunds 165 1,679 56,322 63,715 207,876 27,728 27,541 45,857 77,206 14,351 16,321 For detailed state- 197 RECEIPTS, AND BALANCES—Continued alphabetically and the number assigned to each, see page 54.] 1903. GROUP IV.— CITIES HAVING A POPULATION OF QBANI) TOTAL OF CASH BALANCES, PAYMENTS, AND RECEIPTS. Aggregate of payments to public and cash on hand Aggregate oJ cash on hand at beginning ol year and Aggregate ot all payments during year and cash on Cash on hand at beginning ot year. hand at close. receipts Irom public. S946,027 1,228,118 695,676 1,015,130 1,654,784 8946,027 1,228,354 747,311 1,354,673 1,836,265 $946, 027 1,228,118 695, 676 1,015,130 1,654,784 $116,414 64,516 92,915 33,118 131,924 416,251 602, 752 1,220,565 416,751 1,200,398 611,752 1,220,565 422,885 1,494,669 1, 416,251 602,611 220, 565 416,751 1,200,398 135, 326 36, 134 175, 171 526,919 734,376 1,531,419 880,080 669,787 530,919 864,464 1,923,417 937,323 722,687 526,919 734, 376 1,531,419 881,080 669, 787 68,661 136, 825 270,392 354, 865 108, 832 1,462,416 689,267 707, 251 837, 574 513,003 1,562,050 881,841 707,851 862, 574 513 ,003 1,462,416 668, 517 708, 145 87,229 5,361 209,183 74,154 252,654 904,018 407,205 1,841,756 1,006,514 252,654 904,018 419,705 1,995,942 1,006,946 252, 654 904,018 399, 705 1,841,756 1,006,514 256, 689 773,952 486,282 681,804 643,255 1, 638, 849 816, 729 773, 952 208, 308 486,282 852, 396 662,811 1,670,477 486,282 682,004 643, 255 1, 637, 392 139, 2.30 269, 939 56, 703 491,111 747, 595 734,969 1,080,710 1,073,152 491,111 761, 595 829,725 1, 230, 649 1,073,152 491,111 747, 595 734, 719 1,080,710 1,073,152 548, 817 643,913 718,600 397,886 1,408,512 664,239 646, 913 750,003 397, 886 1,522,306 548,817 643,913 718,600 397, 886 1,367,801 471,242 706,766 1, 174, 638 1, 129, 673 503,034 712,783 707,005 1,178,137 1,205,286 529,895 1, 174, at close ol year. 422, 251 707,251 837, 574 513,003 45, 976 17,076 18,530 106,000 10,378 70,458 64,972 76,002 198, 551 51,079 63,027 61,557 / 482, 480 706, 766 638 1,129,673 503,034 927, 893 533, .378 623 817,716 631,610 536,288 483,880 640,978 454, 705 407,067 484,246 698,411 518,420 407, 067 483,880 640, 978 459,231 407,067 927,893 620, 895 631,445 1, 158, 624,969 631,445 533, 378 75,618 23,000 TO 50,000 IN 1903— Continued. 198 Tablk 20.—total payments, RECEIPTS, [For a list each state arranged alphabet- of the cities in 1902. TEANSFEE PAYMENTS. PAYMENTS TO PUBLIC. Grand total. Group I... Group II.. Group III. Group IV GROUP New York, N. Y... Chicago, 111 Philadelphia, Pa I.— CITIES Mo Dec. Dec. Dec. Apr. Boston, Mass .Ian. . St. Louis, Baltimore, Md Cleveland, Ohio... Buffalo, N. Y San Francisco, Cal Pittsburg, Pa...... Cincinnati, Ohio Milwaukee, Wis... . Detroit, New Mich Orleans, - hand at close of year. Temporary.' Total. S683, 352, 181 $474,527,893 $208, 824, 288 $139, 579, 037 $1, 211, 986 $138, 367, 051 $109, 112, 385 447,272,641 106, 911, 900 70,593,357 58, 574, 883 301,290,088 76, 517, 618 53, 082, 761 43, 637, 426 145,982,453 30, 394, 282 17, 510, 596 14, 936, 967 107, 212, 075 548,037 179, 116 265,747 219, 086 106, 664, 038 19, 304, 901 70, 967, 010 14, 968, 166 11, 516, 155 11, 661, 054 $206, 621, 146 Dec. 31,1902 Dec. 31,1902 18, 824, 051 30, 1903 30, 1903 Jan. 31,1903 Dec. 31,1902 Jan. 26,1903 Dec. 1903 31,1902 30, General.' Corporate.! HAVING A POPULATION OP June June Service. Total. 31,1902 31,1902 31,1902 13,1903 31,1903 June La Cash on Date of close of fiscal year. CITY OR MUNICIPALITY. 43, 670, 911 37, 930, 710 20,030,874 42,453,816 12,853,761 9, 514, 738 9,033,244 9, 089, 261 17,974,457 7, 228, 606 7,288,519 5, 768, 448 $129, 095, 546 31, 035, 322 32,141,823 17, 794, 272 28, 334, 116 300,000 346 081 129 2,581,639 1, 117, 398 18, 668, 997 821, 193 10, 163, 116 2, 260, 7, 2,256,063 9, 698, 832 719, 266 8,920,643 3, 342, 2, 128, 264 490 115, 680 1, 068, 049 1, 878,578 939 64, 748 677, 068 3, 644, 1, 6, 297, 7,256,851 5,141,261 1903. $60, 082, 618 10, 919, 6,172,839 4, 700, 399 OH OVER IN $76,525,699 12,636,589 5, 788, 887 2,236,602 14,119,700 7,904,705 9, 511, 680 7,386,609 6,461,605 7,971,863 4, 968, 19,484,017 7, 522, 598 5, 360, 347 396 696, 361 708, 664 2, 899, 012 331,235 36, 760 17, 2.34 $50, 082, 1, 923, 9, 698, 683, 8, 903, 591 828 832 516 409 18, 668, 997 87,848 "5,' 626' 4,365 558 66, 878,578 091 64,748 1,672,048 3, 557, 6, 293, 031 629, 803 708, 654 2, 899, 012 $6,328,484 199 AND BALA'NCES— Continued. ically and the number assigned to each, see page 64.] 200 Table [For a 20.-T0TAL PAYMENTS, RECEIPTS, list ol the cities in each state arranged alphabetftally 1903. GROUP III.— CITIES HAVING A POPULATION OF 50,000 TO li)0,000 IN 1903— Continued. TKANSFER PAYMENTS. PAY.WENTS TO PUBLIC. City num- Cash on Date of close of fiscal year. CITY OR MUNICIPALITY. ber. hand at close of year. Corporate.! Total. Troy, N. Y Lynn, Mass Oakland, Cal Deo. 31,1902 Dec. 20,1902 . June New 30, 1903 Bedford, Mass.. Somerville, Mass Nov. 30,1902 Lawrence, Mass Springfield, Mass Des Moines, Iowa Savannah, Ga Dec. 31,1902 Dec. 10, 1902 Apr. 7, 1903 Dec. 31, 1902 Dec. 31,1902 . . Hoboken,N. J May Peoria, 111 Evansville, Dec. 31,1902 Ind Aug. Manchester, N. H... Utica, N. Kansas Sept. 30, 1902 Mar. 31,1903 Kans... San Antonio, Tex May . . Minn Duluth, Lake Utah Waterbury, Conn Salt City, Elizabeth, N. J Erie, Pa Charleston, S. C Wilkesbarre, Pa Norfolk, Va Houston, Tex $768,036 792, 166 82,255 1,838,863 855, 199 $25,396 204,091 3,236 218, 162 738 272 1,347,122 916, 891 1,146,887 1,006,100 1,686,506 1,097,514 849, 430 917, 266 773, 638 253, 076 226, 123 860 928, 914 234, 936 763, 058 724,924 767,504 913,665 115, 908 38,134 2,588 664. 622 910, 506 215, 527 188, 468 200, 000 662, 840 234, 366 1,393,156 1, 253, 872 822, 063 696, 805 66, 761 61,348 126, 314 87,054 295, 318 262, 881 33, 301 78, 348 33, 78, 100, 469 54, 435 11,042 28,769 207, 376 55, 502 54,438 55, 502 9,250 52, 725 64, 349 685, 061 1,403,745 248, 607 110, 948 571, 306 99, 632 1, 778, 2, 650, 1, 163, 1,432,126 1,824,171 1,331,435 887, 205 1,449,917 1,.340, 926 1,117,381 959, 686 Apr. 6, 1903 Dec. 31,1902 Apr. 6, 1903 860, 140 729, 451 30, 1903 Apr. 6, 1903 Feb. 28,1903 Dec. 31,1902 Dec. 31,1902 , 81,477,551 1, 483, 851 1,196,123 1, 474, 449 1,344,618 2, 31,1903 Dec. 31,1902 Dec. 31,1902 Dec. 31,1902 June 30, 1903 June Harrisburg, Pa Yonkers, N. Y Portland, Me 639,127 1,639,234 725, 710 2,046,185 2, 505, 641 1,266,176 GEOOP IV.—CITIES HAVING A POPULATION OP Y Schenectady, N. Dec. 31,1902 Youngstown, Ohio Holyoke, Mass Fort Wayne, Ind... Akron, Ohio Mar. 16,1903 Nov. 30,1902 Saginaw, Mich June Tacoma, Wash Dec, 31,1902 Mar. 16,1903 Covington, Ky Lancaster, Pa June 1,1903 Apr. 30,1903 . Dallas, Tex Lincoln, Nebr Brockton, Mass Pawtucket, R. I... 100 101 102 103 104 105 Spokane, Wash Altoona, Pa Augusta, Ga Dec. 31,1902 Apr. 6, 1903 Dec. 31,1902 Binghamton, N. Y. Mobile, Ala June 30,1903 South Bend, Ind Wheeling, W. Va. Dee. 31, 1902 Dec. 31,1902 Springfield, Ohio. Mar. Mar, 15,1903 . Johnstown, Pa 108 109 110 111 112 Topeka, Kans Terre Haute, Ind. Allentown, Pa McKeesport. Pa . 113 114 116 116 117 Butte, U8 . . Haverhill, Mass.. Dubuque, Iowa . Mont Davenport, Iowa Quincy, 111 Salem, Mass Elmira, N. Y Maiden, Mass Bayonne, N.J Superior, Wis York.Pa Newton, Mass ' 26,000 ,668 OR OVER IN 1900 713 2,588 37, 713 34, 37, 166, 446 200, 000 34, 769 22,022 759 61,348 48,456 76,868 9,250 52, 725 92, 21,797 32, 304 16, 489 89, 539, 83, 92, 746 AND LESS THAN 60,000 IN 301 348 151 002 143 746 1903. $19, 000 $19, 000 8331,273 664 231 887 106, 446 46, 483 46,938 46,483 46, 988 744, 831 1,103,621 790, 311 414, 208 702, 925 632, 414 1,037,727 625, 476 409, 089 662, 957 112,417 65, 794 164,835 5,119 184, 104 184, 104 336 884 244 049 080 434, 695 785,093 587, 426 267,982 44, 307 187, 593 89, 369 11,861 11,851 763 668 606 973 435 934,460 382, 146 602, 055 644, 971 485, 137 96, 303 14, 622 500 43, 590 600 43,446 162 345 716 912, 030 477, 901, 732, 928, 300, 977 669 1,196,031 344, 387 1, 686, 1, 319, 1, 029, 396, 634, 800, 534, Apr. 30,1903 Feb. 28,1903 Apr. 30,1903 1; 045, 1903 1,016. 1,600 100 382,394 783 835,830 705, 219 714,382 583, 539, 533, 502, 578, 3, 661,361 1,361,134 1,101,796 248, 787 226, 123 1,500 100 383, 177 $621, 963 736, 3T2 Mar. 31,1903 Dec. 31,1902 Apr. 6, 1903 Apr. 6, 1903 Feb. 28,1903 Feb. 1,331,868 3,236 218, 162 554, 394 747, 460 906, 269 656, 867, 849, 398, 981, Nov. 30,1902 759, 671 718, 409 510, 358 198, 556 $5,535 $953, 236 856, 668 1, 1903 Apr. 6, 1903 Dec. 31, 1902 1, 1, 863,766 249, 608 66, 461 229. 621 120, 718, 42, 190, 186 68, 667 1,519 153, 665 887 12, 021 6,764 828 68, 58, 667 96, 214 1,519 153, 655 12, 610 021 537 6,227 14. 330 18, 006 169, 587 54, 498 89, 369 4,500 4,500 298 137, 886 137, 885 079 828 016 823 483 129, 083 255,517 288, 700 100, 129 177 741 527, 601, 661, 340, 662, 118 531, 277 3.55 516,411 484. 018 464,102 477, 793 51,841 22, 944 49, 361 38, 016 100, 982 369 118 775 892 686,406 366, 682 1,141,888 626, 747 795, 639, 354, 638, 482, 49, .57, 3.54 319, 258 2S4 653 464 000 852 260, 608 46, 752 12, 118 503, 888 143, 895 7,854 8, 14 14 29, 702 93, 328 80, 881 29, 702 10,794 55,716 10, 794 93, 328 80, 881 56, 716 88, 131 88, 131 161 466 718, 012 568, 139 66, 782 1, 027, 781,240 246,226 619, 405 348, 478 2, 646, 309 473, 136 328, 053 440, 349 46,'269 188, 680 169, 703 20, 425 1,104,960 7,554 8,851 100, 129 42, 204 227, 643 42, 204 227,643 Sept. 30,1902 Apr. 6,1903 Dec. 31,1902 1, 300 861 Dec. 31,1902 Apr. 30,1903 1, 286, $10, 231 132, 451 156, 002 In Table 39 are given details of corporate payments combined with temporary payments made in error and payments and receipts grouped as corporate, see pages 28 and 29 of text. 2 For detailed statement of payments and rebeipts grouped as temporary, see page 30 of text. ^ Exclusive of transfers between minor offices and accounts. 1 of Birmingham, Ala Little Rock, Ark .. Mar. 31,1903 Nov. 30,1902 Sept. 30, 1902 Dec. 31,1902 Dec. 31,1902 106 107 119 120 121 122 30, 1903 Dec. 31,1902 Dec. 31,1902 . General.' 276, 017 1,278,378 3, 313, 312 2, 199, 817 82, 246, 586 31, 1902 Dec. 31,1902 Y City, 4, 1903 Tempo rary.2 Service. Total. 1,928 41,713 6, later corrected 63, 854 188, 680 169, 703 278 by refunds, 41,713 664,219 For detailed statement 201 AND BALANCES— Continued. and the number assigned to each, see page 54.] 1903. GROUP III.— CITIES GRAND TOTAL OF CASH BALANCES, PAYMENTS, AND RECEIPTS. HAVING A POPULATION OF 50,000 TO 100,000 IN 1903— Continued. 202 20.—TOTAL PAYMENTS, BECEIPTS, Table [For a list of the cities in each state arranged alphabetioilly 1903. GROUP IV.— CITIES HAVING A POPULATION OF 25,000 OR OVER IN 1900 AND LESS THAN City CITY OK MUNICIPALITY. ber. Cash on Date of close of fiscal year. hand at close of year. Total. 123 124 125 126 127 Bast 128 Knoxville, Tenn RockJord, III 129 180 131 132 133 134 135 136 137 138 139 141 142 143 144 145 146 147 148 of Feb. 28,1903 Feb. 28,1903 Apr. 5, 1903 Dec. 31,1902 St. Louis, 111 Springfield, 111 Chester, Pa Chelsea, Mass Fitchburg, Mass Sioux City, Iowa Montgomery, Ala Taunton, Mass Nov. 30,1902 Mar. 31,1903 Sept. 30, 1902 Nov. 30,1902 Newcastle, Pa Passaic, N. J Atlantic City, N. J Canton, Ohio .Jacksonville, Fla Apr. . South Omaha, Nebr Mo 1,1902 28,1903 31,1902 20,1903 31,1902 30, 1903 Apr, 30,1903 Chattanooga, Tenn. Woonsocket, R. I Sacramento, Cal Sept. 30, 1902 Nov. 30,1902 Jan. 3, 1903 Dec. 31,1902 Wis 149 150 151 152 153 Oshkosh, Wis Newport, Ky Williamsport, Pa Pueblo, Colo Council BlulTs, Iowa Sept. 30, 1902 Dec. 31,1902 Mar. 31,1903 Mar. 31,1903 Mar. 3, 1903 164 New Britain, Conn Mar. 31,1903 157 158 159 Cedar Rapids, Iowa 160 161 162 174 Fort Worth, Easton, Pa Bay City, . Ky Dec. 31,1902 Dec. 31,1902 Mich Mar. 22,1903 Gloucester, Tex Mass Jackson, Mich . 1, Sept. June Lexington, 68, 500 190, 723 527,020 Joliet, 111 Crosse, 282,079 347 037 274 627 350,579 623, 070 699, 762 433, 778 308, 322 437, 604 Feb. Dec. Apr. July , La 81, 187, 222, 704, 1903 Dec. 31,1902 Galveston Tex Auburn, N. Y Racine, Wis Joplin, 586,859 379, 943 780, 063 692, 912 1,002,468 1,397,430 Mar. Mar. Dec. Feb. 21,1903 31,1903 18,1902 28,1903 1, 244, 1.65 661, 511 631, 590 432, 624, 400, 620, 350, 368, 928, 522, 623, 485 811 465 505 409 592 687 405 518 Service. General.^ S75, 043 $75, 043 162, 808 93, 311 162,808 62, 001 62, OCl 9,828 364 687, 795 9,828 364 8,837 114, 623 87, 019 27,^198 27, 198 168, 209 315, 690 139,006 8,181 161,023 196, 637 54, 207 38, 618 161,023 196, 637 54,207 35, 298 60, 921 149, 004 98,546 25, 000 75,715 33, 504 722 864 973 345 731 508,424 490,850 401, 001 288, 727 208, 247 809, 774 411, 182 1, 276, 028 537,190 497, 440 602,319 301,544 559,935 536, 996 376, 612 207,465 109, 638 716,093 195 120, 928 491, 375 314, 003 591,706 300, 396 1, 079, 736 443, 736 291,934 285, 578 753,934 341, 029 177, 372 299, 772 446,426 460, 888 277, 079 649, 298 427,414 437, 295 256, 921 433, 106 610, 747 287, 911 1, 861, 742 562, 476 249, 539 1, 402, 697 393,498 338,414 543, 639, 487, 486, 212, Total. $45, 853 8589, 154 30, 1903 Mar. 16,1903 Temporary.2 667, 451 567, 630 June i, Corpora te.i $635, 007 Jan. 23,1903 Dec. 31,1902 . . IN 1903— Continued. TKANSFEE PAYMENTS. PAYMENTS TO PUBLIC. num- 50,000 86, 972 99,387 86, 076 8,837 15, 836 38, 98, 787 618 60, 921 88, 185 26, 000 4,484 25,000 7,500 92, 386 25, 000 106, 000 7,500 115, 712 115,712 14,246 27, 309 9,988 64,972 139,230 269,939 66,703 76, 002 060 198, 561 14,246 23, 408 19, 733 292 19, 012 23, 593 68, 978 6, 61, 657 78,400 78,400 75, 618 43, 142 18, 486 662, 732 107,471 33, 500 459, 186 40, 908 116, 192 1 In Table 39 are given details of corporate payments combined with temporary payments made in error and payments and receipts grouped as coiT)orate, see pages 28 and 29 of text. 2 For detailed statement of payments and receipts grouped as temporary, see page 30 of text. 8 Exclusive of transfers between minor offices and accounts. 86, 936 38, 175 47, 042 ,<!8, 372 449,045 65,084 668, 517 209, 183 38, 175 818 48, 271 68, 661 136, 825 270,392 354, 866 108, 832 10,378 70,458 256,689 208, 308 325, 801 102, 707 20,158 46,976 17, 076 136,326 36,134 175,171 74,164 18,530 196, 618 14, 8116,414 64,616 92,915 33,118 132,282 94,989 312 486 568, 467 39, 170 later corrected by refunds. 82, 18, 6,725 For detailed statement 203 AND BALANCES— Continued. and the number assigned to each, see page 54.] 1008. GROUP IV.—CITIES HAVING A POPULATION OF GKASD TOTAL OF CASH BALANCES, PAYMENTS, AND RECEIPTS. AggregateoJ Aggregate of all payments 'to payments durpublic and cash ing year and cash on hand on hand at close of year. 5751,421 731,967 660, B45 1,035,586 1,529,712 at close.* 8751, 421 731, 967 735,588 1,134,973 1, 692, 520 915, 774 421, 560 1,346,486 793, 879 705, 748 1, $751, 421 731,967 660, 545 1, 035, 586 1,529,712 1,507,482 915, 774 420, 060 1,346,486 793, 879 705, 748 143, 896 556, 347 556,347 730, 836 570, 335 1,136,438 519, 738 8,484 96, 301 143, 553 49, 239 93, 447 974 808 078 1, 514, 846,648 584,581 1,183,480 529, 726 644,977 522,445 352, 697 644,287 651,319 522,445 431, 097 644,287 644, 977 530 897 385 406 718,218 321,411 2,351,639 434, 406 718,218 321,411 2,310,928 434,406 666. 175 673, 018 848. 977 774 060 872 879 923 940, 429, 438, 793, 743, 394, 639, 835, 469, 347 730,936 570,335 1, 136, 438 519, 738 ,556, 8603, 802 792 527 609 230 65, 87, 186, 22, 533, 678 124, 904 259, 120 273, 160 800, 339, 2, 879, 434, Corporate. 5 8147, 619 1,212,239 734, 572 697, 156 559, 499 231,261 1, 583 779, 040 TRANSFER RECEIPTS. Temporary. General.^ Service. Total. receipts from public. 825,335 722, 156 559, 499 231, 261 1,212,239 726, 790 697. 156 559,499 231, 261 1, 070, IN 1903— Continued. ber. Total. 153, 157 275, 131 123, 506 1,711,1M 60,000 City 663,945 547 1,016,376 740,422 1,514,547 1,016,376 740, 422 THAN num- 87,144 533,363 824, 868 LESS of year. 506, 165 506, 165 663, 845 AND Cash on hand at beginning 912 1,483,493 458,556 649, 974 835,442 478, 749 1, 598, 116 1900 RECEIPTS FROM PUBLIC. 30, 798 17, 886 121,813 7,318 142, 705 640,146 835,078 469, 912 1,483,493 396, 555 Aggregate of cash on hand at beginning of year and OR OVER IN 25,000 522,445 352, 697 644,287 364. 176 621,922 713, 265 462, 594 1,340,788 253,174 58, 129, 43, 53, 160, 876, 043 68, 500 63, 582 10, 166 81,592 763 295, 676 430, 781 191, 141 75, 716 637,560 422, 240 819, 901 40, 364 520, 887 332, 002 352, 579 99, 387 162, 808 364 8,837 114, 623 643, 263 460, 943 35, 298 148, 726 60, 921 90, 763 351,064 303, 936 211,806 972 196,618 4,484 25,000 771,878 413, 749 1,301,877 588, 463 629. 978 664, 423 306, 295 591, 414 207, 455 107, 454 710, 468 25, 588,268 408, 440 1P5 121,538 647, 863 634, 535 426, 782 370, 491 1,023,840 756, 966 477,715 561 668 036 654 216,290 1,087,199 426, 291 778 189 669 881 615, 479, 299, 483, 199 256 028 406 537, 259 296, 529 180, 959 25,882 41,229 187, 687 222, 406 627, 719 27, 198 160, 923 196, 637 945 240, 548 845, 853 331 672 019 209 576 904 9,533 14, 971 6,311 949 583 419,021 510, 788 1,239,416 892, 870 487,248 678, 609, 438, 500, 44, 609 205, 416 175, 770 8557, 584, 385, 626, 879, 2, in, 091 393, 177 87, 158, 215, 135, 86, 93,311 1,076 162, 808 63, 682 10,166 364 8,837 98, 787 15, 836 27, 198 160, 923 196,637 54, 207 54,207 38, 618 000 9,000 92,386 60, 921 80. 403 10, 360 25,000 25, 000 9,000 68,978 23,408 8, 175 334,643 177, 372 299, 892 411, 964 761, 398 323, 802 14,818 325, 801 102, 489 187 663 769 214 19,012 23,593 18,259 116, 192 "78,'466 488, 988 267, 157 1,662,046 338,093 48, 271 38,372 449,045 56,084 18, 486 527, 746 496, 455, 280, 367, 876, 043 115, 812 14, 246 115, 812 14, 246 47, 042 19,733 6,342 292 309 9,988 27, 6,060 ,400 43, 142 18, 486 82,312 522, 021 5,725 123 124 125 126 127 128 129 130 131 132 133 134 135 136 137 138 139 141 142 143 144 145 146 147 148 149 150 151 152 153 164 157 158 159 160 161 162 174 I * The same as the aggregate oi cash on hand at beginning of j'ear and all receipts during year for combined with temporary receipts taken in Li Table°4Tar™|i>in dltaui"Ji payments and receipts grouped as corporate, see pages 28 and 29 of text. *^''t ra'i^o'^^^^^^^^ all cities error and except Pittsburg, for which there later corrected , by refunds. is a variation of For detailed statement of 204 Table 21.— PAYMENTS FOR GENERAL AND MUNICIPAL SERVICE EXPENSES, ^ [For a list of the cities in I.— EXPENSES FOR GENERAL ADMINISTRATION. ALL GENERAL AND MUNICIPAL SERVICE EXPENSES. Expenses other than service Service transfers. transfers. each state arranged alphabetically All departments, offices, and objects. CITY OR MUNICIPALITY. Grand total.2 All other. Salaries Miscellaneous." and Total.2 wages. To municipal industries. All other. Salaries and Total. wages. Rents. Grand total (175 cities) Groupl UroupII Group III Group IV (93 cities) . Total (160 cities)* Group IV (78 cities) < . 8331,461,052 $329, 742, 767 $192, 223, 620 203, 349, 402 202, 387, 946 54,981,542 37, 315, 252 35,-814, 856 54,761,333 37, 083, 786 35, 609, 692 121, 106, 088 31, 147, 958 20, 674, 056 326, 907, 217 325, 223, 679 30, 990, 614 31,261,021 GROUP New York, N. Y... Chicago, 111 Philadelphia, Pa . St. Louis, Mo Boston, Mass Baltimore, Md Cleveland, Ohio... Buffalo, N. Y San Francisco, Cal Pittsburg, Pa Cincinnati, Ohio .. Milwaukee, Wis... Detroit, New Mich Orleans, La .. 887,020,177 20,737,358 19, 943, 712 10,076,914 19,984,726 I.— CITIES 81, 923, 327 8135, 695, 810 506, 596 208, 569 79, 776, 262 23, 404, 806 19,295,518 93,856 114, 306 16,315.874 16, 099; 868 189,914,123 16,986,021 1,901,773 92, 752 133, 407, 783 1, HAVING A POPULATION OF 13,911,841 300,000 81, 216, 963 667, 127, 187, 234, 472 923 126 432 1,195,517 212, 996 OR OVER IN 8501, 342 825, 997, 324 488, 021 57, 1903. 411 8505,932 474, 434 2, 522, 659 384, 584 065 4, 303, 138 2,«76,992 3, 027, 129 1,699,052 1,669,781 26, 503, 434 2, 533, 239 15, 181, 364 1, 485, 219 15, 990, 92,286 44,340 70, 732 815, 365, 926 9, 54, 686 22, 871 43, 791 497, 738 36, 597 205 CLASSIFIED BY DEPARTMENTS, OFFICES, AND OBJECTS, and the number assigned to each, see page 54.] 1903. I.— E.XPENSES FOR GENERAL ADMINISTRATION— Continued. 206 FOR GENERAL AND MUNICIPAL SERVICE EXPENSES, Table 21. -PAYMENTS' [For a list of the cities in each state arranged alphabetically 1903. 6R0DP III.— CITIES HAVING A POPOLATION OF A1,L 50,000 TO 100,000 IN 1903— Continued. I.— EXPENSES FOE GENERAL ADMINISTRATION. GENERAL AND .MUNICIPAL SERVICE EXPENSES. Expenses other than service Service transfers. transfers. All departments, offices, and objects. CITY OR MUNICIPiLITY. Grand total. 2 All other. Salaries Total. and Rents. Miscella- wages. neous. " To municipal industries. All other. Salaries Total. and wages. Rents. Dayton, Ohio . t917, 676 1, 472, 316 1,447,715 1,088,423 660, 975 . Wash Conn Seattle, . . Hartford. Richmond, Va.. Reading, Pa Tenn Nashville, Wilmington, Del Camden, N. 805, 192 623, 132 876, 926 843, 882 754, 615 .. . J Bridgeport, Conn Trenton, N.J Y Troy, N. Lynn, Mass Oakland, Cal 1, New Bedford, Mass. Somervllle, Mass Lawrence, Des Moines, Iowa. Savannah, Ga Hoboken, N. J Peoria, 111 Evansville, Ind Manchester, N. Ctica, N. Y City, H. Kans. San Antonio, Tex... Duluth, Salt Minn Lake City, Utah. Waterbury, Conn Elizabeth, N. J Erie, Pa Harrisbnrg, Pa. Yonkers, N. Y.. Houston, Tex 984, 686 594, 610 643, 389 679, 363 626, 468 583, 976 5,651 2,647 2,353 8,997 1,173 504, 066 662, 163 4,407 3,891 4,047 480 390, 617, 337, 298, 243, 019 690 157 796 143 1,653 840 1,000 2,174 830 237, 206, 230, 340, 409, 341 506 162 497 264 1,083 1,256 3,028 840 48 242, 734 441,941 321,401 268, 280 274, 775 1,081,047 983, 589 1, 191, 040 1, 104, 444 672, 610 433, 616 631,769 647, 382 692, 033 694, 076 324,423 316, 220 349, 362 284, 482 596, 246 696, 246 961,836 833, 390 600, 463 563, 643 914,272 352, 429 471, 076 831, 792 600, 463 653, 643 607,363 331,343 278,820 467. 159 306, 293, 266, 348, 129 437 265 847 260, 505, 434, 338, 224 329 726 312 159 905 030 635 473, 821 1,011,058 900, 114 670, 088 Me 500, 324 324, 666 506,842 445, 261 428, 460 610 769 042 033 076 672, 631, 672, 692, 694, 657,764 430, 030 720, 663 473,821 975, 774 898. 160 670,088 500 304, 368 1,857 1,134 2,454 298,428 368, 227 397, 487 323, 701 135 '492' 3,852 2,932 1,560 GROUP IV.—CITIES HAVING A POPULATION OF Schenectady, N. Y.. Youngstown, Ohio. Holyoke, Mass Fort Wayne, Ind . Akron, Ohio . Saginaw, Mich Lancaster, Pa... Tex Lincoln, Nebr Brockton, Mass... Pawtucket, R. I . Birmingham, Ala. Little Rock, Ark.. Spokane, Wash Altoona, Pa Augusta, Ga Binghamton, N. Y Mobile, Ala South Bend, Ind.. Wheeling, W. Va. Springfield, Ohio. Johnstown, Pa... Haverhill, Mass . 166 243 273 351 385, 793 472, 672, 382, 298, 598, Tacoma, Wash.. Covington, Ky. Dallas, 8480, 424, 738, 366, 302 366 510 014 553 366, 175 8479, 946 424,243 697, 277 366, 351 386, 793 472, 302 672, 366 381,926 297, 793 693, 653 8219, 264, 371, 265, 244, 893 432 166 799 085 83,046 2,514 1,233 1,635 2,787 289, 340, 212, 156, 310, 631 975 979 662 750 116 307 946 40 70 208, 318 364, 267 493 2,930 5,202 1,502 1,480 675, 617 526, 840 239, 709 366, 704, 659, 623, 233, 175 783 798 667 872 317 812 264 670 912 702, 322, 354, 463, 357, 317 812 264 670 889 360, 433 330, 377 330, 328, 357, 301, 660, 377 086 589 312 143 197,429 230, 998 225, 599 184,245 290, 589 727,797 702, 322, 362, 453, 867, 331,962 357, 589 301, 312 563, 190 8311,086 660, 211 690, 946 515, 293 285, 688 805, 192 622,994 876, 926 843,882 754, 616 518,329 299, 711 452, 839 1,185,770 869, 533 598, 987 696, 944 $4,590 3,736 6,876 1,540 1,010 731, 634 565, 821 350, 525 898,482 1, 183, 734 869, 533 698, 987 695, 982 467, 657, 430, 721, Charleston, S. C. Wilkesbarre, Pa. Norfolk, Va Portland, 1,206,387 1, 106, 824 901, 437 Springfield, Mass. Kansas 084, 719 983, 589 8917, 671 316 1,429,466 1, 082, 664 637, 223 1, 472, 320,822 258,428 166, 766 175,408 169, 170 268, 792 130, 274 330 427 274 1,675 826 85 60, 524 41, 066 66, 639 95, 279 47, 999 88, 325 384,425 Oil 873 575 295 3,179 300 82 734 25,000 TO 8257,007 15, 2, 047 298 2,221 2,036 253 47, 564 910 030 192 765 224 209,599 466, 593 460, 502 330, 226 88, 350 75, 436 46, 073 817,779 6,769 23, 397 535, 301, 555, 519, 161, 364, 173, 371, 860, 583 142, 400 1,072 26, 60,000 494 IN 1903. 8,790 1,954 71,639 80, 826 66, 655 58, 662 841,841 69, 767 49,420 66,072 8917 1,200 30, 401 42, 393 30,404 48, 360 36, 499 30,250 68, 226 45,285 67, 974 42, 943 1,376 335 100 729 41,988 379 44,232 64,407 65, 112 39, 997 55, 363 30, 816 34, 510 20, 917 31, 308 37, 565 265 491 43, 994 30, 632 37, 882 28,480 24,546 64,885 43, 532 36,652 18, 911 51,812 58, 105 67, 449 54,262 36,258 36, 36, 26, 29, 26, 167 34, 178 712 192 939 358 38, 118 38, 063 40, 624 45, 637 26, 368 57,981 75,545 62, 087 55, 603 23, 43, 28, 32, 27,935 24,588 29,764 066 491 432 068 100 806 170 19 660 2,317 415 135 350 1,500 207 CLASSIFIED BY DEPARTMENTS, OFFICES, AND OBJECTS— Continued. and the number assigned to each, see page 54.] 1903. GROUP HI.— CITIES HAVING A POPULA'^ION OF 60,000 TO 100,000 I.— EXPENSES FOE GENERAL ADMINISTBATION— Continued. IN 1903— Contimiod. 208 21.— PAYMENTS' FOB GENERAL AND MUNICIPAL SERVICE EXPENSES, Table [For a list of the cities in each state arranged alphabetically 1903. I. ALL GENERAL AND MUNICIPAL SERVICE EXPENSES. Expenses other than service transfers. —EXPENSES FOR GENERAL ADMINISTRATION. Service transfers. All departments, offices, objects. and CITY OR MUNICIPALITY. Grand total.2 All other. Total.2 and Salaries wages. Rents. Miscellaneous. 3 To municipal indus- All other. Total. tries. Salaries and wages. Rents. Topeka, Kans Terre Haute, Ind. Allentown, Pa McKeesport, Pa.. Dubuque, Iowa... Butte, Mont Davenport, Iowa Quincy, 111 Salem, Mass . Elmira.N.Y Maiden, Mass.. Bayonne,N.J Superior, Wis York, Pa Newton, Mass $432, 886, 278, 359, 358, 993 664 591 616 310 636, 416, 265, 514, 387, 2.S9 631,983 965 030 444 632 416, 965 265, 030 621,285 769 358 637 578 494, 370, 246, 1, 006, . . . East St. Louis, 111 Springfield, 111.... Chester, Pa 500, 039 413,027 274, 130 540, 368 482,415 Chelsea, Mass Fitchburg, Mass Knoxville, Tenn EockfOTd,Ill Sioux City, Iowa . . . Montgomery, Ala. Taunton, Mass Newcajstle, Pa Passaic, N.J Atlantic City, N. J Canton, Ohio Jacksonville, Fla . 298, 272, 477, 297, 460, 191 452 402 872 371 246, 324, 715, 285, 810 389 810 763 . Galveston, Tex Auburn, N. Y Wichita, Kans Racine, Wis South Omaha, Nebr Joplin, 376, 308, 299, 285, 256, . Mo 154, 356 Jollet,™ Chattanooga, Tenn Woonsocket, R. I Sacramento, Gal Council Bluffs, Iowa. New Britain, Conn . Lexington, Bay City, Ky Mich West Hoboken, N. J North Adams, Mass Quincy, Mass .... Colorado Springs, Colo Hamilton, Ohio Orange, N. J Lima, Ohio Kingston, N. Y Newburg, N. Y., , Aurora, 111 Nashua, N. H . Jackson, Mich Meriden, Conn . . 508 460 66 3,828 1,988 573 769 358 637 130 288,054 265, 525 233, 254 127,498 453, 607 1,515 300 940 2,386 500, 039 412, 930 274, 130 280, 837 252, 585 139, 564 235, 551 247, 856 2,680 1,994 514,444 387, 632 615, 494, 370, 246, 1, 000, 532,036 482, 260 298, 191 63 $184,120 137, 847 137, 052 124, 045 156, 916 204, 602 142, 343 456 729 804 199 137 260 484 216, 168, 134, 296, 233, 106 629 593 248 669 41, 308 26, 326 30, 021 16, 815 10, 037 2,934 116 26,647 34,466 27, 119 6,134 75 166, 424, 100, 164, 376, 267 298, 324 299, 099 217,580 162, 641 167, 364 151, 668 133, 683 60 520 240 168, 627 136, 163 141,496 133, 997 118, 734 146, 142 152, 103 157, 914 464,541 302, 236 621 119 732 577 236 986 308 051 822 022 317, 245, 387, 197, 441, 943 308 498 822 929 193, 715 294, 617 445, 134 429, 452 222, 197 193, 294, 443, 429, 203, 715 617 574 462 759 343, 405 197, 752 167, 872 465,492 254, 018 343,405 197, 734 465, 492 252, 787 218, 523 268, 843 218, 157 267, 732 225,604 232, 246 225,604 232, 246 146,008 138, 762 146, 397 153, 580 1,514 720 2,196 2,604 1,305 173, 689 160, 908 181, 773 1,508 276 119,024 205, 165 175 421 114,941 142. 979 2,542 2,376 1,183 230 111,211 138,811 136,265 6,211 12, 859 85, 655 260, 278, 223, 453, 302, 32,658 351 515 100 937 138 182, 697 216, 245 128, 438 4,319 62 622 161,155 168, 804 291, 706 184, 625 157, 058 217,420 185. 978 $1, 393 146 566 225 920 246, 810 324,389 715,810 285, 763 321, 286 229, 163, 176, 295. 36, 064 44, 066 508 9,463 24,401 26,428 450 157, 113, 234, 153, 206, 3,841 26, 903 14, 392 1,000 63 417 805 2,196 123 674 1,462 99, 475 62, 655 25, 181 14, 681 $418 27,557 11, 302 45, 709 280 627 686 816 306 356 538 693 289 533 $16,132 16, 470 16, 226 23, 195 18, 731 18, 674 26, 773 140, 156. 242, 137, 239, 154, 343, 306, 362, 426, $31,864 21,355 22, 898 33, 142 27, 514 47, 681 50, 370 17, 077 78, 403 272,452 477,402 291,738 447, 437 285,665 ^56, 258 $4,306 116,738 245, 762 170, 463 327, 227, 136, 118, 544, 660 1,044 1,637 8,162 317, 245, 394, 197, 443, Fort Worth, Tex Easton,Pa Gloucester, Mass 873 162 226 864 181 426, 274, 148, 264, 215, 4.55 160,914 127, 895 116,482 145, 807 312, 910 432 437 350 513 393 260, 621 278, 119 224, 801 . Kalamazoo, Mich ... Everett, Mass Cedar Rapids, Iowa 8,950 1,140 S248, 287,432 272, 437 218,350 267,513 507, 309 287, 272, 218, 267, 523, . $418 750 141,539 231, 621 200,254 664 591 616 310 330 067 226 628 306, 693 386, 980 426, 533 Wis Crosse, Oshkosh, Wis Newport, Ky Wilhamsport, Pa Pueblo, Colo 248, 067 386, 278, 359, 358, 1,195 3,507 94 1,466 4,886 343,538 . . La 267 735 099 665 258 S432, 993 070 004 201 090 24, 000 618 882 824 169 191,237 622 233, 5„3 1,069 9, 957 114, 9f 142, 746 43 84,124 206, 725 6,553 78, 623 236, 343 'i,'693 76, 232 173, 83, 326, 116, 681 673 637 136 315 1,687 2,418 2,556 71,834 127, 393 76, 789 76,110 26 1,200 123 802 29,547 64, 976 17, 533 26, 606 12,516 17, 076 30, 354 13,022 18, 246 20 116 004 253 881 564 351 20, 739 16, 978 11, 122 465 240 17, 7,467 15, 756 8,000 28, 611 23, 668 579 17,842 956 25,891 63, 050 16, 12, 13, 14, 21, 18, 806 11, 773 19, 818 11, 462 767 2,780 777 897 932 308 445 7,551 11,404 39, 677 26, 962 26, 489 17, 220 30, 684 46, 669 17,435 19,942 8,518 32. 796 115 349 918 11, 211 700 26, 594 27, 304 16, 307 16, 488 17. 797 18,438 1,231 21,510 16,858 200, 012 16,884 187 1,111 1.136 2,746 12, 848 14, 321 33, 637 21, 653 38,374 18, 179 179 884 913 22, 981 15,039 37, 496 34,638 16, 18 29 205 7,185 30, 63, 1,952 2,850 144 11,388 8,308 21,422 11,723 17, 799 18, 112, 965 125, 296 262 694 977 928 23,395 12, 694 37, 440 19, 036 28, 669 13, 126, 143, 100, 120, 149, 259, 213, 74, 260 30, 29, 16, 15, 30, 10, 411 53, 686 110, 701 143, 632 184, 597 126, 019 19,042 16, 880 22, 62,502 835 124 11,919 15, 860 24, 115 14, 142 111 303 230 138 13,279 16, 079 • 11,082 9,626 12,765 8,991 824 7,184 13, 1,176 10 144 15 261 1,618 2,400 ^Including certain refunds paid and received, and also interest on account of municipal investments jvesiments and » j ana munifinni municipal ir,ri,-,st^^^ industries ti,„i that „„ can not* u be separated. "Including those payments for interest which are corporate. 209 CLASSIFIED BY DEPARTMENTS, OFFICES, AND OBJECTS-Continued. and the number assigned to each, see page 54.] 1903. I.— EXPENSES FOK GENEKAL ADMINISTRATION— continued. 210 Table 21.-PAYMENTSi fqR GENERAL AND MUNICIPAL SERVICE EXPENSES, [For a list of the cities in each state arranged alphabetically 1903. 1.— EXPENSES FOR GENERAL ADMINISTRATION—Continued. Law Finance oiHces and accounts. ofiBces and accountsContinued, Assessment of taxes. Auditor or comp- Treasurer. Collection of taxes. Damage Grand total (175 cities) Group I Group II Group III Group IV . . (93 cities) Total (160 cities) 2 Group IV (78 cities)^ and wages. $2, 747, 232 $1,933,067 1,362,160 743,982 209, 316 431,774 614 226,056 2, 640, GROUP New York, N. Y .. Chicago, 111 Philadelphia, Pa . Louis, Mo Boston, Mass St. Baltimore, Md Cleveland, Ohio . Buffalo, N. Y San Francisco, Cal Pittsburg, Pa Cincinnati, Ohio.. Milwaulcee, Wis .. Detroit, Mich New Orleans, La.. Salaries settlements and claims. 8216,045 237,484 182,081 145,242 25,413 28, 967 16, 423 1,909,909 158,923 214, 246 14, 624 1, 082, 610 430, 892 I.— CITIES 8916, 051 All other. Salaries and wages. 81,426,029 958, 462 165, 300 8433, 697 21,635 32,288 21,685 636 136,664 428,812 16, £00 HAVING A POPULATION OF 66,337 71,351 37, 895 162, 312 67, 320 171,388 841,199 63,696 13,062 3,276 7,849 10, 098 22, 815 1,928 11,188 26,940 237 7,361 33,027 110, 094 35, 346 6,367 6,309 79,315 19,361 43,096 6,949 128,419 23,784 35, 790 22, 954 119 300 1,134 28,732 26, 993 8397, 780 17, 887 48, 181 172,348 107, 407 114, 304 75, 083 and wages. 8973, 166 357, 989 152,220 160, 057 1, 412, Salaries All other. 300,000 847, 813 234, 113 22, 204 23,997 12, 045 5,323 1,042 3,706 4,603 8469,420 466 908 348 943 9,762 369,641 25,837 21,337 52, 605 440, 397 200, 879 285, 062 110,675 8,225 10, 656 468, 933 52, 118 $5,646 57,866 2,300 322 7,107 8549, 708 $91,596 20,092 5,429 6,201 2,3)9 654 599 2,533 12,600 26, 967 37,289 18,400 23, 609 715 392 450 691 26,230 11,029 16,617 11,400 17,204 OR OVER IN 29,033 14, 800 33, 875 13, 600 24, 082 16,422 12, 594 All other. 230,990 36,266 8,150 11,656 160, 850 10, 700 10, 563 and wages. $286, 962 153,256 4,126 Salaries 141, 924 956, 992 39, 280 17, 300 48, 266 All other. offi- accounts. 8202, 406 81,685 33,201 28,760 18, 544 $46, 361 and wages. and $1,449,665 $162,190 192,953 173, 430 320, 991 285, 792 Salaries All other. Other finance ces troller. CITY OB MDNICIPALITY. 938, 244, 146, 119, 1, 30, 679 20, 051 1903. 53, 732 66, 122 51, 730 44,043 1,197 6,461 5,322 500 211 CLASSIFIED BY DEPARTMENTS, OFFICES, AND OBJECTS— Continued, and the number assigned to each, see page 64.] 1003. I.— EXPENSES FOR GENERAL ADMINISTRATION—continued. 212 Table - 21.— PAYxMENTS" FOR GENERAL AND MUNICIPAL SERVICE EXPENSES, [For a list of the cities in each state arranged alphabetically 1903. GROUP III.— CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1903— Continued. I.— EXPENSES FOR GENERAL ADMINISTRATION— Continued. Law Finance offices and accounts. offices and ac- counts Continued, Assessment of taxes. Auditor or comp- Treasurer. Collection of taxes. Damage Salaries settlements and and Tenn Nashville, . Wilmington, Del.. claims. $6,536 4,959 Camden, N. J Bridgeport, Conn Trenton, N.J Troy, N. Y 19, 339 2,555 5,436 Lynn, Mass Oakland, Cal New Bedford, Mass Somerville, Mass Lawrence, Mass . Springfield, Mass . Des Moines, Iowa. Savannah, Ga Hoboken, N. J Peoria, 111 Evansville, Ind Manchester, N. H.. Utica, N. Y Kansas City, Kana 178 34,632 450 85 11, 6,048 292 2,436 717 9,531 San Antonio, Tex Duluth, Salt Minn Lake City, Utah. Waterbury, Conn Elizabeth, N. J Erie, Pa Charleston, S. C. Wilkesbarre, Pa Norfolk, Va 79 80 81 82 3,637 4,687 7,550 250 Harrisburg, Pa. Y'onkers, Portland, N.Y.. Me Houston, Tex .. . . 8,210 2,914 11,339 4,481 2,092 2,348 wages. All other. Salaries and wages. All other. 83,700 4,797 8,076 6,665 8,200 8350 4,800 8,264 7,092 8,610 9,010 277 762 1,976 1,490 1,063 8,364 2,500 2,746 4,233 7,029 816 2,302 6,484 1,412 4,036 4,175 5,200 4.50 Salaries and wages. SIO, 575 9,532 6,000 3,775 7,200 6,687 2,929 1,200 2,322 """26 721 1,000 5,591 5,952 1,059 182 549 7,459 5,340 878 1,911 6,755 10, 121 3,981 3,305 6,230 5,225 8,500 7,124 1,504 78 251 45 616 1,807 2,725 1,139 ....... 5,820 2,022 2,735 1,218 1,484 1,103 702 5,289 2,813 9,632 442 138 567 2,628 4,500 7,864 405 '4,'426' GROUP IV.— CITIES HAVING A POPULATION OF 25,000 All other. Salaries and wages. All Other. *4,340 2,100 3,600 800 3,250 $532 6,489 7,317 4,500 5,065 6,567 2,065 1,754 385 308 4,669 621 11 982 380 7 4,940 4,638 2,700 8,083 4,000 505 965 6 847 48 1,081 138 1,600 5,156 1,965 1,945 1,650 Other finance ces troller. CITY OR MUNICIPALITY. offi- and accounts. Salaries and wages. 82,500 All other. 83,502 1,212 1,728 'iso' 476 '369' 28 369 2,385 150 601 197 629 364 239 39 000 820 468 500 300 3,200 4,792 3,142 4,600 217 2,400 272 3,785 455 3 431 4,207 2,000 5,755 3,564 544 10 1,623 82 488 5,797 2,568 3,120 5,910 500 2,000 322 558 968 TO 50,000 217 IN 1903. 196 230 36 860 37 238 306 'i,'546' 213 CLASSIFIED BY DEPARTMENTS, OFFICES, AND OBJECTS— Continued, and the number assigned to each, see page 54.] 1003. GROUP HI.—CITIES HAVING A POPULATION OF I.— EXPENSES FOB GENERAL ADMINISTEATION— continued. 50,000 TO 100,000 IN 1903— Continued. 214 Table 21.—PAYMENTS^ FOR GENERAL AND MUNICIPAL SERVICE EXPENSES, [For a 1903. list of the cities In each state arranged alphabetically" 215 CLASSIFIED BY DEPARTMENTS, OFFICES, AND OBJECTS— Continued, and the number assigned to each, see page 54.] 1003. I.— EXPENSES FOB GENERAL ADMINISTRATION Statistical ofBces. Miscellaneous general offices. City hall. II.— EXPENSES FOR PUBLIC SAFETY (PROTECTION OF —Continued. LIFE, HEALTH, AND PROPERTY. All departments, offices, Elections. and objects. Miscel- laneous general accounts. Salaries and wages. All other. Salaries and wages. Salaries All other. and wages. All Other. Salaries and wages. All other. Salaries All Other. Total. and wages. Rents. 98,029 118, 905 57,015 89, 368 87, 518 69, 169 98, 691 31,958 70,265 70,685 84 1,000 408 1,143 2,206 500 1,059 1,600 1,809 4,585 2,770 3,541 2,533 1,642 1,920 150 3,180 926 1,021 1,742 1,200 3,962 968 2,371 400 1,440 4,218 650 2,972 480 8,608 10,000 2,113 3,665 600 1,421 1,002 600 902 2,222 2,597 1,296 1,740 260 1,191 2,400 844 5,399 4,846 1,377 324 1,006 1,366 684 1,556 1,176 1,672 1,392 1,901 2,342 655 10 346 346 4,001 1,786 4,248 1,565 607 1,449 696 1,122 155 1,455 2,757 900 '536 78 600 1,123 lOO 951 720 950 449 287 3,647 2,495 250 832 211 1,518 1,438 3,691 2,180 2,883 5,191 934 1,135 890 700 550 1,299 3,401 3,426 2,460 1,592 300 2,136 862 1,437 598 2,808 3,991 2,533 2,804 780 1,449 480 225 407 402 4,465 364 2,161 3,120 2,029 "4,"776' 432 4,425 1,775 2,820 3,476 5,849 141 2,363 660 923 900 384 70,402 66,146 67,063 30, 973 119,246 60 3,200 1,380 200 1,460 1,000 874 86,982 90, 154 100,008 47, 773 146,748 261 258 1,982 259 83 4,265 13,368 3,095 619 2,778 350 20 3,032 775 996 5,644 1,267 425 $131, 639 82, 670 $626 599 629 $171,260 94,168 63, 605 96, 318 89, 302 $2,064 2,854 2,549 3,600 6,660 $316 391 1,418 150 'iio 299 225 563 715 720 720 .360 194 216 2,531 61,176 43,882 77,367 60, 148 222 345 800 2,572 68 1,067 1,914 996 1,391 5,339 3,663 75,322 57,427 66,024 76, 610 83,464 49, 734 42, 392 600 583 3,085 201 1,613 53,870 66,837 64,222 160 71 42,459 56,760 296 2,810 2,307 15,869 1,052 1,698 206, 069 61, 816 110, 138 28,320 26, 676 142,927 53,834 77, 911 626 2,132 701 2, 118 562 5,424 1,030 1,195 4,296 2,828 96, 650 69,323 64, 958 66, 159 38,074 84,334 60,534 42, 114 28,140 28,904 360 186 225 3,268 3,697 2,733 3,846 39,297 76, 099 107, 184 84,203 86,903 21,976 62,892 83,294 49, 440 71, 326 7,902 2,723 3,380 2,358 32,702 56,584 73,921 35,195 51, 960 83,454 779 3,502 7,199 3,468 61,032 49,851 44, 918 60,090 49,877 39,386 39,634 46, 480 44, 181 256 324 2,469 4,753 328 1,926 3,388 88,942 51,837 71, 317 30, 173 84,034 60,473 42,568 62,290 24,200 56, 939 108 50 1,271 2,084 41, 652 35,613 33,307 42,045 46, 570 28,777 462 2,132 5,126 1,280 1,186 891 1,325 763 260 221 356 618 158 370 206 284 2,229 1,667 2,206 1,764 1,254 1,474 1,637 537 1,846 2,306 460 2,097 3,905 107 10 414 1,267 1,751 5,228 748 302 1,131 608 500 222 409 291 80 1,606 1,929 6,156 1,408 6,172 1,373 45,436 67,437 59,038 37,388 69, 311 27, 331 82, 660 36,042 45, 220 64,963 56, 313 48,001 236 36,288 32,043 38,741 66,082 16,358 23,054 32,955 16,550 26, 157 28, 860 20, 214 25, 057 1,494 1,004 3,149 166 837, 329 32,993 19,719 15, 838 27,968 3,123 1,186 1,723 1,158 4 neous. 84 4,360 3,781 3,500 1,122 5,009 693 134 Miscella- $2,292 88,708 4,396 842 3,220 6,456 $2,160 1,265 1,320 318 3,838 $1,200 Service transfers. 2,643 16,460 16,749 24, 988 452 12,164 9,623 18, 132 14, 14, 189 300 100 28,784 63,032 7,981 14,713 10,000 510 60 200 94 24,000 51, 90 1,260 413 70 261 13,007 23,796 10, 763 13, 610 17, 968 1,459 11,216 8,789 22,844 28,019 8,660 6,348 37,633 3,062 13, 219 14, 663 32,336 10, 210 4,960 13, 197 5,626 28,361 9,219 9,027 5,913 26,023 5,577 9,997 265 12,468 8,611 16, 11,009 3,509 7, 172 7,930 168 169 25,488 27, 112 37,319 44, 167 48, 423 37,848 7,901 20,786 7,890 10, 153 172 173 174 175 58,051 23, 822 170 171 216 Table 21.—PAYMENTS FOE GENERAL AND MUNICIPAL SERVICE EXPENSES, i [For a list of the citiea in each state arranged alphabetically 1903. II.— EXPENSES FOB PUBLIC SAFETY (PROTECTION OF LIFE, HEALTH, Courts. Municipal. Superior. Miscellaneous. CITY OR MUNICIPALITY. Salaries and wages. Grand total (175 cities) Group I Group II Group III Group IV $1,314,504 $201, 708 . . .", , (93 cities) Total (160 cities) 2 ... Group IV (78 cities) 2 All Other. Salaries and wages. All other. $2,136,236 $477, 970 923,514 164, 663 130, 376 95,951 137, 365 32, 443 798 169,633 23,165 19,640 412, 884 45, 966 19,508 12,392 1,300,086 81,533 200,774 11, 458 2,133,222 16, 626 477, 819 1, 923, 13, 658 5,462 5,311 Salaries and wages. $1,988,787 AND PROPERTY)— Continued. 217 CLASSIFIED and the BY DEPARTMENTS, number assigned to each, see page OFFICES, AND OBJECTS-Continued. 54.] 1903. II.— EXPENSES FOR PUBLIC SAFETY (PROTECTION OF LIFE, HEALTH, AND PROPERTY)— Continued. Health. Fire department— Continued. Department of in- Pounds. Morgue. spection. Health department. Miscellaneous. Quarantine and City pesthouses. number. All other. Salaries Pensions Water. Miscellaneous. $1,109,497 81, 422, 792 86, 036, 017 955,155 86,013 48,330 20,999 292, 724 1,107,712 19,214 1,400,276 424, 799 and gratuities. and wages, 82,087,028 8267, 833 1,654,504 230, 963 109,434 92, 137 307,275 375,478 447, 315 4, 943, 169 2, 112,610 60,483 9,215 79, 763 12,166 46, 299 17,243 25,357 29, 240 $15, 941 $882,293 208, 781 161, 016 195, 436 262, 037 126, Oil 77,923 71, 469 96,733 126, 637 116, 149 92, 437 33,407 11,354 14,062 108, 131 65, 134 86,180 101,708 32,067 Salaries and wages. 2, 2, 8,609 8998,027 165, 865 91,901 57,478 182,192 406, 300 211,427 28,127 9,196 9,083 077, 930 i 257,369 725, 973 GROUP $516, 056 All other. I.— CITIES 383, 635 223, 915 All other. Salaries and wages. 8712, 032 $837, 464 479, 240 86, 936 466, 798 196, 197 77,601 68,356 97, 627 87, 842 701, 037 828,343 78, 721 67, 361 All other. Salaries and wages. $15, 579 509, 163, 92, 115, 596 687 866 689 874, 369 108, 320 HAVING A POPULATION OF 300,000 All other. 16, 679 and wages. All other. $10, 661 880, 163 $37, 869 444 18, 566 22, 619 20. 029 10, 249 70 Salaries '"m 10, 551 70 OR OVER IN 21,471 17, 608 3,738 7,466 6, 627 670 016 37,027 6,795 79, 17, 1903. Salaries and wages. All other. 82, 030, 771 8409, 668 404 295, 895 60, 418 1, 869, 95, 027 44, 615 31,725 2, 028, 29, 698 662 33,102 20, 243 408, 541 19, 126 Table 21.—PAYMENTS FOR GENERAL AND MUNICIPAL SERVICE EXPENSES, ^ [For a list of the cities In 1903. GROUP III.— CITIES HAVING A POPULATION OF 25,000 TO 50,000 IN 1903— Continued. each state arranged alphabeHcally 219 CLASSIFIED BY DEPARTMENTS, and the number assigned to each, see page OFFICES, AND OBJECTS-Oontinued. 54.] 1903. GROUP III.— CITIES HAVING A POPULATION OF 50,000 II.—EXPENSES FOE PUBLIC SAFETY (PROTECTION OF LIFE, HEALTH, TO 100,000 IN 1903-Continued. AND PROPERTY) -Continued. 220 Table 21.