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http://www.archive.org/details/cu31924013980317

DEPARTMENT OF COMMERCE AND LABOR

BUREAU OF THE CENSUS
S.

N. D.

NORTH, DIRECTOR

BULLETIN

50

STATISTICS OF CITIES HAVING A

POPULATION OF OVER. 30, 000
1904

WASHINGTON

GOVERNMENT PRINTING OFFICE
1906
LlOa^

T^

CENSUS BULLETINS.
1.

2.
3.
4.
5.

6.
7.
8.
9.

10.
11.
12.

13.
14.
15.

16.
17.
18.
19.

20.
21.
22.

23.
24.
25.
26.
27.
28.

29.
30.
31.

32.
33.
34.
35.

36.
37.
38.
39.
40.
41.

42.
43.

44.
45.
46.
47.
48.

49.
60.

Geographioai, Distbibution op Population.
Qdantitt op Cotton Ginned in the United States (Crops op 1899 to 1902, moLtrsiVB).
Street and Bleotrio Railways.
A Discussion op Increase op Population.
Central Electric Light and Power Stations.
Mineral Industries op Porto Rico.
Estimates op Population op the Larger Cities op the United States por 1901, 1902, and 1903.

Negroes in the United States.
Mines and Quarries.
Quantity of Cotton Glnned in the United States (Chops op 1899 to
Municipal Electric Fire Alarm and Police Patrol Systems.
The Executive Civil Service op the United States.
A Discussion op Age Statistics.
Proportion op the Sexes in the United States.
A Discussion op the Vital Statistics op the Twelpth Census.
Irrigation in the United States: 1902.
Telephones and Telegraphs: 1902.

1903, inclusive).

Census op Manufactures: 1904. Michigan.
Quantity op Cotton Ginned in the United States (Crops op 1900 to 1904, inolusive).
Staitstics op Cities having a PolfuLATioN of over 25,000: 1902 and 1903.
Commercial Valuation op Railway Operating Property in the United States: 1904.
Proportion op Children in the United States.
Census Statistics op Teachers.
Insular and Municipal Finances in Porto Rico por the Fiscal Year 1902-3.
American Cotton Supply and its Distribution for the Year ending August 31, 1905.
Illiteracy in the United States.
Census of Manufactures: 1905. Maryland and District op Columbia.
Census op Manufactures: 1905. Kansas.
Census of Manufactures: 1905. Nebraska.
Census op Manufactures: 1905. Arizona, Indian Territory, New Mexico, and Oelahoua.
Census op Manufactures: 1905. Delaware.
Census op Manufactures: 1905. Iowa.
Census op Manufactures: 1905. Florida.
Census of Manufactures: 1905. Montana, North Dakota, South Dakota, and Wyoming.
Census of Manufactures: 1905. Missouri and Arkansas.
Census op Manufactures: 1905. Rhode Island.
Census op Manufactures: 1905. Colorado, Idaho, Nevada, and Utah.
Census of Manufactures: 1905. Indiana.
Census op Manufactures: 1905. North Carolina and South Carolina.
Cotton Production and Statistics of Cottonseed Products: 1905.
Census op Manufactures: 1905. New Hampshire and Vermont.
Census op Manufactures: 1905. Connecticut.
Census op Manufactures: 1905. Alabama.
Census op Manufactures: 1905. Virginia and West Virginia.
Statistics op Cities having a Population op 8,000 to 25,000: 1903.
Census op Manufactures: 1905. Minnesota.
Census op Manufactures: 1905. Kentucky and Tennessee.
Census op Manufactures: 1905. Louisiana, Mississippi, and Texas.
Census op Manufactures: 1905. California, Oregon, and Washington.
Statistics op Cities having a Population op over 30,000: 1904.
Note.— Bulletins in this list may be obtained upon application to the Director ol the Census.

LETTER OF TRANSMITTAL.
depaetment of commerce and labor,
Bureau of the Census,
Washington, D. C, July 19, 1906.
Sie:
I have the honor to transmit herewith a bulletin presenting official statistics relating to the finances
of cities having a population of over 30,000, the collection of which was authorized by the act of July 1, 1898,
as amended by the acts of March 3, 1899, and March 6, 1902, as more fully set forth in Bulletin 20, dated

July 31, 1905.

These

statistics

were collected and tabulated under the supervision

of

Mr. Le Grand Powers,

chief statistician for agriculture.

Very

respectfully,

Hon. ViCTOE H. Metcalp,
Secretary of Commerce and Labor.
(3)

STATISTICS OF CITIES HAVING A POPULATION OF OVER
30,000: 1904.

INTRODUCTION.
This bulletin

is

of annual reports

virtually a continuation of the series

on the

statistics of cities

having a

population of over 30,000, formerly published by the
Bureau (then Department) of Labor. The corresponding statistics for 1902 and 1903 were compiled
and published in Census Bulletin 20, in combination
with similar statistics for cities containing between
25,000 and 30,000 inhabitants.
In addition to the statistics of municipal finance
and the table of population and area. Bulletin 20
contains tables relating to police and fire departments,
public schools, public libraries, municipal waterworks

and gas and

electric light plants, streets, street lighting,

street railways, public parks, building permits, liquor

and sanitary inspection, sewers, removal
and garbage, almshouses and orphan asylums,
marriages and divorces, and deaths. The Bureau of
saloons, food

of ashes

the Census, being unwilling to publish statistics unless
the expense is justified by the demand therefor, decided, after considerable investigation of the subject,
not to publish for 1904 any statistics of cities other
than those relating to municipal finance. Accordingly, this bulletin is limited to statistics of the financial

transactions,

debts,

and properties

of

cities,

together with their area and population.
The object of the Census investigation relating to
municipal finance is to secure and present the principal data relating thereto in a form which will admit of
comparisons between the several cities. Among the

important questions which may be answered by such
comparisons are the following: The relative total cost
of mimicipal government; the relative cost of maintaining specific public services, such as schools and

and fire protection; the relative cost of conand maintaining sewers, streets, etc.; and
the per capita revenue derived from all sources or
from any specific source.
In Census Bulletin 20 is given a concise statement
police

structing

Census classification of municipal
with definitions of
technical terms used both in that bulletin and in this
of the basis of the

payments and
one.

duced

A

receipts, together

limited

number

of the definitions are repro-

in the text descriptive of

the general tables.

Those desiring a fuller explanation of the basis of
the Census classification and the significance of its
terminology are referred to Census Bulletin 20.
Variations in municipal organization. The data for
the Census statistics of municipal finance are necessarily derived from the books of accounts of city governments. The statistics are affected, therefore, both
by the very great variety in the forms of 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 finance officers, the various departments of municipal activity being subject
to one control or supervision, and all persons engaged
therein receiving their compensation through the
same channel.
In other cities the administration of municipal

—

functions

is

distributed

among

a

number

of

more

or

independent but correlated branches or bodies.
The one having charge of the most important functions is usually spoken of as the "city governxaent."
But the activities of the "city government" do not
include all public activities conducted by the municipality; its payments do not. include all payments
less

authorized by 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

Census seeks to present finance statistics is not
limited to the "city government," as above defined,
but includes all corporations, organizations, commisof the

boards, and other local public authorities
through which the people of the city exercise any
privilege of local self-government, or tlurough which
they enjoy the exclusive benefits of any municipal
sions,

function.

Fiscal year 1904-

—The data secured by the Bureau

of the Census for each division or

nicipal

government are

department

for a fiscal year

shown
(5)

of

mu-

as such

In the local reports

and records; the date

of close of

the fiscal year for each of these divisions is

Table

shown

in

3.

In selecting the fiscal year for which the transactions
sverc to be included in this report, for the "city govermnent" there was chosen the one having six or more
months in the calendar year 1904 and thus more
nearly concurrent therewith; but where the fiscal year
ended June 30, thus having six months in each of two
ye&Ts, the fiscal year ending June 30, 1905, was chosen.
For municipalities whose functions are performed
by two or more independent divisions or departments
having different fiscal years, the foregoing rule was ob-

served for the "city government," while for the auxiliary or coordinate branches^was chosen the fiscal year
more nearly concurrent with the fiscal year of the city

government.
noted:

To this last rule, however, one excepWhere the close of the fiscal year of the

tion

is

city

government

between January

fell

1

and June

30,

1905, for the subordinate branches the fiscal years
closmg next prior to June 30, 1905, were chosen. Where

year of any department of a municipality
six months from that of the city government, the fiscal year chosen for that department is
the one closing six months prior to the end of the fiscal
the

fiscal

differs

by just

year of the city government.

DESCRIPTION OF GENERAL TABLES.

—

General arrangement.
Table 1 presents the population of the 151 cities as reported at the censuses of

1890 and 1900, and estimates of their population June
1, 1902, 1903, and 1904, together with exhibits of
their land and water areas.
Tables 2, 3, and 4 present certain summaries of the
transactions and balances of the cities.
Tables 5, 6, and 7 present detailed statements of
payments for municipal expenses and outlays.
Table 8 is a detailed statement of the payments of
interest on municipal debt obligations, and Table 9 is
an exhibit of payments and receipts on account of the
principal of the public debt.
Tables 10 to 14 are statements of the various rev-

enue receipts of the cities.
Tables 15 to 18 are exhibits of the transactions and
balances of private trust funds and accounts, public
trust funds, investment funds, and sinking funds,
respectively.

Tables 19, 20, and 21 are exhibits relating to the
public debt.

Table 22

is

a detailed statement of the principal

and Table 23 is a
statement of the valuation of property assessed for
salable possessions of 'the cities,

taxation, the

amount

of taxes

levied,

and certain

other information relating to taxation.
Tables 24 to 28 present summaries of total and per
capita

payments and

receipts.

Table

1.

—

Population and area. ^This table gives, for each of
the 151 cities, the population enumerated at the Federal censuses of 1890 and 1900 and the estimated popuThe estimates are
lation for 1902, 1903, and 1904.
those adopted and used by the Bureau of the Census
whenever it is necessary to compare data collected in
intercensal years with contemporaneous population,
as in the per capita debt, per capita payments and

purpose

In this connection, mention
should be made of the fact that if during any year any
territory was annexed to a given city, the estimates
for the succeeding year include the population in 1900
of the territory annexed, plus the increase in its popu-

two Federal censuses.

computed upon the same

basis as that of the
deductions are made in
original city; corresponding
the case of territory detached during the year.
Where there has been a state census, the returns of
that census are accepted for the year to which it relates, and estimates are made for other years by
applying the average annual increase as determined
by a comparison of the state census with the Federal
census of 1900. The table calls attention, by appropriate footnotes, to all estimates thus based partly on
Federal and partly on state censuses. The estimates
of the population, in 1902 and 1903, of the cities of
Florida, Iowa, Massachusetts, Minnesota, New Jersey,
New York, Rhode Island, and Wisconsin, differ from
the estimates given for the same cities in Bulletin 20.
In the case of Los Angeles, Cal., the available information indicates a rate of increase in population
much greater than would be shown by the application
lation

above set forth; accordingly, no estiand no per capita figures are computed.
The estimate for Los Angeles, prepared in
the manner above described, is, however, included in
the total estimated population of the 151 cities and
of the group iu which it belongs and is utilized ia
computing the per capita figures for these totals.
The area, as given in Table 1 for each of the 151
of

the rules

mate

is

cities, is

given,

the

number

of acres included within the limits

on June 1, 1904, subdivided wherever posinto land and water areas.

of the city
sible

The date of the latest incorporation is the date of
the charter under which the affairs of the city were
administered at the time to which this inquiry relates.

Table

assumed, in the
absence of any state census, that the annual increase
of population since the last Federal census is equal to

2 separates municipal

one-tenth of the decemiial increase between the last

main

receipts, etc.

For

this

it is

Payments and
classes

2.

receipts classified hy cTiaracter.

—Table

payments and receipts into two
payments to and receipts from the

—

puLlic,

and payments to and receipts from departand accounts. The payments

subclasses

—

from*sales to the public, and

(a) receipts

ment's, offices, industries,

payments

of the first class decrease the resources of the city, while

or other property

those of the second do not; and the receipts of the

add to the municipal resources, while those
do not. The payments to and receipts
from departments, offices, industries, and accounts are
referred to by the Bureau of the Census as "transfers,"
though some cities refer to them as "inter se transactions."
In this and other Census bulletins, all payments and receipts other than those above designated
as transfers are referred to as "payments to the public" and "receipts from the public"
the former including payments to municipal employees for salaries
and wages.
Payments to and receipts from tJie public. In order
to show the total and relative cost of municipal government in the several cities, in Table 2 the payments to
and receipts from the public are divided into those
which are and those which are not essential to the
maintenance of the functions of the city; these two
classes are designated as "corporate" and "tempo-

first class

of the second

—

—

rary," respectively.

—

Corporate payments and receipts. Corporate payments are divided into those for expenses, for outlays,

and corporate
receipts into those from revenues and from loans which
In practice, with these corincrease the public debt.
porate payments and receipts are combined certain
temporary payments and receipts, and, in most cities,
This is explained in the text accomservice transfers.
which also gives definitions of expenpanying Table 4,
ses, outlays, and revenues.
Temporary payments and receipts. Temporary payments and receipts are of three general classes, as
and

for the decrease of the public debt,

—

from the public, of securities
on investment account of sinking,
investment, and public trust funds; (&) receipts from
sales to the public of bonds or other evidences of
municipal indebtedness, and counterbalancing payments of outstanding debt obligations; (c) receipts
from sales of such properties, as real estate, and counterbalancing payments for the purchase of other properties, or counterbalancing deductions therefor on the
for purchases

balance sheet.
(3) Payments and receipts of cities acting in the
capacity of agent or trustee for private individuals or
for other civil divisions; these include the collection
and payment of taxes, licenses, etc., for other civil
divisions, and all payments and receipts in a private
fiduciary capacity, such as are included in Table 15.
The following table summarizes the various temporary payments and receipts to which reference is made
above, and gives the numbers of the general tables of

which the several
and receipts are presented:
this bulletin in

Table

I.

classes of

Summary of temporary payments and

CHAKACTEE OP PAYMENTS AND RECEIPTS.

In

Table—

Total.

payments

receipts: 1904.

Payments.

Beceipts.

$316,012,871

$317,512,079

9

268,870,610

8,10

19,065,643

Agency, private trusts

15

14,088,364
183,902

Investments, public trust funds.
Investments, investment funds..
Investments, sinking funds
Errors

16
17
IS

268,870,610
17,801,055
1,262,312
14,206,557
111,067
6,621
809,644
632,043
7,707,203
2,467,003
1,010,756
1,496,826
539,892

Debt obligationa
Agency, taxes
Agency, licenses, etc.

4

Refunds

4

Sales of real property
Accrued interest

4
12

2,035,023
170,686
5,493,666
1,610,756
2,457,603
1,496,826
639,892

follows
(1) Those payments in revenue and expense accounts which do not represent any part of the cost of
municipal operation or maintenance, and those receipts
which do not constitute any part of the revenue for

meeting such

costs.

There are three subclasses

—

(a)

payments and receipts of a city in correction of errors,
to which the Bureau of the Census applies the specific
designation "refunds," and the previous counterbalancing receipts and payments in error; (6) receipts
from accrued interest on city bonds sold to the public,
and the counterbalancing payments at the next interest settlement; and (c) payments by sinking, investment, and public trust funds of accrued interest on
investments other than city securities purchased from
the public, and the counterbalancing receipts at the

The

from accrued interest on city bonds
and the
counterbalancing payments in Table 8; payments of
accrued interest on investments purchased by the
permanent funds are shown in Tables 16, 17, and 18,
and the counterbalancing receipts in Table 12. The
temporary payments and receipts on account of debt
obligations are always the smaller of the amounts
given in columns 2 and 5 of Table 9.
Transfer payments and receipts.
In Table 2 transfer payments and receipts are divided into three
groups, to which are given the designations "service
transfers," "interest and loan transfers," and "gen-

—

eral transfers."

transactions

next interest settlement.

offices,

Those payments and receipts connected with the
purchase and sale of investments and fixed assets, and
with loan transactions, which neither add to nor lessen

pay

(2)

the aggregate assets or liabilities of the municipality,
but merely change the form thereof. There are three

receipts

sold to the public are entered in Table 12,

Under

between

'

'service transfers " are entered

two

divisions,

departments,

funds, or accounts of a municipality, in which

one performs some service for another and receives
or credit therefor; such services include all
labor performed and all articles produced and furnished by one industry or department for another.
Under "interest and loan transfers" are entered pay-

8

ments by the sinking, investment, and public trust
funds and receipts by the city on account of city
securities purchased by these funds from the city for
investment; and payments by the city and receipts
by these funds for interest on, and for the cancellation
or redemption of, the city securities held by these

Under "general transfers" are entered all
those transfers of money, material, or credit between
any two departments, oflBces, funds, or accounts not
involving the performance of any services, with the

funds.

exception of the interest and loan transfers defined
above.

Table II.—SUMMARY OF SEEVICE TRANSFERS:

1904.

PAYMENTS.
In
Table-

Class of payments.

Total.

Amount.

In

1

Interest

Municipal service income
Municipal industrial income.

Given in footnotes.

Table III.—SUMMARY OF INTEREST
PAYMENTS.

General revenues
Special assessments

1,714,745
1039
97,592
112,875

AND LOAN TRANSFERS:

Amount.

$1,924,458

Total.

51,925,851

General and municipal service expenses.
Municipal investment e.xpenses
Municipal Industrial expenses
Outlays

Class of receipts.

Table—

1904.

118,816
167,695
1 26, 733
606, 646
1,204,568

9

assignment of municipal functions to the various divisions- and funds of the municipal government; or they
may be due to a discovery that funds which should
have been included in Bulletin 20 were omitted therefrom, or, in a few cases, to minor errors in the method
of reporting on the part of the Census agents.

Table
Principal payments.

—The
—

of their debt,

powers of

porate authority to conduct business operations;
the receipts from revenues of cities are given in detail
in Tables 10 to 14.

The column
4.

principal

payments

of

kinds for expenses, for outlays, and
for decrease of indebtedness.
Under the designation
"expenses" the Bureau of the Census includes the
costs, paid qr payable, of services, rents, and materials purchased or otherwise obtained, for the corporate maintenance of cities and for conducting the
business undertakings for which they have corporate
authority; payments for municipal expenses are reported in detail in Tables 5, 6, and 8. Under "outlays" the Bureau of the Census includes all costs, paid
or payable, incurred by cities in the purchase of land
and in the purchase or construction of buildings and
other structures, equipments, improvements, and additions that are more or less permanent in character;
payments for municipal outlays are reported in detail
in Table 7.
The column of payments " for decrease
of indebtedness" shows, for those cities which in 1904
paid more for the redemption of debt obligations than
they received from new loans, the amount of net
decrease in debt these payments are also included in
column 8 of Table 9.
The payments for expenses and outlays of cities, as
shown on the city books, include service transfer payments by one department to another, and payments in
error which are later corrected by refund receipts.
To
ascertain the actual costs to the taxpayers for expenses
cities are of three

and outlays, and for the redemption
from the exercise of their corporate
taxation and police control and their cor-

their expenses

;

and outlays, all payments of these two classes must be
deducted from the aggregate payments shown on the

of

receipts

"from loans increasing

indebtedness" shows the amount of net increase in
debt for those cities which in 1904 received more from
new loans made than they expended for the cancellation of old debt obligations.
Temporary payments and receipts. Refund payments of cities are the amounts paid to correct previous

—

errors in the collection of receipts.

Refund

receipts

are the corresponding receipts in correction of errors

made

in municipal payments.

Table 4 gives also the

amounts realized by cities from the sale of real property
exclusive of that in the possession of the sinking,
investment, and public trust funds.

Table

5.

General and municipal service expenses.

—Under the

designation "general expenses" the Bureau of the

Census includes those expenses of cities incurred in connection with the exercise of governmental functions
those functions which are as a rule performed for all
citizens alike, without any attempt to measure the
of benefit conferred upon individuals or the
exact compensation therefor. Most of these functions are essential to the existence and development
of government, and to the performance of the governmental duty of protecting life and property and maintaining a high standard of social efiiciency. Under
the designation "municipal service expenses" the Bureau of the Census includes those expenses incurred by
cities in connection with municipal services performed

amount

are those derived from revenues and from loans increasing public indebtedness. Under "revenues" the

by its departments or offices other than
municipal industries. As the payments for these two
classes of municipal expenses can not be separated
save in isolated instances, they are given together in
detail in Table 5.
General and municipal service expenses are first
All payments are
classified by character and object.
divided into two groups the first including those paid
to the public, and the second those paid to the various departments, offices, and industries of the city;
the latter are designated "service transfers." Payments to the public are reported as for salaries and
wages and for miscellaneous objects. For the various departments, offices, and accounts, payments for
miscellaneous objects and service transfers are included under the common designation "all other."
The second classification of these expenses shows
them grouped according to the class of revenues from!
which they are met or are to be met from special

Census includes the amounts received or
receivable by cities, in cash or other form, for meeting

assessments or from other revenues.
The third classification is by departments,

books; it is always possible to make such deductions, provided the books are kept in accordance with
the requirements of correct accounting. Further, to
show the net additions to the value of the permanent
improvements of cities, there must be deducted from
outlays an amount equal to the sum realized from the
sale of real property, exclusive of that belonging to
some one of the permanent funds. Deductions for
service transfer and refund payments, and for receipts
from the sale of real property, have been made from
the total payments reported in Table 4, and the net
amounts are given in Table 2, in the column "corporate
payments;" these are the net payments to the public
for expenses, for additions to the value of municipal
possessions, and for decrease of the public debt.
Principal receipts.

Bureau

of the

—The principal receipts

of cities

or provided

—

—

offices,

10
and accounts. In this classification the departments,
offices, and accounts are first arranged in nine groups
or divisions, to which are given the following designations: I. General government; II. Protection of life
and property; III. Health conservation and sanitation;
IV. Highways; V. Charities and corrections;

Table IV.

VI. Education;

New York,

VII. Recreation;

IX. Miscellaneous.

VIII. Interest;

The general arrangement

table fully sets forth the offices

of the

and accoimts included

under each.
The arrangement here employed differs in some particulars from that presented in Bulletin 20, changes
having been made to meet certain criticisms called
forth by the earlier publication, and to assist the Bureau in making the statistics for the several cities
more comparable. The more important of these
changes are the transfer of "courts," shown in Bulletin 20 under the division "public safety," to "general
government," which is given in Bulletin 20 as "general administration;" and the rearrangement of the
remaining classes of the division of "public safety,"
together with the division of "highways and sanitation,"

as

shown

in Bulletin 20, into three groups,

given in this bulletin the designations "protection of
life and property," " health conservation and sanitation," and "highways."
The only other changes affecting

all

cities consist of

settlements

transferring

(1)

damage

—those of the current year to "miscellaneous,"

which

is

now

Division IX, and those secured or rendered in former years to "payments for reduction of

municipal debt," in Table 9;

(2)

segregating pay-

ments for interest on loans for municipal industries,
and transferring them from Table 5 to Table 6.

The changes above mentioned,

as well as those re-

below in connection with Massachusetts
cities, should be considered in making comparisons,
either for indiA^idual cities or for groups of cities, between this bulletin and Bulletin 20.
Of the total payments for general and municipal
service expenses reported in 1903, 58 per cent were
The corresponding percentfor salaries and wages.
age for 1904 was 61.4. The difference is due largely,
if not wholly, to the transfer of interest on loans for
municipal industries from Table 5 to Table 6, to which
attention has already been called.
Under "lodging houses," in Table 5, the payments
ferred to

to private lodging houses are included in the

other."

To
Total.

other

civil divi-

sions.

.

San Francisco, Gal.
Pittsburg, Pa
Orleans, La.

New

Washington, D.
Denver, Colo

.

C.

Allegheny, Pa
Worcester, Mass.

.

New Haven, Conn.
Scranton, Pa
Fall River, Mass.

.

Cambridge, Mass.
Lowell, Mass
Hartford, Conn. .
Bridgeport, Conn.

Lynn, Mass

New BedJord,

Mass.
Mass
Lawrence Mass
Somerville, Mass
Waterbury, Conn.
Springfleld,
,

166,722

44,505
149,991
7,984
47,678
101,323

1,745
37,026

900
1,787
26,771
259,001
1,428

900
1,787
259,001
1,428

496
6,958
18,162
183
9,751

18,162
183
9,484

8,112
2,077
23,983
6,905
7,353

Mo

1750,995

44,605
149,991
7,984
49,423
138,348

N. Y.
Philadelpliia, Pa.
St. Louis,

8,112
2,077
23,112
6,905
7,363

4,660
1,628
6,124
3,566

4,666
1,528
6,124
3,566
9,824

.

Portland,

private

associations.

$817,717

Total.

Boston, Mass
Baltimore, Md.

To

Me

26,771

496

6,958

Holyote, Mass.
Brockton, Mass,
Haverhill, Mass.
Salem, Mass

8,869
2,333
1,794
2,753
6,434

385
483
1,318
2,651
2,891

385
483
1,276
2,651
2,891

871

2,333
1,794
2,763
5,434

Maiden, Mass
Mass
Newton, Mass...
Fitc-hbiirg, Mass.
Taunton, Mass..

267

Cht'lsea,

43

and judgments from "general govern-

ment"

"all

Payments to other cwil divisions and to private associations
on account of the insane: 1904-

These

payments,

which

column

aggregated

$2,100, were as follows: Baltimore, Md., $1,000; Indianapolis, Ind., $600; Evansville, Ind., $500.

In like manner, under "insane in institutions," the
to other civil divisions and to private
associations are included in the column "all other."

payments

Those payments were as follows:

The amounts reported in Division IX, " miscellanecolumn "damage settlements and current
judgments," include all payments of damage claims
settled outside of the courts and all payments of
ous," in the

judgments rendered against the city during the year.
The payments for judgments of previous years are
included in Table 9, among payments on account of
the public debt. In Chicago, 111., the payments of
judgments of previous years (included in Table 9)
aggregated $4,877,685, as compared with $341,212
for those of the current year (given in Table 5).
Exceptional payments hy Massachusetts cities.
Payments of an exceptional nature are made by
Massachusetts cities to the state on account of the
principal and .interest of certain loans, as those for
armories, for metropolitan parks (including Charles
river improvements), sewers, and water, and for
the abolition of grade crossings. In Bulletin 20 all
these payments were included in Table 21, in the
division "miscellaneous general expenses."
In this
bulletin the payments for interest on account of metropolitan water loans, and the payments for maintenance of the metropolitan water systems, are included in the columns "for interest" and "waterworks," respectively, of Table 6; all other such payments to the state for interest and for maintenance
are included in the proper columns of Table 5. The

—

11

payments to the

state

included in Table

on account of sinking funds are
payments on account of mu-

9, as

nicipal

debt.
If a report for Massachusetts state
sinking funds can be secured, showing at once the

amount to the credit of the several cities and the
portion of the state loans properly chargeable to each,
the facts thus obtained will be embodied in future
tables of this series, the methods of presentation of
these exceptional data being modified accordingly.

As
the

presenting a basis of comparison, there are given
following condensed exhibits of payments of

Massachusetts cities to the state on account of sinking fund provision, interest, and maintenance of the
objects referred to above:
Table V.

Payments ly Massachusetts

cities to the state

on specified

accounts: 1904-

ON ACCOUNT OF ARMORIES.
For

TotaL

Total..

Boston
Worcester...
Fall River...
Lowell
Cambridge...
J.yim
New Bedford
SomerviUe...

Lawrence
Springfield...

Fitchburg. .

sinking
fund.

For
interest.

$96,656

$37,851

$58,805

34,704
6,300
8,882
4,984
10,446
5,193
8,777
3,990
4,685
5,677
3,018

12,623
2,335
3,730
1,764
4,987
2,126
3,139
1,690
1,925
2,304
1,178

22,081
3,915
5,152
3,220
6,469
3,067
5,638
2,3C0
2,700
3,373
1,840

ON ACCOUNT OF METROPOLITAN PARKS.

12
Only one or two cities charged their industries with
any costs for the services of general city officials, as
the comptroller and treasurer. Cities making these
charges base their action upon correct accounting principles, although the amount of the charge is arbitrary,
being based upon the ability of the industry to meet
it more than upon the cost of the service performed.
These costs have been entered under the several
offices

—such

as that of comptroller, treasurer, etc.

in Table 5, rather than in the several
6,

make

in order to

columns

of

Table

the statistics of the several cities

as comparable as possible.

In the interests of correct
accounting, as well as of correct comparative statistics
of such industries, it is hoped that the comptrollers
and auditors of our cities will agree upon some uni-

form rule for determining the correct amount to be
charged to these industries as the expenses for the
services

general

of

the

comptroller,

treasurer,

and other

officials.

In comparing Table 6 with the corresponding table
of Bulletin 20, consideration should be given to the

fact that Table 6 includes

payments

for interest

on

account of municipal industries, while the corresponding payments in former years could not be
segregated from general and municipal service
expenses for interest.
In Chicago, expenses for the administration of the
department of electricity are included with those of
the electric light works operated by the city and by
the park boards. The expenses of the department of
electricity for police and fire alarm telephone arid telegraph systems and for street lights are included in the
proper columns of Table 5.

Many

operate electric light plants exclusively
and public buildings, not furnishing light to customers; expenses of such electric
light plants are included not in Table 6, but in the
appropriate columns of Table 5.
cities

for lighting streets

The

totals for the industries reported

head "all other industries"
are as follows:

INDUSTEY.

for

under the

more than one

city,

13

Number
ol cities

reporting.

New York,
Cemeteries and crematories . .
Markets and public scales
Docks, wharves, and landings
Subways for pipes and wires .

Rapid transit subways
Public balls
General real estate .

.

."

N.

Docks, wharves, and landings

Y

I

i

Rapid transit subways

iToll bridges

190,631
359,291
3,161,837
154,015
9,839,775
4,784
6,831

Chicago,

In the following paragraphs, which show by what
outlays for each industry were reported, the
cities are arranged in the order of the city numbers.
The 19 cities reporting outlays for cemeteries and
crematories were Boston, Mass., Cleveland, Ohio,
Providence, R. I., Fall River, Mass., Lowell, Mass.,
Richmond, Va., Lynn, Mass., New Bedford, Mass.,
Lawrence, Mass., Manchester, N. H., Salt Late City,
Utah, Saginaw, Mich., South Bend, Ind., Terre Haute,
Ind., Little Rock, Ark., Salem, Mass., Maiden, Mass.,
Joplin, Mo., and Racine, Wisconsin.
The 16 cities reporting outlays for markets and public scales were St. Louis, Mo., Baltimore, Md., Milwaukee, Wis., St. Paul, Minn., Rochester, N. Y., Columbus, Ohio, Grand Rapids, Mich., Duluth, Minn.,
Houston, Tex., Tacoma, Wash., Akron, Ohio, Mobile,
Ala., Wheeling, W. Va., Knoxville, Tenn., Canton,
Ohio, and Council Bluffs, Iowa.
cities

11 cities reporting outlays for docks, wharves,

New York, N. Y., Chicago, 111.,
Md., Cleveland, Ohio, Jersey City, N. J.,
Baltimore,
Portland, Oreg., Wilmington, Del., New Bedford,
Mass., Oakland, Cal., Augusta, Ga., and Quincy,
and landings were

IlHnois.

The 5 cities reporting outlays for subways for pipes
and wires were Baltimore, Md., Buffalo, N. Y., Springfield, Mass., Erie, Pa., and Newcastle, Pennsylvania.
The 2 cities reporting outlays for rapid transit subways were New York and Boston.
The 2 cities reporting outlays for public halls were
Buffalo, N. Y., and Peoria, Illinois.
The 2 cities reporting outlays for general real estate
were Schenectady, N. Y., and Birmingham, Alabama.
Outlays for each of the following industries were
reported by only one city: Toll bridges, by New York,
N. Y. waterpower development in connection with
drainage canal, by Chicago, 111.; equipment of house
of refuge bakery, by St. Louis, Mo.; asphalt plant,
by Detroit, Mich.; equipment of high school lunch
room, by Rochester, N. Y.; ferries, by Portland,
Oreg.; irrigation works, by Salt Lake City, Utah;
canal, by Augusta, Ga.; and stone quarry and crusher,
;

by Auburn, New York.
For the following cities the payments for outlays
given in the column "all other industries" are for
more than one industry:

{Docks, wharves, and landings
Waterpower development in connection
with drainage canal.
(Markets and public scales

111

St. Louis,

Mo

t Equipment ol

Boston, Mass
Baltimore,

The

0utla7s.

Industry.
Outlays.

Md

I

Cleveland, Ohio
Buffalo,

N.Y
N.Y

Rochester,

Portland, Oreg

New

Bedford, Mass.

Salt

Lake

City,

Augusta, Ga

house ol relugo bakery
iCemeteries and crematories
tRapid transit subways
Markets and public scales
i Docks, wharves, and landings
ISubways lor pipes and wires
/Cemeteries and crematories
1 Docks, wharves, and landings
(Subways lor pipes and wires
1 Public hall....
/Markets and public scales
tEqulpment of high school lunch room
(Docks, wharves, and landings
IFerries
(Cemeteries and crematories
IDocks, wharves, and landings
(Cemeteries and crematories
1 Irrigation works
JDocks, wharves, and landings

Utah

1

97
2,000
2,098
654,020
67,704
128,048
126,692
33,C66
58,440
10,428
3,598
102,635
175

156,292
61,591
4,000
18,670
17039
13,295
4,000
6,858

Canal

Table

82,744,689
9,185,755
7,737,427
39,291
386,265

8.

—

on municipal debt obligations. The gross
payments given in Table 8, amounting to
$57,460,659, are the payments reported by the cities
Interest

interest

In addition,
as expenses or fixed charges for interest.
Table 7 includes a payment of $1,326,257 reported by

New York

city as interest

on bonds for rapid transit

subways, and charged by that city to construction or
outlay account. Including this payment, which is
referred to in a footnote to Table 8, the gross interest
payments aggregated $58,786,916.
Of the $57,460,659 paid as interest on city debt
obligations and charged to expenses or fixed charges,
84.4 per cent was paid to the public, and the remainder
to the sinking, investment, and public trust funds of
the several cities. The payments of the latter class,

which are shown in the third column of the table, as
"interest transfer payments," aggregated $8,989,419.
The transactions which involve the payment or
one or both-— of accrued interest on city
receipt

—

securities aggregated $546,542.

All such transactions

involve a duplication of payments and receipts on
account of interest. Moneys received by the city as

accrued interest at the time of bond issue are repaid
All amounts
at the first interest payment thereafter.
paid by the sinking, investment, and public trust
funds to the city as accrued interest on purchases
made by them for investment are received in return
at the first interest collection thereafter; the accrued
interest thus paid and received by these municipal
funds is shown in the fifth column, under the head
"accrued interest transfer pajmients."
The net or corporate interest payments as expenses
on account of raunicipal debt obligations are the net
amounts paid to the public on such account that is,
the gross amounts paid to the public on such account,
less the accrued interest previously received therefrom.

—

14
These net interest payments are subdivided in Table 8
into three groups, according to the class of loans on
which they were paid on loans for general purposes,
on special assessment loans, and on loans for municipal
industries.
In the subdivision of interest iato the
three classes, as above, no deductions are made, by
reason of interest transfer payments, from amounts
reported as paid for interest on either municipal

—

industrial loans or special assessment loans.

Temporary payments of taxes, licenses, etc., to other
divisions.
These payments correspond to the
receipts given in Table 10.
They are inserted in
Table 8 not by reason of any logical relation thereto,
but in order to show somewhere among the payments

—

civil

those to other civil divisions.

Table
Payments and
the public debt.

9.

on account of

receipts

—Of the 151

the principal of

95 increased and 55
reported no change in

cities,

decreased their debt, while 1
the amount of its outstanding debt.
Of the $306,758,216, shown
Table 9 as the total
payments during 1904 for the redemption or cancellation of the public debt, $32,702,503, or nearly 10.7 per

m

cent,

was held

tion

by

at the time of redemption or cancellathe sinking, investment, and public trust
funds of the several cities.
The amount received from the issue of debt obligations was greater than the amount expended in their
redemption and cancellation by $124,264,641 that
Ls, this amount represents the net increase of debt for
the 151 cities. Most of this increase was through debt
obhgations sold to the public. Upon comparing the
data of Tables 16, 17, and 18 it will be seen that the

—

excess of receipts from municipal securities sold to
the permanent funds of the cities issuing them, over
payments to those funds for the redemption or cancellation of city debt obligations, represents largely the
city securities sold to the sinking funds for investment

purposes.

In Table 7 it is shown that in 1904 the cities expended for outlays an aggregate of $183,926,882. A
comparison of the figures of Tables 7 and 9 shows
that the increase of debt for the 151 cities as a whole
constituted

67.6

per cent

made

of

the

amount

of

the

Table 35 of Bulletin 20 shows that in 1904 the cities
increased their debt by a greater amount than in 1902
or 1903, and that they paid out of current revenues a
smaller proportion of the current cost of permanent

improvements.

Table
Receipts

from general

10.

revenues.

—General

revenues

consist of those compulsory or voluntary contributions
of private individuals or corporations which are levied

or collected to defray the general costs of government,
and are not conditional upon the performance of any
Table
specific service to the individual contributor.

10 presents an exhibit of receipts from such revenues,
together with certain accompanying temporary receipts
Alof taxes, licenses, etc., for other civil divisions.

though in most states there is no legal relation between
these two classes of receipts, they are given in the
same table to facilitate comparison of the Census
report with the reports published by the several cities.
Of the general revenue receipts the greater portion
83 per cent were derived from taxes; of the tax receipts 96.6 per cent were derived from general property taxes, 3.1 per cent from special property and
business taxes, and 0.3 per cent from poll taxes.

—

General property taxes.

—Under

this designation the

Census reports all receipts from direct
taxes levied upon property in general, in proportion to

Bureau
its

of the

assessed or appraised value.

The rule of the Bureau

Census for separating general property taxes
from other taxes may be stated as follows Under general property taxes tabulate all property taxes assessed
and collected by methods substantially identical with
those employed in the taxation of "the property of the
average citizen.
The receipts from general property taxes are reported
under three heads general levies, specific levies, and
the penalties and fees added to the aforementioned
levies.
Nearly all such receipts were reported under
the designation "general levies of general property
taxes," under which are included those general propof the

:

—

erty taxes levied

by

cities in all

parts of their territory

and upon all classes of property not specifically exempt. Under the designation "specific levies" are
included those general property taxes levied only upon

the increase of debt, $59,662,241, represents approxi-

property or in specified districts;
of property are seldom
levied in the larger American cities, but those collected
in specified districts of a city are of frequent occur-

mately the amount of outlays

rence.

improvements and additions
more or less permanent character. The differof a
ence between the total expenditure for outlays and
expenditures

for

paid for out of
comparison of the
figures of Table 9 with those of Table 7 will disclose
which cities paid for all their pubhc improvements out
of current revenues; and also which cities expended
less for such improvements than the amount of the
increase in their debt or, in other words, incurred
debt in order to meet ordinary expenses, or to make
improvements in the succeeding year.
A comparison of the figures of Table 9 with those of
current

revenues.

A

detailed

—

specific classes of

taxes

upon

specific classes

Specific levies existed in more cities than those
which reports are given in Table 10 in the column
"specific levies," as can be seen by a comparison of the
figures of that column with the detailed information in
the text accompanying Table 23, which shows more or

for

the great difference in the taxes levied in
the different portions of a large number of our cities.
The specific levies reported in Table 10 measure, so far
as the Office could secure data therefor, the amount
of the general property taxes that may be considered
less perfectly

15
as exceptional.

It is

hoped that the reports made
be more complete both as to

may

in future bulletins

the amounts included in each class of levy of general
property taxes, and as to the conditions in the different cities making levies of these two kinds. The text

accompanying Table 23 will explain in large measure
the conditions under which the specific levies reported
in Table 10 were collected.
The amounts reported in Table 10 as received from
"penalties and collectors' fees" on general property
taxes are somewhat jailer than those given in Bulletin 20 for 1902 and 1903.
This results from the fact
that in 1904 the agents of the Office were able to
secure a more complete separation of the collections
in addition to the original levies, into interest receipts
for use of

money and

receipts

The amounts properly

from penalties and

fees.

classed as interest have been

included with other receipts from interest in Table 12.
In Table 10 are reported amounts known to be of the
nature of penalties and fees, and included therewith
are small amounts which could not be properly classified.
It is hoped that the separation made in succeeding years may be more satisfactory than that
presented for 1904 in Tables 10 and 12.
Special property and husiness taxes.
^Under this designation the Bureau of the Census includes all revenue
receipts from taxes other than general property and
The taxes so included are of several dispoll taxes.
Special property taxes are taxes on proptinct types.

—

erty assessed or collected by methods different from
those employed in the taxation of the property of the

Of the special property taxes,
amount was collected in Massachusetts

average individual.
the largest

and the next largest in those of New York.
Business taxes are taxes upon business transactions,
and not upon the property employed in the business.
They include taxes on the gross earnings of public
service and other corporations when the tax levies are
Similar payfixed and imposed by general statute.
accordance with the terms of the franments made in
chise of the corporation (thus representing a contractual relation between the parties to the franchise)
are tabulated in Table 11, as receipts from public
cities

service privileges.

The

a brief statemenJ4»of the character
of the tax receipts reported in the column "special
property and business taxes " the states are arranged
alphabetically, and the cities in each state are arranged
following

is

;

in the order of their size.

—In Binningham there

AlahaTna.

is

collected

what

is

known

as a mer-

a levy of $1 on each $100 of merchandise on hand
January 1st of the current year; the amount collected was $18,985.
With special property and business taxes are included
Connecticut.
chants' tax.

This

is

—

from the tax known as the "corporation and
1 per cent on the market value of the
stock of every bank, trust, insurance, investment, and bridge company,
whose stock is not exempt by law. The tax is collected by the state and
is distributed among the cities and towns according to the amount of
Btock owned by their residents. The amoimts received in the cities
in Connecticut the receipts

bank stock

tax.''

This

Bull.

50—06

is

a tax of

2

were as follows: New Haven, $41,311; fiartford, $238,152; Bridgeport,
$18,246; and Waterbury, $7,134.
Delaware. ^Wilmington collects a special property tax of $1 for eacSh

—

The amount collected was $1,015.
Columlia.—in the city of Washington $446,414 wore collected as special property and business taxes, divided as follows:
$133,600 as tax on gross earnings of street railways; $20,704 as 4 per
cent tax and, under another provision, $117 as IJ per cent tax on
gross earnings of telephone companies; $264 as tax on gross earnings of
telegraph companies; $77,285 as tax on gross earnings of gas companies; $26,542 as tax on gross earnings of electric light companies;
$59,223 as tax on life insurance companies; $12,246 as tax on building
and loan associations; and $116,433 as tax on banks.
Georgia.
Taxes on gross earnings of insurance companies were received
as follows: Atlanta, $17,562; Augusta, $7,538; and Macon, $4,845.

horse and each mule in the city.
District of

Illinois.

—
—Chicago reported a receipt

tax on insurance companies; this

is

of $168,113 as a 2 per cent special

known

as the tax

on foreign insur-

ance companies, or companies of other states and nations doing busi-

The corresponding amount reported

ness in that city.

for Peoria

was

$6,156; for East St. Louis, $4,743; and for Springfield, $521.

Maine.

—Portland received, through the

state, $47,530 as its share of

the state tax upon the corporation stock of railroad and telephone

companies.

Maryland.

—Baltimore received $405,501 as

follows: $279,798

on

securities; $121,891

special taxes, divided as

on savings banks; and $3,812

on mortgages.
Massachusetts.

—Table vi shows

the special property

for the several cities of Massachusetts

and business taxes

collected in 1S04.

The taxes

are

those on the capital stock of national bank, street railway, and other corporations,

bank stock

and taxes on ships
are apportioned

in foreign trade.

among the

cities

The taxes on national
number of

according to the

upon the whole issue of stock is
bank is located; the city retains its apportionment of such collection, and pays the balance to the state for distribution among other cities in which stock in this bank is owned. In
Table vi the taxes on national bank stock are divided into two classes:
(1) Those amounts collected and retained for its own use by the city in
which the bank is located; and (2) those amounts received from the
state as apportionments of taxes collected from banks located in other
cities.
The taxes described under (1) wore not included among special
property and business taxes but among general property taxes in the
In this respect the classification of receipts
tables for 1902 and 1903.
shares owned.

made by

The

collection of the tax

the city in which the

from taxes given

Table VI.

in this bulletin difl'ers

from that given

Specified classes of special property

Massachusetts

cities:

1904.

in Bulletin 20.

and business

taxes in

16
Missouri.—St. Louis coDfirfed 5907,463 as merchants and manuand $343,109, for the
benefit of the schools. These taxes are collected from merchants and
manufacturers on stock, raw product, and total amount of biisiness
facturers' taxes, $564,354 being for the city,.

transactions during the year.

In addition, the tax includes fixed
charges in the nature of hoenses for the privilege of transacting business.
The tax is therefore a combination of a Uoense, a property tax, and a
tax on gross income or earnings.

It was found to be impossible to
separate the receipts from these taxes into the three classes of revenue,

—

one from which the greater

portion of the receipts was obtained.

Joplin received $2,958 from

and

are included under one

all

head

^the

taxes on foreign insurance companies.

New

Hampshire.

—^Manchester received $107,605

of the taxes collected

as the city's share

by the

state.
These taxes were
Insurance tax, $2,978; railroad tax, $41,841; and savings bank tax,

as follows:

$62,786.

