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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,