— PAYMENTS^ FOR GENERAL AND MUNICIPAL SERVICE EXPENSES^ [For a list of the cities in each state arranged alphabeiically 1903. II. —EXPENSES FOR PUBLIC SAFETY (PKOTECTION OF LIFE, HEALTH, AND PROPERTY)— Continued. Courts. Police department. Municipal. Miscellaneous. Superior, CITY OR MUNICIPALITY. All other. Salaries and wages. All other. Salaries and wages. All other. Salaries and wages. All other. Salaries and wages. Pensions and gratuities. Butte, Mont Davenport, Iowa Quincy, 111 Salem, Mass Elmira, N. Y $3,200 1,500 1,000 . 1,527 Maiden, Mass. Bayonne, N. J. Superior, Wis 3,540 1,050 . 297 266 398 012 25,480 $72, 27. 20, 39, $2 83,417 32,002 mi 660 53, 798 23, 143 20, 746 York, Pa Newton, Mass East 66, 243 Louis, 111 Springfield, 111 Chester, Pa Chelsea, Mass St. Fitchburg, Mass $427 8632 - Knoxville, Tenn. Roekford,Ill 807 1,320 1,200 Sioux City, Iowa.. Montgomery, Ala Taunton, Mass 22, 16, 23, 34, 34, 168 115 991 Newcastle, Pa Passaic, N.J . Canton, Ohio Jacksonville, Fla Galveston, . Tex 1,200 2,966 900 Auburn, N.Y Wichita; Kans Racine, Wis 132 160 407 4,045 South Omaha, Nebr Joplin, . Mo Jofiet, 111 Chattanooga, Tenn Woonsocket, R. I ... Sacramento, Cal La Crosse, Williamsport, Pa Pueblo, Colo Britain, Conn . Kalamazoo, Mich Everett, Mass Cedar Rapids, Iowa. Lexington, Ky... Bay City, 504 693 Mich 1,000 600 115 1,000 1,740 1,500 10 . Council Bluffs, Iowa. New 2,700 Wis Oshkosh, Wis Newport, Ky . Fort Worth, Tex. Easton, Pa Gloucester, Mass. 1,046 3,000 1,806 1,200 West Hoboken, N. J North Adams, Mass Quincy, Mass 600 Colorado Springs, Colo. Hamilton, Ohio 780 Orange, N. J ... Lima, Ohio Kingston, N. Y. Newburg, N. Y. Aurora, 111 Nashua, N. H . Jackson, Mich Meriden, Conn . 161 146 2,200 1,386 1,803 1,649 760 2,400 400 515 286 261 708 869 699 15,231 17,249 69,550 20,221 37, 632 2,993 Atlantic City, N. J 41,386 41,810 24. 267 35, 933 35, 008 5 1,500 400 221 CLASSIFIED and the BY DEPARTMENTS, number assigned to each, see page OFFICES, AND OBJECTS— Continued, 54.] 1903. II,— EXPENSES FOR PUBLIC SAFETY (PROTECTION OF LIFE, HEALTH, AND PROPERTY— continued. Health, —Continued. Fire department Department of inspection. Morgue. Health department. Pounds. Miscellaneous. Quarantine and City pesthouses. number. Ail other. Salaries and Pensions and Water. gratuities. $26,422 24,499 11, 770 81,302 14,250 855 23,776 275 58 20,430 "616 "'6'466 6,949 Miscellaneous. wages. 87,502 5,625 7,060 84,200 ,9,162 1,400 475 7,335 Salaries All Other, 800 3,830 840 2,730 4,903 10,546 15,332 6,591 13,494 12, 919 3,350 2,800 5,168 5,184 3,020 8,193 600 .4,964 4,489 326 12,700 9,668 10,906 120 1,212 700 1,220 1,475 1,407 3,327 1,020 2,521 4,602 8,102 3,545 8,340 4,080 1,931 1,002 2,760 600 2,520 3,840 3,875 5,099 18, 986 47,897 6,444 6,484 1,200 2,792 570 3,092 261 600 2,470 7,327 3,8^1 7,930 13, 270 196 86 1,301 17,160 10,000 13, 949 18, 698 5,315 6,332 7,460 4,107 4,073 3,984 11,534 6,815 24,000 30, 481 2,876 'i'nh 4,975 5,702 6,996 8,305 4,865 2,477 2,309 6,086 10,185 3,086 6,574 4,086 7,728 3,259 16,547 79 575 6,126 7,727 6,834 4,155 18,897 4,410 4,935 10,272 6,375 6,612 8,409 1,619 5,038 5,972 7,609 5,748 8,584 5,963 8,953 "'si' 2,762 610 664 226 1,073 300 2,100 600 1,401 1,600 58 1,183 "'466' 1,550 611 246 165 474 775 195 ,139 ,076 831 ,550 !,274 and All other. Salaries and wages. All other. Salaries and All other. wages. 81, 200 8272 1,650 81, 272 230 2,789 .,162 .,440 2,525 1,449 70 140 604 3,923 700 180 376 2,910 664 1,078 236 300 356 5,435 1,100 3,659 11, 1,537 1,659 ""48 1,106 "237' 2,147 2,601 1,108 475 323 366 156 400 26 786 ,486 247 1,865 702 62 .,206 .,836 81,805 77 848 450 3,063 1,669 2,960 722 100 239 368 2,092 94 1,222 464 500 900 400 1,620 1,380 4,404 872 286 500 1,605 1,821 4,678 23 331 88 660 288 2,100 442 1,600 380 106 738 2,568 1,826 2,909 1,391 960 10,178 762 106 865 69 859 540 2,316 131 1,131 2,515 274 24 2,402 1,356 425 101 .,079 236 161 660 332 58 180 484 1,376 12 60 '"94 2,130 1,100 '246 1,200 176 732 86 263 183 60 108 600 3,196 1,919 3,131 280 1,030 100 2,914 ,441 22 655 484 704 2,080 1,209 Salaries All other. 1,195 527 2,310 1,500 742 3,960 2,059 1,408 2,628 981 and wages. 81, 800 547 497 115 76 3,370 Salaries 158 6,031 2,024 840 552 1,760 1,300 1,500 1,036 All other. 85, 10, 074 7,000 12,990 and wages. "'16 1,840 650 48 466 273 50 196 5 4,360 1,141 1,368 62 201 1,263 461 41 757 343 338 40 1,690 606 33 1,782 1,200 123 276 1,078 270 321 1,478 759 164 222 Table 21.—PAYMENTS' FOR GENERAL AND MUNICIPAL SERVICE EXPENSES, [For a 1903. list of the cities in eacli state arranged alphabetically 223 CLASSIFIED BY DEPARTMENTS, and the number assigned to each, see page OFFICES, AND OBJECTS-Continued. 54.] 1903. III.— EXPENSES FOE PUBLIC CHARITIES AND CORRECTIONS— Continued. 224 Table 21.— PAYMENTS' FOR GENERAL AND MUNICIPAL SERVICE EXPENSES, [For a list of the cities in 1903. GROUP III.— CITIES HAVING A POPULATION OF 60,000 TO 100,000 IN 1903— Continued. each state arranged alphabetically 225 CLASSIFIED BY DEPARTMENTS, OFFICES, AND OBJECTS-Continued. and the number assigned to each, see page 54.] 1003. GROUP III.-CITIES III.— EXPENSES HAVING A POPULATION OF 50,000 TO 100,000 IN 1903-Continued. FOB PUBLIC CHABITIES AND COBBECTIONS— Continued. 226 Table 21.—PAYMENTS FOR GENERAL AND MUNICIPAL SERVICE EXPENSES, ^ [For a list of the cities in each state arranged alphabetically 1903. GEOUP IV.—CITIES HAVING A POPULATION OF 26,000 TO 50,000 IN 1903— Continued. 227 CLASSIFIED BY DEPARTMENTS, OFFICES, AND OBJECTS— Continued, and the number assigned to each, see page 64.] 1903. GROUP IV.—CITIES HAVING A POPULATION OF 25,000 TO 60,000 IN 1903— Continued. 2i!8 Table 21.— PAYMENTS' FOR GENERAL AND MUNICIPAL SERVICE EXPENSES, [For a 1903. list of the cities in each state arranged alphabetictUy 229 CLASSIFIED and the BY DEPARTMENTS, number assigned to each, see page OFFICES, AND OBjECTS-Continued. 54.] 1903. IV.— EXPENSES FOR PUBLIC HIGHWAYS AND SANITATION. 230 Table 21.—PAYMENTS FOR GENERAL AND MUNICIPAL SERVICE EXPENSES, ^ [For a list of the cities in each state arranged alphabetically 1903. GROUP m.—CITIES HAVING A POPULATION OF 60,000 TO 100,000 IN 1903—Continued. 231 CLASSIFIED BY DEPARTMENTS, OFFICES, and: OBJECTS-Contihued. and the number assigned to each, see page ' . . 54.] 1903. GROUP III.-CITIES HAVING A POPULATIOi^ OF 50,000 TO 100,000 IN 1903-Continued. 232 Table 21.—PAYMENTS' FOR GENERAL AND MUNICIPAL' SERVICE EXPENSES, [For a list of the cities in each state arranged alphabetically 1903. GROUP IV.— CITIES HAVING A POPULATION OF 25,000 TO 50,000 IN 1903— Continued. 233 CLASSIFIED BY DEPARTMENTS, OFFICES, and the number assigned to each, see page AND OBJECTS— Continued, 54.] 1903. GROUP IV.— CITIES HAVING A POPULATION OF 25,000 TO 50,000 IV.— EXPENSES FOR PUBLIC HIGHWAYS AND SANITATION. IN 190S-Continued. -nt" 234 Table 21'.— PAYMENTS' FOR GENERAL AND MUNICIPAL SERVICE EXPENSES, [For a 1903. list of the cities in each state arranged alphabetically 235 -CLASSIFIED «nd the BY DEPARTMENTS, number assigned to each, see page OFFICES, AND OBJECTS-Continued. 64.] 1903. :V.— EXPENSES FOR PUBLIC HIGHWAYS AND SANITATION— Continued. 236 Table 21.—PAYMENTS FOE GENERAL AND MUNICIPAL SERVICE ^ [For a list of the cities in each state arranged alphabetically 1903. GROUP III.— CITIES HAVING A POPULATION OF 50,000 TO 100,000 EXPENSIi^p, IN 1903—Continued. 237 CLASSIFIED BY DEPARTMENTS, OFFICES, AND OBJECTS—Continued, and the number assigned to each, see page 54.] 1903. GROUP III.— CITIES HAVING A POPULATION OP 50,000 TO 100,000 IN 1903— Continued. IV.— EXPENSES FOB PUBLIC HIGHWAYS AND SANITATION— Continued. 238 Table 21.—PAYMENTS' FOR GENERAL AND MUNICIPAL SERVICE EXPENSES^ [For a list of the cities iu each state arranged alphabetieaHy- 1903. GEOCP IV.—CITIES HAVING A POPULATION OF 25,000 TO 50,000 IN 1903— Continued. 239 CLASSIFIED BY DEPARTMENTS, OFFICES, AND OBJECTS-Continued. and the number assigned to each, see page 54.] 1903. GROUP IV.—CITIES HAVING A POPULATION OP 25,000 TO 60,000 IN 1903— Continued. IV.— EXPENSES FOB PUBLIC HIGHWAYS AND SANITATION— continued. 240 Table 21.—PAYMENTS' FOR GENERAL AND MUNICIPAL SERVICE EXPENSES, [For a 1903. list of the cities in each state arranged alphabeticAUy 241 CLASSIFIED BY DEPARTMENTS, and the number assigned to each, see page OFFICES, AND OBJECTS-Continued. 54.] 1903. v.— EXPENSES FOR PUBLIC EDUCATION. LIBRARIES, ETC.— Continued. /4Z Table 21.— PAYMENTS' FOR GENERAL AND MUNICIPAL, SERVICE EXPENSES, [For a list of the cities in eaeli state arranged alpliabetioally, 1903. GROUP III.— CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1903— Continued. v.— EXPENSES FOR PUBLIC EDUCATION, LIBRARIES, All departments, offices, and ETC. Schools. objects. Of All other. City num- city. CITY OR MUNICIPALITY. ber. Supervision. Total. Salaries and Total. wages. Rents. Service transfers. Miscellaneous. Salaries and wages. Nasliville, Tenn 8188, 240 Wilmington, Del 198,872 288, 102 220, 726 232, 048 Camden, N. J Bridgeport, Conn Trenton.N.J Troy, N. Y 215,628 Lynn, Mass Oaliland, Cal , New Bedford, Mass . SomerviUe, Mass 302, 779 339, 869 Lawrence, Mass Springfield, Mass Des Moines, Iowa Savannah, Ga 255, 900 408, 861 HoboJcen, N. J Peoria, 111 Evansville, , Ind H ... Utica,N.Y Kansas City, Kans... San Antonio, Tex Duluth, 191,010 148,939 208,478 185,096 114,368 Minn Lake 329,419 2,066 234,393 274, 207 Manchester, N. 244, 447 Utah Waterbury, Conn Salt 270, 251 387, 902 Elizabeth, N. J 322,267 214,032 144, 405 Erie, Pa.... 187, 787 Charleston, S. C Wilkesbarre, Pa Norfolk, Va 164, 403 City, . . 80,493 83,354 Harrisburg, Pa Yonkers, N. Y Portland, Me 169,091 264, 050 233,457 127, 700 Houston, Tex 8162, 157, 219, 179, 178, «26, 532 708 420 227 981 494 41, 452 286,225 2,382 181,037 219, 798 323,808 219, 720 274, 954 2,440 32, 161 1,733 1,537 150 60,444 62. 361 79,965 64,659 215, 261, 364, 280, 194, 901 2,715 2,600 2,847 $1,437 292,528 257,012 1,108 177, 706 210,230 166,570 109, 339 169, 320 132, Oil . Akron, Ohio Saginaw, Mich 176, 924 189, 640 . Tacoma, Wash. Covington, Ky. 1,278 160 224,689 5,900 63,977 23,840 38, 635 37, 880 52,925 260, 487 8,900 191,010 143, 031 200, 440 180, 089 12, 195 184 34, 603 24, 748 34, 264 164, 403 45, 868 70, 767 745 139 986 134,472 192, 003 168,343 111,338 TO 81,854 34,619 169, 091 263, 928 $1, 165 137, 659 166, 406 84, 622 80 107 946 157,602 201,056 171,655 75, 040 67,574 124, 399 150, 626 Spokane, Wash 228,462 125, 015 168, 861 99, 199 393 700 1,200 71, 188 110,267 275 126,403 64, 712 60, 817 175, 924 182, 059 7,122 95, 960 92, 877 126,728 1,560 376 3,750 152,297 188, 754 160, 929 74, 567 67,574 3,800 2,890 2,400 3,520 3,700 225, 254 125, 015 3,140 21,468 325 142, 557 6,241 22,725 21, 135 17,341 26, 836 36, 063 104, 478 109, 427 125, 334 135,711 146, 750 3,842 3,768 3,729 3,366 4,444 171,583 152, 933 112, 212 124, 824 107, 841 5,106 2,370 5,310 4,596 53. 921 14, 244 29. 922 23,127 14, 779 21,468 20, 704 32,828 2,035 48, 116 46, 152 626 8,425 6,757 26,816 142,557 326 103 104 106 106 107 South Bend, Ind. Wheeling, W. Va Springfield, Ohio . Johnstown, Pa 107, 667 Haverhill, Mass... 135, 711 160, 048 108 109 110 Topeka, Kans Terre Haute, Ind 176, 308 166, 917 118, 602 137, 493 750 112,212 128, 632 113, 972 86,406 102, 164 87, 874 57, 706 17, 674 25, S07 108 1,140 26,260 24,968 111 112 1 AUentown, Pa McKeesport, Pa Dubuque, Iowa . . . . 84, 942 92, 037 123,567 Including certain refunds paid and received, and also interest on account of 10, 1903. 69, 591 112, 865 108, 876 7,727 2,600 3,900 82,600 6,417 6,637 4,900 17,624 IN Binghamton, N. Y. Mobile, Ala 114,552 130, 206 3,200 6,900 868 593 382 407 167,966 50,000 39, 186 685 221 4,308 7,080 20, 771 4,960 010 3,600 2,200 43, 392 $3,861 4,020 6,385 6, 062 221,910 126,032 824, 783 988 207 590 762 120, 152, 108, 134, 180, 226 79, 893 21,076 70, 901 64, 614 16. 362 25,000 7,548 5,446 5,481 6,995 45,485 27, 603 153, 56, 130, 61, 7,900 6,396 38, 717 238, 780 374, 767 318, 496 168,547 116, 802 Lincoln, Nebr Brockton, Mass Pawtucket, R.I... Birmingham, Ala. Little Rock, Ark.. Altoona, Pa Augusta, Ga 628 732 979 999 316,419 110,073 235, 503 318, 140 202, 024 144, 405 Tex Dallas, 206, 167 218, 520 84,200 6,275 7,462 6,006 1,200 68, 191 113,723 69,660 958 65, 978 9,676 551 195 104, 141 198, 332 251, 262 100,932 92, 877 130, 971 Lancaster, Pa.. 100 101 102 $107,868 165,545 210, 382 123, 634 165,874 1,657 106 965 GROUP IV.—CITIES HAVING A POPULATION OP Schenectady, N. Y. Yoiing.stown, Ohio. Holyoke, Mass Fort Wayne, Ind . - 8182, 446 190, 727 67,438 40, 745 61, 172 All other. 8103, 160, 200, 119, 326 municipal investments and municipal industries that can not; be separated. 243 CLASSIFIED BY DEPARTMENTS, OFFICES, AND OBJECTS-Continued. and the number assigned to each, see page 54.] 1903. GROUP III.-CITIES HAVING A POPULATION OP v.— EXPENSES FOB PUBLIC EDUCATION, 50,000 TO 100,000 IN 1903-Continued. LIBBARIE8, ETC.—Continued. 244 Table 21.—PAYMENTS' FOR GENERAL AND MUNICIPAL SERVICE EXPENSES, [For a list of the cities in each state arranged alphabetically 1903. GEOCrP IV.— CITIES HAVINNG A POPULATION OF 25,000 TO 50,000 IN 1903— Continued. v.— EXPENSES FOK PUBLIC EDUCATION, LIBBABIES, All departments, offices, and objects. All other. CITY OR MUNICIPALITY. Salaries Total. and wages. Eents. Butte, Mont Davenport, Iowa. Quincy, 111 Salem, Mass Elmlra, N. Y Maiden, Mass Bayonne, N. J Superior, Wis York, Pa Newton, Mass. . . . East Louis, 111 Springfield, 111 Chester, Pa Chelsea, Mass Fitchburg, Mass . Knoxville, Tenn.. Eockford, 111 Sioux City, Iowa.. Montgomery, Ala Taunton, Mass Canton, Ohio Jacksonville, Fla 109,015 73,103 190, 293 171,117 116,208 97, 853 135, 189 137,637 117,153 98,721 79, 532 105, 702 103, 527 1,745 1,870 52,750 90,934 180 413 109, 360 35, 706 101,608 786 672 925 894 100, 513 102, 821 75,122 98,659 64, 853 79, 012 67, 733 114,107 Mo 71, 216 Joliet, 111 Chattanooga, Tenn Woonsocket, E.I Sacramento, Cal 136,557 52, 923 87, 013 164,615 . 495 1,120 895 57,145 107, 680 48, 918 60,229 141,274 254 1,025 . . 105, 079 98,844 61, 020 96, 522 196, 818 72,192 70, 461 54,452 71, 772 156, 706 302 340 662 812 127,561 84,193 80, 716 73,256 107, 248 95, 825 096 88,693 80,905 97, 926 102,996 61,275 Pueblo, Colo Council Bluffs, Iowa New 113, 108, 102, 150, Britain, Conn. Kalamazoo, Mich Everett, Mass Cedar Eapids, Iowa.. . . ... Lexington, Ky... Bay City, Mich... Fort Worth, Tex . 70, Easton, Pa Gloucester, Mass West Hoboken, N. J North Adams, Mass Quincy, Mass Colorado Springs, Colo Hamilton, Ohio . . 375 92,201 78, 952 .... W^illiamsport, Pa. Orange, N. J 1,344 62,886 93, 765 86, 417 122, 290 South Omaha, Nebr. Wis 660 .. Galveston, Tex Auburn, N. Y Wichita, Kans Racine, Wis Oshkosh, Wis Newport, Ky $400 252, 513 126, 123, 109, 109, N.J Crosse, 144, 935 141, 614 56, 781 Atlantic City, N. J La 194, 447 170, 897 146, 511 126,648 71, 275 118, 340 86, 911 119,709 142,303 41,410 130, 060 Newcastle, Pa Joplin, S195, 728 94,764 St. Passaic, $251,267 160, 950 86,390 147, 837 105, 979 i.. • 79, 922 100,652 123,022 153, 324 81, 434 93, 104 Lima, Ohio 68, 111 Kingston, N. Y. Newburg, N. Y. 91,947 87, 085 Aurora, III Nashua, N. H . Jackson, Mich . Meriden, Conn. 90,064 75, 290 72, 992 86, 077 70, 345 55,838 60, 349 72, 641 Service transfers. 660 16 856 915 381 1,603 "i,'i45' Miscellaneous. ETC. 245 CLASSIFIED BY DEPARTMENTS, OFFICES, AND OBJECTS-Continued. and the number assigned to each, see page 64.] 1903. GROUP IV.—CITIES HAVING A POPULATION OF 25,000 TO 50,000 IN 1903— Continued. v.— EXPENSES FOR PUBLIC EDUCATION, LIBRAKIES, ETC.— Continued. 246 Table 21.— PAYMENTS' FOR GENERAL AND MUNICIPAL SERVICE EXPENSES, [For a 1903. list of the cities in each state arranged alphabeticafly 247 CLASSIFIED BY DEPARTMENTS, OFFICES, AND OBJECTS-Continued. and the number assigned to each, see page 54.] 1903. VI.— EXPENSES FOR PDBLIC RECREATION— continued. Baths, bathing beaches, etc. Celebrations and entertainments. VII. —MISCELLANEOUS and $261, 551 228, 539 17, 114 16,926 1,972 264,250 1,671 Salaries All other. $12.1, and wages. $19,884 i$306,087 362 93,301 17, 893 13,058 1,110 125, 298 1,046 All other. i 14,698 4,054 1,132 19,884 1,132 165, 661 Gross payments. Salaries and wages. Losses by defalcation and Sundries. fire. All other. $50,897 $30, 504 Total. $3, 567, 981 $43, 957 135 792 217 887 43, 250 27,888 31, 947 47,046 1,620 1,725 506 293,067 18, 927 50,608 217 29, 193 1,442,159 172 437, 016 53,718 54,761 VIII.— INTEREST Miscellaneous. Total. Salaries GENERAL EXPENSES. 1,133 1,483 2, 469, 138, 397, 662, 478 229 $3, 524, 024 2, 425, 885 138, 314 562, 837 43, 967 3, 398, 202 437, 015 ON MUNICIPAL OBLIGATIONS. 248 Table 21.—PAYMENTS' FOR GENERAL AND MUNICIPAL SERVICE EXPENSES, [For a list of the cities in 1903. GROUP III.— CITIES HAVING A POPULATION OF 50,000 TO 300,000 IN 1903— Continued. each state arranged alphabeticslly 249 CLASSIFIED BY DEPARTMENTS, OFFICES, AND OBJECTS-Continued. and the number assigned to each, see page 54.] 1903. -GROUP III.-CITIES HAVING A POPULATION OF VI.— EXPENSES FOK PUBLIC HECKE.4TI0N— Continued. > 50,000 TO 100,000 IN 1903-Continued. 250 Table 21.—PAYMENTS' FOR GENERAL AND MUNICIPAL SERVICE EXPENSES, [For a list of the cities in each state arranged alphabetically 1903. GROUP IV.—CITIES HAVING A POPULATION OF [ 25,000 TO 50,000 IN 1903— Continued. 251 CLASSIFIED BY DEPARTMENTS, and the number assigned to each, see page OFFICES, AND OBJECTS—Continued, 54.] 1903. ^ GROUP IV.—CITIES HAVING A POPULATION OF TI.— EXPENSES FOR PUBLIC BECREATION—continued. 25,000 TO 50,000 IN 1903— Continued. 252 Table 21.— PAYMENTS' FOR GENERAL AND MUNICIPAL SERVICE EXPENSES, [For a list of the cities in each state arranged alphabetically 1903. I.— EXPENSES* FOR GENERAL ADMINISTRATION. ALL GENEKAL AND MUNICIPAL SERVICE EXPENSES. Expenses other than service Service transfers. transfers. All departments, and offices, objects. CITY OK MtFNICIPALIIY. Grand total .2 To mu- Salaries Total.s and Rents. wages. Grand total $319,532,909 Group I Group II Group III Group IV 201,921,028 51, 739, 482 36, 411, 090 29,461,309 . GROUP New York, N.Y.... Chicago, 111 Philadelphia, Pa St. Louis, .. Mo Boston, Mass Baltimore, Md Cleveland, Ohio . . BuSalo, N. Y San Francisco, Cal. Pittsburg, Pa Cincinnati, Ohio. Milwaukee, Wis.Detroit, New Mich Orleans, La I.— CITIES $82, 130, 383 20, 234, 389 21,477,273 14,409,654 20, 082, 416 6,642,478 6, 098, 997 5, 241, 480 5, 960, 722 4, 813, 330 763 3, 451. 026 3,922,710 3, 086, 518 5, 369, 8318, 365, 353 201, 388, 859 51,567,694 36,164,873 29, 243, 927 8177,389,469 114, 075, 536 28, 606, 785 19, 168, 524 15, 638, 624 ous.^ ;, 024, 727 1,568,086 212, 400 131, 869 112, 372 300,000 $49,283,862 13,688,234 9, 846, 331 6, 364, 029 9, 665, 831 $817, 755 171, 394 141, 627 48, 048 196, 606 8373, 536 826, 407, 607 85,745,237 256, 802 71, 801 24,321 20, 612 16, 987, 426 8, 626, 176 2, 179, 22, 848, 609 16, 864, 480 13, 492, 931 OR OVER IN 832, 028, 739 6, 057, 754 50, 800 3, 003, 71,639 9,106 20,028 2,928 1, 940, 6,365,388 3,384,468 3, 922, 710 3, 086, 518 2, 692, 354 308, 644 832, 527 666, 663 19, 369 2, 663, 2, 2, 2, 1, 9,585 1,942 7,360 1903. $27 75, 799 11,489,316 8, 961, 727 10,204,384 791 404 936 202, 035 832, 895 4, wages. 275, 367 99, 987 221,896 196, 770 3, 087, 3, 017, and Total. 8794, 020 , 3, 587, 5, 153, Salaries All other. »38, 951 157 6,642,478 997 632 5, 960, 722 4, 808, 310 5, 098, nicipal industries. HAVING A POPULATION OF $82,130,366 19, 917, 382 21, 477, 273 14,373,804 20,066,821 Miscellane- 887 064 691 1,738,659 1,972,487 2, 126, 665 1,066,239 1,088,241 1, 413, 495 6,020 4,365 66,568 3, 883, 058, 339 2, 478, 666 3, 813,796,636 106 920 1,646,168 1,344,441 253 CLASSIFIED BY DEPARTMENTS, OFFICES, AND OBJECTS— Continued. and the number assigned to each, see page 54.] 1903. I.— EXPENSES'" FOR GENERAL ADMINISTRATION— Continued. 254 Table 21.—PAYMENTS' FOR GENERAL AND MUNICIPAL SERVICE EXPENSES, [For a list of the cities in each state arranged alphabetically 1903. GROUP III.— CITIES HAVING A POPULATION OF TO 50,000 100,000 in 1903— Continued. I.— EXPENSES* FOR GENERAL ADMINISTRATION. ALL GENERAL AND MUNICIPAL SERVICE EXPENSES. Expenses other than service Service transfers. transfers. All departments, ofBces, and objects. CITY OR MUNICIPALITY. Grand total.2 To mu- Salaries Total.2 Miscellane- and ous.' wages. Nashville, Tenn 8760, 669 643, 919 Wilmington, Del Camden, N.J Bridgeport, Conn Trenton, 813,826 853,809 785, 867 . . N.J Troy,N.Y Lawrence, Mass Springfield, Mass Des Moines, Iowa Savannah, Ga Hoboken.N.J Peoria, 111 Evansville, Ind Manchester, N. H . . Utica.N.Y Kansas City, Kans San Antonio, Tex Duluth, Salt . . . Minn Lake City, Waterbury, Conn Elizabeth, N. J Erie, ... Pa Charleston, S. C Wilkesbarre, Pa Norfolk, Va Harrisburg, Pa Youngstown, Ohio . . Saginaw, Mich Tacoma, Wash . Covington, Ky Lancaster, Pa .. Dallas, Tex Lincoln, Nebr Brockton, Mass ... Pawtucket, R. I . Birmingham, Ala Little Rock, Ark . . Spokane, Wash 629, 325 537, 443 542,988 669, 198 606, 611 398,474 326,847 308,491 312, 920 282, 280 646 921 1,963 240 211,060 233, 576 354, 315 324,091 586,555 304 812, 490 593, 559 503, 249 586,555 930, 446 812,490 693, 659 603, 249 349, 400 441,106 423, 572 315, 878 249, 929 871 885 1,278 1,269 700 236, 284 430,248 653,905 420, 330 731,670 430,248 270, 291, 257, 337, 608 705 578 824 194 653, 906 420, 330 731, 670 192,561 456, 562 425, 707 3,377 3,601 2,130 5,852 629. 537, 565, 669, 606, 433. 950, 855, 638, 868 877 862 939 $340, 568 423,908 703, 109 361, 675 482, 635 423,908 692,878 351, 675 482, 635 518,976 667, 278 367, 764 278, 016 422,939 518, 976 667, 278 335, 645, 615, 467, 193, 225 703 529 049 623 624, 125 308, 363 397, 990 Mobile, Ala 420,466 365,866 South Bend, Ind . Wheeling, W.Va. Springfield, Ohio. Johnstown, Pa . Haverhill, Mass . 260, 959 347, 393 Topeka, Kans Teire Haute, Ind. 331, 372, 259, 317, 319, . Allentown.Pa ... McKeesport, Pa Dubuque, Iowa .. . 2 $340,5,58 Altoona, Pa Augusta, Ga Bingham ton, N. Y 1 . 156 272 389 895 730 325 443 010 198 611 1,275,100 729, 618 597; 162 663,746 1, 156, GROUP IV.—CITIES HAVING A POPULATION OF Holyoke, Mass Fort Wayne, Ind Akron, Ohio 344, 612, 300, 566, 666, 5,029 6,011 23, 962 1,771 3,591 857,361 Schenectady, N. Y 346,260 378,918 366, 495 476,820 625,111 470,131 282,057 424, 852 455, 665 983, 163 Yonkers, N. Y Portland, Me Houston, Tex $291, 133 332, 864 2,570 7,171 2,648 820,795 1,275,100 729, 618 597, 162 662, 963 1,068,290 1,110,078 1, 007, Utah $1,910 4,494 3,237 823. 324 . . 526 710 996 720 724 959 660 251 926 442,297 675 898, 723 . $457, 307, 464, 467, 417, 595, 540, 696, 492, 1, 160, New Bedford, Mass Somerrille, Mass 640,574 813, 826 853,809 785. 867 1,051 324, 639 217, 287 248,001 488,455 387,640 276, 412 252, 620 159, 362, 162, 393, 449 237, 930 491, 714 $166, 163 334 218,249 345, 747 178, 098 143, 413 176, 679 162,986 367, 219 133, 564 228,946 632, 597, 457, 193, 969 523 049 623 195, 339, 299, 213, 156, 957 152 928 408 092 261 2,168 1,613 2,712 1,440 138,470 291, 669 295, 982 240, 929 36,091 624, 308, 397, 420, 366, 125 219 990 466 866 162, 237 149. 802 252 160 1,400 330,142 146, 730 248,038 184, 109 231, 955 2,192 1,000 902 648 2,736 76, 138, 183, 81, 246, 106 1,030 104, 523 119, 991 lis, 732 267, .557 633, 851 392 520 479 625 601 331,392 372, 520 259, 479 317, 625 319, 601 181, 755 207, 701 226. 803 184,974 284, 191 208, 763 251,499 140, 747 215,476 179, 304 1,916 106 18, 4,107 2,377 98, 712 692 717 935 924 042 137, 920 94,160 79,383 75,130 44,648 56,399 49,653 38,988 40,958 64, 303 28,875 34,959 26,266 25,420 33,387 44,047 39,008 43, 597 83,828 43,500 28,622 28,870 23,657 32,736 20, 692 50,307 66,305 102,080 56,489 32,322 39,106 44,873 32,874 29,788 24,265 48,940 34,788 40, 572 60,825 29,555 18,630 21,396 31,056 72,226 75,721 60, 114 49,164 20,367 40, 108 28,429 35,398 $39, 963 $17,806 17,930 25,713 12,100 16,913 152, 324 783 22, 022 76, 858 21, 797 24,490 AND LESS THAN $390 1,380 1,020 824 5,688 $43,313 31,266 39,163 44,349 39,202 65,310 1,357 428,025 299, 748 1900 $65,491 53,368 60,472 68,429 66,367 88, 993 85, 506 446 200 669 397 393 531 751 220 260 234,957 133,911 4,068 230, 0.51 OR OVER IN $174, 005 259, 542 $438 236,625 313,334 224, 620 300, 321, 187, 134, 246, 260, 659 and wages. $3,345 339, 946 643, 978 367,764 277, 739 422, 939 347,393 411, 422 267,557 633, 851 411,422 25,000 Salaries Total. All other tries. 944, 608 169 898,723 1,068,290 1, 110, 078 944, 608 Lynn, Mass Oakland, Cal $750, 569 nicipal indus- 7,796 1,489 50,000 IN 1903. 35,166 81, 156 23, 689 36, 724 $10, 231 49,190 46, 110 47, 337 22,069 537 5,021 18,006 300 87, 713 29,397 30,347 21,024 8,087 28,911 28,892 66, 241 51,387 36, 775 19, 248 21, 960 56,316 26,176 22,842 36,428 22, 563 25,640 13,597 15,491 20,516 15,936 21, 197 31,176 28,542 14,829 35,007 11,484 19,723 11,161 9,908 20,314 25,399 26,940 15,523 33,994 29, 369 16,470 18,607 6,662 21,425 18,647 26,619 27,094 21,832 15,107 Including certain refunds paid and received, and also interest on account of municipal investments and municipal industries that can not be separated. Including those payments for Interest which are corporate. 255 CLASSIFIED BY DEPARTMENTS, OFFICES, AND OBJECTS-Coiitinued. and the number assigned to each, see page 54.] 1903. GROUP III.— CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1903— Continued. I.— EXPENSES* FOR GENERAL ADMINISTRATION— Continued. 256 Table 21.— PAYMENTS* FOR GENERAL AND MUNICIPAL SERVICE EXPENSES, [For a li8t of the cities in each state arranged alphabetically 1903. GROUP IV.—CITIES HAVING A POPULATION OF 25,000 OR OVER IN 1900 AND LESS THAN 50,000 IN 1903— Continued. I.— EXPENSES* FOR GENERAL ADMINISTRATION. ALL GENERAL AND MUNICIPAL SERVICE EXPENSES. Expenses other than service Service transfers. transfers. City num- All departments, and offices, objects. CITY OR MUKICrPALITY. ber. Grand total. To mu- Salaries and Total .2 Rents. wages. 113 114 116 ne 117 118 119 120 121 122' 123 124 126 126 127 128 129- 130 131 132 Butte.Mont $533, 425, 270, 504, 405, Davenport, Iowa Quincy, 111 Salem, Mass Elmira, N. Y Maiden, Mass Bayonne, N.J Superior, Wis 437, 068 919 223, 015 1,069,048 3,64, York, Pa Newton, Mass East EOnis, Springfield, 111 Chester, Pa Chelsea, Mass St. 111 415, 755 372, 70S . . 286,453 630,817 473,698 Fitchburg, Mass Knoxvill e, Tenn Rock£ord,Ill Sioux City, Iowa Montgomery, Ala... Taunton, Mass Newcastle, Pa 134 136 136 137 138 139 141 142 143 144 145 146 147 148 Passaic, N.J Atlantic City, N.J... Canton, Ohio Jacksonville, Fla Galveston, Auburn, Tex N.Y Racine, Wis South Omaha, Nebr. Joplin, Mo Joliet,Ill Chattanooga, Tenn Woonsocket, R. I Sacramento, Cal . La Crosse, Wis Oshkosh, Wis Newport, Ky 349 150 151 162 153 Williamsport, Pa Pueblo, Colo Council Bluffs, Iowa 1,54 New 157 158 159 Lexington, 160 161 162 174 1 = 913 491 875 708 710 913 491 875 708 405,710 $533, 425, 270, 504, 638, 437, 364, 223, 1, 053, $175,367 166, 400 122, 422 234, 953 223, 374 300, 664 724 1,377 1,576 865 3,217 336,770 194,387 126,639 120,829 593,745 192,497 126, 839 156,558 277,188 235, 023 241,304 227, 804 101,321 456, 808 141,408 93,557 22, 907 14. 322 163, 139 32,762 18,212 34, 061 11,481 8,647 21,389 11,220 17, 435 600 100 1,037 793 156, 289, 145, 206, 907 284 14,793 26,696 12, 514 681 200 960 35, 193 18, 690 487 1,124 283 3,872 543 166, 134, 118, 137, 213, 390 290, 622 513, 392 213, 390 290, 522 513, 392 129, 483 133, 638 223, 611 331,679 367, 029 331,579 328, 411 185,342 120, 658 378, 941 326, 295 941 212, 794 180, 369 142, 001 130, 911 378, 316, 261, 265, 130, 301,017 276, 313 370, 595 416,873 264,061 276, 347, 415, 264, 936 165 349 911 301,017 318 194 873 061 • 124,267 86, 290 192, 147, 164, 286, 536 .577 603 006 161,239 164,999 194, 166 83, 3,980 393 4,667 1,894 660 452 881 210 44,078 104,501 343 924 973 822 128, 177, 128, 102, 249, 781 316, 785 131, 129 176, 317 677 117, 975 246,048 1,181 622 117, 207 256, 116 127,660 150, 159 Tex 426, 360 387, 190 181,003 Mass Jackson, Mich 420, 285 181,003 414,560 264,209 Gloucester, 264,209 16,908 26,762 27,673 8,883 39,759 800 2,489 49 669 538 073 785 048 116 Mich i,278 22,520 131,912 143, 606 230,410 137, 903 237, 626 400 250, 316, 246, 256, City, 31,813 40, 664 47, 838 13, 709 80, 405 $1,928 16,998 9,448 22, 971 274,120 239, 662 393, 698 '705 137, 341 296, 954 129, 023 Fort Worth, Easton, Pa $45,573 30,424 17,160 37, 165 46, 153 2,796 2,240 221,714 229, 649 249, 585 487, 887 260, 936 Bay and wages. 463 629 895 949 276 714 549 685 620 936 Kv Total. 220, 243, 129, 246, 23S, 221, 229, 249, 607, 260, Britain, Conn.. Cedar Rapids, Iowa Salaries All other. 416,756 372,. 708 286, 463 524, 842 473,698 303, 661 432, 230 261,165 265,349 nicipal industries. 8260 147 75 3,720 1,075 120 662 898 398 066 274, 239, 393, 312. 448, ous.^ 286 944 378 035 181,261 S358, 258, 148, 266, 068 068 919 015 770 Miscellane- 36, 650 25, 044 28,045 33, 826 6,367 8,837 16, 836 38, 618 32, 758 360 31, 292 34,472 10, 18,379 33, 003 11,330 22,605 127, 169 111,408 161,671 96,878 218,001 119, 968 1,816 4,479 1,465 118,141 110, 428 186, 464 120, 448 19,733 140,468 460 616 2,206 105,336 225,519 83,666 195,943 142, 035 200 9,970 ,300 1,425 29, 23,076 19,872 9,759 19,414 15, 272 9,695 15, 790 10,328 22,120 16,920 16,520 10,013 16,641 8,748 21, 567 29,728 16, 421 37, 125 25, 976 12, 414 29, 20, 22, 52, 12, 053 656 949 416 914 7,249 14,059 13,709 22,131 9,100 16, 18, 46. 46, 740 188 323 367 875 11,035 51,700 19, 533 32, 9,667 11,276 20, 866 13, 703 7,789 8,660 20, 645 15,874 18,389 6,080 39,977 11,516 Including certain refunds paid and received, and also interest on account of municipal investments and municipal industries that can not he seoarated ^ Including those payments for interest which are corporate. ' 257 CLASSIFIED BY DEPARTMENTS, OFFICES, and the number assigned to each, see page AND OBJECTS—Continued. .i4.] 1902. GROUP IV.—CITIES HAVING .V POPULATION OF 25,000 OR OVER IN 1900 AND LESS THAN I.— EXPENSES'! FOR GENEKAL ADMINISTRATION— COntinUtd. Legislative offices. department', o£and objectsContinued. All lices, Mayor and exec- utive otBces. Council, board of aldermen, etc. All other. Salaries All other. and Rents. Miscellaneous. ?260 145 68 134 295 $12, Sol 64 14,841 14, 622 20, 165 4,376 39, 493 1, 450 163 1,156 230 '"soe" 14, 281 7, 649 14, 0.W 23. 33S 14, T6.H 16, .54S 15,2,S5 8.325 15, 5.=.3 11,426 1,200 49 4, .575 11,324 6,992 16, 328 5,098 201 463 2,037 480 2,778 1,249 1,894 5 484 169 460 580 1,406 wages. S2,000 1,000 1,500 1,788 I Salaries and wages. $4,800 2,688 1,683 All other. $223 177 5, 556 50,000 IN 190S— Continued. 258 Table 21.— PAYMENTS' FOR GENERAL AND MUNICIPAL SERVICE EXPENSES, [For a list of the cities in each state arranged alphabetically 1903. 1.— EXPENSES^ FOE GENERAL ADMINISTEATION— Continued. Finance offices and accounts— Continued. Statistical offices. CITY OK MUNICIPALITY. Salaries All other. and wages. Grand total. Group I... Group II.. Group IIIGroup IV Auditor or comp- Collection of taxes. $1,298,794 868, 152, 174, 103, 8402, 263 326 156 910 402 GROUP 364, 738 12, 828 10,'193 14, 509 fices troller. Salaries and wages. 8877, 622 325, 218, 171, 161, I.— CITIES 930 454 868 370 All other. Salaries and wages. Other finance All other. Miscellaneous general offices. of- and accounts. Salaries and wages. All other. Salaries and wages. All other. Salaries and wages. All other. 8187, 169 $1, 413, 666 $161, 191 $286, 256 $235, 010 $184, 857 822, 494 $581, 239 $239, 381 142,406 16, 727 14,940 IS, 096 957, 578 217, 953 139,880 98,255 141, 514 237, 055 23, 789 190, 331 140, 811 3,035 8,141 6,959 4,359 462. 794 146,147 37,526 18,411 37, 297 HAVING A POPULATION OF 9,190 6,712 3,775 300,000 9,732 15, 680 269 10,076 20, 334 14, OR OVER IN 1903. 18,842 740 8,464 16, 56, 931 50,239 21, 275 259 CLASSIFIED BY DEPARTMENTS, and the number assigned to each, see page OFFICES, AND OBJECTS-Continued. 64.] 1003. 1.— E.XPENSES2 FOR GENERAL ADMINISTRATION— Continued. Table 21.—PAYxMENTS^ FOR GENERAL AND MUNICIPAL SERVICE EXPENSE [For a list of tlie cities in 1903. GROUP III.— CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1903— Continued. each state arranged alphabetical 261 CLASSIFIED BY DEPARTMENTS, OFFICES, AND OBJ ECTS-Continued. and the number assigned to each, see page 54.] 1903. GROUP HI.-CITIES HAVING A POPULATION I.— EXPENSES City hall. OB' 60,000 TO 100,000 II.— EXPENSES 2 FOR PUBLIC SAFETY (PROTEC- FOR GENERAL AMIINISTRATION— continued. = Elections. IN 1903-Continued. TION OF LIFE, HEALTH, AND PROPERTY). Public printing. All other. All departments, offices, and All other. Salaries and wages. All other. $1,740 75 3,034 1,307 600 86,730 5,141 4,621 3,472 2,322 4,638 5,452 2,369 3,010 3,849 2,465 791 2,911 3,480 2,519 52 720 2,811 6,981 167 2,290 5,806 2,400 Salaries and wages. All other. Salaries All other. and wages. Legal advertising. Miscella- neous. 156 $1,036 2,316 6, 342 3,845 1,666 507 2,497 2,897 6,562 12,146 8,205 3,873 4,706 2,944 2,669 3,0.i6 2,412 490 S70 3,477 2,207 6,985 3,606 6, 487 375 11,011 4,540 8,046 6,397 3,402 3,044 2,046 424 929 482 1,065 993 400 12, 145 82, 742 "7," 267' $7, 973 2, 7.=>8 3,343 objects. Light Water for Miscellaother neous than for general general streets. purposes. 6,146 3,871 6,009 9,239 3,003 5,152 82, 316 "1,502' $7, 222 2,593 7,841 6,492 438 4,128 2,713 1,267 43 614 and Total. wages. accounts. 83, 137 6,058 4,207 8,633 6,654 Salaries $192, 148, 204, 176, 190, 166 076 208 904 Rents. $177, 980 $500 879 660 632 742 1,650 307 80 611 88, 170, 129, 169, 204, 312 173, 012 213,474 181,860 191,046 192,178 123, 800 245, 131 219, 280 198, 604 009 868 638 690 274 121, 947 183, 152 126, 702 111, 358 146, 196, 189, 193, 217, 161,847 141,964 163,247 191,562 Miscella- neous. $13, 69, 31, 46, 686 196 998 966 1,674 2,534 939 2,588 400 29, 726 1,239 271 1,200 1,087 22, 823 34, 740 46, 474 29, 63, 24, 74, 090 146 514 304 29,256 25, 722 I 8,835 960 3,260 600 2,778 1,917 4,906 3,918 2,255 1,680 5,776 2,074 800 2,316 3,348 5,637 4,713 2,936 1,140 480 2,340 2,620 2,215 1,318 3,271 6,535 627 4,032 9,010 1,918 2,023 3,120 4,427 5,145 12,228 3,887 289 3,200 257 202 1,696 2,844 1,216 1,035 159 7,370 1,126 1,726 946 1,929 600 1,416 3,899 1,118 1,876 982 2,580 3,877 6,083 3,663 7,517 6,189 6,761 1,673 963 1,139 906 4,904 569 1,654 206 7,402 4,066 6,107 3,393 849 4,646 1,208 8,362 2,188 1,400 GROUP IV.—CITIES HAVING A POPULATION OF $720 545 1,134 1,663 4,156 368 1,676 2,806 2,106 1,821 1, 1,775 2,450 881 2,353 2,487 4,272 4,143 10, 036 25,000 122,471 123,764 149, 050 148, 629 20, 982 1,768 709 21, 198 1 488 1,174 273 OR OVER IN 6,812 151,338 167, 623 103, 936 116, 006 116, 176 ""548 1900 102, 382 111,312 116, 142, 86, 88, 91, 24,971 18, 193 27, 677 24,550 329 626 77, 316 132, 800 AND LESS THAN 18 200 036 37,894 24, 387 19, 859 2,469 667 1,380 17,626 38, 683 48, 318 43, 612 16, 70, 972 153, 600 31, 866 160, 971 136, 821 116,842 50,000 11,113 23, 373 46,427 37, 217 36, 927 411 652 743 93, 401 482 192, 123 185, 706 161,734 57, 460 760 241 170, 694 96, 377 173, 659 49, 2,242 99, 631 IN 1903. 262 Table 21.— PAYMENTS' FOR GENERAL AND MUNICIPAL SERVICE EXPENSES, [For a list of the cities in each state arranged alphabetically 1903. GROUP IV.— CITIES HAVING A POPULATION OF 2.5,000 OR OVER IN 1900 AND LESS THAN 50,000 IN 1908— Continued. 263 CLASSIFIED BY DEPARTMENTS, and the number assigned to each, see page OFFICES, AND OBJECTS—Continued. 54.] 1903. GROUP IV.—CITIES HAVING A POPULATION OF 25,000 OR OVER IN 1900 AND LESS THAN TION OF LIFE, HEALTH, AND PROPERTY). Public printing. Elections. IN 1903— Continued. II.— EXPENSES^ FOR PUBLIC SAFETY (PROTEC- 1.— EXPENSES 2 FOR GENERAL ADMINISTRATION— Continued. City hall. 50,000 All departments, ofhces, All other. and objects. City number. All other. All other. Salaries All and other. wages. 82,005 1,575 660 2,176 2,043 $4, 610 1,000 2,340 1,380 200 1,484 984 5,086 809 107 3,873 1,452 920 2,189 6,891 Salaries and wages. All other Salaries and wages. Legal advertising. $1,790 2,288 775 2,622 4,088 8383 222 96 226 4,387 81, 102 2,171 2,807 213 883 1,386 1,159 3,104 1,140 3,841 619 2,445 800 896 6,106 2,250 1,035 2,947 4,352 i,7ai 1,953 1,036 842 502 1,800 150 3,180 1,020 1,309 1,375 1,200 3,662 971 10,220 611 43 691 400 3,300 1,155 378 1,040 'i,'766 293 1,216 169 677 3,331 6,416 673 708 49 1,189 21 451 538 1,197 4,565 908 1,380 7,215 401 1,505 688 954 600 2,264 5,346 798 1,915 786 220 600 I '600 612 2,301 720 2,400 1,905 1,478 2,415 3,617 1,300 986 1,508 2,484 1,935 5,316 660 1,417 480 55 l,56i 946 1,851 5,504 852 2,606 3,003 1,500 308 267 1,720 449 5,508 1,707 330 800 '285 1,392 1,139 1,035 440 886 264 135 331 35 7,946 1,734 336 628 874 611 260 2,216 198 2,096 766 1,680 83,003 4,713 1,442 3,451 3,111 1,369 1,968 692 7,334 streets. 82, 2.60 240 371 2,466 1,101 3,643 1,830 771 720 2,590 41 1,199 3,518 5,836 1,815 2,499 5,044 500 1,976 497 435 2,360 1,746 878 172 7,991 272 1,252 519 1,580 708 780 341 1,153 371 2,013 $117, 928 93,826 65,850 118, 068 102, 628 68,700 44, 298 92, 763 65, 250 88,316 83,491 75, 408 65, 196 16,002 107, 422 466 44, 326 140, 003 68,942 19,447 117,406 516 12 107 266 2,487 721 275 118 926 230 113 35, 123 114 115 21,640 22, 119 12, 17, 38, 24, 22, 678 792 480 704 697 27, 076 11, 431 63,704 68, 336 38,637 18, 149 17, 197 66,488 45,476 66, 486 75, 312 78, 714 46, 159 19, 95, 981 25, 531 75, 372 729 9,208 35,975 54,724 64, 913 66, 072 26, 333 22, 697 11, 762 10, 399 12, 562 15, 176 27, 929 43, 581 60,888 68,372 8,243 29,408 246 259 83, 596 57, 074 77, 190 47, 712 6,406 706 26 55, 811 59, 759 32, 791 26,944 32, 736 20,419 65, 1,219 1,299 69,005 78,430 61, 002 88,957 57, 669 43, 433 39, 283 33, 2,503 1,682 190 15 809 5,172 809 23, 027 1,472 498 3,176 780 $38, 653 101, 582 11 13, 625 12 Miscellaneous. 90,780 107, 412 64, 168 93,621 86, 933 ' 150 14,605 Renfi. 41,509 60,826 145,263 69, 131 98, 110 1,660 398 15,201 and wages. $156, 481 867 2, 375 1,337 305 121 705 1,200 3,441 2,209 Total. accounts. 295 2,047 1,142 555 360 2,358 1,230 1,692 994 1,612 2,969 Salaries 1,908 3,244 3,576 2,620 4,678 2,831 4,832 939 6,895 3,302 2,628 937 P'^'POses. 1,126 917 3,030 1,748 1,725 1,152 3,074 2,061 960 553 176 847 1,719 Miscellaneous. MiscellaLight Water (or neous other general general than for 3,003 44,666 98,144 60, 872 59, 372 68, 139 51, 149 51, 186 72,482 29,851 86,358 57, 815 610 68,991 52, 731 75, 343 49, 869 200 27,502 32, 643 80, 153 28,965 34,205 41, 682 45, 049 42, 971 69, 292 24, 205 64. 038 44, 186 300 100 325 393 1,515 116 117 ,118 119 120 121 122 123 124 125 126 127 128 129 130 131 132 134 135 136 137 264 Table 21.—PAYMENTS' FOR GENERAL AND MUNICIPAL SERVICE EXPENSES, [For a 1903. list of the cities in eacti state arranged alphabetically 265 CLASSIFIED BY DEPARTMENTS, OFFICES, AND OBJECTS-Continued. and the number assigned to each, see page 54.] 1003. II.— EXPENSES^ FOR PUBLIC SAFETY (PROTECTION OF LIFE, HEALTH, AND PROPERTY)— Continued. 266 Table 21.— PAYMENTS' FOR GENERAL AND MUNICIPAL SERVICE EXPENSES, [For a list of the cities in 1903. GROUP III.— CITIES HAVING A POPULATION OF 50.000 TO 100,000 IN 1903— Continued. each state arranged alphabetically 267 CLASSIFIED BY DEPARTMENTS, OFFICES, AND OBJECTS— Continued. and the number assigned to each, see page 54,] 1903. GROUP II. III.— CITIES — EXPENSES^ HAVING A POPULATION OP FOR PUBLIC SAFETY (PROTECTION OF LIFE, 50,OQO TO 100,000 IN 1903— Continued. HEALTH, AND PROPERTY) — Continued. 268 Table 21.—PAYMENTS' FOE GENERAL AND MUNICIPAL SERVICE EXPENSES, [For a list of the cities in each state arranged alphabetically 1903. UKOUP IV.— CITIES HAVING A POPDLATION OF 25,000 OR OVER IN 1900 AND LESS THAN 50,000 IN 1903— Continued. 269 CLASSIFIED BY DEPARTMENTS, OFFICES, AND OBJECTS-Continued. and the number assigned to each, see page 54.] 1903. GROUP IV.-CITIES HAVING A POPULATION OF 11.— EXPENSES 2 25,000 OR OVER IN 1900 AND LESS THAN FOB PUBLIC SAFETY (PROTECTION OF LIFE, HEALTH, AND 50,000 IN 1903-Continued. Table 21.— PAYMENTS' FOR GENERAL AND MUNICIPAL SERVICE EXPENSES, [For a the cities in each state arranged alphabetically list of 1903. III.— EXPENSES^ All departments, offices, FOK PUBLIC CHAKITIES AND COKBECTIONS. and Administration. objects. Poor in institutions. CITY OR MUNICIPALITY. Salaries and wages. Grand total 817, 662, 442 Group I Group IIGroup III Group IV 11, 853, 805 . 886, 800 1,665,878 1,245,959 2, GROUP 1 I.— CITIES S3, 898, 615 2, 817, 922 667, 902 300, 784 209, 007 Payments to other civil divisions. 81,311,426 550, 430, 171, 159, 166 636 488 136 Of All other. Payments Salaries to private institutions and agencies. and Rents. 83,794,497 860, 614 102 40, 188 462, 013 262, 366 155, 016 9,095 6,897 4,434 2, 915, HAVING A POPULATION OP 300,000 Miscellaneous. wages. 88, 590, 290 $268, 903 427 417, 154 924, 343 718, 366 5, 630, 1, OR OVER IN 1903. All other. city. Salaries and All other. $878, 681 8720, 960 81,678,263 154, 532 860, 142 66, 330 27, 741 8,814 6,913 2,812 472,^66 106, 812 99,849 41,543 1,058,771 .301, 067 226, 719 91,716 21,300 271 CLASSIFIED BY DEPARTMENTS, OFFICES, AND OBJECTS-Continued. and the number assigned to each, see page 54,] 1003. ^ m.—EXPENSES 2 FOR PUBLIC CHARITIES AND CORRECTIONS— Continued. Table 21.—PAYMENTS FOE GENERAL AND MUNICIPAL SERVICE EXPENSES, ^ [For a list of the cities in each state arranged alphabetioaily 1902. GROUP III.— CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1903— Continued. 273 CLASSIFIED BY DEPARTMENTS, OFFICES, and the number assigned to each, see pkge OBJECTS-Continued. 54.] , GROUP AND III.-CITIES 1903. HAVING A POPULATION OF 60,000 TO 100,000 IN 1903-Continued. Table 21.— PAYMENTS' FOR GENERAL AND MUNICIPAL SERVICE EXPENSES, [For a list of the cities in each state arranged alphabeticStly 1903. GEOUP IV.—CITIES HAVING A POPULATION OF 25,000 OR OVER IN 1900 AND LESS THAN 50,000 IN 1903— Continued. 275 CLASSIFIED BY DEPARTMENTS, OFFICES, and the number assigned to each, see page AND OBJECTS-Continued. 54.] 1908. 276 Table 21.— PAYMENTS FOR GENERAL AND MUNICIPAL SERVICE EXPENSES, i [For a list of the cities in each state arranged alphabetically 1903. ni.— EXPENSES Hospitals 2 FOE PUBLIC CHARITIES AND CORRECTION.?— Continued. —Cont'd. Prisons IV.— EXPENSES 2 FOR PUBLIC HIGHWAYS AND SANITATION. All departments, offices, and reformatories and objects CITY OR MUNICIPALITY. Insane. Of civil All other. city. Of other Salaries Of other Private. and All other. Total. Private. civil Salaries divisions. and wages. divisions, Rents. wages. Grand total Group I.. Group II. Group III Group IV $16, 040 $1,360,208 $1, 299, 215 $1, 137, 147 $1, 655, 948 889, 682 $88, 169 $54,251,996 314 5,518 5,847 4,361 676, 452 746, 871 310, 593 142, 899 949, 002 135, 974 1,272,392 282, 347 57, 328 43,881 16, 737 55, 542 81,361 5,938 150 727 31,832,317 9,891,009 7, 083, 645 5, 445, 025 347,432 222, 790 113,534 GROUP 1 I.— CITIES 98,852 23,237 28, 934 HAVING A POPULATION OF 6,902 10, 601 300,000 OR OVER IN 1903. Miscella- neous. $22, 927, 006 $323, 090 $31,001,900 609 4,017,286 2, 667, 852 2, 229, 260 297, 389 17,522,319 5,865,209 4,402,274 3,212,098 14, 012, 8,616 13,519 3,667 277 CLASSIFIED BY DEPARTMENTS, OFFICES, AND OBJECTS— Continued, and the number assigned to each, see page 54.] 1903. 278 Table 21.