New Jersey.—Newark received $26,575 from the special business taxes

West Virginia.—WheeK:^ received $3,927 from foreign Insurance
companies.

Wisconsin.—Mhra,\]ke& received from an insurance tax $32,643,
and from a street railway tax for local purposes $98,666. Although
not included in special property and business taxes, $13,454 was colfor
lected from street railways, $10,091 bekig for the state, and $3,363
the coimty. The tax on street railways is levied on the gross earnings.
Superior received from insurance companies $5,372, and from street
Racine received from insurance
railways, $3,107— a total of $8^79.
and from street railways, $2,709—a. total of $5,969.
companies $3,260,
Oshkosh received from insurance companies $2,973, and from street
railways, $1,561—a total of $4,534. La Crosse received from insurance
companies $2,578, and from street railways, $3,291

—a total of $5,869.

Poll taxes.—VoM taxes amounting to $1,045,199
were reported for 1904 by 63 of the 151 cities. The
largest total and relative amounts were reported for
Massachusetts cities. In some of the states poll taxes

by the state; of this amoimt $15,984 was from the railroad
and $10,591, from the tax on insurance companies. Jersey City
received $343,889; of this amount, $337,187 was from the railroad tax,
and $6,702 from taxes on insurance companies. From the railroad
tax Paterson received $3,670; Trenton, $7,305; Camden, $18,697;
Hoboken, $26,546; Elizabeth, $18,504; Bayonne, $7,560; Passaic,
$1,088; and Atlantic City, $3,439.
New YorTc. ^Table vn shows for the cities of New York the revenue
derived in 1904 from special property and business taxes, which consisted of taxes on bank stock, identical with the corresponding taxes
in Massachusetts, taxes on fire insurance companies, and frontage
taxes.
The reported receipts from the insurance tax are undoubtedly
more or less imperfect, as the tax is received in some cities by local
independent fire relief associations, from which the Bureau of the Census
secured no reports. Frontage taxes are levied at a fixed rate per front
toot upon all property in streets having water mains. The cities
reporting frontage taxes usually coUeoted them only when the tax

and in others the occupation of the individual subject
to a per capita tax is given a specified valuation, on
which is collected a tax at the same rate as taxes on
general property. All receipts from per capita taxes,
however levied and collected, are included in the
column "poll taxes."
Receipts from
Receipts from fines and forfeits.
reported by almost all of the
fines and forfeits were
Among the
cities, but the amounts varied greatly.
importaixt receipts included in this column for
most
the larger cities are the fines collected from pohcemen and firemen for neglect of duty. In states where

was greater than the water rate. Similar taxes were probably collected
by some of the cities for which no figures are shown under this head

in justices' courts instead of in municipal courts, only

collected

tax,

—

in the table.

If so collected,

they are included eith«r under general

property taxes or special assessments.

Table yjl.—Specified

classes

of special property and business taxes in

New York cities:

1904..

are collected at a fixed

amount per

capita, as $1 or $2,

—

the greater

number

of petty criminal cases are tried

the amount equal to the excess of fines over costs of
prosecution passes to the city or to the school districts.
In other states the principal courts collecting fines are

county jurisdiction. For these reasons the
from fines and forfeits given in Table 10 are
an imperfect index to the actual penalties enforced in

xinder
Tax

Tax
on bank

Total.

stock.

$3,132,125

All cities

New York.

2,795

. .

64;

Rochester.
Syraeua©
Albany.......

frl,

Utica

$2,962,761

9,614
6,604
5,212

44;
38,

3,226
1,551
2,580
2,356
2,359
2,429

2,

Soheneotady..

Binghamton..
Elmira

19',

7

9,
12,

10,

Pennsylvania.

receipts.

—The

state

4,

6,

insurance

commissioner

One-half of this amount

is

distributed

among

it is

tax

paid directly to the firemen and, consequently,

is

in the city books.

This explains

its

absence for a few

the

some

collected, for the benefit of local firemen; in

which

9,736

it is

from

premium
cities in

cases the

not shown

cities in

Table

10.

Philadelphia reported receipts from this tax of $33,681; Pittsburg,
$17,574; Allegheny, $1,470; Reading, $6,157; Erie, $1,617; Wilkesbarre,
$3,408; Harrisburg, $1,563; Altoona, $1,067; Johnstown, $1,061;
McKeesport, $872; Allentown, $1,108; York, $928; Chester, $675; and
Newcastle, $822. Allentown received $11,396 from a water frontage
tax.

criminal proceedings in the several

cities.

—

from liquor licenses and taxes. In the
column of Table 10 "from liquor h censes and taxes"
are included all revenue receipts accruing to cities from
the liquor traffic. The absence of receipts for any city
indicates either that the city is under general or local
prohibition laws, or that the revenue accruing from
the hquor traffic belongs to and is collected by the
Receipts

some other civil division. A veiy small
amount shown in this column indicates the same condition, since such amounts are from druggists' licenses

state or

collects

insurance companies a tax of 2 per cent on the gross

fii-e

18,267

22,

7

foreign

$28,003

105,430

19

Yonkers

Autium

Front-

fire

$141,361

64,
52,

44,
50,
22,
41,

Troy

on

insurance age tax.
companies.

2,690,

Buffalo

receipts

to sell liquor for medicinal purposes.

—

Receipts from other business licenses.
^Under this
head are reported receipts from all business licenses

other than those for the liquor traffic.
Receipts oi
this class include licenses collected from street railway,

and other corporations.
The
from such corporations included all those in Alabama, Minnesota, and Pennsylvania, San Francisco, Cal., Savaimah, Ga., Sioux City,
telegraph, telephone,
cities

collecting hcenses

17
Iowa, Cincinnati, Ohio, and perhaps some others the
exact character of whose collections was not stated on
the schedules.

—

Receipts from general licenses.
Most of the amounts
reported in this column were derived from licenses for
buggies, carriages, automobiles not used in business,

and

bicycles.

Receipts from subventions, grants, and donations.

—

Receipts from subventions are those amounts received
by cities from the state, county, and other civil divisions with the distinct understanding that the money
so received shall be employed for supporting some
particular municipal service, as that of schools, libraries,

armories, etc.

amounts included in the column last mentioned were
from subventions for libraries. A comparison

receipts

of the figures of Table 10 with those of Table 26 of

variations in the
civil divisions.

show for a number of cities, marked
amounts received as gifts from other
The principal cause for such variation

the difference between the fiscal year of the city
and that of the civil division from which the money
was received*; as a result, the reports of some cities
show the receipts from the state for one and one-half
years, some for one year, some for only six months,
and some show no such receipts.
Receipts from donations are the amounts gratuiis

tously paid

by

individuals to cities for particular or

municipal purposes; these are similar to
receipts from subventions and grants from the state
and other civil divisions.
general

Table

—

income."
Municipal service income. This is the income derived by cities from municipal services provided by
departments or offices other than municipal indusIn Table 11 this income is reported under three
tries.

—

—

main heads "receipts from special assessments,"
"receipts from privileges," and "departmental refrom

privileges

from public service

;

in Table 11.

are further divided
privileges

—

from public service privileges. ^Under this
designation the Bureau of the Census includes all
receipts, other than those from taxes, licenses, and
charges for services, which are collected from indiReceipts

viduals or corporations enjoying the special privilege
of using the streets and alleys of a city for providing
some public service, such as that furnished by street
railway, subway, electric light, gas, telephone, and

telegraph companies; amounts reported under this
of receipts from rentals of public

head are in the nature

Amounts

collected

from such corpora-

tions for services rendered are included in the various

—

into those

permanent improvements and additions to streets,
and waterworks a small amount was for services rendered by the departments; and the remainder
represents the interest, penalties, and fees added to
the original assessments. It is probable that for most
cities some of the amounts reported under the lastnamed head were interest on deferred payments of
special assessments, and therefore should have been
reported as receipts from interest. Wherever the
separation was possible, the interest on deferred payments has been included with other interest receipts
in Table 12 and in the column of "net interest receipts
sewers,

property.

11.

The commercial
Receipts from commercial revenues.
revenues of cities, as defined by the Bureau of the
Census, are those amounts received or receivable from
special services or benefits rendered to individuals or
They are divided into three
to other civil divisions.
"municipal
"municipal service income,"
classes
income," and "municipal industrial
investment

ceipts;" receipts

taken primarily in the public interest. Special assessments, which are the most important source of municipal service income, 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. Most of the
receipts from this source were collected to meet outlays
for

Receipts from grants are those amounts which are
received from such civil divisions with no conditions
attached to the gifts; these are rare, and when they
were shown in the schedules for 1904 they were tabuMost of the
lated in the column "for other purposes."

Bulletin 20 will

—

from special assessments. Under this designation the Bureau of the Census includes receipts
from compulsory contributions levied, under the taxing
or police power of a municipality, to defray the cost of
a specific public improvement or public service underReceipts

and those

from minor privileges. In 1904 the receipts of the 151
cities from these three classes of municipal service
income aggregated $50,689,175, or 45.1 per cent of all
receipts from commercial revenues.

columns
receipts

Those
of Table 13 as receipts from charges.
from the same corporations which are in the

nature of taxes, as defined by the Census, arc included
in Table 10 as "general property taxes," as "special
property and business taxes," or as "other business
licenses," according to the method of levying and
collecting the same.
The following is a statement of the amount and
character of receipts from public service privileges
reported in Table 11, the cities being arranged in the
order of their size, by states:
Alabama.

—Birmingham received as a franchise from

panies $100 for each entire
tion

was $1,700.

privileges; of this

new

railroad

company

Arkansas.

com-

Mobile reports a receipt of $2,795 from public service
amount, $912 was one-fourth of 1 per cent of the

gross earnings of a street railway
gross earnings of

street car

block of street paving; the total collec-

an

company, $1,842 was 2 per cent of the
company, and $41 was paid by a

electric light

for the use of certain streets.

—In Little Book a gas company and an

pany each paid $500

for privileges in the

way

electric light

com-

of franchises, railroad

companies paid $294 for rent of ground used for switches, street railway

18
companies paid $2,348 as 2 per cent of their gross earnings,
tractor paid $3,160 for the privilege of removii^ refuse.

—By

California.

» con-

atwi

plant;

the provisions of a state law enacted in 1901,

public service franchises

must be

received as a percentage of the gross earnings, $124 from a heating

offered at public sale to the highest

bidder, and, in addition, the charter of the operatir^ company must
contain a stipulation for the payment to the city of at least 2 per cent

and $4,732 from gas companies.

Kansas.—Kamas City

all

received $11,899 as a percentage of the gross

earnings of gas, telephone, and street railway companies.
K'en^Mcih/.—Louisville received $500 from a street company for
waste boxes on street comers; $300 from the Home Telephone Company; $150 from a railway company for the occupation of a certain
street; and $2,500 from the Louisville and Southern Indiana Traction
Company. Covington received $7,500 as a stated amount per year

San Francisco received $33,937 as a tax on the
companies. Los Angeles received
$3,725 from the sale of a franchise to a street railway company. Oakland received $1,511 as a tax on the gross earnings of street railway
companies and $1,000 from a steam raiboad company for the right of
way to lay tracks on streets of the city. Sacramento received $60
from the sale of a franchise to a street railway company.
Colorado. Denver received $25 for the right of way for a street

from a street railway company for privileges in the streets.
Louisiana.— New Orleans received $500 from street car companies

railway.

$5,000 from the Illinois Central Railroad

of its gross earnings.

gross

earnings of street railway

—

Connecticut.

—New Haven received $2,000 from the state as a

lege charge against street railways crossing drawbridges.

Hartford

companies, and $7,500 from the state through its bridge commission,
as a privilege charge on railway companies using drawbridges, and

$27,509 as 50 per cent of other taxes collected from the same railway
companies a total receipt of $46,988 from public service privileges.

—

Bridgeport received $2,000 as a privilege charge against railway companies crossing drawbridges; the charge for this privilege, which is
state, is

all

Connecticut

cities,

and

is

collected for the cities

by the

$500 per bridge used.
Wilmington received $8,553 as tax on telephone and

Delaware.

—

telegraph poles.
Florida.

—Jacksonville

received $3,665 as 2 per cent of the gross

earnings of street oar companies, and $843 from a similar tax on the
gross earnings of telephone companies.
Georgia.

—Atlanta

received from street railway companies $3,711

and $1,600 for the privilege of crossing
Augusta received $11,667 and Macon, $7,000 from railroad

as a tax on their gross earnings,
viaducts.

companies for the privOege of running their trains through the streets.
Chicago received $3,900 as an annual franchise tax for the
Illinois.
maintenance of bridges, $2,579 from the elevated railway companies,
and $148,592 as a percentage of gross receipts of public service coiporations.
East St. Louis received $150 from the Interstate Transit
Company pursuant to an ordinance granting the right to furnish hght
Eockford received $533 as 20 per cent of the receipts
to the public.
Johet received $2,317 from telephone comof certain slot telephones.

—

panies ; this

Indiana.

amount

represents a receipt at the rate of $1 per pole.

—Indianapolis

received

an

aggregate

of

$74,569

from

annual payments by certain corporations, a percentage of earnings of Hght, power, and heating
companies, and 5 cents for each round trip made by cars of certain
public service privileges;

this includes fixed

street railway companies.

From

The amounts received were as follows:
Company, $6,000; from the New

the Central Union Telephone

Telephone Company, $6,268; from the Home Heating and Lighting
Company, $2,558; from the Merchants Heating and Lighting Company, $3,998; from the Incandescent and Electric Light Company,
$23,030; from the Indianapolis Oean Street Company, $332; from
the Indianapolis and Eastern Eailway Company, $126; from the
Indianapolis, Columbus, and Southern Railway Company, $76; from
the Indianapolis and Martinsville Eailway Compaiiy, $65; from

sundry other railroads, $131; from the Indianapohs Traction and
Terminal Company, $31,865; and from miscellaneous traction comEvansville received $3,884, as 2 per cent of the gross
panies, $120.
earnings of electric railway companies, and $100 each from the American
District Telephone Company, the Postal Telegraph and Cable Company, and the Evansville and Princeton Traction Company. Fort
Wayne received $5,733 from telephone, telegraph, and electric light
companies at the rate of $1 on each pole within the city limits; $25
from the American District Telegraph Company; and $1,133 from a
natural gas company as one-fourth of a cent on each foot of main jspes
in the city.

Iowa.

—Des Moines received $9,138 as a percentage of the earnings

of electric light, railway, and street cleaniag companies.

Sioux City

$1,604 for the privilege of piping

oil

through

$756 for a ferry privilege at the foot of Canal street; $5,000
for privileges granted to the New Orleans Terminal Company; and
streets;

Company.
Maryland.—Beiltimore received $337,213 as 9 per cent

privi-

received $11,979 as 2 per cent of the gross earnings of street railway

uniform in

for the use of streets;

earnings from the street railway companies;

this

of the gross

income

is

devoted

to park purposes.

Massachusetts.

—Under

the state law the

cities

of Massachusetts

companies a certain percentage of their
gross earnings as a so-caUed excise tax, receipts from which must be
used for the repair of the streets. These receipts are tabulated in
Table 11 as receipts from privileges and not in Table 10 as receipts
collect

from

street railway

from special property taxes, being in Ueu of other payments for the
Boston and certain nei^boring cities levy upon
the elevated railway company a so-called special franchise tax, which

repair of streets.

is

said to be for

and

in consideration of special privileges granted.

Receipts from this special tax are also tabulated as receipts from
privileges.
In addition to the excise and special franchise taxes,

Boston in 1904 received $665 as taxes on pneumatic tubes in certain
streets; these taxes are levied on the basis of a certain percentage of
gross earnings. Other than those last mentioned the receipts from
privileges by Massachusetts cities are all derived f»om the so-called
taxes on street railway companies and the Boston elevated railway
above described.
Michigan. Detroit received $42,683 from taxes on the gross receipts
Grand Rapids received $1,200 for
of street railway companies.
privileges in connection with a garbage contract.
Minnesota. St. Paul received $122 as a tax on the gross earnings
of an electric light company.
Missouri. St. Louis received from pubhc service privileges and
grants $281,784. Of this amount, the street railway companies paid
$92,550 as fixed annual charges and $25,927 as a percentage of their
gross earnings; the steam railroad companies paid $10,151 as fixed
annual charges; telephone and telegraph companies paid $72,300,
and electric light companies, $75,682 as 5 per cent of gross earnings.
The city also received $1,000 from the Missouri Pacific Railroad for
the right to use certain streets, and $4,175 from sundry companies
for the right to use streets for piping oil and other commodities.
Kansas
City received $118,753 as a percentage of gross earnings; of this amount
$91,223 was from street railways; $20,755 from gas companies; and
$6,775 from telephone companies. Other receipts were as follows:
From annual taxes and charges on street railway loop privileges,
$1,200; from expert gas inspection oflBces, $3,667; from taxes on
telephone conduit, $4,204; from taxes on telegraph poles and wires,
$223; and from taxes on telephone poles and wires, $58. In St.
Joseph the telephone company pays $500 annually for the privilege
of operating in the city, and bears no other special burden.
The
Chicago, Burlington, and Quincy Railroad Company paid $500 in 1904

—

—
—

for the privilege of laying tracks in streets.

Montana.

—Butte received $3,595 as

of electric light

1 per cent of the gross receipts
companies, and $2,248 as a royalty allowed the city for

the privilege of hauling ore through the streets.

Nebraska.

Company
from an

—Omaha received as royalty from the Western Clean Street

$72.

The

electric light

from gas companies were $15,407, and
and power company, $6,224; the greater part of

receipts

these amounts were received as a percentage of the gross earnings of the
companies named. Lincoln received $1,000 from the street railway,
and $500 from telephone companies for certain privileges. South

19
Omaha received $997 from the water company, and $1,274 from the

gas

Texas:.

—Houston received $4,926 as a percentage

company; these amounts also were a percentage of gross earnings.
New Jersey.—The state law requires all public service corporations
to pay 2 per cent of their gross receipts to the cities within which they

of street car companies.

operate, providing special contracts with cities

of the gross receipts

corporations for street privileges.

payments.

The

receipts

from public

do not

call for larger

service privileges for

New

Jersey

were from this source, with the exception of $301 received by
Camden from a street railway company for a right cxf way.
cities

New

Tork.

—^Receipts by New York

cities

from pubUc

service privi-

New

York, $6,223 from electric light companies, $22,518
from gas companies, and $395,128 from street and steam railway companies; Buffalo, $112,274 as a percentage of the gross earnings of street
railway and other corporations; Rochester, $14,786, as 1 per cent of the
gross earnings of street railway compaaies; Albany, $223, as 3 per cent
leges were:

of the gross receipts of street railway companies; Yonkers, $17,618, as

3 per cent of the gross earnings of street railway companies; and
Schenectady, an aggregate of $200, source not explained.
Oliio.

—Cleveland received

$346 as one-fourth of the receipts from

Dallas received $4,611 from street car com-

panies for the use of streets.

—Salt Lake City received $1,200 from
Virginia. —Richmond received $32,294 from
Utah.

sundry public service
annual payments by

companies for the privilege of deing business; these:
amounts are levied as a certain percentage of the gross earnings. Norfolk received $18,311 from annual payments by street railway, telestreet railway

phone, and telegraph companies, and $1,000 for privileges granted to
companies whose nature was not reported.
Washington.

—Seattle

received $27,353 as 2 per cent of the gross

Company, $150 at the rate of $25
by the Grant Street Electric Company, $1,944 from the
Sunset Telephone Company, and 12,000 from public service privilege
grants to the Puget Sound Railroad Company. Tacoma received
receipts of the Seattle Electric Light

per car operated

$8,681 as 2 per cent of the gross receipts of a street railway company, and

$767 as 2 per cent of gross receipts of a lighting company.

Spokan©

advertisements on street boxes, $94,405 as a percentage of the gross-

received $596 as a tax on the gross receipts of a gas company, $1,750

earnings of gas light companies, and $2,852 from street car companies

from the Washington Water Power Company, and $1,750 from the
Spokane Electric Light Company; the last two are payments of

for use of viaducts.

Cincinnati received $227,145 as a percentage of

gross receipts of street railway companies, $4,180 as a percentage of
gross receipts of gas companies, $299 for trackage over waterworks

ground, $425 as a wire tax on telephone companies, and $1,000 from
rent of track over viaduct.

companies for right

of

Toledo received $175 from street railway

way through

certain city property.

Dayton

received $228 as a percentage of the gross receipts of suburban traction

West Virginia.

pany for the

—

—

percentage of the gross earnings of traction companies. York received
$771 as a percentage of gross earnings of electric light and steam heating

companies.

Rhode Island.

—Providence

received as a percentage of the gross

earnings $71,385 from street railway companies, $36,900 from an electric

company, $28,069 from a gas company, and $11,249 from a telephone company. Pawtucket received $4,983 as a tax on the gross earnWoonsocket received $1,847 as a tax
ings of street railway companies.
of 3 per cent on the gross earnings of a street railway company, $292 as 1
per cent of the gross earnings of Providence Telephone Company, and

—

bridges.

Receipts from minor privileges.

—

and Nashville Raihoad Company, $1,500 from the Illinois
Central Railroad Company, $2,428 from the Rock Island and Pacific
Raihoad Company, and $200 from an* advertising company placing
waste paper boxes on streets. Nashville received $12,340 as 5 per cent
EnoxviUe received $2,268
of the gross earnings of a gas company.

—Under this head are

included those receipts of cities which are collected,
without the granting of a license, for the privilege of
placing lunch stands or other property on the sidewalks; maintaining private sewers, drains, or vaults

under the streets or walks; and extending awnings, bay
and show windows, signs, and other structures and
conveniences beyond the building line. A few cities
derive considerable income either from this source or
from privilege rentals, which are tabulated in Table 13,
The difference between the "minor privileges" given
in Table 11 and the "privilege rentals" given in Table
13

lies

largely in the

rentals are receipts

method

of collecting; privilege

from privileges in the

parks, etc., which are granted

by

streets,

the issue of a license,

while minor privilege receipts are collected, as stated
above, without the issue of such papers. The following is a brief summary of the minor privilege receipts

light

$503 from unexplained sources.
Tennessee. ^Memphis received from a gas company $5,000 as one of
seven payments for special privileges, and, as annual payments, $750
from an electric Ught company, $750 from a gas company, $500 from the

—^Wheeling received $760 from a street railway com-

privilege of using streets.

Wisconsin. Oshkosh received $1,000 for privileges granted to the
Eastern Wisconsin Railway and Light Company to use streets and

companies, and $5,440

from public service privilege grants.
Youngstown received $810, at the rate of $10 on each street car. Akron
received $75 as a franchise tax receipts from street railways.
Oregon. ^Portland received $4,500 from the consolidated street railway company, $1,000 from the Pacific State Telephone and Telegraph
Company, and $1,100 from the Union Market Association.
Pennsylvania. ^Philadelphia received $116,679 as a tax on dividends
Pittsburg received from street railway
of street railway companies.
companies $1,200 as an annual payment for the use of a bridge and
$5,000 as a payment for the right to use certain streets, and from telephone, telegraph, and electric light companies $1,016 as a linear tax;
the last-named tax has since been declared unconstitutional by the supreme court of the state. Allegheny received $8,100 from railroad companies for franchises; $4,069 as a percentage of gross receipts of heat,
light, and power companies; and $21,256 as a percentage of gross
receipts of street railway companies. Erie received $416 as a tax on the
gross receipts of a heating company. Harrisburg received $8,863 as a
line

specified amounts.

Arleansas.

—

Rock

^Little

received $225 from a

lege of placing advertisements

California.

—San

company

on waste paper boxes at

for the privi-

street comers.

Francisco received $1,176 as a percentage of the

gross receipts of garbage reduction works, for use in the repair of streets.

Los Angeles received $389 for the privilege of establishing messenger
service and $100 from the Southern Railroad Company for the use of
Oakland received $292 for the use
city lands for stock yard pmposes.
of streets and alleys for collecting garbage by garbage reduction plant.
Delaware. ^Wilmington received $127 from a raihoad company for

—

Louisville

from gas companies as a fixed percentage

of their gross earnings

—3 per
—

collected annually for the first five-year period, 3J per cent for
the second, 4 per cent for the third, and 4§ per cent thereafter and
$100 from a company for the privilege of sprinkling the streets.

cent

is

Chattanooga received $650 from a street car company for the use of
streets and bridges.

the use of certain streets for side traclis, switches, etc.
Illinois.

—Chicago received $39,768 for closing

clusive use of streets

streets

and

for the ex-

by certain firms and corporations, $1,972 for adver-

and bridges across streets, $5,497
and alleys, $7,166 for bay windows and store fronts,
$7,519 for switch tracks, $850 for coal holes and vaults, $600 for iron
sidewalks, $250 for the use of water from the river, $1,435 for private
pipe line, and $4,144 for unclassified privileges.
Maryland. Baltimore received $2,050 for railway switches to busi"
ness houses, $29,532 for private drains, $1,198 for closets, $585 for electric
tising privileges, $14,586 for tunnels

for the use

of.

streets

—

20
signs, $2,053 for use of space

under sidewalks, $1,398 for area ways, $398
and bay windows, and $1,904 for

for store fronts, $1,123 for awnings

hitching posts, barber poles, etc.

—

Missouri. St. Louis received the following annual payments: $400
from the Waters-Pierce Oil Company, $1,000 from the National Subway Company, $350 from the Bath Company, and 5 per cent of the
gross earnings of the Cold Storage Plant, which amounted to $2,425.
All these companies have the right to use the streets for pipes, etc.
Kansas City received $53 from an advertising company, $44 for subways for wires, $198 from a refrigerating company, and $1,227 from
property owners for the right to use streets and alleys.

New

York.

—New York received $24,020 for bay windows and other

projections, $218,834 for street vaults, $11,320 for pipe franchises,

$2,715 for temporary structures, and $5,105 for tunnel franchises.
Oregon.

—Portland received $74 from minor privileges parks.
—Pittsburg received $16,537 for privileges of placing
in

Pennsylvania.

and $10,460 for vacating certain street
Allegheny received $1,283 for the privilege to lay and maintain

switches, scales, etc., on streets,
areas.

—

Rhode Island. Providence received $1,500 for the exclusive right of
removing dead animals.
Texas. San Antonio collected $500 as taxes levied and due in former

—

years for the use of streets.
Virginia.

—Richmond received $3,236 for the

privilege of maintaining

and area ways.

Departmental receipts, net interest receipts, and reof municipal industries. These receipts from
commercial revenues, which are given in detail in Tables 13, 12,

and

14, respectively,

and are discussed

in

detail in the text relating to those tables, are included

in Table 11 in order to
of the several classes of

by the

show the

relative importance

commercial revenues reported

transfers.

Keceipts of the latter class consisted of

ground rents paid by the city schools to the sinking
School buildings were originally erected on
funds.
lands leased in perpetuity from private individuals,
and payments for the rental of these lands were included among school expenses; the sinking funds have
begun purchasing the titles to these lands, and the
$26,773 reported in Table 12 as received from the city

Table

12.

—

The cities of the United
Receipts from interest.
States report receipts of interest on investments of
sinking, investment, and public trust funds, on current cash balances carried in banks, and on taxes and
special assessments, together with accrued interest

on

Where

the amounts shown in
city reports as receipts from interest on taxes appeared
to be receipts for the use of city money or credit,
city securities sold.

they were included in Table 12, as receipts from interest where the amounts reported as interest on taxes
appeared to be in the nature of penalties and fees for
nonpayment of taxes at the time prescribed by law,
they were tabulated in Table 10, as penalties and fees
on taxes. For special assessments no similar separation could be made, and all receipts reported as from
interest on special assessments are included in Table
;

the column "interest, penalties, and fees."
Of the total interest receipts reported, 84.1 per cent
represented the earnings of the sinking, investment,
and public trust funds, the earnings of the sinking
funds constituting by far the larger proportion of this
11, in

A comparison of Table 12 with Table 27
20 shows that the interest receipts of the
of Bulletin
permanent funds were materially larger in 1904 than in
percentage.

1902 or 1903; this increase in interest income results

is

classed as a service

transfer.

The column "net

or corporate interest receipts"

shows the net amounts received by the municipalities
from the public, after deducting the accrued interest
paid by the sinking, investment, and public trust funds
on investments purchased from the public.

Table

13.

Departmental receipts from municipal service inWith the exception of special assessments, all
receipts for services or commodities furnished by departments and offices other than municipal industries
come.

—

are tabulated in Table 13.

different cities.

these funds, but

resented receipts from interest on municipal securities held by the funds of the cities which issued them,
and, in the case of Baltimore, Md., receipts from service

—

ceipts

all

especially of those of the sinking funds.
Of the interest income of the sinking, investment,
and public trust funds, $9,016,152, or 64.1 per cent, rep-

schools for the rent of these lands

switches on streets.

corrals

from the growth of the assets of

The

receipts

from special

assessments for services performed, which in this bulletin are included in Table 11, with the other receipts
from special assessments, in Bulletin 20 are included

with departmental receipts.
According to source of income, departmental receipts may be arranged in three groups
These
(1) Amounts received for services performed.
are entered in the columns "charges" and "fees."
The greater portion of the departmental receipts classified as fees are for services which from their nature
can be performed only by the government; they consist largely of receipts of courts and of offices which
perform some county function of government. The
services are mainly clerical in character, and their cost

so well established that the payments therefor
which are made in advance, and which are often only
nominal are fixed by statute or ordinance establishOn the other hand, the amounts
ing a scale of fees.
classified as charges represent payments for services
which are similar in character to those rendered by one
is

—

individual to another in private

life; and, as a rule,
they are other than clerical in their nature. With few
exceptions, the amounts to be charged for such services
are definitely established only upon completion of the
work. Among the services performed by cities and
paid for by charges are the making of connections
with sewers and water pipes, the removal of snow from

21
and the sprmkling of streets. The receipts
from charges constitute about three-fourths of. the

The only remedy

total of this group.

form system

sidewalks,

Amounts

received from individuals or corpora(2)
tions for the use of some property of the city. These
are reported under the heads "rents"

Receipts from privilege

rentals."

receipts

from

privileges,

and "privilege
rentals differ from

which are defined in the text

relating to Table 11, in that the former always involve

the granting of a license or permit.
(3) Amounts derived from the sale of old apparatus
and material discarded in the operation of the various
municipal functions. These are reported as "sales."
The first group constitutes 83.9 per cent, the second
per cent, and the third 9.1 per cent of all depart7

mental receipts.
In the classification of departmental receipts by
departments, offices, and accounts the amounts entered in the several columns headed "all other" were
as follows: Those under "general government" were
received, with one or two minor exceptions, from court
fees; most of those under "protection of life and property" were received from fees and charges of officers,
such as registrars of deeds, in those cities as New
York exercising a combination of city and county
functions; most of those under "highways" were for
the abolition of grade crossings, snow removal, and

—

—

street sprinkling.

receipts reported by the several
the abolition of grade crossings are as follows:

The departmental
cities for

Philadelphia,

Pa

$806,573

Mo..
Boston, Mass

4,500
210,425
190,219

St. Louis,

N.Y

Buffalo,

Milwaukee, Wis

Kansas

CSty,

Atlanta,

37,500

Mo

,.

Ga

551

55,639

Cambridge, Mass

W.OOO

Kansas CSty, Kans
Newton, Mass

84,718
6, 710

Of the amount given above for Philadelphia, Pa.,
$245,924 was the annual contribution of the Philadelphia and Reading Railroad for the a,bolition of
grade crossings by the lowering of its tracks. Of this
amount $150,000 was to meet the principal due in
1904, and the remainder was to meet the railroad's
share of interest on bonds.

Table
Beceipts

from

14.

Tnunicipal industries.

—^The

statistics

for municipal industries contain defects due to the

two following factors
of accounting

is

:

First, in

most

cities

the method

faulty in not crediting mtmicipal in-

dustries for materials furnished or services rendered

by them to the departments and to other industries;
second, in tliose cities crediting their industries for
materials or services so fumis^hed there is no uniform
method of determining the amounts to be credited.

officials

nished

for these defects is the adoption,

by

in charge of municipal accounting, of a uniof crediting industries for utilities fur-

by them

to the departments

and to other

Those cities which in 1904 credited their
industries for such materials or services are indicated
in Table 14 by entries in the column "service transfer
receipts."
On superficial study, the methods of accounting for municipal industries in these cities seem
to be superior to those in cities which make no record
of the transactions between their industries and
industries.

departments.

The total receipts of the municipal industries of the
151 cities included in the 1904 report were $54,437,002.
This is a marked increase over the corresponding
receipts in 1903, as is evident from the fact that the
total receipts for the 175 cities included in the report
for that year

were only $53,220,127.

The municipal
Group I

industrial receipts of the cities included in

increased from $32,806,281 in 1903 to $33,905,732 in
1904; and the rate of increase for this group of cities

approximately the same as that for the 151 cities.
Service transfers formed only about 2 per cent of
all receipts from municipal industries reported in
Table 14. In some cities, however, service transfer
receipts formed a much larger percentage of the total,
as 11 per cent in Buffalo, N. Y., 9 per cent in Milwaukee, Wis., and 8 per cent in Chicago, Illinois.
In the classification of municipal industrial income
is

by

source, the receipts

lege rentals,

and

from charges, fees, rents, privifrom the same sources as

sales are

those defined in the text of Table 13 for departmental
receipts.
As there stated, receipts from privilege
rentals are revenues derived from the use of city

property where the privileges enjoyed are controlled
by licenses. The separation of such receipts and those
from rents is often very difficult, being based upon
differences in customs and systems of collecting city
revenues, rather than upon any real differences between,

and rents. The difficulty in classifying receipts from these two sources, which occurs most
frequently in reporting municipal industrial income,
privilege rentals

suggests the need of a careful investigation into the
methods of levying and collecting industrial

different

revenues.

The

greater part of privilege rental receipts

were reported from markets and public scales and
from docks, wharves, and landings. Under "rates"
are reported the receipts from charges for public utilities, such as water, gas, and electricity.
Receipts

from ferry and bridge

tolls are included, for

conven-

column "rates;" these tolls
are specifically mentioned in footnotes. Under "manufactures" are reported the receipts from the sale of
articles manufactured in the penal and charitable
institutions, and receipts from the sale of like products
ience in tabulation, in the

of other municipal industries.

The

totals for the industries reported in the

column

22
"all other industries" for

more than one

city, are as

follows
Number
of cities

report-

Receipts.

ing.

General real estate

$135,544
84, 492
61,091
486,754
8,420
272,645
177,074
28,016

Subways for pipes and wires
Irrigation works
Toll bridges
Public balls
Rapid transit subways
Ferries
High school lunch rooms .

.

The column

"all other industries" in Table 14
the industries enumerated in the text
for Table 6 with the exception of subways for pipes
and wires in Springfield, Mass. In addition, Table 14
reports receipts from the following municipal industries
for which no expenses are returned in Table 6 General

includes

all

:

real estate in 22 cities

—Boston, Mass., Buffalo, N. Y.,

New

Orleans, La., Louisville, Ky.,

Pittsburg, Pa.,

Providence, R.

I.,

Omaha,

Nebr., Atlanta, Ga.,

Cam-

Richmond, Va., Lymi, Mass., Des
Moines, Iowa, Savannah, Ga., Manchester, N. H., Salt
Lake City, Utah, NorfoUc, Va., Schenectady, N. Y.,
Bayonne, N. J., Sioux City, Iowa, Salem, Mass., Fitchburg, Mass., and Joplin, Mo.; subways for pipes and
wires in Philadelphia, Pa. and Utica, N. Y.; rapid
transit subways in New York, N. Y. ferries in Portland, Oreg.; irrigation works and stone quarry in
San Antonio, Tex.; and public hall in Chattanooga,
Mass.,

bridge,

;

Tennessee.
For the following cities the receipts given in the
column "all other industries" are for more than one
industry:

moneys erroneously paid the city and awaiting repayment as refunds; moneys paid to the city and held by
to specified
it as agent; and moneys deposited, subject
conditions, as guarantees of the faithful fulfillment of
Most private trust funds are of a very temcontracts.
porary nature, and do not involve any special invest-

ment by the

city.

Private trust accounts differ from private trust
funds only in the methods adopted by the cities for
In the case of an
caring for moneys received in trust.
received, instead of being deposited
account, the money
in bank subject to order in the name of the particular
trust, is turned into the city treasury, and the record of
its receipt and subsequent payment is included in the
account provided therefor. The books and published
reports of cities do not always indicate whether these
.

trust receipts are held as

"funds" or carried merely as

are not sepa"accounts."
Table 15, but in Table 3 their cash, if carried
rated in
in printed reports of the city as part of the city cash,
is separated therefrom and shown as cash of the private trust, even if it is carried by the city as an accoimt

The funds and accounts

and not as a fund.
The number of these funds and accounts reported in
1904 is somewhat larger than the number shown in
1902 or in 1903. This report approximates, more
nearly than any previous report, a true exhibit of the
munioipal transactions and balances of these; funds
and accounts. Many cities pay too little attention to
the proper record of these funds and the transactions
in connection with them, and as a result a number of
It is of great
cities have suffered losses by defalcation.
public interest that these funds and accounts be subject
to scrutiny just as all other city funds are, since a

defalcation in them, as in the cash or revenue account,
Industry.

CITY.

Receipts.

entails a loss

New York,

N.

Toll bridges
Rapid transit subways.
Rapid transit subways.
Ferries
".
General real estate
Public hall
General real estate
'Sugar shed
General real estate

Y

Boston, Mass
Buffalo,

New

N.Y

Orleans,

,

La

Repair shop

Denver, Colo

works
Dredge department

! Irrigation

Portland, Oreg

San Antonio, Tex
Salt

Lake

City,

Utah

Ferries
/Irrigation

works

IStone quarry
/Irrigation
1

works

General real estate

Table

$476,932
20,457
252,188
176,199
117
6,659
3,974
10,231
3,180
6,583
1,831
38,920
875
620
334
3,770
2,192

15.

Payments, receipts, and ialances of private trust
funds and accounts. The private trust funds of cities
are those which consist of money or other property

—

belonging to private individuals or corporations, or to
other civil divisions, and held temporarily by the city
as trustee for the owner and for his benefit, and not for
meeting municipal expenses, outlays, or indebtedness.
Among private trust funds of cities are estates of
deceased persons held awaiting the discovery of heirs;

upon the taxpayer.

Table 15 gives, as the municipal liability by virtue of
these funds and accounts, a total of $4,698,938, of
which the greater portion represents cash held in funds
or carried as credits for those accounts on the books of
the city.

Table

16.

—

Public trust funis. Under the designation "public
funds" the Bureau of the Census reports those

trust

funds which have come into the possession of the city,
the principal or income of which is to be used for what
the courts denominate "charitable uses," such as education,, charity, and objects of public benefit.
In
some cities all cash balances and transactions in connection with these funds are carried on the books of
the city treasurer, and are not separated from the other
financial accounts of the city government; in others
they are recorded in accounts entirely separate from
those not involving the administration of the trust.
Table 16 shows the amounts of cash on hand, both at
the beginning and at the close of the year, divided into

23
that were carried on the books of the city treasurers as accounts with the trusts, and those that were
tlio3e

Of the 151

carried as distinct funds.

containing
oyer 30,000 inhabitants in 1904, 96 reported an aggregate of 380 public trust funds.
The 96 cities reporting trust funds in 1904 held assets
aggregating $53,722,534; of this amount $211,388 wag
credited to these funds but shown in the general accounts of the city treasurer as a part of the current
city cash, $2,775,715

was held

cities

specifically as trust

fund cash, $13,109,625 was invested in securities of
the cities to which the funds belonged, and the remainder, $37,625,806, was classed as " other investments." The par value of the investments is given,
although the actual or market value of these securities

was somewhat

greater.

From the securities, other investments, and cash
above mentioned the public trust funds received a gross
income of $2,953,905, or a net income of $2,946,501
after deducting the accrued interest paid and received on investments purchased by the funds. The
average rate of this income was 5.485 per cent on the
nominal or par value of the assets, and it may be compared with the corresponding average rate of earnings of sinking funds, which was only 3.151 per cent.
The high average of public trust fund earnings was
caused by the large income of the funds of a few cities.
For the trust funds of Philadelphia, the most important of which are those of the Girard estate, a net income was reported of 6.537 per cent on the assets;
the relatively large income of these funds was derived
principally from real property investments.
The
average rate of income of trust funds other than those
of the city of Philadelphia

was only 4.578 per

Table
Investment funds.

—In

cent.

17.

Table 17 are presented ex-

and balances of all interest
bearing securities and other productive investments,
including real property reported by cities, other than
such securities and investments held by the sinking
and trust funds and the municipal industries. In
but few cities are the assets and transactions tabulated in this table given the name under which they
The Bureau of the Census has
are here presented.
chosen this name as the most convenient and appropriate one under which to make a common statistical
presentation of all exceptional productive investments
of cities, especially those involving the investment of
money in securities. Some of the more important
funds, as those shown for Cincinnati, represent the
assets acquired by cities in connection with appropriations and subsidies to aid in the construction of railways. The smaller funds have been acquired in a
hibits of the transactions

variety of ways.
Of the 151 cities included in the investigation for
1904; 29 reported a total of 34 investment funds, with

assets aggregating $35,281,027*at the close of the year;
of this amount the greater portion, $30,000,000, represented the investment of the city of Cincinnati in
the Cincinnati and Southern Eailway.

Table
Sinking funds.

18.

—

In Table 18 are included all cash,
and other properties held by municipal governments as assets of funds for the ultimate redemption
and cancellation of debt obligations, whether such
assets are under the control of independent sinking
fund commissioners or of such fiscal officers as the
securities,

treasurer or comptroller.
Moneys appropriated for
sinking fund purposes, but merely carried to the credit

such funds in the form of accounts designated
"sinking funds," instead of being set aside as funds
exclusively for the redemption of debt, are treated
not as sinking funds but as a part of the general cash
balances of the city. Again, Table 18 does not include any exhibit of tax levies and special assessments
which are pledged for meeting revenue or tax loans
or special assessment loans.
To this extent, therefore, the exhibit of the Census is imperfect as a statement of the municipal resources which are especially
set apart for the redemption of public debt.
This imperfection arises wholly from the fact that few, if any,
cities include these levies or assessments among their
sinking fund assets, and few have any adequate record
thereof to include in their municipal balance sheet.
The aggregate of taxes and assessments levied and
pledged to meet municipal debt obligations practically
equals the combined total of revenue and tax loans
and special assessment loans.
Of the 151 cities for which financial statistics are presented in this table, 116 reported a total of 234 distinct
sinking funds. It would require too much space to
give an exhibit in this bulletin of all the separate
accounts kept in the books of the sinking fund officials.
At the close of 1904 the assets of these sinking funds
formed 19.8 per cent of the total public indebtedness.
Of these assets 86 per cent were securities of the cities
whose sinking funds held them as assets. The securities of other cities and other investments formed 6.5
per cent, and cash 7.5 per cent, of the total.
During the year the amounts received by sinking
funds for investments disposed of amounted to
$39,096,558, and those paid for new investments to
$43,945,077; thus the payments exceeded the corresponding receipts by $4,848,519. The cash on hand
increased by $6,334,647. With the allowance for the
premiums paid on the new securities, the increase in
the assets of these funds was approximately eleven
This increase was in securities of the
million dollars.
cities held as investments, and in cash; investments
other than city securities decreased over three million
of

dollars.

The average amount

of assets in the funds for the

24

—

the mean between the amounts held at the
beginnino; and at the close of the year was approxi-

other long-term or short-term obligations, including
outstanding warrants, which were issued with the dis-

mately $297,500,000. With this average amount of
cash and securities on hand for the year, the s inkin g
funds included in Table 18 earned the gross amount of
$9,696,400, or, allowiag for accrued interest paid on investments purchased, a net income of $9,655,703.
The rate of this income, which was 3.251 per cent of the
average amount of assets on hand, may be compared
with the average rate of interest paid on those classes
of municipal debt obligations to be redeemed by sinking funds, which was 3.832 per cent, as is shown in

tinct

year

—

understanding that they were to be paid wholly
major part from the proceeds of special

or in the

assessments.

Outstanding warrants.

—Under

this title are tabu-

warrants, orders, and audited vouchers in the
nature of warrants outstanding at the close of the
year, except those which are to be paid from the proceeds of special assessments yet to be collected; these
lated

all

are included under special assessment loans.
Warrants or orders against cash derived from special
last

the text relating to Table 21 (page 28). The cities as
a whole therefore paid interest on their debt obligations
at a rate which was greater by approximately 0.581
per cent than the rate of interest earned on their sink-

assessments or special assessment loans are tabulated
as "outstanding warrants," and not as "special

ing fund assets

three distinct classes of debt obligations

;

in other words, because of the

low rate

income and the expense of the administration of sinking funds, the cities lost through their maintenance an
amount approximately equal to six-tenths of 1 per cent
of

of the assets, or 18 or 19 per cent of the present earn-

ings of these funds.
This loss to the cities could be
avoided by substituting serial bonds having no sinking
fund provisions for bonds requiring such funds, provided serial bonds could be marketed on as favorable
terms as those with sinking funds.

assessment loans.
OtJier debt obligations.

on account of public

this

trusts,

column are tabulated

—obligations

judgments, and miscel-

laneous debt obligations.
A mmiicipal debt obligation on account of a public
trust is one which comes into existence when a city
converts to general public uses the whole or a part of
the money or other property received as a gift creating a public trust, and assumes the annual payment
Obligations
of interest on the amount so converted.
of this class aggregating $500,779
cifically

Table

—In

by

12

cities,

were reported spe-

as follows:

19.
Providence, R. 1

—

Debt obligations classified by character. The total
indebtedness of the 151 cities at the close of the fiscal
year 1904, given in Table 19, is first classified by character, under the heads "general bonds," "revenue
and tax loans," "special assessment loans," "outstanding warrants," and "other debt obligations."
General bonds. Under this head are reported all
long-term debt obligations known as "bonds," "corporation stock," "certificates," "serial notes," or by
any other designation, except such as are issued under
conditions or for purposes that call for their report as
"special assessment loans," "revenue and tax loans,"
or "other debt obligations."
Revenue and tax loans. Under this designation are
tabulated all short-term, interest bearing debt obhgations popularly or legally known as "revenue
bonds," "revenue loans," "anticipation tax loans,"
"anticipation tax warrants," "temporary loans," or
by any other designation, except such as should by
these instructions be classified as "special assessment
loans" or "other debt obligations." Among the debt
obligations thus reported are all overdrafts by the.
treasurer upon banks. The greater number so tabulated are loans issued with the distinct pledge or the
general understanding that they are to be met from
the proceeds of a specified tax levy, either that of the
year of issue or that of some other year.