—PAYMENTS' FOR GENERAL AND MUNICIPAL SERVICE EXPENSES, [For a list of the cities in i9oa. GROUP III.— CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1903— Continued. each state arranged alphabetically 279 CLASSIFIED BY DEPARTMENTS, OFFICES, AND OBJECTS-Continued. and the number assigned to each, see page 54.] 1008. GROUP III.-CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1903-Continued. :V.— EXPENSES^ FOR PUBLIC HIGHWAYS AND SANITATION— Continued. 280 Table 21.— PAYMENTS' FOR GENERAL AND MUNICIPAL SERVICE EXPENSES, [For a list of the cities in each state arranged alphabetically J902. GROUP IV.—CITIES HAVING A POPULATION OF 25,000 OE OVER IN 1900 AND LESS THAN 50,000 IN 1903— Continued. 281 CLASSIFIED BY DEPARTMENTS, OFFICES, AND OBJECTS-Continued. and the number assigned to each, see page 54.] 190S GROUP IV.-CITIES HAVING A POPULATION OF 25,000 OR OVER IN 1900 AND LESS THAN IV.— EXPENSES^ FOR PUBLIC HIGHWAYS AND SANITATION— Continued. 60,000 IN 1903-Continued. 282 Table 21.—PAYMENTS' FOR GENERAL AND MUNICIPAL SERVICE EXPENSES^ [For a 1903. list of the cities in each state arranged alphabetically 283 CLASSIFIED BY DEPARTMENTS, OFFICES, AND OBJECTS-Continued. and the number assigned to eacli, see page 54.] 284 Table 21.— PAYMENTS FOR GENERAL AND MUNICIPAL SERVICE EXPENSES, ^ [For a list oJ the cities in each state arranged alphabetically 1903. GROUP III.— CITIES HAVING A POPULATION OF 60,000 TO 100,000 IN 1903— Continued. 285 CLASSIFIED BY DEPARTMENTS, OFFICES, AND OBJECTS-Continued. and the numbe" assigned to each, see page 54.] 1909. 286 Table 21.— PAYMENTS FOR GENERAL AND MUNICIPAL SERVICE EXPENSES, • [For a list of the cities in each state arranged alphabetically 1902. GROUP IV.— CITIES HAVING A POPULATION OF 25,000 OR OVER IN 1900 AND LESS THAN 50,000 IN 1903— Continued. 287 CLASSIFIED BY DEPARTMENTS, OFFICES, AND OBJECTS— Continued. and the number assigned to each, see page 54.] 1903. GROUP IV.— CITIES HAVING A POPULATION OF 25,000 OR OVER IN 1900 AND LESS THAN 50,000 IN 1902— Continued. 2»» Table 21.— PAYMENTS' FOR GENERAL AND MUNICIPAL SERVICE EXPENSES, [For a list of the cities in each state arranged alphabeticallj^ looa. -EXPENSES 2 rOR PDBLIC EDDCATION, LIBRARIES, ETC.— continued. Art galleries, museums, etc. Libraries. VI.— EXPENSES 2 FOR PUBLIC RECREATION. All departments, offices, and objects. Parks, gardens, etc. Baths, bathing beaches, etc. Salaries Salaries CITY OR MTJNICIPALITY. All other. Salaries and Salaries and All other. wages. Grand total Group I.. Group IIGroup III Group IV Chicago, 111 Philadelphia, Pa St. Louis, Mo Boston, Mass Baltimore, Md Cleveland, Ohio .-. Buflalo,N.Y San Francisco, Cal. Pittsburg; Pa Detroit, New . Mich Orleans, La. and and wages. Rents. Miscellaneous. 87, 915, 540 255 6,754 8428, 121 8328, 649 $12, 280, 198 84, 364, 208 $10, 450 872, 310, 173, 139, 350 558 002 345 566, 984 204, 582 176, 622 425,215 306, 156 10,366,997 1,043,605 608, 616 260, 980 3,281,637 584, 103 335, 907 152, 561 6,063 1,413 1,723 1,261 8181,008 121,618 65, 878 29, 306 177, 704 50, 243 53, 508 42, 508 83,848 147,686 32, 225 27, 926 6,578 '"'2,' I.— CITIES 8209, 372 21,607 72, 450 22, 897 54, 822 60, 000 37, 922 28, 706 11,2.56 27, 441 Cincinnati, Ohio. Milwaukee, Wis Salaries Total. 81, 495, GROUP New York, N.Y... wages. All other. 5,729 9,216 6,646 906 8, 320 12,703 1,470 HAVING A POPULATION OF $235,572 300,000 7, 079, 468, 270, 107, OR OVER IN 307 089 986 168 1903. Ail other. wages. All other. 068 8243, 335 883,646 043, 600 561, 908 322, 632 1,851,476 378, 203 151,957 88, 825 210,071 19, 790 12, 916 558 50,444 18,067 13,327 1,818 $4, 080, 097 3, and wages. $2, 625, 206, .564 289 CLASSIFIED BY DEPARTMENTS, OFFICES, AND OBJECTS-Continued. and the number assigned to each, see page 54.] 290 Table 21.—PAYMENTS FOR GENERAL AND MUNICIPAL SERVICE EXPENSES, ' [For a list of the cities in 1903. GROUP III.— CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1903— Continued. each state arranged alphabetically 291 CLASSIFIED BY DEPARTMENTS, OFFICES, AND OBJECTS-Continued. and the number assigned to each, see page 54.] 1903. 292 Table 21.— PAYMENTS' FOR GENERAL AND MUNICIPAL SERVICE EXPENSES, [For a list of the cities in each state arranged alphabetically 1903. GROUP IV.-CITIES HAVING A POPULATION OF 25,000 OK OVER IN 1900 AND LESS THAN 50,000 IN 1903-Continued. 293 CLASSIFIED BY DEPARTMENTS, OFFICES, AND OBJECTS-Continued. and the number assigned to each, see page 54.] 1902. GROUP IV.-CITIES HAVING A POPULATION OF VI.— EXPENSES^ FOK PUBLIC RECKEA- TiON— continued. 26,000 OR OVER IN 1900 AND LESS THAN 60,000 IN 1903-Continued. 294 Table 23.— PAYMENTS FOR EXPENSES OF MUNICIPAL INVESTMENTS, [For a list of the cities in each state arranged 1903. MUNICIPAL INVESTMENT EXPENSES. 1 MUNICIPAL INDUSTRIAL EXPENSES. All industries. CITY OR MUNICIPALITY. Salaries Total. and Expenses other than service transfers. All Aggregate. To Salaries and Total. Rents. wages. Grand total (175 cities) Group I Group II Group III Group IV Total (160 Group IV . . (93 cities) cities) (78 cities) '- Miscellaneous. munici- All pal in- other. dustries. $441,386 $82,455 $358,931 $24,213,871 $24,048,160 $12,684,789 $101,755 $11,261,616 S56, 142 $109,569 374, 149 299,324 51,322 5,590 10,326 74,325 2,168 3,025 2,937 14,992,736 3,582,643 2,674,472 2,964,130 14,853,909 3,574,666 2,667,806 2,951,789 8,352,840 1,608,691 1,367,983 1,355,375 85,119 5,626 4,962 6,049 6,415,950 1,960,440 1,294,861 1,590,366 37,599 6,250 3,666 8,627 101,218 1,637 3,000 440,047 82,380 357,667 6,124 23,834,298 2,684,557 23,668,976 2,572,605 12,512,600 1,183,186 100,018 4,312 11,056,358 1,385,107 55,974 8,459 109,348 3,493 =. 2,862. GROUP 1 Service transfers. other. I.-CITIES 49, 154 2,665 7,388 HAVING A POPULATION OF 300,000 OR OVER IN 1903. 3,n4 295 AND MUNICIPAL INDUSTRIES, CLASSIFIED BY INDUSTRIES AND alphabetically and the number assigned to OBJECTS. each, see page 54.] 1903. MUNICIPAL INDUSTRIAL EXPENSES '—Continued. zvo Table 22.—PAYMENTS FOR EXPENSES OF MUNICIPAL INVESTMENTS [For a list of the cities in each state arrangeS 1903. GROUP III—CITIES HAVING A POPULATION OF 50,000 TO MUNICIPAL INVESTMENT EXPENSES. 100,000 IN 1903— Continued. MUNICIPAL INDUSTRIAL EXPENSES.! : All industries. CITY OE MUNICIPALITY. Salaries and Total. wages. Exp3nses other than service transfers. All other .J Aggregate. Total Nashvilln, Tenn... Wilmington, Del.. Camden, N. J Bridgeport, Conn. Trenton, N. J Troy, N. S320 $300 ; Lynn, Mass Oakland, Cal New $20 Y 71,774 118,039 2,217 83,969 41,383 600 Bedford, Mass. Mass Somerville, Lawrence, Mass . Springfield, Mass . . Des Moines, Iowa. Savannah, Ga Hobolten, N.J Peoria, 111 Evansville, Ind Manchester, N. H... Dtica,N. Y Kansas City, Lake City, Elizabeth, N.J 85 Utah. aterbu ry Conn Salt W 516 Kans San Antonio, Tex Duluth, Minn Erie, , Pa Charleston, S. C. Wilkesbarre, Pa. Norfolk, Va Harrisburg, Pa.. Yonkers, N. Y. Portland, Me.. Houston, Tex.. 1,000 70 53 ! $60,110 62,337 87,977 1,350 51,839 85 $60,110 62,337 87,977 1,350 51,839 297 AND MUNICIPAL INDUSTRIES. CLASSIFIED BY INDUSTRIES AND alphabetically and the number assigned to each, see page OBJECTS-Continued. * .^i4 ] 1903. GROUP III.-CITIES HAVING A POPULATION OF 50,000 TO 100,000 MUNICIPAL INDUSTRIAL EXPENSES >— Continued. IN 1903-Continued. 298 Table 33.— PAYMENTS FOR EXPENSES OF MUNICIPAL INVESTMENTS [For a list of 1903. GROUP IV.— CITIES HAVING A POPULATION OF 25,000 TO 50,000 IN 1903— Continued. the cities in each state arranged 299 AND MUNICIPAL INDUSTRIES, CLASSIFIED BY INDUSTRIES AND jLlphabetically and the number assigned to each, see page OBJECTS-Continued. 54.] 1903. GROUP IV.-CITIES HAVING A POPULATION OF 25,000 TO MUNICIPAL INDUSTRIAL EXPENSES '— Continued. 50,000 IN 1903-Continuel 300 Table 22.— PAYMENTS FOR EXPENSES OF MUNICIPAL INVESTMENTS [For a list of the cities in eacli state arranged alphabetically 1902. INVESTMENT .MUNICIPAI, MUNICIPAL INDUSTRIAL EXPENSES.' EXPENSES.' All industries. CITY OB MUNICIPALITY. Salaries Total. and wages. Expenses other than service transfers All other. Aggregate. To Salaries Total. Miscella neous. and wages. Grand total 8143, 605 Group I.. Group II. Group III Group IV GROUP 1 879, 372 89, 227 42, 613 39, 484 33, 218 4,443 7,322 2,825 3,845 I.— CITIES 864,233 49, 743 9,895 1,618 3,477 820, 218, 162 12, 749, 041 2, 830, 517 947 169, 657 2, 468, 2, HAVING A POPULATION OF 820, 173, 732 12, 733, 173 2, 823, 189 2, 449, 417 2, 167, 300,000 953 811, 362, 092 7, 807, 042 1,513,327 1,069,244 972, 479 OR OVER IN 1903. Service transfers. municipal industries. All other. 846, 197 88, 765, 443 840, 701 83,729 27,410 11,932 3,515 3,340 4, 898, 721 1,297,930 1,376,658 1, 192, 134 13, 012 6,926 19,059 1,704 2,856 402 471 301 AND MUNICIPAL INDUSTRIES, CLASSIFIED BY INDUSTRIES AND and the number assigned to each, see page OBJECTS-Continued. 54,] 1903. MUNiciPAi, INDUSTRIAL EXPENSES'— continued. Waterworks. Salaries and wages. All other. Electric light works. Salaries and wages. All other. 1,470,763 86, 690, 602 S295, 503 $419, 425 3,295,990 1,230,441 1, 142, 721 921,450 236, 262 241, 720 5,615.969 1, 330, 790 788,827 735, 177 Gas works. Markets and public scales. Salaries All other. and wages. $120,586 |$157,SL'3 Salaries and wages. 8261,274 162, 618 60,019 '59,'25i' 'i77,'765 75,899 44,687 GKOUP ' ll.'i,336 ; 42,487 I.— CITIES 26, 306 22, 331 .All other. S95, 237 406 358 122 6,351 47, 27, 16, Docks, wharves, and landings. Salaries and wages. Salaries All Other. and wages. $1,247,352 $1, 025, 004 504 810 8,764 5,274 1, 218, 14, 1,001,460 5,311 12, 265 6,968 HAVING A POPULATION OF 300,000 Institutional industries. Cemeteries. $440, 269 $136, 108 772 777 473 247 14, 667 39, 722 54, 762 26, 967 86, 96, 165, 92, Salaries All Other. OR OVER IN and wages, $4,320 $103, 277 4,320 1903. $1,606,848 884,974 860,678 429,648 482,025 291,231 136,966 248,620 GROUP II.— CITIES GROUP III.— CITIES HAVING A POPULATION OF 100,000 HAVING A POPULATION OF 50,000 All other. TO 300,000 IN 1903. TO 100,000 IN 1903. 103, 277 All other munici pal industries. Salaries and W8ges. All other. $522, 026 $284, 164 483, 607 221, 611 20, 931 7,030 3,975 13, 512 39, 967 15, 556 302 Table 22.— PAYMENTS FOE EXPENSES OF MUNICIPAL INVESTMENTS [For a list of the cities in eacli state arranged alphabetically 1903. GROUP III.— CITIES HAVING A POPULATION OF 50,000 TO 100,000 in 1903— Continued. 303 AND MUNICIPAL INDUSTRIES, CLASSIFIED BY INDUSTRIES AND and the number assigned to each, see page OBJECTS-Continued. 54.] 1903. GROUP III.-CITIES HAVING A POPULATION OP 60,000 TO 100,000 MUNICIPAL INDUSTRIAL EXPENSES^— Continued. IN 1903-Continued. 304 Table 22.— PAYMENTS FOR EXPENSES OF MUNICIPAL INVESTMENTS [For a list of the cities in each state arranged alphabetically 1903. 'GROUP IV.— CITIES HAVING A POPULATION OF 25,000 OR OVER IN 1900 AND LESS THAN 50,000 IN 1903— Continued. 305 AND MUNICIPAL INDUSTRIES, CLASSIFIED BY INDUSTBIES AND and the number assigned to each, see page OBJECTS-Continued. 54.] 1903. GROUP IV .-CITIES HAVING A POPULATION OP 25,000 OR OVER IN 1900 AND LESS THAN MUNICIPAL INDUSTRIAL EXPENSES 1— Continued. 50,000 IN 190S-Continued. 306 Table [For a list of the cities in 23.— PAYMENTS FOR OUTLAYS.' each state arranged alphabetically and the number assigned to each, see page 64.] 1903. ALL OUTLAYS. Outlays for groups of departments or City num- Outlays offices. for sala- CITY OR MUNICIPALITY. For munic- ber. Total. General administration. Grand total (175 cities) Group I Group II Group III Group IV (93 8177,536,592 . cities) Total (160clties)s.... Group IV (78 cities) 8. Chicago, 111 Philadelphia, Pa.. St. Louis, Mo Boston, Mass Baltimore. Md Cleveland, Ohio... Buffalo, N.Y San Francisco, Cal Pittsburg, Pa Cincinnati, Ohio . Milwaukee, Wis... Detroit, Michi ..'. New Orleans, La.. . Public $2,341,299 84,423,758 $2,651,286 1,627,724 534,543 17,488 161,644 2,654,&38 679,425 502,910 175,898,215 14,479,605 2,282,621 102,866 4,335,690 498,517 $64,422,050 11,259,129 13,369,332 5,364,123 8,851,795 I.— CITIES 1 862, 785 229,696 400, 423 29,636 2,026 2,087,618 1,448,602 1,794,576 662,140 586, .585 I and sanitation. 102,581 49,794 80 61,926 162,730 libraries, etc. Public $77,450,053 $24,184,436 $314,717 246,521 22,255 21,588 24,353 7,475,169 790,601 310,258 19,894 76,604,838 6,636,455 23,805,465 2,649,021 12,012,119 308,640 64,210,660 4,229,434 3,997 89,039 31,792 ! 4,410,109 1,423,399 851,060 985,748 2,646,822 62,206 18,626 fers. $7,670,316 9,890,942 1,138,092 674,445 335,535 $670,270 $19,649,546 101,029 181,511 207,704 559,808 ice trans- $54,446,746 15,060,487 3,770,862 2,325,095 3,027,992 300,000 and recreation. 51,240,727 10,260,754 8,466,902 7,481,670 .54,672 ries ipal industries. 2,038,056 393,321 160,773 59,136 172, 190 67,329 27,531 Public education, 39,551,556 7,144,083 3,285,587 4,465,520 9,346 5,000 1,500 Public highwaj^s HAVING A POPULATION OF $1,212,787 $1,108,373 3,449 93, 723 8, 158 617,465 62,746 158,767 66,746 23,004 3,984,624 1,607,791 6,049,342 charities and corrections safety. 122,064,330 23,921,080 15,433,200 16,117,982 GROUP New York, N.Y.. Public Outlays for serv- OR OVER IN 1903. 307 Table [For a list of 23.— PAYMENTS FOR OUTLAYS '—Continued. the cities in each state arranged alphabetically and the number assigned to each, see page 54.] 1903. GROUP III.-CITIES HAVING A POPULATION OF 60,000 TO 100,000 IN 1903-Continued. CITY OR MUNICIPALITY. Troy, N. Y Lynn, Mass Oakland, Cal New Bedford, Mass Somerville, Mass Lawrence, Mass . Springfield, Mass. 127,760 522,834 497,015 175, 624 . Des Moines, Iowa Savannah, Ga Hoboken, N. J Peoria, 100, .385 111 212, 715 140, 645 194, 748 EvansviUe, Ind Manchester, N. H . Utica,N. Y Kansas 70 71 ~ I I Citv, 326,091 267^859 Kans. San Antonio, Tex Duluth, Minn 51,632 368, 163 302, 343 157, 394 Lake aty, Utah. Waterbury Conn Salt , Elizabeth, N. J Erie, 48,522 Pa Charleston, S. C. Wilkesbarre, Pa. Norfolk, Va 243,824 94,011 24,982 240,968 Harrisburg, Pa. Yonkers, N. Y. Portland. Me... Houston, Tex... 519,334 367,939 216,915 196,409 GROUP Schenectady, N. Y Youngstown, Ohio Holyoke, Mass Fort Wayne, Ind . _ Akron, Ohio Saginaw, Mich Covington, Ky Lancaster, Pa Dallas, Tex Nebr Brockton, Mass Lincoln, Pawtucket, R.I... Blrtningham, Ala. Little Hook, Ark. HAVING A POPULATION OF $34, 355 $774, 881 232, 496 942, 135 SI, 230 22,216 402,402 230, 572 373, 462, 98, 107, 269, Tacoma, Wash IV.— CITIES 426 304 567 174 735 10, 100 1,200 620 2,221 9,800 2,458 449 44,816 78,010 358, 350 194, 397 163,962 56,465 376 582, 201 3,716 3,778 16, 630 65, 738 172 400 700 160 TO $352,053 105,261 36, 216 224, 793 128, 236 $70,613 63, 529 346,880 262,869 73, 513 22,965 93, 770 15,913 45,509 7,480 62,880 5,165 509 86,672 6,309 7,908 68, 413 7,357 5,107 13,387 25,000 62,003 142,606 47,672 50,000 IN 1903 $1,443 152,898 80,034 $317,960 48,827 905,919 24,488 22, 302 8,032 $774,881 232, 496 942, 135 402,402 230, 672 $19, 307 63,694 6,508 6,071 14, 110 373,426 462, 304 98,567 107. 174 269,735 144, 1.36 36, 443 32,882 6,016 46,074 96,140 390 3,470 27,359 9,590 282,071 41,616 126, 436 37, 450 1,614 735 1,853 78,010 351,882 194,397 163,962 66, 465 5,244 118,207 1,933 582, 201 1,453 1,453 18,346 11,702 4,684 10, 149 6,143 16,630 66, 738 152,966 173,494 35, 727 13,978 44,691 $6, 468 2,660 ^ Spokane, Wash AJtoona, Pa Augusta, Ga Binghamton, N. Mobile, Ala Y South Bend, Ind... Wheeling, W. Va.. Springfield, Ohio.. Johnstown, Pa Haverhill, Topeka, Kans Terre Haute, Ind AUentown, Pa McKeesport, Pa. Dubuque, Iowa Butte, . Mont Davenport, Iowa. Quincy, 111 Salem, Mass Elmira, N. Y Maiden, Mass Bayonne, N. J 343, 423 202,292 215,660 329,899 152,899 54,071 139, 796 274, 447 22,280 87, 399 88,743 66,920 Wis York, Pa 127, 657 95, 550 111, 146 Newton, Mass 313,051 Superior, 228,311 32, 564 23,063 22, 379 33, 268 62,033 16,216 41, 107 1,429 6,408 4,500 6,515 25,224 9,966 107, 762 164, 310 83, 599 22, 350 41,286 105, 187 32, 237 8,867 24,037 11,052 526 113, 775 3,838 834 6,381 1,700 202, 244 60, 151 11,580 70, 910 85, 195 3,621 1,462 1,722 22,003 20, 863 4,176 23,607 16, 208 71,094 28,399 46, 704 143,447 320 6,600 850 5, 83,057 1,913 4,403 75 127, 182 58, 299 . 160, 415 152,966 174, 270 28,388 Mass 290,841 10, 587 45, 367 137, 448 174, 270 i ' , 120 17, 27, 729 177 ' 24, 1,495 1,944 'Including certain refunds paid and 2 Included in foregoing exhibit. 324 6,043 1,653 22,668 61,383 38,316 119,030 28,677 15,520 18,548 6,441 30,668 343,423 83,057 127, 182 28,388 57,623 21,854 202,292 216,660 329,899 152,899 54,071 1,827 254,072 13, 599 10, 782 8,214 6,245 1,167 9,445 1,396 26, 794 126 75 14,054 33,895 1,592 2,519 34,042 received, service transfers not included in 1902. 139, 796 274, 447 22,280 87,399 88,743 22, 239 7,962 3,907 2,878 92, 809 56,426 127,657 95,550 9,642 111, 146 303, 40& 308 23.— PAYJIENTS FOR OUTLAYS i—Continued. Table [For a the list of each state arranged alphabetically and the number assigned to each, see page cities in 54.] 1903. GROUP IV.— CITIES HAVING A POPULATION OF TO 25,000 50,000 IN 1903— Continued. ALL OUTLAYS. Outlays for groups City num- of departments or Outlays offices. for sala- CITY OE MUNICIPALITY. Formunic ber Total. General administration. 123 124 125 126 127 East 128 129 130 131 132 Knoxville, 133 134 135 136 137 Newcastle, Pa 138 139 140 141 142 Galveston, St. Louis, 111. Springfield, Chester, Chelsea, S142, 117 152, 168 111 Pa Tenn . . . Hooklord, 111 Sioux City, Iowa. , Montgomery, Ala. Taunton, Mass Passaic, N. J Atlantic City, N. J Canton, Ohio Jacksonville, Fla. Auburn, N. . Tex Y South Omaha, Nebr. Mo 143 144 145 146 147 Jophn, 148 149 150 151 152 La Crosse, Wis... Oshkosh, Wis Newport, Ky Wilhamsport, Pa. 153 154 155 156 Council Bluffs, Iowa 157 Chattanooga, Tenn. WQonsocket, R. I... Sacramento, Cal Pueblo, Colo New Britain, Conn Kalamazoo, Mich Everett, Mass Cedar Rapids, Iowa. . . Ky 158 159 160 161 162 Lexington, 163 164 166 166 167 West Hoboken, N. J.... North Adams, Mass Quincy Mass 168 169 170 171 Orange, N. J Lima, Ohio Kingston, N. Y. Newburg, N. Y. 172 173 174 175 Aurora, 111 Nashua, N. H . Jackson, Mich. Meriden, Conn City, Mich Fort Worth, Tex. Easton, Pa Mass 122,045 166,806 163,024 183,615 152, 104 2,074 5,090 47, 193 . Colorado Springs, Colo. Hamilton, Ohio education, Public libraries, etc. recreation. 4,269 1,032 17,452 1,766 96,747 44, 146 91, 966 93, 388 4,961 2,290 8,778 60,060 120, 379 37, 124 2,358 906 2,500 20,344 7,878 32,073 53,467 16,345 73, 192 64,053 18,030 160,382 19, 794 12,806 23,459 102,673 14,693 24,560 81,909 134,069 56,563 3,207 42,727 117,462 15, 405 466 207,012 272, 479 189, 504 667,853 661 35,807 2,682 827 16, 6,909 676 2,460 1,250 956 2,514 34 657 55,812 72,809 114,486 14,733 16,620 4,602 2,365 1,453 81,692 26,441 110,785 40,010 200 7,096 50,285 105,346 197,664 100,831 136,236 23, 775 1,036 56,594 21,270 23, 414 36,090 45,570 20,311 8,734 97,547 46, 163 20,220 2,798 9,975 16,454 500 wages. 2 $523 6,482 5,750 28,813 Outlays for service transfers. ! $139 ""667 68, 108 16,140 27,991 17,585 6,270 2,320 39,673 80,587 10,048 45,979 17,590 3,486 60,317 20,196 5,686 1,556 2,587 24,129 15, 172 178 95, 162 745 8,173 8,517 623 4,176 157,840 25 2,697 60 23,150 26 1,450 500 900 I 1902. lays less service transfers. $142,117 152,029 76,531 87,775 145,433 24,962 96,930 309,614 34,215 175,881 122,045 166,806 163,024 183,615 152,104 12, 713 5,230 46, 792 114,494 85,051 142,930 220,852 43,940 6,058 7,591 55,048 257,569 41,255 137,141 191,268 3,204 4,302 11,840 4,946 "64,'72i' 31,498 49,744 16,880 4,897 506,000 350 9,203 31,100 43, 179 1,852 74,726 207,012 272,479 187,146 667,853 13,947 111,044 13, 771 4,197 40,857 106,278 625 "'3,' 489' 5,102 11,527 60,676 479 794 Total out- 117,033 80,694 38,745 131,399 481,700 3,671 51, 452 22,955 12,961 426 7,260 1,586 100 Including certain refunds paid and received, service transfers not Included in 2 Included in foregoing exhibit. 1 32,630 104, 397 46,096 280,296 36, 603 4,464 171 51,922 41,274 58,290 63,630 92,916 34,933 5,412 4,500 and 1,232 18,689 74, 726 534 8,238 14 500 36,539 30,760 5,509 4,215 13, 1,791 18 2,060 $15,713 1,205 3,981 19, 727 97,007 125, 177 48,011 72,677 81,543 5,500 548 $37,866 25,750 31, 110 2,753 140, 330 $7,308 414 16, 138 124,391 36,218' 577 71,220 18, 150 8115,851 69, 947 74, 749 6,931 107,092 5,482 268 tation. 10, 610 21,289 27, 168 1,743 4,211 1,266 6,480 2,587 7,593 5S,374 80,977 197,976 219, 113 28,487 , highways and sani- ipal industries. 2,832 55,018 255,003 1,480 34,331 117,033 80,694 38,745 131,399 481, 700 50,329 101,550 142,298 128,826 316,386 Bay Gloucester, 14,822 5,552 2,112 2,544 55,048 267,569 41,255 137, 652 191, 268 Joliet, 111 charities and corrections. 2,275 24,962 96,930 309,614 34,215 176,404 85,051 142,930 220,862 43,940 Pubhc 5,250 450 114, 494 Wichita, Kans Racine, Wis Public SI, 875 S150 76,531 88,442 145, 433 Mass Fitchburg, Mass . Public safety. Public ries 1,583 24,027 493 6,641 6,003 2,654 12,450 7,400 1,900 3,769 16,406 16,511 18,914 2,358 50,329 101,550 142,298 128,826 316,386 58,374 80,977 196,046 219,113 28,487 72,809 114,315 14,733 81,692 26,441 110,785 40,010 309 Table [For a list of 23.— PAYMENTS FOR OUTLAYS the cities in eacli state arranged alphabetically and the '—Continued. number assigned ' to each, see page 54.] 1903. OUTLAYS FOR GROUPS OP DEPARTMENTS OR OFFICES, CITY OR MCNICIPALITY. Outlays for municipal All outlays. General administration. Grand total Group I Group II Group III Group IV . GROUP New York, N.Y... Chicago, HI Boston, Mass Baltimore, Md Cleveland, Ohio . N.Y San Francisco, Gal Pittsburg, Pa Cincinnati, Ohio.. Milwaukee, Wis Detroit, . Mich New Orleans, $2, 576, 210 87, 199, 172 18, 711, 533 13, 117, 323 10, 927, 031 1,203,621 942, 904 8,966 420, 729 I.-CITIES La.. Public safety. 842,322,573 374 8,951,214 2,649,755 7, 309, 550 792,893 4,090,665 1,843,301 ities and corrections. Public edu- ways and cation, libra- sanitation. ries, etc. Public recreation. S3, 576, 786 2,005,147 $51,191,106 280 1,478,859 305, 489 149, 175 71, 624 30, 499, 341 8, 424, 976 10, 965, 10, 097, 143 2, 885, 7,418,496 4,848,293 2, 129, 1,017,519 460, 667 136,070 2, 143, 666, 146 384, 936 382, 425 HAVING A POPULATION OP 9, 445, Philadelpliia, Pa.. St. Louis, Mo Buflalo, $129,955,059 Public char- Public high- 300,000 OR OVER IN 1903. $18, 297, 449 2, 178 130 834 317, 307 811,711,; industries. 310 ' [For a list Table 23.— PAYMENTS of the cities in FOR OUTLAYS '—Continned. each state arranged alphabetically and the number assigned to each, see page 1903. GROUP City number. III.— CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 190S— Continued. 54.] 311 Table [For a list 23.—PAYMENTS FOE OUTLAYS '-Continued. of the cities in each state arranged alphabetically and the number assigned to each, see page 54.] 1902 GROUP IV.-CITIES HAVING A POPQLATION OF City number. 25,000 OR OVER IN 1900 AND LESS THAN 80,000 IN 1903-Continued. 312 Table [For a list ot 24.—RECEIPTS FROM TAXES AND PRIVILEGES. the cities in each state arranged alphabetically and the number assigned to each, see page 54.] 1903. MUNICIPAL SERVICE INCOME RECEIPTS FROM PRIVILEGES. GENERAL REVENUE RECEIPTS FROM TAXES. Temporary re- ceipts CITY OR MUNICIPALITY. General property taxes. property and busi- Aggregate. Total. Grand total (175 cities) . . Group I Group II Group III Group IV (93 cities) Total (160 Group IV cities) a (78 cities) ' Chicago, 111 Philadelphia, Pa.. St. Louis, Mo Boston, Mass Baltimore, Md Cleveland, Ohio... N.Y Buffalo, San Francisco, Cal Pittsburg, Pa Cincinnati, Ohio.. Milwaukee, Wis... Detroit, Mich New Orleans, La.. Specific ness levies. levies. taxes. $274,669,907 8270,336,691 84,234,216 180,112,360 46,317,807 31,691,047 29,641,125 172,063,343 44,321,269 30,060,806 28,124,499 170,449,666 43,114,738 29,030,913 27,740,374 1,613,677 1,206,521 1,029,893 384,125 284,083,625 26,962,411 271,207,752 24,762,344 266,973,536 24,378,219 4,234,216 384,125 GROUP New York, N.Y.. General $287,662,339 I.— CITIES $76,296,721 17,636,200 18,415,082 9,456,773 18,303,053 from Special 88,800,191 8,676,415 647,251 HAVING A POPULATION OF Penalties, Poll taxes. collectors' fees, etc. $1,093,190 83,199,051 160,817 248,297 332,210 351,866 2,188,675 498,444 1,047,509 306, 185 3,161,949 246,631 300,000 Total. 2 $3,944,229 Public Minor service priv privi- " leges. $3,661,875 $382,354 $17,859,798 8,787,728 3,779,366 2,825,101 2,467,603 218, 199 293,733 OR OVER IN taxes (for other civil divisions) 3,928,408 283,696 1903. 3,546,054 281,488 382,354 2,207 17,368,570 1,976,375 313 Table [For a list of 24.— RECEIPTS FROM TAXES AND PRIVILEGES the cities in each state arranged alphabetically and the ' —Continued. number assigned to each, see page 34.] 1903. GROUP III. -CITIES HAVING .V POPULATION OF 50,000 GENERAL REVENUE RECEU'TS FROM TO 100,000 IN 1903-Continued. MUNICIPAL SERVICE INCOME RECEIPTS FROM PRIVILEGES. TA.XES. Temporary General property taxes. from Special property Aggregate. and General Total. Troy,N. Y Lynn, Mass SSS4,S19 944, 694 levies. 1,093,096 981,947 5828,069 857, 767 644,126 973,444 856, 272 648,616 1,167,829 877,080 531, 160 426,017 588,031 977, 426 873,032 529,276 396, 718 588,031 977, 426 745, 286 629, 276 396,718 Peoria, 111 Evansville, Ind Manchester, N. . Utica, N. Y Kansas City, Kans 618, 219 655,052 459, 295 612,110 442,860 516, 822 607,102 459, 295 612,110 442,860 516, 822 607,102 424, 060 San Antonio, Tex Duluth, Minn Salt Lake City, Utah. Waterbury Conn 962,926 643,623 602, 984 513,460 496,281 935,303 643,623 591,734 506,300 472,720 933,644 643,623 591,734 142,669 472, 720 Charleston, S. C. Wilkesbarre, Pa. Norfolk, Va 433,992 479,838 358, 133 539,523 429,999 479,681 334,054 530,852 429,999 479,681 334,054 530, 852 Harrisburg, Pa. Yonkers, N. Y. Portland, Me Houston, Tex... 396,985 815,266 989,500 496, 404 385,737 786,389 915,222 488, 287 385,737 786,389 915,222 488,287 Oakland, Cal.New Bedford, Mass. Somerville, 646, 287 Mass Lawrence, Mass Mass Des Moines, Iowa. Savannah, Ga Hoboken, N. J Springfield, . 443,672 H 639, 261 , EUzabeth, N. J Erie, Pa GROUP IV.— CITIES 30, 256 26,914 149,365 28, 003 34,500 395, 191 447, 109 379, 750 446, 791 379,750 345,470 228,639 507, 970 342,961 226,598 600, 459 446, 342, 226, 487, 329,832 329,832 157 566, 157 Pawtucket, R. I . . Birmingham, Ala. Little Rock, Ark . 341,743 634,030 556,644 203, 465 171,755 543, 410 191,331 167, 796 643,410 191,331 167, 796 Spokane, Wash Altoona, Pa Augusta, Ga Bingham ton, N. Y. Mobile, Ala 404,217 294,929 265, 977 394,467 257,617 402, 510 402, 510 293,841 256,970 372,329 251,922 293,841 256,970 372,329 261,922 South Bend, Ind.. Wheeling, W. Va.. Springfield, Ohio Johnstown, Pa Haverhill, Mass... 312,303 295, 577 264,576 239,912 460,341 312,303 312,303 288, 761 254,.575 288, 761 232,902 404, 244 254,575 229,631 404,244 Topeka, Kans Terre Haute, Ind.. 405, 963 352, 138 405, 963 406,963 . . i Tex Dallas, Nebr Brockton, Mass Lincoln, . Allentown, Pa McKeesport, Pa. Dubuque, Iowa Butte, . . . Mont Davenport, Iowa. Quincy 111 , Salem, Mass Elmira, N. Y Maiden, Mass Bayonne, N Superior, Wis J York, Pa Newton, Mass 1 ! .566, 290,011 563,257 359,994 343, 064 791 961 598 122 29,800 25,084 349,199 269,324 310,854 364,513 296, 246 341,688 289,361 540,014 366, 970 271,018 341,585 289,361 468,090 343, 825 271,018 340,742 289,361 468, 090 343,825 640,875 345,343 360, 776 218, 728 1,136,966 418,710 316,682 350, 639 210,608 949,939 418,710 316,682 345,611 210,608 949,939 309, 243 338, 733 Minor privi- taxes (for other civil divisions) 16,245 2,161 3,127 16,417 $7,645 10,255 6,655 7,744 $7,646 10, 265 6,665 7,744 $109,466 6,668 6,538 4,048 1,884 2,603 2,922 13,080 9,705 872 8,390 2,922 13,080 9,706 872 8,390 85,977 170,975 812 3,667 210 106,834 47, 740 178, 956 102, 445 232, 994 3,885 168, 251 134,685 35,236 363,631 11,196 743 6,417 , 20,898 1,243 2,720 1,184 4,038 41,464 26, 775 3,092 25,000 TO $4, 227 63,329 4,496 1,246 337 1,842 30,091 5,094 25, 550 7,864 9,380 1,088 6,886 18, 190 3,271 1,010 29, 133 1,611 25,780 1,018 753 844 2,200 17,659 139,656 'i5,'844' 13, 276 2,890 2,890 4,000 82,610 4,000 82,610 8513 5,117 6,623 $513 5,117 6,623 81 81 3,903 7,600 3,903 7,500 7,298 7,298 536 4,793 1,699 14,720 9,268 535 4,793 1,699 14, 720 9,033 163, 5,093 1,059 15,441 318 2,509 796 7,511 4,975 12,232 6,380 2,754 1,936 1903. $134,922 ',430 141,255 1,707 3,805 3,806 2,122 3,948 5,695 12,067 12,067 "2,433' '"2,"433 59,048 48, 407 $226 125, 1,659 200 760 100 200 760 100 10,005 4,191 4,191 499 17,995 2,440 946 6,665 841 16,000 16,000 22, 702 2,526 8,492 5,931 6,359 3,137 760 3,137 750 11,353 21, 126 1,970 2,265 16,511 5,424 8,514 5,424 8,614 810 5,846 462 6,000 16,959 535 110,646 462 59,524 3 843 61,806 7,786 5,128 1,410 51,731 S18, 830 $15,020 13, 1,410 13, 276 4,890 24, 239 6,039 5,026 IN 15,144 '15,' 2,441 157 461 7,428 50,000 16,144 2,200 54 11,072 12, 489 269,324 • Public service privileges. 6,109 349, 199 289,283 317,262 365,364 Total. SS, 100 $32, 180 $127,746 HAVING A POPULATION OF $233, 302 Covington, Ky Lancaster, Pa . taxes. Penalties, collectors' lees, etc. 86, 269 79, 468 $233,302 290,011 563,257 359,994 358,084 Tacoma, Wash levies. Poll taxes $21,650 38, 502 290,011 660, 529 365,649 368,084 Saginaw, Mich noss 644,126 973,444 856, 272 $239, 260 . ' Ijusi- 'Specific SS2S, 069 857, 767 X Y Akron, Ohio ! . Youngstown, Ohio Holyoke, Mass Fort Wayne, Ind Schenectady. re- ceipts CITY OR mdnic:pality. 93,530 7,535 8,167 865 163,216 Including certain refunds received and paid. Including all additional receipts, such as penalties, mterest, etc.; 17,282 5,010 17,300 72,947 51,712 314 Table [For a list of 24.— RECEIPTS FROM TAXES AND PRIVILEGES '-.Continued. the cities in each state arranged alphabetically and the number assigned to each, see page 54.] 1903. GROUP IV.— CITIES HAVING A POPULATION OF 26,000 TO 50,000 IN 1903— Continued. 315 Table 24.— RECEIPTS [Tor a list of the cities in FROM TAXES AND PRIVH.EGES '-Continued. each state arranged alphabetically and the number assigned 1903. City number. to each, see page 54.] 316 Table [For a list of 24.—RECEIPTS FROM TAXES AND PRIVILEGES the cities in each state arranged alphabetically and the ' number assigned -Continued. to each, see page 1903. GROUP III.— CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1903— Continued. 54.] 317 Table [For a list of 24.— RECEIPTS FROM TAXES AND PRIVILEGES'— Continued. the cities in each state arranged alphabetically and the number assigned to each, see page 54.] 1903. GROUP IV.—CITIES HAVING A POPULATION OF 25,000 OR OVER IN 1900 AND LESS THAN 60,000 IN 1903— Continued. 318 Table [For a list of 25.— RECEIPTS FROM LICENSES, FINES AND FORFEITS, ETC the cities in eacli state arranged alphabetically and the number assigned to each, see page 54.] 1903. GENERAL REVENUE RECEIPTS PROM LICENSES, ETC. Temporary receipts from I Licenses and permits. CITY OB MUNICIPALITY. Fines and Total. Grand total (175 cities) Group I Group II Group III Group IV Total (160 Group IV . $37,072,646 . business taxes. licenses. 36, 700, 751 s. 4,181,422 GROUP New York, N. Y.. Chicago, 111 Philadelphia, Pa.. St. Louis, Mo Boston, Mass Baltimore, Md Cleveland, Ohio . Pa Cincinnati, Ohio... Milwaukee, Wis. I.— CITIES . Detroit, Mich New Orleans, La.. 27,971,368 2, 726, 199 $7,469,152 4,487,921 2,103,234 1,669,946 1,229,351 632,219 677, 935 625, 812 720,943 518,823 475,928 371,831 427,662 $5,918,078 Dog General licenses. Departmental forfeits. permits. 2 $4,669,735 3425,964 $183,365 $567,062 $2,984,769 $1,156,316. 2,096,185 817,613 870,455 885,582 215,891 86, 794 65,420 57,859 43,470 82,956 32,287 24,663 346, 927 1,676,270 366,596 408,337 533,556 631,215. 4,646,519 862,366 416,925 48,823 181,990 23,278 562, 131 60, 144 2,921,815 1,144,812; 114,181. HAVING A POPULATION OF 639, 183 . Y Buffalo, N. San Francisco, Cal Pittsburg, $28,241,761 (93 cities) cities) ' (78 cities) Other Liquor and licenses licenses, etc. (for other civil divisions).. 300,000 OR OVER IN 1903. 117,215 47,845 56,075 470,612. 269, 150 140,266. 125,684 319 Table 2o.-RECEIPTS [For a list of FROM LICENSES, FINES AND FORFEITS, the cities in each state arranged alphabetically and the number assigned ETC'-Continued. to each, see page 64.] 1903. GROUP III.-CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1903-Continued. 320 Table 25.-RECEIPTS [For a list of the cities in FROM LICENSES, FINES AND FORFEITS, ETC.'-Continued. each state arranged alphabetically and the number assigned to each, see page 54.] 1903. GROUP IV.-CITIES HAVING A POPULATION OF 25,000 TO 50,000 IN 1903-Continued. GENEKAL REVENUE RECEIPTS FROM LICENSES, ETC. Temporary receipts from Licenses and permits. City num- CITT OR MUNICIPALITY. ber. Total. Other Liquor and business licenses taxes. 123 124 325 126 127 East St. Louis, Springfield, 111 Chester, Chelsea, 1185,868 89,539 26,868 7,259 3,835 111. Pa Mass Fitchburg, Mass... 128 129 130 Knoxville, Tenn . . 60, 539 Rooklord, III Sioux City, Iowa. 58,870 68,631 131 Montgomery, Ala. Taunton, Mass 95, 731 132 133 134 135 136 137 138 139 140 141 142 Newcastle, 42,977 Pa 29,092 64,861 154,956 18,913 83,634 Passaic, N. J Atlantic City, N. J Canton, Ohio Jacksonville, Fla... Tex Galveston, Auburn, N. 34, 119 Y 31,915 -Wichita, Kans Racine, Wis Mo 143 144 145 146 147 Joplin, 148 149 150 La Oshkosh, Wis Newport, Ky 151 152 Williamsport, Pa. Pueblo, Colo Joliet, III Chattanooga, Tenn. Woonsocket, R. 1 Sacramento, Cal . Crosse, . Wis 342,904 8,364 2,432 1,126 963 $140,270 76,051 19,054 20 40,178 2,607 4,473 64,256 1,289 16,000 54,769 49,820 22,205 39,310 10,651 1,653 49,090 512 44, 443 12,400 57, 713 86,800 14,341 26,400 12,522 534 6,103 422 2,383 15, 675 29,451 865 1,879 648 561 7,097 65 8,725 374 876 1,343 499 1,355 605 1,814 114 626 2,624 '376 10,691 25,660 15,100 16,666 29,714 18, 143 24 36,987 37,304 4,017 35,600 34,510 256 48 27, 174 24, 415 15,500 21,823 8,181 115 30,569 '"i2,"6i2 38,837 700 4,035 6,785 644 163 164 165 166 167 West Hoboken, N. J North Adams, Mass 168 169 170 171 Orange, N. J. Lima, Ohio. Kingston, N. Y. Newburg, N. Y.. 30,575 12,327 33,118 30,816 27,300 8,096 30,537 29,088 1,022 814 1,937 648 172 173 174 175 Aurora, 111 Nashua, N. H., Jackson, Mich., Meriden, Conn. 40,731 26,968 22,204 5,806 37,750 1,499 561 683 Including certain refunds received and paid. 3,458 1,915 33,706 1,357 327 16 72 18, 177 19,919 1,281 779 306 929 73 20 874 123 4,341 2,676 477 837 10, 168 5,063 4,563 1,709 803 2,961 1,989 1,318 10,249 357 2,705 423 581 2,062 1,499 1,471 2,415 2,306 2,022 78 235 1,483 2,654 644 209 178 871 1,482 6,919 1,439 5,307 238 '499' ' Receipts from departmental permits in 1902 shown 1,881 2,242 531 1,037 103 15,479 660 1,475 1,796 Ea.ston, ' 429 $2,108 4,361 1,494 13, 734 8,785 2,031 5,200 2,014 6,389 3,384 12,791 665 Gloucester, Mass. Quincy, Mass Colorado Springs, Colo. Hamilton, Ohio 1,355 614 4,792 1,181 5,901 2,652 474 2,126 13, 163 676 "76i' 161 . 144 367 194 162 . 604 329 694 29,384 24,304 33, 340 Pa 19 181 614 Fort Worth, Tex. . 232 1,705 Lexington, Ky... Bay City, Mich... Kalamazoo, Mich Everett, Mass Cedar Rapids, Iowa $2, 162 892 330 5,249 9,660 5,609 37,754 5,688 18,629 1,556 45,586 . sions). 8332 3,224 30,200 25, 475 11,380 19, 452 81,113 14, forfeits. SIO 977 37,332 28, 481 18,049 30, 543 99, 447 158 159 160 . 27,820 77,020 S522 Fines and permits. 2 455 2,046 19,634 675 25,347 30, 847 27,678 Conn licenses. 19,743 127,000 20,400 26,152 60,867 Council Bluffs, Iowa. Britain, licenses. Departmental 41,669 129,987 48, 759 28,557 90,109 153 154 155 156 157 New General licenses. 41, 472 31,478 80,839 South Omaha, Nebr. Dog licenses, etc. (for other civil divi- in Table 29. 9,904 "n.hoi 321 Table [For a 25.— RECEIPTS FROM LICENSES, FINES AND FORFEITS, ETC. '-Continued. list of the cities in each state arranged alphabetically and the number assigned to each, see page 54.] 1903. GENERAL REVENUE RECEIPTS FROM LICENSES, ETC. Temporary Licenses. CITY OR MUNICIPALITY. Fines and Total. Grand total. Group I Group II.. Group III. Group IV. . 979, 409 417 4,097,24.1 1,953,027 1,567,212 1,205,314 Louis, Mo Boston, Mass 525, 426 492, 476 652, 374 . . . N.Y San Francisco, Cal Pittsburg, Pa 506,130 683, 642 Cincinnati, Ohio.. 535, 437, 352, 407, Milwaukee, Wis Detroit, New .. Mich Orleans, La.. GROUP Washington, D. C. Newark, N.J JerseyCity,N.J Louisville, Ky Minneapolis, City, Syracuse, N.Y Fall Kiver, Mass . . Memphis, Tenn Omaha, Nebr Paterson, N.J Joseph, Mo Scran ton. Pa Lowell, Mass St. GROUP Ga Albany, N.Y Atlanta, Grand Rapids, Mich Seattle, Wash Conn . . — Richmond, Va.Reading, Pa Nashville, Tenn TO 144, 004 162, 887 141,043 156, 891 14, 820 3,130 6,245 4,628 60, 941 263. 148, 118, 189, 138, 783 60S 180 761 884 234,000 128, 920 74,099 171, 747 128, 182 13,431 10, 403 28, 385 8,339 2,649 74,220 254,190 73, 608 18, 160 67,610 2,446 39, 344 863 67, 895 3,444 8,745 91, 040 $74, 542 10, 564 $476 6,472 12, 166 135, 729 1,51,647 Bridgeport, Conn. Trenton, N.J 117,824 124,157 132,790 106, 838 761 12, 180 7,958 2,134 '135' 1,834 3,326 4, 823 947 'mo' 3,108 5,475 1,940 1,948 603 TO 100,000 IN 9,612 5,967 20, 702 13, 394 5,259 8,623 7,114 3,244 3,810 13, 756 7,727 7,450 7,874 2,423 974 114, 705 $22,387 28,630 10, 086 5,209 7,663 8,459 22, 261 464 2,377 4,331 1,813 3,948 3,125 903 4,598 3,662 313 1,878 4,751 3,920 $5, 271 $777 3,801 84,881 1,124 5,420 2,826 2,072 72 72, 094 1,841 2,340 6,403 240 2,939 4,984 2, 7,091 5,631 560 15, 661 642 1,681 1,264 4,607 10,993 7,105 174, 004 1903. $5,216 9,340 . 109 4,700 50,000 3,147 3, 257 39, 119 7,308 5,567 25,518 21,937 5,615 9 2,000 1,475 2, 862 67, 005 46, 473 91,000 136, 542 15, 642 8,779 25,492 74, 634 4,159 113,297 82, 735 1903. 4,943 723 7,963 1,721 4,090 2,232 6,823 $64,284 1,327 102, 690 2,866 10,844 $128, 800 43 IN 843 11, 54,709 HAVING A POPULATION OF 7, 300,000 545 684 370 782 875 III.— CITIES 7,547 18, 273 16, 699 24, 323 223, 183, 157, 170. 82, 95, 581 533, 573 28, 726 14, 266 24, 046 152, 103 $436, 338 40,658 166, 498 82, 835 4,039 734 288,742 119, 600 166, 600 133, 169, 134, 328, 181, 1,305 302 4,676 2,349 $615, 021 130, 915 9,667 100,000 142,494 36, 029 1903. 18, 680 109 900 477 900 166,880 115, 4.S6 .. Wilmington, Del Camden, N.J 044 602 482 418 64,566 40, 844 114,996 15, 714 4,786 069 370, 694 86, 473 86, 742 71,614 Hartford, 165,785 134, 13, 22, 208, , 250 626 375 000 794 83, Dayton, Ohio... 376, 321 310, 338 480, 691 457, 666 057 1,774 9, 721 6,017 976 2,317 7,074 3,489 5,948 278, 471 142,855 65, 835 Cambridge, Mass 391,925 17, 7,949 $16, 699 $203, 571 Portland, Oreg 25, 775 196, 041 109, 442 1,1503,822 18, 999 28, 395 6,578 945 21,674 10,283 122, 310 21, 292 356, 136, 205, 108, New Haven, Conn 464,949 615, 744 270, 200 491, 200 fees.'-! 23, 192 IN 27, 348 26, 017 Denver, Colo Toledo, Ohio Allegheny, Pa Los Angeles, Cal . . 62, 176 from 81,722,028 $6, 400 $121, 470 367, 381 196, 693 - . 438, 646 (for other civil divisions). 967 325, 504 2, 512, 1, 248, $104, 608 141,969 238,612 27,582 361,716 262, 293 130, 616 374, 000 228,343 282, 852 . . $395, 252 440, 093 $463, 141 Paul, Minn Rochester, N.Y Columbus, Ohio Worcester, Mass $5,665,961 3, 421, 729 1,764,000 1,128,176 1,072,378 licen.se8, etc. 728 $100, 984 OR OVER 300,000 399, 273 278, 516 200, 067 St. 211,452 94, 376 57, 593 40, 365 $665, 762 4.50, Mo .. ,786 437 828, 509 886, 129 760, 003 2, 023, service in- come receipts licenses. S4, 498, 078 HAVING A POPULATION OF II.— CITIES 269,728 066 Minn Indianapolis, Ind . Providence, R. I . . Kansas 636 329 458 103 licenses. receipts forfeits. General licenses. HAVING A POPULATION OF 1.— CITIES S6, 576, 234 . St. Buffalo, 16,477,352 4, 707, 828 2, 912, 005 2, 739, 954 4,026,283 Chicago, 111 Philadelphia, Pa Baltimore, Md Cleveland, Ohio $26,837,139 19, 991,(508 4, 355, New York, N.Y... Other business 834, 352, 715 5, GROUP Liquor licenses and taxes. 5,551 9,891 4,438 13, 155 2 6,377 Including certain refunds received and paid. 2 Receipts from fees in 1903 shown in Table 29. for State Firemen's Association. 3 Including $650 collected for state and $3,474 1 . from Municipal $1,284 322 Table [For a 25.— RECEIPTS FROM LICENSES, FINES AND FORFEITS, list o£ the cities in each state arranged alphabetically and the number assigned ETC—Continued. to each, see page 1903. GROUP III.— CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1903— Continued. 54.J 323 Table 25.— RECEIPTS [For a list of FROM LICENSES, FINES AND FORFEITS, the cities in each state arranged alphabetically and the number assigned ETC. i— Continued. to each, see page 54.] 1003. GROUP IV.—CITIES HAVING A POPULATION OF 26,000 OR OVER IN 1900 AND LESS THAN GENERAL EEVENDE KECEIPTS FROM 50,000 IN 1903— Continued. LICENSES, ETC. Temporary City CITY OK MUNICIPALITY. number. Fines and Total. 128 129 130 131 132 Knoxville. Tenn Rockford, 111 Sioux City. Iowa . Montgomery, Ala. Taunton, Mass 133 134 135 136 137 Newcastle, 138 139 141 142 143 Galveston, 828, 698 . Passaic, N.J Aflantic City, N. J . Canton, Ohio Jacksonville, Fla . Tex Auburn, N.Y Racine, Wis South Omaha, Nebr Joplin, . 144 145 146 147 148 Joliet,ni 149 150 151 Oshkosh, Wis Newport, Ky Chattanooga, Tenn Woonsocket, R. I . Sacramento, Cal La Crosse, Wis 153 Williamsport, Pa Pueblo, Colo Council Bluffs, Iowa. 152 164 New Britain, Conn 167 158 159 Cedar Rapids, Iowa. 160 161 162 174 Fort Worth, Tex. Easton, Pa Gloucester, Mass. Jackson, Mich . . Lexington, Bay City, Ky Mich 1 Including licenses. licenses. forfeits. 30, 942 60, 663 126, 372 29, 643 62,418 12, 236 17, 685 1,590 37, 524 387 34,445 404 1,429 789 '"9i 994 072 802 600 736 17, 100 4,240 462 243 2,194 13,236 1,271 7,647 736 1,808 273 866 6,715 177,327 28, 546 27,886 79, 884 33, 496 173, 500 18, 020 109 249 4,248 28,221 18, 680 33, 898 85, 919 35, 597 26,400 11,227 19,462 66, 414 29,974 and paid. 60, 49, 20, 39, 67, 114 80,307 27, 180 17, 625 27,802 28,250 87, 040 13, 433 24, ^m 53,564 28,200 36. 677 «347 134 382 6,451 146 6,422 1,447 629 686 1,244 694 $13, 103 617 2,783 1,437 315 530 7,661 2,076 10,348 2,036 600 362 1,084 720 1,740 4,467 8,205 128 1,507 12, 399 1,585 10,275 24, 722 23, 596 575 12,338 29, 487 20, 813 4,596 5,767 766 637 12, $605 2,747 6,278 2,133 24, 093 668 sions). $3,429 1,280 13,840 8,221 1,888 2,014 4,437 65, 170 1,989 23,746 18, 493 32,184 24, 479 certain refunds received General «12, 869 5,324 40.413 35, 152 26,509 . Dog 780 933 981 309 30, 30, 30, 90, 83, Mo Other busine.ss licenses. S12, 400 64,074 68. 815 94, 719 43, 320 Pa Liquor licenses and taxes. receipts from licenses, etc. service income receipts (for other civil divifrom fees.2 Municipal Licenses. 374 37 140 112 687 859 4,338 1,018 1,244 226 561 » 66 175 • Receipts from fees in 1903 6,576 322 1,701 2,854 shown In Table 118 1,182 29. ',828 324 Table 26.—GENERAL REVENUE RECEIPTS FROM GIFTS. CONTRIBUTIONS, AND DONATIONS. AND FROM MISCELLANEOUS SOURCES.' [For a list of the cities in eacli state arranged alphabetically and the number assigned to each, see page 54.] 1903. RECEIPTS FROM GIFTS, CONTRIBUTIONS, AND DONATIONS. Receipts From other civil divisions. CITY OR MUNICIPALITY. From individuals. from miscella- neous Total. For schools. Grand total (175 cities) Group I Group II Group III Group IV (93 Total (160 Group IV cities) ' GROUP 1 I.