—

—

13,500

Portland,

Me

$215, 748

Mass
Cambridge, Mass
Lowell, Mass

99, 133

York, Pa
Maiden, Mass

1,503
300

Fall River,

000
36,200
1 000
55, 135

25,

Conn

Bridgeport,

,

Lawrence, Mass

Newton, Mass

3,

720

Fitchburg, Mass

39, 373

Taunton, Mass

20,167

amounts represent but a small part of the
debt obligations of cities held by public trust funds,
as may be seen by comparing the foregoing figures
with Table 16. The great majority of city obligations held by these f-unds are ordinary issues of such
obligations, rather than the exceptional ones here
These

.oported.

The judgments included under "other debt

obliga-

tions" are those which have been rendered against
the city and remain unpaid at the close of the year.

.

Special assessment loans.
are tabulated

all

—Under

so-called bonds,
.

this

designation

certificates,

and

They aggregate

$1,012,666,
17 cities, as follows:

Chicago,

m

$278,257

Milwaukee, Wis

New

Orleans,

St. Paul,

La

Minn

Kansas City,

Mo

Denver, Colo
St. Joseph,

Soranton,

Mo

Pa

Des Moines, Iowa

.

and were reported by

46,833

San Antonio, Tex
Kansas City, Kans
Houston, Tex
Dubuque, Iowa
Sioux City, Iowa

14,043

East

27, 092

Little

9,735
1,026
21, 100

339,234
25, 360

.'.

10,630
1,114
82, 817

St. Louis, III

75,000
8, 013

Rock, Ark

Springfield,

Under miscellaneous debt

$325
67, 454

111.

'

4,

633

obligations are included
exceptional obligations that can not be readily
grouped under one of the classes already described.
Among these mention may be made, of long-terio
all

25
municipal debt obligations secured by mortgages on
city pKoperty.

Obligations of this class are assumed
by cities at the purchase of property subject to claims
secured by mortgage. In Illinois a general state law
recently enacted, known as the "Mueller law," specifically authorizes cities to issue obligations of this
class.

Table VIII.

Nine

reported debt obligations that have been
classified as miscellaneous: (a)
Notes secured by
mortgages were reported by Hartford, Conn., $4,500;
Bridgeport, Conn., $58,000; Erie, Pa., $5,310; and
Allentown, Pa., $11,000.
(&) Debt obligations for
real property purchased on contract calling for several
annual payments were reported by Milwaukee, Wis.,
cities

$679,708; South Bend, Ind., $81,300; and East St.
Louis, 111., $48,865.
(c) Columbus, Ohio, cares for its
private trust deposits through

sinking funds and

its

includes the cash of such trusts with

its

cash held for

redemption of city debts; the private trust liability of
the city, which in 1904 amounted to $53,227, is thus
converted into a debt obUgation, and is so reported in
Table 19. (d) Grand Kapids, Mich., reported a miscellaneous debt obligation of $7,000, for which no
explanation was given.
If the exhibit of the debt obligations of the 151
cities

year of issue. This tabulation does not reflect the
year of original issue of bonds later redeemed by
"refunding" bonds, as this information was not ascertained.
The table is, therefore, only an imperfect
statement of the amount of municipal debt now outstanding which was contracted in the years indicated.

whose

financial transactions

and 'obligations are

presented in this bulletin were complete, the column
"other debt obligations" would include the obligations of Massachusetts cities to the commonwealth by
reason of the loans for armories, for metropolitan
parks, sewers, and water, and for the abolition of
grade crossings^ The Bureau of the Census was not
able to secure a complete exhibit of such loans, and
hence, to that extent, the table fails to present a complete exhibit of the debt obligations of cities at the
close of the fiscal year 1904.
Debt obligations classified as funded and unfunded.
The various debt obligations to which attention has
been called in the foregoing classification by character
are generally arranged in two groups or divisions, des-

—

ignated as "funded" and "unfunded." The funded
debt of a city includes all permanent and long-term
debt obligations issued or assumed by the city, or
credited in its interest or behalf, which bear a fixed
rate of interest and for the payment of whose principal
and interest the credit of the city is specifically pledged;
the unfunded or floating debt includes those debt obligations for the repayment of which the credit of the
city is not specifically pledged by general laws.

Funded debt

includes general bonds, debt obligations

on account of public trusts, and such debt obligations
as those above referred to as owed by the Massachusetts cities to the commonwealth; the unfunded
or floating debt includes

all

others.

—

by year of issue. In Table
VIII, which follows, is presented a classification of
general bonds and special assessment loans by reported

Debt obligations

classified

General hands and special assessment loans, classified by
reported year of issue: 1904.

YEAS.

26
commissioners; Milwaukee, Wis., board of park commissioners $3,209, library $6,380, museums $1,757, cityservice board $286 New Orleans, La., board of liquidation $18,262,940, trust funds $19,000; Louisville, Ky.,

the close of the year 1903, as given in Table 35 of
Bulletin 20, and that stated in Table 19 as outstanding
The differences represent imat the close of 1904.

waterworks; Kansas City, Mo., park boards; Columbus, Ohio, sinldng fund; Memphis, Tenn., waterworks
commission; New Haven, Conn., library; Scranton,
Pa., poor district; Portland, Oreg., port of Portland;
Bridgeport, Conn., library; Peoria, 111., park boards;
Charleston, S. C, park commission; Binghamton, N.Y.,
board of water commissioners; Mobile, Ala., board
of public works $617,820, trustee city bond holders
$2,094,800; Topeka, Kans., library; Little Rock, Ark.,

methods of reporting certain debt obligations of the
cities for which variations are found.
The most marked case of such variation is found in
the figures for the city of Chicago. In 1902 and 1903
the expense accounts of this city did not include any
statement of judgments rendered against the city.
These had been allowed to accumulate, and in 1904
the greater part of such obligations were liquidated by
the issue of special bonds. The amount of these
judgments that were thus liquidated, and included in
Table 9 as payments of debt obligations, aggregated
This fact, and the further fact that cer$4,805,479.
tain outstanding judgments of 1904, shown in Table
19 as outstanding obligations, were not included

;

improvement

district; Springfield,

111.,

registered

bond

fund $877,800, park district $62,973; Canton, Ohio,
library; Auburn, N. Y., board of charities $142,440,
water board $355,000; Joliet, 111., library; Council
Bluffs, Iowa, park board.
Deht obligations classified hy Jiolders. ^Of the municipal debt obligations outstanding at the close of 1904,
17.9 per cent were held by the sinking, investment,
and public trust funds of the cities which issued them,
and the remainder by the public.
Deit less sinldng fund assets. Table 18 shows the
sinking fund assets held for the specific purpose of
the ultimate redemption of the public debt.
The
debt obligations less sinking fund assets aggregated
$1,228,216,933. The sinking fund assets equaled 19.8

—

—

per cent of the aggregate debt outstanding.
Per capita deht. Table 19 presents, for all cities for
which estimates of population are given in Table 1,
the per capita for all debt and for the debt less sinldng
fund assets. Before using these figures for comparative purposes, the reader should note carefully what is
said in the text relating to Table 1 (page 6) with
regard to the character of the population estimates,
and also what is said in the text relating to Tables 24
to 28 (pages 34 and 35) with regard to the per capita
averages based thereon. Subject to the limitations
there stated, it may be seen that, in a general way, the
per capita debt tends to increase with the size of the
city.
To this general rule there are, however, many
very marked exceptions. The largest per capita debt
is reported by Newton, Mass., and the same city reports the lai^est debt exclusive of sinking fund assets.
Exclusive of Newton, Boston, Mass. reports the largest
per capita of all debt, and New York the largest
per capita of debt exclusive of sinking fund assets.

—

cities, San Francisco, Cal. reports the
smallest per ciipita of both total debt and debt less
sinking fund assets. Of the 151 cities, large and small,

Of the larger

Sacramento, Cal. reports the lowest per capita of
both total debt and debt less sinking fund assets.
Increase in far value of debt obligations outstanding.
The increase or decrease during the year in the par
value of outstanding municipal debt obligations,
given in Table 19, does not represent, for all the cities,
the difference between the total debt outstanding at

—

perfections in the

two

tables,

due largely to

special

among the current accounts of Chicago as receipts
from debt obligations issued or incurred, explain the
variations between the two debt statements for that
city.

Discrepancies similar to that found in the figures for
Chicago are shown for 16 other cities with judgments
outstanding at the close of 1904; these are explained
in substantially the same way, although the variations are smaller.

Neither Table 19 of this bulletin nor Table 35 of
any debt obligations of Massachusetts cities to the commonwealth by reason of the
state loans on account of armories, metropolitan
parks, sewers, and water, and the abolition of grade
Payments to the state on account of the
crossings.
sinking fund requirements for these loans are included
in Table 9, and attention is directed thereto in the
text relating to Tables 5 and 9.
As a result of this
method of tabulation, the amount of debt obligations
outstanding at the close of 1903, given in Table 35 of
Bulletin 20, plus the increase or minus the decrease
given in Table 19 of this bulletin, will differ from
the amount of outstanding debt obligations reported
in Table 19 by the amount of these sinking fund
Bulletin 20 includes

payments.
Another factor causing apparent discrepancy between the reported increase or decrease of debt as
given in Table 19, and the increase or decrease indicated by a comparison of the debt shown in Table 19
as outstanding at the close of 1904 with that given
for 1903 in Table 35 of Bulletin 20, arises from local
methods of reporting city debts due but unpaid. By
the method in use in some cities, bonds that are dropped from the bond reports of one year are included in
the statement of debt outstanding at the close of a
later year, the money deposited in the earlier year
with fiscal agents, for the redemption of such bonds,
having in the meantime been turned back into thetreasury, with the report that certain matured bonds
had not been presented for redemption.

2T
The difference between the increase or decrease in
outstanding debt obligations, shown ia Table 19, and
the excess of receipts or payments on account of the
principal of the pubhc debt, given in Table 9, represents the premiums secured and discounts allowed on
debt obligations issued and redeemed.
Increase in sinking fund assets. ^The increase in
sinking fund assets was 9.4 per cent of the increase
in the outstandiug debt, wlnle, as has already been
shown, the sinking fund assets themselves form 19.8
per cent of the total outstanding indebtedness. The
difference between these two percentages indicates
that the municipal debt is at the present time iucreasing much faster than sinldng fund accumulations.
This fact may be due to one or all of three causes, as

—

The cities may be increasing their issues
bonds that require no sinking fund provision (2 ) their present issues of bonds may be for longer
terms and call for smaller annual sinking fund payments; or (3) the cities may be providing less adequately than formerly for sinldng fund accumulafollows: (1)
of

serial
;

tions for the ultimate liquidation of their debt.

No

definite conclusion as to the relative influence of these

three causes can be dra^vn from the data in this
bulletin.

Table

20.

—

Debt tMigations classified hy purpose of issue. In
Table 20 is presented an imperfect exhibit of general
bonds and special assessment loans classified by purpose of issue as ^ven in the official records of the
several cities.

The debt obligations most fully clasafied by purpose of issue are those for munieipal industries. For
waterworks and for

electric light

ciassifieatiDn is fairly correct,

and

but f©r "

works the
other indus-

.gas
all

tries" it is defective.

effected without a detailed investigation of the eariier

But,

records, such classification has been obtained.
after such general investigation as

was

practicable.

Table 20 still shows a total of $107,175,029 under the
head "refunding," out of an aggregate of $1,438,867,223.

The designation "funding" has been used to include
bonds issued for taking up unpaid claims, judgments, and outstanding warrants and orders. Undoubtedly it is applied by many cities to bonds issued
for refrmding other bonds, and hence the figxu:es imder
the head "ftmding" must include many bonds originally issued for purposes indicated by the headings of
all

the columns which precede.
For the bonds "issued for general mxmicipal pur-

poses" and tabulated in columns other than those
specifically mentioned above, the purpose of issue is
accurately stated.

The

desirability of securing

tion of debt obHgations

an accurate

by purpose

classifica-

of issue

is

very

From what has

already been stated, however,
it will be seen that the difficulties in the way are many.
Table 20 is imperfect, because it contains a large number of loans shown under heads that are vague and
indefinite, and not proper designations for an exact
classification.
For cities having no loans under these
general titles, the table may be said to exhibit the purpose of issue with comparative accuracy; for cities
having bonds classified under any one of the indefinite
designations, however, the amounts classified under
specific heads are, of course, too small, and the totals
for the 151 cities are correspondingly affected.
great.

Table

21.

—

DeM oUigations classified by rate of interest. Table
21 presents a classification of general bonds, revenue
and tax loans, and special assessment loans by reported
Of the total amount of such loans
outstanding, the rate of interest was reported for

The term "local improvement" is given different
meanings by different cities. .Some ^ims designate

rates of interest.

bcmds as "local improvement
improvement Joans;" accordingly,
bonds"
under "local improvements" are tabulated, in Siddition to the bonds properly so classified,, all special
assessment bonds for which the exact purpose of issue

$1,4€2,891,992, or approximately 97 per cent.
Of the obligations for which rates were reported, the
greater portion belonged under one or another of the

could not be ascertained.
The term "general street improvements^" like the
preceding one, has different meanings. In some
cities it includes sewers, in others it does not.
The financial reports of some cities 4o not state the
purpose of their reoeat bond issues other than those
for municipal industries. For such cities all loans
for general municipal p«irposes are tabulated under

are as follows:

special

assessment
or "local

the head "general improvements."
A gr^.t number of bonds are issued for redeeming
©r "refunding" earlier issues of bonds; for these bonds
the mdj designation given by the caties is the general
ione of "reftmdiBg."

So

far as the classification of

such bonds by original piupose of issue could be

heads of Table 21. The amounts included in
the column "other reported rates," classified by rate,
specific

No interest

82,

2.Gperoent

Sfpercent
385 per cent

13,

per cant

3.25 per cent

3.

37,900
135, 450

2.5 per cent
3.1 percent
3. 125

767

6,000
279, 700

S.Spercont

570

3.9 per cent

40, 564,

3.75

pesr

cent

a875 per

cent

8,793,330
300, 000

4.25percent
4.4percent
4.45 per cent

3.49 per cent

6,000
200,000
50,000
110,000

3.55 per cent

48, '000

3.3 per cent

3.3125 per cent

.

3J pe<r cent
3,35 per cent

3.4peroent

3.625 per cent
3.65 per cent

1,

357, 344

17, 874,

850

4.75percent.
4.875 per cent
7.3 per cent

S.Oper-oeat
10.0 per cent

86,000
93,708
7, 646,

280

3,050
356,041
91,350
«06,400

60,000
84,000
60,210
2, 026
1,875,000
979,900
^
1, 000

28

The debt obligations with no interest were those that
were due but had not been presented for redemption.
Of the debt obhgations at these exceptional rates of
interest $73,518,116 were reported by the larger cities
of Group I, and of that amount $53,375,449 was reported by the city of New York; the rates for these
cities varied from 2.5 to 4.875 per cent.
Of loans drawing interest at the rate of 3.65 per cent
New York, N. Y., reported $20,000; St. Louis, Mo.,

and tax loans," "outstanding warrants," and "other
debt obhgations."

$975,000 Cinctanati, Ohio, $4,725,000 Detroit, Mich.,
$100,000; Washington, D. C, $12,051,350; and Indianapolis, Ind., $3,500.
Of those at 7.3 per cent
Cincinnati, Ohio, reported $1,865,000, and New Or-

of government are of
provided therefor.
incurred for operation and maintwo classes those
tenance, and those incurred in obtaining or constructing permanent improvements and additions to the
facihties for the discharge or performance of municipal

;

;

leans, La., $10,000.

Of those

at 8 per cent MinneDenver, Colo., $5,800;

Table

22.

—

Character of municipal improvements and additions.
Cities are not organized primarily for the production of

wealth, as are commercial corporations, but for doing
certain things on behalf of the common welfare, accomplishing these results

by means
The costs

of public contributions

—

Joseph, Missouri.

Both classes of costs of government must
be met from the present or future revenues provided
therefor, and for the city as a corporation both classes
of costs bear to revenue the same relation as do the

The aggregate interest charge on the loans for which
the rates of interest were reported was $56,057,861, the
average rate being 3.832 per cent. Computed at this
rate, the interest on the $45,360,542 for which the rates
were not reported would be $1,738,216. This amount,
added to the amount stated above as the interest on

expenses of nontrading commercial concerns to their
income or earnings. For accounting purposes, however, they may be separated into two distinct classes,
those for expenses and those for outlays, just as the
fixed charges of nontrading commercial corporations
are differentiated from their ordinary expenses of

the loans at reported rates, gives a total annual interest
charge of $57,796,077 on the classes of loans reported

operation and maintenance.
By means of expenditures for permanent improvements and additions, municipal corporations secure

apolis, Minn., reported $50,000;

Richmond, Va., $921,100; and Norfolk, \a., $3,000.
The loan of $1,000 at 10 per cent was reported by St.

in Table 21.

During the year the debt

of cities increased

by

$121,516,182. Such of the interest payments reported
in Table 8 as were payments on account of debt outstanding at the close of the year 1904, and therefore

included in Table 21, were paid on approximately the
meati of the debt at the beginning and the close of the
year.
The interest on this mean, computed at the
average rate given above, would be approximately
$55,467,830— an amount $2,328,247 less than the estimate given above as the total interest charge on the
interest bearing debt outstanding at the close of the
year, and $3,319,086 less than the $58,786,916 reported
in Table 8 as

ence

is

payments

made up

of interest.

The

of the following items:

latter differ(1)

Interest

amounting to $1,761,065, paid by the cities of Massachusetts on obligations to the commonwealth on

—

account of loans for armories, for metropolitan parks,
sewers, and water, and for the abolition of grade
crossings which must aggregate over $50,000,000, but
which can not be included in Tables 19, 20, and 21,
although the amounts paid to the state on their
account are given in detail in the text relating to Table
5 (page 11); (2) interest payments on those revenue
and tax loans or temporary loans, however designated
locally, which were made and paid during the year; (3)
interest payments on outstanding warrants; (4) interest payments on judgments; and (5) interest payments on municipal obligations on account of pubHc
All these obligations except those of the first
trusts.
class are included in Table 19 in the columns "revenue

—

functions.

doing the things for which they were
Such improvements and additions may
be divided into two general classes (1) those which
do not increase the income or decrease the expenses
of the city, as sewers, streets, and parks, and (2) those
which directly aid in providing an income, as waterfacilities for

organized.

—

works, or indirectly decrease expenses, as school buildOf the improvements and additions of the first
ings.
class, only parks are salable, save as the city wishes
to abrogate what, in most civilized communities,
ha-ve come to be considered governmental functions,
and as it permits private individuals and corporations
All properties of
to levy tribute upon the citizens.
the second class are salable, provided that the city
desires for any reason to change the location or character of any part of its public works for performing
municipal functions. But none of the permanent
improvements of cities that are salable in this manner
can properly be called assets, as are the possessions
of the ordinary commercial undertakings, save on the
supposition or condition that the city is going to surrender the exercise of the governmental functions for
whose proper discharge they are facilities.
Accounting for outlays. ^The apprehension of the

—

fundamental difference between the public improvements and additions of cities and the properties or
assets of commercial corporations, has been a most
important factor in deterring cities and other governmental corporations from keeping any proper accounting record of the costs or existing value of these

29
Improvements and additions. As a result, in some
American cities no statement of the costs of public
improvements tas ever been prepared, and tbe officials
can not give definite information witb. respect to the
present value of the various salable improvements and
additions, or the cost of replacing either salable or
nonsalable possessions.

The

The published annual

reports of

some

cities

include

in the value of such plants the original cost of conr
struction or purchase and all costs of repairs, and in

certain cases the expense of maintenance, while making no allowance for depreciation; other cities, with
industrial plants which have appreciated in value as a
result of increase in value of real property,

much

few years have seen the beginning of a
great popular and official awakening to the need of
more perfect and complete accounting for aU munici-

so

pal expenditures ^for outlays as well as for expenses.
For several reasons there is greater need of such an

have allowed

for

last

—

accounting for outlays than for expenses. First,.
expenditures for permanent improvements and additions aflfect the future as well as the present, much of
their cost being transferred, by means of bond issues,
as a burden upon the future; moreover, these improvements and additions must be used in the future, and
should be so made that future as well as present needs
wUl be met. Second, a careful and systematic accounting for the cost of public improvements is one of the
best safeguards against official dishonesty.
The need of proper accounting in this field affects
not only the statistics of the cost and value of these
properties, but also the statistics of operating expenses
of all municipal industries.
No statement of the total
costs of a public utility, as water, gas, or electric light,
can be complete, that does not take into account the
cost and value of the plant used in the production of

such pubUc

utility.

The first requirement for this class of accounting is
to determine the amount which the city has expended
in the past for the purchase or construction of public
improvements, or the present cost of replacing such
.improvements, or both of these facts.
,

—

The possesCost and value of -public improvements.
sions of cities are subject to the same changes in value
as those of private individuals and corporations.
Their value
causes, or

it

may be greatly depreciated by some
may be increased by other causes. Cor-

the reported present
value is much below the cost of replacing the works.
Hence the published statements of the several cities
for depreciation that

both cost and value are more or less noncomparand they must remain so until fiscal officers
agree upon some common method of reporting such
able,

data.

The facts given above acquire still greater significance when it is further stated that city officials have
given much more care to the proper valuation of the
properties of municipal industries than to that of any
other class of pubhc improvements. Hence the margin of probable error or imperfection in the figures of
Table 22 is less for municipal industries than for the
salable but unproductive properties.
No trustworthy
figures for valuation of miscellaneous public improvements, such as streets and sewers, are available, and
hence no attempt is made to include such improvements in Table 22.
The greatest care has been- taken in the collection
and tabulation of all the figures in Table 22, and they
axe believed to be the best comparative exhibit of the
kind yet compiled, but comparisons between different
cities must be made with great care, and subject to all
*
the possible exceptions given above.
Intelligent criticism by fiscal officers of cities of the
imperfections in the estimates of the value of salable
possessions will lead not only to the correction of such
errors in future Census bulletins, but also, it is hoped,
to the preparation by all the cities of accurate and
comparable exhibits of all costs and present values of
public improvements and additions.
Salable and, productive possessions.

—The salable and
—

Some of the cities which have been obliged to purchase the franchise rights of industries carry in their
accounts an estimate of the value of such franchises,
and give in their statements the costs and value of
such rights, while the corresponding statements of
other cities include no such factor of value and costs.

productive possessions of cities. are of three kinds; the
assets of investment funds, the assets of pubhc trust
funds, and the improvements and additions which constitute the facilities of the municipal industries for
transacting the business or providing the public utilities for which they were established.
Of the total
value of such possessions of the 151 cities at the close
of 1904, the assets of investment funds constituted 4
per cent, those of public trust funds 6.1 per cent,
and the works of municipal industries 89.9 per cent.
The general character of the assets of the two classes of
funds mentioned is shown in Tables 16 and 17. Of the
municipal industries, by far the most important are the
waterworks; they are reported by 108 of the 151 cities,
and their value constitutes 63.8 per cent of the reported

figures are given,, they are noncombe noted from the following facts

value of all works of municipal industries. In value,
the next most important are docks, wharves, and

rect accounting is not possible without so:me laiowledge of both the past cost and the present value.

The records of some cities furnish one or the other of
these two classes of information with reference to
some public works, but few if any cities give both.
is, therefore, practically impossible at the present
time to make fairly comparable statistical exhibits
of the value of any class of municipal public improve-

It

ments and additions.

Even where such
parable, as

may

30
landings; the greater portion of tMs value was reported by New York and a few other cities of Group I.
The value assigned to general real estate', which is in-

cluded in the column "all other municipal industries,"
is more or less incomplete, a large part
being in all
probabihty incorrectly tabulated in the column "miscellaneous unproductive possessions."
The properties, other than real estate, reported in the column
"all other municipal industries" are given in detail in
the following list, in which the cities are arranged in
the order of the city numbers. For cities for which
only one industry is reported, no amount is given;

where there are two
follows the

name

industries, the

amount

for each

of the city.

New York, N.Y., rapid transit subways

$43,616,000,
toll bridges $37,787,900; Boston, Mass., rapid transit

subways $9,370,800, ferries $673,400; Buffalo, N. Y.,
pubhc hall; Los Angeles, Cal., irrigation works; Port-

A complete exhibit of the costs of sewers and street
improvements would confirm the above statement that
in the past the cities have paid for the greater portion
of their public improvements out of current revenues.
A comparison of the tables of this bulletin with correcities will show that municimet from current revenues in American

sponding data for British
pal outlays are
cities

more generally than

in British cities.

Table

23.

—

Assessed valuation. The valuations given in Table
23 are those of property which is subject to taxation
for purposes of city government.
In certain states

—

notably in Pennsylvania and New York this varies
somewhat from the valuation on which taxes for state
and county purposes are levied. For cities in which a
division of the municipal government, such as schools

land,

is for a territory differing somewhat from
that of the city government, the valuation subject to

nio, Tex., irrigation works; Covington, Ky., toll bridge;

taxation for such division differs from that given in the
table.
The differences between the assessed valuations

Oreg., public dredge; Peoria, 111., public hall;
Utica, N. Y., subways for pipes and wires; San Anto-

or parks,

and local purposes, and between that of the
government and those of other divisions of the
municipal government, so far as ascertained, are given

Augusta, Ga., canal; Newcastle, Pa., subways for pipes
and wires; Auburn, N. Y., stone quarries and crusher;
Chattanooga, Tenn., public hall; and La Crosse, Wis.,

for state

toll bridge.

in the text.

The aggregate value

of properties of all

municipal

is $790,570,726. A comparison of this total with the figures of Table 20 shows
after allowing for all imperfections in the tables, that
up to the present time the 151 cities have met nearly
one-half the cost of their industrial plants from general

industries reported in Table 22

revenues, and that of the total outlays for these industries those which have been met from debt still out-

standing constitute only 53.4 per cent of the value
reported in Table 22. As many of these industries
have been established or acquired very recently, the
facts show that these cities as a whole are seeking to
liquidate the obligations by reason of these industries
as rapidly as is consistent with reasonable charges to
the patrons.
Salable hut unproductive possessions.
A comparison
of the figures of Table 22 for salable but unproductive
possessions with the corresponding figures of Table 20,
discloses the fact that the 151 cities have paid for the
greater portion of their public improvements, other
than municipal industries, out of current revenues.
Attention has already been called to the fact that
Table 22 does not include any exhibit of the value of
sewers or of street improvements other than bridges;
therefore, in making comparisons between the value of
these properties and the debt shown in Table 20, there
should be eliminated the debt for sewers, general street
improvements, street paving, local improvements, and
practically all for general improvements, as the debts
for streets and sewers included in refunding bonds
are probably greater than those included in general

—

improvement

loans.

city

The

table gives separately the valuations subject to

local taxation for general

subject to other taxes.

property or poll taxes.

property taxes, and these

The latter are either special
The character of the property

which the valuations are entered on the
tax rolls, and which are shown in this column as
"subject to other taxes," is defined below, under the
or polls for

head "special methods of assessment and taxation."

—

Reported lasis of assessment in practice. The reported basis of assessment in practice is the percentage
of the true value of assessed property which, as esti-

mated by the city officials, constitutes the assessed
valuation.
The figures for real property are more
trustworthy than those for personal, although in both
cases they are estimates, and are, therefore, subject to
possible error.
All percentages for real property are

undoubtedly made on the same basis. For personal
property, however, there are probably two different
bases in one case the ratio is that of the valuation of
personal property as placed on the tax list to the true
value of the same property, while in the other the ratio
is that of the valuation placed upon the personal property reported to the assessor for taxation to the true

—

value of all taxable personal property; one includes
only property that is taxed, while the other takes into
consideration also that which escapes taxation. It is
hoped that more uniform repprts for this class of
property may be secured in the future, and also that
more accurate estimates of the basis in practice for
both classes of property may be obtained.
General property taxes Zewec^.— Under this head are
included, with the exceptions noted below, under the
head "special methods of assessment and taxation,"

31
general property taxes levied for all branches of the
municipal government. In most cases the rate of levy
for $1,000 of assessed valuation was reported, as well
In certain cases the
as the total amount of levy.
assessed valuation multiplied by the rate does not
exactly agree with the reported amount of levy, the
variation being due to some one or more of the many
factors affecting tax lists, such as the addition of
supplementary tax lists, valuation changes, and the
abatement of taxes. These variations are all trifling
and inconsequential, however, and are referred to only
for the purpose of calling attention to the complexity
of the data relating to public taxes, and the difficulty
in securing accuracy in all details.
Figures in the column "rate per $1,000 of true
value" are subject to all the possible errors of the
estimates given in the column "reported basis of
assessment in practice. " Only a critical investigation,
involving a comparison of the assessed valuation of
lands sold with the considerations allowed at such
sales, can give the data for a true statement of the basis
of assessment in practice, or the rate per $1,000 of true
all

value.

—

In the
Special methods of assessment and taxation.
paragraphs which follow, the exceptional facts relating to the assessed valualfion for state and municipal purposes, the specific levies of the different districts in cities, the character of the valuations included
in the column "subject to other taxes," etc., are given
by states, the cities in each state being arranged in
the order of the city numbers.
Alabama.

—In Birmingham personal property other than railroad was

not separately reported. The valuation of merchants' property subFor
ject to a special tax is tabulated as "subject to other taxes."
Mobile railroad property valued at $951,476 is included under personal
property. Although the present city of Mobile does not cover as much
territory as the old city, there is a taxing district that includes the whole

and this is subject to a tax for liquidating the old debt.
The rate reported was based upon the city valuation, and the amount
of the old city,

of taxes levied for municipal purposes included that for the city debt.

The

territory subject to the general rate for the city

had an assessed

valuation of 817,818,822, and the territory outside of the present city

a valuation of $2,103,310. The general rate of taxation was
and of this rate, $7.50 was for the old taxing district. In Montgomery railroad property was assessed under two heads real property
limits,

$13.50,

—

valued at $462,825, and personal property valued at $237,608.
Arkansas. For Little Rook personal property included valuations of

—

$268,351 for railroad property, $3,486 for telegraph property, and $295
for express property.

—

In this state mortgages are assessed as real property,
California.
and the taxes thereon are charged to the mortgagee and deducted from
the amount that otherwise would be charged to the owner of the propIn some of the cities the amount of mortgages included in this
erty.
way was separately reported, and in others it was not. In San Francisco real estate was valued at $293,500,985, and the improvements
were valued at $86,781,965. The original city of Los Angeles had a
valuation for taxation purposes of $111,243,464, on which there was a
levy of $14.

The

territory

annexed

in 1896

had a valuation

of $13,-

203,131 and was subject to a rate of $12.60, and that annexed in 1899
had a valuation of $1,679,968 and a rate of $12. RaUroad property

valued at $406,155
property.

is

included in the reported valuation of personal

For Oakland the
Bull.

50—06

3

real property included real estate

and

valued at $34,363,500, and mortgages valued at
Taxes were levied on a valuation of $2,584,275 at tho
rate of $11.91, on $4,994,967, at the rate of $11.26, and on $44,077,000
at the rate of $12.60.
The rates reported do not give the exact amounts
stated on the schedules or in the tables as the tax levies and the variation is not explained.
In Sacramento the general city levy was made
on a valuation of $20,039,364, at the rate of $16: and an elementary
school levy upon property within the school district, including the city
and other territory, was made on a valuation of $20,883,166 at the

Improvements
$10,356^551.

rate of $3.60.

$11.13.

—

The general city rate
The school rate differed
The aggregate of school

Colorado.

the city.

Denver was $18.50 throughout
from $2 to
levies included in the table was
of

in the several districts

$1,024,440.

—For New Haven

the rate is secured by dividing the
amount of taxes levied. Of the valuation of
of Hartford, $668,515 was for farm property, on which the
all purposes is limited to a rate of $6.
The city is further

Connecticut.

total valuation into the

the city

levy for

divided into nine districts, each having a special levy, but the valua-

and

were not separately reported. Speamounting to $236,763 were reported as the levies for sc-hools
and on farm property. The city valuation of Bridgeport was subject
to a general tax rate of $6.40, and property valued at $62,309,674 was
subject to an additional rate of $7.90. The average for the whole city
was $13.98. In Waterbury the entire city was subject to a general
tax rate of $3.40. Two taxing districts of a valuation of $42,658^49
were subject to special tax rates, one at $9.30 and the other at $12.10.
The values of the two districts, however, were not separately reported.
Delaware. In Wilmington personal property is not assessed for city
purposes, but the valuation of the property of each male owner of real
property is increased by $100, and the tax is on this valuation. This
tax is known as the capitation tax. Such valuations and the levies
made thereon are included in Table 23, since the data for the proper
tions

levies for these districts

cific levies

—

separation were not obtainable.
Florida.

—In

Jacksonville real property, as reported, included rail-

road valuations of $1,398,410, and personal property included valuations of $95,000 for the same class of property.
Taxes were levied on
a valuation of $17,289,880 at the rate of $12.50, and on $16,222,983 at
the rate of $3.70.

The former was on the general city valuation and
by fire districts, including only a portion

the latter was on valuations
of the city proper.

Georgia.

—In Atlanta personal property, as reported, included a val-

uation of $4,501,693 for raUroad, telegraph, and telephone property.

In Savannah personal property included railroad property valued at
In Macon railroad property was included with real, to the
$2,547,150.
amount of $840,200, and with personaL to the amount of $530^000.
Illinois.

—In Chicago the assessed valuation was the same for school

districts as for the city

government.

The valuation

subject to assess-

was $422,737,986; for West park,
$89,425,133; for South park, $247,709,887; and for Lincoki park,
$54,054,046; the total for parks was $391,185,066. The levies were:
For the city government, $6,638,008; for schools, $9,356,124; for the
.sanitary district, $2,980,302; for West park, $714,507; for South park,
$1,585,343; and for Lincoln park, $454,020; the total for municipal
purposes was $21,728,304. The rates were: For city govermnent,
$16.46; for schools, $23.20; for the sanitary district, $7.05; for West
park, $7.99; for South park, $6.40; and for Lincoln park, $8.40. The
average rate for all parks was $7.04, which combined with other rates

ment

for

the

sanitary

district

gives $53.75 as the approximate rate for the city for municipal purposes.
rate for the state was $5.50, and that for the county was $5.30.
In Peoria personal property included railroad property valued at
$523,024. In Quincy railroad property valued at $139,238 was included
under personal property. The general city levy was based upon a
valuation of $5,645,952 at the rate of $20.70. The school levy, on the

The tax

same valuation, was at the rate of $17.60; and the bond and interest
The
levy, on a valuation of $5,086,443, was at the rate of $19.81.
In East St.
total rate on property subject to all levies was $56.17.
Louis the railroad property included as personal property was given a
valuation of $1,116,538; the valuation of the telegraph and telephone

32
and $2,246 for
was $36, and the school

property thus included was Sll,901. In Springfield the railroad property included under personal property was valued at $228,844. The

express, f6,921 for telephone,

property subject to general city taxes had a valne ai $7,312,188, and
the rate of the tax was S21.66. The valuation subject to Bchobl taxes

$3,942,439,

was 87,180,443, and the rate, $23.60. A separate levy Ol $4 upon
the city valuation was made by fhe park board for park purposes.
Property subject to all levies paid a rate df $49.26. The average for
the city was $48.42. In Kockford personal property included valuations of railroads, telegraphs, and telephones to the amount of $286,164.
In Joliet personal property included railroad property valued at
3192,9.35.
In all of these Illinois cities it is impossible to separate railroad values as called for by the state laws and to assign a part to real
and a part to personal property.
Indiana. The valuations of railroad, telegraph, and telephone prop-

—

erty, included in Indiana cities as personal,

$11,619,620; EvansviDe,

$790,270; Fort

were as follows Indianapolis,
:

Wayne,

$1,523,050; South

Bend, $1,042,970; Terre Haute, $1,128,006. In Fort Wayne a general
city tax levy of $10 was made on a valuation of $27,952,145.
The
library and school rate, on a somewhat different valuation not jreported,
was $4.70. This makes a rate of $14.70 for property subject to the two
levies.

The

The average

rate

by

calculation was, however, only $14.07.

amount of a certain class of
property placed on the tax list, but exempt from taxation. In Terre
Haute the city rate was $10, and the school rate was $6.73. Factors
similar to those operative in Fort Wayne, however, made the average
difference

doubtless represents the

rate of levy $16.23 instead of $16.73.

—

Iowa. The general law of Iowa requires valuations to be made at
market value and the valuations for assessment pmposes to be entered
on the tax list at one-fourth of that amount. In practice, the valuations are somewhat below the true values, and hence the actual basis
of assessment is somewhat below the figures stated in Table 21 for the
cities operating under general staite laws.
Dubuque and Davenport
operate under special charters and make independent assessments upon
a basis different from that of the state. In Des Moines personal

general city rate

property. The
on a valuation of

telegraifli
levy.,

was $36.75.

Kansas.—In Kansas OUy personal property included railroad property to the amount of $784,890. There were specific levies of general
property taxes. The valuations subject to such levies and the rate of
In Topeka, railroad,

levy, however, were not separately reported.

and telephone valuations amouaifing to $501,834 were
included with personal property. In Wichita, personal property

telegnsph,

included railroad property, with a valuation of $262,775.
Kentucky. In LouisviEe, the valuation of railroad property induded

—

with personal property, was $2,126,274. For Covington, railroad
valuations were not reported.
Louisiana. For New Orleans the totail for personal property included
the state board as
raahoad property valued at $9,4'80j024 assessed

—

%

"real and personal."

Maryland.

—

Baltimore property

-In

and

taxation, according to location

is

was taxed at the rate

at $234,342,096

Upon

$33,011,480, at the rate of $6.

subject to different rates of

character.

Real property valued

of $20.60,

and that valued

at

general personal property with -a

valuation of $33,572,356, and that of incorporated companies with, a
valuation of $33,000,000 there was a rate of $20.60.

Securities

amount-

ing to $109,616,037 bore a special rate of $3 and are included in the total
The taxes levied, with the exception of those on
for other taxes.
.securities,

and these

are tabulated as general property taxes,

levies

averaged for the city $19.16 per $1,000 of valuation.
Massachusetts. In this state the valuation of national bank .shares
lis ^included on the tax rolls whether the shares belong to iresidents or

—

The valuation

nonresidents.

of the several cities

is

The valuation

other taxes."

of

the shares

owned by the

residents

given under the head of "valuation subject to
of the

not included in the table; in-some
separately on the city books,

bank shares

cities

and the amount

reported tax receipts from such shares.

of nom-esidents are

such valuation
In

is

many

is

not shown

calculated from the

Massachusetts

the multipUcation of the reported assessed valuation

cities

by the reported

property included valuations of $576,430 for railroad property, $2,720
for express property, and $30,060 for telegraph and telephone property

tax rate will not produce the amount of tax levy given in the table.

The

The variation

district valuations

and tax

rates were as follows:

Road district valuation, $892,610, at rate of
Water valuation, $13,935,227, at rate of $3.

$5.

is

probably due to the fact that in such

cities

the reported

valuation gives the original assessment without the supplemental and
additional assessments, corrections for abatements, etc.

In Boston

Light valuation, $14,129,760, at rate of $4.20.

the valuation of real

Old city valuation, $11,4C..',820, at rate of $1.50.
Other city valuations, $1;' 012,478, at rate of $34.90.

•supplemental

School valuation, $16,032,600, at rate of $29.50.

ment

The

spoken of as for the city, and also the levies for payments to the state
on aoeount of armories, grade crossings, sewers, and parks. When

on supplemental valuations brought the total of the leviaes
to $1,071,521, an average rate of $66.83 for the whole city, while the
rate on property subject to all levies was $78.10. In Dubuque thei'e
was a general city tax levy of $11 :on a valuation of $23,774,090, a
special rate of $1 on a valuation of $20,134,800, and a school levy of
$15 on a county valuation of $7,368,883. The last valuation was made
under general state laws, while the others were those of the city proper.
For Sioux City the total value of property within the city limits was
.$6,374,222, but a part was not taxable for general city purposes.
For
school purposes the valuation was $6,374,222, -and the jate, $31.50:; for
general city purposes the valuation was $6,113,560, and the rate $30.
A city special levy was made on a valoation of $5,808,293 at the rate
levies

Thus, property subject to school and general city taxes,
and special property taxes bore a rate of $63. The average for all
property in the city, however, was only $61.64. Personal property
of $1.50.

included valuations of $307,042 for laOroad, $1,183 for express, and
S8,129 for telegraph and telephone property. In Davenport valuations
$196,192 for railroad, $1,848 for express, $3,574 for tellegraph, and
$31,734 for telephone property were assessed as personal property.

-of

The generai

rolls.

list of

The

and personal property included that given on the

such property ,as well as that of the original assesspurposes include those generally

levies for municipal

those levies and the levies on the supplemental additions to the assessment roU are excluded, the rate for city and county purposes was

When the additions for payments to the state and the levies
on supplementary valuations are included, the average rate was $14.47.
Michigan. In Detroit, in addition to the valuations reported ia
Table 23 as subject to local taxation, the tax rolls of the city showed

$13.93.

—

assessed valuations of $10,230^000 lor street lailways,

and $1,315,620
bonds subject to state taxations but not to that for city purposes.
In the cifj of Saginaw there are two taxing districts; in the first the

for city

valuation v;as $15,941,786 and the rate, $16:91, and in the second
the valuation was $8,045,732, and the rate, $18.92.

Minnesota.

—In

Minneapolis

was $21.37. The
wards from
$1.15 to $2.50. In St. Paul, the tax rate for interest on bonded debt
varied in the several wards from 81.98 to $2:68. These were in addition
to the general levies for all piurposes.

—

Missouri. In St.Louis the valuation of property for purposes of taxar
tioninl904 was $458,641,708, divided as fellows: Real, $343,195,820;

was levied on a valuation cxt $18)069,840;
a special rate for water of $1.25, on a valuation of $17,743,725; a special
xate for roads of $5, on a valuation of $178,935; and a school levy of
The dty assessment was made
.$18, on a valuation of $9,458,840.
under the provisions of a special charter, and that far schools under
the general laws of the state. In Ctjnncil Bluffs, under personal

ilierefore, $455,828,878.

property, are included vaikaifcions of $418,011 for railroad, $8,768 for

if

city rate of $10.50

the .general levy

special levies for street purposes varied in the several

personal, $86,220,770; telegraph
in this

and telephone, $29,225,118. Included
amount for real property ;is a valuation of $2,812,830 for property

of quasi public corporations,

which

is

.exempt from city taxation.

The

total valuation subject to general property taxes for city pnrposee was,

Valuations subject to mBrohamts' and manu-

aotnrers' tax whichhave been estimated from tax receipts!a«$60,€21,543,

33
and a valuation

of $271,900 for

steamboat property are Included as
Although the valuation of steam-

valuations subject to other taxes.

boats was subject to a special rate, through an error of the Census

$3,535,646, divided into real property, $3,187,311, and personal, $348,-

335; this

taxable for river and harbor purposes only.

is

Pennsylvania.

—Personal

agents the taxes were included in the report of general property tax

taxable for city purposes.

receipts.

The rate for city purposes for general property taxes was
and that for school purposes, $5.50, making a total of $20.20.
In Kansas City the general tax rate for city purposes was $13, and
that for schools, $9. In addition certain districts were subject to
a special rate of $3. The average for the whole city was $24.11.
In St. Joseph the school district included the entire city and a territoiy
embracing a valuation of real property of $621,370, and personal
property of $192,920. For Joplin, railroad property valued at $320,417

money

$14.70,

Only the

included as personal property.

is

railroads.

All other personal property

was included with

Nebraska.

Raiboad property to the amount

tax levy.

in the

In South

lated as personal.

Omaha

and carriages for

hire

— are taxed for state purposes.

specified classes of personal property subject to city taxation

It should be noted in this coimection that the

methods

tax

of preparing the

county, and borough, and
community often vary. The
generally taxed for the county, and there
lists for city,

school district taxation for the same

valuation of occupations

is

are certain poll taxes for school purposes that are not collected for

As a

either the city or the state.

more

diflacult to

than for those of any other

cities

result of this complicated

system

prepare comparable statistics for Pennsylvania
state.

of

was included

gate valuation of personal property subject to taxation of $405,546,117.