— CITIES For expenses. sources. For outlays. $19,748,570 $12,637,139 $4,635,611 $1,275,513 $1,200,307 $614,508 791 7,390,044 2,657,046 2,963,689 5,498,466 2,367,685 2,385,857 2,385,131 144,925 4,366,777 27,397 96,512 747,398 481,674 26,601 19,840 347,002 173,908 462,206 148,973 334,350 62,433 78,752 19,363,282 2,578,401 12,346,052 2,094,044 4,691,054 51,955 1,276,264 19,591 1,150,912 412,811 613,358 77,602 6, 737, cities) ». . (78 cities) For other purposes. HAVING A POPULATION OF 300,000 IN 1903. 217, 191 325 Table 26.— GENERAL REVENUE RECEIPTS FROM GIFTS, CONTRIBUTIONS, AND DONATIONS. AND FROM MISCELLANEOUS SOURCES >—Continued. [For a list oJ the cities in each state arranged alphabetically and the number assigned to each, see page 1903. GROUP III.— CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1903— Contmued. 54.] 826 Table 26.—GENERAL REVENUE RECEIPTS FROM GIFTS, CONTRIBUTIONS, AND DONATIONS, AND FROM MISCELLANEOUS SOURCES '—Continued. [For a list ol the cities in each state arranged alphabetically and the number assigned to each, see page 1903. GROUP IV.—CITIES HAVING A POPULATION OF 25,000 TO 60,000 IN 1903—Continued. 54.] 327 Table 26.—GENERAL REVENUE RECEIPTS PROM GIFTS, CONTRIBUTIONS, AND DONATIONS, AND PROM MISCELLANEOUS SOURCES'—Continued. [For a list of the cities in each state arranged alphabetically 190S. and the number assigned, to each, see page 54.] 328 Table 26.—GENERAL REVENUE RECEIPTS FROM GIFTS, CONTRIBUTIONS, AND DONATIONS, AND FROM MISCELLANEOUS- SOURCES '—Continued. [For a list of the eitie*in each state arranged alphabetically and the number assigned to each, see page 1902. GROUP III.— CITIES HAVING A POPULATION OF 60,000 TO 100,000 IN 1903— Continued. 64.] 329 Table 26.—GENERAL REVENUE RECEIPTS FROM GIFTS, CONTRIBUTIONS, AND DONATIONS, AND FROM MISCELLANEOUS sources;—Continued. [For a list of the cities in each state arranged alphabetically and the number assigned to each, see page 54.] X903. GROUP IV.— CITIES HAVING A POPULATION OF 25,000 OR OVER IN 1900 AND LESS THAN 50,000 IN 1903— Continued. RECEIPTS PROM GIFTS, CONTRIBUTIONS, AND DONATIONS. Receipts City From other CITY OR MUNICIPALITY. num- civil divisions. From indivftuals. laneous ber. sources. Total. For schools. 128 129 130 131 132 Knoxville, Tenn Rockford, 111 Sioux City, Iowa 133 134 135 136 137 Newcastle, Pa 138 139 Galveston. Tex Auburn, N. Y Racine. Wis 141 142 143 144 145 146 147 148 839, 784 49, 993 4,851 11,274 10, 060 36, 761 . Taunton, Passaic, S40, 884 11,274 Montgomery, " Ala N.J , Canton, Ohio 22, 325 22, 325 41,279 34.288 39, 161 41,279 34, 178 14,166 25,076 14, 981 35, 946 6,441 36, 896 24,715 14, 981 24,445 5,030 11,896 South Omaha, Nebr Joplin, Mo Joliet, 111 36, 916 84, 762 7,831 84,156 8,863 84,014 23, 660 Chattanooga, Tenn. Woonsocket. R. I... Sacramento, Cal La Crosse, Wis Oshkosh, Wis Newport, Ky 20, .535 20, 703 19,835 30, 939 39, 346 153 Williamsport, Pa Pueblo. Colo Council Bluffs, Iowa 25,239 39, 346 7,219 IM New Britain Conn 157 158 159 Cedar Rapids. Iowa Lexington, Ky 160 161 162 174 Fort Worth, Easton, Pa IBO 151 152 For purposes. expenses. «142 For outlays. 81,100 45, 000 26, 701 1,175 110 25,005 Jacksonville, Fla.. 8,853 84,014 23,660 149 For other S2, 013 3,188 Atlantic City, N. J from miscel- , Bay City, Mich Tex Gloucester. Mass . 8,219 . 24,618 10, 089 17, 753 . . 11,500 1,411 'ffijOOO 29,085 20,,703 14, 618 10, 089 25, 661 17,763 26,661 24, 674 24, 674 21,142 2,014 14,681 21,142 1,014 14,681 5,700 1,000 10, 000 , . . Jackson, Mich 1 64, 621 361 Including certain refunds received and paid. 800 330 Table [For a list of 27.—RECEIPTS FROM INTEREST. the cities in each state arranged alphabetically and the number assigned to each, see page S4.1 1903. ACCHUED INTEREST RECEIVED AND PAID. GROSS KECEIPTS. Derived from Net corporate %R MUNICIPALITY. CITY Total. By permanent funds. 1 Other than those by permanent funds. By perma- City securities held by Sources other nent funds On other bond transthan city on city securities permanent held by funds. permanent securities. interest receipts. actions. funds. Grand total (175 cities) Group I Group II Group III Group IV (93 Total (160 . . cities) cities) < (78 cities) Group IV <. GROUP New Y York, N. $13,329,762 $2,666,263 $8,482,299 $7,513,726 $86,319 $179,544 $7,334,162 12,341,893 1,960,885 910, 372 792, 875 10,681,680 1,394,033 688, 199 565,860 1,660,213 656,852 222,173 227,025 1,832,920 5,508,973 973,531 643,637 487,685 40,281 36,533 1,647 7,858 44,180 64,816 36,299 5,464,793 908,715 609,388 451,286 15,939,987 736,837 13,288,864 524,952 2,651,123 211,885 1,4.64,909 277,900 7,485,078 468,937 85,955 7,494 177,038 33,793 7,308,040 426,144 OR OVER IN $178,821 913,901 1,761,621 297,361 183,856 $23,660 239 2,963 109 $178,821 913,662 1,761,512 297,361 183,856 347,013 302,322 32,754 3,690 134,646 7,915 713 I.— CITIES 60,686 3,690 361,089 40,808 260,881 27,773 123,965 226,624 1,405,548 32,362 137,722 50,615 1.365,225 3,730 86,844 22,092 40,323 28,632 50,878 28,623 208,652 Cleveland, Ohio. Buffalo, N.Y San Francisco, Cal Pittsburg, Pa 426, 100 . Milwaukee, Wis . Detroit, Mich . La Orleans, . GROUP II.— CITIES Washington, D. C. Newark, N. J Jersey City, N. J. Louisville, Ky Minneapolis, Minn Indianapolis, Ind. Providence, R. I.. Kansas Mo City, St. Paul, . Minn Rochester, N. Y . Denver, Colo Toledo, Ohio Allegheny, Columbus, Ohio... Worcester, Mass. . New Haven, Conn Y Syracuse, N. Fall River, Mass.. Memphis, Tenn Omaha Nebr Paterson, N. J St. Joseph, Mo Scranton, Pa Lowell, Mass GROUP 40 HAVING A POPULATION OF $2,729 229,608 112,349 109,347 116,974 $2,729 222,233 101,119 93,498 80,947 56,870 221,608 70,836 39,189 92,683 9,243 178,779 25,039 26,981 40,627 12,208 61,956 228, 191 76,263 39,538 109, 148 213,093 65,284 23,235 48,096 45,755 13,098 483 24,423 50,246 85,443 7,567 19,301 2,618 84,429 5,188 5,122 47,628 1,014 2,381 14,603 14,983 11,048 18,405 38,086 4,006 11,298 210 15,113 32,637 10,597 3,686 10,838 3,292 5,449 65,284 99,498 87,833 154,901 Pa Los Angeles, Cal $4,403,584 23,800 319,682 690,267 166,219 32,913 3,690 237,104 '731,075 Cincinnati, Ohio... 300,000 $102,724 359,156 282,496 214,867 99,188 2,081,203 297,361 1,234,356 Md 977,354 366, 735 305, 290 $4,479,681 678,646 1,798,707 82,494 1,135,168 937, 701 Boston, Mass New HAVING A POPULATION OF $4,582,405 . Chicago, 111 Philadelphia, Pa.. St. Louis, Mo Baltimore, $15,996,025 III.— CITIES 1,050,500 5 384,062 123,778 27,932 42,634 21,872 100,000 $7,376 11,230 15,849 36,027 47,627 42,827 45, 797 TO 300,000 $1,879 21,536 13,808 109,347 58,870 58, 104 3,917 146,745 12,201 17,886 62,963 74,861 58,636 21,503 92,583 65,284 27,864 65,513 49,504 39,084 71,634 22, 120 105,397 187,107 '22,'824 3,577 6,918 11,0?6 9,065 11,048 10,463 35,324 7,942 2,762 TO 100,000 IN 622 33,861 1,897 346,391 268,461 30,857 3,690 134,545 1,292 6,248 912 1,196,604 27,114 94,176 28,743 $73 81,806 21,636 13,808 106,009 58,104 3,544 404 "'753' $2,717 3,338 319 2,197 269 1903. "9,455' 52,634 74,861 49,180 2I,.503 92,583 412 22,513 7,963 11,133 11,210 6,638 6,164 483 23,232 50,246 62,619 7,567 1,191 60,000 96' 1903. $850 208,072 98,641 483 HAVING A POPULATION OF 1903. 1,196,896 32,362 95,088 28,743 IN 34,2<i9 448 1,933 637 1,598 254 509 1,329 167 42,771 19,901 65,513 43,866 32,920 35 21,299 49,609 61,021 7,567 8,337 8,513 11,048 9,134 36,157 331 Table [For a list of 27.—RECEIPTS FROM INTEREST-Continued. the cities in each state arranged alphabetically 1903. and the number assigned to each, see page 54,] 332 Table [For a list of 37.—RECEIPTS FROM INTEREST—Continued. the cities in each state arranged alphabetically and the number assigned to each, see page 1903. GROUP IV.— CITIES HAVING A POPULATION OF 25,000 TO 50,000 IN 1903— Continued. 54.] 333 Table [For a list of 27.—RECEIPTS FROM INTEREST— Continued. the cities in each state arranged alphabetically and the number assigned to each, see page 54.] 1903. ACCRUED INTEREST RECEIVED AND PAID— GROSS RECEIPTS. Derived from- Net corpo- CITY OK MUNICIPALITY. Total. By perma- Other than those by nent tunds.i permanent tunda.2 By perma- total Group I Group II. Group III Group IV . permanent GROUP New York, N.Y... Chicago, 111 Philadelphia, Pa St. Louis, Mo Baltimore, Md Cleveland, Ohio.. N.Y San Francisco, Cal Pittsburg, Pa Cincinnati, Ohio. Milwaukee, Wis Detroit, New $12,731,185 $2,377,477 12, 088, 801 1, 614, 723 10, 444, 590 ,S41,772 663, 366 621,538 416, 114 1,644,211 365, 780 220, 234 147, 252 I.— CITIES .. Mich Orleans, La. 1, 248, 948 HAVING A POPULATION OF $4, 348, 687 763, 220 . Boston, Mass Buffalo, S15,108,662 667 301,756 1,233,461 2, 246, 576, 523 889,397 52, 831 5,193 411, 228 1,539,122 45, 001 183, 848 41,867 $4, 201, 270 other ceipts." Sources other nent funds, City securibond transthan city seon city ties held by actions. funds. Grand rate re- On 300,000 $8, 339, 976 6, 980, curities iaeld securities. by permanent funds. $6, 768, 686 $77, 348 $330, 882 972 781,730 85, 272 29, 890 135, 617 120, 177 583, ,573 7,157 5,029 46, 251 28, 837 829 832, 993 808, 199 217, 955 OR OVER IN 5, 107, 345,411 1903. $6, 437, 804 4,972,355 661,553 487, 322 316,574 334 Table [For a list 27.— RECEIPTS FROM INTEREST— Continued. of the cities in each state arranged alphabetically and the number assigned to each, see page 54.] 1903. GROUP III.— CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1903— Continued. ACCRUED INTEREST RECEIVED AND PAID GBOSS RECEIPTS. Derived from- City num- CITY OR MDNICIPALITY. ber. Total. By perma- those by nent funds.' permanent funds.'^ permanent $18, 500 4,776 514 62, 248 Bedford, Mass. Somerville, Mass ... 53,489 200 50,028 200 3,461 "i2|638 41,461 200 Lawrence, Mass . Springfield, Mass Des Moinea, Iowa. Savannah, Ga Hoboken, N.J 20, 519 18, 021 23,802 2,952 15,898 2,247 19,646 2,498 4,156 2,952 15, 898 287 18,021 11,925 2,498 11,877 2,952 16,898 2,247 Peoria, 111 Evansville, 834 2,081 17, 119 11,862 10, 068 Ind Manchester, N. H . Utica.N.Y Kansas City, Kans. San Antonio, Tex Duluth,Minn Salt Lake City, Utah. Waterburv, Conn Elizabeth, N. J 75 Erie,Pa 76 77 78 Charleston, S.C.. Wilkesbarre, Pa Norfolk, Va 79 Harrisburg, Pa Yonkers, N. Y... Portland, Me ... Houston, Tex... . 8,448 31 17, 873 4,575 1,960 123 6,291 834 1,911 2,518 9,739 3,777 225 8,223 140 14, 601 2, 13,446 15,965 24, 895 1,215 29, 413 12, 405 16, 575 3,650 8,320 967 4,181 26, 5,560 24,280 62,741 5,560 14, 461 59, 780 9,819 2,961 25,000 OR OVER IN 834 2,081 3,673 11,862 10, 068 156 1,055 1,915 16, 672 2,696 4,218 GROUP IV.— CITIES HAVING A POPULATION OP 3,739 8,448 31 31 15, 177 367 248 25, 232 .$14,654 3,422 $18, 500 $78 . 83 by permanent funds. 57, 986 New other curities $18,578 62, 762 Lynn, Mass Oakland, Gal rate re- On Sources other nent funds, bond transCity securion city than ciiy seactions. ties held by held securities. funds. Troy,N.Y Net corpo- By perma- Other than 366 4,575 1900 12, 314 3,641 14, 578 10, 317 123 232 1,092 4,181 5,088 12,385 7,107 472 11,895 55,634 AND LESS THAN 50,000 268 131 44 'Hi' IN 1903. 14 6,739 120 ceipts.' 335 Table [For a list of the cities in 27.—RECEIPTS FROM INTEREST— Continued. each state arranged alphabetically and the number assigned to each, see page 54.] 1903. GROUP IV.-CITIES HAVING A POPULATION OF 25,000 OR OVER IN IBOO AND LESS THAN 50,000 IN 1903-Continued. 1 Sinking, investment, and public trust funds. 'Including interest on general deposits, accrued interest on loans issued by city, and interest on deferred payments of taxes and special assessments, exclusive nature of penalties on delinquent taxes and special assessments. 3 Net corporateinterestreceipta are gross interest receipts derived from " sources other than city securities held by permanent funds," less the included accrued interest received and paid by the city. Net corporate interest receipts constitute municipal investment income. of receipts in the 336 Table 28.— RECEIPTS^ OF MUNICIPAL INDUSTRIES, [ 1903. ALL INDUSTRIES. CITY OE MUNICIPALITY. Total. Grand total (175 cities) Group I Group II Group III Group IV (93 Total (160 Group IV . cities) cities)! (78 cities)^. $53,220,127 For a list of the cities in each state arranged alphabetically 337 CLASSIFIED BY SOURCE AND BY INDUSTRY. and the number assigned to each, see page 54.] 1903. CLASSIFIED BY SOURCE—continued. 338 28.— RECEIPTS' OF MUNICIPAL INDUSTRIE& Table [For a the cities in each state arranged alpha- list of 1903. OROUP III.— CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1903— Continued. CLASSIFIED BY SOURCE. ALL INDUSTRIES. CITY OR MUNICIPALITY. Receipts other than Total. Lawrence, Mass . Springfield, Mass. Des Moines, Iowa. Savannah, Ga Hoboken, N. J . Peoria, 111 Evansville, Ind Manchester, N. Utica, N. Y Kansas City, H . Duluth, Minn Salt Lake City, Utah. Waterbury, Conn Elizabeth, N. J Erie, Pa Charleston, S. C. Wilkesbarre, Pa. Norlolk, Va Harrisburg, Pa. Yonkers, N. Y.. Portland, Me. .. Houston, Tex... GROUP S3 Service transfers. Charges. SI, 418 Rents. Fees. 8125,371 259,818 13,844 121,437 190,863 11,616 110,178 140,085 11,616 110,178 117,401 140 140 9,023 291,994 115,054 131,093 663 9,023 244,430 114,102 131,093 663 153,621 4,298 163,621 4,298 168,015 166,943 9,228 "6,"26i 127,936 169,966 62,166 8,279 127,936 143,472 62,166 8,279 IV. -CITIES 22,684 Privilege rentals. Rates. 8106,834 238,673 817,245 21,145 7,066 6,029 2,868 1126,789 259,818 13,844 121,437 191,116 Kans. San Antonio, Tex service transfers. $633 16,496 8103 97,979 185,746 24 4,644 89,629 2,867 8,997 26,680 107,494 164 105 47,564 952 26,494 HAVING A POPULATION OP 1,652 37,114 8,491 4,623 500 1,784 643 20 1,941 211 3,986 8441 2,943 2,462 13,038 8,279 25,000 233,954 98,005 131,093 202 44 TO 50,000 IN 1903. 151,239 L 12,859 "i,'346'; 119,919 160,305 Manufactures. 339 CLASSIFIED betically BY SOURCE AND BY INDUSTRY -Continued. and the number assigned to each, see page 64.] 190.1. GROUP CLASSIFIED BY SOURCE— Continued. III.-CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1903-Continued. m 340 Table 28.—RECEIPTS OF MUNICIPAL INDUSTRIES ' [For a list of the cities in each state arranged alphas 1903. GROUP IV.—CITIES HAVING A POPULATION OF 25,000 TO 50,000 IN 1903— Continued. 341 CLASSIFIED betically BY SOURCE AND BY INDUSTRY—Continued. and the number assigned to each, see page 54.] 1903. 342 Table 28.—EECEIPTS OF MUNICIPAL INDUSTRIES, [For a list of the cities in each state arranged alpha- 1903. ALL INDOSTRIES. Receipts other than service transfers. CITY OE MDNICIPALITY. Aggregate. Grand total Group I Group II Group III Group IV . . New York, N.Y... Chicago, 111 Philadelphia, Pa.. Louis, Mo Cincinnati, Ohio.. . Mich La . $1,038,795 413, 204, 199, 220, $12, 795, 674 3, 840, 349 3, 923, 356 1, 001, 295 046 2,887 018 1, 059, 930, 868, 639, 184, 986 736 399 694 $12, 795, 647 ! rentals. Rates. Manufactures. Sales. $2, 204, 701 $2, 888, 667 $40,468,627 $457, 217 $683, 999 130 2,824,903 16, 331 24,941 22, 492 24,482,326 6,351,886 6, 413, 993 4,210,422 426, 979 22, 906 124,679 128, 768 249,669 181,083 950 961 706 179 HAVING A POPULATION OF 740, 179 Milwaukee, Wis. Orleans, I.— CITIES 1, 009, .. N.Y San Francisco, Cal Pittsburg, Pa New 31,031,999 6, 968, 018 6, 019, 112 4, 756, 928 2, 961, Baltimore, Md Cleveland, Ohio Detroit, 31, 561, 431 7, 061, 964 1,914,777 037 Boston, Mass Buffalo, $48,776,057 6,241,479 4, 983, 698 GROUP St. 849,808,572 Privilege Charges. Total. 300,000 1, 805, 216, 161 102, 496 81,914 OR OVER IN 1903. 4,832 2,500 343 •CLASSIFIED betically BY SOURCE AND BY INDUSTRY '—Continued, and the number assigned to each, see page 54.1 1903. ALL INDUSTRIES— continued. 344 OF MUNICIPAL INDUSTRIES, Table 28.— RECEIPTS [For a list of the cities in each state arranged alpha- 1903. GROUP III.— CITIES HAVING A POPOLATION OF 60,000 TO IN 1903— Continued. 100,000 ALL INDUSTRIES. Receipts other than service transfers. CITY OR MUNICIPALITY. Aggregate. Total. Lawrence, Ma.sR. . Springfield, Mass. Des Moines, Iowa. Savannah, Ga Hoboken, N. J.... Peoria, 111 Evansville, Ind Manchester, N. H Utica, N.Y Kansas City, $124,201 242,472 15, 596 113, 305 170,817 8,913 . 90, 653 143, 561 $123, 029 242, 472 Minn Lake City, Utah. Waterbury, Conn Elizabeth, N.J Pa Charleston, S. C. Wilkesbarre, Pa. Norfolk, Va Harrisburg, Pa. Yonkers, N. Y.. Portland, Me... Houston, Tex . 113, 306 170, 034 1,146 15, 048 132 8,913 1,866 6.')3 9, 3.67 121,539 6,515 2,206 1,935 221 137, 325 1,369 6,536 4,658 16, 596 90, Rates. Manufactures. Sales. $113, 241 223, 903 $3,073 6,933 $300 96, 109 166, 417 7,391 445 924 2,380 893 111,710 1,093 554 114, 062 127, Oil 126, 664 3,026 12,130 7,229 79 $6, 715 $1, 103 $4, 832 74, 18 214, 183 141, 799 126, 743 141,799 126, 743 685 685 149,894 12, 468 175 165, 323 149, 894 151,621 150, 990 67, 074 9,415 129, 824 126, 500 67, 074 468 176 165, 323 12, 685 2,379 4,122 176 4,668 429 8,209 8,607 443 2,715 12, 660 25,000 143, 260 11, 148 74 133, 816 6,734 122, 074 117, 217 5.870 5,791 54,414 '9,4W 9,415 GROUP IV.— CITIES HAVING A POPULATION OF 83 rentals. Kans Salt Erie, Privilege Rents. 11,633 7,060 1,403 1,695 San Antonio, Tex Duluth, Charges. OR OVER IN 1900 AND LESS THAN 50,000 IN 1903. 345 CLASSIFIED betieally BY SOURCE AND BY INDUSTRY'— Continued, and the number assigned to each, see page 54.] 1902. 346 Table 28.—EECEIPTS OF MUNICIPAL INDUSTRIES, [For a list of the cities in each state arranged alpha- 1908. GROUP IV.—CITIES HAVING A POPULATION OF 25,000 OE OVER IN 1900 AND LESS THAN 50,000 IN 1903— Continued. 347 CLASSIFIED BY SOURCE AND BY INDUSTRY '—Continued. betically and the number assigned to each, see page 54.] 1903. GROUP IV.— CITIES HAVING A POPULATION OF ALL INDUSTRIES— continued. 25,000 OR OVER IN 1900 AND LESS THAN 50,000 IN 1903— Continued. 348 Table 29.—DEPARTMENTAL RECEIPTS,' CLASSIFIED [For a list of BY CHARACTER the cities in each state arranged alphabetically 1903. ALL DEPARTMENTS AND OFPICES. Departmental CITY OR MUNICIPALITY. Receipts other than Grand total. Grand total (175 cities) Group I Group II Group III Group IV . . (93 cities) cities)' Group IV (78cities)<.. Special assess- fers. Total. Charges. Fees.! Rents. Privilege rentals. $2,094,155 $604,046 $214,891 $9,833,556 $798,587 $9,498,423 $5,400,868 165 511,267 120,090 67,528 110,886 903, 632 679,912 25, 188 99, 702 5,784,392 1,561,582 1,039,757 1,112,692 3, 103, 184 2,026,794 1,269,646 1,203,538 5,620,898 1,906,704 1,202,118 1,103,836 10,429,759 1,001,154 9,647,435 917, 715 782,324 83,439 9,302,270 916,539 5,254,381 667,653 GROUP New York, N.Y.. service transfers. I.— CITIES $1,303,608 416,341 1,129,954 540,089 818,090 Baltimore, Md Cleveland, Ohio... Buffalo, N.Y San Francisco, Cal Pittsburg, Pa 97,342 365,225 377, 704 350,990 127, 779 354,699 371, 784 350,990 127, 779 127, 779 Cincinnati, Ohio.. 181,570 106,785 143,384 173,304 181,570 96,984 138,971 173,304 Detroit, Mich New Orleans, La. $1,100,684 395,606 1, 127, 123 518,622 586,655 96, 127 2,080,053 109, 148 300 000 $1,303,608 416,341 1,129,954 344,812 818,090 $394, 129 291, 284 562,065 118,393 676,029 $471,811 4,420 492, 120 163,062 97,185 1,215 10,526 6,920 97,342 365,225 281,832 350,990 63,919 248,275 256,400 195,254 81,994 19,505 22,563 13, 687 86,070 1,065 181,570 47,068 60, 161 39, 943 107, 580 47,615 2,284 2,908 121, 775 143,384 173,304 21,851 601,229 41,737 OR OVER IN $202,924 20, 735 2,831 21,467 231,435 9,801 4,413 Sales. Miscellaneous. ments.' $960,656 $223,907 $1,133,720 101,230 34,343 54,869 33,465 347,773 465,212 229,889 90,846 1,127,489 84,615 10,429 68,388 714, 140 HAVING A POPULATION OF Chicago, 111 Philadelphia, Pa.. St. Louis, Mo Boston, Mass Milwaukee, Wis... receipts. Service trans- $10,632,143 6, 132, Total (160 SPECIFIED CLASSES OF MUNICIPAL SERVICE INCOME, INCLUDING SERVICE TRANSFERS 214,636 942, 234 209, 737 68, 133 110,673 19, 295 1903. $231,154 I 349 OF REVENUE AND BY DEPARTMENT OR and the number assigned to each, see page OFFICE, 54.] 1903. I.— GENERAL ADMINISTKATION. 350 Table 30.—DEPARTMENTAL RECEIPTS, CLASSIFIED BY CHARACTER ^ [For a list of the cities in each state arranged alphabet- 1903. GROUP 111. -CITIES HAVING A POPULATION OF ALL DEPARTMENTS AND OFFICES. Grand total Receipts other than service transfers. fers. S47, 245 $44, 138 $3, 107 Mass Des Moines, Iowa 116,050 5,489 10,677 8,059 113,076 6,489 10, 677 7,350 2,974 Peoria, 111 Evansville, Ind Manchester, N. Utica, N. Y Kansas City, 351 13,351 12, 121 12, 121 6,567 33,983 9,388 3,951 33,983 9,388 13,020 41,928 27,551 11,673 7,833 13,020 41,928 26,023 11, 673 7,833 13, H Kans . Sam Antonio, Tex Duluth, Minn Salt Lake City, Utah Waterbury, Conn Elizabeth, N. J Pa 40,516 16,241 5,196 26, 617 40, 516 Charleston, S. C Wilkesbarre, Pa Norfolk, Va Harrisburg, Pa Yonkers, N. Y Portland, Me Houston, Tex 4,439 26,566 30,067 28,616 4,439 17,729 28,113 28,616 Erie, 100,000 IN 1903-Continued. SPECIFIED CLASSES OF MUNICIPAL SERVICE INCOME, INCLUDING SERVICE TRANSFERS. receipts. Special assess- Service trans- Lawrence, Mass Savannah, Ga Hoboken, N.J TO Departmental CITY OR MUNICIPALITY. Springfleld, 50,000 709 2,616 1,528 16,100 5,196 26, 617 8,837 1,954 Total. $35,301 99,678 5,489 10, 677 8,059 Rents. Charges. $24,402 84,443 1,096 $1,526 1,416 2,027 $6,414 6,146 $2, 959 7,031 588 $200 2,379 13,020 34,638 27,551 11,673 3,253 11,765 21, 102 4,204 6,954 1,005 3,426 7,218 1,090 180 280 1,802 1,324 1,744 637 6,762 578 2,964 4,029 1,908 1,511 765 4,004 4,407 201 22 1,000 3,657 2,062 40,516 16,241 5,196 26,617 37, 827 2,467 11,592 797 4,439 26, 566 30,067 28,616 2,712 14,965 15, 716 26,066 1,047 8,547 6,073 1,632 12, 106 195 105 209 240 1,578 786 3,568 I 281 9,632 12,026 650 786 1,279 2,388 237 25 680 563 4,686 918 ments.! $11,944 $1,642 l,57Sr 460 175 2,291 10, 13,351 5,086 6,567 7,158 9,388 Miscellaneous. Privilege rentals. 6,914 512 10 180 169 2,491 25 351 OF REVENUE ically AND BY DEPARTMENT OR OFFICE—Continued, and the number assigned to each, see page 54.] 1003. GROUP I. — GENERAL IlI.-CITIES ADMINISTRATION. HAVING A POPULATION OF 60,000 TO 100,000 IN 1903-Continued. 352 Table 39.—DEPARTMENTAL RECEIPTS' CLASSIFIED BY CHARACTER [For a list of the cities in each state arranged alphElbet- 1903. GROUP IV—CITIES HAVING A POPULATION OF ALL DEPARTMENTS AND OFFICES. 25,000 TO Departmental CITT OB MUNICIPALITY. ber. Grand total. 133 134 135 136 137 138 139 140 141 142 Pa Newcastle, Passaic, N.J Atlantic City, N. J Canton, Ohio Jacksonville, Fla Galveston, Tex Auburn, N.Y Wichita, Kans Racine, Wis South Omaha, Nebr. . Mo 143 144 145 146 147 Joplin, 148 149 160 151 152 La 153 154 155 156 157 Council Bluffs, Iowa 158 159 160 161 162 Lexington, 163 164 165 166 167 WestHoboken, N. J.. North Adams, Mass Quincy, Mass 168 169 170 171 Orange, 172 173 174 175 Aurora, 111 Nashua, N. Jackson, Mich Meriden, Conn Johet,IU Chattanooga, Tenn. Woonsocket, R. I Sacramento, Cal . Wis Oshkosh, Wis Crosse, Newport, Ky Wilhamsport, Pa Pueblo, Colo ICalamazoo, Mich Everett, Mass Cedar Rapids, Iowa. Bay City, . Ky Mich Fort Worth, Tex Easton, Pa Gloucester, Mass , . Colorado Springs, Colo Hamilton, Ohio N.J Lima, Ohio Kingston, Newtaurg, N.Y N.Y H 1 Receipts other than service transfers. fers. Special assess- Total. Charges. S6,521 2,242 5,775 1,658 4,180 $5,521 2,242 5,775 1,558 4,180 $1,819 869 2,099 30,412 3,175 2,633 11,851 2,123 30, 412 30,412 3,175 2,633 3,516 2,123 13,875 166 1,111 142 630 3,175 2,633 11,851 2,123 3,646 1,780 35,598 10,002 5,222 1,780 35,598 8,893 5,222 704 3,657 836 2,829 2,736 704 3,557 836 2,829 2,736 SI, 109 3,953 6,486 49, 170 10,816 38,984 10,816 4,271 3,354 14, 174 825 20,957 4,228 3,364 7,621 825 19,864 2,368 39,089 18,637 7,226 745 2,368 39,089 17,223 7,226 745 5,238 4,316 4,052 4,687 5,238 4,298 4,052 4,687 2,443 6,816 6,618 2,447 2,256 6,706 6,618 2,447 Including certain funds received and paid. receipts. Service trans- S5,521 2,242 5,775 1,558 4,180 3,953 6,486 50,239 61,448 . New Britain, Conn IN 1903—Continued. SPECIFIED CLASSES OF MUNICIPAL SERVICE INCOME, INCLUDING SERVICE TRANSFERS. City num- 50,000 1,069 12,464 6,653 'i"693 1,414 187 1,111 Fees. $1,377 1,092 3,090 1,043 291 Privilege rentals. Rents. $227 118 425 80 1,087 $2,098 30 116 3,017 1,230 549 2,530 399 Sales. $15, 721 366 56 10 25 1,157 390 1,650 973 481 1,069 701 73 1,228 1,052 762 3,646 1,780 1,584 667 35, 598 32, 104 10,002 5,222 1,656 4,164 160 1,036 1,896 2,668 29 704 3,557 836 2,829 2,736 527 1,676 74 1,193 1,309 311 335 694 167 3,953 6,486 50,239 61,448 10,816 1,009 1,677 37,396 50,897 649 995 3,392 1,086 8,154 656 551 1,358 4,271 3,354 14, 174 825 18,611 565 220 11,953 323 16,645 1,165 1,281 746 75 180 1,735 134 652 60 1,199 1,213 923 340 587 2,368 36,248 15,247 7,226 746 2,090 31, 184 10,969 2,382 158 67 1,936 606 119 632 5,238 4,316 4,052 4,687 2,489 842 470 2,610 2,311 70 2,265 1,666 2,443 6,816 6,618 2,447 753 1,347 5,492 1,789 1,154 1,851 538 2 Miscellaneous. 180 4,623 25 203 130 287 150 636 180 416 ments.s $163 131 28 76 60 73 353 $8,335 64 4 190 177 1,095 94 740 283 346 46 52 301 1,719 390 3,248 ;,509 611 2,446 7 1,260 126 600 679 3,547 612 65 I 2,841 3,413 218 3,404 1,327 93 55 251 Receipts for fees in 1902 49 3,367 458 22 shown in Table 25. 432 130 423 353 OF REVENUE AND BY DEPARTMENT OR OFFICE—Continued. Ically and the number assigned to each, see page 54.] 1903. GROUP III.-CITIES 1.— GENEKAL ADMINISTRATION. HAVING A POPULATION OF 50,000 TO 100,000 IN 1903-Continued. 354 Table 29.—DEPARTMENTAL RECEIPTS,' CLASSIFIED [For a 1903. list of BY CHARACTER the cities in each state arranged alphabet- 355 OF REVENUE AND BY DEPARTMENT OR OFFICE—Continued, ically and the number assigned to each, see page 54.] i9oa. IV.— PUBLIC HIGHWAYS AND SANITATION—Continued. 356 Table 29.—DEPARTMENTAL RECEIPTS,' CLASSIFIED [("or a list of 1903. GROUP III.— CITIES HAVING A POPULATION OF 50,000 TO 100,000 BY CHARACTER the cities in each state arranged alphabet- IN 1903— Continued. 357 OF REVENUE AND BY DEPARTMENT OR OFFICE—Continued, ically and the number assigned to each, see page 54.] 1003. GROUP III.-CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1903-Continued. IV.— PUBLIC HIGHWAYS AND SANITATION— Continued. GROUP IV.— CITIES HAVING A POPULATION OF 25,000 TO 50,000 IN 1903 358 Table 29.—DEPARTMENTAL RECEIPTS,' CLASSIFIED [For a list of 1903. GROUP IV.— CITIES HAVING A POPULATION OF 25.000 TO .50.000 BY CHARACTER the cities in each state arranged alphabet- IN 1903— Continued. 359 OF REVENUE AND BY DEPARTMENT OR OFFICE—Continued, ioally and tlie number assigned to each, see page 54.] 1903. GROUP IV —CITIES HAVING A POPULATION OF IV.—PUBLIC HIGHWAYS AMD SANITATION—Continued. 26,000 TO 50,000 IN 1903— Continued. 360 Table 29.— DEPARTMENTAL RECEIPTS, > CLASSIFIED BY CHARACTER [For a 1903. list of the cities in each state arranged alphabetically 361 OF REVENUE AND BY DEPARTMENT OR OFFICE— Continued, and the number assigned to each, see page 54.] 1903. 1.—GENERAL ADMINISTRATION, 362 Table 29.— DEPARTMENTAL RECEIPTS,' CLASSIFIED BY CHARACTER [For a list of the cities in eaoli state arranged alpliabetioally 1902. GROtTP III.— CITIES HAVING A POPULATION OP 50,000 TO 100,000 IN 1903— Continued. ALL DEPAETMENTS AND OFFICES. ileceipts other than service transfers. Municipal service income. CITY OB MUNICIPALITY. Grand total. General revenues Service Departmental. from de- transfers. Special part- mental Total. permits.2 assess- Privi- Rents. Charges. lege Sales. Miscella- oeous. rentals. Troy, N. Y 6,574 39, 916 51,595 New Bedford, Mas. Somerville, Mass Lawrence, Mass Springfield, Mass Des Moines, Iowa Savannah, Ga 36, 420 77, 953 11,269 12, 169 4,967 HobokenjN. J Peoria, 111 Evansville, 24. 145 Ind Manchester, N. H Utica, N. Y Kansas City, Kans. . . . San Antonio, Tex Duluth, . . Minn Utah Salt Lalse City, Waterbury, Conn Elizabeth, N. J Erie, 8,707 6,073 40,381 6,164 1,230 737 13,270 6,595 2,878 7,002 Pa 71, 906 8,807 10, 374 3,813 2,764 9,623 2,577 4,324 335 1,460 19, 821 8,372 4,618 40, 381 4,692 12,831 1,316 2,389 4,529 2, 222 389 27,326 13, 205 6,595 2,080 9,922 8,001 7,354 1,200 866 472 21, 65 '798 1,784 2,203 7,900 3,404 6,123 30,221 GROUP IV.— CITIES HAVING A POPULATION OP Schenectady, N. Y Youngstovvn, Ohio Holyoke, Mass Fort Wayne, Ind . Akron, Ohio , . . Saginaw, Mich $7,262 3,272 16, 160 5,960 15, 660 Tacoma, Wash.. 6,264 7,369 Covington, Ky Lancaster, Pa... 13, 865 10, 083 Dallas, . Tex Birmingham, Ala Little . Rock, Ark... Spokane, Wash Altoona,Pa Augusta, Ga . 6, 007 Binghamton, N. Y. Mobile, Ala 5,644 6,370 942 10,366 4,249 South Bend, Ind Wheeling, W. Va. Springfield, OhioJohnstown, Pa ... Haverhill, Mass 2,120 2,609 2,498 11, 254 35,548 Topeka, Kans Terre Haute, Ind. 5,199 4,860 2,336 4,468 4,451 . AUentown, Pa McKeesport, Pa Dubuque, Iowa... . Mont Davenport, Iowa Quincy. HI Salem, Mass Elmira, N. Y Maiden, Mass Bayonne, N. J. .- Superior, Wis.. York, Pa Newton, Mass 963 339 3,947 11, . Butte, 25 6,920 87, 645 4,392 35,166 4,635 20, 703 16,688 1,550 33, 290 3,078 117 314 7,187 1,346 200 932 29, 718 17,579 7,457 3,650 51, 261 5,218 24,661 4,283 7,597 4,496 11, 020 13, 657 30, 221 25,000 1,049 3,609 10, 122 2,866 6,113 4,171 9,053 6,865 28, 766 OR OVER IN $7, 262 $181 4,656 Lincoln, Nebr Brockton, Mass Pawtucket, R. I... 37, 187 27, 546 6,047 2,452 1,795 1,184 6,486 8,120 24, 957 30. 146 $6,404 47, 714 3,481 17, 818 46, 791 24, 561 Yonkers, N. Y Portland, Me Houston, Tex 5,344 39, 179 51, 695 33, 303 21, 712 27, 326 Pa Charleston, S. C Wilkesbarre, Pa Norfolk, Va Harri-sburg, $6, 717 74, 934 87, 255 79, 560 Lynn, Mass Oakland, Gal 3,272 14,979 5,960 15, 550 1900 «311 587 240 1,716 5,971 $2 881 1,320 276 742 3,465 2,626 321 $17, 752 8, $700 1,010 5,419 160 56 300 17, 336 1,060 26 19 559 99 1,400 3,523 203 1,012 662 768 1,140 2,267 11, 359 15, 420 140 1,290 772 50 1,469 8,281 645 682 90 4,861 318 856 1,936 1,114 AND LESS THAN 50,000 1,117 1,466 6,245 * 30, 889 10,479 2,702 547 5 1,541 10, 116 3,281 898 174 1,626 $303 661 7,069 2,496 725 207 2,023 4,492 ments.' 4,868 ""'752' 28 15 341 IN 1903. 7,814 16,489 w. 363 OF REVENUE AND BY DEPARTMENT OR OFFICE—Continued, and the number assigned to each, see page 54.] 1908. GROUP I- —GENER.\L III.-CITIES ADMINISTRATION. HAVING A POPULATION OF 50,000 TO 100,000 IN 1903-Continued. 364 Table 29.-DEPAETMENTAL [For a , BY CHARACTER RECEIPTS,' CLASSIFIED list of the cities in each state arranged alphabetically 1903. GROUP IV .-CITIES HAVING A POPULATION OF 25,000 OR OVER IN AND LESS THAN 1900 IN 1903-Continuea. 50,000 ALL DEPARTMENTS AND OFFICES. Receipts other than service transfers. Municipal service income. City num- OITY OR MUNICIPALITY. ber. Grand total. General revenues from de- Service Departmental. transfers. Special part- mental permits. Total. assess- Privi- 2 Charges. Rents. Sales. lege rentals. 123 124 125 126 127 East 128 129 130 Knoxville, Tenn Rocktord, 111 Sioux City, Iowa 131 132 Montgomery, Ala Taunton, Mass 133 134 Newcastle, Pa 135 136 Atlantic City, N. 137 Jacltsonville, Fla 138 139 141 142 143 Galveston, Tex Auburn, N. Y Racine, Wis 144 145 146 147 148 Joliet, 111 149 150 151 152 153 Oshkosh, Wis Newport, Ky 154 157 158 159 New 160 161 Fort Worth, Easton, Pa 162 174 Gloucester, Mass Jackson, Mich ... J Wis Britain, Conn. Cedar Rapids. Iowa City, ,016 799 486 710 20, 781 12, 036 7,360 3,640 3,999 5,510 18, 427 Mich 46, 066 . . . 2,564 075 8390 2,073 82 233 2,025 88 311 106 580 134 499 3,400 2,584 1,959 574 2,409 810 2,712 26 1,025 3,000 1,041 61 1,391 571 112 38 1,341 ,255 19, 139 1,291 3,523 3,467 2, 302 ,306 40 292 1,212 368 794 46 537 :,767 ^5 . 7,262 3,329 3,894 4,930 18, 293 ;,199 4,292 11,260 1,838 1,428 1,571 35, 1,155 471 316 20, 637 6,093 6,093 89,332 3, 225 200 885 58 246 333 550 1,001 242 178 79 971 254 66 1,289 6,946 66 854 1,560 '338' . " 615 Including certain refunds received and paid. Receipts from departmental permits in 1903 shown in Table 26. ^For snow removal, street sprinkling and garbage disposal, and other municipp.l servi 1 2 es. 279, • 7,386 2,019 5 250 1,493 372 2,511 66 350 4 8709 ,026 908 250 1,227 916 22, 062 8107 626 260 106 228 442 ,950 2,171 180 2,093 neous. 391 123 327 191 14, 708 374 278 125 433 20 ,696 ;, ments. 8 372 19 147 310 4,689 564 14,241 556 2, 936 4,292 11,260 1,838 2, 171 . Ky Tex 5,088 1,733 1,711 4,635 1,954 85,720 1,341 19,139 4,426 3.467 2,442 Williamsport, Pa Pueblo, Colo Council Bluffs, Iowa Bay 152 1,864 13,040 382 21,491 12, 036 14, 241 1,640 2,936 Chattanooga, Tenn.. Woonsoeket, R. I Sacramento, Cal Lexington, ,522 ,409 943 ,273 ,112 5,017 1,954 Mo Crosse, 7,458 6,428 7,356 7, 002 18,802 14, 751 . South Omaha, Nebr. La 7,458 6, 428 7,355 7,002 18, 802 6,240 3,587 N.J Canton, Ohio Joplin, 881 35, 596 115, 827 10, 333 Chelsea, Mass Fitchburg, Mass Passaic, 48, 454 123,036 $775 6,273 4,613 47, 746 123,036 ?775 6,273 St. Louis, 111 Springfield, 111 Chester, Pa Miscella- 356 9,970 23 2,691 131 1,425 365 OF REVENUE AND BY DEPARTMENT OR OFFICE—Continued. and the number assigned to each, see page 54.] 1903. GROUP IV.-CITIES HAVING A POPULATION OP I.—GENERAL ADMINISTRATION. 25,000 OR OVER IN 1900 AND LESS THAN 60,000 IN 1903-Continued. 366 Table 29.—DEPARTMENTAL RECEIPTS,' CLASSIFIED BY CHARACTER [For a list of the cities in each state arranged alphabetically 1903. III.— PUBLIC CHAEITIES IV.— PUBLIC HIGHWAYS AND AND CORRECTIONS. SANITATION. CITY OR MUNICIPALITY. Institu- Total. Adminis- tions for tration. care of poor. Outdoor Miscellaneous poor relief. Hospitals. charities. Institu- tions for insane. Public highways. Prisons and reforma- General Total. tories. management. Manage- ment of streets. Grand total $1,602,738 Group I Group II Group III Group IV 786, 609 243, 848 248, 441 . . . 223,840 . GRODP 1 I.— CITIES $14, 832 9,821 737 3,892 382 $215, 401 $462, 982 861, 300 100, 068 11, 347 32,681 6,525 1,574 31,864 63, 133 29, 619 HAVING A POPULATION OF 8229, 031 300,000 85, 48, 46, 49, 838 766 070 357 $221,566 8307, 626 83, 163, 732 185,648 35, 918 237, 739 47,837 9,386 12, 664 657, 080 499, 892 521,056 486, 705 OK OVER IN 1903. 1, $613, 912 117, 698 48,988 91,808 43,439 328,743 113, 659 68, 929 102,681 367 OF REVENUE AND BY DEPARTMENT OR OFFICE—Continued, and the number assigned to each, see page 54.] 190S. IV.— PtJBLic HIGHWAYS AND SANITATION— Continued, Public highways —Continued. v.— PUBLIC EDUCATION, LIBEARIES, VI.— PUBLIC EECEEATION. ETC. Public sanitation. Art galTotal. Side- Bridges walks other and curb- than toll. Miscellaneovis. Street cleaning. $97, 096 Refuse disposal. Schools. Libraries. Sewers and sewage dis- leries, Total. museums, etc. Parks, gardens, etc. Baths, beaches, Celebrations and entertain- etc. ments. bathing ing. $57,989 $84,898 $1,398,634 32, 612 16,382 4,542 11, 241 2,783 806,087 203,606 177,833 211, 108 4,878 7,755 12,744 $216, 023 $443, 247 $936, 507 243 392 347 041 204, 500 477,710 167,439 133, 869 157, 489 815 16, 117 30, 996 9,168 40, 110, 16, 74, 15, GROUP I.— CITIES GROUP 91, 710 58,146 88,891 $305 327, 120, 115, 143, 406 698 267 691 HAVING A POPULATION OF II.— CITIES GROUP III.—CITIES 1 $706, 959 $167, 938 89, $362, 776 420 60,884 229, 386 46, 844 76, 273 46, 686 11,,533 18, 602 13,072 300,000 HAVING A POPULATION OP HA^'l^•li 610 11, A POPULATION OF OR OVER IN 1903. 100,000 TO 300,000 IN 1903. 60,000 TO 100,000 IN 1903. $335, 467 $4,373 117 8,421 4,398 10, 4,373 368 Table 29.—DEPARTMENTAL RECEIPTS,^ CLASSIFIED BY CHARACTER [For a list of the cities in 1903. GROUP III.— CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1903— Continued. each state arranged alphabetically 369 OF REVENUE AND BY DEPARTMENT OR OFFICE-Continued. and the number assigned to each, see page 54.] 1903. GROUP III.-CITIES HAVING A POPULATION OF IV.— PUBLIC HIGHWAYS AND SANITATION— continued. 50,000 TO 100,000 IN 1903-Continued. 370 Table 29.-DEPARTMENTAL EECEIPTS.i CLASSIFIED BY CHARACTER [For a list of the cities in each state arranged alpha,betically 1902. GROUP IV.— CITIES HAVING A POPULATION OF 25,000 OR OVER IN 1900 AND LESS THAN 50,000 iN 1903— Continued. 371 OF REVENUE AND BY DEPARTMENT OR OFFICE—Continued, and the number assigned to each, see page 54.] 1903. 372 Table 30.—MUNICIPAL SERVICE mCOME RECEIPTS FROM SPECIAL ASSESSMENTS FOR LOCAL IMPROVEMENTS, AND SPECIFIED TEMPORARY RECEIPTS AND PAYMENTS. [For a list ol the cities in each state arranged alphabetically and the number assigned to each, see page 54.] 1903. SPECIFIED RECEIPTS SPECIFIED TEMPOEAKY RECEIPTS AND FROM MUNICIPAL SERVICE INCOME.! PAYMENTS. Refunds. Receipts from special assessments for local improvements. CITY OE MUNICIPALITY. Receipts PenalTotal. ties, fees, Street opening Street Side- and paving. wallcs. Sewers. Miscella- neous. from sales of real and interest. 2 Payments of taxes, etc., to other civU Re- divisions. ceipts.' $1,399,276 $19,286,636 $628,621 property. Payments.' grading. Grand total (175 cities) . . Group I Group II Group III Group IV (93 cities) Total (160 Group IV cities) • (78 cities) '... s$33,845,915 $741,542 64,616 294,991 6,604,960 2,046,819 1,295,468 1,477,598 327,448 487,928 175,666 254,234 1,931,151 1,414,645 762,786 621,914 7,200,238 2,590,968 1,906,876 652,714 500,625 117,575 44,424 78,918 954,604 243,710 127,836 73,227 9,676,079 4,137,225 2,977,992 2,596,340 301,403 91,967 42,128 3,336,831 278,760 11,310,342 1,363,095 1,220,987 230,045 4,624,013 515,432 12,330,412 632,331 736,243 73,619 1,396,051 70,002 18,786,413 2,096,117 523,264 87,766 2,667,260 33,558,828 3,093,282 GROUP 1 $3,353,062 $11,424,845 $1,246,176 $4,730,496 $12,360,795 519,231,682 6,984,130 4,249,734 3,380,369 326, 195 I.— CITIES HAVING A POPULATION OF 300,000 OR OVER IN 1903. 93, 123 $2,049,239 1,327,811 387,214 152,835' 181,379 2,039,096 171,236 373 Table 30.-MUNICIPAL SERVICE INCOME RECEIPTS FROM SPECIAL ASSESSMENTS FOR LOCAL IMPROVEMENTS AND SPECIFIED TEMPORARY RECEIPTS AND PAYMENTS-Continued. [For a list of the cities in each state arranged alphabetically and the number assigned to each, see page 54.] 1903. GROUP III.-CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1903-Continued. - 374 Tabie 30.— municipal SERVICE INCOME RECEIPTS FROM SPECIAL ASSESSMENTS FOR LOCAL IMPROVEMENTS, AND SPECIFIED TEMPORARY RECEIPTS AND PAYMENTS—Continued. [For a list of the cities in each state arranged alphabetically and the number assigned to each, see page 54.] 1903. GROUP IV.— CITIES HAVING A POPULATION OF 25,000 TO 50,000 IN 1903— Continued. 376 Table 30.—MUNICIPAL SERVICE INCOME RECEIPTS FROM SPECIAL ASSESSMENTS FOR [For a list of the cities in each state arranged alphabetically 1903. SPECIFIED EECEIPTS FROM MUNICIPAL SERVICE INCOME.' Receipts from special assessments for local improvements. City num- CITY OR MDNICIFALITY. ber. Uncla.ssified Total. Street opening Street and paving. Sidewalks. Sewers. pipes. grading. Grand total Group I. Group II. Group in Group IV 826,089,658 81, 024, 472 12,477,350 7,271,372 3, 564, 282 447, 725 370, 784 654 107, 122 2, 776, 98,841 Water mains and 87, 694, 107 81, 255, 617 83, 654, 232 8440, 345 3,247,161 840 1,065,922 1,140,184 316 168 664 469 1,248,347 1,298,281 547, 855 659, 749 243, 332 170, 229 17, 101 2, 240, 428, 462, 194, 170, 9,683 improvements. Bridges and viaducts. 857, 227 52, 600 4,307 320 Streets. Highways. 81,631,052 84, 731, 844 880,503 690 565 860 937 2,977,773 749, 932 487, 070 517,069 General. 166, 325, 974, 163, 77,0 2,367 1,0,53 m 377 LOCAL IMPROVEMENTS AND SPECIFIED TEMPORARY RECEIPTS AND PAYMENTS-Continued. and the number assigned to each, see page 54.] i9oa. SPECIFIED EECEIPTS FROM MDNICIFAL SERVICE INCOME'— continued. 378 Table 30.— MUNICIPAL SERVICE INCOME RECEIPTS t'ROM SPECIAL ASSESSMENTS FOR [For a list of the cities in each state arranged alphabetically 1902. GROUP III.— CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1903—Continued. 379 LOCAL IMPROVEMENTS AND SPECIFIED TEMPORARY RECEIPTS AND PAYMENTS -Continued, and the number assigned to each, see page 64.] looa. GROUP III.-CITIES HAVING SPECIFIED RECEIPTS FROM MUNICIPAL SERVICE INCOME'— continued. .V POPULATION OF 60,000 TO 100,000 IN 1903-Continued! ^ 380 Table 30.—MUNICIPAL SERVICE INCOME RECEIPTS FROM SPECIAL ASSESSMENTS FOR [For a list of the cities in each state arranged alphabetically 10O3. GROUP IV.—CITIES HAVING A POPULATION OF 25,000 OR OVER IN 1900 SPECIFIED RECEIPTS AND LESS THAN 50,000' IN 1903— Continued. FBOM MUNICIPAL SERVICE INCOME.' Receipts from special assessments for local improvements. City num- CITY OK MUNICIPALITY. ber. Total. Street opening Street and paving. Sidewalks. Sewers. pipes. grading. 118 119 120 Maiden, Mass. Bayonne. N. J 121 York, Pa 122 Newton, Mass 123 124 125 126 127 East 128 129 130 131 132 Knoxville, Tenn Rockford, 111 Sioux City, Iowa Montgomery, Ala. Taunton, Mass 133 134 13B 136 137 Newcastle, Pa Passaic, N. J Atlantic City, N. J. Canton, Ohio 138 139 141 142 143 Galveston, 144 Joliet, 111 145 146 147 148 Chattanooga, Tenn. Woonsocket, R, I... Sacramento, Cal 149 150 161 152 153 Oshkosh, Wis Newport, Ky Williamsport, Pa Pueblo, Colo Council Bluffs, Iowa. 16. 666 13, 045 21, 793 154 157 158 159 New Britain, Conn .. 16, 694 160 161 162 174 Fort Worth, Tex Fasten, Pa Gloucester, Mass. Jackson, Mich... 836,476 50,677 43, 869 . Superior, Wis. Louis, Springfield, 111 Chester, Pa Chelsea, Mass St. 111. Fitchburg, Mass S3, 926 8207 . Unclassified improvements. Bridges and viaducts. General. Streets. $31, 343 846, 898 '36,'867' 74, 352 52, 093 21, 195 2,413 3,021 $1, 053 74, 3,308 $48, 785 21, 263 195 1,179 1,037 1,234 1,984 1,570 5,647 3,425 4,163 . Jacksonville, Fla.. Auburn, Tex Mo Crosse, 11,239 2,599 2,766 6,686 97,528 Wis 13, 841 8,081 3,782 8,906 11, 100 12, 717 354 6,005 204 2,739 9,508 3,068 2,760 4,979 2,954 2,237 11, 64, 17, 796 395 10,238 580 1,409 659 8,836 11, 629 3,980 9,453 9,453 8,106 497 19,084 223 6,141 1,580 56, 122 4,0 65,409 14,201 Mich 45, 601 1,622 434 17,979 9,223 'Including certain refunds received and paid. Including all additional receipts, such as penalties, interest, = 3,228 J7, 13,408 4,491 14. 665 13, 327 11,.529 Ky Lexington, City, 20,383 15, 446 17, 733 Cedar Rapids, Iowa Bay $3,871 11, 915 964 South Omaha, Nebr La 28,250 11,100 29,388 39, 453 8,040 4,194 N.y Racine, Wis Joplin, 22, 823 138, 527 27, 818 165,881 12, 034 4,194 33, 186 Highways. 3,618 5,078 36, 521 . Water mains and etc., 7,623 6,904 632 14,818 4,257 837 7,758 collected on delinquent special assessments. 1,876 941 12,484 381 LOCAL IMPROVEMENTS AND SPECIFIED TEMPORARY RECEIPTS AND PAYMENTS—Continued, and the number assigned to each, see page M.] 1903. GROUP SPECIFIED KECEIPTS IV. -CITIES HAVING A POPULATION OF FROM MUNICIPAL SEKVICE INCOME'— continued. 25,000 OR OVER IN 1900 AND LESS THAN 60,000 IN 1903-Contlnued. 382 Table 31.— PAYMENTS, RECEIPTS, AND BALANCES OF PRIVATE TRUST FUNDS AND ACCOUNTS.' [For a list of the cities in each state arranged alphabetically and the number assigned to each, see page 54.] 1903. PAYMENTS. CITY OR MUNICIPALITY. For purposes For of trusts. I invest- Cash on ments Cash on hand at during year and cash on hand at beginning close of year. Grand total Group I Group II Group III Group IV To I $58,034 $835,036 57,798 23b 302,714 523,060 5,738 3,524 I GROUP New York, N.Y. Chicago, 111 Philadelphia, Pa. St. Louis, Mo Ky Kansas City, St. Paul, HAVING A POPULATION OF 43,295 76,702 172,608 78,619 397,195 262,704 21,831 385,412 270,845 21,996 65, 159 440,490 339, 406 194,339 189,063 33,746 66,695 164,376 229,636 61,696 126,118 14,717 22,909 95,441 192,813 179,530 252,545 64,381 119,856 7,442 13,779 II.