—In Lincoln school taxes were assessed on a valuation

57,034,805, at $17, the city's share being $99,169, which

not

In Philadelphia the assessed valuation of money at interest was
$463,733,532, and that of carriages for hire, $106,015. These valuations
and that of horses and cattle subject to local taxation made an aggre-

•

real.

is

are included in Table 23.

it is

—In Butte the only personal property separately reported

Montana.
was that of

at interest

property, except horses and cattle,

Certain other classes of personal property

of $154,497

is

tabu-

the following amounts of assessed

The

real

and personal property

of Philadelphia

and location

is

subject to a

number

Prop"suburban," or "farm," according to its

of rates, according to the character

of the property.

valuations are included as personal property: Raikoads, $556,984; in-

erty

surance companies, S74,443; telegraph companies, $15,800; express com-

location in the closely settled parts or in the sparsely settled portion of

Pullman Car Company, $5,260. Of the amount of tax
levies, S60,539 were levied as school taxes on a valuation of $4,035,927,
at a rate of $15, while the city taxes proper were levied on a valuation

the city, or

panies, $8,202;

a rate of $8.75.
Hampshire. Included with valuations subject to other taxes

of $18,733,228, at

New

—

is

classified as "city,"

its

use wholly for agricultural purposes.

These

classjs of

property are subject to two rates, according to their location within or

without certain poor

districts,

which are subject to special poor

Tlie several classes of property in the territory of the districts

rates.

which

contribute nothing to the support of Philadelphia poor, but do contrib-

Manchester is a valuation of $1,445,000 for polls. Such taxes
amounting to $22,544 are not included in Table 23, but are included

ute to the support of poor in districts largely situated outside of the

in Table 10.

the other territory.

in

New

Jersey.

—

^In

Bayonne

railroad property with a valuation of

$440,837 was included with personal.
reported for other New Jersey cities.

New

Yorlc.

—In the

cities of

No

New York

special information

the "special franchises" of

In some

public service corporations are assessed as "real property."
cities

ers

the valuation of such franchises was separately reported; in oth-

such separation could not be secured.

York

was

These valuations were;

city, $251,521,450; Buffalo, $12,968,200;

New

Rochester, $4,964,700;

Syracuse, $3,702,400; Albany, $2,803,200; Utica, $1,097,250; Yonkers,
$1,218,000; Schenectady, S4«l,250; Binghamton, $374,600; Elmira,

$565,600; Auburn, $487,000. In New York city the tax rate in Manhattan and the Bronx was $15.0546; in Brooklyn, $15.65; in Queens,
$15.6432; and in Richmond, $15.8485. In the city of Troy the tax
rate in the old city
city

which was

was $16.10, and the

rate for that portion of the

The

originally the city of Lansingburg, $11.70.

Sycaway school district was $15.30; in St. Mary's school
$13.50, and in Greenbush, $13.50. Valuations for the school
In Elmira, among the

is
is

that for the

town

With the

of Elmira.

Auburn

In addition, there were specific levies

The aggre-

gate of the levies at these rates was $282,906. Including these, the
average rate for the city was $25.19. In Columbus the personal prop-

and telephone property to the amount
In Youngstown the amount of railroad property included with personal was $999,530. In Akron the amount of railroad
property included with personal was $501,560. In Springfield the city
erty included railroad, telegraph,
of 83,162,860.

was levied on a valuation of $19,647,787. A school dis1 5 was made on the same property and also on a valuation
$580,485 for property outside of the city. In Canton the amount
railroad property included with personal was $386,964.

rate of $11.60
trict

of
of

levy of $7

.

Oregon.— FoT Portland the rate $19.02 given
average rate, but only the

sum

m the

of the following rates:

table

is

not an

For general

city

purposes, $9.72; for schools, $6.50; for river and harbor of Port of Portland, $2.80. The valuation of the Port of Portland, outside of the city
of Portland,

and not included

two rates had a valuation

real

class of

property in

property subject to the higher

and that subject to
was $15, and that for the
second, $14.50. The personal property subject to the same rates was
$1,395,460 and $311,110, respectively. The real property closed as
"suburban" subject to the rate of $10 had a valuation of $29,103,335,
and that subject to the rate of $9.67 had a valuation of $37,239,940.
The real property classed as "farm" taxed at the rate of $7.50 was valued at $15,444,348, and that taxed at the rate of $7.25 was valued at
$15,731,180. In Pittsburg the valuation of city, suburban, and farm
property is extended on the tax roll in a form different from that preof the

of $1,063,038,022,

the lower, $55,188,810; the rate for the

first

The first is assessed at its full value, the secand the third at one-half its value. All
hsted at its full assessed value. The amount of

sented for Philadelphia.

ond at two-thirds

its

personal property

is

value,

real property assessed at full value

was $276,433,425; at two-thirds

value, $110,212,539; at one-half value, $4,799,867.

The personal prop-

$93,354,250,

levies for the city of

from SO cents to $8.

The "city"

districts

levies included

—

purposes aggregated $4,836,651.

than the same

slightly lower rate

erty subject to state taxation only was bonds, etc., with a valuation of

included the levy for the town of Auburn.
Ohio. In Cleveland the levies for general property taxes for general

for certain districts with rates varying

have a

district,

in

were not separately obtained.

rate

city,

in the assessed valuation of the city,

was

$56,905.

and cabs and other carriages for hire, with a valuation of
These amounts are not included in Table 23. The taxes

levied in the city aggregated $4,926,642 for general city purposes,

$721,497 for school purposes, and $2,185 for special purposes.

average rate of taxation was $14.36.

The

In Allegheny the state valuation

The county valuawas $87,426,240; of personal property, $340,525; and.
of occupations, $11,348,880, making a total of $99,115,695.
Special
school levies were by wards, and varied from 75 cents to $6.
The
general city tax was $15, the general school tax $3.50, and the tax
for sewers, levied on land only, 30 cents, the average for the city being
$19.48. In Scranton the county valuation was on an assessment of
$22,669,802. For charitable purposes the borough of Dunmore is
annexed to Scranton; the valuation in this borough does not exceed
one-tenth that of Scranton. The tax rate for this poor district was 45
The city valuation was
cents, based upon the county valuation.
$63,445,485, at 77 or 78 per cent of fuH value, on which was levied a
rate of $4.71, and on smaller parts there were levied rates of S3. 1431
and $2.3565, respectively. The school rate was uniform throughout
the city. In Reading the valuation of property can not be separated.
As in all other Peimsylvania cities, it is almost all real. In Erie no
personal property was assessed for local purposes; or, if assessed, the
not included in Table 23 aggregated $20,109,655.
tion of real estate

34
amount was included with the valuation

small

assessment on "occupations"

of real property.

ject to assessment for municipal purposes

for schools

was on a valuation

The levy

was $21,161,097.

of $20,082,144.

It

possible that the

is

In Wilkesbarre the

difference represents the valuation of occupations.

assessors reported the valuation of real property as $35,353,114.

with occupatioixs as returned by assessors,

made

This

a total of $37,443,189.

For pm^joses of levy this valuation was reduced to $18,580,442, on
which there were levied tastes of $12 for general city purposes and
$2.50 for school building. On the reduced real valuation there was
a tax levy of $6 for general

In Harrisburg the

school purposes.

poses can not be separated from that for real property.

was a

rate of $8.20

on the

for city pur-

and personal property

assessed valuation of occupations

there

In Johnstown

city valuation of $15,794,321, a school

levy of $S.30 on a valuation of $14,242,065, and other school levies as
$8.80 on a valuation of $387,761, $9.80 on a valuation of

follows:

In McKeesport a

$963,795, and $10.80 on a valuation of $200,700.

valuation of $19,279,676 was subject to a rate of $10.75 for general

and $8.50 for school purposes, and a valuation of $9,382,715
was subject to a special rate of 25 cents. In York property subject to
city purposes

other taxes included $765,845 as the valuation of occupations.

—

South Carolina. In Charleston railroad property to the amount of
$596,850 was included with real and that to the amount of $131,030 with
personal.

Tennessee.

—In Memphis for purposes

with different rates of levy.

districts

of taxation, there

were three

These rates were not secured, but

The

the amounts of levy were obtained.
the city

rate given

was the average

for

Included with personal property were the following valuations

.

Kaihoad property, $2,050,119; telegraph property, $7,126, and telephone
property, $6,685. In Nashville there was included with personal property, railroad, telegraph, telephone, and express property to the amount
In Chattanooga personal property included raiboad prop-

of $535,854.

erty with a valuation of $853,602.

Texas.

—

San Antonio the general tax levy on the whole

^In

$634,294, and special taxes were levied as follows:

On

city

was

a valuation of

$1,117,470 at the rate of $2.50; on $1,111,395 at $2.50; on $4,031,115 at
50 cents, and on $407,300 at $1.80. The separate valuation of railroad

property could not be secured. In Dallas franchise taxes amounting to
$917,950 are included with personal property.
Utah.
for

—In Salt Lake City personal property valuations included $4,971

telegraph, $294,154 for telephone,

and $1,735,542

for railroad

property.

Virginia.—YoT Richmond railroad property was included with peramount of $9,441,146. For Norfolk the amount of railroad

sonal to the

property included with personal was $1,676,720, and there was included
also a valuation of $223,390 for telegraph, telephone, and express
property.

Washington.

—In Seattle the valuations,

rates,

and tax

levies in the

various parts of the city were as follows: Old city, a rate of $12.50 on
real property

$11,085,316;
'

valued at $42,271,505 and personal property valued at
city, a levy of $11.50 on real property valued at

new

$3,084,145 and personal property valued at $254,206. In addition the
school district levied a rate of $6 on a valuation of $56,675,172. In

Tacoma

two taxing

there were

districts; in

the

first

there

was a valua^

tion of $20,707,629 with a rate of $14; in the second, a valuation of

$1,776,777 with a rate of $12.40.

The school

district included

a valua-

tion of $22,484,406 with a tax rate of $7.

West Virginia.

—

^For

Wheeling railroad property valued at $800,000

is

Included as personal property.

WisconMn.—In Milwaukee the
per $1,000 of assessed valuation.
levied a tax for

general city tax rate was $15.1755368

In addition to this tax rate each ward
rates in the different wards varying

ward purposes, the

from $1.058071 to $2.751356, with an average of $1.6520031. In addition, the city was divided into sewer districts with rates varying from
$0.434898 to $0.822956, or an average of $0.6063799. Thus the total
approximate average rate was $17.4339. jlD Superior, in addition to the
general levies, a rate of $1.00 was levied on sewer districts on a valuation
of $3,230,200.

Tables 24 to

The

included with that of property, since it
was impossible to separate them. The aggregate of all valuations sub-

28, inclusive.

is

—

and per capita. Tables
summarize certain of the data of
24 to 28, inclusive,
Tables 2 to 18, inclusive, and present per capita averages based upon the population on June 1, 1904, as estimated by the Bureau of the Census and given in
Table 1. With the exception of the columns "corpoPayments and

receipts, total

of Tables 24

rate

payments" and "corporate receipts"

and

25, the figures of Tables 24 to 28 include service
payments and receipts, and certain erroneous

transfer

payments and

receipts

subsequently corrected by

refunds; further, in the case of Table 24 no deduction
from the payments for outlays has been made, as is iadicated by proper accounting allowances for receipts from

The temporary payments and
and service transfers thus included can not
readily be separated from payments and receipts
except in the case of the totals reported in the two colsales of real property.

receipts

umns mentioned.
The most 'important
in the great differences

feature of these tables consists
shown by different cities in the

and per capita payments and receipts
The causes of many such variations were pointed out in a general way on page 21 of
Census Bulletin 20; but no special investigation has
been made for any particular city or group of cities
given in this bulletin. In the case of most of the cities
the variations in per capita payments and receipts
amoimts

of total

of the several classes.

reflect differences in

municipal organization or admin-

few they unquestionably result from
imperfections of the Census report, due to a faulty
presentation of data, or to an inaccurate estimate of
population by the Bureau of the Census. To refer
all variations found in the tables to any one single
factor or cause would inevitably be unjust to many
cities; the figures of the tables can be correctly used
only in connection with some knowledge of the local
conditions or circumstances affecting any class of
data to be compared by per capita averages.
The 1904 population given in Table 1 for Kansas
and Michigan cities was taken from the state census
istration; for a

report for 1904; that for the cities of Florida, Iowa,
Massachusetts, Minnesota, New Jersey, New York,

Rhode

Island, and Wisconsin was estimated upon
data of the United States censuses of 1890 and 1900
combined with figures derived from state census

reports for 1905; that for

all

other cities was estimated

wholly upon data of the United States censuses of
1890 and 1900.
The population given in Table 1 and the per capita
figures of Tables 24 to 28 based thereon are fairly
correct for groups of cities and for most individual
cities, but are doubtless more or less defective in a
few instances in which the estimates are based wholly
upon the data of the United States censuses of 1890
and 1900. Tables x and xi, which are given also in
Census Bulletin 45, presenting statistics for minor

35
the possible imperfections of
per capita computations based upon population estimates prepared wholly from the United States Census

cities in 1903, illustrate

reports for 1890 and 1900. These tables present, for
all New York cities containing over 8,000 inhabitants,

a comparison for 1903 of the per capita corporate
payments and the per capita payments for all school
purposes^ computed from population estimates based,
first upon the United States census of 1900 and the
state census of 1905, and, second, upon the United
States censuses of 1890 and 1900. The estimates
first

mentioned are correct for

all practical

purposes,

and the variations between them and the latter
illustrate the possible and probable margin of error in
those per capita averages of Tables 24 to 28, for
which the population estimates are not based, in part
at least,

upon

state censuses.

Per capita corporate payments of New York cities in 1903,
as eom/putedfrom. popvlaiion estimates hosed on the United States census

Table X.

of 1900 and state censiis of 1905, and on the United States censuses of
1890 and 1900.

36
influence of factors operative in practically

all cities,

while those in Table xi are more strongly influenced
by local conditions; moreover, the amounts on which
the averages are based are larger for Table

x than

for

Table xi, so that a slight change in the estimated
population of a city would be likely to have a more
marked effect on its rank in the latter table. In Tables
24 to 28, therefore, the averages with the greatest
relative variations for the several cities will be the

most affected by the possible

errors resulting

from

imperfect estimates of population, and those of the
greatest uniformity will involve the least possible and

probable error due to similar imperfections.
TaMs 24. This table presents a summary of the
principal municipal payments, total and per capita.
They are designated as "corporate," "for general and
municipal service expenses," "for municipal investment and municipal industrial expenses," "for outlays," and "for decrease of indebtedness."
The significance of these terms is given in the text relating
to Tables 4, 5, and 6.
An examination of the figures
for groups of cities in Table 24 discloses a marked
tendency for the per capita payments, with the single
exception of payments for decrease of indebtedness,
to increase with the increase in the size of the cities.
There are many individual exceptions to this tendency
in Table 24 and other tables, but these exceptions do
not in the least affect the general truth of the statement.
Tahle 25.
This table presents exhibits of the principal municipal receipts, total and per capita.
They
are designated as "corporate," "from general revenues," "from commercial revenues," and "from loans
increasing indebtedness;" the receipts "fi'ojn commercial revenues" are subdivided into "municipal
service income" and "municipal investment and
municipal industrial income." All the per capita re-

—

—

shown in this table follow the same general
tendency, noted in regard to payments reported in
Table 24, to increase with the size of the cities,
This table gives detailed exhibits of some
Tahle 26.
ceipts

—

payments included in the several classes of
The expenses and outlays given in this table
are for the most important functional activities, other
than those connected with schools and libraries. The
per capita figures show a tendency to increase with
of the

Table 24.

the size of the

cities, as

stated in the foregoing dis-

many marked variations
more marked these varithe greater caution must be employed in bas-

cussion, but they disclose
for the several cities, the
ations,

ing

comparisons

between

expenses

the

of

the

different cities upon the per capita figures.
Table 27. This table presents exhibits of the principal classes of general revenue receipts, total and per
These receipts are arranged under six heads,
capita.
of which the most important is "general property
The receipts from poll taxes are reported by
taxes."

—

the per capita averages for these
taxes, as well as for miscellaneous licenses and permits,
are relatively greater in the smaller than in the larger

only a few

cities;

thus reversing the general tendency of municipal payments and receipts to increase with the size of
the cities.
TaMe 28. Tliis table presents exhibits of the most

cities,

—

important paj^ments for schools,
certain receipts for schools.

libraries, etc.,

The

and

of

variations in the

per capita averages for individual cities are very
marked, but there is a general tendency for the
amounts to increase with the size of the cities. The

only exception to this is found in the column
"receipts from subventions, grants, charges, etc., for
schools;" these are markedly less for cities containing over 30,000 inhabitants than for the minor cities
in 1903.

LIST OF CITY

NUMBERS.

Throughout the general tables of this report the
arranged and numbered according to the estimated population on June 1, 1904. For convenience
in finding any particular city the following list has been
prepared, the cities being arranged alphabetically by
states and territories, and the city number assigned to
cities are

each being indicated.

37

CITY

Ain STATE.

GENERAL TABLES

(39)

41
Table

1.—DATE OF INCORPORATION, POPULATION, AND AREA OF CITIES HAVING AN ESTIMATED POPULATION OF
30,000 OR OVER ON JUNE 1, 1904.
[For a

list ol

the cities in each state arranged alphabetically and the

POPULATION.

Date
CITY OR IIUNICIPAUTY.

AEEA (ACRES), JUNE

latest
incor-

Estimated as

of

June 1-

June

11,748,082
4,045,169
3,211,614
2,552,383

GROUP

Boston, Mass
Baltimore, Md
Ciereland, Ohio...

Y

BuHfllo, N.
San Francisco, Cal
Pittsburg, Pa

Cinciimati, Ohio.
©etroit, Mich

Milwaukee, Wis. .

New

Orleans, La.

.

1903

1902

1901
1837
1864
1876
1854

'

a, 888, 180

1,932,315
1,392,389
624,626
'588,482

1836
1832
190O
1816

538,765
425,632
'372,033
360,298
352,852

1819
1883
1846
1896

341,444
11317,691
'308,343
306,132

11,471,666
3,948,998
3,142,531
2,477,402

IN AEEA (ACEES)
SINCE JUNE 1, 1900.

mCEEASE

631,313
414,950
367, 121

355,919
345,043

332,934
1^309,619
' 303,238
300,625

12,226,966.3

2,052,831.4

7,992,836
2,682,217
2,218,678
1,715,821

843, 142. 4

771,489.4
433,050.9
427,023.7
421,267.4

HAVING A POPULATION OF

'3,775,435 '3,662,690
1,873,880
1,367,716
612,279

'

14,609,662

19,491,848

11,199,660 10,657,139
3,840,132
3,641,634
3,066,481
2,900,112
2,411,747
2,292,863

Water.

Land.

Total.

Water.

1890

I.—CITIES

'681,684

Land.

1900

21,557,248 21,040,587 20,618,020

total.

Group I
Group II-.
Group III.
Group IV..

,

1904.

1—

Total.

1904

Chicago, 111
Philadelphia, Pa...
St. Louis, Mo

1,

Decennial census,

tion.

New York, N.Y..

to each, see page 37.]

oJ

pora-

Grand

number assigned

461,629.8
1462,379.1
1459,805.0

300,000

OB OVER IN

151,988.

71,663.0
28,678.9
29,606.4
22,251.4

1904.

64, 352.

'03,954.7

398.0

5,891.0
11,371.0
< 36, 168. 8
"10,921.9

6,891.0
11,331.0
'35,810.8

40.0
358.0

»

«

10,921.

42
Table

1.—DATE OF INCORPORATION, POPULATION, AND AREA OF CITIES HAVING AN ESTIMATED POPULATION OP
30,000 OR OVER ON JUNE 1, 1904— Continued.
[For a

list of

GROUP

the

cities in

each state arranged alphabetically and the number assigned to each, see page

III.—CITIES

HAVING A POPULATION OF

60,000

TO

100,000

IN 1904— Continued.

37.]

43
Tabus

1.—DATE OF INCORPORATION, POPULATION, AND AREA OF CITIES HAVING AN ESTIMATED POPULATION OP
30,000 OR OVER ON JUNE 1, 1904-€ontinued.
[For a

f

list

ot the cities in eaoii state arranged alphabetically

GROUP

.

IV.— CITIES

and the nnmber assigned to

HAVING A POPULATION OF

30,000

TO

50,000

IN

each, see page 37.]

1904— Continued.

44
Table

2.— TOTAL PAYMENTS AND RECEIPTS, CLASSIFIED AS CORPORATE, TEMPORARY,,
[For a

list ol

To departments,

To the public.

the cities in each state arranged alphabetically

offices, industries,

and funds.

CITY OE MWNICIPALITT.

Grand

total.

Corporate. >

Total.

Grand

total

$1,023,590,388

Group I
Group II
Group III
Group IV

696,508,679
157,780,070
98,197,237
71, 104, 402

GROUP
New

N.Y..

York,

8870,453,086

595,232,275
128,486,565
85,643,322
61,090,924

I.— CITIES

$1,925,851

$82,273,029

$68,938,422

$145,150,715

358,417,002
89,816,627
62,496,333
43,710,253

101,276,404
29,293,505
12,653,915
10,013,478

989,287
256,400
314,885
365,279

62,269,353
13, 219, 186
3,024,576
3,759,914

38,017,764
15,817,919
9,214,454
5,888,285

98,085,575
21,370,884
13,617,896
12,076,360

$49,475,265
300,596
2,811,862

$7, 920, 151

$17,324,784
15,924,622
23,456,226
7,597,383
5,679,227

HAVING A POPULATION OF

16,278,998
15,262,789
16,235,961
12, 668, 414
13,583,798

11,778,174
11,285,891
12,613,694
12, 617, 740
10, 779, 517

10,478,706
10,036,033
7,333,382
8, 143, 754
8,952,157

Cincinnati, Ohio..
Detroit, Mich

14,335,002
8,191,012
9,722,981
9, 635, 322

10,669,453
6,860,265
8, 815, 258
6,081,464

9,457,827
6,214,789
5,315,466
5,404,829

GROUP
Washington, D. C.
Newark, N. J

City,

OR OVER IN

$174,199,344
23,932,289
6,728,586
2,962,580
8,827,961

$57,526,496
2,412,550
5,798,021
2,373,157
8,753,359

468
1,249,858
5,280,312
4,473,986
1,827,360

4,500,824
3,976,898
3,622,267
50, 674
2,804,281

33,399
12,327
90,856
1,440
4,460

1,211,626
645, 476
3,499,792
676,035

3,665,549
1,330,747
907,723
3,663,858

Mo..

Toledo, Ohio
Denver, Colo
Allegheny, Pa
Columbus, Ohio..,

2,363

1, 299,

HAVING A POPULATION OF

100,000

49,

977,383
112
1,007,781
1, 149,

721,476
963,963
832,693

TO

300,000

IN

$11,547,254
6, 571, 602
5,041,196
4,040,133
4,082,101

$1,248,990
5,765,023
402,934
3,001,538
1,500,493

$1,023,210
6,543,211
267,307
3,175,319
1,100,603

3,316,262
4,768,079
5,095,898
8,511,003
7, 115, 440

2,975,615
4,222,885
3,360,522
3, 986, 106
5,557,078

340,647
645, 194
1,735,376
4,524,897
1,558,362

8,858
3,787,901
116, 137
1,254,009
419, 726
950, 398
1,306,171
451, 978
6, 174, 272
693,238

3,499,576

$850
4,128,900
121,575
2,175,838
2,550

$1,001,148
2, 404, 605
145,732
999,481
1,097,953

8,820
2,644,942
26, 696
152, 625

3,005
29,142

55,926
3,714
3,741
4,410

38
1,087,033
85,727
1,097,643
405, 201

10, 115

753

460,586
1,661,546
367, 742
661,205
1,673,748

5,803,576
2,180,973
4,497,243
3,381,539
6,167,744

5,605,672
1,937,579
3,556,543
2, 716, 874
6,048,240

4,908,966
1, 806, 539
1,901,617
1,614,023
2,722,920

696, 706
131,040
1,594,926
1,102,851
3,325,320

197, 904
243, 394
940,700
664, 666
119, 504

1,525,714
1,706,182
5,989,716
3,770,645
3,819,337

1,338,349
1, 590, 481
5,906,771
3, 206, 405
3,814,388

1,213,670
1, 440, 480
1,522,497
1,940,206
3, 268, 727

124, 079
150,001
4,384,274

187,365
115,701
82,945
664, 140
4,949

Mo

Scranton, Pa
Paterson, N. J
Fall River, Mass..
Portland, Oreg. .

GROUP
Atlanta,

Ga

Dayton, Ohio...
Lowell, Mass
Hartford, Conn.
Reading, Pa

Richmond, Va..
Nashville, Tenn...
Wilmington, Del..

N.J
Camden, N.J
Trenton,

Bridgeport, Conn.

N.Y

Lynn Mass
,

Des

Iowa.
New Bedford Mass.
Oakland, Cal
lioines,

50,000

$245,275
697,086
1,034,185

.

$2,635,796
3,031,071
5,282,219
5,116,651
3,053,479

$2,390,521
2,433,985
4,248,034
6,116,651
2,278,154

52,020,138
1,759,595
2,701,250
4,387,148
1,780,228

497,926

775,325

1,830,321
3,623,873
3,296,131
1.125,962
2; 938, 637

1,624,144
1,799,273
2,448,929
1,060,633
1,980,794

206,177
1,824,600
847,202
65,329
957,843

292,708
170,367
,193,646
100,570

1,181,047
1,024,758
2,737.072
2, 020; 609
1,306,517

1,166,351
909,620
1,502,874
1,443,108
1,250,996

14,696
1,234,198
677,401
55,521

2,205,685
3,092,678
1,,569,547
3,958,430
2,380,093

2,196,794
2,460,822
1,569,547
3,543,606
2,278,609

1,372,960
1,455,751
1,482,737
1,658,804
2,153,905

823,828
1,011,071
86,810
1,884,742
124,704

$370,.383

674,390
1,546,784

405
46,029

116,1,32

1 Corporate payments are the total payments of Table 4, less the service transfers
sales of real property.
sFor details, see page 62.
s For details, see Tables 5, 6, 7, 13, and 14, and notes to Tables 6, 10, 11, and 12.
« For details, see Tables 8, 9, 12, 15, 16, and 17.

100,000

IN

2, 243, 153

2,483,827
590, 740
903, 144

183, 284
103,726
76,802
468,035
1,000

582, 243

$94,000
204,723
307,450

$105, 326

94,177

669,628

$294,678
410,053
255,471
1,227,762
510,833

162,428
7,308
28,378

0,692
'ii,'626'

37,174
24,624
24,202
6,060

561, 944

429,175

130,280
125,885
1,140,644
76,368
1,047,385
104,321
414,082
520,209
447,360
255,213

351,469
78,511
583,966
232,088
137,047

420

392,363
720,043

625,856

4,839

437,416

183,601

414,824
101,484

14,240
823

125,154

275,430
100,661

therein,

2-;0,703
422, 976

387,019
448, 271
50?, 982

631,545

1904.

$45,949

104,321
415,102
658,183
576,214
305,781

and refunds included

484,984
2,030,167

162,504
208,089
932,744
591,576
103, 695

729, 503

,,482j020

778, 127
6S6, 276

905,533
840,033
741,428
368, 906
1,005,617

231
11,976
6,143
95, 499

606
3,949

TO

1,285,368
1,439,860
3,395,255
2,596,723
1,612,298

Wash

Grand Rapids, Mich

Troy,

HAVING A POPULATION OF

2,123,029
3,794,240
4,489,777
1,226,532
4,421,257

,

Albany, N.Y
Cambridge, Mass
Seattle,

III.— CITIES

199
645, 061

1, 260,

108

623, 643

205,047
2,983,704
196,870

349,951

3,850

St. Joseph,

099, 950
1, 138,

597, 442
1,277,029
246,931
2, 190, 163
350,339

35,400
35, 305

.

$602, 764
110, 155

1,

137,974
128,854
50,568

2, 149,

-

3,331,472
2,256,0d3
969,930
2,021,855

7,956
73,090
15, 809

2,610,273
5,516,732
3,982,942
4,172,869
4,474,501

2, 900,

233
498,054

2, 699,

683
6,774,621
406,070
6,091,635
4,071,024
1, 680,

lEOl.

9,706

3,560,671
6,822,903
4,434,920
9,347,141
5,067,739

087
186
3,015,200
3,511,664

3,490,042
2, 815, 459
2,523,630
49, 234
2,078,345

858, 124

$21, 212

$12,796,244
12,336,625
5, 444, 130
7,041,071
5, 582, 694

3, 855,

1,678,522
2,983,037
2,323,272
4,601,085

54,282

Los Angeles, Cal
Memphis, Tenn.
Omaha, Nebr
New Haven, Conn.
Syracuse, N. Y...

54

3,974,950

599

Worcester, Mass.

61*
52
53

1904.

$131,080
433, 432
3,122
49,885
177, 324

3,325,120
8,555,980
5,212,035
9,765,012
7,535,166

Ky

Indianapolis, Ind.
Providence, R. I .
St. Paul, Minn
Rochester, N. Y..

Kansas

300,000

$13,819,454
18,879,836
5,711,437
10,216,990
6,683,097

Minneapolis, Minn
Jersey City, N. J..
Louisville,

II.— CITIES

General
transfer. 6

fer.*

$153,137,302

Baltimore, Md
Cleveland, Ohio...
Buffalo, N.
San Francisco, Cal
Pittsburg, Pa

Milwaukee, Wis...
New Orleans, La..

transfer.

236,815,273
38, 669, 938
23,146,989
17,380,671

$167,060,171
37,759,327
34,347,719
18,635,242
29,377,600

Y

Interest and
loan trans-

Service

Total.

1316,012,871

$341,259,515
61, 691, 616
41,076,305
21, 497, 822
38,205,561

Boston, Mass

Temporary.

$554,440,215

$398,786,011
64, 104, 166
46,874,326
23,870,979
46,958,920

Chicago, 111
Philadelphia, Pa..
St. Louis, Mo

Cash on
hand at
close of year,

and with accounting deductions for

264,783
689,541
326,317
559,220

63,596
562,442
324,736
52,985
1,017,157
receipts

from

45

AND TRANSFER, TOGETHER WITH CASH BALANCES AND AGGREGATES:
and

tlie

number assigned

to each, see page 37.]

^SGBEQATES.

1904.

46
Table

3,—TOTAL PAYMENTS AND RECEIPTS, CLASSIFIED AS CORPORATE, TEMPORARY,
[For a

GROUP

III.— CITIES

HAVING A POPULATION OF

50,000

TO

100,000

list of

the cities in eacli state arranged alphabetically

IN 1904— Continued

47

AND TRANSFER, TOGETHER WITH CASH BALANCES AND AGGREGATES:
and the number assigned to

GROUP
AOGBEQATES.

1904— Continued,

each, see page 37.]

III.— CITIES

HAVING A POPULATION OF

50,000

TO

100,000

IN

1904-Continuea.

48
Table

2.—TOTAL PAYMENTS AND KECEIPTS, CLASSIFIED AS CORPORATE, TEMPORARY,

—
GROTTP IV.—CITIES HAVING A POPULATION OF

[For a
30,000

TO

50,000

list of

the cities in eaoti state arranged alphabetioally

IN 1904—Continued.

49

AND TRANSFER, TOGETHER WITH CASH BALANCES AND AGGREGATES:
and the number assigned to each,

see

page

GROUP IV.—CITIES HAVING A POPULATION OF
AQQBEGATKS.

1904-Coiitiiiuod.

37.]

30,000

TO

50,000

IN 1904-Continued.

50
Table 3

—PAYMENTS, RECEIPTS, AND CASH BALANCES, BY INDEPENDENT DIVISIONS AND FUNDS:
[For a

list of

the

cities in

each state arranged alphabetically and the number assigned to each, see page

37.]

1904.

51
Table

3.—PAYMENTS. RECEIPTS, AND CASH BALANCES, BY INDEPENDENT DIVISIONS AND FUNDS:
fPor a

list

of the cities in each state arranged alphabetically

GEOUP

Cit^
ber.

I.-CITIES

CITT OR MUNICIPALITT,

ENT

BivisiCTNs

and the number assigned to

HAVING A POPULATION OP

AND INDEPEND- Sate of dose
AND rmros.
of fiscal year.

To
departments.

To the
public.

300,000

OH OVEB IN

Cash on hand
at dose of

each, see page 37.J

ig04-Continued.

Aggregate of
payments, Cash on hand
and eash on
at begimiing

all

hand

year.

1804^-Continuod.

at close
of year.2

industries,

From
Prom the

of year.

public.

and iunds.i
10

Pittsbaig, Pa
City government. .
Sohoois

00,779,517
Jan.
Jan.
Jan.
Jan.
Jan.

Library

ginUng funds
Public trust funds.

U

Cincinnati, Oliio

Deo. 31,1904

Aug. 31,1904
Dec.
Deo.
Dee.
Deo.
Dee.

Sintlngfunds
Investment funds . .
Public tnist funds .
Private trust funds.
Detroit,

31,1904
31,1904
31,1904
31,1904
31,1904

Micb

City government

June 30,1905

House

Dec. 31,1904

of correction

Waterworlcs
Horlbuit fand
Sinking lands
Public trust funds
Private trust accounts
13

Milwaukee, Wis
City government.

June
June
June
Aag.
Jane

30,1905
30,1905
30,1905
31,1904
30,1905

Dec. 31,1904

.

Mnseum

July 15,1904
Aug. 31,1904
Aug. 31,1904

City service board.

Dec. 31,1904

Parks

Mar. 4,1905
Aug. 31,1904

Scdiools

Library

Public trust funds

Apr. 30,1905

Aug.

Private trust accounts.
14

31, 1904

Dec. 31,1904

New Orleans, La
City government

Board

$2,804,^1

7,617,527
2,002,173
181,507
976,809
1,501

2,488,263
4,460

10,669,453-

City government
Scboola
University

12

31,1905
31,1905
31,1905
31,1905
31,1905

Dec.
Deo.
Dec.
Dec.

of liquidation.

Schools

Library
Parka

/Sept.

Court house commission.
Metropolitan police tax..

d^artment
Board of health
Eire

,

Drainage board

Almshouse
Police commission
Police pension

Public trust funds
Private trust accounts .

IDec.
Dec.
Dec.
Dec.
Dec.
Dec.
Dee.
Jan.
Jan.
(Dec.

,

.

tDec.
Deo.

31,1904
31,1904
31,1904
31,1904
5,1904
31,1904
31,1904
31,1904
31,1904
31,1904
31,1904
31,1904
14,1905
14,1905
31,1904
14,1904
31,1904

6,424,786
1,016,511
147,367
2,925,273
74,' 744'

311,558
,

3,665,549
1,940,876
70,459
7,4QQ
449,036
1,154,831
42,947

80,772
6,860,265
5,072,734
191,027
657,511
3,960
723,957
8,116
202,960

1,330,747
482,113
28,000
389,025

8,815,258
7,674,804
918,572
67,291
28,174
4,154
83,708

14,071,024
3,176,269
484,045
25,522
384,197
991

»17,654,822
13,282,059
2,490,678
207,029
1,672,564
2,492

$4,614,658
3,733,363
472,208
21,540
386,246
1,301

J10,214,494
9,232,678
943,470
27,489
9,666
1,191

»2, 804, 281

3,331,472
2,323,740
12,796
17,137
834,153
33,750
16,829
93,067

17,e66,«74
10,689,402
1,099,766
171,904
4,208,462
1,188,581
134,620
173,839

2,492,218
1,251,939
6,628
22,215
1,135,132

11,608,703
8,987,782
1,081,955
42,875
40,864
1,188,581

3,665,553
449,081
11,283
106,814
3,832,466

14,708
61,696

112,143

2,256,043
1,417,087
51,906
50,868
822
698,176
17,874
19,310

10,447,055
6,971,934
270,933
1,097,404
4,782
1,853,742
25,990
222,270

1,924,625
939,180
82,367
218,723
762
661,860
7,017
14,716

7,196,404
6,576,145
188,566
803,681
4,020
401,676
14,762
207,564

1,326,026
456,609

969,930
171,498
479,923

10,692,911
8,639,099
1,410,627
112,150
41,801
4,658
175,234

813,800
142,291
372,292
40,142
12,312
373
75,371

9,100,918
8,4*7,809
527,612
13,921
1,910
285
7,863

778,193
48,999
510,723
58,087
27,679
4,000
92,000

44,167
13,639

504
152

91,374

Washington, D, C
City government
Library
Interest funds
Incidteatal

bond funds-.

Sinking fimds
Public trust funds
Private trust funds
Private trust accounts.
16

Newark, N. J
City government
SeaaoTs

Library
District courts

Sinking fmids
Public trust funds
Private trust accounts 17

18

Minneapolis, Minn
City government
Sinking funds

Jersey City, N. J
CSty government

45,940

106,607

44,902

24,900

202,733

126,117

76,618

2,021,855
628,599
1,297,335

2,100,833
553,202
1,474,417

3,553,118
4,902
2,390,126
422,281
9,415

3,245

11,657.177
5,264,770
4,861,058
599,127
26,304

12,324

6,003,226
4,696,666
996,515
176,846
4,665

48,049

11,954

80,003

5,1^

24,875

30,000

125
140
267,874
55,336
73,052
10,694
242,961
1,885

19,164
2,921
9,996
4,579
6,720
1,029
6,059
801

19,289
3,061
277,870
59,915
80,448
11,723
248,175
2,686

4,259
2,584
2,811
2,609
2,241
2,471
3,464
1,246

30

38,418
1,441
1,752
3,219
1,285

15,000
477
275,000
18,888
76,766
7,500
241,492
155

12,092

80,514

11,168

8,230

61,116

18,361

72,234

22,909

49,3^

$14,322,208
12,511,081
9,182
466,205

$377,970
126,003
6,124
1,357

$12,921,028
12,363,866
3,008

764
567,925
41,429
216,443
509,179

32,391
2,251
41,912
167,884

1,081,464
,863,471
1,797,723

3,553,858
2,772,700
766,000

599,127
15,288

7,770

61,865

676
'iss

6,557

53,873

Library
District eoarts

sinking funds
Publfe trust funds
Private trust accounts.

JiHie 30,1905
June 30, 1905
June 30,1905
June 30,1905
June 30,1905

561,134
40,685
151,837
351,064

$1,023,210
1,023,160

694
64,606
158,115
1,110,165
392, 383
27,053
4,180

6.543,211

9,928,623
1,358,787
59,156
6,304
831,157
13,141
139,457

£546,361

Dec. 31,1904
Dee. 31,1904

Nov. 30,1904

$502,754
263,192
7,235
1,357
764
6,791

12,336,625'

Dec. 31,1904

100,000

50

31,1904
31,1904
31,1904
31,1904
Nov. 30,1904
Dec. 31,1904
Dec. 31,1904

Nov. 30, 1904
Nov. 30,1904
Nov. 30,1904
Nov. 30, 1904

75,000

790,206
4,211

122,985

#12,796,244
11,224,729
1,947
464,848

Deo.
Dec.
Dec.
Deo.

.54,508

68,805

June 30,1905
June 30,1905
June 30,1905

,

316,018
1,075,000
168,000
1,255,263

79,750

GEOUP II^CITIES HAVING A POPULATION OP
15

oiHoes,
industries,

and fnnds.i

907,723
892,797
12,132

431,609

departmeiDiB,

TO

300,000

IN

1934.

48

38,328
174,531
341,295

280,929
2,470
6,024
537

152,704
23,119
96,075

13,190,247
12,861,513
5,002
3,897
33,983
14,687
88,749
182,416

$1,023,210
21,212
50
464,848
716
535,534
850

27,679
1,880,000
86,000

630, 648

16,857
139,034

19,989,991
14,867,367
1,389,011
63,336
33,983
3,241,805
115,998
278,491

6,444,130
5,269,952
174,178

267,307
207, 132
60,175

699,950
698,498
1,452

6,411,387
6,175,582
235,805

712,948
708,393
4,555

5,431,132
5,407,014
24,118

267,307
60,175
207, 132

7,041,671
6,828,174
30,292
6,960
133,604
30,170
12,471

3,175,319
1,639,892

108
843,213
7,067

11,355,098
9,311,279
37, 369
18, 963
1,893,279
74,460
19,758

1,164,175
810,938
5,874

7,075,646
6, 964, 914
1,385
18,983
58, 670
18,072

3,115,277
1, 536, 427
30,100

of general transfers between minor olHoes and accounts.
'The same as the aggregate of cash on hand at beginning of year and
due to an imperfect sinking fund report.

3,171

12,003
1,523,424

1, 138,

236,251
44,290
7,287

311, 178

30,069
6,116

6,518,815
2,003,384
1,377,985
58,902

3,074,414
4,130

1,523,431
26,319

13,6ffi

1 Exclusive

$21,389,

all

receipts during year for all cities except Pittsburg, for which there

is

a variation of

52
Table

3.—PAYMENTS, RECEIPTS, AND CASH BALANCES, BY INDEPENDENT DIVISIONS AND FUNDS:
[For a

list of

the cities in each state arranged alphabetically and the

GROUP

HAVING A POPULATION OF

II.— CITIES

number assigned to

100,000

TO

300,000

each, see page

1904r-Contmued.

37.]

IN 1904— Continued.

PAYMENTS.
City

number.

CITY OK MUNICIPALITY, AND INDEPENDENT DIVISIONS AND FUNDS.

Date

of fiscal year.

Cash on hand

To

of close

To the
public.

departments,
offices,

at close of
year.

Aggregate of
payments,
and cash on

all

hand

at close

Cash on hand
at beginning
of year.

public.

of year."

industries,

From
From the

Ky

Louisville,

City government
Schools

Aug.
June
Aug.
Aug.
Aug.
Aug.
Nov.

Library
Special assessment funds

House
Board

of refuge
of children's guardians

.

Parks

Waterworks

Dec.
Dee.

Sinking funds
Investment funds
Public trust funds
Private trust accounts
20

Aug.
Aug.
Dec.

IndianapoUs, Ind
City government
Schools
Library
Street

Deo. 31,1904

June 30,1904
June 30,1904

improvement funds

Dec. 31,1904
Dec. 31,1904
Dec. 31,1904

Sinking funds
Public trust funds
Providence, R. I
City government
Sinking funds

Sept.
Sept.
/Sept.
iJan.
Sept.

Public trust funds

30,1904
30, 1904
30, 1904
1,

1905

Special tax department

Schools

"

Parks

3,316,262
1,586,762
1,111,925
54,205
490, 198
23,138
45,034

8,858
8,820

778, 127
408, 441

13

258,027
19,068
71, 323
2,691
18,687

708, 079
4, 410, 357
159, 164

3,787,901
2,085,160
1,395,621

221, 593

197,385

307, 120

9,242,256
6,717,110
1,919,683

701, 428
279, 354

364,908
80.369
19, 406

Aug. 31,1904
Dec.
Dec.
Dec.
Deo.
Dec.

Denver, Colo
City government

31,1904
31,1904
31,1904
31,1904
31,1904

Dec. 31,1904

June 30,1904
Dec. 31,1904
Dec. 31,1904
Deo. 31,1904

Sinking funds
Private trust accounts

440

419, 726

404,877

2,610,273
1,633,003
625, 716
16,418

950,398
715,767

408, 108

226, 127

23, 479

2,940
5,664

Feb.

1905
28,1905
1,

14, 849

3,549
5,516,732
4, 116, 469
1,060,866
17,531
213, 359
108, 507

3,982,942

Feb. 28,1905

June

,

387,168
80, 813

315,083

4,754,957
4,679,488
8,806

3,785,871
1,758,268
1,695,794

86,925

66,140

431,809

20,066

523

622, 601

4,958,281
4,900,640
14, 854
42,787

116, 137

599,628
22,988
85

9,653,278
9,106,085

1,254,009
497,591
624, 193
126,225

637, 168
424,752
369,756
2,359

793

2,948,558
1, 380, 866
1,109,007
384, 866
266,312
1,026,832

3, 152,

493

804, 449

2,243,153
1, 492, 656

306, 171

1,262,320

2,295

14, 695
424,752
107, 682
64

24, 847
707, 618

327,420
254,952
12,442
12,027
31,407

2,940
38,435
13,759

6,911
9,681

2,649
1,198
2,940
3,947
4,078

7,663,936
5,927,562
1,161,660
59,145
365,810
148, 859

699,092
240,924
81,266
13,926
336, 544
21, 433

5, 826, 512
5,609,308
14,293
45,219
30,266
127, 426

5,176,348
3,694,268
1, 165, 503
316, 577

840,033
548,773
100, 694

41, 614

150,214
40, 352

451,978
320,347
1,600

256, 074

1,739,188
1,002,468

539,382

4, 186, 488
3,117,022
1,066,154
4,312

'500,486
420,032
66,370
18, 596
2,268

825, 621

392

2,237

887,892
233, 275

1, 726,

4,465,904
2,852,684

905,233
503,914
299,905
8,429
73,383

10, 210
1,

17,340
68,087
2,379
12,887

3, 385,

9,778,319
4,846,091
1, 380, 866
1,383,123
408,202
586,282
1,173,756

269,207
23, 336
320, 970
146, 924

9,

741,428
221,428
359, 564

7,619,405
3,839,213
124
990, 160
13,742
346,022
1,060,154
1, 370,

392,973
'236,'i45

113,602

447, 115

75,349
16,918

3,188,086
2,360,095
813, 179

26,000

130, 131

160, 446

31,1904
31,1904
31,1904
31,1904

4,172,869
1,942,311
894, 699
1,298,714
8,439
27,375
1,331

5,174,272
2,741,998
41,350
2,390,924

368,906
162,368
89,352
110,296
3,600
3,290

9,716,047
4,846,677
1,026,401
3, 799, 934
12, 039
27,376
4,621

3,221

4,017,186
2,035,316
969,031
980,318
3,746
27,375
1,400

Nov. 30,1904
Nov. 30,1904
Nov. 30,1904

Columbus, Ohio
City government

4,474,601
4, 137, 187
333,727
3,687

593,238
566,877

1,005,617
296,716
487,448
221, 455

6,073,366
5,000,780
821, 173
251, 403

764,702
431, 434
120, 774
212, 494

4,715,416
4, 496, 966
179,651
38,909

5, 605,

672
4,568,682
70,5, 721
7,128
334,241

197,904
197,904

827
2,326,336
119,898
5,441
32, 152

8,287,403
7,082,822
825, 619
12,609
366,393

1, 603, 393
1,252,269
160,687
6,298
184,249

6,501,601
5,795,163
520, 407
3,887
182,144

1,937,679
1, 196, 484
266, 646
9,516
407, 355
57,678

243,394
178,265
1,040

590,740
217,838

64,167

106, 843

9,922

259,709

2,771,713
1,592,687
267, 686
15,866
568, 365
57, 578
269,631

416,374
188,701
20,990
3,518
21
9,101
194,043

Dec. 31,1904

Schools
Sinking funds
Public trust funds
Private trust funds
Private trust accounts.

Aug. 31,1904
Dec.
Dec.
Dee.
Dec.
,

'..

Los Angeles, Cal
City government

Nov.
June
Nov.
Nov.

Schools
Public trust funds
Private trust accounts.

30,1904
30,1904
30,1904
30,1904

;;;."!;.'!.TDec."3i,'i964'

?9}i°°'s

June 30,1904

Library.

Dec. 31,1904

Waterworks

june 30,1904

Parks..

Smkingfunds
j

Deo. 31,1904
Dec. 31, 1904

Exclusive of general transfers between minor

26,361

2, 483,

6,350

I

offices

and

accounts.

60, 133

62,015
2,902
83, 723
8,215
281,128
100,000
5,973

20,589

282, 301

1,566

434, 668
1,205,180
322,944
57,375
2,352
1,197

$1,112,612
55,500
462, 963

8,858

11, 795, 179
9, 836, 951
624, 193

87, 455

$5,716,103
3,082,302
168,692
55, 432
373, 962
12,004

584,874

686,276

624, 193

150,000
343,850

industries,

737
469
1,039,609
55,948
493, 434
28,450
41,927

2,030,167
654,899

Deo. 31,1904

1,045
3,631
708, 662
277, 554
330, 405

1,254,009
760, 159

7, 116,

177,278

4,103,247
2,004,023
1,369,952
73,288
561,521
30,829
63, 634

8,511,003
8,421,893

Apr. 17,1905
Apr. 17,1905
Apr. 17,1905

Schools
Treasurer's fee funds

1

2,775
4,056

5,697,019
5,557,701
96, 446
42,872

31,1904
31,1904
31,1904
31,1904
31,1904
31,1904

11,387
1,113

518, 391

1,213,395
781, 350
157, 375
9,370
4,828

314, 466

484,984
480,342
4,112
530

June 30,1905

]

Toledo, Ohio
City government
Schools
University fund
Sinking funds
Investment funds
Public trust funds
Private trust accounts

Memphis, Tenn.
City government

151,735
124,780
6,951

62,319
63,818

Apr. 17,1905
Apr. 17,1905

!

Sinking funds
Private trust accounts

30

1,182,865
454, 944
100,000
6,595
772

$477, 920

3,289,637
756, 435
112,616
373,962
85,406
4,075

116, 137

Dec.
Dec.
Dec.
Dec.
Dec.
Dec.

City government

Worcester, Mass
City government
Sinking funds
Public trust funds

8,141
1,478

$7, 306, 640

5/095,898
5,015,040
38,516
42,342

Mo

Allegheny, Pa
City government.
Schools
Sinking funds

100,000
30,630
11,940
57,375

140,594
1,366

1,183

Y

26

418, 391

$623, 543
150, 667

Dec. 31,1904
Dec. 31,1904
Dec. 31,1904

Rochester, N.
City government
Fiscal agent
Sinking funds
Investment funds
Public trust funds
Private trust funds
City,

$1,100,503
900,658

30, 1904

Minn

City government
Sinking funds
Private trust accounts

Kansas

15,582,594
2,238,212
615,841
111, 150
373,962
77,265
2,597

4,

Private trust accounts
St. Paul,

31,1904
30,1904
31,1904
31,1904
31,1904
31,1904
30,1904
31,1904
31,1904
31,1904
31,1904
31,1904

offices,

and funds.!

and funds.'
19

departments.

2, 161,

945

659
198, 196

1, 358,

12, 348
568,344
4,477
9,921

57,533
58,604

6,000

53
Table

3.—PAYMENTS,

REX^JIPTS,

[For a

list

AND CASH BALANCES, BY INDEPENDENT

of the cities in each state arranged alpliabetlcally

GROUP

II.— CITIES

DIVISIONS

and the number assigned to

HAVING A POPULATION OF

100,000

TO

300,000

AND fUND8:

each, see page

1904r-Continued.

37.]

IN 1904— Continued.

PAYMENTS.
City
MUNICIPALITY, AND INBEPEND- Bate of close
nmn- CITY OB DIVISIONS AND FUNDS.
ENT
of fiscal year.
ber.

To
departments,

To the
public.

Cash on hand

Aggregate of
payments,
and cash on

Cash on hand

all

at close of
year.

at beginning
of year.

hand

at close
of year."

industries,

From
departments,

From the

offices,

public.

industries,

and funds.i

and funds.'
32

Omaha, Nebr
City government
Schools

Dec.

Farlcs

Sinking funds
Investment funds
Public trust funds
Private trust accounts.
33

Dec.
Dec.
Dec.
Deo.
Deo.
Deo.
Deo.

Library
Clerk of court fee funds

.

Parks
Sinking funds
Public trust funds
34

35

St. Josepli,

Dec.
Dec.
Dec.
Dec.
Dec.
Dec.

Sinking funds
Public trust funds
Private trust accounts

Apr

.

Scranton, Fa
City government.

Apr.

SchowB
Poor district

37

June

Sinking funds
Private trust accounts.

Apr.
Apr.

Dec.

Paterson,N. J
City government

Atlanta, Ga
City government.

Library
SinJdng funds
41

Albany,

Investment fiinds
PubUc trust funds
Private trust accounts..
42

Cambridge, Mass
City government. .
Sinkmg funds
Public trust funds

43

Seattle,

387,019
97,373
14,467
127,514
136,497
12,168

2,093,201
847,049
687,988
368,034
287,962
12,168

606,369
101,934
104,304
222,437
168,846

1,371,131
746, 115
483,684
136,597
3,416
3,319

116,701

448,271
96,616
913
24,172
166
322,956
3,668

6,437,987
6,893,476
3,382
149,567
26,885
361,956
3,721

367, 111

5,991,931
6,863,814
1,000
67,206
287
69,624

78,945

82,945
82,946

31,1904
31,1904
31,1904
31,1904

III.—CITIES

Dec. 31,1904
Dec. 31,1904
Dec. 31,1904
31,1904
31,1904
31,1904
31,1904

6,205

479
30,509
37,461
14,028

14,386

3H,687
44,346
288
1

83,303

163

7,165

149

1,530
33,801
842
1,862

39,662
1,382
71,361
698
260,387
3,721

26,000
56,446
2,512

19,000
96, 176

915

71,004
108,976
1,251

115,701

1,000
11,000
26,000
41,945

564,140
345,992
211,000
7,148

607,982
132,776
373,435
1,301
470

4,278,527
3,621,250
645,763
11,044
470

380,967
140, 708
238,942
1,317

3,334,046
3,261,788
67,259
4,529
470

663,614
218,764
339,662
5,198

3,814,388
2,619,675
618,387
568,751
4,640

4,949
1,000
3,949

631,646
423,891
4,324
21,435
249
179,824
1,768
54

4,450,882
3,044,666
626,660
590,186
4,789
179,824
3,773
1,084

815,421
441,270
8,012
207,857
661
166,644
1,987

3,630,512
2,699,347
618,648
382,329
3,138
24,180
1,786
1,084

4,949
3,949

2,005
1,030

HAVING A POPULATION OF
$245,275
151,276

2,433,985
2,389,137

697,086
263,750
333,246
90

94,000

Nov. 30, 1904
Nov. 30, 1904
Nov. 30,1904

50,000

TO

4,248,034
3,792,270
463,397
2,367

IN

1904.

1,034,185
640,459
487,000
6,726

$294,678
286, 793
7,266
619

$2,930,474
2,816,767
20,088
94,619

$611,675
604,861
6,521

$2,073,624
2,070,967
2,567

$245,276
139,949
11,000
94,326

410,063
284,231
68,709

3,441,124
2,937,118
391,955
90
73,916
38,046

314,366
158,273
93,706

597,086
333,336
261,018

68,266
4jlll

2,629,682
2,446,509
37,231
90
12,917
33,936

256,471
186,946
60,430
8,095

6,637,690
4,619,675
1,000,827
17,188

367,053
92,129
264,400
10,524

4,136,462
3,927,127
208,938
387

1,034,186
500,419
627,489
6,277

6,344,413
6,196,175
1,087,636

864,702
775,943
65, 201

5,479,711
4,420,232
1,022,336

60,702

23,558

37,144

June 30,1904

6,116,661
4,379,601
694,730

1,227,762
816,574
392,806

Dec. 31,1904
Deo. 31,1904

42,320

18,382

Exclusive of general transfers between minor offices and accounts.
•ae sanM as tTie aggregate of cash on hand at beginning of year and
report.
$21,389, due to an imperfect sinking fund

100,000

1,000

64,427
2,686

$2,390,521
2,377,699
12,822

9,488
36,360

Deo. 31,1904

446,740

647, 177

3,206,405
3,142,482
61,328
2,595

31,1904.

Waah

City government
Schools
Investment funds
Private trust accounts.

187,361
4,600
1,631

6,906,771
6,714,015
2,469
126,395
26,729
39,000

Sept. 30, 1904
31,1904
31,1904
31,1904
31,1904

Dec.
Deo.
Deo.
Deo.
Dec.

1,662,277
1,332,606
289,036
25,868
226
2,636
680
11,226

115, 701

1905
3,1905
3,1904
3, 1905
3,1905
3,

N.Y

City jgovemment
Rinlnng funds.

258,319
95,237
124,898

142,761
1,329
1,831

2,107,967
1,432,343
416,664
26,017
72,760
145,412
2,773
13,088

1,590,481
666,373
641,123
230,520
162,465

16,1905

Dec.
Dec.
Dec.
Dec.

GROUP

26,917
16,942

1,631

Dec. 31,1904
Dec. 17,1904

.

190

44,976
1,118

682,243

Fall Elver,

Sinking funds
Public trust funds
Private trust accounts

36, 134

72,315
18,060

187,365
160,690
34,394
650

Mar. 20,1905
Mar. 20,1905
Mar. 20,1906

Pai^ music fund

116, 109

119,504
14,386
23,656
1,254
78,785
1,423

1,338,349
889,966
336,824
25,079
72, 769
1,020
1,444
11,267

Jan. 31,1905

Portland, Oreg
City government
Schools
Port of Portland.

6,935.084
6,871,301
18, 189
2,645

31,1904
31,1904
31,1904
31,1904
31,1904
31,1904

Parks

Dec.
Dec.
Dec.
Dec.

636, 132

422,976
340,499

library

Srukjng funds
Public trust funds
Private trust accounts..

6,590,720
6,332,427
41,845
10,964

119,504
105, 118

Mar. 30,1905
Mar. 20,1905

Mass
City government

664,865
87,665
440,147
21,963

6,048,240
6,886,810
41,845
10,485
84,600
20,468
4,032

Manual training school.
Sinking funds
Private trust accounts.

2,743,787
2,655,929
11, 765
1,160
16,219
7,461
3,382
48,901

72,000
12,090

Apr. 16,1905
Apr. 16,1905
Dec. 31,1904

Police

222,590
121,391
5,162
2,313
1,599
801
70,321
21,003

219,699
1,687
1,150
2,033
1,258
628
23,248

Apr. 16,1905
June 30,1905
Apr. 30,1905

Library

260,441

3,631,242
2,864,985
457,064
25,426
16,818
27,252
168,878
70,819

249, 703

31,1904
31,1904
31,1904
31,1904
31,1904
31,1904
31,1904

Mo

City government
Schools

4
3,027

664,865
674,370

Y

Syracuse, N.
City government
Town accounts
Overseer of poor
Sinking funds
Public trust funds
Private trust accounts.

1,220
240
1,349
246,475

3,766,721
1,041,953
26,000
67,665
2,766
4,376
606,916

2,716,874
2,070,916
456,377
24,276
8,680
26,994
96,260
35,481

New Haven, Conn
City government
Schools

$3,799,373
3,303,983
231,918

»5, 405, 387

695,686
246,361
6,033
3,668
2,498
2,109
53,909

J940,700
861,441
77,609
1,660

30,1904
30,1904
30,1904
30,1904
Dec. 31,1904
Dec. 31,1904

$731, 134

$874,880
462,738
162,868

$908, 144

13,556,543
2,309,694
718,993
18,317
64,007
258
2,267
453,007

31, 1904

June
June
June
June

1

during year for
receipts .,„ j„„ „„„, <„, all cities except Pittsburg, for
„ii

all

which there

Is

2,732

a variation of

54
Table

3.—PAYIIENTS, RECEIPTS, AND CASH BALANCES, BY INDEPENDENT DIVISIONS AND FUNDS: 1904—Continued.
[For a

of the cities in each state arranged alphabetically

list

GROUP

III.— CITIES

and the number assigned to each,

HAVING A POPULATION OF

50,000

TO

100,000

see

page

37.]

IN 1904— Continued.

PAYMENTS.
Aggregate of
City

number.

CITY OK MUNICIPALITY, AND INDEPENDENT DIVISIONS AND FUNDS.

Date of close
of flscal year.

Cash on hand

To
To

departments

the

offices,

public.

at close of
year.

aU payments,
and cash on

hand

at close

Cash on hand
at beginning
of year.

of year.!

industries,

From
From the
public.

Apr. 15,1905

Schools
Sinking funds
Public trust funds
Private trust accounts.

Sept. 25, 1904
Apr. 15,1905
Apr. 15,1905
Apr. 15,1905

Dayton, Ohio
City government

-

Sinking funds

PubUc trust funds

170,367
108, 759
16,000
43,448
2,160

3,392,056
2,571,692
383,272
49,254
239,077

1,229,904
3,226
220,282
767,265
22,993
27,000

1,193,646
1,035,778
16,304

5, 179, 318
2,584,036

127,640
145
. 922

689,641
34, 745
47,604
222,039
62, 797
120
3,246

271, 430

10,000

242,646

Mar.
Mar.
Apr.
JMar.
1 June
Mar.

1,1904
1, 1905
31,1905
30,1905
31,1905
1-20,1905

31,1905

19,

912,408

667,358
9,119
31, 605
104,899

362, 195

90, 125

27,226
46, 162

226
2,147

2,864

40, 161

623,975

246,281

147,378

130,316

635, 159

666

2,957

76,546

99, 168

72,967

7,619

18,682

100,570
77,470
23,100

326,317
148,409
31,381
144,827
1,700

1,662,849
938,654
447,036
155,384
11,176

288,075
140,667
59,466
79,306
8,636

1,164,204
773,785
387,776
106
2,639

100,570
24,202
396
75,973

1,482,620
241,360
173,507
1,067,473
280

3,1905
3, 1905

1,125,962
712,775
393,155
10,557
9,475

Jan.
Dec.
Jan.
Jan.
Jan.

,

31,1905
31,1904
31,1905
31,1905
31,1905

2,938,637
1,874,320
214,297
849,431
292
297

1,482,620
1,246,666
764
236,300

659,220
209,184
2,328
346,268
237
1,203

4,980,477
3,330,060
217,389
1,430,999
529
1,600

533,232
167,474
2,133
362,966
249
410

2,964,625
2,921,226
41,749
660

1,181,047
1,157,832
10,110
13,105

104,321
104,321

351,469
256,669
745
94,166

1,636,837
1,618,712
10,856
107,270

124,684
111,148
587
12,949

1,407,832
1,407,664
268

104,321

1,024,758
381,636
262,208
882
18,919
149,335
183,838
37,860

415,102
364,372

78,611
51,398
652
770
14,660

1,618,371
797, 406
252,850
1,662
33,669
199,663
195,365
•
37,894
92

84,261
14,622
13,648
326
5,775

1,020,008
732,474
39,824
326
2,374
199,653
46,365

414,102
60,310
199,478
1,000
25,420

3,

1905

Tcnn

Wilmington, Del
City government

June
June

Schools
of health

Parks

Waterworks
Public improvement

funds..

Sinking funds
Public trust funds

,

Dec.
Deo.
Dec.
Jan.

June
June

30,1905
30,1905
31,1904
31,1904
31,1904
31,1905
30,1905
30,1905

N.J

City government
Schools
School of Industrial Arts.
lyibrary

Waterworks
Board of health
Sinking funds
Public trust funds
Private trust accounts

Camden, N.J
City government

Feb. 28,1905

June 30,1905
June 30,1905
Feb. 28, 1905
Jan. 31,1905
Feb. 28, 1905
Feb. 28,1905
Feb. 28, 1905
Feb. 28,1905

June
June

of health

Parks
Sinking funds
Public trust funds
Private trust accounts.

.

Library
Sinking funds
Public trust funds

30, 1905
30, 1905

Deo.

Schools

Library

1

3,653,110
3,610,148
1,449
33,963
7,660

Apr.
Apr.

City governmentLibrary
Sinking funds

31,1904
30, 1905
30,1905
30,1905
30,1905
30,1905

June
June
June
June
June

Mar. 31,1905
June 30,1905

May

.31,1905

Mar. 31,1905
Mar. 31,1905

Y

Troy, N.
City government
Schools
Sinking funds
Public trust funds
Private trust funds
Private trust acoounst..

Dec. 31,1904

July 31,1904
Deo.
Dec.
Dec.
Dec.

31,1904
31,1904
31,1904
31,1904

50,218
420

11,097
44

92
'2,737,072
2,057,818
262,093
10,430
16,334
140,173
10,716
225,121

668,183
542,819
607

51,325
62,339
1,093

8,388

583,956
29,637
31,061
63
10,019
24,960
173
487,707

336

2,020,509
1,391,607
530,883
46,061
13,993
1,466
14,000
1,864
20,675

576,214
602,714
6,000

1,306,617
1,000,256
297,724
6,387
3,100
50

306,781
270,683

137,047
133,387

35,000

1,128
2,632

68,500

2,190,794
2,113,969
59,343
9,637
6,613
8,232

E\( lusivo of general transfers between minor ofOces and accounts,
'*'' ^^^ aggregate of cash on hand at beguining
of year and
an imperfect smking fund report.

.o, '2!" ] ''"T
s21,j89, due to

'235,646
166,477
64
69,005

3,296,131
1,613,613
571,351
690,369
161,858
26,060
40,994

161,368
23,972

Dec. 31,1904
Deo. 31,1904
Deo. 31,1904

Schools
Sinking funds
Public trust funds
Private trust accounts.

65

4,069,023
3,886,384
17, 513
146,416
9,710

9,448

Feb. 21,1905

Bridgeport, Conn
City government.
Schools

206,010
11,320

70,210
1,375

Apr.

Richmond, Va
City government

54

292,708
75,378

265,336

City government

Board

1,744,609
1,004,320
444,792
18,619
251,053
25, 725

170,367
98,782

Schools
Sinking funds
Private trust accounts.

Trenton,

106

647,756
382,064
227,492
5,697
29,692
2,911

3,623,873
3,531,267
17,513
66, 758
8,335

31,1904
31,1904
31,1904
31,1904

Reading, Pa

Board

264, 783

$761,502
242,422
438,493
78,666
2,021

75,378
32,000

Sept.

interest funds

Parks

Nashville,

2,684,973
1,461,762
672,284
24,316
486, 655
39,966

$2,076,963
2,040,976
9,886
21,094
2,936
1,073

661,944
270,061
257,474
6,627
25, 768
3,124

Mar. 31,1905
June 1,1905

B ridge commission

60

$732,847
484,857
81,900
144,293
21,691

Dec.
Dec.
Doc.
Dee.

.

Hartford, Conn
City government
Schools

48

$3,570,312
2,768,264
530,278
243,963
26,648
1,179

Dec. 31,1904
Dec. 31,1904

Library
Sinking funds
Public tiust funds

Waterworks
Waterworks

230,902
582
1,073

$516,833
380,813
96,797
13,051
26,066
106

292, 708

Aug. 31,1904
Aug. 31,1904

Library and museum
Sinking funds
Public trast funds
Lowell, Mass
City government.

8775,325
644,423

1,830,321
1,030,353
390,838
18,789
385,509
4,832

Dec. 31,1904

Schools

46

$2,278,154
1,843,018
433,481

ofBces,
industries,

and funds.

and f unds.i

Grand Rapids, Mich
City government

departments,

all receipts

232,088
87,438
27,544
22,004
320
16,093
78,047
642

63,596
19,882
319
32,328
2,630
8,290
247

during year for
^

49,990

1,090

10,000
94,321

100,000
37,894

92

3,979,211
2,630,274
293,761
10,493
26,363
216,458
16,888
775,167
1,093
8,724

566,365
130,326
1,064
60
10,410
17,482
1,913
403,849
251

2,976
12,269
1,093
8,473

2,828,811
1,981,819
563,427
68,065
14,313
17; 559
160,547
2,506
20,675

194,892
76,651
63,330
2,605
1,413

2,057,705
1,836,768
167,040
65,660
4,900

30,376
20,600

1,067
2,296
75

1,749,345
1,404,326
297,724
6,516
40,632
148

184,900
183,329

1,192,455
1,185,899

103
1,463

6,407
61

39,118
60

2,269,281
2,142,742
59,662
41,965
2,630
13,903
8,479

167,593
121,924
1,760
34,965

2,092,797
2,020,818
57,902

8,891

8,724
220

5,179
8,269

all cities

211

2,700,506
2,412,426
110,416
6,833
1,600
144, 421

713,350
87,522
182,281
3,600
14,343
54,555
12,000
369,049

676,214
68,600
343,051
10,000
8,000
17,559
129,104

371,990
35,098
297,724

7,000
1,891

except Pittsburg, for which there

is

a variation

ol

55
Table

3.—PAYMENTS, KECEIPTS, AND CASH BALANCES, BY INDEPENDENT DIVISIONS AND FUNDS:
IFor a

list

of the citiea in each state arranged alphabetically

GROUP

III.— CITIES

and the number assigned to each,

HAVING A POPULATION. OF

50,000

TO

100,000

see

page

1904^-Contmued.

37.]

IN 1904— Continued.

PAYMENTS.
City
OK MUNICIPALITY, AND INDEPEND- Date of close
num- CITY ENT DIVISIONS AND FUNDS.
of fiscal year.

Cash on hand

To

To the

ber.

public.

at close of
year.

departments,
offices,

Aggregate of
payments,

Cash on hand

and cash on
hand at close

at beginning
of year.

all

From

of year.2

industries,

departments,

From the

offices,

public.

industries,

and funds.
56

Lynn, Mass
City government. .

S2, 466, 822

Dec. 19,1904
Dec. 19,1904
Dec. 19,1904

Sinking lands
Public trust funds.
57

Des Motnes, Iowa
City government

Mar. 31,1905

Schools

Library
Special assessment funds

Parks
Private trust accounts
58

Sept. 1,1904
Deo. 31,1904

Apr. 1,1905
Apr. 3,1905
Mar. 31,1905

New Bedford, Mass

Somerville, Mass
City government
Public trust funds
Private trust accounts..
,

Library
Private trust accounts.

Hoboken, N. J
City government

4,011,415
3,661,376
335,034
16,005

135,334
126,880
8,454

3,470,449
3,421,454
42,<04
6,691

406,632
113,042
284,176
8,414

June
June
June
June
June

30,1905
30,1905
30,1905
30,1905
30,1905

2,27S,e09
791,463
575,821
3,668
898,910
8,747

101,484
101,484

1,017,157
125,891
866,291
2,261

3,397,260
1,018,838
1,442,112
6,929
898,910
31,461

139,497
112,100
4,075
2,515

101,484
822
90,362

20,807

3,156,209
905,916
1,347,676
3,414
898,910
354

2,670,623
2,491,044
179,579

253,419
178,419
75,000

388,108
330,202
57,906

3,312,160
2,999,665

367,117
311,957
55,160

2,691,614
2,604,826
80,788

253,419
82,882
170,537

2,436,222
2,126,191
309,951
80

164,211
128,438
28,522
7,251

76,316
67,406
8,910

2,676,749
2,322,035
347,383
7,331

45,601
6,662

2,467,037
2,270,262
191,825
4,950

164,211
45,111
116,719
2,381

2,363,309
2,362,991
318

8,699

73,744
73,062
60
642

2,446,762
2,444,742
368
642

61,713
60,963
168
592

2,375,340
2,375,090
200
60

1,018,269
1,006,805
3,964
7,500

3,000
3,000

101,113
101,076
37

1,122,382
1,110,881
4,001
7,600

51,093
51,008
85

1,068,289
1,069,873
916
7,500

340,766
253,077
744

41,325
34,262
1,742
19
607
1,493

1,754,132
1,179,011
252,045
13,741
198,262
8,326
102,747

194,369
77,783
26,219
109
1,109
672
88,467

1,219,007
1,013,639
5,411
913
194,263
4,186
705

340, 7C6

1905

1,372,041
891,672
249,559
13,722
197,755
6,833
12,600

1,084,367
6C0,O55

55,711
40,566

388,496
43,368
97,332
2,434
66
1,351
154
45,893
190,125
7,772

1,528,573
743,989
380,453
20,977
709
22,696
2,269
142,907
195,000
19,673

194,129
30,C06
90,C08
1,627

65,004
14,345

5,063

1,279,440
699,039
289,845
1,681
709
7,077
1,269
76,989
196,000
7,831

90,696
66,164

36,698
i,ieo

Deo. 31,1904
Deo. 31,1904
Dee. 31,1904

Dec. 31,1904
Dec. 31,1904
Dec. 31,1904

4,

1905

June 30,1905

Library

WaterwOTks
Health department
Sinking funds

.

Apr. 30,1905
Deo. 31,1904
Apr. 30,1905

May

4,

111

City government
Schools
Library

May
May

Board of examining engineers
House of correction

Dec.
Dec.
Dec.

Coliseum
Parks

Investment funds
Public trust funds

. ;

31, 1905

31,1905
31, 1904
31, 1904
31, 1904
May 31,1905
Dec. 31,1904
Feb. 5,1905

Dec. 31,1904

July 31,1904
Dec. 31,1904

Evansville, Ind

Waterworks
Sinking funds
Investment funds
Public trust funds
Private trust accounts..

Utica^N.Y..
City government

Town accounts
Investment funds
Public trust funds
Private trust accounts..

Aug. 31,1904
July 31,1904

Aug.
Aug.
Aug.
Aug.
Aug.

31,1904
31,1904
31,1904
31,1904
31,1904

Sept. 30,1904
1,1905
Sept. 30,1904
Jan. 9,1905
Sept. 30,1904

Mar.

H

Manchester, N.
City government. .
Library
Sinking f imds
Investment funds.
Public trust funds.

86,945

17,743
433
15,310
2,115
97,014
4,875
3,701

Schools
Sinking funds

City government
Schools

22,714

283, 121

Duluth, Minn
City government.

67

5,297
2,536

52,985
36,644
16,341

May

Schools

Feoria,

13,608
1,311
414,824
316,021
89,000
9,803

Oa

City government

65

53,020
1,595
3,543,606
3,308,711
229,693
6,202

Dec. 10,1904

Lawrence, Mass
City government. .
Sinking funds
Public trust funds.

64

307,7.15

1,570,133
637,986
458,542
104,139
307,735
61,331
400

Dec. 31,1904

Sprh^aeld, Mass
City government.
Sinking funds

Savannah,

324,150
197,225
110,006
9,086

166,223
163,512
145,865

Dec. 31,1904
Deo. 31,1904
Dec. 31,1904

improvement funds.

Public trust funds

63

1,894,283
836,211
568,648
113,225
307,736
66,628
2,936

$626,866
204,838
420,618
400

$2,563,664
2,324,036
224,814
14,814

$465, COO

324,736
202,469
98,753
8,565

1,569,547
632,742
469,795
104,660

$3,655,120
2,695,097
798,944
161,079

Nov. 16,1904

City government
Schools
Sanitary bond funds

62

}662,442
146,742
260,229
155,471

5,1904
2,1905
5,1904

Oakland, Cal

60

$625,866
426,866
200,000

2,122,499
338,715
5,608

Dec.
Jan.
Deo.

City government- .
Sinkmg funds
Public trust funds.

Street

.

and f unds.i

Dec.
Dec.
Dec.
Dec.
Dec.

31,1904
31,1904
31,1904
31,1904
31,1904

210
6,035

8,100

312, 485

308
'65,'9i8

1,491,164
1,161,792
329,372

90,596
78,122
281
12,193

312,646
181,311
20,515
110,820

1,894,406
1,421,225
350,168
123,013

357,665
263,470
6,164
87,931

36,698
35,638

104, 163

1,003,670

43,218

.556,264

103,543
25,387

28,275
6,001
6,125
18,634
3,000

234,951
139,267
36,625
7,707
20,739
8,227

49,196
4,911
5,277
15,772
3,000

72,891
57,335
5,556
10,000

87,689
220,415
12,719
2,900
3,468
13,575

17,669
16,311
1,000

6,679

863,429
529,717
234,951
90,061

1,585,751
1,522,560
55,892

3,000
"3,'666

1,446,255
1,101,691
344,014
660

862,819
477,608
234,951
110,982
31,524
422
2,205
5,227

10,300

i,ieo

219,278
117,991
917
81,757

98,949
98,611

1,221,206
1,175,641
1,769
29,637

438

14,169

lExclusiveof general transfers between minor offices and accounts.
sThe same as the aggregate«3f cash on hand at tegtnning of year and
S21,389, due to an imperfect sinking fund report.

,

^

.

33,220

.,„....,

^

"3,"

924

72,891
16,556
67,335

1,300
7,263

1,494,483
1,461,568
14,166
10,000
6,561
3,188

207,512
146,229
919
42,377

1,232,972
1,220,121
319
1,256

98,949
25,793
1,438
67,702

17,987

N

11,277

v
.
receipts during year for all cities except Pittsburg, lor which there
.

all

1,639,433
1,392,143
2,676
111,394

18,613

5,861
1,438

31,614
2,430
1,043
5,227

302,616
272,582
21,470

1,000
9,013

1,869,989
1,749,706
92,971
10,000
6,861
10,451

211,347
169,811
31,523

34,432

t.-^^.

is

3,956

I

I

variation of

56
3.—PAYMENTS, RECEIPTS, AND CASH BALANCES, BY INDEPENDENT DIVISIONS AND FUNDS: 1904—Continued.

Table

[For a

list ol

GROUP

the cities in each state arranged alphabetically

III.—CITIES

City
num- CITT OK MUNTCIPALITY, AND INDEPENDE.NT DIVISIONS AND FUNDS.
ber.

and the number assigned to each,

HAVING A POPULATION OF

of close
of fiscal year.

departments,

To the

offices,

public.

100,000

Cash on hand

To

Date

TO

50,000

at close of
year.

industries,

see

page

37.]

IN 1904— Continued.

Aggregate of
payments,
and cash on

all

hand

at close
of year."

Cash on hand

From

at beginning
of year.

From the
public.

May

Schools
Library
Sinking funds
Public trust funds
Private trust funds
Private trust accounts..

,

Elizalieth, N.

Yonkers, N.

May
May
Aug.

May
May

31,1905
31,1905
31,1905
31,1905
31,1905

J

J858,922
496,004
193,406
7,980
160,024
10,579

June 30,1905
June 30,1905
June 30,1905

Y

City government
Schools

Feb. 28,1905

Aug. 31,1904

Utah

75

Kansas

,

Sinking funds

,

Public trust funds
Private trust accounts..

,

Erie,

Dec. 31,1904

City, Eans....

City government.
Schools

76

Dec. 31,1904

June 30,1904
June 30,1904

Mar.
June
JMar.
I June
Mar.
Mar.

31,1905
30,1905
31,1905
30.1905
31,1905
31,1905

Pa

86,191
59,714

26,673
12,267

43,249

7,344

32,003

3,902

140,768
114,694
17,284
545
8,245

1,505,538
1,048,018
428,190
14,068
15,266

162,907
145,797
9,163
768
7,179

1,338,702
808,292
419,033
13,300
8,077

3,929
3,929

1,521,086
820,292
253,141

207,986
139,898
25,793

1,729,072
278,934

342,605
267,032
33,616

1,386,467
693,158
245,418

439,713

23,575

463,288

26,825

436,463

3,634
4,306

9,276
9,444

12,910
13,760

8,421
6,811

4,489
6,939

235,280
26,816
20,313
1,878
127,401
66,881
1,991

1,247,113
676,608
304,647
15,842
265,037
79,985
5,994

190,822
46,371
14,874
2,753
104,865
18,232
3,737

974,678
623,657
289,773
43
160,182
729
194

Library

Mar. 31,1905
June 5,1005
June 6, 1905

Waterworks

Deo. 31,1904

Sinking funds
Public trust funds
77

Mar. 31,1905

WBkesbarre, Pa
City government..
Schools
Sinking funds

78

79

1,360,841
930,299
410,008
13,523
7,011

Harrisburg, Pa
City government.
Schools
Park music funds

Sinking funds.
,

^

Investment funds

.

67,994
6,099

21,675

81,713
5,680

47,251
34,176
9,090
3,985

549,766
333,224
195,557
20,986

58,007
30,405
14,119
13,483

491,037
302,815
181,438
6,784

1,499,267
1,499,257

154,014
73,984
80,030

177,914
154,279
23,635

1,831,185
1,727,520
103,666

262,337
222,666
29,681

1,424,834
1,424,834

154,014
80,030
73,984

94,959
81,019

102,531
80,904
260
9,532

987,431
772,818
66,615
14,932

48,171
22,659
299
14,932

844,301
736,219
139

94,969
13,940

2,720
205
3,411
5,499

3,137
252
3,489
126, 188

2,264
262
3,039
4,726

873
450
106,620

274,758
146,845
123,967
3,946

2,306,410
2,063,076
245,106
8,228

414,409
226,398
184,685
3,326

1,714,522
1,705,639
4,081
4,902

177, 479
121, 139

264,682
212,206
61,381
80
272
743

1,824,951
1,584,613
232,886
5,390
650
1,612

345,267
335,664
8,836

1,260,702
1,248,849

228,982

49

409
300
1,144

144,476
115,260

347, 622
309, 605

417
47
78
106,749

trust funds
Private trust accounts.

81,713
63,088
13,046

960, 190

8,871

722
718
4

Dec.
Deo.
Deo.
Deo.

Pubhc

3,929
3,025
904

199,683
161,743

.

601,793
298,330
186,463
17,000

3,1905
5, 1905
3, 1905

789,941
610,895
66,355
6,400

Houston, Tex
City government
Board of liquidation
Library

85,191
25,477
7,714
62,000

3,064,372
1,956,170
549,644
30,609
411,308
1,638
84,795

Apr.
June
Apr.

Dec. 31,1904
Dec. 31,1904
Deo. 31,1904

Schenectady, N. Y
City government.
Sinking funds
Public trust funds.

109

69,795
16,218

1,408,719
1,268,660
150,049
20

Dec. 31,1904

Charleston, S. C
City government
Schools
Chieora Park funds

mons

107,122

183,619
67,544

486,704
271,288
13,964
137,636
17,525
4,003

June 30,1905
June 30,1905

Forfeited land funds
Sinking funds
Public trust funds

81

248,689
52,062
102,606
4,154
13,845

30,982

Norfolk, Va
City government..
Sinking funds

Commissioners of Colonial Com-

80

873,099
240, 151

"25,"66d

930, 120

City government. .
Schools

17,140
189

740

1,307,549
1,263,127
10,924
1,495

1,242,806
1,207,052
4,726
46

City,

106,087
8,106
166,275

134,940
71,431
1,516
54,649

Dec. 31,1904
Deo. 31,1904
Deo. 31,1904

241, 163

13,990

Lake

$280,468

1,527,680
1,394,272
12,440
77,719

Feb. 28,1905

City government
Schools
Sinking funds
Private trust accounts.

J953,020
824,646
110,630
616

374,969
138,442
135,669
9,530
18,235

135,756
100,875
34,861
20

26, 455

Salt

$303,302
29,790
38,398
5,064
228,999
311

2,440,142
1,777,602
283,032
20,514
348,672
1,661

290,341
1,529

/Sept. 30,1904
\Deo. 31,1904

854,336
255,115
13,685
395,274
17,461
189
740

249,261
40,126
130,943
565
44,501
87
16,801
16,238

2,442,584
1,663,957
446,312

Dec. 31,1904

Public trust funds

tl, 536, 790

135,756
34,880
100,876

Nov. 30, 1904
Mar. 10,1905
Not. 30, 1904

Waterljury, Conn
City government
Clerk of court fee funds.
Sinking funds

(384,541
71,590
61,709
5,705
245,260
287

1,076,605
1,075,725
860
20

67,644

Library

Volunteer fire department.
Sluicing funds
Public trust funds

74

6,585

Industries,

196,358
148,045
48,313

974, 156

Waterworks

73

1293,327
286,742

189
740

1,031,800

City government. Sinking fluids
Investment funds.
72

31,1905

Aug. 31,1905

offices,

and funds.i

and funds.i
San Antonio, Tex
City government

departments,

31,1904
31,1904
31,1904
31,1904

Dec. 31,1904
Dec. 31,1904
Dec. 31,1904

Dec. 31,1904
Deo. 31,1904

May
May

1,
1,

1905
1905

1,854,173
1,849,891

5,579

13,940
177, 479

56,340
121, 139

4,282

1,329,707
1,141,745
181,505
5,310
278

Deo. 31,1904

Apr.
June
Apr.
/Apr.
\Jun6
Apr.

1905
1905
3, 1905
3, 1905
2,1905
3,1905
3,
2,

250

1,702,351
1,243,813
315, 442

232, 429

177

2,192,640
1,691,502
322,826
767

130,600

98,200

6,938

235,738

30,567

11,906

7,800

22,101

41,807

919

Exclusive of general transfers between minor offices and accounts.
as the aggregate of cash on hand at beginning of year and
.SS9.
imperfect sinking
report.
121,389, due to an imnerfect smime fund renort.

345,813

7,384

401
130

1,499,205
1,176,867
322,425
637

13,046

61,024
2,063
722
4

718

66, 177

14,842

66,340

224,060
4,932

345,813
106,030

206,171

276

34,613

1

•

The same

all receipts

daring "
^-.-^ except jrinouuigy
" year for aU cities ^^^,0^,1 Pittsburer for which there is a variation of

57
Table

3.—PAYMENTS, RECEIPTS, AND CASH BALANCES, BY INDEPENDENT DIVISIONS AND FUNDS: 1904—Continued.
[For a

list oJ

GROUP

the cities in eaoli state arranged alphabetically and the

Iir.— CITIES

HAVING A POPULATION OF

number assigned

TO

50,000

100,000

to each, see page

37.]

IN 1904— Continued.

PATMENTS.
City
MUNICIPALITT, AND INBEPEND- Date of close
num- CITY OK DIVISIONS AND FUNDS.
ENT
of fiscal year.
ber.

Cash on hand

To
departments^

To the

offices,

public.

at close of
year.

Aggregate of
payments,
and cash on

Cash on hand

all

at beginning
of year.

hand at

close
of year.2

industries,
tunds.i

From
departments,

From the

offices,

public.

industries,
funds.!

and

and
83

Portland, Me
City government

$1,855,001
1,840,955
12,604

Dec. 31, 1904
Dec. 31,1904
Dec. 31, 1904
Deo. 31,1904
Deo. 31, 1904

Library
Investment funds
Public trust fanes
Private trust accounts..

t95,988
19,826

57,914
18,248

1,442

$71,414
69,601
1,626

$1,978,677
1,886,048
13,756
67,914
19,759
1,200

$27,688
26,267
1,152

1,200

$1,811,275
1,741,957
789
57,914
9,416
1,200

$95,988
74, 490
11,342
10, 156

•

84

Youngstown, Ohio
City government

Aug. 31,1904

Sinking funds
Public trust funds.

Dec. 31,1904
Dec. 31,1904
Deo. 31,1904

W aterwoTks

GEOUP
85

Dallas.

IV.— CITIES

Apr.
Apr.
Apr.
Apr.
Apr.

Library
Sinking funds
Private trust funds
Private trust accoimts.

30,1905
30,1905
30,1905
30,1905
30,1905

Holyoke, Mass
City govenmient .

Nov.

.

30, 1904

Waterworks

87

Deo. 31,1904

Sinking funds
Investment funds.
Pubhc trust funds.

Nov. 30, 1904
Nov. 30, 1S04
Aug. 31,1904

Fort Wayne, Ind
Dec. 31, 1904
July 31,1904
July 31,1904

City government
Schools

Library
Special assessment funds.

Dec. 31,1904
Dec. 31, 1904
Dec. 31, 1904
Dec. 31, 1904
Dec. 31,1904
Deo. 31, 1904

Waterworks
Sinking funds
-.
Investment funds
PubUc trust funds
Private trust accounts

.

Tacoma, Wash
City government

Dec. 31,1904

June 30,1904

Schools
Sinking funds
Investment funds
Private trust accounts..

Deo. 31,1904
Dec. 31,1904
Dec. 31,1904

Akron, Ohio
City government .
Schools

Dec. 31,1904

.

Aug. 31,1904
Dec. 31,1904
Dec. 31,1904
Dec. 31,1904

Library
Sinking funds
Public trust funds
go

Saginaw, Mich

June
June
June
June
June
June

City government
Schools
Forest Lawn Cemetery.
Sinking funds
Public trust funds
Private trust accounts

30,1905
30,1905
30,1905
30,1905
30,1905
30,1905

Nov. 30, 1904
Nov. 30,1904
Nov. 30,1904
Nov. 30,1904

City government

Tax collector's department.
Sinking funds
Public trust funds
Lincoln,

Nebr
Mar. 31,1905
June 30,1905

City government
Schools
Library
Sinking funds

May
Mar.

Covington, Ky . ;
City goveriunent
Schools
Library
.

Deo. 31,1904

June 30,1904
Dec. 31,1904
Dec. 31,1904

Waterworks

May

Bridge funds
Sinking funds
Private trust accounts
94

31,1905
31,1905

.

Lancaster, Pa
City government
Schools
Public trust funds

5|S'sl£l fs!S'a|g«|^rf

1,078,190
703,375
232,879
88,264
40,686
12,997

253,985
57,631

$170, 579

$1,159,179
1,142,619
1,370
13,223
1,176
791

$184,052

234,391
57,985
11,601
164,805

1,894,206
1,724,097
103, 402
38,089
27, 180
1,438

496,691
309,032
10, 572
177,087

336, 463
96, 190

841, 486
259, 386

109,761
65,073

137,297
16,138
26, 596
2,342
14, 486
41,308
1,946
150

172,011
29,273
296,064

553
5,067

5,011

120, 417

99,269
10,787
109

1,497,936
1,001,126
465,018
23,089

92,257
50,090

10,963

1,710,610
1,150,476
475,805
55,796
9,569
18,965

10,262

8,703

410,791
229,474
144,994
1,648
28,793
5,882

1,927,050
1,059,405
393,914
12,209
420,268
41,264

292,178
101,313
112,364
4,435
65,178

1,162,187
744, 412
281,560
70
135,875
270

106,574
62, 692
32,710
7,338

1,715,368
1,342,866
276, 474
10, 493
70,611
13, 312
1,612

94,087
40, 339
44,076
4,676

1,411,688
1,302,522
27,858
4,407
68,385
8,516

2,842,394
1,975,073
819, 374
46, 747
1,200

57,276
45, 143
5,436
6,696

1,911,420
1,087,523
813,938
8,759
1,200

1,059,604
694,339

197,085
108, 447

13,750
41,507
16, 124

62,965
117,389
17, 486

$1,075,415
927,296
5,302
129, 544
12,683
590

$184,052
149,052

1,902,419
1,813,694
77,708
11,017

30,000

TO

IN

50,000

$254,343
123, 335
2,043
123,802

$1,513,810
1, 199, 683
7,345
288,406

493
4,610

13, 176

496,691
212, 417
40,656
216,000
27, 180
1,438

226, 178

2,025,288
2,091,114
125, 576
379,981
27, 180
1,438

904,381
285, 144
221,001
20, 492

109,751
43,286
901

272, 557

289, 531

2,864
1,392

35,000

78,930
5,000

56,359
4,959

600
3,683
1,423,292
923,679
438,008
46, 110
7,493
8,002

92,257
81,861
1,242
7,078
2,076

1,043,574
570,926
248,920
10,661
210,307
2,800

472,685
259,005

1,400,607
1,082,367
243,764
3,155
70,606

209,227
207,807

181, 108
32, 672

6
1,415

675

65,003
7,211
153,964

5,200

87, 406

420,649
309, 308

23,919
30,276
1,151
24,021
10,081
1,951
1,534

322,660
81, 473
29,021
66, 440
7,510
5,217

92,219

195,061
144,936
36, 655
2,608

11,897
937

.31,1905

Dec. 31,1904
Dec. 31,1904

'.