-CITIES $57,798 i I I HAVING X POPULATION OF Minn... 1,357 Los Angeles, Cal. Syracuse, N. Y. Omaha, Nebr 1,315 . $209,796 96,075 6,116 3,631 20,066 $716,833 220,018 38,895 4,606 20,066 $177,450 94,693 13,964 3,596 20,066 963,064 61,220 350 118,270 14,925 90,012 235 2,295 21,433 3,221 1,060,490 61,456 2,646 139,703 19,603 154,551 1,729 2,563 131,248 2,450 7,727 184,250 1,117 216,475 3,721 5,603 316,813 3,567 497,202 3,721 5,603 185,831 766 238,169 3,721 5,603 Paterson, N. J... Scranton Pa GROUP 42 100,000 $179,266 123,943 32,779 876 I Mo. Rochester, N. Y.. Denver, Colo Columbus, Ohio.. 300,000 $984,929 252,943 138,029 161,040 Detroit, Mich New Orleans, La. III.— CITIES City secu- interest. rities. From From city. others. to2,418 $51,313 34,313 17,000 $6,314,923 437,939 307,844 486,900 Milwaukee, Wis.. i 2,945,144 894,046 83,164 62,982 $1,490,323 202,241 133,855 146,396 45,2a5 GROUP $3,985,336 $13,030,360 $3,473,667 of trusts. From of.2 $11,449 $4,813,151 146,810 88,888 173,989 98,733 241,771 Cincinnati, Ohio.. Providence, R. I 151,954 6,183,375 1,636,116 103,813 228,650 ; Cleveland, Ohio Buffalo, N.Y San Francisco, Cal. Louisville, l$8, I.— CITIES Boston, Mass Washington, D. C Newark, N. J Jersey City, N. J ments To others, city. For purposes From invest- close.3 ' I of year. hand at ments purchased. PAR VALUE OF INVESTMENTS AT CLOSE OF YEAR. Aggregate of pay- OR OVER IN 52,716 62,723 673 IN 30,387 12,456 33 60,000 $2,027 $34,313 1,000 IN $7,000 2,362 6,838 172,343 139,369 60,601 172,066 238,766 $503,043 125,325 905,939 59,726 82 139,703 16,068 100,000 262,980 73,500 I 24,931 910 TO $336,480 28,500 33,000 7,905 1903. 3,423 HAVING A POPULATION OF $69,405 :$5,329,994 184,469 169,815 335,604 S256 300,000 ments. 1903. $527 TO Other invest- 1903. 129,982 2,801 259,033 < $33, 000 $262,980 383 Table 31.-PAYMENTS, RECEIPTS, AND BALANCES OF PRIVATE TRUST FUNDS AND ACCOUNTS '-Continued. [For a list ot the cities in each state arranged alphabetically and the number assigned to each, see page 1903. 54.] 384 Table 31 —PAYMENTS, RECEIPTS, [For a list of the cities in AND BALANCES OF PRIVATE TRUST FUNDS AND ACCOUNTS'— Continued. each state arranged alphabetically and the number assigned to each, see page 54.] 1903. PAYMENTS. Cash on City num- hand CITY OR MUNICIPALITY. ber. For investments pur- For pur- chased. trusts. PAE VALUE OF INVESTMENTS AT CLOSE OF Aggregate at close of year. poses of of pay- ments during year and cash on hand YEAR. Ca.sh on hand at beginning From of year. invest- ment.s disposed at close.'! From interest. For purposes of trusts. City securities. Other in- vestments. of.2 Grand total. Group I . Group II Group lU Group IV . GROUP Chicago, 111 Philadelphia, Pa.. St. Louis, Mo Cleveland, Ohio... Buffalo, N. Y San Francisco, Cal Cincinnati, Ohio .. Detroit, Mich New Orleans, La .. $69, 063 81,890,384 81,733,675 32, 997 36, 066 1,262,590 567, 487 30, 676 29, 731 906,499 679, 025 107, 055 41,096 I.— CITIES 83, 693, 122 HAVING A POPULATION OF 8149, 963 81,274,486 747, 970 431,361 60, 813 34,342 300,000 $38, 362 88,262 "'"'ioo' OR OVER IN $2, 992 $2, 377, 292 867, 995 $367,702 919 31 1,630 412 1,420,200 809, 868 111, 254 36,973 28, 600 31, 000 281, 732 1903. 7,595 900 85, 970 385 Table 31. -PAYMENTS, RECEIPTS, [For a list of AND BALANCES OF PRIVATE TRUST FUNDS AND ACCOUNTS'—Continued. the cities in each state arranged alphabetically and the number assigned to each, see page 54.] 1903. GROUP IV.—CITIES HAVING A POPULATION OF City number. 25,000 OR OVER IN 1900 AND LESS THAN 50,000 IN 1903. 386 32.—PAYMENTS, RECEIPTS, AND Table [For a list of the cities in each state arranged alpbabet- 1903. CASH ON HAND AT CLOSE or YEAR. For investments For accrued purchased. ! For purposes Aggregate of of paydur- trusts. interest. ments CITY OB MUNICIPALITY. On Total. in- Transfer payments.^ vest- From From pubhc. city.' ments other than city On city Belonging to principal. Current cash. ing year and cash on hand at close.' Municipal. Other. $1,434 $4,614,585 $13,728 $1,107,418 $1,632,100 $1,686,929 $11,817,674 1,203 4,200,085 270,776 76,825 66,899 2,171 4,750 6,539 1,268 951,744 52,303 59,314 44,057 695,378 462,180 228,322 246,220 1,097,140 281,365 199,693 9,067,677 1,451,611 629,989 678,397 stecurities.< securities. Grand total Group I... Group II. Group III Group IV. $8,498,646 $1,164,665 7,265,159 708,066 201,974 323,446 979, 744 67,330 41,296 76, 195 GROUP 1 1.— CITIES $1,605,359 $1,656 1,129,266 322,343 19,000 134, 750 946 564 "'23i' HAVING A POPULATION OF 300,000 OR OVER IN 1903. 108, 731 387 BALANCES OF PUBLIC TRUST FUNDS.' ically and the number assigned to each, see page 54.] 1903. 388 Table [For a 32.—PAYMENTS, RECEIPTS, list of I903. GEOUP III.— CITIES HAVING A POPULATION OF 60,000 TO 100,000 ANI>, the cities in each state arranged alpha- IN 1903— Continued. 389 BALANCES OF PUBLIC TRUST FUNDS'—Continued, betically and the number assigned to each, see page 54.] 1903. GROUP HI,—CITIES HAVING A POPULATION OF RECEIPTS. 50,000 TO 100,000 IN 1903—Continued. 390 Table 32.— PAYMENTS, RECEIPTS, [For a list of the cities in AND each state arranged alpha- 1903. PAYMENTS. Aggregate For investments purchased. City num- Foraccrued interest. For purposes of Cash on trusts. band CITY OK MUNICIPALITY. ber. Transfer payments.' On invest- Total. From pub- From lic. city. 3 ments On other than city securi- city secu- ties.* Municipal. Other. 84,012,736 823,091 81,007,124 766 1,212 400 1,713 808, 687 at close of year. of pay- ments during year and cash on hand at close." rities. Grand total 87, 738, 164 82,196,449 838 453,509 264, 979 366, 838 1,793,818 126,434 73, 109 203, 088 Group I Group II Group III Group IV 6, 672, . GROUP 1 I.— CITIES 82, 348 334, 676 072 26,000 81, 591 53, 1,931 382 1,041 37 35 HAVING A POPULATION OF 300,000 3, 712, 920 189, 667 69, 669 40, 480 OR OVER IN 19, 1903. 82,705 85, 801 29,931 82,569,074 810, 307, 238 1,338,389 671,261 360, 801 198, 623 8,011,227 1,124,770 616,780 556, 461 391 BALANCES OF PUBLIC TRUST FUNDS'— Continued, betically and the number assigned to each, see page 54.1 1903. KECEIPT8. 392 Table 32.—PAYMENTS, RECEIPTS, AND [For a list of the cities in each state arranged alpht- 1903. GROUP III.— CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1903— Continued. 393 BALANCES OF PUBLIC TRUST FUNDS '—Continued, betically and the number assigned to each, see page 54.] 1908. GROUP III.-CITIES HAVING A POPULATION OF RECEIPTS. 50,000 TO 100,000 IN 1903-Continued. 394 Table [For a 1903. 33.— PAYMENTS, list of RECEIPTS, the cities in each state arranged 395 AND BALANCES OP mVESTMENT alphabetically and the number assigned to FUNDS.' each, see page 54.] 1903. RECEIPTS. 396 33.— PAYMENTS, RECEIPTS, AND Table [For a list of the cities in eacli state arranged alpha- 1909 PAYMENTS. For investments City num- purchased.2 Aggregate of payments during year hand at close and cash on of year. For accrued interest. Cash on CITY OR MUNICIPALITT. ber. On Total. From public. From city.3 Miscellaneous pay- invest- On ments other than city securi- city secu- ties. < hand at Transfer payments.5 close." rities. Grand total 89,700,246 Group I Group 11 Group III Group IV, . 1, 111 St. Louis, Mo Dayton, Ohio . . Seattle, Wash... Peoria, ;9, 486, 676 883,741 89,783,987 9, 270, 313 7,251 2,393 15, 471 58,626 9,283,631 74,458 312,644 113,364 HAVING A POPULATION OF I.— CITIES 1,103 500 1,500 2,000 300,000 OK OVER IN 065 94,570 49, 728 1903. 886,000 886,000 159 7,974,313 1,215,808 GROUP 570 5,967 87, 72, 200,000 2,600 54,728 Baltimore, Md . Cincinnati, Ohio 83,500 276, 280 72, 065 297, 173 GROUP Chicago, $202,500 87, 251 8159 7,974,313 1,210,000 II.— CITIES HAVING A POPULATION OF 100,000 TO 300,000 IN 1903. 839,060 20O 839, 060 200 111 Utica,N.Y Elizabeth, N. J.. Harrisburg, Pa Portland, Me . . . 200,000 1,500 5,891 60, 522 $200, 000 81,500 81, 103 4,788 60, 522 815,471 886,000 7,410 7,974,313 1,215,808 397 BALANCES OF INVESTMENT FUNDS helically and the number assigned to each, see -Continued, ' page 54.] 1903. RECEIPTS. 398 Table 34.—PAYMENTS, RECEIPTS, [For a list ol the 1903. cities in each state arranged alpha- 399 AND BALANCES OF SINKING betlcally and the number assigned to FUNDS.> each, see page 54.] 1908. RECEIPTS. 400 Table [For a 34.— PAYMENTS, list III.— CITIES HAVING A POPULATION OF 50,000 TO 100,000 AND of the cities in each state arranged alpha- 1903. GROUP RECEIPTS, IN 1903-Contlnued. 401 BALANCES OF SINKING FUNDS ^—Continued, betically and the number assigned to each, see page 54,] 1903. GROUP IlI.-CITIES HAVING A POPULATION OF KECEIPTa. 50,000 TO 100,000 IN 1903-Contmued •^m 402 Table [For a 34.— PAYMENTS, RECEIPTS, AND list of the cities in 1903. GROUP IV.— CITIES HAVING A POPULATION OF 25,000 TO 50,000 IN 1903— Continued. each state arranged alpha- 403 BALANCES OF SINKING FUNDS '—Continued. betically and the number assigned to each, see page 54.] 1903. 404 34.—PAYMENTS, RECEIPTS^ Table [For a list of the cities in each state arranged alpha- 1903. PAYMENTS. Aggregate of For investments purchased .2 City num- CITY OR MCNICIPALITY. For accrued ber. Total. On From public. From city.' invest- mentsother than city securities. Grand total Group I Group n Group III Group IV . $103,433,668 $21,341,661 $30,029,918 $18, 745 82,496,769 13,280,197 4,691,718 3,065,894 17,947,723 1,028,807 1,235,831 1, 129, 300 22,922,616 6,159,382 474,230 473,690 5,024 1,910 6,995 5,816 GROUP 1 1.— CITIES HAVING A POPULATION OF Cash on hand interest. Miscellaneous pay- On city securi- ments. at close of year. Transfer payments.5 payments during year and cash on hand at close.' ties.* $26,138 $44, 522, 161 4,750 464 776 148 35,502,459 5,422,909 2, 339, 262 1, 257, 521 20, 300,000 OR OVER IN 1903. $7,494,955 $16,110,507 $119,644,076 187 7, 739, 522 3,518,334 2,354,086 2,498,565 90,235,281 16,798,631 6,946,804 5,561,459 6, 113, 646,725 535, 624 199, 419 405 AND BALANCES OF SINKING FUNDS •—Continued, betically and the number assigned to each, see page 54.] 1903. RECEIPTS. 406 Table 34.— PAYMENTS, RECEIPTS, AND [For a list of the cities in 1903. GROUP III.—CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1903— Continued. each state arranged alpha- 407 BALANCES OF SINKING FUNDS i—Continued, betieally and the number assigfned to each, see page 54.] 1902. GROUP in.-CITIES HAVING A POPULATION OF RECEIPTS. 50,000 TO 100,000 IN 1903-Continued. m 408 Table 34.—PAYMENTS, RECEIPTS, AND [For a list of the cities in each state arranged alpha- 1902. GROUP IV.—CITIES HAVING A POPULATION OF 25,000 OR OVER IN 1900 AND LESS THAN 60,000 IN 1903—Continued. 409 BALANCES OF SINKING FUNDS '—Continued. Ijetically and the number assigned to each, see page 54.] 1903. GROUP IV.-CITIES HAVING A POPULATION OF RECEIPTS. 25,000 OR OVER IN 1900 AND LESS THAN 60,000 IN 190S-Continned. 410 Table 35.—GRAND SUMMARY OF DEBT OBLIGATIONS" OUTSTANDING AT CLOSE OF FISCAL YEAR, AND ISSUED [For a 1903. list of the cities in each state arranged alphabet- 411 AND PAID DURING YEAR, TOGETHER AVITH RECEIPTS AND PAYMENTS DURING YEAR ON ACCOUNT OF SAME, ically and the number assigned to eat'li, see page 54.] 1903. PAYMENTS DURING YEAR FOR REDEMPTION OR CANCELLATION OF DEBT OBLIGATIONS. .•^t 412 SUMMARY OF DEBT OBLIGATIONS OUTSTANDING AT CLOSE OF FISCAL YEAR, AND ISSUED AND Table 35.— GRAND ' [For a of the cities in each state arranged alphabSt- list 1903. GROUP HAVING A POPULATION OF III.— CITIES 60,000 TO 100,000 IN 1903— Continued. PAR VALUE OF DEBT OBLIGATIONS. Increase during year. Outstanding at close of year. CITY OR MDNICIPALITY. Total. 2 Nashville, Tenn Wilmington, Del Camden, N. J Bridgeport, Conn ... Trenton.N.J Troy,N.Y New Bedford, Mass . Somerville, Mass Lawrence, Mass Mass Des Moines, Iowa Savannah, Ga Springfield, . . Hoboken.N.J Peoria, 111 Evansville, Ind Manchester, N. H . . Utica,N.Y Kansas City, Kans- . San Antonio, Tex . . Duluth, Minn Lake Utah Waterbury, Conn Elizabeth, N.J Salt Erie, City, Pa Harrisburg, Pa Portland, Me Houston, Tex city. 312, 760 5,309,460 315,227 4,540,000 1,880,500 3,312,010 4,387,160 316,227 4,328,000 1,880,500 750 922,300 2,485,370 2,356,500 1,420,361 3,184,227 1,691,487 2,092,070 2,294,500 1,420,361 3,184,227 1, 634, 987 393,300 61,000 2,181,056 2, 807, 868 1,620,742 3,498,120 8251,286 404,600 1,073,095 212, 000 56,500 Total, less sinking fund Total. 83,571,351 2. 181. 066 2,777,492 1,619,279 2,958,971 882, 400 3,277,045 3,690,836 315,227 3,466,621 1,880,600 560, 709 896,000 53,106 151,014 214, 047 180,314 414, 893 433, 164 181,442 571,407 866,245 963, 000 305, 536 244, 000 306, 636 200,000 •108,306 58,000 63,500 •97,908 181,931 •36,872 46,789 176,234 •457,200 544 148,854 136,034 24,800 113, 108 • 54, 644 142,364 798, 707 2,196,064 1,482,016 1,138,751 3, 480, 479 293, 321 309, 306 818 52,460 186, 170 325, 334 528, 580 202, 393 985 •24,358 16,223 34, 124 290, 960 9,285 •24,358 •34,777 34,124 290,960 412, 755 179, 068 4,738 79,147 104,470 84, 568 •233,687 •49,519 16,877 •234,687 •49,519 15, 877 •117,173 •57,947 1,000 64,257 63,270 212, 643 142,615 47, 606 •22,863 82,000 1,000 762,461 449 599,337 5,068,928 381,500 361,700 9,000 547,000 754,229 3,807,665 685,812 5,039,247 202, 753 81,743 '20,000 11,037 407, 315 1,692,596 4,098,536 2,665,260 4,016,183 247, 700 1,692,029 4,056,736 2, 705, 250 4, 016, 183 61,595 767, 966 489,448 184, 903 600,880 81,196,228 450,000 506,443 76, 359,458 819, 540 10,000 16,973 26,000 TO 50,000 IN 306 171, 000 63,600 113, 108 • 54, 15, » 108, 173 •67,947 34, 137 10, 000 436,886 349, 772 102,400 •29,000 •39,448 320, 640 1903. 8813,865 256,161 702,600 7,923 190, 700 1,576,610 4,490,025 2, 127, 690 834,500 1,926,941 182, 068 193, 299 2,400 14,000 146,000 185,177 216,000 80, 843 456,910 220, 916 176,300 396,000 211, 754 274,852 27, 617 •8,877 180,000 273,562 • 2, 947 • 3, 877 180,000 • 10, 089 1,701,686 2,364,000 4,620,342 2,572,191 166,019 2,246 302, 000 712, 000 1,700,395 2,194,304 4,281,754 139,177 143,759 885,000 632, 209 285,486 11,397 •76,439 225,650 3,600 219,198 669,350 386, 260 219,205 58,421 2,734,870 1,216,162 1,848,300 865, 311 3,182,601 10,000 61,100 2,744,870 1,094,690 1,848,300 855,311 3, 027, 631 168, 654 259, 213 252, 400 Binghamton, N. Y. Mobile, Ala 2,744,870 1,277,262 1,848,300 865,311 3,182,601 South Bend, Ind. Wheeling, W. Va Springfield, Ohio. Johnstown, Pa Haverhill, Mass . 847, 861 494,034 1,238,993 564,604 1,801,100 847,861 494, 034 1,220,809 466,104 1,608,100 Topeka, Kana 1,531,050 564, 602 1,096,084 1,020,108 1,537,030 1,531,050 553,130 1,062,384 886,108 1,637,030 . Saginaw, Mich Tacoma, Wash . Covington, Ky Lancaster, Pa . Dallas, Tex Lincoln, Nebr Brockton, Mass Pawtucket, R. I . . . . Birmingham, Ala Little Rock, Ark . Spokane, Wash Altoona, Pa Augusta, Ga . . Terre Haute, Ind. Allentown, Pa ... McKeesport, Pa . Dubuque, Iowa Butte, .. Mont Davenport, Iowa Quincy, 111 Salem, Mass Elmira, N. Y 1,605,810 4, 568, 595 2, 174, 552 834,600 2,167,754 1,537,730 4,484,634 2, 172, 152 820,500 2,021,754 1,703,832 2,666,000 6,232,342 2,572,191 169,619 676, 973 575,973 361,790 998,090 1,052,668 1,194,498 361, 790 1, 998,090 829,563 186, 998 68,080 113, 961 2, 672, 18,184 88,500 293, 000 11,372 32,700 134,000 223, 105 7,500 191 837,114 485,052 1,197,101 423,399 1,246,762 1,521,615 525, 730 1,002,579 667,323 1,537,030 575, 973 361,790 983, 698 673,301 1,194,498 6,700 51,000 539,285 320, 772 448 320, 640 6 39, 8813,855 241, 783 834,600 40,504 262,300 $62,828 203, 000 60,808 133,100 6,500 57,000 3,000 2,000 44,175 81,169,284 581,326 1,448,000 105,905 382,900 82,395,638 992, 389 2,944,500 962,387 928,200 40,200 •482,000 7,000 •7,936 179,623 8366,429 339, 643 613, 500 66, 401 130, 600 82,395,638 1,045,217 3,147,600 1,013,195 1,061,300 44,000 113,000 936 223, 798 • 5, 82,210,963 953, 362 2, 660, 545 979,909 . Youngstown, Ohio Hoi yoke. Mass Fort Wayne, Ind . Akron, Ohio 837,186 38,000 109,725 944,070 781,000 328,827 29, 136 222,720 231 2,059,039 1,420,361 3, 184, 227 1,546,520 2,138,069 6. 079. 067 3, 656, 379 1,666,256 3,123,599 332,100 40, 000 813, 600 767,836 1,238,200 226,446 .83,680 74,652 2, 058, 2,367,068 6,166,988 3,557,147 1,682,905 3,170,912 .% 449, city.s 1,598,000 1,012,500 2,368,068 6,166,988 3,557,147 1,764,905 3,171,912 22,300 Held by public. $13,600 •97,908 219,117 1,128 156,514 » 108, 776, 407 2,200,975 1,434,393 1,138,751 3,507,304 '423,'666' Held by 719,000 108,306 1,427,000 949,000 GROUP IV.—CITIES HAVING A POPULATION OF Schenectady, N. Y year. 798, 707 2,200,975 1,857,393 1,138,751 3,507,304 1,940,296 4,430,636 2,705,250 4,016,183 Yonkers,N.Y Held by 83, 684, 300 1,143,961 3,811,149 608, 337 5, 615, 928 Charleston, S. C Wilkesbarre, Pa Norfolk, Va public. 83,584,300 2, 181, 056 8, 059, 154 2,025,242 4,571,215 S, Lynn, Mass Oakland, Cal Held by Paid or can- Issued during celed during year. 130, 911 •814,378 132,000 32,581 61,600 1,290 80,664 •5,000 141, 000 48,000 162,000 66,281 •47,024 067 177, 650 83,949 66,281 •46,124 •900 396,232 241,262 179,000 195, 840 24,409 227,578 • 17, 961 • 73, 400 68,836 •72,229 227,578 •17,951 • 73, 400 68,836 •72,229 w 153, 344 187, 394 13,834 346,740 8,400 208,550 155,000 •1,682 •73,056 192,859 •11,959 •53,550 •1,682 •73,056 192,923 •36,459 •80,560 160, 604 110, 703 150,854 100,855 241,883 48,335 • 27, 740 127,004 96, 638 189,076 86,890 102,868 55,901 •172,098 68,002 131,704 310, 355 166,604 403,200 116, 337 103,964 97,623 44, 642 74, 223 114, 638 617, 393 40, 125 675,500 67, 992 s 3,801 47, 375 245, 949 230,683 48,335 •27,740 17,015 •40,841 • 30, 114 58,107 27,867 • 76, •64 23,600 27,000 •250 9,848 •11,300 17,015 •40,841 •30,114 116, 137 •67,030 27, 867 1 The term "debt obligations," as here used, mcludes all bonds; temporary and other loans, including overdrafts by the treasurer; and all warrants outstandingat the close of the year. - Per capita debt shown in Table 38. •Sinking, investment, and public trust funds. ' Total sinking fund assets can be obtained from Table 34. •For explanation of factors producing variations between the figures here given and those that may be derived, by calculation from the columns "issue*. during year" and "paid or canceled during calendar year," see accompanying text. 413 PAID DURING YEAR, TOGETHER WITH RECEIPTS AND PAYMENTS DURING YEAR ON ACCOUNT OF SAME-Cont'd. leally and the number assigned to each, see page 54.] 1903. GROUP PAYMENTS DURING TEAR FOR REDEMPTION OR CANCELLATION OF DEBT OBLIGATIONS. Total. To public. $82,462 151,014 214,047 180,334 414,893 SS2,462 161, 014 57,750 180, 314 560, 709 560, 709 719,000 108,306 1,427,000 949,000 To III.-CITIES HAVING A POPULATION OF RECEIPTS DURING YEAR FROM DEBT OBLIGATIONS ISSUED. city. 3 From Total. From public. 666 $96,000 53, 106 445, 248 181,462 576, 072 $96,000 53, 106 254,688 143, 462 421, 129 188,000 885,405 963,568 885, 405 531,000 108,306 427, 000 949,000 767, 836 1,238,200 226,446 86, 538 74,652 741,536 638,200 226,446 86,538 39,662 26,300 600,000 293,321 76,818 186, 170 325,334 528,580 292, 121 1,200 412,755 54,257 63,270 212, 643 142,482 412, 755 54,2.57 47,606 10,052 16,973 202, 753 47,606 61, 595 767, 956 489, 44S 184,903 6156, 297 """46," 1, 76, 1, 1, 35,000 818 FUND 88,000 154, 913 210, 000 886 172 113,000 1, 016, 944,070 783, 612 329, 027 29,136 223,665 877, 783, 329, 29, 179, 570 612 027 136 165 66,500 310,903 52,460 202, 403 359,458 820, 109 310,903 82, 460 202,403 359, 458 820, 109 179, 065 179, 068 84,568 4,738 147 94,470 84,568 81,743 20,000 11,048 407, 315 24,743 20,000 11,048 286, 279 79, 147 104, 470 76, 861 602, 744 1,201, .599 450, 000 61,595 767, 956 489,448 184,903 508,543 744 .599 696 568 306 886 67,172 '108,306 62,886 67, 172 324, 244, 108, 175, 136, 146, 102, ' 57, 139, 17,582 ' 24, 358 16, 233 34,124 291, 529 18,782 ' 24, 35S 16, 233 34, 124 291, 529 233, 687 ' 10,000 ' $355,429 293,287 613,500 62,902 130,600 182,058 193,299 •198,177 216,000 80,843 179,348 193, 299 •193,177 216,000 76,843 219,198 659,350 386,260 219,205 58,421 168,654 259,213 252,400 127,764 96,638 217,580 659,350 386,260 219,205 57, 521 146, 673 68,002 131, 704 102, 631 55,749 172,098 68,002 131,704 97,623 44,642 74,223 617,393 40,125 97, 623 44,642 74,223 499, 863 40,125 102,868 55,901 144,241 890,408 634,324 285,606 11, 397 144, 241 842, 408 482, 209 286,606 11, 397 397, 698 241, 262 397, 698 241, 262 181, 738 195, 972 24, 409 398, 214. 1,618 181,738 196, 972 24,409 186, 569 13,834 86,890 7,000 207, 650 211,754 176,300 5,000 $1,194,326 571, 050 1, 326, 137 70, 827 94, 617 186, 589 13,834 348, 900 ' 49, 519 15, 877 108, 173 ' 67, 914 ' 22, 204,562 160, 387 541, 149 433, 643 844,709 38, 078 40, 604 283, 638 252, 655 4,000 293, .509 ' 27, 617 21, 877 182,214 130, 911 48, 000 182, 115 '74,957 231,058 248,064 ' 66, 401 47, 024 229, 044 ' I 17, 951 70, 662 68, 218 '72,229 '2,517 ' 73, 6,801 056 202, 367 6,771 1,400 1,000 355, 701 156, 000 127. 000 237 152 312, 666 167, 519 406, 255 312, 6.56 2.55 116,337 103, 964 167, 406, 116. 103, 209, 788 111, 618 234, 157 337 964 ' 116. 753 115, 763 3,801 47, 375 677, 861 68,030 3,801 47, 375 638. 001 68, 030 TO 50,000 117,630 • 28,000 519 53, 560 48, 3?5 27, 740 18,130 ' ' 39,600 40, 841 26, 848 60, 168 27,906 22,000 44,000 4,863 108,644 113, 000 40,200 000 ' 600, 9,600 'U3,"666' « 84, 5,002 416 40, 200 « 482, 000 021 • 16, 6,500 19,315 000 4,911 19,440 '1,200 46, 5 1,000 10,000 67,000 15, 000 5,000 57,000 87,400 •29,000 6,481 107,058 6,238 768 1,858 48,165 1,408 676 6,461 5,811 2,000 44, 175 IN •12,572 11, 339 1903. $32, 753 $838, 896 277, 763 712, 637 '$14,225 132, 072 7,925 '35,983 32, 579 288,638 292,219 27, 617 16, 877 182, 214 135,911 '5,000 1,290 $132,000 10,000 63,700 91,865 •37,747 •2,561 2,211 •5,000 732 33 10,029 • 1, 700 23, 064 ' • 1, "'"5,'666' 141,000 •154,612 339 183, 088 96, 949 66,401 618 48,000 162, 115 628 45,000 162,000 6,796 •1,048 124 '900 1 73, ' 46, ' 1, •70 •1,3 229, 044 1 9.51 ' 662 218 229 17, 70, 68, ' 72, 39, 997 •9,544 517 ' 73, 056 202, 327 ' 2, 80, 650 30 '1,400 27,000 210,025 111,770 '237 '152 '7,000 '8,400 ' 38,000 75,025 ' 39, $838, 896 263, .=i38 cash. 38,000 526, 149 428,643 39, 448 323,640 448 323,640 Other assets, including 109, 943 863 15,000 5,000 ASSETS. $6,973 «13 16, 063 «4i5 35,817 118, 173 67, 914 121,036 $32, 031 132, 072 ties. ' 9,948 '5,925 26,000 City securi- 15,877 ' 34,137 ' FUND $37, 186 233, 687 ' 49, 519 9,948 '5,926 000 543 471,567 220, 916 176, 300 398, 214 211, 764 476, 567 220, 916 2,710 '5,666 96,638 189, 076 172, 098 1,458,209 105,905 383,255 '""2," 499' 127, 7.54 86,890 163,344 i»8,400 325 603, 081 168,654 259, 213 252,400 189, 076 208, 550 $1, 194, $46,256 034 412 681 402 513 102, 681 ' 57, 402 149, 013 city. INCREASE IN SINKING $34, 263 324, 696 222, 568 176,234 '454,588 ' From $13,638 '97,908 196,938 '36,852 61, 236 GROUP IV.—CITIES HAVING A POPULATION OF $355,429 339,543 613,500 65,401 130, 600 From public. '97,908 231,201 1,148 161, 179 79, 587, 1, 196, 450, 508, ASSETS. $13, 538 1, 489, IN 1903-Continued. 100,000 Total. $190, 660 602, 886 016, 172 4,738 63,270 212,643 142,482 TO EXCESS OF RECEIPTS OVER PAYMENTS, EXCLUSIVE OP CHANGES IN SINKING ' 186, 170 325, 334 528, 580 10, 0.52 16, 973 125, 892 753,568 city. 60,000 ' 234, 167 24,000 27,000 4 •250 261 8,375 •11,300 •981 24,436 48,335 ' •41,636 •9,416 41,892 •4,662 27, 740 18,130 841 26, 848 138, 198 27, 905 ' 40, ' Decrease. Excess of payments over receipts. Including receipts from bonds shown in debt tables for 1902. » Including payments of obligations not given in debt tables for 10 Exclusive of warrants outstanding. ' 8 1902. ' 78, 030 45, 895 1 5,763 712 3, 414 Table 35.—GRAND SUMMARY OF DEBT OBLIGATIONS OUTSTANDING AT CLOSE OF FISCAL YEAR, AND ISSUED AND ^ [For a list each state arranged alphabet- of the citie % in 1903. GROUP IV.— CITIES HAVING A POPULATION OF 25,000 TO 50,000 IN 1903— Continued. PAR VALUE or DEBT OBLIGATIONS. Increase during year. Outstanding at close of year. CITY OB MUNICIPALITY. Total. Maiden, Mass. Bayonne, N.J. Superior, Wis.. York, Pa Newton, Mass. EastSt. Louis, III. Springfield, 111 Chester, Pa . . Chelsea, Mass Fitehburg, Mass.. Knoxville, Tenn.. Eockford, 111 Sioux City, Iowa.. Montgomery, Ala. Taunton, Mass Newcastle, Pa Passaic, N.J Atlantic City, N.J. Canton, Ohio Jacksonville, Fla.. Galveston Tex , Auburn, N. Y Wichita, Kans Racine, Wis South Omaha, Nebr. Joplin, New Britain, Conn Lexington, Ky... Bay City, Mich... Fort Worth, Tex. Easton, Pa Gloucester, Mass. West Hoboken, N. J North Adams, Mass Quincy, Mass Colorado Springs, Colo. Hamilton, Ohio Orange, N.J Lima, Ohio Kingston, N. Y . Newburg, N. Y. Aurora, 111 Nashua, N.H... Jackson, Mich. Meriden, Conn. year. ye»r. Total. > $79,550 190, 600 163, 239 10, 100 1,769,337 81,434,695 2, 156, 690 1,171,406 1,027,190 4, 659, 773 800 15, 800 576,220 328, 750 1,048,184 1,075,772 952, 322 1, 288, 000 1,540,734 $470, 826 1,414,173 515, 754 2, 163, 810 2,040,031 2,079,175 2, 163, 451, 974 818, 386 2, 447, 005 451, 818, 2, 360, 1, 348, 974 386 505 084 1,376,467 449, 818, 2, 138, 1, 399, 1, 376, 987 386 779 319 457 2, 762, 712,046 639, 954, 523, 712, 351 922 527 150 046 196,600 582, 467 952, 500 2,273,000 179,100 196, 582, 940, 2, 250, 179, 932 467 966 452 100 500 194, 603 29,040 1,239,000 80,300 445, 312 460, 000 39, 492 1,401,696 1, 376, 457 2,200,012 1,311,205 1,026,000 6, 073, 348 3,992,380 639, 922 954, 527 553,600 712,046 196, 600 582, 467 952, 500 576, 500 460, 000 Kalamazoo, Mich Everett, Mass Cedar Rapids, Iowa.. le.sa assets. 1,414,173 515, 754 2, 163, 810 2, 040, 031 2,215,875 La Council Bluffs, Iowa. Total, sinking fund 1,048,184 1,074,972 1, 036, 900 1, 288, 000 1, 683, 811 2,507,000 179, 100 , city.s 1,048,184 1,075,772 1,052,700 1,864,220 1, 912, 561 Chattanooga, Tenn. Williamsport, Pa. Pueblo, Colo Held by public. $1, 749, 350 Joliet,Ill Crosse, Wis Oshkosh.Wis Newport, Ky Held by 91,828,900 2, 390, 612 1,474,444 1,036,100 6, 842, 685 Mo Woonsocket, R. I Sacramento, Cal 2 Paid or canIssued during celed during 1,003,000 1,277,268 86«,200 1, 821, 951 687, 773 1,223,141 292, 623 1,411,182 983, 006 587, 773 1,223,141 292, 623 1,239,916 983, 006 799, 421 764, 100 1, 928, 486 799,421 764,100 928, 486 645, 300 842, 251 1, 472, 166 1,099,280 1,921,628 2,165,350 1,027,486 1,886,777 1, 312, 950 1, 276, 914 700,020 448,585 829, 768 360, 525 467, 688 96, 500 53, 612 639, 922 954, 527 553, 500 476,000 460, 000 1,276,268 767,200 1, 821, 961 645,300 904, 651 1,401,398 515, 754 810 2, 040, 031 1,598,578 1, 1, 1,000 101, 000 664, 605 171,266 788, 625 764, 100 1,921,628 2, 155, 350 1,027,485 602, 777 1,312,950 1,276,914 673, 413 448, 714, 360, 467, 585 921 525 688 962 292, 623 1,209,360 983, 006 1, 170, 472, 166 1, 099, 280 1, 1,210,298 719, 956 1,808,166 158, 578, s 249, 525, 888, 339 888 600 272 461 3,000 18, 425 3,546 401,700 8 90,690 8 140, 681 202, 905 12, 208 66, 323 116, 337 250, 274 64,000 143, 285 131, 421 263,030 232, 475 8,457 23, 837 80, 962 400, 551 140, 500 137, 133 16,971 267,015 14, 100 543, 712 29, 717 49, 996 69,142 361, 605 27, 629 238,703 442, 240 55, 989 65, 066 65, 250,513 35, 500 000 150, 000 1, 395, 12 29,570 2,075 6 32, 6 34, 000 211, 968 47,300 975, 963 13, 398 182,141 232, 623 518, 967 507, 356 76, 5 6, 110, 234 242, 833 539, 628 447,285 17, 002 432, 397 016 770 98, 707 215, 220 147, 800 448,585 693, 666 360, 525 467, 688 118,057 208, 362 19, 500 104, 736 69, 785 281,584 9,025 70,688 514, 974 93, 886 500 152 17, 500 65,910 6,460 156, 000 69, 700 10, 000 14,029 55, 047 33,200 432, 251 6 6 16, 319 132, 145 163, 481 157,352 415, 377 130, 131 67, 500 85, 606 50,000 394, 616 486 375 144, 472 57, 640 13 30, 983 445 1,276,914 700, 020 63, 28, 20, 595 49, 978 122, 349 21,424 7,000 54,311 2,600 69,134 81,860 6 6 3,000 45.298 247, 323 879 27,347 6 14, 595 49,978 168, 849 17, 670 2,075 35, 000 6 20, 6 46,600 12,000 « 34, 6 34, 486 375 144,472 76, 500 6 6, 152 17,500 55, 910 6,460 130, 000 6 26,000 69, 700 10, 000 14,029 047 800 432,251 6 65, 6 36, 6 70, 000 16,319 145 481 853 132, 163, 131, 415, 377 10,653 39,607 47,573 30, 936 39, 607 47, 573 6 28, 536 4,130 86,088 391,296 6 20,493 860 4,130 86,088 391,296 6 20,493 82, 577 67, 677 34,831 186, 450 49,093 34,831 186, 450 49, 093 10,553 « 48, 6 6 6 10, 6 53,000 16, 963 31. 602 35, 695 272 87,521 10,475 34, 048 3 $4, 900 6 40, 000 35, 695 ' city. 28, 732 62, 347 s 17, 14,879 Held by 6 80, 28,732 31. 602 4,500 109, 134 6 27, 539 45, 298 247, 323 1,099,280 1,921,628 795 1. 684, 643 482, 400 117, 168 52, 005 111,285 81, 443 $25,675 24. 601 606 482, 400 95, 744 77. 601 220, 198 437, 377 339, 353 public. $20,675 6 63, 49,005 109, 374 961 $491,500 287, 512 23, 574 607, 000 1, 178, 998 174, 900 287, 467 469, 065 i; 307, 114, 847 607 286 000 138 000 1,915,740 598, 664 1,783,673 1, 004, 26, 607 129, 647, 245, 416, 916, 902 56,947 45, 999 2,427 425,461 2, 162, 283,000 209,911 87, 217 24, 600 1,061,830 Held by 2,400 14,900 48,272 78, 761 6 6 8,760 475 34,048 1 The term "debt obligation," as here used, includes all bonds; temporary and other loans, including overdrafts by the treasurer: and all warrants outstanding at the close of the year. 2 Per capita debt shown in Table 38. s Sinking, investment, and public trust funds. < Total sinking fund assets can be obtained from Table 34. 6 For explanation of factors producing variations between the figures here given and those that may be derived, by calculation o.,..v,u, num from the luc ..uiui^^uo columns " issued -. j during year" and "paid or canceled during year," see accompanying text. 6 Decrease. . 415 SAME—Cont'd, PAID DURING YEAR, TOGETHER WITH RECEIPTS AND PAYMENTS DURING YEAR ON ACCOUNT OF ically and the number assigned to each, see page 54.] 1903. GEOUP IV.—CITIES HAVING A POPULATION OP PAYMENTS DURING YEAR FOK REDEMPTION OR CANCELLATION OF DEBT OBLIGATIONS. RECEIPTS DURING YEAR FROM DEBT OBLIGATIONS ISSUED. TO 25,000 IN 1903— Continued. 50,000 EXCESS OF RECEIPTS OVER PAYMENTS, EXCLUSIVE OP CHANGES IN SINKING FUND INCREASE IN SINKING FUND ASSETS. ASSETS. City number. Total. 8470,825 209, 911 58.981 24,600 1,061,830 129,607 547,286 245,000 416, 138 916,000 49,005 174,900 •287,467 18, 425 339,363 111,285 81,443 140, 681 202,905 208 » 12, 56,323 115,337 251,194 10 64,000 143,285 To public. 8461,075 To city. 3 $9,750 209, 911 58,981 24,600 744, 264 129,607 547,286 242, 500 820, 000 812,150 49,006 174,900 9 287,467 18,425 270,853 111,285 81, 443 84,181 202,905 9 12, 208 317,576 2,500 96,138 103,860 Total. 56,500 158, 339 165, 272 866, 461 22,000 578,888 249, 500 525, 272 888,461 52, 005 220, 198 437, 377 3,546 401,818 3,546 301,249 90,690 131,421 263,865 238,556 8,457 90,690 131,421 253,812 226,551 8,457 23, 837 80, 962 56,323 23, 837 80,962 251,194 64,000 143,285 400, 601 11141,329 137,133 17,500 250, 513 29,040 1,239,000 80,300 29,040 1,239,000 80,300 35,500 1,395,070 151,838 39,492 15,971 268,727 14,100 543,712 39,492 15,971 268, 727 14, 100 543, 712 58,075 30, 026 215,016 48, 394 975, 963 29,717 49,996 69,142 361,605 27,629 29, 717 13, 398 996 142 320, 605 27,629 186, 436 232, 623 526, 146 65,902 56,947 46,034 2,427 425,451 65,902 56,947 46,034 2,427 423,051 49, 69, 41,000 507,356 2,400 118,057 208,352 19,600 104, 736 118,057 195,612 19,500 104,736 28,732 31,602 4,600 109, 134 ' 27, 639 28, 732 31, 602 3,000 46,298 149, 910 1 14, 879 62,465 3,000 45, 298 149, 910 ' 14, 879 30, 396 20, 696 '20,595 49, 978 123, 184 36, 651 73,100 12, 740 36,500 070 151,838 ' 13,398 436 623 146 356 186, 232, 458, 507, 234 833 078 285 17, 610 110,234 242,833 630, 078 447, 285 17,610 515,156 94,988 215,220 147,810 69, 785 281,584 9,025 70,688 426,974 90, 988 216, 220 147, 810 600 55,910 6,460 166, 070 71, 538 14,065 9,025 70,688 53, 711 34,294 432,261 319 136,440 163, 481 ' 67, 000 16, 163, .541 479, 727 66, 156 11, 136 I 39,672 47, 622 30, 793 860 4,130 88,182 4,000 21,424 1 500 69, 134 '81,860 600 69, 134 81, 860 6 2, ' 2, 6 11, 269 16, 094 581 32, 069 35, 000 64, 399 « 1, 368 103, 141 '46,447 12,005 « 2, 176 2,000 77,071 000 7,460 « 22, 164 26, 20,277 18,683 14, 055 '53,711 34, 294 118 119 120 121 122 123 124 125 126 127 128 129 130 131 132 133 134 136 136 137 138 139 140 141 142 143 144 146 146 147 148 149 160 151 152 432, 261 989 447 8,626 '16,319 136,440 10,979 16,294 153 164 155 166 167 66, 156 3,461 11,136 39, 672 47, 622 '28,393 1,329 19,082 5,597 158 159 160 161 162 « 13, « 40, 163, 481 137, 641 479, 727 24,099 1,543 27,973 186, 460 49, 103 M8,272 '48,272 64,472 I 61, 576 31,861 14, 686 580 143, 609 162 31,973 186,460 49, 103 ' $56, 162 63, 000 16, 963 17, 56, 67, 677 73,232 10, 478 34, 048 «$4,900 600 910 6,460 130,070 71,538 ' 82, 759 21,500 cash. 77, 329 ' 6, 391,296 47, 466 ' ties. Other assets, including 000 713 30, 12, 32, 486 34, 375 4,130 038 391,296 ' 47, 456 87, 038 City securi- 149, 407 152 17, 1 69,785 260, 084 6, ^ ' 3, ' 18, 683 58,075 30, 026 216, 016 48, 394 975, 963 23,646 751 751 ' ' 26,000 169, 631 ' 137, 133 1, 369, 7,000 40,000 64, 311 city. '$4,900 49, 631 52, 370 498,211 178, 744 32, 486 34, 375 149, 407 77, 329 250, 513 $25, 575 ' 498,211 117, 168 ' 3, 400,601 132,058 68,083 86, 606 60,049 394, 658 110, 242, 530, 447, 238,703 443, 040 55,989 65,066 359,297 63,015 28,770 98, 707 79, 631 39, 667 49,978 10,063 12,006 From public. $20, 675 I ' "141,329 68,083 85,606 50,049 394, 658 132, 058 109, 374 432,397 63,015 28,770 98, 707 256, 000 From Total. ' 194, 603 14 6,611 522, 811 922, 998 220, 198 437, 377 17,500 238,703 443, 040 55,989 65,066 $4,850 30, 000 12,713 158, 339 578,888 249, 500 360,000 194, 603 "109,374 city. 8436, 650 269, 542 115, 337 10 public. From 8491,500 289, 542 19, 324 522, 811 1,178,998 52,005 68,500 From 87, 475 34, 048 ' 10, ' IS^i°n'g''o^Tgl?rs7o'rTht'lfno receipt, are here ^^^^^e, 1902. debt tables for »lScludin| payments of obligations not given in loExclusive of payments of warrants outstanding. outstanding. warrants " Exclusive of receipts from in Table 36. ^Including special assessment loans not shown 18 Exclusive of overdrafts. M Exclusive of warrants outstanding. 6 20,765 15, 977 15,082 4,000 14,900 6,688 5,605 8,760 18,600 61,061 163 164 165 166 167 168 169 170 171 172 173 174 175 416 Table 35.—GRAND SUMMARY OF DEBT OBLIGATIONS' OUTSTANDING AT CLOSE OF FISCAL YEAR, AND ISSUED AND [For a 1903. list of the cities in each state arranged alphabetically 417 PAID DURING YEAR, and the number assigned TOGETHER WITH RECEIPTS AND PAYMENTS DURING YEAR ON ACCOUNT OF to each, see page 5i.] 1903. PAYMENTS DURING YEAR FOR REDEMPTION OR CANCELLATION OF DEBT OBLIGATIONS, SAME-Oont'd. 418 Table 35.— GRAND SUMMARY OF DEBT OBLIGATIONS OUTSTANDING AT CLOSE OF FISCAL YEAR, AND ISSUED AND ^ [For a list of the cities in each state arranged alphabetically 190S. GROUP HI.—CITIES HAVING A POPULATION OF 60,000 TO 100,000 IN 1903— Continued. 419 PAID DURING YEAR, TOGETHER WITH RECEIPTS AND PAYMENTS DURING YEAR ON ACCOUNT OF SAME-Cont'd. and the number assigned to each, see page 54.] 1903. GROUP PAYMENTS DURING YEAR FOB REDEMPTION OR CANCELLATION OF DEBT OBLIGATIONS. III.-CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1903-Continued. 420 Table 35.— GRAND SUMMARY OF DEBT OBLIGATIONS OUTSTANDING AT CLOSE OF FISCAL YEAR, AND ISSUED AND ' [For a list o£ the cities in each state arranged alphabetically 1903. GROUP IV.—CITIES HAVING A POPULATION OF 25,000 OR OVER IN 1900 AND LESS THAN 50,000 IN 190a-Contlnued. PAK VALUE OP DEBT OBLIGATIONS. City num- CITY OR MUNICIPALITY. Increase during year.* Outstanding at close oJ year. ber. Total.« 123 124 125 126 East 127 Fitchburg, Mass 128 129 130 131 132 Knoxville, Tenn Rockford, 111 Sioux City, Iowa.. Montgomery, Ala. Held by public. $1,019,452 1, 044, 170 1,040,100 1,755,086 1, 940, 100 $1, 019, 462 Taunton, Mass 1,411,173 470,456 1,916,487 2,054,910 2, 163, 528 1,411,173 470, 466 1, 916, 487 2, 054, 910 2,051,828 133 134 135 136 137 Newcastle, Pa Passaic, N. J Atlantic City, N. J Canton, Ohio Jacksonville, Fla . 467,001 768, 408 2,324,656 1, 372, 126 1, 374, 382 467,001 768, 408 2, 181, 656 1, 330, 514 1, 374, 382 188 Galveston, Tex Auburn, N. Y Racine, Wis 142 143 Joplin, 4,024,866 674, 297 480,465 718, 198 214, 000 3, 023, 139 141 144 145 14'6 147 148 St. Louis, 111 Springfield, 111 Chester, Pa Chelsea, Mass . - . South Omaha, Nebr. Mo Joliet,Ill Chattanooga, Tenn Woonsocket, R. I . , Sacramento, Cal La Crosse, Wis 149 150 151 152 153 Oshkosh, Wis Newport, Ky Wilhamsport, Pa Pueblo, Colo Council Bluffs, Iowa 154 New Britain, Conn. 157 158 169 Cedar Rapids, Iowa. 160 161 162 174 Lexington, Bay City, Ky Mich Fort Worth, Easton, Pa Tex Gloucester, Mass. Jackson, Mich . . 526, 557 946, 040 2,351,000 109, 400 566,500 1,043,870 1,021,800 1,248,000 1,529,500 674, 480, 718, 214, 866 297 465 198 000 526,557 946, 040 000 109,400 466, 000 18,300 507,086 410,600 $1,019,452 1, 044, 170 948,491 1, 248, 000 1,601,517 101,700 1,398,979 470, 456 1, 916, 487 2, 054, 910 1, 625, 630 143, 000 41,612 1,001,000 2, 143, 315 835,000 1,389,700 604,092 445, 971 1,331,316 804,000 1, 389, 700 604,092 1,090,996 503, 279 763,726 753,547 1,090,996 503,279 763. 726 763,547 1,888,879 597,727 1, 935, 587 371,000 1, 888, 445, 971 1, 332, Total, less Held by city.' sinking fund 879 597. 727 1,870,787 371, 000 100, 500 1,000 31,000 800 year. 8188,538 99, 388 187, 600 291,664 652, 100 $44,779 81,159 255,000 235,475 715, 000 66, 600 56, 000 190, 656 213, 736 192, 704 33,406 262, 200 Held by Total. public. $143, 759 618,179 67,400 « 66, 089 62, 900 214, 158 956 90,550 399,181 465, 174 6,382 11,936 7,432 266,262 841,812 23,106 936 7,432 168, 747 828,812 23,106 34,522 99, 640 28,465 212, 982 50, 646 2,073,071 1, 367, 574 1,374,382 132,919 113, 862 29,488 908 674, 297 411,115 718, 198 212, 750 85, 168 90, 510 876 195, 802 15, 623 526, 557 941,956 2,098,298 109,400 456, 589 228,916 111, 503 678, 000 6,000 11, 000 206,426 104, 640 930,000 262, 000 53,450 6, 000 42,460 93,000 14,645 826,417 159,550 152,000 301, 186 88,096 468, 212 102, 000 508, 279 756, 391 753, 647 19, 000 58. 594 26,861 61, 166 132,339 23,598 17, 566 69,820 1,877,462 570, 078 1,807,012 371,000 44,271 36. 595 427,272 28,000 445, 971 1,269,762 716, 309 1, 384, 640 591, 908 111 15, 287, 468 18, 179 52, 900 129,700 73, 400 9, 508 23,080 117,117 45,745 201, 153 500 080 87, 019 83, 118 2, 873, 6 0117,117 46,745 6 10, « 28, 98, 47,061 76, 900 266 1, 685, $14,500 73,611 010,600 6 992 6 13,000 11, 646 9,130 12,589 17, 180 015,628 6 53, 9,130 12, 589 17, 180 16, 623 22,489 6, 863 59,000 13, 722 78, 451 137,796 57, 660 113,839 35,001 6 9,295 8,654 97,615 18,600 3,000 22,489 6 6, 863 235,000 6 5,000 31,450 17,000 69,000 13, 722 63,451 137,796 6 57, 550 10,000 118,839 35, 001 9, 295 8,654 6 2,790 40, 306 1,157,984 6 23,000 Heldbycity.s $143, 759 6 75,687 79,150 476,853 463, 656 768, 408 1, 054, 64, Paid or can- Issued during celed during year. 6 2,790 305 384 23, 000 40, 1, 190, 1 The term " debt obligations," as here used, includes all bonds; temporary and other loans, including overdrafts by the treasurer; and ing at the close of the year. 2 Per capita debt shown in Table 88. 8 Sinking, investment, and public trust funds. * Total sinking fund assets can be obtained from Table 34. 6 all 32,400 warrants outstand- 421 PAID DURING YEAR, TOGETHER WITH RECEIPTS AND PAYMENTS DURING YEAR ON ACCOUNT OF SAME-Oont'd, and the number assigned to each, 9 se page 54.] ,1903. GROUP IV.—CIIIES HAVING A POPULATION OF PAYMENTS DURING YEAR FOR REDEMPTION OR CANCELLATION OP DEBT OBLIGATIONS. 25,000 OR OVER RECEIPTS DURING YEAR FROM DEBT OBLIGATIONS ISSUED. IN 1900 AND LESS THAN 50,000 IN 1903-Continued. EXCESS OF RECEIPTS OVER PAYMENTS, EXCLUSIVE OF CHANGES IN SINKING FUND ASSETS. INCREASE IN SINKING FUND ASSETS. City number. Total. To public. 8188,538 99,338 187,600 291,664 652,100 $188,538 99,338 187,600 291,564 564,800 65,500 213,736 192,704 33,405 262,200 64,508 213, 736 192, 704 33,405 262, 200 87,019 83,118 132, 919 87,019 83, To City.' S87,300 992 U8 m, 192 From public. From Total. $44,779 81,159 256, 666 262,274 715,425 $44, 779 55,000 190, 723 76,687 81,070 476, 617 '$143,759 55,000 190, 723 76,687 81, 070 476, 617 500 '23,013 ' 117, 117 47, 666 214,417 508 ' 23, 013 '117,117 47, 666 214, 417 98,966 90,660 402,793 462, 472 6,382 98,965 90,650 402, 793 443,472 6,382 11,936 7,432 269,874 349, 110 ' 23, 106 11,936 7,432 32, 147 113,362 29,488 85,168 90,510 15,876 195,802 15,623 85,168 90,510 16, 876 195, 802 16,623 34,522 99,640 28,485 213, 275 228, 915 111, 503 228,915 111,503 678, 000 6,000 11,000 206, 426 105, 340 678,000 5,000 11,000 93,000 287, 463 14,645 325,417 159,550 81,169 241, 166 188,663 715,426 206, 426 105, 340 930, 000 675 42, 676 93,000 287,463 14,646 326, 417 169,550 152,000 307, 194 88,096 463, 212 102,175 152, 000 307, 194 19,000 58,594 26,861 61,166 19,000 68,594 26,861 61,166 133,928 23,593 17, 666 71, 670 133,928 23, 693 17, 566 71,670 44,271 36,595 427,272 23,000 44,271 36,695 394, 872 23,000 47, 061 77, 534 1, 619, 023 47,061 77,534 1,619,023 53, S14, 500 73, 611 1 19, 000 78, 096 463,212 102, 175 10, '60,646 9,130 12, 609 17,473 ' 16, 623 2,376 99,640 28,486 213,275 930,000 32, 400 From public. From Total. '$143,759 '18,179 68, 066 1 29, 290 63,326 29,488 113,-362 city.' '22, ' 6, 10,000 69, 000 19, 731 73, 461 Decrease. ' £xce.sa of payments over receipU). 73, 611 •10,600 ' 23, 106 ' 63, 021 ' 13, 000 97, 516 80,824 1,981 '21,727 19,000 » 13, 761 10,229 36,255 2,376 9,130 609 17,473 16, 623 17, 000 "'»596' ' 6, 163 252,000 '6,000 31, 675 11,000 10, 000 10,000 133 134 135 136 137 138 139 141 142 143 15,666 13, 871 0715 9,988 149 160 151 152 153 5,216 114,928 35, 001 '9,296 10,604 128 129 130 131 132 7,722 16, 11,000 123 124 125 126 127 144 146 146 147 148 3,116 456 17,000 69,000 19, 731 63,451 137,796 '67,376 ' 154 157 168 169 160 161 2,790 2,790 939 40, '23,000 867 '22,489 114,928 36, 001 ' 9, 295 10,604 191, 751 26, 668 12, ' 1, $4,332 $14, 600 '992 9, 291, 601 330, 110 57, .375 that 6 For explanation of factors producing variations between the figures here given and those during year" and " paid or canceled during year," see accompanying text. • 73, 611 '87,300 ' Other assets, including cash. '102,901 160, 625 137, 796 ' ties. $14, 600 489 163 '6,000 42, 675 City securi- 18, 179 63, 666 ' 252, 000 11,000 city. 1, 40, 939 224, 161 ' 23, may ' 32, 400 » 162 10, 694 174 000 be derived, by calculation, from the columns • 422 Table 36.— DEBT OBLIGATIONS ^ [For a list of OUTSTANDING AT CLOSE OF YEAR. the cities in each state arranged alphabetically and the 1903. number assigned to e&ch, see page 54.] 423 Table [For a 36.-DEBT OBLIGATIONS OUTSTANDING AT CLOSE OF YEAE-Continued. ' list of the cities in eacli state arranged alphabetically and the number assigned to each, see page 1903. GROUP III.-CITIES HAVING A POPULATION OF 60,000 TO 100,000 IN 1903-Contiiiued. 54.] 424 Table [For a 36.—DEBT OBLIGATIONS OUTSTANDING AT CLOSE OF YEAR—Continued. i list of the cities in eacli state arranged alphabetically and the number assigned to each, see page 1903. GROUP IV.—CITIES HAVING A POPULATION OF 26,000 TO 50,000 IN 1903—Continued. 54.] 425 Table 36.—DEBT OBLIGATIONS [For a list ' OUTSTANDING AT CLOSE OF YEAR—Continued. of the cities in eaoti state arranged alphabetically 1003. and the number assigned to each, see page 54.] 426 Table [For a 36.—DEBT OBLIGATIONS OUTSTANDING AT CLOSE OF YEAR— Continued. ' list of the cities in each state arranged alphabetically and the number assigned to each, see page 1902. .GROUP III.—CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1903— Continued. 54.] 427 Table [For a 36.—DEBT OBLIGATIONS' OUTSTANDING AT CLOSE OF YEAR— Continued. list of the cities iu each state arranged alphabetically and the number assigned to each, see page 54.] 1903. GROUP IV.—CITIES HAVING A rOPl'LATION OF 25,000 OR OVER IN 1900 AND LESS THAN 50,000 IN 1903— Continued. 428 Table [For a 37.— VALUE OF PRINCIPAL SALABLE list of the cities in each state arranged alphabetically 1903. SALABLE AND PKODUCTIVE POSSESSIONS.' CITY OR MUNICIPALITY. Total. Grand total (175 cities) Group I Group II Group in Group IV (93 cities) Total (160 cities) Group IV . . 2 .... (78 cities) 2. $710, 836, 963 r 429 POSSESSIONS AT CLOSE OF YEAR. and the number assigned to each, see page 54.] 1903. SALABLE BUT UNPRODUCTIVE POSSESSIONS.! Total. City hall. Police de- Fire de- partment. partment. Asylums and almshouses. 81,150,268,649 S104,535,c;i7 $20, 849, 130 S55, 561, 274 $2S. 122, 189 827,506,163 147,838,878 97,331,284 70,886,904 27, 612, 746 77,592,S-:;4 8,952,429 14,937,498 2, 878, ISO 1,901,248 1,132,254 22,611,445 2, 689, 144 1,914,886 906, 714 1,141,094,428 68,418,603 103, 570, 977 7, 987, 589 20,707,980 991, 104 64, 520, 888 IS, 824, 422 10, 872, 062 10,915,324 8, 436, 466 8,696,738 7,556,352 GROUP $394,456,470 67, 991, 151 88,345,156 20,764,580 91,176,775 S7, 016, 300 $3, 576, 100 1,742,588 000 3, 946, 000 7,531,500 1,327,036 4,599,480 826, 550 1, OSS, 600 13,463,4U 5,084,422 609, 924 384,012 479, 855 429, 260 900,000 232, 500 29, 140, 083 27, 625, 13,645,350 37,342,000 17, 101, 800 1,05-5,970 13,144,158 11,019,160 19,388,069 10,528,000 2,550,000 1,240,000 2, 281, 000 650,000 8,300,000 1,254,200 213, 650 322, 810 539,645 73,000 Jails Hospitals. 27, 784, 703 569, 228 I.— CITIES and reforma- $12, 406, 622 133 670, 275 690, 069 760, 145 8, 286, 2, 820, 649, 978 17, .689, 2, 23.^, ii-i, 20, 649, 128 708, 745 400, 602 HAVIXG A POPULATION OF 657,412 453, 209 53,044 19, 948 31,166 400, 000 133,000 339, 918 387, 621 500,000 99, 000 7,800 350, 000 318, 1, 127, 2, 092, 575, 1, 840 148 076 000 250, 000 743, 000 300, 000 95, 000 836, 628, 222 Parks and gardens. 8564, 010, 118 482, 444, 039 401,452 12, 355, 222 1,035,000 740, 660 3,055,200 8281, 772, 756 371 370 786 $2, 068, 000 143, 316 1,094,740 2, 550, 000 1,274,000 Libraries. tories. 85,642,400 $15, 548, 120 2, 163, 655 75, 204 4, 840, 000 2, 365, 000 1,279,900 735, 600 2, 178, 000 1, 389, 000 616, 451 870, 636 Schools. 500 951, 717 2,116,516 257, 000 3, 081, 000 $8, 367, 277,446,250 34, 467, 641 300,000 OR OVER 850, 776, 950 25,816,456 13,961,000 14, 128, 700 625 400 095 6, 570, 000 4,500,000 3, 669, 6, 080, 4, 348, 512, 000 65, 000 351, 099 810, 000 036, 668 3,731,952 4, 333, 656 3, 126, 000 5, 35, 089, 124 4, 261, 378 IN 6,101,100 Miscella- beaches. possessions. 8,503 826, 034, 040 44,620,243 340, 150 222, 153 26, 631, 141 10, 314, 695 129,876 6,325 562, 439, 268 8, 743, 845 1903. Bath neous unhouses and bathing productive 503 6,325 198, 17, 199, 513 3,197,016 2,710,062 2,927,449 26, 832, 385 2, 725, 794 430 Table 37.— VALUE OF PRINCIPAL SALABLE [For a list of the cities in each state arranged alphabet- 1903. GEOUP III.— CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1903—Continued. 431 POSSESSIONS AT CLOSE OF ically and the number assigned YEAR— Continued, to each, see page 54.] 1903. GROUP III.-CITIES HAVING A POPULATION OF 50,000 TO SALABLE BUT UNPRODUCTIVE POSSESSIONS.' ICO.OOO IN 1903-Continued. 432 Table 37.— VALUE OF PRINCIPAL SALABL^ [For a list of the cities 1903. GROUP IV.— CITIES HAVING A POPULATION OF 25,000 TO 50,000' IN 1903-Continued. in each state arranged alpliabet- r f F„ 433 YEAR—Continued. POSSESSIONS AT CLOSE OP Ically and the number assigned to each, see page 54.] 1903. GROUP IV.—CITIES HAVING A POPULATION OF 25,000 TO 60,000 IN 1903— Continued. SALABLE BUT UNPRODCCTIVE POSSESSIONS.^ City Miscella- City hall. Total. Police de- Fire de- partment, partment. Asylums and alms- Jails Hospitals. houses. Parks and and reforma- Schools, Libraries. gardens. tories. Bath neous unhouses and productive bathing beaches. number. sions. $426,850 655,500 443,265 474,545 894,350 628,750 620, 60O 1,219,900 1,005,883 649,690 000 571,510 708,650 825,000 80,500 1, 188, 358,500 1,175,200 779,484 732,370 1,497,525 623,000 761, 300 387,500 769,425 421,750 $32,000 10,500 145, 000 100,000 80,500 97,000 105, 000 225,000 108,032 160,000 83,500 38,000 6,600 10, 000 1,500 1,000 3,500 6,000 47, 329 152, 000 27,000 105,000 75,000 500 1,500 33,000 45,000 182, 800 4,600 65,000 60,000 37,000 104,500 62, 600 200 1,500 6,500 45,000 700 9,370 37, 9,000 8,000 1,000 4,250 $44,700 70, 800 49, 600 22,000 6,000 20,500 16,800 10,000 34,000 1,500 336, 191 56,500 220.000 195, 000 35,000 103,000 15, 862 801,410 695,900 638,335 775,355 306,350 715,815 926,950 1,084,897 727,625 22,000 33,000 50.000 270, 000 30,000 350 15,000 10,000 9,000 500 43,000 65,415 83,226 91,000 56,875 553,000 147,625 591,094 676,074 52,500 26,500 129,000 43,000 17,000 600 2,000 1,000 66,500 24,000 63,000 66,000 284,700 698,940 399,700 239,131 62, 318 107, 000 1,200 46,000 1,600 36, 600 Bull. No. 20—05- 10,500 2,500 -28 17,425 960 400 185 081 102, 126, 66, 131, 57, 000 142,400 101, 200 95,281 207,000 446, 200 65, 000 38, 000 1,250 9,500 as, 500 100 200 426, 000 348,000 460,000 536, 000 200 11,000 2,500 2,000 11,860 3,000 103,000 7,600 6,000 700 6,500 1,100 12, 600 j ' 252, 500 777, 000 70,500 195,000 366,000 357, 326 427, 476 20,000 47,750 304, 380, 260, 467, 10,000 1,600 000 000 000 800 30, 600 25,500 6,100 900 21, 959 45, 000 000 133 134 136 136 137 OOO 14, 000 261,000 75,000 40, 000 64, 100 140, 900 67, 139 194, 8,000 40, 000 116, 000 23, 300 226, 000 000 160,000 10,000 90, 250 207, 250 60, 969 3,000 14, 3,000 17, 15, 24, 686, 500 000 696 000 138 139 140 141 142 143 144 145 146 147 000 2,600 2,500 1,175 66, 800 148 149 150 151 152 154 10, 153 2,500 2,000 10, 000 60,000 31, 442 100,000 58,160 100, 000 60,490 1,870 165 156 157 25,000 77, 600 60, 000 3,000 38,000 93, 000 25, 500 10,000 86, 738 4,260 22,950 5,000 158 169 160 18,196 161 162 46, 000 26, 150 250 25,000 300 30,500 27,000 163 164 165 166 167 4,100 30, 79, 91, 760 700 000 78, 397 520, 000 85,300 600,000 83, 250 72,000 5,266 168 169 170 171 100,500 24, 600 36,000 126, 000 18,500 10,900 5,000 16,360 172 173 174 175 310,000 96, 626 317, 094 375, 500 90,000 64,109 500 000 000 500 460, 000 200, 000 165,000 102,000 35,000 90, 000 60, 000 22, 250, 89, 205, 25,053 447, 132 563, 126 19,000 6,000 128 129 130 131 132 120, 000 24,418 35,000 1,750 $16,350 23,000 106, 056 42,060 86,200 315,000 524, 700 538, 426 16, 118 9,500 000 600 815 71,760 40, 40, 26, 337,000 160,000 326, 500 265,000 466, 400 364, 904 44, 144 6,000 75,000 10,000 16,500 650 14, 000 7,000 '83,"4i2 145, 000 '4,"566' $10, 000 10, 16,000 000 000 000 000 546, 435, 300, 535, 160 84,750 71,500 93,000 61, 690 38,476 52,000 800 46,500 4,340 56,676 2,920 26,000 13,000 126,000 67, 341 42, 000 56,000 20, 600 1,026,303 298, 100 694,500 818,870 774,489 1,500 1,500 25,400 4,000 86,928 160,000 70,800 18, 000 90,600 64,700 $55, 000 110, 000 12, 400 $2, 000 135, 000 127, 000 21,000 64,000 129, 984 67,200 96,230 $184,500 390, 500 $52, 000 $77,000 70,000 75,900 31,250 168, 000 323, 933 168, 000 49,000 92,648 43, 600 434 Table 37.—VALUE OF PRINCIPAL SALABLE [For a list of the cities in each state arranged alphabet 1903. SALABLE AND PKODUCTIVE POSSESSIONS.^ Assets of permanent funds. City num- Works of municipal industries. CITY OK MUNICIPALITY. ber. Total. Investment funds. Grand total $659,288,774 Group I Group II Group III Group IV . 424,801,438 89,143,070 74,154,064 71,190,202 GROUP 1 Public trust funds. Electric light Waterworks. works. $34, 146, 518 $45,513,192 $376,184,064 S7, 730, 453 180,633,096 75,373,477 61,940,280 68, 337, 211 4,529,958 1,321,250 432, 767 1,446,478 270 1,252,294 1,841,593 1, 009, 361 30, 043, I.— CITIES 333 190 1,646,120 1,610,649 39, 129, 3, 128, Markets Gas works. and public HAVING A POPULATION OF 300,000 scales. Docks, wharves, and Cemeteries. All other. landings. $28,160,505 $19, 198, 728 $60, 179, 005 $11,690,891 $76,485,418 25,969,634 971 410,000 1, 780, OR OVER IN 16,249,210 2, 067, 417 1,251,367 630,734 1903. 55,822,220 985,368 1,096,450 2,275,967 785 515,732 2,057,821 2,246,563 6, 870, 66,664,032 4,499,342 2,108,696 3,223,349 435 POSSESSIONS AT CLOSE OF ically and the number assigned YEAR— Continued, to each, see page 54.] 1903. SALABLE BUT UNPRODUCTIVE POSSESSIONS.' 436 Table 37.—VALUE OF PEINOIPAL SALABLE [For a list of the cities in 1903. GROUP III.— CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1903— Continued. each state arranged alphabet- 437 POSSESSIONS AT CLOSE OF ically and the number assigned YEAR— Continued, to each, see page 54.] 1903. GROUP IH.-CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1903-Continued. 438 Table 37.— VALUE OF PRINCIPAL SALABLE [For a list of the cities in each state arranged alphabet- 1903. GROUP IV.—CITIES HAVING A POPULATION OF 25,000 OR OVER IN 1900 AND LESS THAN 50,000 IN 1903— Continued. 439 POSSESSIONS AT CLOSE OF ically and the number assigned YEAR—Continued. to each, see page 54.] 1903. GROUP IV .-CITIES HAVING A POPULATION OP 25,000 TO 50,000 OR OVER IN 1900 AND LESS THAN 50,000 IN 1903-Continued. 440 Table 38.— ASSESSED TAXES LEVIED, TAX RATE, AND THE PER CAPITA ASSESSED VALUATION, TAX LEVY, AND DEBT. VALUATIOjST OF PROPERTY, BASIS OF ASSESSMENT, [For a list oJ the cities in each state arranged alphabetically 1903. City and the number assigned to each, see page 54.] 441 Table 38.-ASSESSED VALUATION OF PROPERTY, BASIS OF ASSESSMENT, TAXES LEVIED TAX RATE AND THE PER CAPITA ASSESSED VALUATION, TAX LEVY, AND DEBT-Continued. [For a list of the cities in each state arranged alphabetically and the number assigned to each, see page 54.] 1003. GROUP III.-CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1903-Continued. REPORTED BASIS REPORTED VALUATION OF PROPERTY ASSESSED FOR TAXATION. OF ASSESSMENT REPORTED CITY TAX RATE PER IN PRACTICE (PER CENT OF TRUE VALUE). 81,000 PER CAPITA- OF— Amount of CITY OR MllNICIPALITY taxes levied for city purposes. Total. Troy.N.Y Lynn, Mass Oakland, Cal New Bedford, Mass. Somerville, Mass Lawrence, Mass Springfield, Mass ... Des Moines, Iowa . Savannah. Ga . Hoboken.N.J Peoria, 111 Evansville, Ind Manchester, N.H ... UUca,N.Y Kansas City, Kans San Antonio, Tex . . . Duluth, Minn Salt Lake City, Utah Waterbury, Conn Elizabeth, N. J Erie, Pa Charleston, S. C Wilkesbarre, Pa Norfolk, Va.... Harrisburg, Pa Yonkers, N. Y Portland, Me Houston, Tex . . Real property Personal Other prop- property. erty. 854, 014, 288 SoO, 989, 946 54,357,975 51,151,702 62, 567, 450 56,981,360 44,200,575 43, 287, 650 38, 165, 450 51,296,100 42, 959, 747 77, 207, 899 15,644,810 40, 766, 677 32,S28,320 33,318,900 60, 787, 130 12,281,630 28, 975, 057 30, 617, 500 10, 456, 445 26, 687, 820 60S, 107 2, 362, 19, 348, 950 6, 507, 32,819,850 32,428,514 13,001,150 26,331,696 28, 240, 435 9,313,000 5, 049, 33,386,705 26, 517, 996 37,723,075 46,749,006 21,141,915 25, 622, 120 7,764,585 4,717,991 9,010,197 7, 21,800,005 26, 970, 918 37, 932, 135 18,464,750 21,874,420 17,951,409 18,266,070 28,330,280 12, 593, 233 18, 266, 070 24, 427, 870 19,991,344 28,061,538 42,067,618 49,295,415 31,985,830 27,844,061 38, 749, 918 34,277,700 31,985,830 $3,024,342 10,157,400 7,864,052 24, 402, 000 5, 685, 260 2,785,500 11,791,620 2, 210, 820 8677, 680 379 880 754 188, 079 905, 000 485, 959 830, 990 1,438,400 2, 783, 150 1,741,960 871 677, 165 8, 816, 2, SO, 026 5,358,176 3, 90?, 3, 317, 700 15, 017, 715 ' (') 1, 803, 050 410 44, 057 Personal prop- prop erty. erty. 100 100 75 100 100 9, 640, 847 16, 420, 769 4, Real 173,420 100 80 25 75 67 100 100 76 100 100 25 75 67 Assessed True valua- value. tion. 8759, 143 812. 86 812, 86 879,311 636, 821 985, 179 879,020 16.19 12.45 15.75 15.43 16,19 9.33 15.75 16,43 627, 910 993, 174 993, 606 591,117 439,235 14.62 12,86 63.61 14.60 13.67 14.62 10.28 15.87 10.87 9.04 538, 469, 530, 646, 507 706 967 745 631,303 61.60 17.60 16.20 16.86 40.86 10.30 12.32 11.34 13.48 12.26 20.00 27.10 17.00 13.79 23.20 12.00 9.03 11.90 12.41 23.20 22.25 27.00 17.00 17.00 13.35 13.50 6.80 11.33 14.00 19.17 20.00 20.00 13.33 10.00 20 70 70 80 30 20 70 70 50 40 60 33 70 90 100 35 40 70 90 100 686, 857 60 50 40 67 60 50 40 40 453, 648 681,512 641,239 645, 080 490, 620 484,688 366,718 481,616 392, 862 811,384 658 639, 717 1, 015, 9.33 Total assessed valua- 442 Table 38 —ASSESSED VALUATION OF PROPERTY, BASIS OF ASSESSMENT, TAXES LEVIED, TAX RATE, AND THE PER CAPITA ASSESSED VALUATION, TAX LEVY, AND DEBT— Continued. [For a list of the cities in each state arranged alpliabetically and the number assigned to each, see page 54.] 1903. GROUP IV.—CITIES HAVING A POPULATION OF 26,000 TO 80,000 REPORTED BASIS OF ASSESSMENT REPORTED VALUATION OF PROPERTY ASSESSED FOR TAXATION. CENT OF TRUE City for city purposes. Total. 128 129 130 131 132 133 East St. Louis, 111 Springfield, 111 Chester, Pa Iowa Montgomery, Ala Taunton, Mass City, Newcastle, Pa 134 Passaic, N.J 135 136 137 Atlantic City, N.J Canton, Ohio Jacksonville, Pla 138 139 140 Galveston, Tex Auburn, N. Y Wichita, Kans Racine, Wis 141 142 , Knoxville, Tenn Rockford.Ill Sioux South Omaha, Nebr Joplin,Mo 144 Joliet.Ill 145 146 147 Chattanooga, Tenn Woonsocket, R. I Sacramento, Cal 148 149 150 151 152 La Crosse, Wis 153 154 155 156 157 Council Blufls, Iowa.. 158 159 160 161 162 ... Oshkosh, Wis Newport, Ky Williamsport, Pa Pueblo, Colo New Britain, Conn Kalamazoo, Mich Everett, Mass Cedar Rapids, Iowa. Lexington, Bay City, Ky . .... Mich Fort Worth, Tex Easton,Pa Gloucester, Mass Real property. Personal property. 86,829,325 7,112,913 15,074,728 23, 996, 000 24, 444, 840 S4, 677, 590 13,323,976 6,618,512 6, 374, 276 12,722,147 21,609,175 11,015,435 4, 443, 589 4,820,986 9, 306, 383 15,778,365 1,904,939 1,244,850 3, 165, 093 5, 830, 810 13,945,500 11.746,570 23,281,132 13, 860, 700 15,985,600 13, 945, 9, 908, 21, 199, 9, 903, 600 086 195 930 12,994,360 1,838,485 2,081,937 3, 596, 545 2,991,240 20, 574, 098 17, 172, 14,961,428 5,566,070 17,276,380 17, 663, 166 143 4,466,322 3,807,555 14,640,000 16, 778, 500 18,809,225 4,917,209 15,062,233 21,774,500 19, 482, 245 737 11,762,590 4,154,169 14, 217, 800 10, 990, 780 3, 094, 2, 754, 875 513 10, 624, 278 14, 067, 800 15,194,950 $987, 432 1,913,669 12, 495 2,221,500 4, 962, 595 2, 308, 3, 401, 1,003,087 860, 107 500 2, 720, 700 3,614,275 3, 180, 12,356,865 12,888,566 9, 943, 125 9,238,995 12, 783, 420 646 11, 716, 691 15,797,305 20, 976, 150 18, 763, 027 2,658,916 8,719,881 9, 709, 035 19, 133, 500 16,214,860 719, 090 2, 996, 710 6, 088, 270 18,017,786 11,666,765 20, 955, 383 14, 507, 742 20,893,515 12, 843, 730 620 066 135 5,505,270 107, 934 5, 198, 635 8, 876, 14, 221, 276 12, 980, 858 15,699,980 2, 213, 926 269, 696 368, 360 192, 935 835,222 355, 640 1,228,838 1,418,950 100 100 8.40 387. 96 198. 39 192.51 386.88 660. 57 5.43 8.03 13.60 4.26 11.82 41.18 16,46 65,35 62.04 67.74 13.14 12.15 361. 721. 433. 502. 427.87 34 40 00 72 7.49 7.15 20.28 9.48 8.02 13.87 25.17 75.82. 43.79 43.29 17.00 16.75 39.00 13.00 8.75 11.39 11.72 11.70 13.00 8.75 648. 17 472. 09 176. 40 547. 95 562. 83 11.02 8.47 3.93 7.12 6.19 269,037 254,234 26.00 36.00 14.50 16.00 12.97 8.58 7.00 9.42 10,67 144, 123. 480. 551. 623. 79 75 49 65 81 3.76 4.38 6.97 8.86 358 532 155 889 624,441 11.27 13.89 16.00 16.40 30.88 11.27 13.89 11.20 9.84 20.38 568. 25 6.40 8.17 6.67 4.61 186, 267, 446, 140, 386, 536 907 967 299 746 14.00 37.48 66.00 11.25 17.90 244,046 232, 271 654, 437 303, 549 255, 078 17.50 19.50 28.11 21.90 16.20 349, 760 268, 306 124, 003 60 50 26 67 100 26 67 100 60 50 60 50 60 75 60 75 67 70 30 100 100 50 65 30 100 100 33 20 65 67 60 58 20 65 67 34 100 100 70 60 100 100 70 60 60 192, 244, 166, 134, 26 100 100 100 86 25 100 100 100 279, 125, 248, 320, 339, 816 953 736 964 819 78.12 10.75 16.00 16.30 18.11 19.53 10.75 16.00 15. 30 15.39 127. 99 411.02 555.48 740. 76 671. 35 9.59 4.42 8.75 11.33 12.16 20.15 42.91 10.29 49.84 35,17 90 100 50 90 100 50 248, 177 216, 166 373, 375 180,397 298, 535 13.80 18.53 17.50 12.50 14.29 12.42 18.53 8.75 8.33 14.29 647.91 422.10 779.24 641.54 790. 97 8.92 7.82 13.88 6.73 11.30 28,76 27.64 71.71 24.09 71.71 15.24 18.09 13.86 13.00 23.80 9.14 18.09 13.86 5.20 11.90 297.48 504.06 881. 15 564.99 385.05 4.53 10.28 12.21 7.31 9,16 17.80 41.45 73.76 83.34 39.84 888,204 187, 546 22.40 21.30 23.96 18.40 13.44 14.20 14.38 11.96 428.65 376. 85 456. 15 399. 70 9.61 10.74 15.21 7.35 73.29 51.45 60.04 27.46 424 468 578 668 47.34 16.82 11.50 11.00 9.47 12.62 11.50 5.50 156. 21 570. 39 7.39 9.69 7.50 6,33 17.60 32.83 14,27 18.64 224,593 194,161 116,124 134, 769 212, 280 60 67 60 66 60 67 36 100 247, 100 374, 058 20 75 100 50 20 76 100 60 188, 242, 189, 133, 3,980,585 2,924,231 13,741,918 12,537,050 9, 546, 987 1,056,354 2, 169, 674, 600 3, 946, 058 2,604,628 Total debt. 16.50 7.50 17.90 9.94 10.66 17.69 17.18 250 074 509,600 497,050 1, 276, pur- $28.92 29.71 29.25 51.90 55.63 $12. 59 49.68 16.00 17.69 17.18 60 100 100 40 50 9, 753, 270 7,447,010 11,104,065 9, 695, 690 city $11.86 9.76 6.70 11.82 12.21 $62. 94 60 100 100 40 50 463 Tax levy for 8188.45 196. 43 418. 80 668.01 711.05 890 382 196 571 910 187, 875 3, 482, 580 2, 208, 490 773, 439 3, valuation. J429, 353, 241, 424, 419, 67 2, 747, value. tion. 100 11,029,520 9,616,084 11,613,665 10, 192, 740 14, 416, 518 16, 483, 108 12, 151, 615 225 valua- erty. 20 20 67 100 Total True 67 Orange, N.J Lima, Ohio Kingston, N. 111 prop' 100 168 169 170 Aurora, 360, 3, 290, 14,611,230 9, 931, 260 Nashua,N.H Jackson, Mich Meriden, Conn 269,984 308, 440 251,671 5, 174, Colorado Springs, Colo Hamilton, Ohio 172 173 174 175 prop- 100 1,842,650 3,548,167 7,116,600 11,733,485 19,768,775 11, 128, 650 7, 722, 770 171 Personal 598 22, 956, 660 Y Newburg, N. Y $1,164,303 282, 036 4,713,213 275 941,571 2, 772, Real I 4, 722, West Hoboken, N.J... North Adams, Mass Quincy, Mass 7,890,039 14,480,948 erty. 361 984,912 1,142,206 3,058,680 6, 672, 386 17,069,078 17,610,840 10,884,696 9, 238, 995 15, 556, 018 3, 733, Other prop- 541 163 164 165 166 167 . . PEB CAPITA— OF— taxes levied ber. Chelsea, Mass Fitchburg, Mass 81,000 Amount of num- CITY OR MUNJCIPALITY. 125 126 127 REPORTED CITY TAX KATE PER IN PRACTICE (PER VALUE). 123 124 IN 1903— Continued. ^Included with valuation of "real property." 120,227 272, 851 318, 101 189, 946 236, 364 10.50 9.75 588.62 371. 30 315. 91 532. 07 66a 28 484. 36 125. 78 20.19 30.26 17.56 22.69 18.93 31.26 82.43 5.94 19.19 15.37 43.57 29.69 2L36 443 T^ABLE 38.—ASSESSED VALUATION OF PROPERTY, BASIS OF ASSESSMENT, TAXES LEVIED, TAX RATE AND THE PER CAPITA ASSESSED VALUATION, TAX LEVY, AND DEBT-Continued. [For a list o£ the cities in each state arranged alphabetically 1903. City num- and the number assigned to each, see page 64.] 444 Table 38.— ASSESSED VALUATION OF PROPERTY, BASIS OF ASSESSMENT, TAXES LEVIED, TAX RATE, AND THE PER CAPITA ASSESSED VALUATION, TAX LEVY, AND DEBT— Continued. [For a list of the cities in each state arranged alphabetically and the number assigned to each, see page 54.] 1903. GROUP III.— CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1903— Continued. REPORTED BASIS REPORTED VALaATION OF PROPERTY ASSESSED FOR TAXATION. REPORTED CITY TAX RATE PER $1,000 OF— OF ASSESSMENT IN PRACTICE (PER CENT OF TRUE VALUE). Amount of taxes levied CITY OR MUNICIPALITY. for city purposes. Sil,664,263 74,836,065 14,493,960 39,051,920 29,883,460 Personal Real Total. Lawrence. Mass Springfield, Mass Des Moines, Iowa Savannah, Ga property. I $32, 506, 660 58, 411, 160 property. Other property. m, 158, 713 16, 424, 908 $549, 370 11,381,830 28, 044, 040 27, 715, 100 2, 662, 760 11,007,880 2, 168, 350 10,351,881 26,487,920 33,044,334 32,568,135 12, 900, 170 7,532,026 450 26,383,283 28,186,733 9,046,200 2,388, 756 Elizabeth, N.J 34,148,065 24, 970, 309 34,491,512 43,791,382 20, 179, 717 25,036,285 20,626,465 25, 135, 692 36, 989, 912 17, 872, 826 9,111,770 4,343,844 7,948,462 7,801,470 2,306,892 Erie'Pa 21, 554, 964 17,793,585 18,234,566 27, 263, 850 19,636,758 12,528,923 17,164,670 23,883,330 75,236 5,264,662 74,858 3, 430, 520 1,842,970 Charleston, S. C Wilkesbarre, Pa Norfolk, Va Harrisburg, Pa 27, 278, 325 39, 912, 370 47,932,375 31, 287, 027 25, 36, 33, 24, 65, 660 2,933,600 950 7, 171, 875 1,624,625 . . Hoboken.N.J Peoria, III Evansville, Ind Manchester, N.H ... Utica,N.Y KansasCity, Kans. . San Antonio, Tex Duluth.Minn Salt Lake City, Utah , . Waterbury, Conn Yonkers.N.Y Portland, Me Houston, Tex . . PER CAPITA- \ 18, 497, 588, 978, 514, 115, 140 770 425 152 6, 322, 240 5, 253, 151 4,431,402 3,080,000 14, 417, 1, 481,100 668,230 407, 900 773, 970 1,407,358 Real prop- Personal prop- erty. erty. 100 100 20 75 67 20 70 70 100 30 100 100 25 75 67 67 67 60 67 100 100 40 67 100 100 50 80 40 50 60 40 True value. tion. $14.23 13.04 63.24 14.50 13.77 $14. 23 52.61 19.00 17.70 17.20 36.16 10.50 601,447 532, 969 465, 590 16.70 24.00 17.40 12.17 28.10 11.13 14.40 11.60 12.17 23.10 611 117 998 730 22.25 28.60 19.00 17.00 11.12 17.10 7.60 11.33 357, 164 738, 326 13.00 18.50 20.00 20.00 9.75 12.95 13.33 13.33 8592, 897 975, 667 916, 639 666,253 411, 922 538, 913 100 100 25 Assessed valua- 484,270 585,296 660,172 466, 636 570, 273 599, 288 436, 507, 350, 463, 988,014 625, 741 13.04 12.64 10.87 9.18 12.39 17.20 10.85 Total assessed 445 Table 38.—ASSESSED VALUATION OF PROPERTY, BASIS OF ASSESSMENT, TAXES LEVIED, TAX RATE, AND THE PER CAPITA ASSESSED VALUATION, TAX LEVY, AND DEBT-Continued. [For a list ol the cities in each state arranged alphabetically and the number assigned to each, see page 54.] 1903. GROUP IV.-CITIES HAVING A POPULATION OF 25,000 OR OVER IN 1900 AND LESS THAN 50,000 BEPOETED BASIS OF ASSESSMENT INPEACTICE{PEE CENT OP TEUE KEPOETED VALUATION OP PEOPEETY ASSESSED FOE TAXATION. VALUE). EEPORTED CITY TAX BATE PEE $1,000 OF— Amount Cits- of for city ber. purposes. Real Total. Knoxvllle, Tenn.. 133 134 135 136 137 139 141 142 143 $11,263,360 4, 277, 993 4, 540, 518 9, 288, 070 15,531,730 Newcastle, Pa Passaic, N. J Atlantic City, N. J . Canton, Ohio Jacksonville, Fla . 13,943,483 10, .SSI, 195 21,3ie,464 12,768,140 13,581.710 13,943,483 9,037,195 19,548,719 8, 963, 708 10, 986, 460 Galveston, Tex Auburn, N. Y Racine, Wis 20, 749, 14, 666, 325 373 110 13,097,260 4,631,739 17, 254, 803 13, 069, 971 13, 703, 620 847, 753 13,958,625 15,448,850 17,597,825 17, 439, 805 348 10, 102, 020 12,941,600 14, 115, 300 11,576,270 17, 965, 11, 157, 739 762 9, 189, 896 14, 874, 348 3, 752, 888 12, 604, 9, 687, 9, 132, 12, 207, 2, 761. 494 17,509,945 17,484,724 11,447,534 16, 614, South Omaha, Nebr. Joplin, Mo 144 145 146 147 148 JoUet,m 149 150 151 152 153 Oshkosh, Wis Newport, Ky 154 157 158 159 New Britain, 160 161 162 174 property. 808 768 088 000 562 $13, 132, 6, 385, 6, 169, 12, 680, 21, 172, Rockford.IU Sioux City, Iowa.. Montgomery, Ala Taunton, Mass 3, Chattanooga, Tenn Woonsocket, R. I . Sacramento, Cal . . La Crosse, Wis Williamsport, Pa Pueblo, Colo Council Bluffs, Iowa - Conn. Cedar Rapids, Iowa. Lexington, Bay City, Ky Mich Fort Worth, Tex. Easton, Pa Gloucester, Mass. Jackson, Mich . . PEE CAPITA— taxes levied num- CITY OB MUNICIPALITY. 128 129 130 131 132 IN 1903-Continued. 10, 368, 18, 873, 999 13,574,409 18, 343, 851 16, 483, 108 9, 785, 3, 012, 450 600 Personal property. $1,869,448 1,904,248 1,374,093 3,391,930 5, 640, 832 1,544,000 1,843,745 3, 585, 800 2, 596, 250 3,494,522 1,061,002 2, 910, 490 3,311,810 1,402,333 937, 029, 607, 482, 863, 070 325 250 525 535 961 925 896 811 189 5, 360, 778 838 000 537 026 031, 863 14, 039, 410 2, 336, 11,773,885 8,338,685 5, 12,723,631 12,159,709 14,310,650 12,537,060 3,893,884 57, 926 4, 083, ?01 3, 946, 058 2, 736, 8, 3, 2, 3, 5, 719, 57, 2, 666, 610, 2, 631 975, 687 710, 839 3, 108, Real Other property. $203,617 264, 477 218, 632 545, 400 216,806 174, 335 827, 280 749, 999 381, 673 494, 948 849 2, 266, 484 1, 356, 776 prop- Personal prop- erty. erty. Assessed valua- True value. tion. $14.00 36.47 64.20 11.25 17.35 $10. 80 233,727 406, 683 144, 000 367, 307 763 353 943 088 307 15.50 19.00 18.65 21.30 16.00 9,30 9.50 6.22 12. 78 12.00 85 100 100 100 60 352, 766 262. 981 221,832 118, 244 120, 426 17.00 16.86 12.00 9.30 26.00 14.45 15.86 12.00 9.30 7.80 20 67 100 75 100 20 67 100 50 100 126. 202, 231, 280, 982 400 733 333 202,905 33.00 14.50 15.00 15.93 11.57 6.60 9.72 15.00 11.95 11.57 100 70 60 60 26 100 70 60 60 25 238, 982 196,496 150, 714 466,446 271,104 13.30 17.98 16.40 31.36 73.60 13.30 12.68 9.84 20.91 18.37 100 86 90 76 100 86 90 75 101, 093 324, 692 9.08 18.66 12.50 19.50 9.08 16.78 11.25 14.62 80 67 100 100 80 67 100 100 340, 295 169, 410 17.60 12.60 16.32 11.50 14.00 8.33 15.32 11.50 60 20 20 67 100 60 20 20 67 100 60 60 33 60 75 60 60 33 60 76 85 100 100 100 30 $183, 869 224, 198, 398, 272, 217, 197,761 223, 237 281,032 189, 578 6.00 12.84 7.50 17.35 Total assessed 446 Table 39.—TOTAL AND PER CAPITA CORPORATE PAYMENTS, WITH ACCOMPANYING REFUNDS, CLASSIFIED BY PRINCIPAL PURPOSES FOR WHICH MADE. [For a list of the cities in each state arranged alphabetically 1903. and the number assigned to each, see page 54.] 447 AND PER CAPITA CORPORATE PAYMENTS, WITH ACCOMPANYING REFUNDS, CLASSIFIED BY PRINCIPAL PURPOSES FOR WHICH MADE-Continued. Table 3,9.-T0TAL [For a list of the cities in eacli state arranged aipliabetically and the number assigned to each, see page 54.] 1903. GROUP III.-CITIES AGGREGATE CORPORATE PAYMENTS. Tenn Wilmington, Del Camden, N. J Bridgeport; Conn . . Trenton, N. i Troy,N.Y Lynn, Mass Oakland, Cal New Bedford, Mass. Somerville, Mass Lawrence, Mass Springfield, Mass Des Moines, Iowa Savannah, Ga . 111 Evansville, Ind Manchester, N. H . . Utiea,N.Y Kansas City, Kans . San Antonio, Tex. . Duluth, Minn Lake City, Utah Waterbury,Conn ... Salt Elizabeth, N.J Erie, Per total.i capita. S15. 15 «805, 192 12.01 14.76 14.24 17.32 622, 994 876, 926 843, 882 1,937,264 1, 466, 633 1,642,648 1,548,289 1,346,342 25.64 20.27 23.34 22.45 19.77 1,099,690 703 1,367,020 880,230 988,549 905, 111 Me Houston, Tex PENSES. Per capita. Total. 89.67 7.66 10.99 10.87 9.83 860, 110 Per capita. . Covington, Ky Lancaster, Pa . Dallas, Tex Lincoln, Nebr Brockton, Mass . . Pawtucket, R.I... Birmingham, Ala Little Rock, Ark.. Spokane, Wash Altoona, Pa Augusta, Ga Y Binghamton, N. Mobile, Ala South Bend, Ind. Wheeling, W. Va. Springfield, Ohio. Johnstown, Pa . . Haverhill, Mass.. Topeka, Kans Terra Haute, Ind Allentown. Pa McKeesport, Pa... , Dubuque, Iowa ... nicipal industries. Total. Per 671,829 166, 328 1,191,040 1,104,581 82, 806 14,388 1.20 0.21 16.19 26.17 20.79 13.60 15. 43 898, 482 1,183,734 859, 533 698, 987 695, 982 13.23 17.66 13.07 9.25 10.86 73, 68, 10, 60, 192, 448 136 472 616 182 1.08 0.86 0.16 0.93 3.00 14,406 26,331 11, 006 16, 630 0.21 0.39 0.17 0.26 14.62 12.12 13.27 16.95 16.06 672, 610 745,223 807, 646 1,018,694 962, 318 10.79 8.65 9.00 11,51 11.68 19, 786 48, 451 66, 516 022 0.57 2,23 570 383 0.32 0.79 1.08 0.01 0.01 888,043 1,419,895 1,181,174 893, 032 661,182 15.31 24.74 20.67 15.80 11.71 596, 246 914, 272 6,478 0.11 87, 941 107, 699 L63 756, 142 462, 499 13.99 13.49 8.27 18.32 19.38 27. 24 22.66 16.89 ' 086, 341 983, 689 531,769 547,382 692, 033 694, 076 831,792 600, 463 653, 643 10.28 16.93 14.56 10.62 9.81 467. 657, 430, 720, 159 764 030 663 8.29 11.73 7.69 13.03 57, 62, 161 1.02 0.08 0.02 0.94 473, 975, 898. 670, 821 774 160 088 8.95 18.52 17.06 13.20 33,162 91,625 32, 940 2,288 0.62 1.74 0.62 0.04 002 1,103 17, 778 4,367 1, 562 1.88 0.30 0.02 81,316,664 25,000 61,100 9,960 80.45 0.75 0.12 77,641 35, 136, 050 Total. capita. 0.95 1.64 0.03 1.22 0.61 984,686 1, 87, 977 GROUP IV.—CITIES HAVING A POPULATION OF Saginaw, Mich. Tacoma, Wash industries. 71,774 118,418 2,217 83, 792 41,383 857, 285- Schenectady, N. Y . Youngstown, Ohio. Holyoke, Mass Fort Wayne, Ind... Akron, Ohio Other than for mu- 13.03 16.01 13.98 17.27 16.22 754,615 62, 337 PAYMENTS FOR DECREASE OF IN- For municipal 1,360 52, 159 1,026,317 1,435,338 1, 187, 463 Yonkers.N.Y Portland, EX- PAYMENTS FOR OUTLAYS.^ 837, 407 1,013,692 Harrisburg, Pa DUSTRIAL* IN 1903-Continued. 100,000 80.72 0.77 1.10 0.02 0.68 Pa Charleston, S.C Wilkesbarre, Pa Norfolk, Va Total. 81,261,735 976,835 1,178,345 1,105,683 1,329,507 1, 764, . Hoboken,N. J Peoria, Grand TO 60,000 PAYMENTS FOR GEN- PAYMENTS FOR MUNICIPAL INVESTERAL AND MUNICIMENT 2 AND INPAL^ SERVICE EXPENSES." CITY OS MUNICIPALITY. Nashville, HAVING A POPULATION OF 8359, 026 132, 496 ' 203,492 223, 599 445, 192 7.67 2.30 17, 341 0,01 1.85 0,98 0.31 4.09 1.32 7.79 2,76 2.73 364 603 009 795 385 1,67 7.36 7.39 2.27 1.57 212, 716 105, 623 3.41 1.72 0.96 6.43 4.47 95,546 113, 496, 486, 146, 100, 58, 698 60, 865 262, 150 185, 958 140, 053 48, 522 875 728 670 322 5.06 3.60 1.98 21,740 0.39 94,011 24, 982 219, 228 46, 459 0.88 1.92 0.52 1.67 472, 266, 189, 100, 84, .687 TO 50,000 IN 1903, 0.88 4.57 3.25 2.48 0,86 3.64 1.68 0.45 3.96 204, 938 101,211 27,245 84.31 1.63 2.65 2.88 5.80 648, 636 190, 651 185, 990 308, 976 326,091 267, 869 767 106,013 65, 825 Per capita. DEBTEDNESS." Total. 897, 908 36, 852 108, 306 57,402 233, 687 49, 519 118,173 57, 914 22, 863 '"'5,"925' 39,448 448 Table 39 —TOTAL AND PER CAPITA CORPORATE PAYMENTS, WITH ACCOMPANYING REFUNDS, CLASSIFIED BY PRINCIPAL PURPOSES FOR WHICH MADE—Continued. [For a list of number assigned the cities In each state arranged alphabetically and the to each, see page 54.] 1903. GROUP IV.—CITIES HAVING A POPULATION OF AGGREGATE CORPORATE PAYMENTS. Butte, Mont Maiden, Mass Bayonne, N.J Superior, Wis York, Pa Newton, Mass East St. Louis, III Springfield, 111 Total. Per capita. 60,000 IN 1903— Continued. PAYMENTS FOR OUTLAYS.^ PAYMENTS FOR MU- PAYMENTS FOR CREASE OF NICIPAL INVEST- MENT 2 AND INDUSTRIAL* EX- Total. Per capita. For municipal Other than for mu- industries. nicipal industries. Total. Per capita. $16. 62 779 047 403 620 423 S20. 30 19.41 8.37 17.56 13.11 416,966 265, 030 514, 444 388, 900 11.04 7.04 13.71 10.48 719, 560 780, 584 618, 278 615, 573 366,838 1,325,233 19.52 21.19 14.07 9.79 36.46 494,769 370, 358 246, 637 1,000,130 16.70 13.43 10.06 6.77 27.61 039 930 130 036 260 13.80 11.40 7.62 14.81 14.03 772 939 786 880 747 17.74 17.28 9.74 17.64 19.74 500, 412, 274, 632, 482, Knoxville, Tenn Rockford.Ill 323, 945 404, 510 Sioux City, Iowa Montgomery, Ala Taunton, Mass 811,766 377, 209 696, 107 9.43 12.12 24.52 11.47 21.28 298, 191 272, 462 477, 402 291,738 447, 437 8.17 14.42 8.87 13.67 Newcastle, Pa 389, 450 491, 195 11.96 16.11 29.71 15.65 17.77 246,810 324, 389 716, 810 286, 763 321,286 7.57 9.98 22.18 8.93 10.11 18.02 14.12 14.06 16.25 376, 267 298, 324 299, 099 . $794 1,245 59, 562 8, 780 $0.02 0.03 1.69 0.24 47, 559 168,168 1.29 4.29 150 21, 832 616 60, 980 126 14, 069 61,064 85,546 80.16 14,054 33, 895 0.38 0.92 $3.68 7.27 0.59 2.11 2.39 374 1.15 2.66 2.59 3.02 7.44 42, 93, 762 96,550 110, 046 270, 349 0.60 0.02 1.69 0.39 1.48 capita. $139,796 274,447 22,280 79,069 88, 743 (') (') Per Total. 15, 713 1,205 3,981 19, 727 0.43 0.03 0.11 0.57 136,316 76, 326 83, 794 125, 706 3.92 3.76 2.09 2.33 3.66 26, 760 31, 110 24,962 71, 132 278,404 28,962 35,646 0.73 2.13 8.41 0.88 1.09 142, 117 DEIN- DEBTEDNESS.' Total. $40, 841 Per capita. 26,848 $1.08 0.71 52,870 L42 0.02 1.05 0.75 1.18 2.23 140, 236 0.77 0.94 0.09 4.29 689 0.68 103, 356 0.63 2.49 0.89 2.76 32, 630 104, 397 46, 09S 1.01 3.26 1.45 166,806 130, 149 79, 218 106, 008 3.17 5.13 4.03 2.47 3.33 20, 696 80, 311 28, 408 3,751 0.12 48,810 29, 739 1,491 5,886 1.54 0.94 0.05 0.19 9,975 16,454 0.32 0.52 104,519 68. 597 142, 930 219. 267 41, 740 3.29 2.16 4.53 6.96 1.33 32,486 34,376 1.02 1.09 286,666 256, 258 11.85 9.41 9.48 9.06 8.16 6,152 0.20 7.81 20.44 11.45 16.90 21.83 164,356 343,638 306, 693 362, 289 426, 533 5.00 11.16 10707 11.91 14.15 14,135 27,355 961 14, 466 40, 313 0.46 0.91 0.03 0.48 1.34 52,461 233, 440 41, 256 121, 969 96, 116 1.70 7.59 1.35 4.01 3.19 17,600 14.38 11.86 11.41 13.58 34.88 287,432 272,437 218, 350 267, 513 607, 309 9.67 9.11 7.45 9.15 17.36 27, 573 1,659 23, 761 0.92 0.05 0.81 39, 367 1.35 "64,'72i' '2.'2i' 108, 80, 35, 129, 408, 516 694 074 649 296 3.61 2.70 1.20 4.43 13.97 12.06 18.20 18.25 23.38 36.38 260,621 278, 119 223, 732 453,677 302, 236 210 33, 644 22, 867 21, 376 0.01 1.18 0.80 0.75 0.67 74, 726 9.76 7.87 16.02 10.81 744 880 4,897 506, 000 1.74 0.59 0.17 18.11 157. 265, 182, 161, 2.56 5.52 8.99 6.44 5.79 029 444 288 651 413 13.13 13.76 22.10 12.16 31.23 317, 245, 387, 197, 441, 943 308 498 822 929 11.43 8.88 14.41 7.38 16.64 947 111, 044 0.60 4.13 280,296 10.55 West Hoboken, N.J... North Adams, Mass Quiney, Mass 262, 089 397, 526 654, 520 193, 715 294, 617 Colorado Springs, Colo Hamilton, Ohio 675,691 412,866 9.50 14.99 26.12 26.13 16.01 443,574 429,452 203, 759 7.30 11.11 17.02 16.61 7.90 Orange, N.J Lima, Ohio Kingston, N.Y 437, 670 337, 749 510, 726 17.01 13. 24 M.02 Newburg, N.Y 366,360 14.37 343,405 197, 734 465, 492 252, 787 Aurora, 368,213 301, 925 362,074 320, 068 14.46 11.96 14.33 12.76 218, 157 267, 732 225, 604 N.J Canton, Ohio. . 958,900 497, 786 566, 036 . '. Jacksonville, Fla Tex Galveston, 572, 067 447, 489 Auburn, N.Y Wichita, Kans Racine, Wis South Omaha, Nebr Joplin, . . Mo Chattanooga, Tenn Woonsocbet, R. I Sacramento, Cal La 613,896 658, 114 Wis Crosse, 432, 038 364, 790 334, 667 Oshkosh, Wis Newport, Ky Williamsport, Pa Pueblo, Colo 397,162 1,019,693 Council Bluffs, Iowa New Britain, Lexington, Bay City, . Conn Kalamazoo, Mich Everett, Mass Cedar Rapids, Iowa 662,099 366, 380, 694, 325, 829, Mich Gloucester, Tex Mass . 111 Nashua,N.H Jackson, Mich Meriden, Conn 351, 876 618, 676 519, 078 . . Ky Fort Worth, Easton, Pa 443,520 512, 403 304, 250 241, 039 628, 962 348, 899 Joliet.lll 2 capita. 642, 625, 350, 633, 678, Atlantic City, N.J 1 Per total.i TO PENSES. Chest er,Pa Chelsea, Mass Fitchburg, Mass Passaic, and Grand 8771, 733, 315, 658, 486, Elmira.N.Y PAL^ SERVICE EXPENSES.3 CITY OR MUNICIPALITY. Davenport, Iowa Quiney, 111 Salem, Mass PAYMENTS FOR GENERAL AND MUNICI- 25,000 . 232,246 792 36, 176 24, 850 38, 877 72,789 2,763 18, 18, 610 33, 686 64, 742 17,808 42, 706 0.02 1.21 2.41 0.67 1.61 21,932 15, 126 27, 126 133, 154 0.82 0.58 1.06 5.16 13.35 7.76 18.24 9.91 24, 456 26, 700 8.56 10.59 8.93 9.26 20, 0.05 1,586 100 U) 2,587 24, 129 0.08 .0.78 15, 172 96, 152 0.50 3.15 1,517 3,671 49, 16, 13, 0.28 '6."i2' 106, 278 0.16 1.67 4.11 1,683 23, 971 0.06 0.94 30,501 16, 197 0.96 1.01 1.20 0.60 6,003 0.24 092 7,762 15,210 13,751 0.79 0.31 0.60 0.66 12, 4,197 40,849 450 0.49 16, 611 18, 914 0.65 0.75 268 599 249 853 31,004 110,021 36,090 1.68 3.17 1.15 4.11 1.36 58,374 76, 780 154, 972 112,835 28, 487 2.20 2.90 5.95 4.36 1.11 68,226 90, 344 14,733 92, 363 2.65 3.64 0.58 3.62 69,242 26,441 94,274 21, 096 2.72 1.06 3.73 0.84 46. 598 87, 603 0.46 53,711 16,319 0.56 1.07 47,456 L84 48,272 1.89 10, 475 34,048 0.42 1.36 Exceeds corporate payments as given in Table 20 byamount of refunds included, which refunds are shown as receipts in Table 30 Municipal investment and industrial expenses for interest are included with general and municipal service expenses, instead of with municipal investment industrial expenses. ^Expenses other than service transfers in Table 21, together with payments, other than municipal, "for purposes of < For details, see Table 22. ^Outlays (exclusive of service transfers) in Table 23, less "receipts from .sales of real property " in Table 30. 'For cities showing " excess of payments over receipts " in Table 36. 'Less than 1 cent. trusts " in ' Table 32 449 Table 39.—TOTAL AND PER CAPITA CORPORATE PAYMENTS, WITH ACCOMPANYING REFUNDS CLASSIFIED BY PRINCIPAL PURPOSES FOR WHICH MADE— Continued. (For a list of the pities in each state arranged alphabetically 1903. and the number assigned to each, see page 54.] 450 Table 39.—TOTAL AND PER CAPITA COEPORATE PAYMENTS, WITH ACCOMPANYING REFUNDS, CLASSIFIED BY PRINCIPAL PURPOSES FOR WHICH MADE—Continued. [For a list of the cities in eacii state arranged alphabetically and the number assigned to each, see page ' 54.] 1903. GROUP III.—CITIES AGGREGATE CORPORATE PAYMENTS. Lynn, Mas.s Oakland, Cal New Bedford, Mass Somerville, Mass Lawrence, Mass Springfield, Mass Des Moines, Iowa Savannah, Ga Hoboken, N.J Peoria, 111 Evansville, Ind Manchester, N. H . . . . . Duluth, Minn Salt Lake City, Erie, N.J Pa Charleston, S, C Wilkesbarre,'Pa Norfolk, Va Pa Yonker9,N.Y Harrisburg, Portland, Me Houston, Tex Per total. 1 capita. . . PAL 2 SERVICE EX- Total. 50,000 TO AND IN- DUSTRIAL* EX- Per Total. Per capita, $944,608 169 898, 723 1,068,290 1,110,078 $12. 53 $66, 606 20.88 17.27 22,08 20.40 1, 166, 16.27 12.98 16.00 16.«3 93, 207 1,005,476 1,686,606 1,099,658 849, 503 917,266 16. 20 25.70 17.04 13.39 14.67 820,795 1,275,100 729,618 597,162 662,963 12.41 19.43 11.31 9.41 10.46 928, 941 15.23 11.96 12.89 15.56 19.66 629, 537, 542, 669, 606, 325 448 988 198 611 10.32 8.86 9.12 127 1,255,464 822, 134 696,993 11.57 25.02 22.72 15.02 12.67 586,665 930, 446 812,490 593,669 603, 249 10.39 16.64 14.70 10.85 9.15 80, 261 116, 362 18, 757 0.11 1.44 2.11 0.34 759,671 718,613 510, 368 1,331,858 13.77 12.84 9.36 24.68 430,248 653,905 420,830 731,670 7.80 11.68 7.71 13.56 59,866 4,685 1,939 67, 314 1.08 0.09 0.03 1.25 661,377 1,361,201 1,101,796 1,016,618 12.71 26.63 21.26 20.73 433,868 950, 877 855, 862 638, 939 8.34 18.60 16.52 13.03 43,045 64,319 63, 972 2,100 0.88 1.26 1.23 0.04 1, 653, 111 n.37 10.69 PAYMENTS FOR OUTLAYS.^ 1,436 77, 103 47,268 93,269 32,795 12,261 47, 180 175, 783 3,264 53, 248 39, 950 433 716 6,342 For municipal dustries. PENSES. capita. IN 1903— Continued. INVEST- NICIPAL MENT 2 $19. 60 724,924 767,604 915, 098 115, 908 100,000 PAYMENTS FOR MU- $1,477,581 1,484,100 1,196,171 1,474,729 1, 345, 212 1, 399, Utah Waterbury, Conn Elizabeth, Grand . . Utica,N.Y Kansas City, Kans San Antonio, Tex . PAYMENTS FOR GENERAL AND MUNICIPENSES.3 CITY OR MTNICIPALITY. Troy,N.Y HAVING A POPULATION OF 1.31 0.02 1.15 0.71 ].41 0.50 0.19 0.74 2.81 0.05 0.88 0.67 0.01 0.01 Total. $239,405 180, 784 5,093 26,029 8,167 10,123 in- 451 Table 39.-T0TAL AND PER CAPITA CORPORATE PAYMENTS, WITH ACCOMPANYING REFUNDS CLASSIFIED BY PRINCIPAL PURPOSES FOR WHICH MADE-Continued. [For a the cities in each state arranged alphabetically and the list of number assigned to each, see page 54.] 1903. GEO0P IV.-CITIES HAVING A POPULATION OF AGGREGATE CORPORATE PAYMENTS. City num- 25,000 PAYMENTS FOR GENERAL AND MUNICIPAL 2 SERVICE EXPENSES.S CITY OR MCNICIPALITY. OR OVER IN 1900 AND LESS THAN PAYMENTS FOE MUNICIPAL MENT DUSTEIAL» 118 119 120 121 122 Maiden, Mass Bayonne, N. J Superior, Wis York, Pa Newton, Mass 123 124 125 126 127 East St. Louis, 111.... Springfleld.IU 128 129 130 Knoxville, Tenn Rockford.m Sioux City, Iowa 131 Montgomery, Ala Taunton, Mass 8718, 107 1, Fltchburg, Mass Total. Per capita. 817.83 12.33 328,053 440, 349 058 068 919 015 1,053,770 589,154 585,859 379,943 781, 168 692, 912 17.00 16.49 10.76 22.13 20.73 416, 755 372, 708 286, 463 473, 698 11.99 10.49 8.11 14.87 14.17 282,079 8.35 13.39 18.85 12.49 19.30 274, 239, 393, 303, 120 652 598 561 432,230 8.12 7.42 11.89 9.47 13.44 213, 290, 513, 331, 328, 390 822 392 6.85 9.37 16.67 10.61 10.71 432, 347 624,058 400,288 620, 627 . . Per capita. $20.06 22.03 13.65 9.23 40.65 781, 240 473, 136 Chester, Pa Chelsea, Mass 132 1 $638, 437, 354, 223, 524,842 10.17 6.28 29.74 1.37 12.28 10.11 8.50 8.97 4.48 26, 686 26,666 9,066 0.86 0.85 0.30 13,080 46,218 7,600 0.42 1.48 0.24 12. 777 0.44 1,800 0.06 36, 102, 123, 23, 47, 796 142 671 411 136 1.19 3.27 4.03 0.79 1.61 15, 623 0.53 26, 317 0.87 0.01 0.46 1.40 0.88 36, 855 1.22 215, 641 22,489 6,163 0.74 0.20 22,034 8,217 17, 912 0.74 0.27 0.60 177, 444 66, 322 84, 725 7.12 0.62 5.98 2.22 2.86 5,000 0.17 1,649 1,231 0.06 0.04 90, 520 34,233 35,395 123, 615 32, 620 1.18 1.22 4.28 1.16 57,376 2.05 0.53 128,320 85,448 1,166 134, 633 4.64 8.14 0.04 4.87 35,001 9,295 0.34 68, 910 53, 188 10, 130 2.57 2.02 0.38 0.78 23,000 0.91 602,319 301,544 659,947 637,190 382, 941 19.88 9.93 18.87 17.99 12.91 301, 017 276,313 347, 194 415, 873 254,061 9.93 9.10 11.70 13.93 8.67 314, 003 291,934 285,584 753, 934 341,043 10.69 10.07 9.82 26.11 12.16 221,714 229,549 249, 685 487, 887 250,936 7.55 7.92 8.58 16.89 8.95 427,426 437,295 256,921 433,106 15.45 16.09 9.40 16.67 249, 781 316, 785 246, 048 562,476 249, 541 402, 999 338,414 20.97 9.50 63.11 13.41 154 157 158 159 New Britain, Conn. 160 Fort Worth, Tex Easton, Pa Gloucester, Mass Jackson, Mich 161 162 174 1 2 Williamsport, Pa Pueblo, Colo Cooncil Bluffs, Iowa Cedar Rapids, Iowa Lexington, Bay City , Ky Mich 1, 256,116 387,190 181, 003 414,560 264,209 126, 666 42, 170 378, 941 315, 935 Oshkosh, Wis Newport, Ky 0.33 0.47 0.20 1.14 4.15 0.51 3,29 2.53 7.23 2.49 4.81 16.47 15.71 13.07 9.76 7.12 149 150 151 152 153 10, 678 15, 488 18,179 78,289 222,689 78,547 147,468 608,424 490,850 401, 401 288,760 208,247 La Crosse, Wis 0.03 0.20 0.84 3.05 2.66 3.81 6.09 102, 4.58 Galveston, Tex 147 148 1,209 6,651 490 134,498 170,053 93, 1.11 138 139 141 . 29, 160 108, 300 143, 769 0.72 48, 700 0.02 1.72 0,28 66, 558 4.66 2.33 523,041 623,442 Mo $10, 111 34, 637 Canton, Ohio Joliet,m Chattanooga, Term Woonsocket, R. I Sacramento, Cal $0.30 6.22 1.46 2.95 9.03 Per capita. 140, 291 Jacksonville, Fla Joplln, Total. $10,752 220, 660 51,300 104, 881 320, 058 2,609 (') 0.50 Per capita. 1.69 1.24 2.68 137 144 145 146 $0.39 0.07 Total. 52,206 39,226 82,287 11.24 11.90 30.16 16.57 20.32 142 Per capita. 0.02 1.04 0.66 0.97 1.90 928, .578 143 $14, 127 INli 765 350,485 368,811 261,165 265, 349 130, 911 480 61,073 $1.26 3.41 0.01 CREASE OF DEBTEDNESS. nicipal industries. 22,062 31, 021 61,019 Atlantic City, N.J... Auburn, N.Y Racine, Wis South Omaha, Nebr. 121,003 369 157 17, 821 Total. Other than for mu- 0.50 1.27 Newcastle, Pa Passaic.N. J 411 capita. 845, 059 in- 17, 718 42, 510 133 134 133 136 .579 Per Total. PAYMENTS FOE DEFor municipal dustries. ber. total. PAYMENTS FOR OUTLAYS.' IN- EX- PENSES. Grand IN 1903-Continued, INVEST- AND 2 50,000 33, 438 384 13, 275 41. 778 26, 243 120 26, 921 604 47, 331 112 11.66 9.00 9.27 34,726 61 412 30,228 14.44 6.89 15.70 10.47 57,180 16,350 30, 209 17,215 (') 0.93 0.02 1.64 « 2, 6,392 36, 695 73,689 314 803 59,314 90,583 75, 18,684 95, 201 P) 1.25 (') 0.02 1.09 12,129 2.13 0.59 1.14 0.68 49, 196 L83 948,100 14, 368 35.89 0.57 0.44 19,622 0.07 3.89 2.29 1.85 2.82 23, 013 117, 117 0.28 0.71 3.54 106 0.76 53,021 1.72 9,508 23, L29 Exceeds corporate payments as given in Table 20 by amount of refunds included, which refunds are shown as receipts in Table 30. Municipal Investment and industrial expenses for interest are Included with general and municipal service expenses, instead of with municipal investment and Industrial expenses. 