May
June

May

31,1905
1,1905
31,1905

SjTS°atteS^Sg^

179,573
16,781

1904.

44, 411

57,064
2,293
94,813
12,000
4,409

3,385
1,612

3,682
180,370

79, 131
14, 535
25, 132

873,699
63, 187
815, 612
6,000

129,507
111,611
3,862

1,005,051
617, 384
295, 486
8,432
83,749

14,730
13, 879

287,028
238,002
41,988
3,944
3,094

1,306,809
869,265
337, 474
12, 376
87, 694

232, 475

818, 589

Brockton, Mass

92

424,801
156, 190
104, 436
61,036
91, 856
21,284

1,756,976
917,196
337,315
139,290
312, 113
51,062

493, 372

HAVING A POPULATION OF

Tex

City government

203,985
182,604

1,009,619
537,507
228, 868
72,575
153,217
17,452

Dec. 31,1904

. .

Schools

223,996
185,807
274
15
36, 000
1,900

139, 138
109, 398

1,181,723

183,712
122,864
2,379
5,739
2,582
309
44, 462
5,377

774, 779

226, 354
186, 151
39, 977

32,698
9,569

773, 770

1,839,188
1,810,375

27,613
1,200

851

449,932
151, 660
14, 336
51,607
2,466
148,688

14, 134

2,766
496
1,070

745, 137
154, 690
14, 847

15,657
9,630

1,689
1,443
246

13?^

603,781
203,664
8,395

all

88,677
4,497
164, 345
9,630

284,284
260,920
22,983
381

1,001,813
766, 144
226,893
8,776

131

174,075
64, 133
3,076
1,191

226

receipts during year for all cities except Pittsburg, for

283, 341

857
81,067

584.673
87; 851

8,108
85, 706

4,188
4,253

579,747
186,916
7,107

which there

is

a variation

o

58
Table 3.— PAYMENTS, RECEIPTS,
[For a

AND CASH BALANCES, BY INDEPENDENT DIVISIONS AND FUNDS:

list ol tlie cities

GEOUP

in each state arranged alphabetically

IV.-CITIES

HAVING

City
num- CUT OE MUNICIPALITT, AND INDEPEND- Bate of close
ENT DIVISIONS AND FUNDS.
of fiscal year.
ber.

A.

and the number assigned to each,

POPULATION OF

public.

TO

50,000

Cash on hand

To

To the

30,000

departments,
offices,

at close of
year.

IN

see

page

37.]

1904-Continued.

Aggregate of
payments,
and cash on
hand at dose

all

Cash on hand
at beginning
of year.

From
From the
public.

of year.s

industries,

1904-<:ontinued.

June 30,1904

Investment funds
Public trust funds
Private trust accounts.
96

Birmingham, Ala
City government

June 30,1904

PubUo improvement lunds

Dec. 31,1904

Altoona, Pa
City government
Schools
Sinking funds
Private trust accounts.

Apr.
,

June
Apr.
Apr.

3,1905
6,1905
3,1905
3, 1905

Pawtnoket, B. I
City government
Sinking funds
PubUo trust funds
Private trust accounts

BInghamton, N. Y
City government

Sept.
Sept.
Sept.
Sept.

Hospital
Public trust funds

Mar. 31,1906
Oct.

Deo.
Dec.

South Bend, Ind
City government
Library
Investment funds

31,1904
31,1904
31,1904
31,1904
Deo. 31,1904

.

.

Private trust funds.
Mobile, Ala
City government

Board

works

.

Wharf and dock funds

.

of public

Special tax; funds

Sinking funds
Private trust accounts

Johnstown, Pa
City government .
Schools

SinMng funds
Investment funds

Dubuque, Iowa
City go vemment

Mar.
Mar.
Mar.
Mar.
Apr.

15,1905
15,1906
16,1905
15,1905
30,1905
Apr. 30,1905
Mar. 15,1905

Apr.

June
June
June

3,
5,
5,
6,

1905
1906
1905
1905

Library

Feb. 28,1905
Feb. 1,1906
Deo. 31,1904

Waterworks

May

Schools

105

Springfleld,

Wheeling, W. Va
City government. .
Schools
Sinking funds
Public trust funds

Apr.
July
Apr.
Apr.

30,1905
31,1904
30,1905
30,1905

McKeesport, Pa
City government
Schools

Library

improvement funds

Sinking funds

Bayonne, N. J
City government .
Library
Sinking funds

109

>

1,453

1,481
1,824

1,461,085
800,076
110,785
550,224

155,552
21, 907
226
133,419

1,221,283
748,418
56,060
416,805

84,250
29,751

810,996
334,128
271,548

214, 071

572,559

24,366

294, 675
220, 736

199, 661

3,214

5,659

39,453
50,812
121,122
2,684

500

Butte, Mont
City government . .
Schools
Public trust funds

8,000

404,800
213,541
4,104
187, 155

644, 222
277,732
265, 525
98,520
2,445

24,366
24,366

142, 408
32, 030

2,181,823
2,177,497
419
3,907

379, 168
223,805
154, 515

523,542
328,535
193,550
25
1,432

3,084,533
2,729,837
348,484
4,780
1,432

297,012
163, 424
133,588

802,912
619,131
9,677
43,512
6,830
105,952
16,500
2,410

22,750
22,750

190,095
48, 770
128
4,308
1,834
124, 085
927
9,143

1,015,757

204,845
72,678
770
4,004
1,230
117,913
170
8,080

31, 369
31, 369

39,436
37, 725
1,711

826, 184
792, 543

256, 347

1,027,164
665,073
356,235
4,526

723, 449

31,930
770, 350
669, 435

407
467

195,240
4,345

Apr.

3,

June

5,

1905
1905
May 15,1905
Apr. 3, 1905
Apr. 3,1905
June 5, 1905

95, 171

160,995
181

1,330

341,987

40,879

227, 079

38,116
3,437
11,126
173,236

359, 728
184, 386

157,769
17, 573

11,930
147,641

20, 408

334,635
6,339
181, 662

2,645
141,987
2,000

246,982
6,227
7,288
51,134
110, 786
75,985
930,098
759, 229
146, 546
24, 323

102,422
28,005
19, 859
54,558

33,611

10, 669

7,072
3,597
182, 473

100,388
82,085

1,330,066
389,205
408,
38,
15,
161,

741
118

367
412
315,223
2,000

482,558
217,280
193, 072

24, 366

2,975
2,-408,353

2,394,836
8,130
3,955
1,432

379,168
171,577
206,766
825

788, 162
017, 973

22,750

1,435
43,816
1,184
113,024
7,257
3,473

"7,'s66

784, 140
773, 102

11,044

844,224
664,218
274, 150
4,526

5,260
'i6,'666

31,369
12,369
19,000
467
467

1,330

166,088
5,939
72
5,007
155,070

963, 528

379,484
408,741
950
15,367
156,405
581
2,000

200,450
3,782
37,096

159,672

96,808
32, 682
21,268
42,858

365, 342
184, 598

20,408

171,729
9,015

75
20,258
75

740
25
715

667,849
513,047
113,124
444
41, 234

78,486
76,784
225
106
1,371

588, 623

740

436,263
112,899
313
39, 148

25
715

187,387
44, 499
48,468
3,008
3,342
66,540
629
30,901

1,260,481
518,451
295,450
9,235
30,630
129, 101
155,863
121,751

280,554
49,244
67, 616
2,139
22,204
60,582
41,892
33,877

856, 241

55,454
24,848
14, 969
15, 637

1,020,123
817,302
161,515
39,960
1,346

69,835
7,830
43,023
8,982

925,717
805, 476
118, 492
403
1,346

279,066
60,376
2,191

1,118,918
425,400
209,304
3,414
223,228

40,329
1,238
350
9,157

819,370
380,795
208,066
64
210,071

94, 778

93,079
312
41

123, 518

22,778

20,000
21,427
44,448
14,855
34,571
33,225

29,689
25, 413

72, 131

75

1,346
810,163
349,611
207,113
3,414
216,025

9,705
47,820
7,604
230,937
17,427
11, 553

54, 173

54, 499

1,346

4,889
15,444

75
572, 331
419, 943

690, 651

1,330
200, 450

949, 576
451, 174

Aug. 31,1905

Public trust funds.

Sinking funds

108

600

57,453
49, 453

Dec. 31,1904
30,1906
31,1904
31,1904
31,1904
31,1904

Waterworks

Street

SI, 000

1,468,337
575,388

998,832
537,082
106,681
355,069

31,1905

Apr.
Dec.
Dec.
Dec.
D30.

Parks

107

t2, 047, 030

1,936
1,824

112,097
403
39,888

Ohio

City government.
Schools
Library

106

190,375
81,225
7,697

t224,912
85,259
138, 655

500

794, 981

Paving funds

104

31, 1904
31, 1904

Dec.
July
July
Deo.

Schools

103

1,1904

Augusta, Ga
City government
Hospitals

102

30, 1904
30, 1904
30, 1904

Oct. 31,1904
Dec. 31,1904
Deo. 31,1904

Waterworks

101

30, 1904

June 30,1905
June 30,1905

.

Library
Poor fund
Parks

100

$2,138,405
1,560,062
583,085
50O
2,934
1,824

101, 14!

500

755,379

Dec. 31,1904

Schools

97

SI, 000

1,464,303
444,430

Dec. 31,1904
Dec. 31,1904
Dec. 31,1904

industries,

6,023

SI, 912, 493

Dec. 31,1904

Schools

offices,

and funds.i

ondfunds.i

Spokane, Wash
City government

departments,

7,203

418,221
227,834
244
lOO
68,519
85,366
55,957

123,686
60,986
6,852
8,326

28,605
2S 917
34,571
3,996
30,575

4,276
3,000
4,000

34,000

4,276

219, 296

257, ,572

218,785

20,374

18,413

Apr. 30,1905
Apr. 30,1905
Apr. 30,1905

1,153,559
1,089,066
7,493
57,000

188,287
59, 431
380
128,496

141,585
62,636
3,773
75, 176

1,483,431
1,211,133
11, 626
260, 672

74,024
24, 665
6,137
43,322

1,221,120
1,060,980
381
169,759

188,287
135,588
5,108
47,591

800,023
518,265
341, 758

4,628
4,628

76, 118

Apr. 30,1905

940,769
588,029
351,827
913

144,250
60,004
83,368
878

791,891
523, 397
268,459
35

4,628
4,62S

Aug. 31,1905
Apr. 30,1905

Exclusive of general transfers between minor

ofllces

and accounts.

65, 136

10,069
913

59
Table

3.—PAYMENTS, RECEIPTS, AND CASH BALANCES, BY INDEPENDENT DIVISIONS AND*FUNDS:
[FoT a

list ol

the cities In each state arranged alphabetically and the

GBOUP

IV.—CITIES

HAVING A POPULATION OF

nmnher assigned to

30,000

TO

50,000

each, see page

1904—Continued.

37.]

IN 1904— Continued.

PAYMENTS.
City
her.

CITT OB MUNICIPALITY, AND INDEPEND- Date CNt close
of fiscal year.
ENT DIVISI0N3 AND FUNDS.

Cash on hand
at dose of
departments,

To

To the

year.

offices,

public.

Aggregate of
payments,
and cash on

all

hand

at close

Cash on hand
at beginning
of year.

From

ofyear.s

industries,

departments,

From the

offices,

public.

industries,

and funds.'

UO

Allentown, Pa
City goTemment

Apr. 3,1905
June 30,1905
June 30,1905
Apr. 3,1905

Sclraols

Sinking funds
Private trust accounts.
111

Sioux City, Iowa
City government.

Apr.

1,1905

Schools

Waterworks
112

Sept. 19,1904

Apr.

Terre Haute, Ind
City government
Schools

1905

Deo. 31,1904

July
July
Dec.
Dec.

Library
Sinlchig funds

Puhtio trust funds
Private trust accounts..
113

1,

Dec.

31,1904
31,1904
31,1904
31,1904
31,1904

Topeta, Eans

Quincy, 111
City government . .
Schools
Library

23,789

131

3,997
17,220
2,572

177,517
103,678
31,318

251,268
156,162
69,153

1,352,609
1,003,167
334,885

9,535
15,428
1,000

3,209
11,000

953

13,052
13,052

317,962
316,778
1,184

852,504
835,857
16,647

32,793
24,480
8,313

806,659
801,659
5,000

13,052
9,718
3,334

411,271
175,065
123,695
5,665
7,513
99,333

11,650
11,650

286,212
275,720
4,348
227
74
5,213

709,133
462,435
128,043
5,892
7,587
104,546
630

255,022
244,887
334
453

11,724

8,748
600

442,387
217,548
127,709
154
1,148
96,798
30

343,224
205,295
87,190
50,625
114

1,328,259
819,719
457,577
50,625

172,906
85, 692
87,214

1,103,526
732,825
370,363

51,827
1,202

256,073
102,038
57,652
90,000
4,258
2,125

40,884
13,264
21,291
2,938
1,268
2,143

1,388,614
1,114,480
115,368
148,927
5,516
4,323

26,566
20,896
553
238
2,849
2,030

1,105,975
952,774
113,697
37,924
287
1,293

256,073
140,810
1.118
110,765
2,380
1,000

14,218
14,218

58,(^7
8,802
15,631
412
5,279

512,655
277,601
104,232
2,894
83,639

61,713
15,787
7,543
2,700
4,881

436,624
256,524

14,218
5,290

May

31,1905

May

31,1905

Feb. 28,1905

June 30,1905
June 30,1905
Feb. 28,1905

Haverhai, Uass
City government . .

Deo. 31,1904

Waterworks

Nov. 30,1904

Sinking funds

Dec. 31,1904
Dec. 31,1904
Dec. 31,1904

Investment funds..
Public trust funds.

Ark

City government
Schools

Deo. 31,1904

June 30,1904
Aug. 31,1904

Parks

Dec. 31,1904
/Deo.8,31, 1904

district..

933,208
614, 424
318,560

224
1,091,657
999,188
36,425
55,989

55
439,410
254,581
88,601
2,482
78,360

6,272
5,605

6,285
6,439

60,625
338

78,756

3,336

3,388

6,724

2,193

4,531

11,000

Jan. 20,1905
Dec. 31,1904

Sinking funds
Investment funds
Private trust accounts.

1,050

24,598
467
350

35,598
467
1,400

26,842
467
1,300

100

54,362
49,521
4,835

996,519
706,282
187,696
100,088
2,000
453

79,249
74,342
4,467
356

912,690
629,620
183,229
99,732

84

109

360,970
244,264
56,321

955,187
639,055
216,730

501,094
454,908
39,876

452,783
184, 107
176,854

1,310
40

24,617

62,824

6,310

65,884

630

80
90
35,768

640

35,768

720
90
35,768

263,750
224,744
604
750
2,496
35,006
150

2,458,797
1,835,228
1,774
436,846
3,826
180,550
573

1,481,211
1,338,894
479
124,231
354
16,753
500

649,577
399,367
600
244,403
1,988
3,219

Aug.

31, 1904

May

31,1905

937,577
654,501
182,861
99,768

Feb, 28,1905
Feb. 28,1905

447

Springfield, 111

Feb. 28,1905

.

Parks
Investment funds.
Public trust funds.

York, Pa
City government.

4,580
2,260
320
2,000

1,310
1,270

592,907

Apr.

Salem, Mass
City government

1905
3, 1905

160,409

IJune
Apr.
Apr.
Apr.

Public trust funds
Private trust funds
Private trust accounts.

393, .521

/Apr.

Sinking funds

3,1905

June

Schools

7,1905
3,1905
3,1905
3, 1905

7,

38,207
40

680

90

649,577
249,312
488

1,545,470

1,361,172
Nov. 30,1904
682
Nov. 30,1904
37,074
Nov. 30,1904
1,330
Nov. 30,1904
144,789
Nov. 30,1904
423
Nov. 30, 1904
J Exclusive of general transfers between minor offices and accounts.
n The same as the aggregate of oaah on hand at beginning ol year and
$21,389, due to an imperteot sinkli^ tmi report.

Library
Sinkingfunds
Investment funds
Public trust funds
Private trust accounts

51,827
'5i,'827'

12,786
909

lApr. 15,1905
Dec. 31,1904

Cemeteries

122

591,748
384,280
201,764

521,490
506,027
15,463

Mar. 22,1905
Apr. 30,1905

City government
Schools
Sinking funds
Private trust accounts

121

275,755
162,115
66,429
4,425
38,772
3,741
273

940,440
458,010
323,282
13,257
28,117
117,774

HI

City govermnent.
Schools

891,292
546,395
268, 193
8,553
55,992
7,266
4,893

186,395
130,104
8,538
16,215
12,887
18,671

Apr. 30,1905

Sinking funds
Public trust funds

120

217,023
86,451
77,622
4,477
41,974
4,872
1,627

1,126,835
588,114
331,820
29,472
40,984
136, 445

June 30,1905

Parks

Improvement

669,031
367,407
201,030
100,694

Sept. 30, 1904
Sept. 30,1904

Montgomery, Ala
City government

Little Bock,

120,788
68,615
18,905
33,268

49,834

283,466
144,824
98,109
6,063
20,551
13,929

Mar.

Library

119

789,819
436,022
219,935
133,862

$49,834

843,369
443,290
233,711
23,419
20,433
122,516

Mar. 31,1905

Private trust accounts..

118

13,150
11,490
909

$505,053
245,032
229,889
29,567
575

1,1905
Feb. 13, 1905
Mar. 1,1905
Apr. 1,1905
Mar. 1,1905

Deo. 31,1S04

Parks

St. Louis,

1,425,896
1,045,060
371,791
6,540

Mar. 31,1905

City government
Schools
Library

East

23,789
23,789

1160,419
97,907
2,482
69,805
225

15,140
16,381
11,000

Dec. 31,1904

Davenport, Iowa

117

650,480
436, 155
190,571
4,076
14,018

1715,306
342,939
232,371
139, 196
800

146,680
86,676
18,517
41,487

643,139
349,346
201,418
92,375

S175,420
83, 572
9,127
82,368

1,505
1,000

Mar. 31,1905
June 30,1905

Library
Slnldng funds
Public trust funds
Private trust accounts-

116

149,834
49,834

$490,052
209,533
223,244
66,830
445

1,616,563
1,160,228
404,018
6,540
15,140
18,637
12,000

City government
Schools

115

and funds.i

755

8,756

328,009
96,967
695
68,212
1,484
160,578
73

4,580
2,320

2,000
260

|

all

receipts

dunng year

^ „.,^ ^
,
for all cities except Pittsburg, for

^.

,.

^^

which there

is

a variation of

60
Table

3.—PAYMENTS, RECEIPTS, AND CASH BALANCES, BY INDEPENDENT DIVISIONS AND FUNDS: 1904—Continued.
[For a

list of

the cities in each state arranged alphahetioally and the

GROUP

IV.— CITIES

HAVING A POPULATION OF

number assigned to

30,000

TO

60,000

each, see page 37.]

IN 1904— Continued.

PAYMENTS.
City
Date of close
num- CITT OB MDNICIPALITY, AND INDEPEND- of fiscal year.
ENT DIVISIONS AND FUNDS.
ber.

Cash on hand

To
departments,

To the

offices,

public.

at close of
year.

Aggregate of
payments,
and cash on

all

hand at

close
of year.2

industries,

Cash on hand

From

at beginning

From

of year.

the

public.

124

industries,

Chester, Pa
City government
Schools

Apr.
June
/Apr.
\June

Sinkmg funds.

.

Sinking fimds
Public trust funds.
126

Newton, Mass
City government

31,1904
31,1904
31,1904
31,1904

3, 1905

1905
3, 1905
9, 1905
9,

Dec. 31,1904
Doc. 31,1904
Dec. 31,1904

.

license funds
Sinking funds
Public trust funds
.

Passaic, N. J
City government.
Schools

Library
of health..

Parks

Dec.
Dec.
Dec.
Dec.

31,1904
31,1904
31,1904
31,1904

June
June
June
June
June

.

Dog

Board

Dec.
Dec.
Dec.
Dec.

30,1905
30,1905
30,1905
30,1905
30,1905

Elmira.N.Y
City government
Schools

Dec. 31,1904

July 31,1904

Cemetery
Investment funds
Public trust funds
Private trust accounts.
129

Atlantic City, N. J . . .
City government.
Schools
Library
Board of health. .
Sinking funds
Superior, Wis
City government.
Schools

Dec.
Dec.
Deo.
Dec.

31,1904
31,1904
31,1904
31,1904

11,710,667
1,369,981
16, 176
138, 466
186,064

$32,909
9,344
2,223
13,665
7,687

$1,648,751
1,364,571
610
15,564
178,106

$129,007
6,066
13,443
109,237

61,233
11,904
5,606

922, 422

347,019
424,669

102,390
10, 656
7,157

684,352
263,464
417,412

136,680
72,900

900

33,723

160,834

84,578

3,476

62,780

297,263
153, 176
144,087

31,208
30,982

1,366,046
1,220,631
144, 087
428

36,945
36,863

1,030,838
1,030,602

297,263
153,176
144,087

2,462,596
2,328,891
3,643
130,062

850,659
481,760
327
326, 697
41,875

69,542
42, 138

77,942
59,807

2,464,196
2,418,230
3,970
31,737
259

860,669
374,752

27,030
374

3,382,797
2,852,789
3,970
483,789
42,249

626,434

Maiden, Mass
City government- Library
Sinking funds
Public trust funds.

Chelsea, Mass
City government.

164, 192
164, 192

73,382
65,601
5,328
1,456
976
122

863,008
673,318
163,942
16,638
8,337
873

64, 837

629,413
615,035
8,632
4,785
1,059
2

168,758

23,770

625,913

29,765
14,817

490, 101

106,047

5129,007
122,317

16, 174

101

119,348
173,294

6,589

6,171

135,680
62,780

735,509
272,335
418,963
44,211

1,036,575
1,036,373

Dec. 31,1904

Aug. 31, 1904
Aug. 31,1904
,

443, 625

226

761

493,607
357,257
123,800
8,800

3,650

108, 636
107,866

466, 123

4,882
8,029

370
400

261

336

17,776
300

68,283
4,760
1,545
228
21

6,317
4,542

128,682
16,829
370
10,367
4,642

269,666
183,869
3,914
12,909
3,101
66,773

1,834,306
1,408,946
151,592
77,702
12, 139
183,928

303,662
224,519
9,278

460,306
25,768
8,728
370
4,939

67, 726

7,331

3,076
4,542

434,277
41,630

150, C60

10,208
7,060
860

102,924
770
2,353

1,332,595
1,023,931
147, 678
64,793
9,038
87, 156

232,145

12,301

232,145
31,000
79,244
8,000
10,000
103,901

1,180,603
989,614
184,723
6,266

372,321
229,369

223,826
130,697
27,086
2,658
63,384

1,776,749
1,349,070
211,809
8,924
206,346

283,857
110,363
29,905
3,790
139,799

1,120,571
1,096,193
22,963
134
1,291

372,321
143,114
158,961
6,000
65,256

67,094
64,885

25,430
14,091

543,059

23,301
13,746

450,196
438, 407

.16

69,256
21,661
6,360
2,629
1,000

3,570
5,666
420

7,784
795
2,209
1,000

86,969
34,354
51,616

664; 802

41, 197

375,084
189,718

41,197

523,605
333, SE7
189,718

12,802
12,302

27,247
26.S15
299
33

824, 488

810,897
12,874
717

22,878
22, 144
692
142

788,969
787,763
1,149
67

12,651
1,000
11,133
618

57,676
57,676

97, 192

92,546
4,646

724,305
717,793
6,512

94,396
91,563
2,833

672,233
568,664
3,679

57,676
57,676

249,623
112,406
134,677
2,440

845,104
632,136
287,968
25,000

69,620
62,614
16,906

Knoxvihe, Term
City government

Jan. 23,1905

373, 177

June 30,1905
Nov. 30,1904
Jan. 23,1905
Dec. 1,1904
Jan. 23,1905

83

201, 145

31,000

59,241
18,034

Newcastle, Pa
City government
Schools

Apr.
June

Eockford,Ill
City government.
Library
Public trust funds

.

134

72,

158,614
16,082
7,362

Sept. 30, 1904
30,1904
July 1, 1904
Sept. 30, 1904

June

Schools
Hospital
Sinking funds
Public trust funds
,
Private trust accounts

133

19, 108

202

Sinkmg funds

132

S65,806
39,626
901

$1,516,855
1,208,039

450,535

Aug. 31, 1004
June 30,1904

Library
131

ofHces,

and funds.i

and funds.i
123

departments,

3, 1906
5,1905

South Omaha, Nebr.
City government

138, 103

784,439
771,680
12,676

Dec. 31,1904
Dec. 31,1904

669,437
567,571
1,866

31,1905
Dec. 31,1904

Jacksonville, Fla

City government
Private trust accoimts

478,833
340,730

May

Dec. 31,1904

2,209

184

452, 153

3,627
6,360
337
1,000

1,298,499
1,163,426
63,070
69, 702

2,139

69,5ti3

69,256
10,307

Schools

Library
136

137

June 30,1904
July 31,1904

595,581
419,730
153,291
22,560

Nov. 30,1904
Nov. 30,1904
Nov. 30, 1904
Nov. 30,1904

1,692,756
1,658,236
32,000
1,807
713

183,516
117,671
64,000
1,845

65,262
752
64,610

1,941,534
1,776,659
160,510
3,652
713

96,969
53,882
43,077

1,061,059
1,666,932
1,407
2,007
713

183,516
65,846
116,026
1,645

680,890
660,011
73,386
55,887
1,606

1,451,602
191,059

961,023
879,090
20,662
5,288

863, 193

788, 720

54, 483

604,617
18,362
2 176
227,029

684,645
75,242

1,232,000
27,999
444

1,451,602
330, t98
444
69,000
1,061,060

1,600

3,093,416
1,620,160
94,048
61,176
1,288,089
27,999
444
1,500

10
1,000

27,999
434
500

18,694
6,341
12,353

502,741
414,893
87,848

19,508

418, 724

04,609

19,508

414,893
3,831

64,609

Fitchburg, Mass
City government
,
Sinking funds
Pubhc trust funds
Private trust accounts.
Galveston, Tex
City government
Schools
Fiscal agent
Sinking funds

July 31,1904

Feb. 28,1905

Aug. 31,1904
Feb. 28,1905
Feb. 28,1905
Feb. 28,1905

Investment funds
Public trust funds
Private trust accounts
188

Aug.

Feb. 28,1905

Macon, Ga
City government.

31, 1904

Dee. 17,1904

429,538
354,043

54,609
54,509

Sinking funds

Nov. 1,1904
75,495
1 Exclusive of general transfers between minor offices and accounts.
sThe same as the aggregate of cash on hand at beginning of year and
$21,d£9, due to an imperfect sinking fund report.

all receipts

during year for

all

cities

'

775,684
479,622
271,062
25,000

except Pittsburg, for which there

is

a variation of

61

3.—PAYMENTS, RECEIPTS, AND CASH BALANCES, %Y INDEPENDENT DIVISIONS AND FUNDS:

Table

[Foi a

list of

the

GKOUP

cities in

each state ananged olphabeticallj and the numher assigned to each, see page

IV.— CITIES

HAVING A POPULATION OF

30,000

TO

60,000

1904-Contmued.

37.]

IN 1904— Contmued.

PAYMENTS.
City

num-

OR MTJinClPiXITT, AND DTDEPEITO- Date of close
of fiscal year.
ENT DIVISIONS AND FUNDS.

CITY

her.

Cash on hand

To
To the
pubhc.

departments,

at close of
year.

Aggregate of
payments,
and cash on

all

hand at close

Cash on hand
at beginning
of year.

public.

of year.>

Industries,

From
From the

Canton, Ohio
City govemment . .
Schools

Deo. 31,1904

Aug. 31,1904
Dec.
Dec.
Dec.
/Dec.
\Apr.

Library
Waterworlcs
Sinldng funds

PubUo trust funds.
140

Joplln,

Mo
June 30,1905
June 30,1905

City govemment.
Schools.
Library
Sinldng funds
141

31,1904
31,1904
31,1904
31,1904
10,1905

May
June

Auburn, N. Y
City government '

1,1905
30,1905

1,565

18,088

10,277

2,494

5,317

25,989
14,989
11,000

68,279
45,178
10,081
23
12,997

389,108
269,455
93,824
108
25,721

15,365
9,376
5,349

347,754
259,171
88,475
108

25,989

164,126
163,611

69,455
35,646
9,051

1,154,424
713,042
128,568

107,219
75,486
1,817

883,079
630,122
126,751

164,126
7,434

46
213

19,648
4,900

$336,850
107,773
73,766

562
1,866

130,039
23,707

680

15,943

July 31,1904

920,843
613,785
119,136

31,1904
30,1905

18,784
56,291

JunB 30,1905

Schools
Town funds:

$178,213
85,119
66,185

tl53,450
136,079

381

15,265
1,377

$856,957
474,859
159,651
60,635
159,318

640

25,081

29,947

9,088
76,500
1,338

6,082
62,369
100

1,1905

149,018
988

9,499
5,350

18,830
56,504
34
15,170
158,517
6,3;«

funds'
Public trust funds '
Private trust accounts '

June 30,1903
June 30,1905
June 30,1905

47,225
323
123

1,975
6,975
700

49,200
7,398
823

50
4,642
120

142

24,00!
16,2-N

603,ffl0

2,0-50

105,S1.9

1,540
5,165

3,ri;-i

14,383
8,749
4,587
1,047

488,926
381,092
100,682
1,987
6,165

143

502,445
602,187
268

Wichita, Kans
City govemment
Schools
Public trust funds
Private trust accounts.

Joliet,

June 1,1905
Apr. 17,1905
Nov. 30,1904
Nov. 30,1904

m

Apr. 30,1905

City government
Schools

township high schools.
Library

Joliet

146

Library
Electric light funds

Sinking funds
Public trust funds
Private trust accounts.

14S

149

Chattanooga, Tenn. .
City govemment
Library
Hospital
Sinking funds

151

May

31,1905

30,1904
30,1904
30,1904
30,1904
30,1904
30,1904

Sept. 30,1904
Aug. 15,1905
June 30,1904
Sept. 30,1904

,

,

Sacramento, Cal
City govemment . •
Schools
High school
Publie tmst funds.

Jan.

Jan.

Oshkosh, Wis.
Cife? government . .

I.

Crosse,

Wis

City govemment
Sinking funds
Investment funds
Private trust accounts
Council Bluffs, Iowa
City govemment
Schools
City clerk's office

Parks
Sinking funds
Private trust accounts.

2,1905

June 30,1905
June 30,1905

,

Dec.
Dec.
Deo.
Deo.

16, 170

479,306
373,993
103,819
1,494

600
600

605,502
499,389
6,173

68,000
35,000

1,469,367
1,383,326
86,041

31,1904
31,1904
31,1904
31,1904

Mar. 31,1905
Sept. 19,1904
Mar. 31,1905
Mar. 31,1905
Mar. 31,1905
Mar. 31,1905

asn,,';.ii

5,105

49,150

221,821
189,.576
4,895
27,360

795,383
723,905

60,350

224,938
188,778
5,810
30,350

114,108
114,108

46,486
21,578
24,908

1,629,961
1,619,012
110,949

39,954
17,406
22,548

1,475,899
1,475,475
424

777,479
534,448
166,792
51,561
34,678

1,439

110,369
70,658
8,630
14,442
16,633

889,287
605,106
166,663
66,217
61,311

79,723
57,646
5,663
14,486
1,928

808,125
546,021
160,990
51,731

1,104,344
1,058,659
192

376,298
197,451
20
45,540
131,000
2,287

60,116
18,082
23
4,748
36,198
1,016

1,640,758
1,274,192
235
50,288
212,593
3,303
147

55,074
46,987
27
3,421
3,639
1,000

413,238
371,738
17,010
19,864
4,626

16,250
16,250

36,851
2,029
32,990

21,112
18,777

1,832

466,339
390,017
50,000
19,864
6,458

716,919
562,140
160,481
3,960

576
676

275,426
238,870
33,698
2,473
385

992,921
791,686
194,179
6,423
733

270,873
255,471
12,522
2,773
107

3,000

52,142
42,629
9,513

476,772
464,164
12,608

30,341
29,793
548

262,869
180,581
61,605
19,455
1,228

862,822
771,202
61,606
19,465
10,560

209,526
161,474
30,688
16,421
943

619,844

89,179
67,280
12,597
429
2,089

648,096
383,398
165,671
29,643
9,641
23,168
86,675

99,217
63,553
13,691
232

496,392
277,945
151,980
29,411
9,054

46,395

1,225
214

2,1905

Sept. 30, 1904
Sept. 30,1904

Public trust funds.
150

June 30,1905
June 30,1905

Nov.
Nov.
Nov.
Nov.
Nov.
Nov.

Taunton, Mass
City govenpncnt

147

31,1905
30il905
3l,ia05
31,1903

Apr. 17,1905

WoonaockBt, E. I
City govenraient
Sinifigfunds

145

June

Mar.
June
Mar.
Mar.

Eacine, Wis
City govemment
Library
Sinking funds

114

Doc. ,31,1904
Dec. 31,1904
Doc. 31,1904

421,630
421,635

566,601
557,169

"3,066'
33,452
33,452

9,332
506,430
315,531
153,074
482
7,552

52,487
587
28,732
'23,'i68

29,791

6,784

11,0(;8

1,139
1,196

23,168
8,673

9,044

9,786
25,941

June

616
34

6,647
125, 177

Board of charities *
Charities and police
Poorhouse and orphan asylum
Waterworks
Cemetery commission
Southern Central Eailroad bond

Oct.

Contingent audit

$154,200
17,059

$1,189,370
677,037
225,836
67,282
174,573
126,554

$699,070
334,185
152,070
67,282
43,972
100,981

294,840
209,288
72,743
85
12,724

industries,

and f unds.i

and f unds.i

139

departments,

431,371
12,060

534
9,617

28,002

600

68,000
33,000
5,000
30,000

62
Table

4.—PRINCIPAL PAYMENTS AND RECEIPTS, WITH ACCOMPANYING TEMPORARY PAYMENTS AND RECEIPTS:
[For a

list ol

the cities in each state arranged alphabetically

and the number assigned to

each, see page 37.]

1904.

63
Table

4.—PRINCIPAL PAYMENTS AND RECEIPTS, WITH ACCOMPANYING TEMPORARY PAYMENTS AND RECEIPTS:
1904— Continued.
IFor a Uat of the

V.

GROUP

cities in eaoii state

III.-CITIES

arranged alpliabetically and the number assigned to each, see page

HAVING A POPULATION OF

50,000

TO

37.]

100,OOD_IN 1904^Continued.

SPECIFIED TEMPOEAET PAYMENTS
AND KECEIPTS.
City

Bum- CITY OK

MTTNICIPALITY.

Ijar.

Total.i

For
expenses.'

For deFor outlays.' crease of

indebted-

From loans
Total.'

From

revenues.'

increasing
indebted-

Receipts

Refund

Refund

payments.

receipts.'

ness.*

Y

Troy, N.

Oaldand, Cal

Mass

Lawrence, Mass
SomervLlle,

Mass

Savannah, Ga
Hobolsen, N. J
Peoria,

111

Duluth, Minn

E vansviUe, Ind
Utica, N.

y

Manchester, N.

H.

.

San Antonio, Tex. .
Elizabeth, N.J
Yonlcers, N.

Y

. .

Lake City, Utah

Kansas City, Elans.
Erie, Pa
Wilfeesbarre,

Pa

NorloUc, Va
Charleston, S.

C

Schenectady, N.

Y

.

Houston, Tex
84

1,136,366

1,355,257
928, 569
1, 165, 413
684,267
932,270

294,300
119,320
171,276
232,204
69,079

794,458
1, 154, 697
812, 562

738,039
1,165,256
589,343
809,611
664,337

230,521
328, 351
197,061
345,086
130,986

742,213
724,977
576
95S, 549
1,248,357

643, 365
577, 361
1,221,366
604, 126
921, 468

98,868
94,691
453,220
294,423
314,371

1,124,992
840, 749
491,942
1,310,186
684,311

666,029
642,363
435,771
941,833
651,531

343, 185

298,380
21,026
368,363
27,780

1,216,161
1,120,674
1,324,980
1,094,016
888,451

605,883
777, 364
620,311
910, 937
565,076

610,278
343,310
798, 069
183, 079
323, 375

[1,483,027

1, 674,

Waterbury, Conn
Salt

1,073,603
2,156,559

$1,091,624
1,226,577
899,865
1,366,062
1,019,193

974, 660
1, 493, 607

.

Springfield,

$1,374,956
1,463,985

1,649,557
1,160,518
1,395,175
980,927
991, 349

Lyim, Mass
Des Moines, Iowa .
New Bedlord, Mass

Harrisburg, Pa
Portland, Me
Youngstown, Ohio..

GROUP
Tex

Dallas,

IV.— CITIES

$223,035
234,842
683, 162

Akron, Ohio

432,245
830,005
571,862

$291,699
169, 709
419,826
350,149
312,885

Saginaw, Mich. .
Brockton, Mass.
Lincoln, Nebr. .
Covington, Ky..
Lancaster, Fa...

1,025,024
1,056,305
564,201
657, 310
658, 364

551,095
720,635
408, 410
600,663
340, 127

473,929
336,070
155,056
132,868
312,227

1,450,961
726, 489
664,209
893, 686
639,734

784,751
617,892
358, 165
739, 677
517,868^

672,210
207, 597
196,044
164,009
118,723

Augusta, Ga
lor South Bend, Ind.
102
Mobile, Ala
103
Johnstown, Pa. .
104
Dubuque, lowa...

534,010
662,840
670, 122
466,642

414,582
395,600
404,052
293,763
387, 558

119,428
257,240
266,070
47,368
46,605

105
106
107
108
109

Springfleld, Ohio.
Wheeling, W. Va.
McKeesport, Pa..
Bayonne, N. J

710,344
803,730
659,791
866, 626
817,913

460,408
692,615
448,963
595, 147
688,859

249,936
111,115
210,828
237,879
129,054

110

Allentown, Pa
Sioux City, Iowa.
Terre Haute, Ind..
Topeka, Kans
Davenport, Iowa..

441, 441

603,600
605, 177
1,364,082

315,571
430,201
446, 662
493,077
440,636

125,870
lis, 458
70,655
861,005
245,903

520,807
384,886
827,290
683,290
395,886

375,322
285,095
499,931
626, 197
311,214

145, 485
55,739
327,369
57,093
84,672

Spokane,

Wash

Birmingham, Ala...
Altoona,

Pa

Pawtucket, R. I
Binghamton, N.

Y.

100,

111

112
113
114

115
116
117
118
119

Butte,

Mont

Montgomery, Ala.
Qutncy,

East

111

St; Louis,

Haverhill,

m.

Mass

Little Rook, Ark..,

361, 281

112,629
68,486
64, 456

1,772,677
1,012,231
1,407,948
952,343
839,072

1,722,131
1,012,231
1, 407, 948
962, 343
838,027

8,054

981,311
1, 454, 828
808,427
1,064,976
862, 899
843, 722

770,005
230
1,024,443
1,238,099
1, 687,

12,618

115,778

$83,201
8,954

735
23,879

842,291

33,600

30,000

TO

50,000

44,052

437,332

626, 573

626, 573

641,992
1,265,171
787,614

641,992
498, 423
690, 708

789, 669
400, 448
997,228
724, 178
393,926

414,714
400, 448
688,304
704, 370
328, 452.

964
318
8,796
860
14,260

84
273
85
16,

352
95

449

2,633

IN

1904.

48,248
197, 772

262, 792

1, 197,

639,289
736, 810
693,997
935,279
729, 696

1,060

76,912

302,653
243, 476

646,230
807,598
699,648
935,279
750,250

2,853
6,130
686
3,270
50

15

227
50

214
3,680
2,015
662
200

764, 416
911,754
617,814
608,409
463, 193

539,803
638,236
505,862
361,753
473,726

284

13,192
303

1,066,969
1, 155, 230
617, 814
608,409
715,985

842,519
361,753
473,726

1,007
381
1,081
5,812
807

244,991
255, 384
113,073

70, 650

"27i,'839'

$119, 337

626, 151

$1,990
598
290
399
716

302
193
111
2,601
2,010

$908, 327
1,174,834
797,083
1,261,102
670, 786

426
722, 136
480,243
916,964
626, 151

40
301
1,685
140

314
628
316
236
4

$1,027,664
1,174,834
797,083
1,309,350
868,668

440,913
54,841
87,860

63,438

320,864
56,983

824,317
778,233
992, 839
1,041,967
842, 682

564, 061
727, 170
10, 150
22, 479

118,987

987,752
835,992
481,366
960, 517
842,291

1,578,406
948,949
537,009
1,131,358
3,143

1,045
82,779
17,769

967, 460
1,238,699

1,232, .356

666

50,646

780,284
770,005
1,366,366

1,069,308
1,033,617
1,105,912
1,041,967
919,694

34,545
'"6,"

$4, 155

$2,690
323, 489
939,706

1,437,069
808,427
945,989

987,762
906,642
481, 365

HAVING A POPULATION OF

$625, 460
942, 627

Tacoma, Wash...

$1,273,531
1,400,989
1, 482, 129
1,610,371
2,092,822

53,035

sales
of real

property."

$1,273,531
1,460,989
1,484,819
1,833,860
3,032,528

307, 441

$917, 159
1,195,537
861,025
1, 180, 154
884,748

Holyoke, Mass
Fort Wayne, Ind.

$60,297
2,566

from

226,813
56,766
214, 394

24,268
88,934
336,667

61
195

64
Table

4.—PRINCIPAL PAYMENTS AND RECEIPTS, WITH ACCOMPANYING TEMPORARY PAYMENTS AND RECEIPTS:
1904— Continued.
[For a

list

of the cities in eadi state airaoged alphabetically

and

GROUP IV.—CITIES HAVING A POPULATION OF

City

number.

tlie

number assigned to

30,000

TO

50,000

eacli, see

page

IN 1904—Continued.

37.]

66

PAYMENTS' FOR GENERAL AND

Table 6
[Tor a

the cities in eaoli state arranged alphabeticaily

CLASSIFIED BY
EEVENITES FKOM

[CLASSIFIED BY CHABACTEB.

WHICH
Payments to

list of

CLASSIFIED BY DEFABTMENTS, OFFICES,

AND ACCOUNTS.

PAID.

I.— General government.

public.

Total general

CUT OB

MUNICIPALITY.

and

Aggregate.

municipal
service

Service
transfer

expenses.
Total.

From
special

miscelpayments.
For salaries For
laneous
and wages.
objects.

From

other
revenues.
All other.

Total.

Salaries

and wages.

Miscella-

neous.

Grand

$326,392,015

205,690,722

129, 190, 392

54, 403, 639

33,130,817
23,001,659
16,021,438

39,198,436
27,099,218

GEOUP
New

York, N.Y...

I.— CITIES

$87,456,936
22,796,497
20,836,529
10, 856, 458
18,371,722

$87, 352, 835
22, 416, 192
20, 833, 407

Baltimore, Md
Cleveland, Ohio . .
Buflalo, N.
San if rancisco, Cal
Pittsburg, Pa

6,884,263
5,698,215
5,449,740
6,299,388
5,356,319

6,855,299
5,694,519
5, 360, 334
6,297,948
5,351,859

Cincinnati, Ohio.
Detroit, Mich

6,334,174
4,054,680
3, 717, 867
3,460,586

6,333,437
4,054,680
3,669,201
3,460,586

Cliicago,

111

Philadelphia, Pa.
St. Louis, Mo

..

Boston, Mass

Y

.

Milwaukee, Wis . .

New

$201,344,305 $126,047,709

$328, 106, 760

206,573,364
64,617,659
39,485,362
27, 430, 475

total.

Group I...
Group II..
Group III.
Group IV..

Orleans, La.

10,806,740
18,203,685

76,500,330
21, 272, 822
16,196,777
11,077,780

$1,714,745

$569,981

$327,536,779

$29,070,644

882,642
213,920
286,926
331,257

209, 471

206, 363, 893

20, 303, 410

70,679

54,546,880
39,279,912
27,346,094

3,ff54,774

HAVING A POPULATION OF

$56,247,114
15,730,992
11,260,445
6,930,765
10,437,162

206, 450

84,381

300,000

OB OVER IN

2,905,449
1,907,011

1904.

Service
transfers.

$21,241,324 $7,719,618 $109,702

14,556,090
3,089,991
2,137,894
1,457,349

5,658,614
859, 160
759, 163

442,681

88,706
5,623
8,392
6,981

67
MUNICIPAL SEEVICE EXPENSES:
amd the number assigned

1904,

to>each, see pageS7.]

CLASSIFiEa)

BT DBPitRTMENTB,

OITICEB,

AND ACOOOTITS—OontlQued.

68
Table
[For a

GROUP

III.— CITIES

HAVING A POPULATION OP

50,000

TO

100,000

5.—PAYMENTS FOR GENERAL AND

list ol

>

the cities in eaoli state arranged aiphabctically

IN 1904— Continued.

69
MUNICIPAL SERVICE EXPENSES:
and the numbei assigned to each,

see

page

1904-ContiBued.

37.]

GEOUP HI.-CITIES HAVING A POPULATION OF

50,000

TO

100,000

IN 1904^Continued.

CLASaiFIKD BY DEPAETMENTS, OFFICES, AND ACCOUNTS—Continued.

7U
Table
[For a

GROUP

IV.— CITIES

HAVING A POPULATION OF

30,033

50,000

list of

the cities in eacli state arranged alphabetically

IN 1904— Continued.

CLASSIFIED BY
REVENTJES FROM

CLASSIFIED BY CHARACTEK.

Payments to

TO

5.—PAYTMENTSi FOR GENERAL AND

WHICH

CLASSIFIED BY DEPARTMENTS, OFFICES,

AND ACCODNTS.

PAID.

I.— General government.

public.

Total genCity

nam-

eral

CITT OR MUNICIPALITY.

and

Aggregate.

municipal

bei.

From

service

Service
transfer

expenses.
Total.

For salaries For miscel- payments,
laneous
and wages.
objects.'

special
assess-

From other
revenues.

ments.
All other.

Total.

Salaries

and wages.

Miscella^

neous.

120
121
122
123
124

$160, 418

293,609
486,265
632,267
275,592

$464,877
293,509
485,075
627, 198
275,592

$304, 459

138,702

Salem, Mass . .
Maiden, Mass .
Chester Pa

154,807
207,924
221, 648
129,422

Springfield, 111.

$465, 197

York, Pa

277, 151

306,550
146, 170

125
126
127
128
129

Chelsea,

Mass
Newton, Mass

487,998
932,909

479,266
927,506

259,910

Passaic, N. J

344, 331

344, 331

Elmira, N.
Atlantic City, N.J.

343,588
631, 768

343,588
631,768

186,598
194,231
327, 669

219.
464,
167,
149.
g04,

130
131
132
133
134

Superior, Wis
Knoxviile, Tenn..

345,067
308, 765
306,053
282,667
325, 493

344,915
308, 765
306,053
282,153
267,817

264,086
151,603
163, 465
180,443
160, 610

80,829
167, 162
143,588
101, 710
107,207

331,928
447,562
348,795
239,022
336,200

331,928
447,652
348,796
239,022
335,200

171, 473

Y

Newcastle, Pa
Rockford, HI
Jacksonville, Fla.

135
136
137
138
139

South Omaha, Nebr.

140

Joplin,

141

Auburn, N. Y..
Wiciiita, Kans.

142
143

Fitchburg,
Galveston,

Mass
Tex

Macon, Ga
Canton, Ohio

Racine,

Mo

,

Wis

145
146
147

Woonsocket, R. I.
JoUet, lU
Taunton, Mass
Chattanooga, Tenn

148
149
160

La

151

Council Blufla,

144

417,282
303,868
294, 100
347,514
374, 637
402,882

,

.

Sacramento, Cal
Oshiosh, Wis
Crosse,

449, 326
260,905
250,831
267, 417

Wis
Iowa

.

1

473, 196

165,419
247, 198

356
311

63, 346
171,213
143,285
118,682

322, 588
373, 198

165,564
247,620
240,989
175, 413

167,024
125, 678
149, 406
146,521

468

449, 326

260,905
260, 796
267, 417

302,
155,
174,
163,

404
474
706

3,016

908
19,281

1,767
14,357

24,926
1,439
12, 487
6,000

Including certain erroneous payments subsequently corrected

31,054
18, 173
16,828
16,947
26,063

28,848
14,537
14,354
14,941
21,961

2,206
3,635
2,474
1,963
4,102

331,928
444,536
348,795
239,022
335,200

24,244
18,625
26,856
17,827
24,773

21,261
15, 736
21,802
16,611
17,796

2,983
2,889
5,054
2,316
6,977

13,309
37,020
17, 439
16, 234

9,297

416,615
303,868
279,743

12,809
13, 182

4,012
9,630
4,630
3,052

20,938
20,872
25,240
13,366

16,741
17,601
19, 109
10,700

4,833
3,271
6,708
2,666

449, 326

414
67, 676

146,868
105,601
76, 322
113,712

390,395
320,934

20,212
45,162
20,868
21,695
36,627

347,514
374,637
402,882
326,934

8,534
2,867

166,509
354
300
638
329

107,219
226,788
160,583
175,618

29,737
66,400
30,761
26,383

171, 473

8,732
5,403

200,
119,
106,
123,

170, 565
398,001
303, 868
294, 100

479, 464
930,042
344, 331
343,588
631,768

306,053
282,567
325,493

$2,978
8,316

733
357
109

229,495
132,384
211,871

$16,234
10,803
24, 627
21, 648
14, 101

345, 067
308, 765

190

907

by refund

fers;

$5, 499

$21,733
18,907
29,074
27,559
20, 706

39,953
20,003
25,039
13,393

27,458
16,789
17,602
11,826

12,495
3,214
7,437
1,667

$465, 197

$320

Service
trans-

293,509
482,287
623,951
275,592

266,297
249,924
267,417

receipts reported in Table 4.

27, 390

8,104
4,447
5,838
6,605

$73

9,526
20, 149

23,222

364
423

71
lOTNICIPAL SERVICE EXPENSES: 1904—Continued,
and the number assigned to

each, see page 37.]

GROUP

IV.—CITIES

HAVING A POPULATION OF

30,000

TO

50,000

IN 1904— Continued.

CLASSIFIED BY DEPARTMEKTS, OFFICES, AND ACCOUNTS— Continued.

72
Table
[For a

CLASSIFIED

BY DBPAETMENTS,

OFFICES,

5.—PAYMENTS' FOK GENERAL AND

list ol

the cities in eadi state arranged alphabetically

AUB ACCOTmTS— continued.

I.— General government— Continued.
Finance

offices

Law offices.

and accounts— Continued.

Statistical offices

CITY OE MUNICIPAMTT.

Collection ol taxes.

Salaries
and wages. All

Grand

Group I...
Group II.
Group III.
Group IV..

total.

other.

Other finance

and accounts.

Salaries

and wages.

All other.

City attorney.

Salaries

and wages.

All other.

Miaoellaneous
executive offices.

Other attorneys.

Salaries

and wages.

Salaries
AH other. and wages.

Salaries

All other.

and

All other.

wages.

$1,448,855

$471,619

$392,450

$417,555

$1,360,595

$491,734

$770,921

5324,730

$126,993

$31,874

$637,376

$325,098

994, 154

400, 615
23, 471

305,757
55,946
14,797
15,950

318, 302

787,936
249,713
181,788
141,158

317,535
78,093
68,254
37,852

656, 454

300, 884

38,080
44,237
32,150

16,783
3,242
3,821

90,993
15,509
15,221
5,270

15,533
8,857
6,358
2,126

463,685
71,890
70,592
31,209

222,147
35,428
64,708
12,816

172,361
166,376
125,964

29,185
18,448

GROUP
1

and accounts.
offices

I.— CITIES

28,996
42,103
28, 154

HAVING A POPULATION OF

300,000

OR OVER IN

1904.

73
MUNICIPAL SERVICE EXPENSES:
and tlio number assigned to

1904^Continued.

each, see page 37.]

CI.ASSiriED

I.— General government

BY DEPARTMENTS, OFFICES, AND ACCOUNTS—Continued.

—Continued.

II.— Protection ol life and property.

Courts.
Elections.

Municipal buildings.

Police department.

Aggregate.
Other.

Municipal.

All other.s
Salaries

and wages.

Salaries

AH other. and wages.

Salaries

All otter.

and
wages.

All
other.

Pensions

Salaries

and

All other,

Total.

wages.

and wages.

Miscella-

neous.

82,060,100 $1,130,508
1,549,991
266,802
167,569
75,738

808,557
149,942
115,740
56,269

$1,560,764 $1,573,628
1,173,056
161,130
125,638
100,940

927,881
221,995
221,505
202,247

$1,386,011 $201,869

951,119
210,963
160,674
73,255

GROUP
$597,954
280,083
168,540
95,699
101,353
64,591
26,470
22,075
76,913
7,958

18,562
52,482
28,177
9,134

$4,126,401 $1,638,489

138,663 3,820,202
37,448
262,320
29,625
19,039
14,254
6,719

I.— CITIES

1,533,492
77,426
25,175
2,396

Salaries
and
All other.
and wages. gratui-

Salaries

Service
trans-

ties.

lers.

$78,445,056

51,860,100
12,381,018
8,296,678
5,907,260

117,377
65,099
139,146
94,231

$37,334,204 $2,103,198 $2,741,222

$64,402,977 $13,566,226 $415,853

43,290,678
10,083,098
6,595,315
4,493,886

HAVING A POPULATION OF

300,000

8,462,045
2,232,821
1,562,217
1,319,143

OR OVER IN

1904.

'

26,186,493 1,898,163
166,724
5,338,705
29,208
3,532,661
10,103
2,276,345

74
Table
[For a

GEOUP

III.— CITIES

HAVINO A POPULATION OF

50,000

TO

100,000

5.—PAYMENTS ^ FOR GENERAL AND

list ol

the oitiea in each state arranged alphabetioaly

IN 1904— Continued.

75

MUNICIPAL SERVICE EXPENSES; 1904—Continued,
and -Qie oumbei assigned to

eacli, see

page

GROUP

37.]

III.—CITIES

HAVING X POPULATION OF

CLASSIFIED BY DEPARTMENTS, OFITCES,

50,000

TO

100,000

IN 1904— Continoed.

AMD ACCOUNTS—Continued.

76
Table
[For a

GROUP

IV.— CITIES

HAVING A POPULATION OF

30,000

TO

50,000

S.—PAYMENTS FOR GENERAL AND

list of

•

the cities in each state arranged alphabetically

IN 1904— Continued.

77
MUNICIPAL SERVICE EXPENSES:
and the

numbei assigned to each,

see

1904--Continued.

page S7.]'

GEOTJP IV.-CITIES HAVING A POPULATION OF

30,000

TO

80,000

IN

CLASSIFIED BY DEPAKTMENTS, OffPICES, AND ACCOUNTS—Continued.

1904-ContInued.

78
Table
[For a

CLASSIFIED BY DEPAETMENTS, OFFICES,

II.

Mihtla and
CITY OR MUNICIPALITY.

Salaries

All
other.

and wages,

$238,873

$313,896

$22,717,798

226, 127

200, 579

9,067
3,388
1,301

84,355
17,398
11,663

13,456,013
4,308,871
2,867,689
2,096,325

and

Grand
Group I
Group II
Group III
Group IV

total

Salaries

list ol

the cities in each state arranged alphabetically

AND ACCOUNTS—Continued.

—Protection of Kfe and property— Continued.

Department

of
inspection.

Fire department.

armories.

6.—PAYMENTS > FOR GENERAL AND

Pensions

AU

Salaries

AU

other.

and wages.

other.

$1,239,853 $1,536,187 $5,159,314

$2,207,158

2,646,404
1,019,858
887,411

1,744,992
262,470
122,219
77,477

and

Water.

gratuities.

1,056,026
124,488
38,206
22, 133

259,695
372,669
370, 802
532,031

605, 641

Founds.

Salaries

Miscellaneous.

and

All
other.

and wages.

'All
other

$254,266

$75,064

$45,312

$1,889,880

$589,832

213,946
24,514
10,242
5,564

21,045
22,197
16, 836
14,988

23,134
12,493
6,382
4,303

1,658,008
141, 798
62,622
27,462

481,789
54,992
36,620
16,431

,

Salaries

79
MUNICIPAL SERVICE EXPENSES: 1904—Continued,
aitd'the

i^mbei assigned

to each, see page

37.]

CLASSIFIED BY DEPAETMKNT3, OFFICES, AND ACCOUNTS—Continued.

80
Table
[For a

GROUP

III.—CITIES

HAVING A POPULATION OF

50,000

TO

100.000

5.—PAYMENTS FOR GENERAL AND

list of

>

the cities In each state arranged alphabetically

IN 1904—Continued.

81
MUNICIPAL SERVICE EXPENSES: 1904—Continued.
and the number assigned to each, see page

GROUP

,

37.]

III.— CITIES

HAVING A POPULATION OF

CLASSIFIED BY DEPARTMENTS, OFFICES, AND

50,000

TO

100,000

IN 1904— Continued.

ACCOUNTS—Continued.

82
Table
[For a

GROUP

lY.-CITIES

HAVING A POPULATION OF

30,000

TO

50,000

5.—PAYMENTS' FOE GENERAL AND

list ol

the

cities in

each state arranged alphabetically

IN 1904-Continuoa.

.83

.MUNICIPAL SEKyjCE EXPENSES:
mid .Renumber assigned to

lS04r-.£l«ntinued.

each, see page.37J

GROUP

IV.— CITIES

HAVING A PGPULATION OF

30,900

TO

50,8810

IN 1904— GontiQued.

CLASSH'IED BT TJEPAETirENTS, OITICES, AND ACCOUNTS— OOntinaefl.

III.— Henlth conservation and sanitirtion.

Sanitation.

Health conservation.
Sewers and sewage disposal.

Aggregate.

City

numHealth department.

'Quarantine and
pesthouses.

Morgues.

Supervision and
engineering.

3

Miscellaneous general
expenses.

ber.

All other.
Total.

and wages.

Salaries

Salaries

Salaries

UisoeUaneous.

Service

AU

and wages.

other.

and

All
other.

123,652
13,539
25,850
23,226
3,615

S3, 073

$2,818

18,788
5,767
15,470
5,732

600
1,990
3,958
1,020

1,798
647
1,248

34,107

12,276
44,175

20,456
46,031
12,642
1,708
32,678

3,003
5,628
3,011
3,161
5,346

5,229
1,261
1,900
lOO
1,982

6,242
2,760

1,214
1,926
678
401
793

78,212
21,133
27,019
11,279
18,041
45,399

10; 936
45,534

15,776
15)073
•6,390

il,104
S8,428

5,357
11,946
4,889
6,931
15,387

tl,375

1,584

720
1,651
9,962

1,500
4,059
8,603
4,230
4,208

409
1,235
937
1,167

21,6^

475
5,921
6,377
7,024
4,070

4,862
34,400
13,156
7,703

2,591
16,497
8,000
6,786

2,271
15,668
6,166
917

442
3y078
1,220
600

40
757
420
43

13,279
30,662
15,809
28,145

6,549
24,376

9,824

6,214
6,286
2,834
18,321

543
2,310
2,912
1,500

4,483
713
879

31,006
5,142
8,349
6,068

12,664
1,220
1,006
1,685

2,666
23,166
41,357
18,901
25,719

2,191
17,245
34,980
11,877

43,570
6,362
9,390
7,753

-12,944

and

AU
other.

Salaries,

AU

Salaries

otiiei.

and wages.

All other.

14,925

$1,972

1,340
687
1,418

353
10,061
1,029

122
123
124

SI, 196

2,240
4,545

1,150

1,131

11,109
19,811
2,942
502

125
126
127
128
129
130
131
132
133
134

and

transfers.

S26,72S
32,327
31,617
38,696
9,347

•90,206
18,555
12,644

Salaries

2,236

516

3S

2,960
400
900
610

sExcluding, for some

cities,

963
228
400
5

6,808
405
1,177

621

SO

S300
4,459
1,161
9
1,066
269
10,464
1,304
14
1,709

1,52Q

97

2,221
390

1,004
8,467

2,094

892
3,383

1,636
2/618

4,417
3,070
768

143

3,139
leo

1,165

1,703
3,416

1,100

66
.276

763
2,967
2,149

"'507

451
1,419
1,042

1,972
1,745
40

120
.121

•5,724

2,000

3,619
1,273
2,741

1,188
1,653

176
3,819
1,845
581

135
136
137
138
139

140
141

142
143

6,006
349
3,062
2,350

6,544
237
901

1,250

186
454
576
6,804

144
146
146
147

974

117

11,582
1,139
1,096
2,299

9,156
676
314
1,260

148
149
160
161

951

""95

costs of supervision

237

and engineering, included with highways.

84
Table
[For a

CLASSIFIED BY DEPABTMENTS, OFFICES, AND

5.—PAYMENTS' FOR GENERAL AJfD

list ol

the cities in each state arranged alphabetically

ACCOUNTS— Continued.
IV.— Highways.

III.— Health conservation and sanitation— Continued.

Sanitation— Continued.
General adminis-

Aggregate.

tration. 2

CITY OK MTJNICIPALITT.
Street cleaning.

Eeluse disposal.

Miscellaneous.

All other.
Salaries

and
wages.

All
other.

Salaries

and
wages.

An
other.

Salaries

and
wages.

Salaries

All
other.

Total.

and
Miscella-

neous.

Grand

SS,978,669

Group I
Group II
Group III
Group IV

$4,302,336

0,351,872
1,150,984
931,347
614,386

total

3,674,0S9
394,991
174,072
59,184

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...
Detroit, Mich

Milwaukee, Wis
New Orleans, La.

. .

-

I.— CITIES

$3,643,574
269,339

$2,147,254
6,117

24, 120

988,7;;9
1.53,133

680,360
431,151
210,430
154,111
11,818
188,005
259,760
202,909
192,136
110,639
73,630

93,293

$2,742, S.-iO 42,854,845

1,683,800
340,903
488.620
224,024

1,7.52,423

549,448
372,573
190,398

$85,523

16,254

$36, 513, .517

66,374
4; 100
3,806
11,243

2.137
111
1,162
2,844

18,743,815
7,873,281
5,707,033
4,189,388

HAVING A POPULATION OF

300,000

Service
trans-

$838,005

10,485,158
4,746,521
3,411,002
2,377,272

312,143
69,968
66,472
190,422

OR OVER IN

1904.

All
other.

fers.

$14,855,659 $21,019,953
7,946,614
3,056,792
2,230,559
1,621,694

and
wages.

$2,823,639 $278,336
1,000,288
008,292
656,526
368,533

103,702
72,078
63,263
39,293

85
MDNICIPAL SEETTCE EXPENSES:
and thenumBer assigned to each,

see

page

ig04-Coiitmued.

37.J

CIASBIFIED BY DEPABTMENTS, OITICES, ABII ACCOTJNTS—continued.

86
'Table 5.—PAYMENTS i FOR
[For a

GROUP

III.— CITIES

HAVING A POPULATION OF

50,000

TO

100,000

list oJ

GENERAL AND

the cities in each state arranged alphabetically

IN 1904— Continued.

87
MUNICIPAL SERVICE EXPENSES: 1904—Continued,
and the njunbei assigned to each,

see

page

GROUP

37.]

III.— CITIES

HAVING A POPULATION OF

50,000

TO

100,000

IN 1904-Continued.

CLASSIFIED BY DEPARTMENTS, OFFICES, AND ACCOUNTS—Continued.

88
Table
[For a

GEOTXP IV.— CITIES HAVING A POPULATION OF

30,000

TO

50,000

5.—PAYMENTS ^ FOR GENERAL ANB

list of

the cities In each state arranged alphabetically

IN 1904— Continued.

89
MUNICIPAL SERVICE EXPENSES: 1S04—Continued,
and the number assigned to each,

see

page

GROUP

37.]

IV.— CITIES

HAVING

A

POPULATION OF

CLASSIFIED BY DEPARTMENTS, OFFICES, AND

30,000

TO

50,000

IN 1904— Continued.

ACCOUNTS—Continued.

w
5.—PAYMENTS ^ FOR GENERAL AND

Table
[For a

list

of the cities in eadi state arranged alplabetioaBy

OLASSIITED BT BEPiETMENTS, OFFICES, AND ACCOUNTS— Continued.

^.—Charities and corrections.

IV.—Highways— Continued.

Street sprinlding.

General adminiB-

Aggregate.

Miscellaneous.

tration.

CITY OK IIUKICIPAUTY.
All other.

Payments
Salaries

and
wages.

All
other.

Salaries

and
wages.

All
other.

Salaries

Total.

and
wages.

PaymentE

to private

to other

associar
tions and

civil di-

Salaries

and

viduals.

Grand

Group I
Group II
Group III
Group IV

total,

,

S820, 868

$824, 417

S338, 601

$328,065

241,037
353, 947
123, 333

207, 354
250, 171

298,902
18,132
7,721
13,846

223, 131

102, 551

180,283
120, 009

GROUP
1

I.— CITIES

34, 859
60,868
9,207

$4, 094, 308

$1, 424, 776

9S5
3,000,886
1,814,447
998, 920

2,995,194
049, 708
293, 838
156, 608

661,421
461,297
221, 641
90,417

HAVING A POPULATION OF

neous.

visions.

$19,116,208
13, 301,

indi-

Mjiscella-

300,000

$4,413,491 $9, 027, 373
3,

526,
437,
314,
136,

610
044
811
136

OR OVER IN

6,001,096
1,451,614
«59, 498
614, 666

1904.

Service
trans-

All other.

wages.

lers.

«156,260
118, 135

11,223
24, 659

2,243

$329,296 $1,^41,100
178, 931
82, 371

42,254
25, 740

1,314,639
9,071
13,750
3,649

91
MONICEPAL SERVICE EXPENSES:

1904r-CQatinued.

and the inunbei assigned to each, see page 37.]

CLASSIFIED BY DEPARTMENTS, OFUCES, AND ACCOUNTS— Continued.

92
Table
[For a

GROUP III.— CITIES HAVING A POPULATION OF

50,000

TO

100,000

5.—PAYMENTS i FOR GENERAL AND

list of

the cities in eaeli state arranged alphabetically

IN 1904—Continued.

93
MUNICIPAL SERVICE EXPENSES: 1904—Continued,
and the ntiiuliei assigned to each, see page

GEOUP

37.]

III.-CITIES

HAVING A POPULATION OP

CLASSIFIED BY DEPAKTMENTS, OFFICES, AND

50,000

TO

100,000

IN

ACCOUNTS— Continued.

1904-Continued.

94
Table
[For a

GEOtiP IV.— CITIES HiVING A POPULATION OF

30,000

TO

50,000

5.—PAYMENTS' TOR GENERAL AND

list ol tlie cities

in eacli state arranged alphabetically

IN 1904— Continued.

95
MUNICIPAL SERVICE EXPENSES: 1904—Continued.
and the number assigned to each,

see

page

GROUP

,

37.]

IV.— CITIES

HAVING A POPULATION OF

30,000

TO

50,000

IN 1904— Continued.

96
Table
[For a

CLASSIFIED BY DEPABTMBNTS, OFFICES, AND

6.—PAYMENTS FOR GENERAL
>

list ot tlie cities in eacli

state arranged alpliatetically

ACCOUNTS—Continued.

v.— Charities and corrections— Continued.

Miscellaneous

CITY OR MUNICIPALITY.

OJ
Salaries
ajid

wages.

Grand
Group I
Group II
Group III.
Group IV.,
.

.
.

total

tions.

Of other 01 private
civil

Salaries
and wages. All

Prisons and reformatories.

Of

city.

AU
otlier.2

Insane in institu-

Hospitals.

cliarities.

otlier.

divisions.

associations.

Salaries

and

city.

Of other

All
other.'

civil

Salaries

and wages.

AU

other.

divisions.

Of
private
associa^
tions.

$110,787

$964,748

$1,252,344

$1,929,492

$59,988

$1,679,545

$131,337

$986,714

$1, 168, 348

$1,604,867

$156,641

$149,068

82,351
7,727
15,884
4,825

465,658
96,213
240,056
162,821

947,022

1,214,483
517,521
89,032
108,456

15, 413

1,088,534
260,078
221,076
109,857

131,337

688,706
295,979
81,987
20,042

958, 187
160, 435

1,326,470
212, 404
40,826
25, 167

76,023
64,850

143, 488

212, 126

44,392
48,804

21,413
15,939
7,223

24,261
25,475

8,372

580'

97

AND MUNICIPAL SERVICE EXPENSES: 1904—Continued.
and the number assigned to each,

see

page

'

37.]

CLASSIFIED BT DEPAKTMENTS, OFFICES, AND ACCOUNTS— continued.

98
Table
[For a

GROUP

III.— CITIES

HAVING A POPULATION OP

50,000

TO

100,000

list o£

5.—PAYMENTS' FOE GENEKAIf

the cities in each state arranged alphabetically

IN 1904— Continued.

99

AND
and

M.UNICIPAL SERVICE EXPENSES: ISO^-Continued.

t]ie

numbei assigned to

each, see page 37.]

GROUP ni.-CITIES HAVING

A.

POPULATION OF

50,000

TO

100.000

IN

CLASSIFIED BY DEPAETMENTS, OFEICES, AOT) ACCOUNTS—continued.

1904-Continued.

100
Table
[For a

GROUP

IV.— CITIES

HAVING A POPULATION OF

30,000

TO

50,000

list of

S.—PAYMENTS FOR GENERAL
^

the cities in each state arranged alphabetically

IN 1904— Continued.

101

AND MDNICIPAL SEEVICE EXPENSES:
and the numbei assigned to each,

see

page

GROUP

1904— Continued.

,

37.]

IV.-CITIES

HAVING A POPULATION OF

30,000

TO

50,000

IN

CLASSIFIKD BY DKPAKTMENTS, OFPICEa, AND ACCOUNTS—continued.

1904-Continuea.

102
Table
[Foi a

CLASSIFIED BY DEPARTMENTS, OFFICES, AND

5.—PAYMENTS » FOK GENERAL AND

list of

the cities in each state arranged alphabetically

ACCOUNTS—Continued.

VI.— Education— Continued.

VII.

—Recreation.

Schools— Continued.

Parks, gardens,
etc.

PuMc—
CITY OB MUNICIPALITY. Continued.

galleries and
museums.

Art

Libraries.

Aggregate.
General
administration.

SpecialContinued.
Private.
All other.
Salaries

and

All other.

Salaries

Salaries
All other.

and

Salaries

and

Total.

All other.

and

wages.

Grand

total.

$499, 327

IV..

$459, 676

435,082
27,084
25,090
12, 071

I...
II..
III.

345,982
62, 408
SO, 301

GROUP
New York,

N. Y..
Chicago, 111
Philadelphia, Pa.
St. Louis, Mo

$45,730
20,835
260, 638

Boston, Mass
Baltimore,

Md

6,191
503

$280, 475

000

33,500

GROUP
Washington, D. C.
Newailc, N. J
Minneapolis, Minn.
Jersey City, N. J . .
Louisville,

$10,000
S2, 390

Ky

14,141
8,169

St. Paul, Minn
Rochester, N. Y...

Mo

$458, 475

39,692
98,690
27, 410
84,742

11,276
49, 559

62,032
55,053
42,033
104, 144

50,000
35, 104
31,918
11, 335
35,074
25,415
21, 359
12,716
4,691

$21,338
29, 679
27,981
16,814
2,875

523,373
18, 178
26, 157
7,977
2,633

21, 673

Syracuse, N.

Joseph, Mo .
Scranton, Pa
Paterson, N. J
Fall River, Mass.
Portland, Oreg...
.

GROUP
Atlanta,

Ga

$2, 115

Al'bany,N.Y
Cambridge, Mass
Seattle,

9,533
2,234
6,245
5,833
11, 325

6,650
7,445
673
10, 308

3,033
3,876
5,685
7,957
8,976

20, 500

10,

!,000

121

Wash

Grand Rapids, Mich.

'2,'6i6'

Dayton Ohio.

1,177

Lowell, Mass.
Hartford, Conn.
Reading, Pa

III.-CITIES

$3,250

4,423
203

2,617

Nashville, Tenn..
Wilmington, Del.

1,906

5,149

Trenton, N.J

2,832
3,382

6,698
1,143
6,871

448

8,015

33, 160

47,898
105,700
68,682

34,722
87,732
57,012
28, 728

15, 512

TO

300,000

IN

60,887

21, 491

11,997
59,602
8,524
59,648

$47,053
15,077
24,934
8,190
22, 436

57,606
32, 631
70,088
33,261
88,674

14,183
26,065
34, 354
21,741
25,798

24,980
54,337

10, 744
63,595

49, 115

7,442
13,466

2,057
14,374

94,480
39,096
25, 831
30,192
31, 626

79,067
25,802
17,156

15,413
11, 474
8,675
12,561
8,856

8,067
6,045
20,148
8,460
32,813

4,954
4,734
17,610
6,312
13, 339

924

383

50,000

TO

$22, 672

17, 631
22, 771

100,000

IN

4,580
8,942
29,498
7,389
20,133

1,478
8,240
15,628
2,466
15,311

2,273
9,552
4,787
1,599
6,600

3,787
14,497
16,240
3,686
24,764

2,440
10,789
9,490
1,105
19,718

1,347
3,708
6,750
2,581
6,046

receipts report e

$18, 603

2,910
91, 433

3,644

13,326
17,214
11,900
14, 379
7,096

4,097
618
3,610
1,637

3,924
11,750
4,603
3,000

137
2,058
78'

1,

450

151

$2, 784

$1,694

6,000

6,875

1,526
3,037

117

355

53

"i,'826'

1,518

6,786
2,587
3,000
6,860
27, 663

1,718
91

3,000
4,960
3,186
2,295
1,208
12,263
7,300
2,400
2,000
2,650

1,000
1,600
600
1,370

172
14,220

677
191

173

740
167
509

774
164
7?0

1904.

6,058
17,736
46,048
10,205
36,457

by refund

'

2,148

3,378
8,070
11,500
4,215
100

Including certain erroneous payments subsequently corrected

$91,289
67, 772
56, 614
97,945
16, 167

19, 474

$12,262
21, 530
24, 571
13,274
7,366

1,500

$3,769
6

3,113

$10,410
43, 974
25,298
34,562
18,287

$444

$2, 640

"3,"652'

1,311
'2,638

65,504
49,964
47,836
29, 677

11,422
8,991

1

22, 639

108, 287

26,607
6,438
909

1904.

$120, 678

71,754
9,499
27, 893

547

079

15,003

35,841

5,143

10,

"2,' 477'

106,292

$171,490
27,079
84, 536
16,714
82,084

11, 521

10,091
9,442

11,965

71,789
60,111
107, 479
56,002
114, 372

2,673
300

130, 472

10, 671

16,424
3,319

243,217
97,592
296,631

124,913
243, 639
107, 817

100,000

140

$164, 426

416,879
108,287
47,725
17,852

394, 653

170, 304
116, 860

81,556
43, 737

$48,942

$590,743

26,037

$443, 127

$1,204,829
943,036
398, 873
98, 110
381,080

50, 235
194, 024

5,626
4,602

$66, 451

1904.

241,270
150, 010
176,288
349, 339
176, 499

74, 461

$2,988
11,900

9,699
11,463
19, 457

Richmond, Va.

1

556, 603

1,949,751
428, 892
315,616
144,319

$1,649,921
1,338,037
642,090
195, 703
635,726

30,502

HAVING A POPULATION OF

$5,225

3,242

Camden, N.J
Bridgeport, Conn.

7,403
16,941

5,167
7,405
6,746
3,436
11,389

25,731
4,966
10,875
10,112
13,050

2,726

Y

St.

1,646

13,910
21,297

Columbus, Ohio..
Worcester, Mass.

5,423
3,985

$187, 542'

645
901, 125
479, 943
204,965

3, 997,

All other.

wages.

transfers.

$5,583,668 $2,838,578

OR OVER IN

300,000

9,773
21,014
18,293

8,741
16,646
16,921

64,053
2,330
4,205

HAVING A POPULATION OF

'i9,"682'

.

Los Angeles, Cal...
Memphis, Tenn
Omaha, Nebr
New Haven, Conn.

5,973,433
1,340,688
811,983
352, 593

$431, 796

16,746

Toledo, Ohio
Denver, Colo
Allegheny, Pa

$8,478,697

307, 365

135,544
74,991
36,376
201,315

6,177

City,

$377,953

553,067
61,050
3,240
5,210

5145, 191

II.— CITIES

IndianapoUs, Ind.
Providence, R. I...

Kansas

5622,567

HAVING A POPULATION OF

9,007

29,719
244
1,309

Milwaukee, Wis..
New Orleans, La.

909,942
227,748
246,426
147,819

37, 765
37,030
6,740

23,

13,

Cincinnati, Ohio..
Detroit, Mich

938,264
336, 685
210,819
167, 756

I.—CITIES

56,913

Cleveland, Ohio
Buffalo, N.Y
San Francisco, Cal.
Pittsburg, Pa

51,653,424 11,631,935

Service

neous.

Group
Group
Group
Group

Miscella-

d in Table

4.

$2, 500

2,314

$146
311

4,024

350
1,013

1,000
1,200
3,500
1,040
6,686

259
1,472
46

550
1,015
1,320

65
781
36

1,9

103
MUNICIPAL SERVIOB EXPENSES: ISOt^ontmued.
iuid the

number assigned

to each, see page

37.]

CLASSIFIED BT DEPAKTMENTS, OFFICES,

AND ACCOUNTS—Continued.

104
Table
[For a

GROUP

III.— CITIES

HAVING A POPULATION OP

50,000

TO

100,000

5.—PAYMENTS ' FOR GENERAL AND

list of

the cities in each state arranged alphabetically

IN 1904— Continued.

105
MUNICIPAL SERVICE EXPENSES:
and tbe number assigned to each,

see

page

GROUP

laCM^-Continued.

37.]

III.— CITIES

HAVING A POPULATION OF

50,000

TO

100,000

IN

1904-Contiiiued.

106
Table
(For a

GROUP rv.—CITIES HAVING A POPULATION OF

30,000

TO

60,000

'
6.—PAYMENTS ' FOR GENERAL AND

list of

IN

the cities in each state arranged alphabetically

1904-Continuea.

,

107
NfflWCIPAL SERVICE EXPENSES: 1904—Comtmued.
and

tlie

Hranber assigned to each, see page
*

GROUP

37.]

IV.— CITIES

HAVING A POPULATION OF

30,000

TO

50.000

IN 1904— Continued.

108
Table 6

PAYMENTS ^ FOR MUNICIPAL INVESTMENT
[For a

MIINICIPAL INVESTMENT

Classified

Total
municipal
investment

For

For

salaries

miscella-

and

neous

expenses.

wages.

objects.

Total
municipal

Payments to

For

$412, 082

$121,200

$290, 882

$41,842,821

$41, 745, 229

350, 799

110, 691

240,108

43, 510

4,375
4,766
1,368

39, 135

27,631,565
5,937,203
4, 606, 984
3,667,069

27,554,824
5,931,273
4,597,121
3,662,011

9,193
8,580

GROUP
1

4,427
7,212

I.—CITIES

Classified

by industries.

Waterworks.

public.

Service
transter
salaries

and wages

Grand total

by character.

industrial
expenses.

Total.

Group I
Group II
Group III
Group IV

the cities in eacii state arranged alphabetically

MUNICIPAL INDUSTRIAL EXPENSES.

EXPENSES.

CITY OS MUNICIPALITY.

list of

For
interest.

For mis-

payments.

Salaries

and wages.

cellaneous
objects.

All other.8

812,923,152 $15,749,120 $13,072,967

$97, 592

$9,631,786

$9,725,661

424

76, 741

1^4,515

5,930
9,863
6,058

6,026,760
1,682,719
1,139,360
782, 947

6,351,611
1,308,484
1,210,770
854,790

8,347,170
1,912,778
1,519,973
1, 143, 231

HAVING A POPULATION OF

300,000

230
2,563,980
1,604,887
1,333,023

10, 247,

8, 960,

472, 261

1,

1,185,757

OR OVER IN

1904.

109
J»ND
a<id

MDNICIPAL INDUSTRIAL EXPENSES:

the nuinbeT assigned to each, see page

1904.

37.]

MUNICIPAL INDUSTKIAL EXPENSES— Continued.

110
Table

6.—PAYMENTS FOR MUNICIPAL IN^TESTMENT ,
'

[For a

GROUP

III.— CITIES

HAVING A POPULATION OF

50,000

TO

100,000

list cf

IN

the cities in eacli state arranged alpliabetically

1904-Continued.

Ill
il^D

MUNICIPAL INDUSTRIAL EXPENSES: 1904—Continued.

and the piunber assigned to each,

see

page

GROUP
-

37.]

III.-CITIES

HAVING A POPULATION OF

50,000

TO

100,000

——

IN
••'

MUNICIPAL INDUSTKIAL EXPENSES—Continued.

1904-Continuea.

112
Tablr 6.—PAYTMENTS ^
[For a

GROUP IV.-CITIES HAVING A POPULATION OF

30,000

TO

60,000

list of

IN

FOR MUNICIPAL INVESTMENT

the cities in eacli state arranged alphabetically

1904r-Continued.

113
AND MUNICIPAL INDUSTRIAL EXPENSES: 1904—Continued.
and the number assigned to each, see page

GROUP

^

37,]

IV.—CITIES

HAVING A POPULATION OF

,

30,000

TO

MUNICIPAL INDUSTRIAL EXPENSES—Continued.

50,000

IN 1904-Continu6d.

*

114
7.—PAYMENTS »

Table
[For a

CITY OE MUNICIPALITY.

Total

Grand total

$183,926,882

5183,814,007

124,940,020
28,249,180
18,312,237
12, 425, 445

Group I
Group II
Group III
Group IV

124,910,755
28,212,630
18,294,141
12, 396, 481

GROUP
NewYork, N. Y..
Chicago,

111

Philadelphia, Pa. .
St. Louis,

Mo

Boston, Mass
Baltimore, Md
Cleveland, Ohio .

.

N.Y

Buffalo,
San Francisco, Cal
Pittsburg, Pa

Cincinnati; Ohio.
Detroit, Mich

Milwaukee, Wis.
New Orleans, La.

.

Minneapolis, Minn
Jersey City, N. J..
Louisvillo,

Ky

Indianapolis, Ind.
Providence, E. I..
St. Paul, Minn

Eochester, N. Y..

Kansas

City,

Mo..

Toledo, Ohio
Denver, Colo
Allegheny, Pa

Columbus, Ohio Worcester, Mass..

Los Angeles, Cal.
Memphis, Tenn,
Omaha, Nebr
New Haven, Conn
Syracuse, N. Y...
.

St. Joseph,

Mo

Scranton, Pa
Paterson, N. J
FallEiver, Mass..
Portland, Oreg...

laneous

For health
conservation

Total.

and

objects.

sanita-

For
highways.

tion.

For
municipal

from general
revenues

and

loans.

industries.

$174,218,727

$112,875

$46, 352, 178

$9, 497, 267

$36,251,037

$603,874

$137,574,704

119, 312, 376

29,265
36, 550
18,096
28,964

27,428,069
8,830,471
6,167,046
3,926,592

5,440,023
1,771,808
1,320,489
964,947

21,746,853
6,998,538
4, 580, 154
2,925,492

241,193
60, 125
266, 403
36,153

97,511,951
19,418,709
12,145,191
8,498,853

26,399,742
16,946,786
11,559,823

HAVING A POPULATION OF
$2, 435, 842

2,701,933
3,836,782
1,139,909
1,846,684
2,360,381

2,701,315
3,828,753
1,139,909
1,846,684
2,350,381

181,622
261,886

3,273,826
1,811,767
1,473,732
1,984,536

3,273,826
1,811,767
1,473,732
1,984,536

226,085
250,248
43, 311
2,563

$4,691,421

For miscel-

payments.

379
1,812,888
1,347,355
836,658
5, 598,

$68,572,943
13,307,199
9,360,461
5, 169, 315
8,099,929

II.— CITIES

PAID.

S9, 595, 280

$68,591,402
13,307,199
9, 360, 461
5,169,378
8,102,030

GEOUP
Washington, D. C.
Newark, N. J

I.— CITIES

FROM "WHICH

Eeceipts

Service
transfer

For salaries
and wages.

arranged alphabetically

Receipts from special assessments.

public.

outlays.

Total.

cities in eacli state

CLASSIFIED BY EESOURCES

CLASSIFIED BY CHARACTER.

Payments to

the

list ol

309,802
76,239
75,887
1,630,670

20,027
84, 197

$66,137,106
12,997,397
9,284,222
5,083,428
6,469,259

$18, 454

2,519,693
3, 566, 867
1,139,909
1,826,657
2,266,184

618
8,029

63
2,101

3,-047,741

1,661,519
1, 430,

421

OE OVEE IN

300,000

1904.

$12,997,497
4,731,969
220,479
3,064,117
2,201,234

$2,759,741
592,856
66, 108
374,026
912,232

$10,237,756
3,903,888
154, 371
2,690,091
1,289,002

6,483
1,168,505
263,970
738,206
620,905

371,954
47,298
75,201
53,481

210,704
663,005
667,424

607,607
352,918
454,179

78,818
52, 503
55,805

528,789
300, 415
398,374

6,483

1,981,973

HAVING A POPULATION OF

100,000

TO

$235,225

300,000

IN

1904.

796, 551

5,968

$55,593,905
8,575,230
9,139,982
2,095,261
6,900,796
2,695,450
2,668,277
875,939
1,108,478
1,729,476
2,666,219
1,458,849
1,019,563
1,984,536

115
FOB.

OUTLkYS:

1904.

aad ib^ number assigned to

eacli, see

page 37J
CLASSIFIED BT DEPARTSIENTS, OFFICES, ACCOOTtTS, AND INDUSTEIES.

116
Table
CFor a list of the

GROUP

III.— CITIES

HAVING A POPULATION OF

50,000

TO

100,000

cities in

7.—PAYMENTS'

each state arranged alphabetically

IN 1904— Continued.

117
FOR ODTLATB:
itnd the

1904r-Continued.

number assigned

to each, see page

GEOtTP

37.]

m.—CITIES HAVma A POPULATION

01? 50.000

TO

100,000

IN 1904— Continued.

118
Table
[For a

GROUP

IV.— CITIES

HAVING A POPULATION OF

30,000

TO

Spritigfleld, III

York, Pa

1245, 149

273,467
116,776
83,463
76, 152

Salem, Mass
Maiden, Mass

Pa

125
120
127
128
129

Chelsea,

Mass
Newton, Mass

102, 263
224, 190

Passaic, N. J

70,592
31, 317
212, 789

130
131
132
133
134

Superior, Wis
Knoxville, Tenn

Elmira, N.

Y

AtlantiOi*ity, N. J .

252,736
64,322
107,907
217,049
165,248

Newcastle, Pa
Rocldord, lU
Jaeksonville, Fla

135
136
137
138
139

South Omaha, Nebr.
Fitchtu rg. Mass

140

Joplin,

141
142
143

Auburn, N.

S245, 149
273, 467

116,776
82,618
76, 162
102,026
224, 190

For salaries
and wages.

$344
15,853
44,396
30,204

5,234
85,138

70, 592

31,317
212, 789
252, 736

64,322
107,907
216,963
166,248

4,362
3,401

237

revenues

ipal

$80,997

$8,522

1,458
7,844
39, 769

1,458
4,853

2,601
80,533
32,883
12,359
3,708

974
80,633

1,627

10, 316

22,567
12,369
3,708

2,991
39,769

91,886

14, 414

13,849
2,363
3,000
8,819

69, 317
179, 494
38, 693

9,941

3,780
7,077

10, 381

199,067

33,227

25,973

7,254

172

71,081
212, 290
154,893
112, 082

53,586
47,066
139, 175

19,546
6,246
8,558

22,940

10, 161

34,040
40, 820
130,617
12,779

35,765
4,900
11, 180

34,255
2,700
11,180

1,500

35,394
9,466
77,716
104, 373

14,862

20,532
9,466
75, 867
100,647

99,662
143,657
37,709
18,968
209,081

I

10,634
2,864

Woonsooket, R. I...
Joliet, lU
Taunton, Mass
Chattanooga, Tenn.

102,688
61,640
124, 867
62,689

101,507
51, 640
124,544
62,689

16,308
9,500

148
149
150
151

Saeramento, Cal
Oshkosh, Wis

219,890
67, 676
167,046
161, 302

219,890

18, 140

67, 675

5,433
2,736
3,761

7,687

93, 820
51,640
108,236
53, 189

1,081

201,750
62,242
154, 310
157,551

Including certain erroneous payments subsequently corrected

loans.'

$155,630
273,467
115, 318
75,619
36,383

30,597
24,216
14,900

4,404

and

industries.

189,519

$846

from general

180,201

144
145
146
147

I

For
highways.

45,450
68, 320

2,565

157,046
161,302

sanitation.

10, 126

Wichita, Kans
Racine, Wis

La Crosse, Wis
Council Bluffs, Iowa

and

76,047
92,536
14,900

71,253
216, 694
154,893
114,647

Y

96, 792
139,062
70,592
26,955

conservation

190, 327

71,253
216, 694
164, 893
114, 647

Mo

41,693

Total.

objects.

$244,805
257, 614
72,380
52, 414

For
munic-

For health

243,516
62,742
107,905
186,698
146,404

207, 886

Maoon, Ga
Canton, Ohio

laneous

payments.

9,220
1,680
2
30, 265
19,844

91,886
83, 166
181, 847

For miscel-

76, 162

91,885
83, 166
181,847
41,693
207,886

Galveston, Tex

Receipts

Service
transfer

Total.

Chester,

PAID.

Receipts from special assessments.

outlays.

ber.

123
124

WHICH

Total

num- CITY OK MXraiCIPALITT.

121
122

cities in eacli

CLASSIFIED BY BESOtTSOES FKOM

Payments to pubUo.

120

the

IN 1904— Continued.

50,000

CLASSIFIED BY CHAEACTEE.

City

list of

7.—PAYMENTS*

state arranged alphabetically

62,409
64, 322
31,860
124,513
160,348
77, 471

73,226
181,847
31, 312
174, 659

10, 381

17, 667

169, 628

15,718
91,707

$2,200

66,833
46,740
113, 687
62, 689

by refund

1,849
3,726

receipts reported in Table

4.