'For details, see Table 21. * For details, see Table 22. „ ^, „„ ., , , ^Outlays (exclusive of service transfers) in Table 23, less " receipts from sales of real property " in Table 30. • For cities showing " excess of payments over receipts " in Table 35. ' Less than 1 cent. n B Decrease in value of fixed assets. . 452 Table 40.—TOTAL AND PER CAPITA CORPORATE RECEIPTS, WITH ACCOMPANYING REFUNDS, CLASSIFIED BY PRINCIPAL SOURCES FROM WHICH DERIVED. [For & list of the cities in each state arranged alphabetically 1903. and the number assigned to each, see page 54.] 453 Table 40.-T0TAL AND PER CAPITA CORPORATE RECEIPTS, WITH ACCOMPANYING REFUNDS, CLASSIFIED ^i^A&bij^iJiD BY PRINCIPAL SOURCES FROM WHICH DERIVED-Continued. [For a list of the cities in each state arranged alphabetically and the number assigned to each, see page 1903. GROUP III.-CITIES HAVING A POPULATION OF 50,000 TO 100,000 REfcEIPTS AGGREQATE CORPORATE RECEIPTS. City num- RECEIPTS FROM GENERAL REVENUES.' CITY OR MDNICIPALITY. Nashville, Tenn Wilmington, Del Camden, N.J Bridgeport, Conn . . Trenton.N.J Troy,N.Y Lynn, Mass Oakland, Cal New Bedford, Mass. Somerville, Mass Lawrence, Mass Springfield, Mass Des Moines, Iowa Savannah, Ga Hol)oken,N. J Peoria, 111 Evansviile, Ind Manchester, N. H ... Utica.N.Y Kansas City, Eans . San Antonio, Tex . . Duluth, Minn Salt Lake City, Utah Waterbury Conn , Elizabeth,N.J Erie, Pa Charleston, S.C Wilkesbarre, Pa Norfolk, Va Pa Yonkers.N.Y Harrisburg, Portland, Me Houston, Tex Grand Per total.i capita. Total. Per capita. 81,096,864 917,833 1, 246, 245 1,097,465 1,129,888 813. 17 11.29 15.61 14.14 14.72 1,062,629 784, 592 8.16 9.48 13.66 10.22 1,495,978 1, 635, 891 1,597,394 1,513,968 1,381,399 19.80 22.61 22.69 21.95 20.29 996, 848 1, 046, 103 1,062,362 1, 177, 988 -993, 772 13.19 14.46 16.09 17.08 14.59 442 1,918,018 1,315,079 914, 389 988,500 16.32 28.45 20.00 14.12 15.43 786, 108 11.57 20.16 16.26 10.86 9.74 905, 059 759, 245 14.51 12.35 14.11 16.37 18.56 759, 081 888,366 983, 782 1,112,113 562,491 716, 387 778, 685 649,137 12.17 8.99 11.77 12.96 9.16 1,082,444 1, 396, 598 1,138,115 818, 483 726, 125 18.66 24.31 19.92 14.48 12.87 1,057,811 886, 157 915, 360 644, 104 623, 523 18.23 15,44 16.02 11.40 11.05 833, 193 1,072,456 14.78 12.22 8.55 19.39 548, 645, 465, 700, 269 447 561 767 9,73 11.61 8.33 12.67 849 1,584,854 1, 199, 136 1,070,198 24.21 30.07 22.77 21.08 603, 635 9.51 17.53 19.95 12.36 1, 108, . . Aggregate commercial revenues. ber. 684,980 478, 151 1, 281, $833, 067 662, 668 756, 768 1,358,266 1,002, .561 703, 104 624,102 923,973 1,050,624 627, 153 Per Total. capita. 2m 810. 00 8250, 265, 175 292, 539 44, 836 294, 060 . 83.01 3.14 3.66 0.58 434 220 032 094 456 2.31 5.08 7.60 3.96 4.71 186, 300 414, 340 209, 937 2.74 174, 367, 536, 273, 320, 211,285 224,885 196 754 745 073 271,447 127, 206, 126, 171, 24, 633 509, 441 206,888 174, 379 102, 602 284, 924 29, 585 12, 590 211,312 262,065 232, 238 148, 611 119, 406 IN 1903-Continued. FROM COMMERCIAL REVENUES. 54.] 454 II Table 40 —^TOTAL AND PER CAPITA CORPORATE RECEIPTS, WITH ACCOMPANYING REFUNDS, CLASSIFIED BY PRINCIPAL SOURCES FROM WHICH DERIVED—Continued. [For a list of the cities in eacli state arranged alphabetically and the number assigned to each, see page M.] 1903. GROUP IV.—CITIES HAVING A POPULATION OF 26,000 TO 50,000 IN 1903— Continued. RECEIPTS FROM COMMERCIAL REVENUES. RECEIPTS AGGREGATE CORPORATE RECEIPTS. KECEIPTS FROM GEN- ERAL KEVENUES. 2 CITY OK MXTNICIPALITT. ment" and muindus- Aggregate commer- trial < total. Butte, Mont $743, 047 628. 766 Dayenport, Iowa Quincy, 111 Salem, Mass Elmira, N. Y 381,882 893,690 506,467 Maiden, Mass Bayonue, N. J Superior, Chelsea, Mass Fitchburg, Mass Knoxville, Tenn Rocktord, 111 Iowa Montgomery, Ala Taunton, Mass City, Newcastle, Pa Passaic, N.J Atlantic City, N. J Canton, Ohio Jacksonville, Fla 1, Galveston, Tex Auburn, N. Y Wichita, Kans Racine, Wis South Omaha, Nebr. Joplin, . Mo capita. Total. Per capita. Per Total. capita. $1.66 4.48 0.12 1.13 1.08 $0.48 $0.11 0.20 2.57 0.36 $63,212 169, 260 4,653 42, 216 40,036 $18, 130 $3,934 7,620 96,365 13,226 138, 198 27,905 3.68 0.76 832 301 995 254 364 15.16 12.28 13.01 7.65 31.46 204,426 307, 963 82, 196 8,136 253,330 6.56 8.36 0.87 0.22 6.97 131,958 167, 761 2,551 5,429 167, 620 3.58 4.55 0.07 0.16 4.61 72,467 140,192 29,645 2,707 85, 710 1.97 3.81 0.80 0.07 2.36 25,575 49, 631 0.69 1.35 498,211 178,744 18.68 4.92 79, 291 2.19 3.84 1.38 4.01 3.41 6, 873 92,818 2,989 110, 966 77, 698 0.16 2.57 0.08 3.09 2.26 73,418 46,078 46, 519 33,047 39, 653 2.03 1.27 1.30 0.92 28, 732 31, 602 49,508 144, 013 117,361 0.79 0.87 0.19 1.12 1.58 10, 523 68, 686 862 27,347 115,769 23, 940 25, 442 0.40 0.82 3.60 0.73 0.78 19.31 17.02 10.01 17.77 18.87 591,899 445, 802 303, 668 454, 179 477, 106 16.33 12.31 8.44 12.64 13.88 321,270 410,465 797,443 374, 529 643,173 9.35 12.30 24.08 11.39 19.66 293, 885 279, 135 474, 403 8.56 8.37 14.33 8.44 14.61 24,385 86,032 173, 130 97,093 134, 978 0.71 2.58 5.23 2.95 4.13 361 73, 153 109, 536 0.31 1.76 1.73 2.22 3.35 367,480 424, 995 045, 160 320, 679 550,124 11.27 13.07 32.39 10.02 17.30 289, 581 780, 586 224, 668 304, 166 24.19 7.02 9.67 77,899 50,214 94,944 72,365 245, 968 2.39 1.54 2.94 2.26 7.73 4,402 2,462 62, 570 45,754 150, 489 0.14 0.07 1.94 1.43 4.73 73, 497 47, 732 32, 374 26, 611 95, 479 2.25 1.47 1.00 0.83 3.00 768,062 470,000 449,496 519,479 298, 764 24.19 14.83 14.25 16.48 9.52 605, 466 391,457 271,862 387,889 280, 103 19.07 12.35 8.62 12.30 162,596 78,543 28,227 54,261 18,661 5.12 S.48 0.89 1.72 0.59 120, 127 70, 399 3.78 2.22 0.06 0.31 0.03 42, 469 1,806 9,714 867 8,144 26,421 44,647 17, 794 1.34 0.26 0.83 1.41 0.56 234,124 602, 550 360, 287 497,225 669, 469 7.59 19.58 11.82 16.35 22.20 189,839 464,399 316, 014 273, 875 438,310 6.15 44,285 82, 241 37, 813 93,280 10,891 25,264 1,666 65,331 124, 493 0.36 0.82 0.05 2.15 4.13 33,394 56,977 36,248 27,949 35,128 1.08 1.86 1.19 0.92 1.16 435, 711 324, 667 323, 480 14.51 10.85 11.03 12.22 35.14 316 6,348 69, 147 15,140 75,336 1.64 0.21 2.02 0.62 2.58 51,008 3,557 8,848 12,954 10,858 1.70 0.12 0.80 0.44 0.37 1 O 3.19 1.14 3.14 1.13 49,437 18,409 55, 074 71, 113 86,127 1.69 0.65 1.94 2.51 0.15 1.06 2.88 0.10 3.09 18,473 43,246 7,621 825 23,294 0.18 2.68 4.04 5.53 4.62 1.76 1.52 558, 452. 478, 275, 1, 143, 277,436 477, 799 324,803 138, 896 .57, 100,324 9,905 67,995 28,094 86,194 3.34 0.33 2.32 0.96 2.95 12.85 17.46 19.06 23.31 35.09 325, 487 251,866 290, 946 362, 578 11.16 8.84 10.23 12.80 13.72 49,438 109,448 87, 567 160,096 117,567 1.69 3.84 3.08 5.65 4.21 551,529 343,152 458,365 14.51 14.30 20.51 12.81 17.26 314, 706 311,490 427,061 292, 047 353,020 11.32 11.27 15.88 10.90 13.29 22,536 72, 620 84,896 3,483 105, 345 0.81 2.63 3.16 0.13 3.97 259,754 411, 118 661,073 907, 940 436, 910 9.79 16.50 25.37 3.51 16.94 200, 292, 404, 366, 294, 167 674 368 370 744 7.55 11.03 15.52 14.17 11.43 114, 169, 150, 142, 68,727 414 667 274 166 2.21 4.31 6,51 5.81 5.51 462, 710 323, 246 177, 670 Y 279,319 256,283 12.56 6.96 10.95 10.05 71,788 74, 199 62,691 64,243 2.79 2.91 2.46 2.52 45, 359 279,842 528,460 369, 629 17.98 10.97 20.71 14.49 Nashua, N. H Jackson, Mich Meriden, Conn 366,041 368, 291 340,210 321, 747 13.97 14.57 13.46 12.82 284,778 289,049 293, 509 243,094 11.17 11.44 11.61 9.69 71. 263 14, 770 46, 701 2.80 0.58 1.85 3.13 32, 129 Newport, Ky Wllliamsport, Pueblo, Colo Pa 357,466 343 1, 027, Council BlufEs, Iowa.. . . 374, 925 497, 754 Kalamazoo, Mich Everett, Mass Cedar Rapids, Iowa. . 541,994 660, 215 980,722 New Britain, Conn Lexington, Bay City, Ky 403, 398 395, 246 Mich Tex Fort Worth, Easton, Pa Gloucester, Mass West Hoboken, N. J North Adams, Mass Quincy, Mass .. Colorado Springs, Colo Hamilton, Ohio Orange, N.J Lima, Ohio Kingston, N.Y Newburg, N. Aurora, 111 , 1.5.09 78,653 P,°'^™,J?;?'=^!,P'« *^ »i^«° i'l Table 20 by amount of refunds included, s?^*^ H^*^^ *J?or uetalis, see Table 41. corporate interest receipts in Table 27. «For details, see Table 28. 'For details, see Tables 24, 29, and 30. "For cities showing " excess of receipts over payments," see Table 36. ' Less than 1 cent. 8 Net Per capita. $1.66 4.59 0.32 3.70 1.44 159, 621 Wis Oshkosh, Wis Crosse, Total. $63,212 173, 194 12, 273 138,571 53. 262 10.55 10.06 8.71 10.09 17.41 . Per capita. 12.06 9.81 16.46 11.46 316,804 300, 707 255, 485 295, 078 508, 898 La . NESS. $17. 40 1.44 2.67 1.24 3.07 6.29 Chattanooga, Tenn Woonsocket, R. I Sacramento, Cal PROM INCREAS- INDEBTED- $661,705 455, 572 369, 609 616, 921 426. 300 10.37 9.00 14.64 Joliet,Ill Total. 699,922 616,300 360, 176 638, 192 648. 767 781, 601 1, 575, St. Louis, 111 Springfield, 111 Chester, Pa 819.54 16.65 10.13 23.83 13.65 Per Total. 428 511,191 East Per capita. ING income. 21.40 21.99 13.88 21.46 43.34 788,832 809, 885 Wis York, Pa Newton, Mass Sioux 1 Municipal service income. ^ nicipal cial revenues. Grand LOANS Municipal invest- 49, 91, 039 32, 493 88,983 31, 430 4,063 29, 374 77, 275 2,668 82, 051 4,879 71,221 105, 317 143, 048 116,644 38,842 64,550 60,892 9,066 33,450 64,588 13, L15 7,000 40,000 54,311 3,000 45,298 149, 910 0.08 1.35 4.53 0.92 49, 978 169, 631 23,646 1.54 5.26 0.74 149, 407 77, 329 4.74 2.45 910 6,460 71,538 1.82 0.21 4.28 2.37 18,583 14,055 0.62 0.47 34,294 432,251 1.17 14.78 136,440 163, 481 137,541 479, 727 4.78 6.75 4.86 17.16 0.66 1.57 0.28 0.03 0.88 66,166 11,136 39,572 47, 622 2.38 0.40 1.47 1.78 53,848 43,193 64,350 7,226 25,622 2.03 1.63 2.47 0.28 0.99 860 4,130 038 391, 296 0.03 0.16 3.34 16.13 2.14 2.00 26,429 35,357 8,141 13,351 1.03 1.39 0.32 0.52 67, 677 27,973 186,450 49,103 2.63 1.10 7.30 1.92 1.26 0.36 1.32 2.57 39,134 5,706 13,251 14,065 1.54 0.22 0.53 0.56 64,472 2.65 which are shown as payments in Table i 66, 130, 070 87, 455 Table 40 TOTAL AND PER CAPITA CORPORATE RECEIPTS, WITH ACCOMPANYING REFUNDS, CLASSIFIED BY PRINCIPAL SOURCES FROM WHICH DERIVED— Continued. [For a list of the cities in eacli state arranged alphabetically and the number assigned to each, see page 1903. 64.] 456 Table 40.—TOTAL AND PER CAPITA CORPORATE RECEIPTS, WITH ACCOMPANYING REFUNDS, CLASSIFIED BY PRINCIPAL SOURCES FROM WHICH DERIVED—Continued. [For a list of the cities in each state arranged alphabetically and the number assigned to each, see page 54.] 1903. GROUP ni.—CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1903— Continued. RECEIPTS FROM COMMERCIAL REVENUES. RECEIPTS AGGREGATE CORPOBATE RECEIPTS. RECEIPTS FROM GENERAL REVENUES.' CITY OK MUNICIPALITY. Aggregate commer- ment* and municipal cial revenues. trial* Troy.N.Y Lynn, Mass New Bedford, Mass Somerville, Mass Lawrence, Mass Springfield, Mass Des Moines, Iowa Savannah, Ga Hoboken,N. J Ind Manchester, N. . . . H . Utica,N.Y Kansas City, Kans San Antonio, Tex . . . . Duluth, Minn Salt Lake Utah Waterbury, Conn . . Pa Charleston, S.C Wilkesbarre, Pa Norfolk, Va Harrisburg, Pa Yonkers,N.Y Portland, capita. Me Houston, Tex . Per Total. capita. Schenectady, N. Y . . . . Saginaw, Mich Tacoma, Wash Covington, Ky Lancaster, Pa . . . Dallas, Tex Lincoln, Nebr Brockton, Mass Pawtucket, R. I . . . . Birmingham, Ala Little Rock, Ark.. Spokane, Wash Altoona, Pa Augusta, Ga Binghamton, N. Y Mobile, Ala South Bend, Ind Wheeling, W.Va Springfield, Ohio. . . .Tohnstown, Pa . . Haverhill, Mass . Topeka, Kans Terre Haute, Ind. AUentown, Pa McKeesport, Pa Dubuque, Iowa Butte, . . Mont Davenport, Iowa. Quincy, 111 Salem, Mass Ehnlra, N. Y . 170,096 432,220 36, 763 196, 572 222,472 2.57 6.59 0.67 3.10 124,639 254,287 18,648 129,203 172, 281 1.88 3.88 0.29 2,04 2.76 46,457 177, 933 18, 215 67, 369 0.69 2.71 0.28 1.06 0.80 130,031 166, 453 136, 692 200,804 299,689 2.14 2.76 2.28 3.41 5.28 9,231 92,734 126, 056 10, 807 10, 086 0.15 1.63 2.10 0.18 0.18 189, 997 289,603 32,333 93,245 0.58 6.70 6.37 3.24 1.70 0.16 2.67 2.67 2.60 0.10 23, 230, 209, 34, 87, 209,092 47, 346 49, 674 196, 682 3.79 0.85 0.91 3.64 163, 404 22, 785 3.23 5.54 2.96 1.05 130, 282 131, 656 122, 588 11.68 19. 17 14.92 10.60 10.91 12.52 9.27 11.42 13.02 9.36 772, 142 1,268,507 963, 264 672,603 681,864 922, 728, 816, 1, 360, 926 836 040 242 1,069,980 15.13 12.02 13.70 23.11 18.67 763, 995 662, 383 667, 172 389, 483 1,249,399 813, 774 708,931 11.82 24.86 22.61 14.87 12.89 576, 854, 863, 634, 615, 138 449 393 518 686 11.19 805, 188 752, 309 517, 595 1,360,624 14.60 13.44 9.49 25.21 541, 704, 445, 695, 212 963 765 909 9.81 12.59 8.17 12.90 705, 657 1,281,292 999,452 884,450 13.66 26.07 19.29 18.03 451, 874, 846, 787, 900 018 385 231 8.68 17.10 .33 167, 997 282, 948 153, 067 16.04 51,264 $707, 492 374, 756 351, 702 177, 277 U.59 16. 26,000 Per capita. $0.69 1.39 2.07 0.92 1.19 151,339 250,262 297, 713 10.20 15.28 15.62 Total. $51,914 98,528 143, 607 61,258 78,445 15.12 25.76 16.87 13.70 14.47 680,348 766, 497 630, 820 Per capita. $1.86 4.07 0.11 2.83 3.32 999, 728 1,690,727 705 869, 176 904, 336 . Total. 7,732 189, 004 219, 268 1, 088, 1, income.6 $140, 153 289, 443 «192, 067 387, 971 ?1, 027, 411 1, 075, 927 958,074 154, 053 993,585 Per capita. Municipal service OR OVER IN 1900 ING INDEBTED- NESS.' income. S2.55 5.46 2.18 3.75 4.51 $13.63 15.14 13.84 17.28 15.07 827.26 24.44 16.02 24.02 20.48 GROUP IV.— CITIES HAVING A POPULATION OF Youngstown, Ohio Holyoke, Mass Fort Wayne, Ind Akron, Ohio Total. 1,737,101 1,109.413 1,604,452 1,360,683 1, City, Elizabeth, N. J Erie, Per total.i S2, 055, 410 Oakland, Cal Peoria, 111 Evansville, Grand indus- 143, 868 141,830 142, 316 5,260 1,234 169, 604 9,415 60,191 Total. $835,932 273, 203 200,137 59,285 57,490 ' '88," 678' 1.99 1.22 0.18 3.23 5.10 392,941 229, 671 447 898 872 962 985 0.42 4.13 3.80 0.64 58,701 160,278 34,304 1,979 2.78 0.41 0.02 3.14 55,688 24,561 48,440 27, 178 1.01 0.44 0.89 0.50 2.50 2.58 2.37 0.19 37,715 151,292 30,479 41,849 0.73 2.96 0.59 0.86 AND LESS THAN FROM LOANS INCREAS- Municipal Invest- 120, 800 73,719 10, 636 50,000 IN 28,899 LOO 1903. 54,884 22,156 468,033 85, 760 124, 326 45, 966 457 Table 40.-T0TAL AND PER CAPITA CORPORATE RECEIPTS, WITH ACCOMPANYING REFUNDS CLAbSIlIED CLASSIFIED BY PRINCIPAL SOURCES FROM WHICH DERIVED-Continued. [For a list of the cities in eacli state arranged alphabetically and the number assigned to each, see page 54.] looa. GROUP IV.-CITIES HAVING A POPULATION OP AGGREGATE CORPORATE RECEIPTS. City num- CITY OR MUNICIPALITY. ber'. 118 119 120 121 122 Maiden, Mass Bayonne, N. J 123 124 125 126 East 127 128 129 130 Superlgr, York, Pa Newton, Mass 569, 023 . . 585,016 385,418 626, 967 Chelsea, Mass Fitchburg, Mass 881, .523 Knoxville, Tenn Rockford, 111 132 133 134 135 136 137 Newcastle, Pa Passaic, N. J Atlantic City, N. J Canton, Ohio Jacksonville, Pla 138 139 Galveston, Tex Auburn, N. Y Racine, Wis 141 142 143 capita. 609,431 820,821 1,560,978 Sioux City, Iowa Montgomery, Ala Taunton, Ma.ss 131 Per total.i $760, 792 792, 250 Wis St. Louis, 111 Springfield, 111 Chester, Pa Grand 295,676 781 657 240 145 430, 637, 422, 833, . . 1, . . . 643,263 468, 199 353,340 304,056 211, 823 South Omaha, Nebr Joplin, 002 579 840 074 477,715 332, 352, 023, 757, Mo 144 145 146 147 148 Joliet, 111 149 150 151 152 163 Oshkosh, Wis Newport, Ky Council Bluffs, Iowa 323,802 154 157 158 169 New Britain, Conn 496, 187 Bay 160 161 162 174 Fort Worth, Tex Easton, Pa Gloucester, Mass Jackson, Mich Chattanooga, Tenn Woonsocket, R. I Sacrsimento, Cal . . . La Crosse, Wis 370, 491 346,672 411,964 Williamsport, Pa Pueblo, Colo 761, 782 . Cedar Rapids, Iowa. Lexington, Ky City, Mich 564,813 359 872 268 479 307, 591, 588, 409, 455,663 281, 462 367, 214 257,232 1,671,028 S21. 26 22.34 17.46 9.03 44.06 16.13 16.47 10.91 17.76 25,000 OR OVER IN 1900 AND LESS THAN 50,000 IN 1903-Continued. 458 Table 41.—TOTAL AND PER CAPITA RECEIPTS FROM GENERAL REVENUES, CLASSIFIED BY SOURCE, AND TOTAL AND PER CAPITA COMMERCIAL SURPLUS, WITH ACCOMPANYING' REFUNDS. [For a list of the cities in each state arranged alphabetically and the 1903. number assigned to each, see page 54.] 459 Table 41.—TOTAL AND PER CAPITA RECEIPTS FROM GENERAL REVENUES, CLASSIFIED BY SOURCE, AND TOTAL AND PER CAPITA COMMERCIAL SURPLUS, WITH ACCOMPANYING REFUNDS-Continued. [For a list of the cities in each state arranged alphabetically and the number assigned to each, see page 54.] 1903. GROUP III.— CITIES HAVING A POPULATION OF 50,000 TO IN 1903-Continued. 100,000 GENERAL REVENUES. Taxes. I Licenses and permits. COMMERCIAL ' SURPLUS. * City num- CITY OR MUNICIPALITY. General property ber. Miscellaneous taxes. taxes. Per Total. Nashville, Tenn... Wilmington, Del . Camden,N. J Bridgeport, Conn . Trenton.N. J Troy.N.Y Lynn, Mass Oakland, Cal New Bedford, Mass . Somerville, Mass Lawrence, Mass. . Springfield, Mass. Des Moines, Iowa Savannah, Ga Hoboken,N. Peoria, 111 Evansville, . J Ind Manchester, N. H .. Utica.N.Y Kansas City, Kans . San Antonio, Tex Duluth,Minn Salt Lake City, Utah Waterbury, Conn Elizabeth, N.J Erie, . Pa Charleston, S.C . Wilkesbarre, Pa Norfolk, Va Harrisburg, Pa Yonkers, N. Y . Portland, Me. . Houston, Tex .. capita. Per Total. capita. $583,234 606, 039 489,001 838,663 531,201 87.00 7.46 6.13 10.80 6.92 J8,679 1,150 37, 905 19, 081 828, 069 857, 767 644, 126 973,444 856,272 10.96 11.86 9.15 14.12 12.57 588,031 977,426 873, 032 529, 276 396, 718 Liquor licenses and taxes. Per Total. capita. Schenectady, N. Y.. Saginaw, Mich Tacoma, Wash Covington, Ky Lancaster, Pa . . . Dallas, Tex Lincoln, Nebr Brockton, Mass Pawtucket, R. I Little Rock, Ark .. Spokane, Wash Altoona,Pa Augusta, Ga 0.19 0.16 0.93 0.09 0.06 63,330 58,149 141,336 41, 9^0 69, 932 1.09 1.01 2.47 0.74 1.06 3,725 0.07 2.S4 0.12 2.26 0.08 0.99 13, 981 0.25 1.53 0.17 1.98 44, 696 79, 639 .0.79 99, 632 40,579 18,551 1.42 0.73 0.33 9,118 291 119,259 0.32 0.06 0.01 0.22 47,691 51,649 60,650 101, 462 0.90 0.98 1.16 2.00 99, 478 67, 847 73, 486 0.10 0.02 2.01 0.80 114,000 22,263 40,978 92, 141 1.83 0.36 0.67 1.64 10,209 10, 166 935,303 643, 623 591, 734 506,300 472, 720 16.12 11.22 10.36 8.96 8.38 27, 623 0.47 20,750 175,000 117, 560 83,824 64, 076 429, 999 479, 681 334, 054 3,993 167 24, 079 8,671 600 530,852 7.63 8.56 5.98 9.60 385,737 786,389 915,222 488,287 7.28 14.92 17.38 9.62 11,248 28,877 74, 278 8,117 67,200 33, 102 1.02 0.60 0.21 0.55 1.41 0.16 42,112 64,504 0.80 1.03 18, 180 0.36 4,2.51 27, 864 2,134 1,446 0.03 0.04 0.20 1.65 0.16 2,439 2,373 13, 041 107, 076 10, 065 4, 5,34 86,970 9,649 109, 581 16, 847 2,654 474 11, 107 TO 60,000 IN 111, 386 4,748 7,993 «6, 163, 126 6,517 127,944 4,441 5,991 1903. $3,095 4,640 781 3,593 2,276 $0.06 0.09 0.02 0.07 0.05 $20, 782 060 5,873 133,559 77,832 $0.43 0.66 0.12 2.78 1.67 $86,288 54,691 169,629 46, 793 1,213 4,916 12,168 8,687 8,386 10,093 0.11 0.27 0.19 0.19 0.23 47,538 165,022 56,636 31,909 53,992 1.04 3.66 1.24 0.72 1.22 31, 153 170, 844 31,402 15, 325 0.96 1.33 0.44 0.71 0.35 41,200 0.93 13,234 12,134 3,969 0.27 1,55 0.31 0.29 0.09 36, 132 .55,725 0.82 1.32 0.65 3,101 2,039 5,124 112,003 31,033 0.07 0.04 0.12 2.66 0.74 35,798 6,446 14,830 56,146 65, 389 0.81 0.15 0.36 1.33 1.56 23,566 76, 986 156,683 37,643 2,563 0.04 0.03 0.22 0.54 0.14 72, 080 20, 176 16,517 52,055 5,819 68, 879 0.39 0.43 1.26 0.14 1.69 135,670 36, 097 6,769 26,709 11,827 3.24 0.86 0.16 0.65 0.29 172, 1,707 1,088 9,007 22,138 5,695 2,394 9,061 985 23,696 2,150 0.06 0.23 0.02 0.69 0.06 63,174 21,013 18, 159 48,672 6,423 1.32 0.62 0.45 1.22 0.16 10, 506 11, 014 0.27 0.29 0.26 0.20 0.06 18, 646 0.48 1.22 0.82 1.02 0.34 272 555 1.79 0.12 379, 750 8.34 9.90 7.66 5.11 11.33 15, 441 0.34 0.01 O.OB 0.05 0.17 43, 697 60, 030 19, 547 7.47 12.91 12,72 4.55 3.99 11, 911 67, 873 9.60 7.03 6.23 9.07 6,19 87, 5, 53, 270 20, 700 16,071 318 2,509 2,041 7,611 0.17 7,010 56,097 0.17 1.44 108 109 110 111 112 Topeka,Kans 405,963 349,199 269,324 310,854 364, 613 10.42 9.04 7.00 8.12 9.67 2,939 19, 959 6,408 841 0.08 0.52 0.17 0.02 27, 360 18,100 30, 891 11,521 1.72 0.48 0.44 0.76 0.29 15,700 45,187 13, 170 32, 370 60, 869 0.39 1.12 0.33 0.81 1.30 47, 966 31, 704 1.24 0.82 0.70 1,05 26,800 40,000 18, 004 9,670 7,425 2,446 32, 47,209 31, 328 39, 129 12, 893 24. :?°h'os^et^e'rlfrJv'e'ilSe^shown In Table.26, together with -ce'P^f^Jf-rnfu^J'rts"^''''' investments and municipal industries. 1 Excess of income over expenses of municipal 6 Less than 1 cent. « 35, 14, 290, 18, 10, 142, 945 $1.40 0.56 1.09 0.43 0.34 $68, 695 26, 815 0.12 Table 25,000 0.02 0.06 0.39 0.03 0.02 1,798 (.") 0.43 0.16 $5, 958 details, see 924 5,690 8,601 9,250 (!) 6,816 For 10,806 9,385 53,480 4,880 3,235 6,109 812 122, 439 47,950 7.74 7.19 6.34 5.83 10.37 1 0.36 3.05 2.06 1.48 1.13 9.82 7.20 8.49 10.10 7.66 312,303 288,761 254, 576 232,902 404,244 AUentown, Pa McKeesport, Pa .. Dubuque, Iowa. . 423 70,902 56,278 28,154 2,952 612,110 442, 860 516,822 607,102 459,295 Mobile, Ala Terre Haute, Ind. 0.26 1.24 0.52 0.51 1.02 1.77 1.14 1.24 0.78 1.50 South Bend, Ind . Wheeling, W.Va. Springfield, Ohio. Johnstown, Pa . Haverhill, Mass.. . 16,663 76,390 31, 614 30,646 61,323 »0.]0 1.15 0.92 746 28,519 0.16 0.17 0.08 0.01 0.48 120,017 76,678 81, 560 50,385 96,000 41)2,510 Binghamton,N. Y. 0.81 3.21 0.10 1.22 0.01 0.89 2.82 0.06 0.03 0.46 103 104 105 106 107 100 101 102 64,893 216,440 6,428 78,784 372 60, 585 190,403 4,048 1,884 29, 299 293,841 256,970 372, 329 251,922 99 30,880 14,484 92,020 0.22 1.65 0.47 0.22 1.43 8.66 14.50 13.28 8.18 6.19 543,410 191, 331 167, 796 . . Birmingham, Ala 15,036 1.85 329, 832 566, 157 ... 112, 233 187, 412 1.00 2.06 0.11 1.62 2.75 82,229 97, 610 64, 227 22 446,791 342,961 226,698 500,469 . L41 75, 792 149, 268 1.39 1.14 1.39 0.93 $4.77 6.93 11.66 7.50 7.66 Excess of expenses over income. $1.53 1.77 1.79 0.06 0.47 0.21 4.13 0.27 0.15 104, 803 $233,302 290,011 663,257 359,994 358,084 Per capita. 428 929 601 531 357 0.35 1.20 0.03 1.73 $1.08 0.16 0.07 0.11 0.12 $90, 063 12, .55, Total. 108, 151 26,750 86, 927 2,161 119, 652 125, 675 0.07 Per capita. $127, 519 144, 419 1.52 1.66 1.38 0.20 0.13 0.42 Total. $1.61 0.62 1.29 0.75 1.54 $0.21 121,249 127, 979 106, 175 11,260 7,160 23,561 capita. $133,641 42, 646 102,923 58,306 117, 970 $17, 450 19, 996 Per Total. 80.10 0.01 0.47 0.25 0.26 GROUP IV.—CITI?:S HAVING A POPULATION OF Youngstown, Ohio Holyoke, Mass Fort Wayne, Ind... Akron, Ohio Miscellaneous licenses and permits. Miscellaneous revenues. 3 in Table 25. 38,936 83,009 61, 902 714 20,205 92, 525 44,571 45,388 45,623 0.47 0.05 1.77 0.16 (') 2.16 1.88 1.10 1.40 0.12 460 Table 41.—TOTAL AND PER CAPITA RECEIPTS FROM GENERAL REVENUES, CLASSIFIED BY SOURCE, AND TOTAL AND PER CAPITA COMMERCIAL SURPLUS, WITH ACCOMPANYING REFUNDS—Continued. [For a list of the cities in each state arranged alphabetically and the number assigned to each, seepage 1903. GROUP IV.—CITIES HAVING A POPULATION OF 25,000 TO 50,000 IN 1903— Continued. GENERAL REVENUES. Licenses and permits.^ Taxes.i CITY OR MUNICIPALITY. General property taxes. Per Total. Butte, Mont capita. Miscellaneous taxes. Per Total. capita. Liquor licenses and taxes. Per Total. capita. $1.26 1.47 1.79 1.13 1.10 $271,018 341, 585 289, 361 468,090 343, 825 87.13 9.04 7.68 12.48 9.27 $25,228 3 80.66 $48, 075 71,924 13, 146 1.92 0.35 66,344 67, 276 42, 268 40, 977 Maiden, Mass Bayonne, N.J 418, 710 316, 682 350,639 210, 608 949, 939 11.36 8.60 9.52 5.78 26.13 122, 165 Superior, "Wis 28,661 10, 137 8,120 187, 027 3.31 0.78 0.28 0.22 5.15 10.93 9.64 6.74 11.27 11.42 4,545 833 2,322 39, 742 69, 214 0.12 0.02 0.07 1.10 2.01 140,270 6.36 6.28 5,879 0.17 1L82 1,869 1,973 60,649 0.06 0.06 1.86 16, 000 64, 769 49, 820 22, 205 39, 310 0.47 1.64 1.50 0.67 7.06 6.38 17.96 6.88 6.44 7,830 4,639 2,288 0.24 0.14 0.07 5,744 0.18 12,400 57, 713 86, 800 14, 341 26, 400 0.38 1.78 2.69 0.46 0.83 11,362 8,928 4,456 6,097 8,075 0.36 0.28 0.14 0.20 0.26 15, 331,251 218, 922 275, 593 173, 277 14.39 10.46 6.94 8.74 6.62 675 29,461 0.49 0.93 27, 820 77, 020 0.88 2.46 114,065 321,004 224, 755 231,276 268,248 3.70 10.43 7.38 7.60 8.73 3,420 0.11 19, 743 4,668 125 0.15 127, 000 20, 400 26, 162 227,131 244,533 204,200 228, 133 368, 299 7.66 8.17 6.96 7.80 12.26 5,896 4,805 0.20 0.16 11,115 0.38 276, 803 232, 228 260, 524 9.49 8.16 8.81 10.92 11.77 2,683 3,012 572 0.09 0.11 0.02 1.76 Davenport, Iowa Quincy, 111 Salem, Mass Ehuira, N. Y York, Pa Newton, Mass East Louis, Springiield, 111 Chester, Pa Chelsea, Mass St. 396, 031 349, 016 242, 422 111 404,718 392, 619 Fitchbnrg, Mass Knoxville, Tenn Roekford,Ill 184, 209, 391, 139, 369, Sioux City, Iowa Montgomery, Ala Taunton, Mass 173 613 465 953 654 Newcastle, Pa Passaic, N. J Atlantic City, N.J Canton, Ohio Jacksonville, Fla 230, 249 Galveston, Tex Auburn, N. Y Wichita, Kans Racine, Wis 456, 914 207,439 579, 706 188, 396 204, 778 South Omaha, Nebr Joplin, Mo Joliet, 111 Chattanooga, Tenn Woonsocket, R. I Sacramento, Cal La Crosse, Wis Oshkosh, Wis Newport, Ky Williamsport, Pa Pueblo, Colo Council Bluffs, Iowa. . New Britain, Conn Kalamazoo, Mich Everett, Mass Cedar Rapids, Iowa 309,300 328,863 Ky 250, 347 Mich Lexington, 4,26 11.30 49, 671 240,708 354,425 166, 758 284,795 9.00 8.71 13.18 6.23 10.72 2,364 12,371 12, 312 18,519 33,605 0.09 0.45 0.46 0.69 1.27 Colorado Springs, Colo Hamilton, Ohio 121,016 227,863 359,828 228 315 249, 773 4.56 8.59 13.81 8.83 9.68 4,930 27,212 38,724 6,229 0.19 1.03 1.48 0.24 Orange, N.J Lima, Ohio Kingston, N. Y Newburg, N. Y 238,815 133, 846 219, 270 190, 147 9.28 6.24 8.69 7.46 539 0.49 14,840 16, 076 0.58 0.63 Aurora, 193, 222, 263, 198, 239 626 106 671 7.58 8.81 10.02 7.92 1,051 35,544 1,562 4,716 0.04 1.41 0.06 0.19 Bay City, Fort Worth, Tex Easton, Pa Gloucester, Mass West Hoboken, N.J... North Adams, Mass Quincy, Mass 111 Nashua, N. H Jackson, Mich Meriden, Conn 12, 40,600 73, 000 13, 084 1.10 1.98 0.36 26 76, 061 19, 064 20 3.87 2.10 0.53 (*) L20 60, 867 0.64 4.13 0.67 0.86 2.02 30, 25, 11, 19, 81, 200 475 380 452 113 1.01 0.86 0.39 0.67 2.77 30,669 1.05 12, 012 0.42 38, 837 1.39 10, 691 25,660 16, 100 16, 666 29, 714 0.39 0.93 0.56 0.62 1.12 35,600 34, 510 1.34 1.30 15,500 21, 823 0.60 0.85 300 8,096 30,537 29,088 0.32 1.20 1.14 37,750 18, 177 19, 919 1.48 0.72 0.79 27, L06 Miscellaneous licenses and permits. 54.] 461 Table 41.—TOTAL AND PER CAPITA RECEIPTS FROM GENERAL REVENUES, CLASSIFIED BY SOURCE, AND TOTAL AND PER CAPITA COMMERCIAL SURPLUS, WITH ACCOMPANYING REFUNDS— Continued. [For a list of the cities in each state arranged alphabetically and the number assigned to each, see page 54.] 1908. GENERAL HEVENUES. Taxes. Licenses • and permits. COMMERCIAL ' SURPLUS. City num- CITY OB MUNICIPALITY. General property ber. taxes. Per Total. 1 Grand total Group I Group II Group III Group IV . . . . $12.65 172,724,350 40,864,065 29, 167, 016 24,304,223 15.44 10.69 9.84 7.74 GROUP New York, N. Y . . $74,110,222 $20. 45 17, 979, 812 Mo 7,334,728 Boston, Mass 16, 719, 910 5,729,266 4, 213, 456 4,208,854 5, 215, 174 5,207,759 10.94 10.46 11.32 14.84 15.44 908, 851 11.86 9.08 13.54 10.95 St. Louis, — Baltimore, Md Cleveland, Ohio... Buffalo.N.Y San Francisco, Cal Pittsburg, Pa Cincinnati, Ohio Milwaukee, Wis Detroit, - . . Mich New Orleans, La . 18, OOO, 517 3, 022 4,085,689 3, 240, 190 2, 770, Per Total. capita. capita. $11, 133, 878 0.53 $26, 837, 139 $1.27 278 0.61 0.41 0.55 0.37 16,477,352 4, 707, 828 2, 912, 005 2, 739, 954 1.47 1.23 0.98 0.87 6, 768, 1, 565, 879 336 1,167,886 1, 632, I.— CITIES 9.90 13.40 12.23 28.66 Chicago, 111 Philadelphia, Pa. taxes. Per Total. capita. $267, 059, 654 Liquor licenses and Miscellaneous taxes. HAVING A P0PUL.4.TI0N OF 300,000 $1.54 1.89 1.31 1.88 1.84 $5, 566, 961 $3,524,425 158,702 89,256 731,975 1, 6^, 092 80.97 0.09 0.07 1.22 2.66 390, 186 0.74 438, 646 464, 949 22,126 11,712 19, 270 0.06 0.03 0.06 615,744 270, 200 491, 200 0.84 1.16 1.66 0.77 1.4H 12,030 0.03 0.39 0.14 0.31 391,926 376,321 310, 338 166, 785 1.19 1.23 1.03 0.56 118, 867 42, 728 92,910 , 1 3,421,729 1, 764, 000 1,128,176 1,072,378 1 Miscellaneous licenses and permits. Total. Per capita. $5, 816, 617 $0.28 122 1,062,750 1, 021, 099 881,646 0.26 0.28 0.35 0.28 OR OVER IN 1903. 2, 850, $651, 301 > Miscellaneous revenues. ^ Total. Per capita. $34, 896, 624 $20,646,460 7, 294, 7, 661 790, 896 097 2,657,807 2, 902, Total. 0.65 2.03 0.98 0.86 964 769 4,052,674 2, 898, 227 23, 181, 4, 763, Per capita. $1.65 462 Table 41.—TOTAL AND PER CAPITA RECEIPTS FROM GENERAL REVENUES, CLASSIFIED BY SOURCE, AND TOTAL AND PER CAPITA COMMERCIAL SURPLUS, WITH ACCOMPANYING REFUNDS—Continued. [For a list of the cities in each state arranged alphabetically and the number assigned to each, see page 64.] 1903. GROUP III.— CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1903— Continued. GENERAL KEVENUES. Licenses and permits.' Taxes.' CITY OR MUNICIPALITY. General property taxes. Total. Troy,N.Y Lynn, Mass Oakland, Cal New Bedford, Mass . Somerville, Mass Lawrence, Mass Springfield, Mass Des Moines, Iowa Savannah, Ga . . Hoboken,N.J Peoria, 111 Evansville, Ind Manchester, N. H . . Utica,N.Y Kansas City, Kans San Antonio, Tex . . . Duluth, Minn Salt Lake Utah City, Waterbury, Conn ... Elizabeth, N.J Erie, Pa Charleston, S. C Wilkesbarre, Pa Norfolk, Va Harrisburg, Pa Yonkers, N. Y Portland, Me Houston, Tex Per capita. Miscellaneous taxes. Total. $855,696 881,855 568, 196 967, 666 850,264 $11. 35 $29, 735 12.41 8.21 14.34 12.89 91,003 6,280 110, 870 579,281 972, 164 836, 106 603,794 483, 919 8.76 14.81 12.95 7.94 7.74 55, 918 188, 774 613,195 455, 374 564,074 609,377 400,985 10.05 7.61 9.30 10.36 7.06 106, 462 442,024 626,136 559, 462 521, 764 475,953 7.83 11.18 10.12 9.53 8.65 11, 999 429,890 513,245 316, 910 609,237 351,542 748,409 704,239 697, 127 128, 403 7,831 1,150 5,648 5,813 2,214 34,442 3,964 18, 069 Per capita. $176, 242 Youngstown, Ohio Holyoke, Mass Fort Wayne, Ind Akron, Ohio 376,524 608,864 334,641 442,233 . . Saginaw, Mich Tacoma, Wash . Covington, Ky . Pa Dallas, Tex Lancaster, . Lincoln, Nebr Brockton, Mass Pawtucket, R. I ... . . Birmingham, Ala Little Rock, Ark . . Spokane, Wash Altoona, Pa Augusta, 6a Binghamton, N. Y. Mobile, Ala South Bend, Ind. Wheeling, W. Va Springfield, Ohio. Johnstown, Pa . . Haverhill, Mass . Topeka, Kans Terre Haute, Ind. Allen town, Pa -.. McKeesport, Pa . Dubuque, Iowa Butte, . Mont Davenport, Iowa. Quiney, 111 Salem, Mass Elmira, N. Y , Total. Miscellaneous censes taxes. Per capita. Total. $L40 $1, 267 1.17 1.36 0.97 23, 321 0.85 2.88 0.12 0.02 0.09 120, 018 77, 160 76,344 47, 916 96, 686 1.81 1.17 1.17 0.75 1.55 0.10 0.04 1.77 0.69 0.07 \ 0.32 113,079 20, 182 1.86 0.33 C) 3,347 2,210 1,264 2,706 9,101 13, 774 113,500 7,198 974 9,688 4,167 272 34, 786 10, Per capita. Total. Per capita. Total. $0.02 0.05 0.34 0.03 0.02 $36, 270 16,634 266,762 18, 492 13,642 $0.47 0.23 3.86 0.28 0.21 $73,547 196, 236 6,297 111,901 172,000 0.04 0.14 0.21 1.79 0.12 14,219 11,318 30,209 6,243 88,414 0.22 0.17 0.47 0.10 1.41 31,380 221,492 6,287 82,023 «3,602 0.18 0.16 0.07 20, 934 0.34 1.23 0.28 0.62 1.61 85, 106 6,977 39,486 0.61 76,025 16,655 36,348 91,086 136, 293 37, 296 67, 133 1,64 0,90 2.45 0.68 1.04 2,644 63,597 25,468 123,658 5,260 (*) 10,374 9,370 19, 325 170,000 105,800 63,279 61,825 0.34 3.04 1.91 1.16 1.12 9,737 8,708 50,839 2,848 2,824 0.17 0.16 0.92 0.06 0.05 5,518 870 7,867 123, 963 0.14 2.30 47,001 96,612 41,433 18,666 0.86 1.72 0.76 0.35 93,548 18,100 6705 102, 190 0.36 0.17 0.03 0.13 47,206 26,991 82, 660 53, 497 0.90 0.51 1.69 87, 237 17, 9,332 961 0.22 0.17 0.33 7.79 9.17 6.79 9.43 0.06 0.01 0.42 0.14 55, 22,955 7,628 6.76 14.64 13.59 14.21 8,837 42, 752 57,994 9,654 0.17 0.84 1.12 0.19 272 LOO 67, 600 L06 36,435 0.68 26,157 48,306 0.50 0.94 20,576 0.42 94, 25,000 SURPLUS.* li- and permits. $105,453 83,088 94, 626 64,825 22 1.28 0.08 1.66 1.95 GROUP IV.—CITIES HAVING A POPULATION OF Schenectady, N. Y. Liquor licenses and COMMERCIAL Miscellaneous revenues.* OR OVER IN 18, 158 8,660 1,492 6,378 1900 0.10 L69 AND LESS THAN 86, 983 50,606 50,000 IN L09 1903. 67,337 68,616 7,316 463 Table 41. -TOTAL AND PER CAPITA RECEIPTS FROM GENERAL REVENUES, CLASSIFIED BY SOURCE, AND TOTAL AND PER CAPITA COMMERCIAL SURPLUS, WITH ACCOMPANYING REFUNDS—Continued. [For a list each of the cities in 8tate arranged alphabetically and the number assigned to each, see page 54.] 1903. GROUP IV.—CITIES HAVING A POPULATION OF 25,000 OR OVER IN 1900 AND LESS THAN 50,000 IN 1903-Continued. GENERAL REVENUES. Licenses and permits. TAXES.' COMMERCIAL '' SURPLUS.* City num CITY OR MUNICIPALITY. her. General property taxes. Per Total. 118 119 120 121 122 Maiden, Bayonne, N. J. Superior, Wis 12S 124 126 126 East 127 Fitchburg, Mass 128 129 130 131 132 Knoxville, Tenn.. Roektord, 111 Sioux City, Iowa.. Montgomery, Ala Taunton, Mass 133 134 135 136 137 138 139 141 142 143 capita. Miscellaneous taxes. Total. Per capita. Liquor licenses and taxes. Per Total. capita. 559 166 497 732 476 812. 59 $103, 474 $2. 89 $17 7.36 12.66 6.65 25.42 16,054 10,168 10,638 172, 688 0.45 0.29 0.30 4.88 42, 447 70, 600 336,434 346, 641 232, 078 390, 569 405, 808 9.71 9.76 6.57 11.06 12.14 3,543 1,738 2,492 38, 149 67, 149 0.10 0.05 0.07 1.08 1.71 111, 282 202, 712 221, 592 5,496 0.16 12, 400 323,239 139, 850 378, 463 6.00 6.86 9.76 4.37 11.77 2,527 58,201 0.08 1.81 Newcastle, Pa Passaic.N.J Atlantic City, N. J Canton, Ohio Jacksonville, Fla 225,599 194,516 388,046 263, 782 227, 826 7.24 6.27 12.60 8.36 7.43 669 3,965 260 0.02 0.13 0.01 Galveston, Tex Auburn, N. Y Racine, Wis 385,238 323,867 223, 077 147,273 115,429 12.48 10.37 7.26 4.98 3.96 $450, 261, 438, 200, 900, York, Pa Newton, Mass. Louis, 111 Springfield, 111.... Chester, Pa Chelsea, Mass St. . . South Omaha, Xebr. Joplin, Mo 144 145 146 147 148 Joliet,Ill 149 150 151 152 153 Oshkosh, Wis Newport, Ky 154 157 158 159 New Britain, Conn- 160 161 162 174 Chattanooga, Tenn Woonsoeket, R.I Sacramento, Cal La Crosse, 220, 845 223, 768 214, 403 . 282,477 251,306 Wis 7.29 7.37 7.22 9.46 8.47 6,998 5,687 24,286 1,036 4,806 4,877 "5,' 056' 61,273 25, 114 44, 982 5,076 1.31 1.59 0.76 1.40 0.16 0.20 12,236 67, 114 80,307 27,180 17,625 0.39 1.84 2.61 0.86 0.57 18,858 4,873 51,444 769 34,445 0.60 0.16 1.67 0.02 1.12 22,325 41, 809 41,949 41,237 10, 348 0.72 1.35 1.36 1.31 0.34 0.32 0.19 0.19 0.82 0.04 17,100 27,802 28,260 87,040 13,433 0.65 0.89 0.92 2.94 0.46 13, 868 462 2,279 3,778 13,588 0.46 0.01 0.07 0.13 0.46 90, 433 16, 789 36, 218 7,307 43,611 2.94 0.54 1.18 0.25 1.49 173, 600 18,020 24,641 53,564 28,200 6.72 0.59 0.83 1.80 0.95 3,578 6,278 3,217 24,813 2,648 0.12 0.21 1.11 0.83 0.09 37,165 39,010 8,981 85,621 26,448 1.23 1.28 0.30 2.86 0.89 25,400 11,227 19, 462 66,414 29, 974 0.86 0.39 0.67 2.30 1.07 470 7,392 12,261 6,631 2,267 0.02 0.25 0.42 0.23 0.08 22, 974 21,075 33,239 52,800 11, 709 36, 677 10, 275 23, 633 24,722 1.35 0.38 0.90 661 0.04 0.10 0.86 0.02 12,575 12,338 29, 487 20, 813 0.47 0.47 1.12 0.83 4,775 7,926 996 812 0.18 0.30 0.04 0.03 0.16 'o.'n' "6.' if 0.08 0.08 Lexington, Ky. Bay City, Mich... 1,666 122 0.06 Fort Worth, Tex. Easton, Pa Gloucester, Mass. Jackson, Mich . . 312,838 154, 363 281,542 232,471 11.66 6.87 10.66 9.21 20, 876 0.78 0.67 1.16 0.04 77,224 18, 620 34,286 39, 353 7,737 9,906 1,814 1,437 2,818 10, 669 30, 537 3,997 15, 746 1 cent. Excess of expenses over income. $80, 614 20,504 813 3,618 120, 263 Per capita. $2.25 0.58 0.02 0.10 3.39 »141 2,481 88,013 39, 602 0.56 0.07 2.49 1.18 9,495 37,238 30, 107 47, 856 47,326 0.28 1.15 0.91 1.49 1.47 2,105 3,744 442 19,517 65,198 0.07 0.12 3.23 0.62 1.80 77, 440 40, 560 621 2,51 1.30 0.02 20, 069 . 99, 8,719 '0.30 »0.10 0.78 0.73 1.15 1.83 0.42 7,847 36,885 15, 867 18,150 216 0.27 1.27 0.66 0.63 0.01 28,956 11,107 18,997 25,887 1.04 0.41 0.70 0.93 63,225 31,250 21, 464 3,805 17,536 1.17 0.82 0.14 0.70 forfeits" in Table in Table 26, together with receipts from "fines and and industries. Excess of income over expenses of municipal investments Less than Total. 2,946 260 49, 872 81, 777 24, 172 24. 3?S™etinerlTreveiue?shown ' • 0.18 0.29 0.86 0.12 0.47 44, 377 2,305 < 6,062 0.38 0.06 0.16 2.05 0.07 2,366 For details, see Table $0.23 1.64 1.00 0.86 0.14 2,014 6,042 65,617 2,123 8.67 12.04 7.52 8.34 1 0.65 0.22 0.28 0.04 0.04 $8,256 68,022 35, 186 30,433 5,099 12, 869 239,852 327, 445 205, 447 230, 517 17,666 30,691 997 $0.05 0.06 0.07 0.27 0.01 capita. 0.37 1.67 1.51 0.66 1.22 0.16 0.06 0.38 Cedar Rapids, Iowa. 2,041 2,261 9,675 251 Per Total. 50,780 49, 933 20, 981 39,309 209,303 234,465 414, 546 236,960 Council Bluffs, Iowa C) $1, 860 Per capita. 22, 736 4,298 1,366 11, 175 Williamsport, Pa Pueblo, Colo 880 19 Total. 3.21 2.17 0.53 0.97 1.18 8.14 7.22 8.06 14.36 8.45 238, 982 13, C) $1.20 2.02 0.39 Miscellaneous licenses and permits. Miscellaneous revenues.^ 25. 6 8 «61 4,994 »3,099 0.01 1.68 2.74 0.82 1.92 (») 0.18 •0.11 10,289 0.38 •13,185 •0.50 46, 6ii9 1.73 0.91 22, 996 464 Table 42.—TOTAL AND PER CAPITA PAYMENTS FOR SPECIFIED EXPENSES, WITH ACCOMPANYING REFUNDS. [For a list of the cities in each state arranged alphabetically 1903. City num- and the number assigned to each, see page 54.] 465 Table TOTAL AND PER CAPITA PAYMENTS FOR SPECIFIED EXPENSES, WITH ACCOMPANYING REFUNDS-' 42 Continued. [For a list of tlie cities in each state arranged alphabetically and the number assigned to each, see page S4.] 1903. GROUP HI,—CITIES HAVING A POPULATION OF GENERAL ADMINIS- TO 50,000 IN 1903— Continued. 100,000 POLICE DEPARTMENT,! FIRE DEPARTMENT.! TRATION.! num- HEALTH DEPARTMENT AND QUARANTINE.! City PUBLIC CHARITIES AND CORRECTIONS.! CITY OR MDNICIPALITY. ber. Total. Lawrence, Mass. . Springfield, Mass. Des Moines, Iowa Savanuah, Ga Hohoken, N. J Peoria, 111 Evansville, Ind Manchester, N. Utica, N. Y Kansas City, H Kans. Minn Lake City, Utah Waterbury, Conn Duluth, Salt Elizabeth, N.J SO, 65 43, 994 0.71 0.50 0.62 0.91 0.73 0.96 0,99 0.62 0,86 . 0.89 1.01 61,812 58,004 57,339 54,262 LOO 0.96 0.64 36, '258 Pa 0.68 0.68 0.73 0,82 38,118 38,053 40, 624 Charleston, S, C Wilkesbarre, Pa. Norfolk, Va . 45, 637 Harrisburg, Pa Yonkers, N. Y . 1.09 1,43 0,99 1,10 57, 981 75,545 52,087 55, 603 Portland, Me.. Houston, Tex f44,158 64,407 65, 112 39, 997 55,363 30,532 37, 498 54,886 43, 532 . San Antonio, Tex Erie, Per capita. . Per Total, capita. Per Total, capita. 80,04 0,02 0,13 1,687 602 4, 732 1,130 0,03 0,08 0.08 0,02 1,200 9,072 8,325 4,823 0,02 0.23 0.16 0.15 0,09 3,417 0,06 4, 13, 195 'i4,'6i3 10, 951 "2,' sis' '6,'26 0,21 'o'os 870,423 115, 177 120, 473 77, 086 «1,04 1,71 1,83 1,19 1,35 1,17 0,90 0,75 0,83 1,00 108, 154 45,451 49, 647 60,145 1,73 0.97 1,17 1.35 1,13 51,249 52, 560 49, 340 52, 190 68, 139 0,88 0,92 0,86 0,92 1,21 82, 210 106,544 48, 658 61, 827 60, 800 1,42 34,406 86,483 42, 879 82, 760 0,61 1,54 0,77 1,50 68, 929 78, 118 47, 173 59, 101 1.22 1.39 0.84 1.07 39, 691 95, 986 70, 678 0,75 1,82 1,34 1,10 18,414 84, 376 109, 250 89, 150 0,35 1,60 2,07 1,76 86, 60, 92, 124, 033 764 747 693 72, 837 55, 064 65,892 GROUP IV,—CITIES HAVING A POPULATION OF Schenectady, N. Y ifoungstown, Ohio Holyoke, Mass Fort Wayne, Ind . Akron, Ohio . - . Saginaw, Mich Covington, Ky Pa $1,11 0.71 1,28 0,.53 0.47 36,992 22,647 39,584 . Dallas, Tex 27, 670 Lincoln, Nebr Brockton, Mass ... Pawtucket, K. . - I Birmingham, Ala Little 34,471 62, 516 25, 351 21,959 42, 283 40, 194 Tacoma, Wash Lancaster, $54, 207 Eock, Ark . . 68,956 64,043 37, 035 35, 160 83, 002 443 2,137 1,123 1,007 capita. $1,11 1,28 0,92 1,43 1,95 $75, 256 S2,500 1,194 8,107 Per Total, 25,000 59,752 71, 332 80, 976 67,498 TO 60,000 L86 0.85 0,92 1,08 IN $66, 792 40,054 38,159 29, 583 56,113 0,93 0,89 0,85 0,67 1,27 34, 939 60, 491 32,231 21,965 62,002 0.77 1.34 0.72 0.60 1.40 858, 112 0.07 0.04 0,09 42, 191 54,310 53, 304 33,566 26, 102 43,470 82, 574 58, 065 65, 229 0,93 0,89 0,83 0,51 0,90 3,415 0,63 1,67 1,50 0,88 0.84 1,336 0,03 16, 500 3,741 1,875 0,01 0,09 0,04 306 61,706 48, 172 58, 484 35, 704 0,37 1,18 1,13 1,39 0,85 33,941 66, 366 41,334 70,441 34,002 0.77 1.51 0.97 1.67 0.81 35,270 18,767 58,090 31, 318 43,460 0,84 0,45 1.41 0,76 1,07 29,814 64,959 31, 811 29, 536 1.67 0.71 1.33 0.78 0.73 1,7.50 4,102 2,571 Spokane, Wash 48, 313 32,002 19, 248 39,500 25,646 1,16 0,77 0,47 0,90 0,63 3,183 Altoona, Pa Augusta, Ga 1, 042 6,164 2,743 0,03 0,15 0,07 103 104 105 106 107 South Bend, Ind Wheeling, W.Va. 25,585 24, 332 31, 689 20, 02s 33, 680 0,63 0,61 0,79 0,50 0.86 1,200 400 2, 327 0,03 0,01 0,06 28,013 38,400 27, 210 30, 522 34,138 0,69 0,96 0,68 0,76 0,88 44,411 44,439 36, 133 21,824 57, 935 0,82 0,55 0,60 0.87 0,72 1,497 1,000 0,04 0,03 27, 837 32, 106 17,938 38,409 26, 100 0,71 0,83 0,47 1,00 0,69 63, 162 73, 996 27, 615 1,65 0,67 0.39 0.96 1.19 3,200 1,502 1,000 0,08 0,04 0,03 0,14 2,01 0,79 0.66 1.10 0,76 75, 210 6,170 76, 452 29, 662 21, 133 41, 441 28, 326 35, 436 7,259 1,446 0,20 0,04 60, 392 23,754 22, 087 70, 566 0,96 1,64 0,65 0,61 1,94 37, 465 15, 332 64, 334 3,676 0,10 43, 305 1,19 1,30 0.70 1.13 1.12 46, 089 63,813 20, 016 34, 067 40, 506 0.66 0.59 0.82 1.11 1.14 33, 127 34, 675 Binghamton, N. Y Springfield, Ohio. Johnstown. Pa ... Haverhill, Mass . 108 109 110 111 112 Topeka, Kans Terre Haute, Ind. 113 114 115 116 117 Butte, Allentown,Pa ... McKeesporl, Pa Dubuque, Iowa . . 62, 655 Mont Davenport, Iowa. Qulncy, 111 Salem, Mass Elmira, N. Y 118 119 120 Maiden, Mass Bayonne, N.J- Wis . 121 York, Pa 122 Newton, Mass. 123 124 125 126 127 EastSt. Louis, 128 129 130 131 132 Knoxville, Tenn Rockford,Ill Sprlngfleld, Chester, Pa 111- 111 ... — Chelsea, Mass Fitchburg, Mass.. Sioux City, Iowa Montgomery, Ala Taunton, Mass 1 25,181 14,681 36,054 44,066 ' 47,581 50, 370 17,077 78,200 0.88 1,29 1,37 0,47 2,15 41,308 80,021 26,647 34,424 27,017 1,14 0,83 0,74 0,96 0.79 23,395 12,694 37,440 19,036 28,186 0.68 0.38 1.13 0.58 0.86 32, 499 . Superlor, 31,864 21, 355 22, 898 33, 142 27,5X4 81.16 0.89 1.69 1.21 1.40 $1,19 1,11 1,09 0,70 0,56 80.06 0.01 0.04 0.02 0.02 99 100 101 102 Mobile, Ala 1903, 47, 163 25, 100 40, 724 38,423 22, 756 1,488 1,315 1,787 0,02 0,04 0,04 0,05 Details including service transfers given In Table 21 19, 782 27,164 36, 661 37, 407 36, 977 37, 743 57, 40, 37, 47, 153 474 444 166 23, 701 64, 930 33, 316 24,391 29, 778 1.10 l.U 0.90 0.55 Total, Per capita. Total, $13,291 10,636 6,599 13,436 5,715 80,20 0,16 0,10 0,21 0,09 $102, 295 10, 239 3,086 14,273 12, 633 6,673 0,16 0,05 0,2s 0,21 0,09 100 2,747 22,372 25,258 26, 916 12, 383 0,45 0,22 0,33 0,07 0,16 18, 769 4,000 8,761 8,140 11, 731 8,069 17, 572 6,940 16, 361 11,396 12, 122 0,14 0,21 0,05 0,82 0,13 0,31 0,22 0,24 70,084 640 26,233 20,047 466 Table 42.—TOTAL AND PER CAPITA PAYMENTS FOR SPECIFIED EXPENSES, WITH ACCOMPANYING REFUNDS— Continued. [For a list of the cities in each state arranged alphabetically and the number assigned to each, see page 1903. GROUP IV.— CITIES HAVING A POPULATION OF City num- 25,000 TO 60,000 IN 1903— Continued. 54.] 467 Table 42.—TOTAL AND PER CAPITA PAYMENTS FOR SPECIFIED EXPENSES, WITH ACCOMPANYING REFUNDSContinued. [For a list of the cities in each state arranged alphabetically and the number assigned to each, see page 54.] 10O3. GENERAL ADMINISTRATION. COURTS. I POLICE DEPARTMENT. 1 FIRE DEPARTMENT. • 1 QUARANTINE.' CITY OR MUNICIPALITY. Total. Grand total Group I Group II Group III Group IV , Per capita. . . Chicago, 111 Philadelphia, Pa . St.Louls,Mo Boston, Mass Baltimore, Md Cleveland, Ohio . . Buffalo.N.Y San Francisco, Cal Pittsburg, Fa Cincinnati, Ohio . Milwaukee, Wis. . Detroit, Mich New Orleans, La . Total. Per capita. 826,407,607 $1,25 $7, 510, 803 80.86 16,987,426 3, 883, 176 3,058,339 2, 478, 666 1.52 1.02 1.03 0.79 1,759,899 420, 116 217, 341 0.60 0.11 0.07 0.04 GROCP New York, N. Y HEALTH DEPARTMENT AND $6,519,517 I.—CITIES 113,447 Total. Per capita. Total. Per capita. Total. *38,930,640 $1.84 $27, 395, 236 $1.30 $4, 469, 165 498 5,303,143 3, 342, 984 2, 446, 015 2.49 1.39 1.13 0.78 15,505,837 5, 464, 774 3, 467, 169 2,967,466 1.39 1.43 1.17 0.95 2,856,306 614, 026 512,383 486, 450 27, 838, HAVING A POPULATION OF 300,000 OR OVER IN 1903. Per capita. PUBLIC CHARITIES AND CORRECTIONS.! Total. $17,652,442 0.26 0.16 0.17 0.15 11,853,805 2,886,800 1,666,878 1,245,959 468 Table 42.—TOTAL AND PER CAPITA PAYMENTS FOR SPECIFIED EXPENSES, WITH ACCOMPANYINU REFUNDS— Continued. [For a list of the cities in each state arranged alphabetically and the number assigned to each, see page 54.] 1908. GROUP III.— CITIES GENERAL ADMINISTRATION.! HAVING A POPULATION OP 50,000 TO 100,000 IN 1903—Continued. HEAI<TH DEPART- POLICE DEPARTMENT. COURTS.' FIRE DEPARTMENT.! MENT AND QUARANTINE.! PUBLIC CHARITIES AND CORRECTIONS.' CITY OK MUNICIPALITY. Total. Lawrence, Mass Mass Des Moines, Iowa Savannah, Ga Hoboken, N. J Peoria, 111 Evanaville, Ind Manchester, N. Utica.N. Y Kansas City, , , H .. Kans. San Antonio, Tex . . Minn Duluth, Lake Utah Waterburv, Conn Salt City, . . Elizabeth, N. J Erie, 38,988 40,958 64, 303 $0.75 2.32 0.60 0.65 1.03 44,047 39, 008 43, 597 83,828 43,500 0.72 0.64 0.73 1.42 0.77 50, 307 66, 305 0.89 1.19 1.85 1.03 0.69 $49, 653 152, 324 Springfield, Pa 102, 080 56, 489 82, 322 48, 940 Charleston, S. C Wilkesbarre, Pa Norfolk, Va 84,788 40, 572 60, 825 Harrisburg, Pa Youkers, N. Y Portland, Me 72,225 75, 721 60,114 49, 164 Houston, Tex Per capita. 0.89 0.62 0.74 1.13 1.39 1.48 1.16 LOO Per Total. capita. $0.04 0.02 0.12 Y Schenectady, N. . Saginaw, Mich . . Tacoma, Wash Covington, Ky Pa Tex Lancaster, Dallas, Lincoln, Nebr Brockton, Mass Pawtucket, R. I Birmingham, Ala. Little Rock, Ark.. . . . Spokane, Wash . . . Altoona, Pa Augusta, Ga Binghamton, N. Mobile, Ala Y South Bend, Ind.. Wheeling, W. Va Springfield, Ohio Johnstown, Pa Haverhill, Mass. - Topeka, Kans Terre Haute, Ind Allentown, Pa McKeesport, Pa... Dubuque, Iowa. Butte, Mont Davenport, Iowa. Quincy, 111 Salem, Mass Elmira,N.Y Maiden, Mass Bayonne, N.J Superior, Wis York, Pa Newton, Mass East St. Louis, 111.. Springfield, HI.... Chester, Pa Chelsea, Mass Fitchburg, Mass. Knoxville, Tenn . . Rockford,in Sioux City, Iowa . Montgomery, Ala Taunton, Mass . S39,963 $0.97 802 61,646 92,151 117, 185 "0.95 1.45 $64, 720 104, 890 500 1,397 3,343 5,186 1,864 0.09 0.02 0.06 0.09 0.03 22,862 2,710 22,879 21, 834 13, 221 17, 427 44,929 49,258 44,320 1.37 1.68 0.81 0.90 0.81 9,539 7,082 8,713 13, 086 6,959 0.17 0.13 0.16 0.24 0.13 0.56 1.45 0.70 1.49 65,542 73, 577 42, 148 60, 461 1.01 1.31 0.77 0.93 6,108 38, 194 80, 564 10, 361 14, 025 0.11 0.19 0.25 0.47 36,382 44, 066 69, 776 30, 851 81, 109 1,560 10 13,579 0.03 28, 305 0.64 16, 9,461 0.19 90,433 1.-77 1.30 1.14 72, 769 90, 901 'b'.oi' 67, 574 55, 839 26,000 $93, 636 77, 316 93, 899 51, 447 48, 764 382' $0.15 0.12 0.12 0.26 0.09 0.91 0.87 0.66 0.81 1.09 0.08 0.22 0.19 0.10 0.08 OR OVER IN 432 82,012 1900 L30 .5, 25,394 0.32 1.42 1,445 8,488 L75 L67 12, 040 AND LESS THAN Total. $9,684 7,631 7,610 16,714 5,617 1.70 0.99 1.12 1.48 1.16 4,571 '2,' Per capita. 103,933 60,353 66, 826 86, 966 65, 715 57, 113 43,651 49, 076 57,966 0.26 1.60 1.76 1.22 Total. 1.07 0.94 0.73 0.83 1.02 0.03 0.06 0.08 0.14 {') Per capita. 1.87 1,636 8,799 4,627 7,666 5,592 4,267 L17 Total. 112,670 77,633 81,435 65, 791 12, 506 10, 474 Per capita. $64, 174 76, $2,500 1,200 7,456 GROUP IV.— CITIES HAVING A POPULATION OF Youngstown, Ohio Holyoke, Mass Fort Wayne, Ind Akron, Ohio Total. 10,213 50,000 IN 0.03 0.17 0.23 0.21 1903. 68,226 1,096 21,882 16, 299 11,807 8,066 58,810 19, 274 89, 440 65 23, 848 6,824 16, 326 66, 677 8,803 469 Table 42.—TOTAL AND PER CAPITA PAYMENTS FOR SPECIFIED EXPENSES, WITH ACCOMPANYING REFUNDS— Continued. [For a list of the cities in each state arranged alphahetically and the number assigned to each, see page 64.] 1903. GROUP IV.—CITIES HAVING A POPULATION' OF 26,000 GENERAL ADMINIS- OR OVER IN 1900 AND LESS THAN 50,000 POLICE DEPAHTMENT.l FIRE DEPARTMENT.' TKATION. 1 HEALTH DEPARTMENT AND QUARANTINE.' City num- IN 1903— Continued. PUBLIC CHARITIES AND COBRECTIONS. CITY OB MUNICIPALITY. ber. Total. 133 134 135 136 137 Newcastle, Pa 138 139 141 142 143 Galveston, 144 Joliet.Ill 145 146 147 148 Chattanooga, Tenn Woonsocket, R. I Sacrajnento, Cal 149 160 151 152 153 Oshkosh, Wis Newport, Ky 154 157 158 169 New Britain, Conn. Cedar Rapids, Iowa Lexington, Ky 160 161 162 174 Fort Worth, Tex Easton, Pa Gloucester, Mass Jackson, Mich ... Passaic, N.J Atlantic City, N.J. Canton, Ohio Jacksonville, Fla . Tex Auburn, N.Y Racine, Wis South Omaha, Nebr. Joplin, Mo — La . Crosse, Wis Williamsport, Pa Pueblo, Colo Council Bluffs, Iowa Bay City, Mich . . . . Per capita. Per Total. capita. ?14,793 25,596 35,193 18, 690 32,758 80.47 0.83 1.14 0.59 1.07 8867 4,018 4,979 34,472 31,292 18, 379 33,003 11, 330 1.12 1.00 0.60 1.12 0.39 684 3,946 1,660 3,306 765 0,02 0.13 0.05 0.11 0.03 21,567 29,728 16, 421 37, 125 25, 976 0.71 0.98 0.55 1.24 0.88 750 0.02 29,053 20,666 22,949 52,416 12,914 16, 740 18,188 46,323 46, 367 32, 875 11,035 51,700 19,533 80.01 0.13 0.16 Per Total. capita. Total. •Per capita. 7,363 8, 862 80.45 0.38 0.88 0.23 0.27 1.46 0.89 1.21 1.24 0.57 2,849 3,369 5,644 713 1,944 0.09 0.11 0.18 0.02 0.07 32,121 28,116 11,106 6,111 1,891 1.04 0.90 0.36 0.21 0.06 30, 41, 19, 43, 362 122 444 666 35,982 1.00 1.35 0.66 1.46 1.21 5,911 4,078 9,267 3,623 2,758 0.20 0.13 0.31 0.12 0.09 3,000 298 676 2,814 0.10 0.70 1.13 0.09 0.44 0.61 0.42 1.45 0.48 25,102 11,976 29, 696 37, 976 42,230 0.85 0.41 1.02 1.32 1.51 4,027 8,969 2,811 13, 660 270 0.14 0.31 0.10 0.47 0.01 8,629 7,267 0.29 0.25 0.68 0.16 0.03 0.65 0.71 1.06 0.76 27, 133 0.98 1.26 0.56 0.97 14, 395 28,986 21,003 0.52 0.83 0.15 0.01 913 625 726 914 1.08 0.44 1.24 0.79 35, 910 1.34 0.67 1.49 1.30 2,279 650 10,865 2,023 28,151 42,648 34, 740 19,954 11,186 16,028 11,837 30, 496 32, 164 30,831 33, 502 18, 622 0.99 0.71 0.79 1.82 0.46 1,311 600 0.04 0.02 1,215 2,374 0.04 0-08 0.60 0.67 1.70 1.68 2,550 5, 718 2,660 1,800 0.09 0.21 0.10 0.07 15, 294 19, 406 1.23 0.42 1.96 0.77 1,263 0.05 28. 11, 32, 19. details, see Per capita. 814, 048 '6."i2 For Total. $0.07 0.16 0.28 0.07 0.42 16, 984 66, 601 ;,'459 1 Per capita. 250 4,987 8,720 2,364 12, 952 814, 944 0.03 Total. $23, 968 37,361 41, 191 80.77 0.74 2.34 1.18 1.34 1.13 0.64 0.36 0.64 0.40 44,833 27,876 37, 270 36, 803 16, 803 1.01 1.06 1.04 1.12 0.63 12, 993 17,546 12, 159 41,838 13, 668 Table 80.48 0.55 1.84 0.89 1.39 21. 22, 849 72, 062 33,924 15,273 26, 783 17,676 39,405 32, 927 82, 9,091 4,175 0.08 0.02 0.41 0.08 10, 116 26, 951 21, 33, 19, 846 4,642 19, 654 1,101 57, 206 14, 714 0.72 0.04 2.17 0.58 470 Table 43 TOTAL AND PER CAPITA PAYMENTS FOR SPECIFIED EXPENSES AND OUTLAYS, WITH ACCOMPANYING REFUNDS. [For a list of the cities In each state arranged alphabetically 1903. and the number assigned to each, see page 54.] 471 Table 43.—TOTAL AND PER CAPITA PAYMENTS FOR SPECIFIED EXPENSES AND OUTLAYS, WITH ACCOMPANYING REFUNDS—Continued. [For a list of the cities in each state arranged alphabetically and the number assigned to each, see page 1903. GROUP III.— CITIES HAVING A POPULATION OF 50,000 PUBLIC HIGHWAYS AND SANITATION. Public highways. City num- CITY OR MUXICIPALITY. Total. Nashville, Tenn . - $92, 043 . Wilmington, Del Camden, N.J Bridgeport, Conn Trenton, N.J 77,612 136,586 125, 530 83,965 Troy,N.Y Lynn, Mass 104, 324 126, 406 Oakland, Cal 164,280 167,495 164, 824 New Bedford, Mass . Somerville, Mass 60 61 62 63 Lawrence, Mass . Springfield, Mass. Des Moines, Iowa Savannah, Ga 64 Hoboken, N. J 65 Peoria, 111 Evansville, Ind 66 67 68 69 70 71 72 73 74 . 172,385 199, 253 144, 378 98,199 28,385 . 89,008 66,134 106,360 99,547 115, 146 . Manchester, N. H Utica,N.Y Kansas City, Kans . San Antonio, Tex Duluth, Minn Salt Lake Utah. City, Waterbury, Conn Elizabeth, N.J Erie, Pa 62,436 94,494 69,256 HarrisbuTg, Pa 85,355 162, 713 143, 934 Yonkers.N.Y.. Port;land, Me... Houston, Tex 61,471 . Schenectady, N. Y Youngstown, Ohio Holyoke, Mass Fort Wayne, Ind Akron, Ohio . . Saginaw, Mich Taeoma, Wash . Covington, Ky Lancaster, Pa . Dallas, Tex . — Lincoln, Nebr Brockton, Mass . . Pawtucket, R. I . . Birmingham, Ala Little Rock, Ark.. Spokane, Wash 101 102 103 104 105 106 107 108 109 110 111 112 81,483 104,799 103, 442 72, 527 64, 518 72, 339 Charieston, S. C Wilkesbarre, Pa. Norfolk, Va 100 Outlays. 2 Expenses.! ber. ... Altoona, Pa Augusta, Ga Binghamton, N. Mobile, Ala Y South Bend, Ind Wheeling, W. Va . Springfield, Ohio. — Johnstown, Pa Haverhill, Mass.. — Topeka, Kans Terre Haute, Ind. Allen town. Pa ... McKeesport, Pa . Dubuque, Iowa . . Per capita. 81.11 0.95 1.71 1.62 1.09 1.38 1.75 2.33 2.43 2.42 Total. TO 100,000 IN 1903— Continued. 54.] 472 Table 43.—TOTAL AND PER CAPITA PAYMENTS FOR SPECIFIED EXPENSES AND OUTLAYS, WITH ACCOMPANYING REFUN DS—Continued. [For a list of the cities in each state arranged alphabetically and the number assigned to each, see page 54.] 1903. GROUP IV.—CITIES HAVING A POPULATION OF 25,000 TO IN 1903— Continued. 60,000 PUBLIC HIGHWAYS AND SANITATION. Public highways. EXPENSES FOB PUBLIC BECREATION.' Public sanitation. CORPORATE INTEREST PAYMENTS.S CITY OR MUNICIPALITY. Expenses.! Outlays.2 Total. Butte, Mont Per capita. Total. 64,448 30,849 70,934 74, 010 «2.11 1.71 0.82 1.89 1.99 S12, 995 173, 369 Maiden, Mass Bayonne, N.J Superior, Wis York, Pa Newton, Mass 84,883 66,532 45,844 42,974 151,015 East 880, 195 Davenport, Iowa Qiiincy, 111 Salem, Mass Elmira.N.Y Louis, 111 Springfield, 111 Chester, Pa St. Mass Fitchburg, Mass Chel.sea, Enoxville, Tenn RocMord,Ill Sioux City, Iowa Montgomery, Ala Taunton, Mass Newcastle, Pa Passaic, N.J Atlantic City, N. J Canton, Ohio Galveston, Tex Joplin,Mo Joliet,Ill Chattanooga, Tenn Woonsocket, R. I Sacramento, Cal Council Bluffs, Iowa Kalamazoo, Mich Everett, Mass Cedar Rapids, Iowa City, . . . . . . Colorado Springs, Colo Hamilton, Ohio Orange, N. J Lima, Ohio , 111 Nashua,N.H Jackson, Mich 115,058 54,902 71, 122 3.17 1.52 1.98 12, 972 13, 606 86, 668 2.52 49,528 45,348 60, 819 30, 900 68, 893 1.44 1.36 1.84 0.94 1.80 2,389 50,523 219, 467 1,480 22,855 0.07 1.51 6.63 0.05 0.70 17, 999 44, 315 116, 206 0.55 1.36 3.60 1.04 2.18 24,215 123,849 47,484 21, 646 78, 025 0.63 1.59 1.81 1.78 0.80 0.51 1.48 1.22 1.96 2.78 12, 439 Meriden, Conn 0.06 0.10 101, 628 2,976 6,072 0.08 0.17 18,657 20,091 217, 909 6.99 426 14, 742 2,000 4,437 3,694 0.01 0.41 0.06 0.12 0.11 63, 229 L74 5,045 3,627 5,797 20,424 0.02 0.14 0.10 0.16 0.69 58,503 1.62 1.05 1.63 1.90 0.01 0.13 1.07 0.03 0.07 0.08 0.07 443 4,496 35,546 11,047 0.34 937 2,163 2,648 2,155 0.74 3.81 1.47 0.68 2.46 5,931 14, 287 73, 185 15, 683 38, 122 0.18 0.44 2.27 0.49 1.20 6,582 1,328 527 51,031 3,518 0.20 0.04 0.02 1.59 0.11 100 2,330 100 3,711 11,229 93,964 41, 956 91,638 22,468 4,219 2.96 1.32 2.90 0.71 0.13 29,020 13,679 0.91 0.43 0.35 0.04 0.01 2,783 2,190 328 70, 920 742 0.09 0.07 0.01 2.26 0.02 433 45,510 124 28,968 16,499 16,847 37, 133 C) 16, 640 52,384 47,275 0.50 1.48 0.41 1.72 1.57 0.94 0.51 0.56 1.23 7,957 3,906 20,808 16, 778 0.64 0.26 0.13 0.68 0.66 1.20 1.66 0.90 1.19 2.62 95,258 3,801 8,104 7,877 46, 167 3.17 0.13 0.28 0.27 1.58 1,690 2,962 10,109 5,998 10,680 0.06 0.10 0.34 0.21 0.36 10, 892 16, 456 74, 032 902 0.25 0.36 0.56 2.53 3.01 47, 394 41,428 79, 426 1.62 0.31 6.38 1.46 2.84 8,918 181, 470 49,505 0.84 1.32 1.16 2.45 1.77 8,301 13,476 14, 173 0.31 0.82 0.29 0.43 0.51 2,891 96,525 16,194 59, 403 56, 810 0.10 3.39 0.57 2.10 2.03 606 499 347 348 673 1.64 0.78 1.69 1.02 2.89 1,036 43,774 21,270 8,149 36,090 0.04 1.58 0.79 0.30 1.36 8,475 16,001 3,387 4,056 3,376 0.30 0.58 0.13 0.15 0.13 16,681 54,098 75, 426 69, 860 7,789 0.59 2.04 2.90 2.70 0.30 42,672 44,361 8,764 19, 666 1.61 1.67 0.34 0.76 14, 167 5,000 5,256 10,560 12, 263 0.53 0.19 0.20 0.41 0.48 51,011 34,463 60,842 37,393 1.98 1.35 2.38 1.47 33,266 77,038 2,626 41,829 1.29 3.02 0.10 1.64 19,427 6,386 4,567 11,991 0.76 0.26 0.18 0.47 33, 862 63, 539 1.33 2.12 1.27 1.94 11, 622 0.46 53,123 5,282 2.10 0.21 17,474 10, 634 6,802 15,564 0.69 0.42 0.23 0.62 32,209 48,563 , 2,373 3,852 4,297 7,408 86,685 0.30 0.74 0.12 0.20 2.38 0.30 0.48 0.96 0.34 0.40 8,821 23, 249 7,415 87, ' * Less thanl cent. (*) 0.07 (') 71, 666 37, 681 54,967 65, 406 72, 770 19, 145 136,708 104,839 84,927 17, 566 32,281 102, 930 1.94 2.76 0.51 0.65 2.12 0.57 4.13 3.19 2.60 0.54 0.99 3.19 1.34 2.19 0.12 0.35 42,768 1,378 162 5,164 188 435 0.04 0.01 0.16 0.01 0.01 90,391 24,001 55, 521 22, 490 45, 150 2.85 0.76 5,867 5,636 330 8,126 0.19 0.18 0.01 0.27 9,099 26,470 49, 766 91, 032 12,322 0.29 0.83 1.63 2.99 0.41 2,162 0.03 0.07 2,637 24,312 0.09 0.83 18,562 16,900 58,099 27, 506 66, 602 0.62 0.66 1.98 0.94 2.28 078 2,492 2,073 5,026 6,861 0.21 0.09 0.07 0.18 0.26 27,853 44, 656 6,841 49, 989 29,844 0.95 379 1,238 1,954 76 1,667 0.01 0.04 0.07 35,414 38,686 152,989 21,023 69,457 1.27 1.40 5.69 0.78 2.61 0.03 0.02 0.12 0.38 0.03 21, 687 0.82 40,406 72,438 86, 917 43,842 2.78 8.86 0.01 3. 0.70- '6, 820 0.46 'i5,'265 '0.57 15, 618 9,269 84,152 16,267 496 0.59 0.35 3.23 0.59 0.02 3,649 7,422 4,160 0.13 0.14 0.29 0.16 200 9,938 0.01 0.39 78,024 42, 397 39,563 25,635 7,194 14,914 0.23 0.14 0.28 0.59 529 6,193 2,269 3,086 0.02 0.25 0.09 0.12 17,956 25,696 16, 983 16,813 12, ^^^^'^'^^ °* administering public highways and sanitation are included with expenses of public highways. Table 2l" 2 Included in column of outlays for public highways and sanitation " in Table 23. 'Details including service transfers given in Table 21. ' 80.98 0.47 1.26 0.90 1.21 17,756 47,629 33,608 45,007 160 096 796 11,116 13,011 15, Per capita. 5,846 12, 663 6,167 10, 16, 31, 1,200 375 Total. $37, 212 4,048 18, 174 15, 895 11, 121 Per capita. 80.45 0.16 0.84 0.17 0.36 0.38 0.11 0.51 0.46 45, 21, 45. 27. 76, Gloucester, Mass Aurora, 3.12 1.22 1.10 2.01 2.61 37,768 Mich Kingston.N.Y Newburg, N. Y 112,959 44,295 39, 761 72, 118 89,680 32, 982 69, 397 Fort Worth, Tex Easton, Pa West Hoboken, N. J North Adams, Mass Quincy, Mass 0.62 0.27 0.16 0.65 1.25 24, 632 . Lexington, Ky Bay 19, 140 26,451 34,883 76, 703 New Britain, Conn 10, 966 27, 227 0.26 1.19 0.65 1.08 1.33 36, 071 49, 610 Williamsport, Pa Pueblo, Colo 0.44 0.21 9,415 43,867 24, 102 39, 296 48, 240 37,218 59,387 83, 817 La Crosse, Wis Oshkosh,Wis Newport, Ky 16,436 7,911 2.30 1.81 1.24 1.18 4.15 15, 714 45, 696 . Total. $17, 091 11,680 54,474 77,284 9,908 6,549 19,883 46,436 Per capita. $0.30 0.76 811,531 28, 875 66, 111 25, 136 South Omaha, Nebr. . Total. 80.65 0.99 0.28 0.60 0.25 50,384 57, 237 Wichita, Kans Racine, Wis Per capita. $24,802 37, 372 10,541 22,419 9,290 20, 117 Auburn, N.Y Total. 80.34 4.59 0.31 1.46 2.08 33,234 69, 198 Jacksonville, Fla Per capita. Outlays.2 649 3,188 9,889 816 {') 0.06 L76 0.71 1.44 1.67i 0.24 1.77 1,07 L52 L70 OS 1.66 1.56. LOl 1.02 0.6T 0.67 Details including service transfers given In 473 Table 4:3.-T0TAL AND PER CAPITA PAYMENTS FOR SPECIFIED EXPENSES AND OUTLAYS, WITH ACCOMPANYING REFUNDS— Continued. [For a list of the cities in each state arranged alphabetically and the number assigned to each, see page .1903. 64.] 474 Table 43.—TOTAL AND PER CAPITA PAYMENTS FOR SPECIFIED EXPENSES AND OUTLAYS, WITH ACCOMPANYING REFUNDS—Continued. [For a list of the cities in each state arranged alphabetically and the number assigned to each, see page 54.] 1908. GROUP III.—CITIES HAVING A POPULATION OF TO 60,000 100,000 IN 1903— Continued. PUBLIC HIGHWAYS AND SANITATION. EXPENSES FOR PUBLIC RECREATION, s Public sanitation. Public highways. CORPORATE INTEREST PAYMENTS.' CITY OR MUKICIPALITY. Expenses. Total. Troy.N.Y S98, 004 160, 697 163, 317 Lynn, Mass Oakland, Cal New Bedford, Mass . Somerville, Mass 126,343 185, 986 Outlays. Per capita. 81.30 2.26 2.36 1.89 2.82 Expenses. • Per Total. capita. 875, 597 6,069 110, 000 81.00 0.09 1.59 Total. Outlays. 2 > Per capita. 82,203 33, 370 72,314 27, 695 0.88 1.25 0.52 1.14 0.44 50, 977 39,651 10,665 3,150 0.77 0.60 0.17 0.05 9,380 33,231 18,290 10,018 13,044 0.14 0.51 0.28 0.16 0.21 11,454 1,954 21,968 18, 240 98, 798 0.19 0.03 0.37 0.31 1.74 2,703 2,501 5,964 3,649 1,331 0.04 0.04 0.10 0.06 0.02 1,210 47,268 13, 891 0.02 0.44 0.95 0.86 0.25 14,961 8,646 7,502 1,605 827 0.27 0.16 0.14 0.03 0.02 120, 678 280,029 159,864 58,401 0.30 0.94 0.16 1.45 14,532 3,482 35, 455 1,786 0.26 0.06 0.65 0.03 3,523 15, 585 1,281 12, 286 0.06 0.28 0.02 0.23 30,351 141,215 24,489 218. 963 0.35 1.25 0.73 1.13 36,980 67, 439 26,243 66,059 0.69 1.32 0.51 1.35 4,150 9,186 0.08 0.18 0.24 0.09 50,015 161,478 140, 864 169,428 127, 087 2.08 0.39 0.81 2.98 6.54 21, 23,905 48,411 175, 322 371, 310 680 17,4X1 26,207 69, 456 3,263 0.36 0.29 0.44 1.18 0.06 77,948 116,302 106,369 66,507 61,961 1.38 2.08 1.92 29,338 131,179 183,119 36, 227 59, 668 0.53 2.35 3.31 0.66 1.08 44, 976 19, 048 0.80 0.34 0.64 0.64 0.18 73,375 72, 618 98, 677 89, 126 1.33 1.30 1.81 1.65 155, 708 16, 374 8,908 8,248 424,284 2.82 0.16 0.15 7.86 63, 512 1.22 4.03 2.60 1.13 16,746 117,926 67, 372 260, 940 0.32 2.31 1.30 6.32 17, 978 Kans . San Antonio, Tex... Duluth, Minn Salt Lake City, Utah Waterbury, Conn Elizabeth, Erie, N.J Pa Charleston, S. C Wilkesbarre, Pa Norfolk, Va Harrisburg, Pa Yonkers, N.Y 206, 191 Portland, Me 134,560 55,279 Houston, Tex L22 1.13 34, 309 GROUP IV.—CITIES HAVING A POPULATION OF Schenectady, N. Y.: Youngstown, Ohio. Holyoke, Mass.i... Fort Wayne, Ind... Akron, Ohio Saginaw, Mich. Tacoma, Wash Covington, Ky. Lancaster, Pa.. Dallas, Tex Lincoln, Nebr Brockton, Mass , Pawtucket, R. I... Birmingham, Ala. Little Rock, Ark.. Spokane, Wash Altoona, Pa Augusta, Ga Binghamton, N. Y. Mobile, Ala South Bend, Ind Wheeling, W. Va. Springfield, Ohio. Johnstown, Pa Haverhill, Mass.. Topeka, Kans Terre Haute, Ind.. Allentown, Pa McKeesport, Pa... Dubuque, Iowa . . Mont Davenport, Iowa Butte, Quincy,Ill Salem, Mass Elmira, N.Y Maiden, Mass Bayonne, N. J Superior, Wis York, Pa Newton, Mass . . . 843,834 81,378 132,625 53, 464 162,268 66,086 68, 484 201,960 19,775 177. 962 74,900 2.44 2.24 2.32 0.55 1.41 0.83 1.93 1.76 1.60 City, 24,863 34,693 159, 872 144, 680 147, 101 0.95 85,978 50,598 114,749 103, 804 90,830 N.Y $72, 802 33,337 26, 196 L43 Peoria, 111 Evansville, Kansas Total. 95,272 62, 795 93,086 96,053 33, 532 Utica, Per capita. $0.10 0.21 0.09 0.60 0.18 811, 845 2.08 3.28 1.44 1.51 0.54 . Total. $7,387 14, 627 6, 204 39, 830 12, 078 81.70 0.76 0.55 1.09 0.16 137, 375 215, 276 Ind Per capita. 80.16 0.47 0.38 0.37 0.53 $128,467 53, 952 37, 906 72, 744 10, 723 Lawrence, Mass Springfield, Mass Des Moines, Iowa Savannah, Ga Hoboken, N.J Manchester, N. H. Total. 35,590 34, 842 9,716 52,715 8,959 78, 180 63,832 37,792 65,386 25,000 OR OVER IN 24, 677 52, 472 1900 AND LESS THAN 12, 222 4,221 50,000 IN 1903. 45,742 117, 370 64, 741 45, 446 158,713 131, 163 475 Table 43.—TOTAL AND PER CAPITA PAYMENTS FOR SPECIFIED EXPENSES AND OUTLAYS, WITH ACCOMPANYING REFUNDS—Continued. [For a list o£ the cities in each state arranged alphabetically and the number assigned to each, see page 54.] 1903. GROUP IV.—CITIES HAVING A POPULATION OP 25,000 OR OVER IN 1900 AND LESS THAN 50,000 IN 1903—Continued. PUBLIC HIGHWAYS AND SANITATION. Public highways. EXPENSES FOB PUBLIC HECEEATION.3 Public sanitation. City num- CITY OR MUNICIPALITY. Expenses.' ber. Total. 123 124 126 126 127 East St. Louis, 111 . Springfield, 111 .... Chester, Pa Chelsea, Mass Fitchburg, Mass. 12S 129 130 131 132 Knoxville, Tenn Eookford,Ill 133 134 Newca.stle, Pa Passaic, N.J 855,400 41,820 26, 640 57, 462 84,271 . . Sioux City, Iowa Montgomery, Ala Taunton, Mass . . 135 136 Atlantic City, N.J... 137 Jacksonville, Fla 138 139 Galveston Tex 141 Racine, Wis 142 143 South Omaha, Nebr 144 145 146 147 148 Canton, Ohio , Auburn,N.Y Joplin, Mo Oshkosh, Wis 154 157 158 159 New 160 Fort Worth, Easton, Pa 161 162 174 Wllhamsport, Pa Pueblo, Colo Council Bluffs, Iowa Britain, Conn . . Cedar Rapids, loiva Lexington, Ky Bay City,Mich Tex Gloucester, Mass Jackson, Mich . . . . . 80.18 0.43 0.44 0.78 0.40 0.06 2.35 1.45 0.20 0.82 10,000 13, 918 26, 938 9,999 8,849 0.30 0.43 0.78 0.31 0.28 $6, 109 $14, 302 Per capita. 0.43 0.07 0.07 0.35 0.13 1.38 421 3,013 2,210 4,301 0.01 0.09 0.07 0.13 14,437 2,493 2, 102 11,638 4,073 44,339 1.91 1.13 6.73 0.97 0.94 10, 512 10, 379 83,706 24,435 34, 603 0.34 0.33 2.72 0.77 1.13 17, 223 35,103 176, 339 30, 677 28, 824 3,182 5,777 43,830 7,169 0.55 0.10 0.19 1.39 0.23 36,356 63,976 45,671 30,588 13, 578 1.18 2.05 1.49 1.03 0.46 15,119 78,288 33,502 2,409 16, 420 0.49 2.51 1.09 0.08 0.56 28,676 15,887 0.93 0.80 21,462 4,238 9,472 0.70 0.14 0.31 580 368 0.02 0.01 4,046 0.14 83,956 10, 764 25, 311 14, 828 66, 016 2.77 0.35 0.85 0.50 2.23 14, 685 14, 744 14, 897 0.48 0.49 0.40 1.13 0.49 11,963 1,123 19,945 9,855 6,277 0.39 0.04 0.67 0.33 0.21 16, 243 0.55 0.07 0.26 1.78 0.72 4,501 13,297 5,666 6,933 2,822 0.15 0.46 0.19 0.24 0.10 27,312 24,740 20, 453 7,668 2,680 0.93 0.85 0.70 0.27 0.10 0.17 2.65 2.17 0.14 4.53 0.34 0.28 0.23 0.28 3,846 125,211 9,292 7,703 6,230 7,830 60, 108 69, 391 2,696 0.10 62, 411 2.33 0.10 0.12 0.51 2,908 5,707 4,409 18,805 0.11 0.22 0.17 0.73 580 2,566 0.02 0.10 1.58 0.83 2.18 3.02 0.81 85, 161 25, 456 1.42 1.10 1.25 2.95 0.91 28,456 76, 046 29,758 25,902 1.03 2.80 1.09 0.94 42,002 13,950 71,281 64, 88S 1.57 0.53 2.70 2.57 1,960 7,679 51,505 20,270 4,672 2,780 3,243 12, 928 11,728 33, 639 capita. $0.32 0.07 0.07 0.12 80.40 0.10 59, 579 26, .525 Per Total. 8124 11,546 2,500 2,503 4,060 3,536 0.75 1.30 1.26 1.35 2.49 41,704 31,878 36,460 Newport.Ky 15,349 15,468 27,700 13, 468 $0.74 1.61 2.00 0.56 3.78 Total. 23,288 40,264 38,653 42,610 76,404 26,278 64,633 90,260 24, 107 149 150 151 152 153 63,699 70, 613 19,933 126,356 capita. 1,922 76,040 48,005 6,397 47, 818 Wis $25, 487 Per Total. 1.05 1.14 1.45 1.38 1.94 Chattanooga, Tenn Woonsocket, R. I . . Sacramento, Cal Crosse, Per capita. 35,390 36, 678 48,009 44, 298 62,237 JoUet,Ill La Per capita. $1.60 1.18 0.75 1.63 2.52 Outlays.2 Expenses.' Outlays.^ 91 (*) 476 44.—TOTAL AND PER CAPITA PAYMENTS FOR EXPANSES AND OUTLAYS FOR SCHOOLS AND FOR. MISCELLANEOUS EDUCATIONAL EXPENSES, AND SPECIFIED RECEIPTS FOR SCHOOLS, WITH ACCOMPANYING Table REFUNDS.' [For a list of the cities in each state arranged alphabetically and the number assigned to each, see page 1903. 54.] 477 Table 44.—TOTAL AND PER CAPITA PAYMENTS FOR EXPENSES AND OUTLAYS FOR SCHOOLS AND FOR MISCELLANEOUS EDUCATIONAL EXPENSES, AND SPECIFIED RECEIPTS FOR SCHOOLS, WITH ACCOMPANYING REFUNDS '—Continued. [For a list of the cities in eacli state arranged alpliabeticttlly and the number assigned to each, see page 54.] 1903. GROUP m.-CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1903-Continued. PAYMENTS FOB SCHOOLS. CITY OE MUNICIPALITY. Troy, N. Y Per Lawrence, Mass... Springfiela, Mass Des Moines, Iowa. Savannah, Ga 258,953 475, 143 470,351 HoboJcen, N. J Peoria, 111 328, 199, 143, 206, 205, New Bedford, Masjs Somerville, Mass . EvansviHe, Ind Manchester, N. H. Utica, N. Y Kansas Kans City, San Antonio, Tex Duluth, Salt Minn Lake Utah. City, Waterbury, Conn Elizabeth, Erie, N.J Pa Harrisburg, Pa. Yonkers, N. I Portland, 8277, 267, 376, 316, Y Me Houston, Tex . . . Per Total. capita. 310 228 665 687 238,164 2.51 3.59 2.62 3.50 3.81 7.05 7.15 154, 820 255, 712 223, 314 2,28 3,79 3,39 307, 572 4.80 158, 574 125 634 432 831 782 5.26 3.24 2.36 3.44 3.43 172, 611 137, 882 140, 132 240, 988 372, 652 2.41 4.20 6.52 4.26 2.56 8153, 181, 252, 180, All other expenses.' Total. Per capita. FOR SCHOOLS.^ Outlays.* Total. Per capita. 80.82 0,97 1.59 1,46 1,15 $61, 916 35, 311 60, 481 80.82 0.22 0.17 0.51 0.89 119, 045 95, 182 1,23 1,77 1,46 20, 173 100, 386 151, 855 0.30 1.49 2.31 2.47 66,015 1,03 82,983 1.30 876 128 132 631 300 1,41 0,86 0,77 67, 638 95, 899 141, 909 111, 789 2.77 2.24 1.58 2.36 1.86 1.08 0.14 0.01 0.11 0.43 87, 158, 195, 143, 203 279 844 269 101,897 1,50 2,76 3,43 2,53 1,81 122, 296 68,756 42,508 0,39 1,34 2,14 1,04 0.75 123, 992 61,986 2,20 0,95 2,02 1,12 56, 26, 165, 821 137, 512 3.22 1.50 2.97 2.49 233 648 636 868 1,00 0,48 0,92 0.36 109 976 525 032 4.35 7.25 4.23 2.72 115, 167, 140, 100, 364 371 013 636 2.18 3.18 2.66 1.98 53, 737 96, 557 81, 897 25, 396 1.02 1.83 1.66 0.60 240,837 144, 615 181, 510 Charleston, S. C. Wilkesbarre, Pa. Norfolk, Va ! capita. 83.07 3.70 5.35 4.59 5.54 OaUand, Cal I Salaries of teachers.^ 544 449 661 310 376, 900 Lynn, Mass 79 80 81 82 CONTRIBUTIONS, CHARGES, ETC., Aggregate. Total. RECEIPTS FROM 83,893 230, 381, 222, 138, 63, 2i6 112, 867 862, 318 70, 504 112, 314 100, 312 78,265 83,960 87, 63, 47, 68, 68, 22, 870 77, 224 51, 19, 0,97 1,14 15,717 11, 682 8,624 401 6,391 26, 693 30,059 5,485 54, 512 36, 813 210 0.52 0.10 0.96 0.69 (^) 1,286 4,000 1,418 65, 668 0.02 0.07 0.03 1.01 61,018 1.16 2.24 0.01 0.24 118, 048 615 12,000 Total. 836,669 478 44.—TOTAL AND PER CAPITA PAYMENTS FOR EXPENSES AND OUTLAYS FOR SCHOOLS AND FOR MISCELLANEOUS EDUCATIONAL EXPENSES, AND SPECIFIED RECEIPTS FOR SCHOOLS, WITH ACCOMPANYING REFUNDS 1—Continued. Table ' [For a list of the cities in each state arranged alphabetically and the number assigned to each, see page 64.] 1903. GROUP IV.—CITIES HAVING A POPULATION OF TO 25,000 IN 1903— Continued. 50,000 PAYMENTS FOB SCHOOLS. KECEIPTS FROM PAYMENTS FOR CONTRIBUTIONS, City num- CITY OR MUNICIPALITY. Aggregate. Salaries of teachers.^ CHARGES, ETC., FOB SCHOOLS.* Outlays.* All other expenses.' EXPENSES OF LIBRARIES, ART GALLERIES,MUSEnMS,ETC.2 ber. Total. 123 124 125 126 127 East St. Louis, 111. Springfield, ni ... Chelsea, Mass Fitchburg, Mass. 128 129 130 131 132 KnoxvlUe, Tenn 133 134 135 136 137 Newcastle, Pa Pas8alc,N.J 138 139 140 141 142 Galveston, 143 144 145 146 147 148 149 . Roekford,Ill Iowa Montgomery, Ala Taunton, H&aa Sioux City, . Atlantic City, N. J. Canton, Ohio Jacksonville, Fla Wichita, Kans Racine, Wis South Omaha, Nebr Joplin,Mo JoIiet,Ill Chattanooga, Tenn Woonsocket, R. I Saciamento, Cal . Crosse, Wis 150 Oshkosh,Wi8 Newport, Ky 151 152 Williamsport, Pa Pueblo, Colo 153 154 155 156 157 Council BlufEs, Iowa New Britain, Conn. Kalamazoo, Mich Everett, Mass Cedar Rapids, Iowa. . 158 169 160 161 162 Lexington, Ky . . Bay City, Mich... Fort Worth, Tex . Easton, Pa 163 164 165 166 167 West Hoboken, N.J North Adams, Mass Quincy, Mass 168 169 170 171 Orange, N.J Lima, Ohio Kingston, N. Y Newburg, N. Y 172 173 174 175 Aurora, 111 Gloucester, Mass Colorado Springs, Colo Hamilton, Ohio Nashua, N.H... Jackson, Mich . Meriden,Conn. Per capita. Total. Per capita, Total. Per capita. Total. Per capita, $22,177 33,968 677 71,220 15,926 $0.61 0.94 0.02 1.98 0.46 $6,169 8,266 30,670 1,147 656 $0.17 0.23 0.85 0.08 0.02 4,165 20,297 750 0.12 0.61 0.02 45,353 9,201 13, 598 10,877 3,062 1.16 0.90 1.46 0.93 500 30,924 0.02 0.96 16,675 28,750 28,814 22,639 50, 160 0.63 0.91 0.91 0.72 L60 2,290 8,778 50,050 69, 336 28,624 0.07 0.28 1.69 2.20 0.91 1.67 2.71 1.43 1.68 4.03 192 46,653 8,710 34, 029 32, 441 0.49 1.48 0.29 1.12 1.08 30,063 4,294 12,806 21, 120 0.98 0.14 0.42 0.70 72, 192 60,600 49, 247 61,834 136, 613 2.40 2.03 1.68 2.11 4.64 31, 387 29, 620 9,169 34,688 67, 307 1.05 0.99 0.31 1.19 1.96 563 2,279 42,727 116,458 1.89 0.08 1.46 4.21 5.62 4.88 6.69 4.41 68,860 68, 986 61, 420 93,306 76,979 2.36 2.42 2.16 3.30 2.72 40,269 39,354 36,063 49, 896 45,662 1.38 1.38 1.27 1.76 1.63 13, 722 51, 922 41, 274 46, 163 3.87 3.81 3.14 4.42 54,443 62,665 62,331 61, 605 61, 943 1.96 2.26 2.32 2.30 2.33 15,663 22,572 14,955 31,769 41,053 0.56 0.82 0.56 1.19 1.56 37, 579 78,233 93,902 173,406 166,767 107, 281 2.96 3.54 6.66 6.41 4.16 46, 766 1.76 2.20 3.09 4.30 2.06 31,468 36,646 36,094 38,441 26,247 110, 689 4.30 2.80 8.68 4.81 67, 491 71,340 91,267 122, 784 43,883 67,664 69,134 2.62 1.72 2.26 2.32 86,262 73,525 78,920 86,077 3.35 2.91 3.12 3.43 55,832 44,897 51,485 63,602 2.19 1.78 2.04 2.53 Per capita. $4,601 3,796 $0.13 0.10 5,413 7,044 0.15 0.20 1.32 0.28 0.41 0.32 0.09 10,969 3,436 622 7,165 0.33 0.10 0.02 0.22 23,787 43,889 43,840 17,668 0.73 1.36 1.36 0.55 6,550 7,760 2,956 0.17 0.24 0.09 26,631 17,634 7,809 23,404 9,040 0.84 0.56 0.25 0.74 0.29 1,177 2,000 2,766 7,450 349 0.04 0.06 0.09 0.24 0.01 14,736 9,482 44,396 10,700 85,453 0.48 0.31 1.46 0.35 2.83 4,566 7,572 600 1,999 10,534 0.16 0.25 0.02 0.07 0.35 46,446 22,463 33,673 26, 755 51,727 1.55 0.75 1,600 8,624 2,604 0.05 0.29 0.09 0.47 1.82 1.45 1.63 0.06 10, 166 4,617 29,727 538 9,891 0.36 0.16 1.05 0.02 0.35 20,311 7,132 24,909 1.36 0.73 0.26 0.93 32,310 31,077 30,864 22,653 1,634 1.19 1.34 1.39 1.49 1.02 56,882 16, 140 27,991 2.18 0.62 1.08 25,613 22, 187 31, 293 23,977 1.00 0.87 1.23 0.94 17,585 5,270 2,320 39,673 0.68 0.21 0.09 1.55 29, 430 1.16 0.98 0.68 0.90 3,847 0.15 0.40 $1.93 0.81 0.88 1.09 1.27 S6.21 4.04 2.73 6.59 4.26 $96,641 82, 862 66,007 90,670 87, 113 S2.67 2.29 1.83 2.52 2.53 $69, 875 56,781 112,916 159,164 41,638 122,895 1.65 3.38 4.81 1.27 3.76 46,971 76, 679 93, 273 32,078 86, 113 1.37 2.30 2.82 0.98 2.63 9,810 32,071 45,594 8,810 36,782 0.28 0.96 127,286 149,046 102, 165 112,036 3.91 4.59 3.17 3.50 89, 055 88,980 55,180 77,286 2.73 2.74 2.41 37,731 29,142 46,985 29,653 105, 133, 184, 142, 76,235 437 712 176 382 2.40 3.33 4.24 5.84 4.54 57,270 67,909 54,848 92,201 63, 698 1.80 2.14 1.74 2.92 2.03 66,650 159,048 56,617 97, 820 175, 101 2.16 6.17 1.86 3.22 5.81 51,458 83,332 43,613 50,986 121,640 103, 579 146,783 60,695 139,249 309,278 3.45 4.91 2.07 4.76 10.68 122,851 160,262 138, 747 189, 354 123, 191 107, 675 L71 Total. 29,650 31,846 39,106 43,480 L38 0.27 L13 6,097 . Tex Auburn, N.Y La Total. 146,380 98,430 200,996 146,619 {188, 693 Cnester,Pa Per capita. 106,448 84, 418 118, 283 102, 996 58,266 80,430 111, 186 53,043 15, 24,781 17, 301 22,475 56, 1,560 10, 134 Service transfers included in 1903. 2 For details, see Table 21. "Included in Table 23 in column of outlays for "public education, ^Included in Tables 26 and 29. 1 libraries, etc." . 1.15 0.91 1.77 0.14 4,173 0.14 6,179 7,611 5,930 0.18 0.27 0.21 1.16 1.12 1.16 0.85 0.06 3,556 3,619 4,552 0.13 0.13 0.17 37,352 1,944 162 107, 138 21, 088 1.41 0.07 0.01 4.14 0.82 1,689 6,750 6,498 3,697 2,144 0.06 0.25 0.25 0.14 0.08 41, 626 16, 614 14, 447 1.61 0.66 0.67 0.56 2,041 3,000 3,974 0.08 0.12 0.16 4,802 5,612 4,206 0.19 0.22 0.17 14,251 6,990 3,498 16, 953 16, 299 0.24 0.14 0.67 0.65 479 — 44 TOTAL AND PER CAPITA PAYMENTS FOR EXPENSES AND OUTLAYS FOR SCHOOLS AND FOR MISCELLANEOUS EDUCATIONAL EXPENSES, AND SPECIFIED RECEIPTS FOR SCHOOLS, WITH ACCOMPANYING REFUNDS 1—Continued. Table [For a list of the cities in each state arranged alphabetically and the number assigned to each, see page 54,] 1002. PAYMENTS FOR SCHOOLS. RECEIPTS FROM CITY OR MUNICIPALITY. Aggregate. Salaries of teachers.2 Per capita. Grand total Group I Group II Group III Group IV . York, N.Y... Chicago, 111 Philadelphia, Pa. St. Louis, Mo Boston, Mass Baltimore, Md Cleveland, Ohio Buffalo, .. N.Y San Francisco, Cal Pittsburg, Pa Cincinnati, Ohio.. Milwaukee, Wis Detroit, New '. Mich Orleans, La.. Per capita. Total. ' Per capita. Outlays. Total. Per capita. Total. S92,251,009 S4.37 J56, 825, 794 S2.69 $19,492,148 «0.92 815,933,067 80.76 812, 647, 671 54,860,137 15, 779, 807 U, 158, 763 10,462,302 4.90 4.13 3.77 3.83 33,934,390 9, 885, 342 6,897,892 6, 108, 170 3.03 2.69 2.33 1.94 11,413,862 3,260,917 2,442,077 2,375,292 1.02 0.85 0.83 0.76 9,511,885 2, 633, 548 1, 818, 794 1,968,840 0.85 0.69 0.61 0.63 5,368,140 3,008,798 2,356,188 1, 914, 545 GROUP New Total. All other expenses. CONTRIBUTIONS. CHARGES, ETC., FOE SCHOOLS. * 823,293,241 I.— CITIES HAVING A POPULATION OF 300,000 OR OVER IN 1903. Per capita. PAYMENTS FOR EXPENSES OF LIBRARIES, ART GALLERIES, MUSEUMS, ETC. 2 Total. 83, 337, 779 0.48 0.79 0.80 0.61 2,160,685 523,460 362, 227 291, 407 480 44.—TOTAL AND PER CAPITA PAYMENTS FOR EXPENSES AND OUTLAYS FOR SCHOOLS AND FOR MISCELLANEOUS EDUCATIONAL EXPENSES, AND SPECIFIED RECEIPTS FOR SCHOOLS, WITH ACCOMPANYING REFU NDS 1—Continued. Table [For a list ol the cities in each state arranged alphabetically and the number assigned to each, see page 54.] 1903. GROUP III.— CITIES HAVING A POPULATION OF 50,000 TO 100,000 IN 1903— Continued. PAYMENTS FOB SCHOOLS. RECEIPTS FROM CONTRIBUTIONS, CHARGES, ETC., CITY OR MUNICIPALITY. Aggregate. Per Total. Y Troy, N. Salaries o£ teachers. capita. Total. Per capita. All other expenses.^ Per Total. capita. FOB SCHOOLS.* Outlays.^ Total. Per capita. Total. Per capita. 80.50 0.01 3.80 0.05 PAYMENTS FOR EXPENSES OF LIBBABIES, ART GALLERIES, MUSEUMS, ETC.2 Total. S2ol,769 248, 743 346, 800 364,776 343, 667 $3.34 3.43 5.01 5.46 6.21 $162,742 185, 176 259, 167 161, 134 229, 410 82.16 2.61 3.74 2.41 3.48 $66, 245 $22, 782 $0.30 58,567 64, 327 55,458 68, 918 0.82 0.79 0.83 1.04 33, 306 148, 184 45, 239 0.48 2.22 0.69 $37,720 451 263,060 3,261 250 Lawrence, Mass. Springfield, Mass . Des Moines, Iowa. Savannah, Ga Hoboken, N.J 245,811 453, 898 436, 451 3.72 6.92 6.76 148, 487 263, 988 78, 311 103,672 81,842 1.18 1.58 1.27 013 96,238 145, 956 0.29 1.47 2.26 32 6,618 17,128 P) 208,663 2.25 3.87 3.23 239,066 3.82 163, 636 2.46 50,848 0.81 34, 583 0.55 87, 260 1.40 Peoria, III Evansville, Ind 361, 187, 146, 220, 183, 814 164 154 698 072 5.77 3.09 2.45 3.75 3.22 150, 934 141, 083 62,138 44,291 38,323 49, 435 36,483 1.02 0.73 0.64 0.84 0.62 138, 742 2.28 0.03 0.21 0.60 0.66 16,498 74, 785 4,423 35, 006 16, 445 0.27 1.23 0.07 0.59 0.29 10,089 135,684 110,228 2.47 2.33 1.60 2,31 1.94 111, 267 259, 776 339,776 253, 473 162, 707 1.97 4.65 6.15 4.63 2.96 81, 169, 200, 138, 627 597 647 821 95, 876 1.46 2.86 3.63 2.63 1.74 26, 91, 79, 63, 35, 379 465 027 947 934 0.45 1.64 1.43 0.98 0.66 60, 102 59, 600 35,439 117,489 61,205 30, 897 0.07 0.16 1.09 1.12 0.56 31, 901 1.06 0.63 2.13 0.58 1,914 9,726 9,430 8,731 56,441 LOl 163,960 78,846 192, 153 100, 616 2.97 1.41 3.62 1.86 103,187 56, 049 111, 900 67,324 1.87 1.00 2.05 1.06 63,081 18, 651 39, Oil 15,669 0.96 0.33 0.71 0.29 7,692 4,145 41,242 27, 633 0.14 0.08 0.76 0.61 43, 627 0.79 1.52 0.71 0.33 180, 624 113,884 150, 066 134, 191 94, 761 2.19 2.94 2.69 1.93 56,798 79,644 74,866 35, 773 1.09 1.56 1.44 0.73 0.98 1.82 . 4.26 6.32 4,03 3.68 50,809 93,248 .. 221,491 322, 968 209, 057 50,000 1.02 41, 23, 43, 46, 502 961 785 164 50,000 IN Lynn, Mass Oakland, Cal New Bedlord, Mass Somerville, Mass . . . H Manchester, N. Utica, N. Kansas Y Gity, . Kans San Antonio, Tex Minn Duluth, Salt Lake Utah. City, Waterbury, Conn Elizabeth, Erie, N.J Pa Charleston, S. C. Wilkesbarre, Pa Norfolk, Va . Hfarrisburg, Pa. Yonkers, N. Portland, Y Me Houston, Tex . 96, 176 GROUP IV.— CITIES HAVING A POPULATION OF Schenectady, N. Y. Yonngstown, Ohio. Holyoke, Mass Fort Wayne, Ind... Akron, Ohio $2.82 4.09 4.22 3.75 4.78 867, 946 193, 039 201,235 176, 300 217, 225 180,469 199, 613 182, 645 118, 603 133,426 4.06 5.00 3.47 2.74 3.06 119, 536 142, 157 Lincoln, Nebr Brockton, Mass Pawtucket, R. I Birmingham, Ala. 162, 622 Rock, Ark.. Saginaw, Mich. Tacoma, Wash Covington, Ky. Lancaster, Pa.. Dallas, Tex . . Little Spokane,---Wash Altoona, Pa Augusta, Ga $127, 006 0.84 0.94 675 7,883 58,815 56,704 $1.17 0.84 0.16 1.26 1.25 61,832 84,266 2.69 3.56 1.67 1.43 1.93 60,928 67,466 16, 666 31,227 18,541 1.37 1.44 0.38 0.72 0.43 62, 25, 80, 675 544 619 1.42 0.59 0.70 488 0.86 2.67 1.31 0.73 0.96 101,998 121, 421 99,411 49, 163 58, 689 2.38 2.85 2.39 1.20 1.82 81, 959 88,080 3.80 6.15 3.84 2.76 2,16 0.75 0.94 1.20 0.80 0.26 28,665 57, 912 10,441 61, 012 28,778 0.67 1.36 0.25 1.25 0.58 20,856 1,967 12,263 38,966 20, 064 0.49 0.05 0.30 0.95 0,49 225, 689 119, 196 6.61 2.93 127, 441 86, 663 3.17 2.11 42,159 1.05 0.77 55, 989 2,052 1.39 0.05 80, 879 32, 648 2.01 0.80 102, 688 2.63 33, 172 2,829 0.07 61,783 70, 198 95, 326 93, 669 99,449 1.59 1.77 2.41 2.41 2.59 24, 126 219,176 169, 531 112, 194 Topeka, Kans Terre Haute, Ind . Allentown, Pa McKeesport, Pa... Dubuque, Iowa... 177, 146, 197, 150, 124, 3.03 3.13 3.99 3.71 90,346 118, 181 73, 304 39,843 49, 679 12,019 10, 663 31, 491 50,308 22,668 37, 616 37, 519 39, 0.62 1.26 0.58 0.97 0.98 4.57 8.85 5.28 4.08 99,855 112, 295 75, 044 82, 813 71, 917 2.57 2.96 2.00 2.24 1.92 45, 226 43,098 32, 263 23,486 1.17 0.89 1.15 0.87 0.63 827, 966 Davenport, Iowa. Quincy, 111 Salem, Mass Elmira, N. Y 192,452 92,061 121, 631 104, 915 9.07 5.21 2.47 3.29 2.86 144,892 104,387 66,200 91,288 72,848 4.01 2.82 1.51 2.47 1.97 46,484 51,919 20,861 30, 843 28, 195 1.26 1.41 0.56 0.82 0.77 Maiden, Mass.. Bayonne, N.J. Superior, Wis 172,863 179,724 157,409 139, 540 351,288 4.83 5.07 4.51 3.93 9.92 125, 661 3.5] 107,886 85,617 55,100 169, 321 3.04 2.45 1.65 4.78 47,202 31,488 36,844 27,341 41,938 1.32 0.89 1.06 0.77 1.19 38,162 46, 063 5,560 23,902 5,433 102, 693 67, 654 31, 483 41, 1,800 6,310 8,980 4,400 $1, 600 0.45 0.04 1.12 0.49 3,686 10, 000 6,573 6,714 1,000 6,564 4,069 5,084 10, 873 6,931 3,136 30,169 219 13,589 46, 054 29, 221 29, 489 12, 292 0.35 1.21 0.78 0.80 0.38 4,467 2,636 0.12 118,701 29, 178 7,206 1,218 21,835 3.28 0.79 0.19 0.03 0.60 18,314 2,671 3,161 12,242 1,880 1.14 1.00 1.61 3.95 752 56,287 27,686 30, 714 3,370 0.02 1.59 0.79 0.86 0.10 14,330 3,844 5,587 0.88 79,835 35,724 29, 439 2.13 0.97 0.78 137, 589 36, 196 3.80 0.98 0.40 15,000 40, 406 34,948 57, 099 140, 029 44, 316 17, 117 16, 183 1.14 0.43 0.41 0.78 0.01 0.14 0.61 0.14 Service transfers included in 1908. » For details, see Table 21. ^Included In Table 23 in column of outlays for " public education, libraries, etc' < Included in Tables 26 and 29. ' Less than 1 cent. 1 $13,294 21,099 1,727 52, 608 22,189 7,979 2,180 """12' 239 243 977 790 792 33, 948 $52, 720 7,689 7,011 1,523 1903. 1.22 0.58 1.04 Haverhill, Mass.. York, Pa Newton, Mass. 0.47 L21 96, 346 135, 317 13,458 31, 093 11,193 79 11,247 0.80 $0.86 131,971 120, 506 123, 554 155, 187 142, 401 Mont AND LESS THAN 86,202 38,860 17, 763 57,018 58,036 27, 189 47, 840 South Bend, Ind. Wheeling, W. Va Springfield, Ohio . Johnstown, Pa Butte, IN 1900 4,261 8,714 0.10 0.27 $16, 339 188, 684 . OR OVER 1,790 666 35, 579 37, 361 12, (') $1.29 2.04 2.84 1.92 2.49 Y Binghamton, N. Mobile, Ala 25,000 19, $17,092 19,667 11,698 20, 824 3,357 6,563 5,713 11,318 2,560 3.016 14, 606 481 ^™ CAPITA PAYMENTS FOR EXPENSES AND OUTLAYS FOR SCHOOLS AND FOR EDUCATIONAL EXPENSES, AND SPECIFIED RECEIPTS FOR SCHOOLS, WITH ACCOMPANYING ^^^ '^^''^rTctt""'^^'^'^^ MISCELLANEOUS REFUNDS 1— Continued. [For a list of the cities in each state arranged alphabetically and the number assigned to each, see page 54.] 1902. GROUP IV.-CITIES HAVING A POPULATION OF 25,000 OR OVER IN 1900 AND THAN LESS 60,000 IN 1903-Continued. PAYMENTS FOR SCHOOLS. EKCEIPTS FROM CONTRIBUTIONS, CHARGES, ETC., FOR SCHOOLS. < City number. Aggregate. CITY OK MUNICIPALITY. Per Total. 123 124 12.S East St. Louis, 111 Springfield, 111.... Chester, Pa capita. S142, l;S4 114, lUl 115, ,s;i3 236, 701 126 127 Chelsea, Mass Fitchburg, Mass. 12S 129 130 181 132 Knoxville, Tenn.. Rockford, 111 Sioux City, Iowa.. Montgomerj', Ala. Taunton, Mass .66,092 99, 6(i,i 134, SIS 133 134 136 136 137 Newcastle. Pa Passaic, N. J Atlantic City, N.J Canton, Ohio Jacksonville, Fla 110,414 138 139 141 142 143 Galveston. Tex Auburn, N. Y Raoine, Wis South Omaha, Ntbr. Joplin, 148,316 . 030 114,248 66, 1.63, 4,S3 793 113, 601 98, 1 7S, 703 OX, 344 lei;. H'ji; nj,y49 Mo 59, Salaries of teachers. 868 $1.10 3.23 3.28 6.70 4.44 Total. Per 98,082 84,269 Xi, 315 66, 799 Per Total. capita. $2.48 2.35 1.86 2.78 2.52 J.sii,159 All other expenses. - capita, f 56, 126 24, 765 31,622 31, 324 36, 946 81.62 0.70 0.90 0.88 8,884 0.26 0.92 0.90 0.20 0.94 1.66 3.08 4.07 2.06 3.55 47, 69, 208 875 92,041 31,774 84, 101 1.40 2.16 2.78 0.99 2.61 3.54 4.95 3.21 3.60 67,616 84,145 63,436 77, 126 2.17 2.71 1.74 2.44 24, 277 29, 334 45, 207 2. 5,6 65,-388 3.47 5.42 3.88 2.05 65, 724 72, 598 59, 890 47, 670 1.79 2.10 2.36 2.02 1.63 23, 27, 27, 35, 12, 1.11 29, 690 29, 791 6, 415 30, 147 0.78 0.95 1.47 1.16 36, 476 315 0.76 0.89 0.89 1.19 0.42 761 368 183 198 Outlays. Total. Per capita, Total. 801 7,949 764 3,949 1,284 $0.17 0.22 0.84 0.11 0.04 42,021 7,546 11,586 10, 743 3,627 S5, K,6I1 SO. 18 18,412 107, 295 27, 101 0..62 9X3 27,XJ1 0.39 0.87 18, .621 0.59 1.29 12, 40, 004 3.04 0.81 150 14,869 66, 660 19, 926 0.48 2.17 0,67 Per capita. PAYMENTS FOE EXPENSES OF LIBRARIES, ART GAL- ERIE8, MUSEUMS, ETC. 2 Total. Per capita. *4, 472 561 0.10 4,735 8,168 0.13 0.24 1.24 0.23 0.35 0.34 0.11 6,776 2,567 1,377 8,123 0.08 0.04 0.25 23, 509 42, 075 34, 775 16, 006 0.75 1.36 1.13 0.48 2,586 24, 770 16, 261 1,200 2,000 12,228 0.80 0.52 0.86 0.17 0.42 80 570 0.02 8,941 35, 656 9,785 84, 376 24,841 0.30 1.17 0.38 2.83 0.84 4,850 376 0.16 0.01 10,022 1,600 0.34 0.05 1,000 827 0.10 0.13 4,392 3,528 0.15 0.13 5,842 2,474 1,650 0.21 0.09 0.06 3,792 0.14 2,941 "6.'i2 29, 26,410 5, 151 8, 0.21 1,803 0.04 0.06 0.29 I 144 145 146 Joliet,IlI 162, 263 147 Chattanooga, Tenn Woonsocket, R.I . Sacramento, Cal 148 La 149 160 151 152 163 Oshkosh, Wis Newport, Ky 154 157 158 159 New 160 161 162 174 Fort Worth, Tex Easton, Pa Gloucester, Mass. Jackson, Mich . . 55, 118 . 125, 129 158, 823 107, 764 . Crosse, Wis Williamsport, Pueblo, Colo 116, 970 60, 930 89, 681 Pa 206,644 Iowa 117, 225 Britain, Conn.. Cedar Rapids, Iowa. Lexington, Ky 161, 789 117, 474 56, 686 Coiincil Bluffs, Bay City, Mich 86,459 82, 132, 91, 65, 1 - 8 « 6 680 457 401 603 5.36 1.82 4.22 5.32 3.63 81,414 41,493 50, 454 115, 140 68,457 2.69 1.37 1.70 3.86 2.31 3.98 2.10 3.08 7.16 4.18 60, 369 57,843 60, 653 112, 520 71,370 2. 6.49 4.32 2.03 3.13 64, 697 73, 593 44, 179 5.04 3.46 2.60 59,448 64,139 58, 133 58,477 48, 912 36, 946 06 1.99 2.08 3.90 2.54 2.34 2.71 1.61 2.15 -31 43, 904 10,401 22 0'34 25, .629 28, 536 39, 307 0.86 0.96 1.32 49, 146 15, 148 1.45 0.11 1.66 0.61 41,659 3,087 1.41 20, 208 o.n 21,247 26, 274 1.76 0.27 '39,614 7,436 21, 902 0.69 0.73 0.90 1.37 0.78 840 1,476 2.09 0.06 17,807 12, 779 18, 764 27, 482 0.64 0.47 0.69 0.99 7,431 0.28 1.28 27,843 1.04 0.81 0.06 0.61 15, 042 0.51 29,028 43, 738 38, 419 1.00 1.51 1.37 29, 2.52 1.06 1.56 0.42 0.86 42,405 11,407 23, 600 2.39 11,110 2.21 2.21 1.94 40, 766 32, 924 16, 691 0.41 1.65 1.25 0.66 3, 226 50, 386 57, 33, 558 For details, see Table 21. Included in Table 23 in column of outlays Included in Tables 26 and 29. Less than 1 cent. for "public education, 21, 320 1,659 15,276 Service transfers included in 1903. o BulL No. 20—05- 1. libraries, etc' 1,