184,496
68,;09
79,330
56,929

119
FOR OUTLAYS: 1904—Continued.
and the nj^bei assigned to each,

see

page

GEOUP

37.]

'

HAVING A POPULATION OF

IV.— CITIES
CLASSIFIED

Groups

BY DEPAKTMENTS,

ol departments, offices,

30,000

OFFICES, ACCOUNTS,

TO

AND

50.000

IN 1901— Continued.

INDTJSTKIE3.

and accounts.

Municipal industries.

Health conserva-

Highways.

tion and sanitation.

General
govern-

ment.

life

Charities
and cor-

and

RecreaLihrarieSj
art gal-

rections.

Sewers.

Ail other
ohjects.

number.

Protection of
property.

City

Education.

Paving.

Side-

walks.

All other
objects.

Schools.

tion.

Miscellaneous.

Waterworks.

Electric
light and

gas
works.

All other
industries.

leries,

and museums.

SI, 000

1,570

661
28,712

5,413

3,417

»1,577
9,734
700
5,568
1,985

48, 181

4,853
6,669
2,737
77,190
10,316
9,036

250
650
1,355
4,777
5,382
45,430
1,273
910
9,450

10,126
1,800
45,450
69,345
22,499

1,267
945
8,745

$17,221
60,618

10,059
286

173

292
2,000

19,546
6,246
8,558
27,273

3,117

3,560
1,074
2,375
3,571

2

11,340
32, 114
16. 617
6;033
10,401

80,897
55, 457
23,436
2,881
27,640

61,226

37,322

1,643

9,378

6,000
420

1,134

11,303

7,535

26,690
8,023
18,678
15,542

1,039

13,791

170,823

34,265
4,733
11,181
7,083

15,789

7,011
2,551

776
6,978

'i2,"5c6'

28,547

30, 177

9,637
61

For quarry land and

30,597
33,771
6)801

8,497
39,794
9,356
3,926

23,525
66,802
78,221
2,485

7,584
3,972
17,777
7,649
17,836
23,334
80,179
87,761

sheds.

$9,863

$45,937
2,879
2,002
21,208

$13,360

$28,017
1,165

1,027
1,449
638

12,596
10, 675
1,334

3,780
8,269
23,329

8,344
3,434
1,688
3,370

$55,689
52,824

$1,167

3,022
4,652

$80,997
6,693
6,741

S8, 552
200,272

7,805
10,645
1,957
6,593

514
1,007
18,391
2,694
10,

1,780
67
4,799

$2,277

9,095
8,992

3,554
2,000

21,306

69,093

2,628

100
$400

14,331
36, 525

8,677
25,983
94,883
3,000
6,961

51, 643

5,800

62,244

2,584
7,028
46,894
30,368

1,097
23,325
1,061
41, 918

3,405

17,264

3,214

376
1,094

19,946
2,190

«

3

22,561
2,196

15,720
11,785

2*10,199

11, 433

59, 616

7,002
16,096

3,000

For old claims.

15,055
6,480
7,434

9,442
27,807
1,063
13,604

86,917

12,357

1,168
i66,'426

1,070
956

288

500
1,978

1,796

24,253
31, 684

17,400

23,799

19, 205

119,282

304

2,444
2,411

4,007
1,877
224

6,381

>

For Bobert Treat

'

'si,' 622

1,125

Pair.e's statue.

137
138
139

140
141
142
143

144
145
146
147

18, 102

642
3,670
5,842
17,010

130
131
132
133
134

135
136

2,000

'i6,"777

16,901
15, 491

6,243

2,658
43,371

120
121
122
123
124
125
126
127
128
129

3,578
42,362

2,116
6,691

4.003
12; 682
1,081

30,283

968
1,906
27,787

""i,m

$3,622
530

20, .WO

148
149
160
151

120
Table

8.—PAYMENTS OF INTEREST ON MUNICIPAL DEBT OBLIGATIONS, AND SPECIFIED TEMPORARY PAYMENTS TO

OTHER
[For a

list

of the

(fltiea

CIVIL DIVISIONS:

in each state arranged alphaljetioaUy

1904.

and the number assigned to

each, see page 37.]

INTEKEST ON MUNICIPAL DEBT OBLIGATIONS.
Gross payments.

City

Temporary
payments

Net or corporate payments.'

Accrued interest.

of taxes,

num- CITY OB HUNICIPAUTT.

licenses,

ber.

etc.,

Total.

Interest
transfer

To public.

payments.'

Grand total
Group
Group
Group
Group

IV

New York, N.Y...
111

Philadelphia, Pa..
St. Louis, Mo

Boston, Mass

Md. ...

Cleveland, Ohio
Buffalo,
San Francisco, Cal.
Pittsburg, Pa

N.Y

Cincinnati, Ohio,
Detroit, Mich

.

Milwaukee, Wis

pay-

general
purposes.'

Total.

ments.', '

assessment

municipal

loans.'

industries.'

$8,989,419

$528,705

$17,837

$47,942,535

$29,065,632

$3,127,783

$15,749,120

$19,065,643

29,439,658
8,174,269
6,366,702
4,600,613

7,169,326
1,110,965
418,334
300,794

288,742
161,653
41,289
37,021

3,404
7,487
3,019
3,927

29,160,914
8,012,616
6,516,413
4,463,692

17,199,836
4,833,248
4,262,668
2,779,880

1,703,848
616,388
457,868
350, 089

10,247,230
2,563,980
1,604,887
1,333,023

9,483,721
4,239,604
3,539,410
1,802,908

$1,346,644
82,623

$6, 167, 636
164, 727

$556,642

833,919
222,466
1,766,120

1,690,201
1,183,414
1,738,202

Orleans, La...

I.— CITIES

$18,940,673
2,393,091
2,123,212
928,351
4,844,466

1,515,962
965,788
768,948
30
1,034,912

1,119,879
848,138
724,160
30
797,836

170

HAVING A POPULATION OF

'$14,157,009
2,368,645
1,896,898
928,351
3,797,016

1,289,333
267,962
360,011
885,488

1, 510,

315, 110

350,011
908,268

GROUP
15

public.

to
civil

divisions.

$48,471,240

GEOUP

New

paid to

other

36,698,982
9,285,234
6,775,036
4,801,407

III

Baltimore,

from and

On loans for On special On loans for

Transfer

$57, 460, 659

I
II

Chicago,

Eeceived

II.—CITIES

$4,783,664
24,546
227,314

$5,884
159,572
33,282

300,000

$1,738

1,047,450

117, 650

34,788

237,076
220,837
47,148

11,410
18,782
2,327
30,061
6,726

232

'i,'428'

11,283
410
9,005

22,770

HAVING A POPULATION OF

OR OVER IN

1904.

'$14,161,125
2,208,973
1,862,616
928,351
3,797,016

$6,646,945
1,961,623
1,028,697
706,885
2,030,896

1,108,469
829, 356
731,833
» 30, 031
791,110

767,520
607,340
510,466
"30,031
548,935

1,278,050
267,552
341,006
886,488

1,056,450
158,079
321,643
885,488

100,000

TO

300,000

IN

1904.

65,517
64, 666

340,949
156,499
156,701

62,695

179,480

58,246
23,533

163,354
85,940

24

19,439

180

3,201,384

1,113,798

121
Table 8

—PAYMENTS

OF INTEREST ON MUNICIPAL DEBT OBLIGATIONS, AND SPECIFIED TE^P'ORARY PAYMENTS TO

OTHER

[For a

list of

GROUP

CIVIL DIVISIONS: 1904^-Contmued.

the oltles in each state arranged alphahetleally and the number assigned to each, see page

III.-CITIES

HAVING A POPULATION OF

50,000

TO

100,000

IN

1904-Continued.

37.]

122
Table

8.—PAYMENTS OF INTEREST ON MUNICIPAL DEBT OBLIGATIONS, AND SPECIFIED TEMPORAKY PAYMENTS TO

OTHER
[For a

list of

the

OEOUP

citiea in

CIVIL DIVISIONS: 1904t-Continued.

each state arranged alphahetioally and the number assigned to each, see page

IV.— CITIES

HAVING A POPULATION OF

30,000

TO

50,000

IN 1904—Continued.

37.]

123
Table

9.—PAYMENTS AND RECEIPTS ON ACCOUNT OF THE PRINCIPAL OF THE PUBLIC DEBT
(For a

City

list of tlie cities

in each state arranged aijiialjetieaUy and the number assigned to each, see page

37.]

:

'

1904.

124
Tadle

9.—payments AND RECEIPTS ON ACCOUNT OF THE PRINCIPAL OF THE PUBLIC DEBT
[For a

list ol

GROUP

City

the cities in eiUih state arranged alphabetioaUy and the

III.—CITIES

HAVING A POPULATION OP

number assigned to

50,000

TO

100,000

each, see page

IN 1904—Continued.

:

37.]

'

1904—Continued.

125
Table

9.—PAYMENTS AND RECEIPTS ON ACCOUNT OF THE PRINCIPAL OP THE PUBLIC DEBU:
[For

ft

list of

the cities In each state arranged alphabetically and the number assigned to each, see page

GROUP

IV.— CITIES

HAVING A POPULATION OF

PAYMENTS FOK EEDEMPTION OE CANCELLATION OF DEBT OBLIGATIONS.
City
ttum-

Total.

37.]

IN 1904— Continued.

RECEIPTS FROM DEBT OBLIGATIONS

EXCESS OF RECEIPTS OVER PAYMENTS.

ISSUED.

Chelsea,

Mass

130
131
132
133
134

Superior, Wis
Knoxville, Term..

Newton, Mass
Passaic,

N.J

Y

Elmira, N.
AtlantioClty, N. J.

Newcastle,

BocUord,

Pa
111

Jacksonville, Fla.

South Omaha, Nebr.
Fitchburg, Mass
Galveston, Tex

. .

public.

$150,941
14, 327
620, 525

To city
funds, a

Total.

From

public

From

city

funds.

Total.

From
pubiio.s

From

city
funds. '

$200

$256, 594

$106, 453

$103, 653

$1,800

380,800

$264,594
69,601
601,613
446, 783
327,068

$2,000

59,501
601,013
440,783
400,568

72,900

46, 174
'237,208
'6,977
11,068

45, 174
'24,912
'4,377
' 63, 132

'212,296
'2,000
64,200

431,799
1,149,171
118,746
97,492
142,030

359, 625
914, 784

72,174
234,387

27,158
24,618
'37,642
'48,425
45,006

'34,755
'18,716
'37,642
'48,426
18,006

61,913
43,333

4,000

324,870
896,069
81,204
49,067
156,036

134,087
277,720

118,746
97, 492
138,030

458,957
1,173,789
81,204
49,067
187,036

490,048
75,750
64, 516
252, 559
8,467

466,922
124,760
129, 760
328,598

455,619
124, 750
129, 760

11,303

'30,126
49,000
65,244
76,639
'8,467

'34,429
49,000
65,244
76,639
'8,457

4,303

168,209
1,080,579
986,440

168,209
1,005,629
67,440

373, 493

126, 661

104,579

103,579

205, 284
'45,900
'628,642
'46,561
201,232

206,284
'36,730
'2,642

129, 661

373,493
1,034,679
357,798
83,000
306,811
65,353
185,081
136, 966
54,808

65,353
185,081
136,966
64,808

1,051,375
242, 169
444,841
44,566

1,051,375
242,169

29,036
94,999

29,036
94,999
29,630

838,821
453,760
389,500

126
128
127
128
129

To

497,048
75,760
64,516
253,090
8,457

York, Pa......
Salem, Mass...
Maiden, Mass .

Pa

. .,

Macon, Ga
Canton, Ohio

Mo

140
141
142
143

Joplin,

144
145
146

Woonsocket, B. I...
JoUet, Dl
Taunton, Mass
Chattanooga, Tenn..

147

50,000

212,296
2,600
8,700

$151, 141
14, 327

Springfield, 111.

Chester,

135
136
137
138

TO

1904— Continued.

CITT OK MUNICIPALITY.

ber.

120
121
122
123
124

3O,0M

^

Auburn, N. Y..
Wichita, Kans.
Eacins, Wis

148
149
160

Sacramento, Cal
Oshkosh, Wis

151

Council Blufls, Iowa. .

La Crosse, Wis

451, 160

36,509

74,950
929,000
3,000
1,000

36,509

163, 529

7,000

163, 529

18,678
42,856

18, 678

910,000
319,838
420,384
24,242

880,000
319,838
329, 384
24,242

2,200
38,282
12,306
47,754

2,200
38,282
12,306
47,764

42,856
30,000
91,000

31,000

600

968,899
54,798
83,000
292,943

343, 181

44,566

66,780
303,000
12,868

28,844
21, 562

118,278
11,962

101,660

141,375
'77,669
24,457
20,314

'

189,364

'

9,

170

'626,000
'3,000
11,868

28,844
21,652
118,278
11,952
171,375
77, 669
13, 797
20,314

'30,000

'

'2,200
'9,246
82,693
'18,124

43, 661

10, 660

'2,200
'9,246
'

82, 693
18, 124

other loans, including overdrafts by the treasurer; all warrants out1 The term "debt" or "debt obligations," as here used, includes all bonds; temporary and
paid durmg the year.
tanding at tke close of the year; and all judgments rendered against the municipality and not
^ount of the principal of the public debt, except where qualified by a footnote ('), in which case the item reprei^nts'
jftfe^'S'Sr 'co^o?ate
'net or corporate payments."
• Excess of payments over reoeipts.

^pts^n

126
Table

10.—RECEIPTS FROM GENERAL REVENUES AND
i

[For a

list of tlie cities in

each state arranged alphabeaoally

•

127
SPECIFIED ACCOMPANYING TEMPORARY RECEIPTS:
and the number assigned to each,

see

page

37.]

EECEIPTS FROM LICENSES AND PEBMITS.

1904.

128
Table

10.—RECEIPTS FROM GENERAL REVENUES » AND
[For a

GEOUP

III.— CITIES

HAVING A POPULATION OF

50,000

TO

100,000

the

Il3t oi

cities in

each state arranged aiplmbetlcally

IN 1904— Continued.

EECEIPTS FEOM TAXES.

For general revenues.
CITY OE MTmiCIPALITT.

For other

From

general property taxes.

Total general
revenue receipts from
taxes.

Y

Bedford, Mass..
Oakland, Cal

Mass

Lawrence, Mass.
Somerville, Mass,
Savannah, Ga
Hoboken, N. J
Peoria, lU

Duluth, Minn.
EvansviUe, Ind
Utica, N. Y
Manchester, N. H.

San Antonio, Tex

N.J

,

Yonkers, N. Y
Waterbury, Conn
Salt Lake City, Utah..

Kansas
Erie,

City,

Kaus

Pa

Wilkesbarre, Pa
Norfolk, Va
Charleston, S. C

Schenectady, N. Y..

Houston, Tex
Harrisburg, Pa
Portland, Me
Youngstown, Ohio.

levies.

levies.

collectors'
fees.

$125,328

and

965,633
1,010,485
723,755

$876,778
853,142
837,128
1,007,334
628,342

1,183,942
680,322
1,079,008
532,505
415, 676

1,001,619
629,018
976, 532
532, 505
388,243

646,813
710,274
445,557
637,295

640,657
710,274
441.057
695', 934
496,517

6«),657
710,274
440,346
695,397
491,506

750, 403
677, 966
1,058,310
769,713
967, 109

650, 111
549, 435

644,649

8,150

635,699
603,317

622,632
609,926
911,389
136,428
603, 317

589,461
564,318
471,373
777, 366
816,394

454,918
454, 646
362,819
577,650
518,205

454,918
463,029
337,828
676, 181
511,309

443,617
450,075
336,805
568,700
511,030

342, 942

335,882
605,071
454,483
780,885
506,880

334, 108

taxes) .2

$22, 134

11,481

450,286
719, 226
578,899
902,274
600,831

poll
taxes.

taxes.

$4,899
19,060
3,177
3,151
3,168

992,451
622,461
959,295
630,984
384,077

From

forfeits.

business

9,168
6,657
17,237
1,521
4,106

$903,811
969,341
965,633
1,140,686
723,755

GROUP
8,5

and

787,397
958,917
608,619
764,000
704,590

New

Elizabeth,

Specific

1,288,361
815,500
1,091,384
708,084
614,803

Bes Moines, Iowa , .

Springfield,

Total.

General

fines and

porary receipts from

special

property

from

sions (tem-

From
Penalties

$1,046,550
1,074,516
1,114,378
1,223,577
1,172,173

Lynn, Mass

receipts

civil divi-

receipts.

Troy, N.

General
revenue

Total general revenue

944,261
643,570
605,408

611,381
461,903
850,807
506,890

rV.—CITIES

$881, 677
872, 202

522, 731
940, 449

92, 245

61,959

$35,180

$109,514

104,881

"25,126

"194,' 633

147, 323

33,272
72,361

36,000
18,032
30,725

178,416
86,579
104,881

26,546

887

243,954

6,156
711
537
5,011
13, 867
12,805
29,080
2,677

41,361
107, 605

504
3,812
7,134

18,

2,954
1,023
7,481

30,000

1,617
3,408

1,774
6,587
5,375
6,478

699,484
449,103
774, 407
506,890

HAVING A POPULATION OF

4,500
117,308
"52,"544

5,462
8,200

TO

50,000

IN

1904.

138,642
174,862

737
2,091

21, 611

21,583
1,469
6,896

447

7,060
1,563
47,530

134, 477

151,790

5,310
5,857

2^392

$368
6,170
20,976
6,149
7,165
6,128
6,042
4,187
8,858
1,912
1,781
20,694
1,825
2,614
3,615

6,555
1,521
1,534
10,092
40,093

84,155
4,952
3,442
284
22,966
6,023
9; 162

'262," 684

4,884
55
8,081

*

129
SPECIFIED ACCOMPANYING TEMPORARY RECEIPTS: 1904— Continued,
and the ni^ber assigned to each, see page

GROUP

37.]

III.— CITIES

HAVING A POPULATION OP

KECEIPTS FEOM LICENSES AKD PERMITS.

50,000

TO

100,000

IN 1904— Continued.

130
Table

10.—RECEIPTS FROM GENERAL REVENUES' AND
the cities in each state arranged alphabetically

[For a

GROUP

IV.— CITIES

HAVING A POPULATION OF

30,000

TO

list of

50,000

IN 1904— Continued.

131

TEMPORARY RECEIPTS:

SPECIFIED ACCOMPANYING
emd the i&mber assigned to eacb,

see

page

1904-Coiitmued.

37.]

GROUP

IV.-CITIES

HAVING A POPULATION OF

30,000

TO

50,000

IN 1904-Contlnuea.

QENEEAL EEVENITE RECEIPTS FROM SXTBVENTIONS, GRANTS,
AND DONATIONS.

KECEIFTS FROM LICENSES iND PERMITS.

From subventions and
grants from other

For general revenues.
For

civil divisions.

From

donations from

private individuals.

Miscella-

neous

City

OiTil

general

num-

divisions

revenue

ber.

otlier

(temporary

From liquor
Total.

licenses and
taxes.

From
otlier
lousiness
licenses.

From

From

dog

general

licenses.

licenses.

$618

$102
179
183

24,281

22
19,054

$5,334
9,105
803
478
3,008

«9,503
775
63,078
44,744
136,657

37,158
16
56,936
41,672
89,250

1,138
606
1,687
1,179
40,883

1,979

73,930
58,942
22,745
55,832
60,678

71,500
21,600
12,400
53,267
18,450

1,756
37,342
9,276
2,565
31,637

1,145
30,115
75,228
31,905

4,964
983
11,463
42,103
625

depart-

$90,651
25,314

$84,658
13,482

977

1,303
414
653

235

licenses, fines,
eto.).>

mental

$659
2,007

$2,284
2,371
1,242

228
153

11,056
3,649
3,252

1,479
5,'87i

4,844

498

27,750

15,866
826
6,432
684

29,022
143,213

2,221
2,067
911
18,564

1,354
788

40,564

25,165
140,000
40,996
22,000

92,237
25,462
33,705
17,468

64,056
25,000
31,000
15,382

26,268
378
875
1,236

1,034

£,044

I

Of this amount $190

96
723

1,257
1,943

8,329

282
358

'ia.m

'137

......

671

Is

For other

For

For

purposes.

expenses.

outlays.

bom service transfers.

$6,263
30,888
1,789

$6,863
30,888
5,214
170,628
26,928

879
84
138
179

as

$610
$3,200
2,029

400
400

120
121
122
123
124

225
168,599

220

'25,' 928'

400
3,823
52,083
20,813
116,078

3,203
48,083
19,994
47,749
19,299
41,912
22,609
5,335

53,132
11,714
95,705

21,475

80,827

2,188

158
619
616

14,565
67,963

For
schools.

19,299
41,912
22,609
10,665
40,000

614

440

30,929
58,885
7,412
80,377

receipts.

permits.

'sgi

658

Total.

receipts from

674

93,000
2
17,375
33,125
30,764

From

125
126
127
128
129

$4,000
819
2,254

'66," 075'

$279

6,163
40,000

6,657
2,759

25,000
8,955
50

68,985

20,822

5

'66,"666

13,641
16,767
9,911
22,739

13,292
16,435
7,933
22,739

349

9,195
12,360
9,908
94,000

9,195
9,000
44,000

93,289
18,548
41,761
7,930

93,039
18,548
41,761
7,750

28,670

106

1,978

2,628

i

329

1,780

5,600
50,000

135
138
137
138
139

140
141
142
143
144
145
146
147

148

250

Of this amount $171

130
131
132
133
134

149

180

Is

from

service transfers.

150
151

132
Table
[For a

list of

11.—RECEIPTS FROM COMMERCIAL REVENUES:'

the cities in each state arranged alphabetically

1904.

and the number assigned to each,

see

page

37.]

RECEIPTS FROM MOTJICIPAL SERVICE INCOME.

Net

From

Total com-

City

num- CITY OE MUNICIPALITY.
ber.

Total.

Interest,

and

total

Minor

service
privi-

Total.

fees.*

privileges.

leges.

5112,286,827

$50,689,175

136,069,882

$34,672,199

$1,397,683

53,535,216

67,425,387
20,339,779

27,908,468
11,187,185
7,266,018
4,327,504

18,603,358
8,722,953
5,500,835
3,177,736

17,708,052
8,402,948
5,471,863
3,089,336

900,306
320,005
88,972
88,400

14, (.28,523

9,833,1.38

HAVING A POPULATION OF

I.— CITIES

300,000

Departmental
receipts.'

$427,618

$11,084,077

418,370
4,868
4,155
225

$3,107,598

OR OVER IN

Receipts of
mimiolpal
industries

(municipal
investment mdnstrikl
income).'
income) .»

$7,160,660

6,965,373
1,766,393
1,359,019
993,292

2,334,737
697,839
346,164
156,476

GROUP
New

Public

Original
penalties,
assessment.

Total.

Group I
Group II
Group III
Group IV

interest
receipts

revenue
receipts.

Grand

From privileges.

special assessments.

mercial

154,437,002
33,905,732
8,479,624
6,912,090
5,139,556

1904.

I

York, N.Y..

Chicago. Ill
Philadclphhi Pa..
St. Louis, I'lo
Boston, Mass

$22,288,123
10,303,069
8,456,739
6,437,551
4,708,007

Baltimore, Md
Gleveiand. Ohio .
Bufloio, N.
San Francisco, Cal
Pittsburg, Pa

1,855,717
2,604,119
1,608,919
1,187,533
1,985,829

Cincinnati, Ohio...
Detroit, Mich

3,061,915
1,412,032
1,045,591
410,243

781,016
591,713
513,658
178,267

.

Y

Milwaukee, Wis.
New Orleans, La.
.

$8,614,051
5,008,320
2,197,758
3,876,353
1,534,826

$6,509,659
4,256,724
270,907
3,204,696
411,674

8$5,9S3,038
'3,989,137

557,248

15,780
923,935
438,578
738,206
682,959

16,780
923,935
409,444
738,206
582,959

425,160
384, «06
445, 174

Louisville,

.

.

Los Angeles, Cal
Memphis, Tenn
Omaha, Ncbr
Now Haven, Conn.
Syracuse, N.
St. Joseph,

.

Y

Mo

Scranton, Pa
Paterson, N.J
Fall River, Mass..
Portland, Oreg

$189,155
610, 174
513,048
238,968
373,902

$179,831
570,485
493,378
203,421
373,962

$9,324
39,089
19,670
35,547

347,730
356,079
440,750
713,809
1,605,725

235,496
72,775
373,905
664,799
1,732,872

185,245
71,750
367,518
620,670
1,732,872

308,286
412,004
306,253
226,400
81,219

308,286
401,364
301,510
226,400
78,154

968,904
58,751
194,816
48,618

815,793

115,745
23,428
343,178

352,984
151,988
90,666
42,994
557,512

346,202
111,372
36,808
3,036
517,929

•346,202
111,372
32,920
3,036
11496,428

Ga

Albany, N. Y
Cambridge, Mass
Seattle,

Wash

Grand Rapids, Mich.

,

$515,115
512,446
577,107
1,823,829
519,040

Dayton, Ohio...

III.— CITIES

$130,064
134,581
38,556
1,247,257
218,533

$129,994
123,415
38,453
1,217,927
207,769

115,985
40,207
67,964
7,662
41,079

115,985
40,207
67,441
7,229
41,079

Lowell, Mass
Hartford, Conn.

357,511

Reading, Pa

233,646
681,196

149,198
118,113
144,952
11,977
87,143

229,922
268,185
290,882
258,856
42,913

28,901
62,178
130,174
53,556
38,733

Richmond, Va..
Nashville, Tenn.
Wilmington, Del.
Trenton, N. J

Camden, N. J
Bridgeport, Conn

4.36,158

31,185
109,845
25,403
22,948

31,185
96,059
25,403
22,948

Including certain erroneous receipts subsequently corrected
2 Including all additional receipts, such as penalties, interest,
> For details, see Table 13.

1

For
» For
'

Of
Of
Of
Of
'» Of
«
'

8

100,000

details of all interest receipts, see Table 12.
details, see Table 14.
this amount $1,165 is from service transfers.
this amount $43,694 is from service transfers.
this amount 31,433 is from service transfers.
this amoimt $2,694 is from service transfers,
this amount $2,187 is from service transfers.

TO

300,000

$142,387
40,829
3,450

10,640
3,743

175
25
33,425

3,065

14,735

3,725
11,127
21,703
2,000

27,706
472
42,968

1,000

21,501

$1,500

1,622

1,283

489

1,000

41,118
5,487
6,674

41,118
5,487
6,600

50,000

TO

100,000

74

IN

1,141,192

1,289,054
110,006
25,845
32,082

991,245
709,653
506,088
199,894

$1,805
21,428
32,998
14,146
109,863

$400,250
875,985
279,107
917,979
476,033

37,666
134,201
66,723
34,224
43,226

2,695
68,908
14,888
61,769
67,453

31,003
702,780
270,111
602,504
669,014

44,143
114,980
25,986
67,304
172,169

19,381
11,652
39,658
7,692
31,093

206,464
28,938
389,347
275,202
336,586

148,897
47,624
29,662
22,718
13,723

14
12,013
11,742
21,265
13,262

773,669
362,340
3,842
1,590
268,634

5,782
40,616
12,640
34,471
32,909

23,683
12,137
10,556
55,254
7,625

3,438
1,296
188
209,124
494,210

1904.

14,735

4,214
11,127
21,703
2,000

999,200
984,777
843,149

286,476
23,012
3,200
109,336

$362,419
107,080
62,782
74,729
39,720

IN

74,569
147,603
122
14,786
128,105

175
25
34,708

$13,369,011
4,556,669
4,371,052
2,196,882
3,037,020

122,807
164,124
68,484
165,407

40,829
3,460

74,569
149,103
122
14,786
129,627

$305,061
738, 1£0
1,887,929
364,316
136,161

118, 129

1,176
26,997

$142,387

HAVING A POPULATION OP

$272,738
144,409
148,982
1,369,952
307,378

164,014
311,328
251,906
411,014

12,860

815,793

143,451
23,900
386,146

40,241

233,049
42,083

50,251
1,025
6,387
44,129

352,004
527,009
365,947
293,704
268,123

$1,418,629
512,738
1,811,272
389,872
1,065,749

337,213
97,003
112,274
33,937
7,216

HAVING A POPULATION OF

II.— CITIES

$551,574
859,641
665,830
354,526
417,132

GROUP
Atlanta,

377,464
97,603
112,274
35,113
34,213
233,049
42,683

380,105
165,421
101,310
307,372
1,059,347

Columbus, Ohio .
Worcester, Mass.

281,785
67,403

$261,994
83,787

116,579
277,610
67,403

29,134

1,742,577
433, 104
210,400
71,473
681,755

Toledo, Ohio
Denver, Colo
Allegheny, Pa

.

3,203,216
363,366

578,449
567,599
794,952
576,598
635,802

Mo.

City,

8

$526,621
267,567
22,246
1,480
48,308

381,428
1,127,767
725,749
1,278,082
2,642,192

Ky

Indianapolis, Ind.
Providence, R. I..
St. Paul, Minn
Rochester, N. Y..

Kansas

2'.8,C61

$953,629
1,757,054
877,935
1,286,651
1,003,028

Minneapolis, Minn.
Jersey City, N. J..

$423, 8C9
155,071

115, .579

425,160
379,958
445,172

1,3.32,866

GROUP
Washington, D: C.
Newark. N. J

$685,863
238,858

12,860

802,753
1,184,333
735,301

,

'

1904.

$70
11,166
103
29,330
10,764

$5,311
223
10,382
31,447
1,200

$5,311
223
10,382
31,447
1,200

$137,363
9,605
100,044
81,248
87,645

$2,031
48,798
63,234
19,221

$240,346
319,239
364,891
463,877
192,441

623

5,668
7,166
46,988

5,668
7,166
46,988

35,530

32,294

27,545
70,740
30,000
4,315
10,534

IS
31,981
29,612
933
3,935

143,075
207,417
261,594
220,736
490,118

8,680
11,840
17,440
2,000

12,340
8,653
11,840
17,440
2,000

16,561
22,313
8,489
10,713
13,785

2,971
5,454
16,754-

198,050
200,553
143,954
200,419

433

13,786

$3,236

127

by refund payments reported in Table 4.
etc., collected on delinquent and deterred payments

of special

4,881
4,150

30

133
Table
pPor a

list

11.—RECEIPTS FROM COMMERCIAL REVENUES: '

of tlie cities in each state arranged alphabetically

GROUP

III.-C1TIES

1904-Continued.

and the number assigned to

HAVINQ A POPULATION OF

50,000

TO

100,000

IN

each, see page 37.]

1904-Continuea.

134
Table 11
[For a

list of

RECEIPTS FROM COMMERCIAL REVENUES:'

the cities in each state arranged alphabetically and the

GROUP IV.—CITIES HAVING- A POPULATION OF

1904r-Contmued.

number assigned to

30,000

TO

50,000

each, see page 37.]

IN 1904— Continued.

KECEIPTa FKOM MTTNICIPAL SEKVICE INCOME.

Net
City

num- CITY OE MUNICIPALITY.
ber.

From

Total commercial
revenue
receipts.

Total.
Total.

115
116
117
118
119

Montgomery, Ala.

120
121

Springfield, 111.

122
123
124.
125

120
127
128

129

Quincy,

East

Chester,

Elmira, N. Y
Atlantic City, N.J.

Wis

130
131

Superior,

132
133
134

Newcastle,

KnoxviUe, Tenn..

RocMord,

Pa

111

Jacksonville, Fla.

135
13G
137
138
139

South Omaha, Nehr.

140

Joplin,

141
142

Auburn, N. Y..

Fitchburg, Mass
Galveston, Tex

Macon, Ga
Canton, Ohio

Mo

143

Wichita, Kans
Racine, Wis

144

Woonsocket, R. I

145
146
147

Joliet, 111

148
149
150

Sacramento, Cal
Oshkosh, Wis

151

Council Blufls, Iowa

.

.
,

Taunton, Mass
Chattanooga, Tenn.

La .Crosse, Wis
.

11,127
31,107
89,758
18,496
4,967

144,248
14,312
69,171
69,097
30,574

143,229

60,697
66,125
14,900

48
»56;

18,233
41,560
44,460
27,607
39,445

14,585
13,239
10,382
36,299
63,960
24,332
61,683
38,251
22,932
44,577
1,820

"21,

172,558
27,616
110,194
109,944

45,938
20,931
60,808
109,641

35,394
17,294
68,832
104,473

lees. 2

service
Erivi-

Minor

60,
10,

$6,733
14

$160
6,205
7,027

$160
6,205
6,802

$25,233
3,070
2,761
34,634

771
3,248
1,699

3,248
1,599

4,4

5,665
6,722

8,796

8,796

2,368

533
4,508

533
4,608

2,271
2,831

2,271
2,831

7,000

7,000

2,-208

11,1

»28,9
86,4

2,268
6,665
6,722

2,308

2.108
3,340

18,4
4,9

2,554
116

li,

282

12,

24,
61,
38,

"44,

1,096
340

i,

35,

16,
57,
104,

$3,175

2.5,924

18,467
26

6,663
3,280
33,359
21,824
2,919

350
15,579
13,516
23,321
1,489

38,355
4,297
6,963
6,260

1,649
23,317
1,218
4,382
8,639

1,110
1,198

1,745
3,004
2,627

1,377
26,490
44,450
10,125
3,146

1,702
1,635
41,050
3,831
9,298

1,999
326
2,120

19,331

2,642
2,317
3,743
660

2,642
2,317
3,743
660

16,511
5,163
21,478

60
1,000

60
1,000

10,484
2,637
1,976
5,168

by refund payments reported
etc., collected

1,019
11,944
8,474
12,439
11,166

3,422
27,620
897
7,815

143,229

Including certain erroneous receipts subsequently corrected
'Including all additional receipts, such as penalties, interest,

For details, see Table 13.
< For details of all interest receipts, see Table 12.
s For details, see Table 14.
6 Of 'this amount $1,202 is from service transfers.
' Of this amount $122 is from service transfers.
' Of this amount $234 is from service transfers.
B Of this amount $302 is from service transfers.
10 Of this amount $908 is from service transfers,
n Of this amount $239 is from service transfers.
" Of this amount $1,439 is from service transfers.

.8226

70,025

'43,0
31,9

income).'

income).'

?ges.

1,

-16,

receipts.'

industries

(municipal (municipal
investment industrial

Erivi-

$27, 484
6

Departmental

Receipts ol
municipal

!ges.

771

4,436
43,774
31,988

1

»

Public
Total.

interest
receipts

W53,

42,085
62,057
27,041
30,733

and

10,
36,

57,388
51,952
52,580
46,066

Interest,
penalties,

14,

133,143
73,045
176,465
31,547

Passaic. N. J

42,477
75,127
100,777
25,459
20,013

77,851
150,570
54,424
55,069

Mass
Newton, Mass

Chelsea,

70,025

19,935
115,886
178,398
38,944
108,451

Pa

76,688
4,051
41,043
67,197
34,907

145,993
27,248
61,818
125,596
261,540

York, Pa
Salem, Mass...
Maiden, Mass..

$27,484
1,389
67,695
10,631
16,665

160,129
233,328
101,995
38,294
186,127

Ark..

»52,717
4,459
70,596
60,470
49,616

181,076
19,920
149,098
203,556
37,160

Haverhill, Mass...
Little Rock,

Original
assessment.

S128,058
8,643
70,808
178,539
64,953

-

111

St. Louis, 111.

From privileges.

special assessments.

in Table

4.

on delinquent and deferred payments of

special

6,125
4,493

$75,341
1,009
212
109,612
5,411
104,038
290

94,639
113,038
764
•

116,003
134,881
8,463
157,675

9,932
120
56,499
230,966

72,691
92,898
7,606
59,708
20,463
96,619
1,518

90,074
20,988
130,093
185
126,620
1,560
44,893

135
Table
[For a

list

12.—RECEIPTS FROM INTEREST:

ol the cities in each state arranged alphabetically

1904.

and the number assigned to

each, see page 37.]

GBOSS INTEREST RECEIPTS.
city

Keceived by

CITY OB MUNICIPALITT.

num-

ACCRUED INTEREST.
Derived fromReceived

ber.

from and
City funds .1

Grand total

New York, N.Y...

$2,650,080

$7,700,542

11,259,965
1,471,458
792,278
542,913

1,826,157
477,109
181,651
165, 163

5,900,063
837,602
555,595
407,282

I.— CITIES

HAVING A POPULATION OF

Md

$197,461
349,247
318,749
245, 689
62,796

$310,945
897,752
1,921,250
364,316
136,161

53,187
253,681
20,928
30,061
107,197

310, 679

'422,810
117,660
34,788

54,821
69,487
31,271
31,682

1,300,937
111,076
34,927
32,082

422,926
CO, 127
33,261
353, 138

Cincinnati, Ohio...
Detroit, Mich

1,521,774
158,224
34,927
54,852

1,466,953
88,737
3,656
23,170

Milwaukee, Wis .

.

Orleans, La..

GROUP
Washington, D. C.
Newark, N.J

II.— CITIES

HAVING A POPULATION OF

Ky

2,878
176,269
17,379
2,625
10, 115

280
1,754
944
4,297
10, 650

22,721
18,948
40,784
11,221
33,006

48,427

46,227
153,200
222,125

19,873
18,948
36,473
13,825
7,751

41,916
155,804
196, 870

3,340
7,296
1,126
3,529
1,913

40,556
2,091
18,717
1,802
16,415

40,556
12,013
18,880
21,349
18,314

6,577
1,090
1,109

23,028
9,352
9,512
132

23,683
12,769
18,442
55,969

31
11,975
6,143
31,049

15,496

15,'496

New Haven,

22,439
19,423

9,922
6,740
20,637
3,008

23,714
24,744

15, 392

24, 585

15,073

Oa

Seattle,

87,018
15,496

Dayton, Ohio
Lowell,

Mass

Hartford, Coim.
Reading, Fa

Richmond, Va.
Nashville,

.

Tenn

. .

Wilmington, Del.
Trenton,

HAVING A POPULATION OF

N.J

Camden, N. J
Bridgeport, Conn.

50,000

TO

$175
143

2,695
68,908
14,888
61,769
67, 453

1,659

'5,'i24-

40,542

100,000

IN

$1,805
21,428
32,998
14,146
109,863

19,381
11,652
39,658
7,692
31,093

14
12,013
11,742
21,265
13,262

7,138
84
5,062

23,683
632
7,-886

12, 137
10, 5£6

715
7,871

65,254
7,625

1904.

$2,031
48,798
63,234

18,459

$2,031
50,564
66,628
688
21,352

646
4,538
7,582
1,518
10,409

661
32,501
30,005
1,623
10,775

10,050
2,598
18,378

546
520

15
31,981
29,612

70,675

6,840

3,935

4,671
5,362
5,938
6,656
4,313

4,671
6,454
19,300
7,726
4,462

1,700

62,924
12,424
15,717

4,671
5,464
68,862
19,080
20,030

$2,031
16,029
4,847
688
7,070

10,065
30,561
40,801
105
71,041

$2,031
77,875
92,578
688
25,529
10,611
35,099
48,383
1,623
81,450

Wash

Grand Rapids, Mich.

1904.

2,975
70,662
15,832
66,066
78,003

40,556
12,013

Albany, N.Y
Cambridge, Mass

IN

43,323
6,121
30,843
65, 651

95, 417

25, 457

Atlanta,

22,770

300,000

23,012
3,200
109,336
1,289,654
110,666
25,845
32,082

$25,996
5,344
4,708
1,125
22,500

Omaha, Nebr

III.—CITIES

'i,'428'

11,283
410
9,082

220,837
47,148

$850
229,900
61,575
105,843
2,550

Los Angeles, Cal..
Memphis, Tenn

GROUP

237,076

$27,801
26,772
37,706
15,271

51,275

Mo

286, 476

18,263
10,859

71,148
18,948
82,700
167,025
229,876

Scranton, Pa
Paterson, N.J
Fall River, Mass..
Portland, Oreg

232

11,410
18,800
2,327
30,061
6,726

12, 535

Toledo, Ohio
Denver, Colo
Allegheny, Fa
Columbus, Ohio...
Worcester, Mass..

St. Joseph,

$305,061
738, 180
1,887,929
364,316
136,161

$26, 147

5,853
203,598
27,090
37,848
32,567

Conn.

6

33,321

81,018
110,255

5,853
246,921
33,211
68,691
88,118

N.Y

$1,738

159, 572

$2,504

Indianapolis, Ind.
Providence, K. I...
St. Paul, Minn
Rochester, N.Y...
Kansas City, Mo.

Syracuse,

5,611,187
672,970
510, 415
366,078

244, 137

$28,651
256,672
99,281
121,114
134,913

Minneapolis, w"inTi
Jersey City, N. J .

TO

$7,160,650

3,404
7,487
3,019
3,927

1,047,460

305,276
25, 339
33,261
116,062

100,000

$17,837

$5,884

$4,783,664
24,546
227,314

Cleveland, Ohio...
Buflalo, N.
San Francisco, Cal
Pittsburg, Pa

Y

1539,892

1904.

$4,897,148
573,051
1,829,815
118,727
1,120,815
680,308
169,245
39, 199
3,200
245,941

receipts.','

288,876
164,632
45,180
41,204

733, 495

Boston, Mass

Louisville,

'$9,016,152

OR OVER IN

300,000

Net or corporate interest receipts.

public.

transfers.'

$5,094,609
922,298
2,148,564
364, 316
1,183,611

Chicago, 111
Philadelphia, Pa..
St. Louis, Mo

Baltimore,

$14,066,614

13,086,122
1,948,567
973,929
708,076

GROUP

Interest

PubliC

$16,716,694

Group I
Group II
Group III
Group IV

New

Other than
city lunds.s

Transfer

paid to

Total.

49,562
11,354
15,568

2,971
5,454
16,754
4,881
4,150

$684

$1,766
3,394
688
2,131

$27,311
25,950

4,177

19,221

^933

2,546
2,845
312

payments of
'IndiSfs iSereS^n geSerttl"d^o*stts,*accriKid interest on loans issued by the various divisions of municipal government, and interest on deferred
trust funds, accrued interest on city
deposits, interest on securities other than those of city held by sinking, investment, and pubUc
**'' aSludertateresrongeneral
securities sold to the pubffc, and interest on deferred payments of taxes and special assessments.
,. .„.„„„ «,„„ „„„t, f,„„io <,= i„toro<,t n„nit.o.
,
mterest on city
< Receipts by sinfing, investment, and pubUc trust funds from divisions of municipal government, or by such divisions from such funds, as
securities held or purchased by such funds.
.

w

Included in the column of gross interest transfer receipts.
^
«
^
public,
'Included in Table 11 as municipal investment income. Net or corporate interest receipts are the gross interest ^receipts from
accrued interest Included therein, which are given in the column of 'accrued interest received from and paid to public.
'Including a service transfer of $26,733 from schools to sinking fund.
'

,

'

.

...

i

less

<.>.» j...,v„.»<«-„ „<
the duplications oj

136
Tablk
[For a

list of

GROUP

12.—receipts FROM INTEREST: 1904—Continued.

the cities in each state arranged alphabetieally and

III.— CITIES

HAVING A POPULATION OF

tlie

numtar assigned

50,000

TO

100,000

to eaeli, see page

ACCKUED INTEEEST.

GK0S3 INTEREST EECEIPTS.
City
nuju-

Net or

Deriyed Irom-

Eeoeived by-

CITY OK MTjmCIPALlTT.

City funds.i

$1,578
72,631
3,180
57,786
355

.

New Bedford, Mass
Oakland, Gal

Mass

19, 747

Lawrence, Mass.

19,350
212
15,466
2,400

Springfield,

Mass

Somervilie,

Savannah, Ga
Peoria,

Kans.

Pa

36,515
3,180
45,632
355

$36,116

3,860
3,246

13,754
6,170
212
15,466
1,325

5,983
13,180

1,640

12

$1,7<80

12,154

$1,413

1,781

15,466
619

1,678
690
2,896
12,134
18,681

779
6,334
1,484
6,915
2,306

817
6,984
4,075
19,049
4,719

305

661
193
736

16,268

260

3,380
880
14,679
16,701

1,463
3,640
2,688
5,725

4,843
4,306
6,373
19,476

214
11,994
2,950

214
453
1,861

160
15,906
718
24,609
17,374

5,997
4,212
615
977
6,979

6,167
4,862
615
977
9,611

15,256
718
24,609
14,842

4,210
300
11,676
65,959
8,259

5,187
2,308
6,882
1,740
139

9,258
2,608
6,882
57,643
5,002

20, 118

WUkesbarre, Pa

C

Schenectady, N. Y..

Houston, Tex
Harrisburg, Pa
Portland, Me
Youugstown, Ohio.

GROUP
DaUas, Tex
Holyoke, Mass
Fort Wayne, Ind.

HAVING A POPULATION OF

30,000

TO

40

139
11,676

371

2,938
244

139

139

113

2,619

$502
2,590

10, 156

3,396

50,000

IN

1904.

. -

Altoona, Pa
Pawtucket, H.I

Binghamton, N. Y.
100
101
102
103
104

Augusta, Ga..
South Bend, Ind
Mobile, Ala
Johnstown, Pa. .
Dubuque, Iowa.

105
106
107
108
109

Springfield,

McKeesport, Pa..
Bayonne, N.J

110
111
112
113
114

Allentown, Pa
Sioux City, loyva..
Terre Haute, Ind.
Topeka, Kans
Davenport, Iowa..

115
116
117
118
119

$2,063
49,488
2,975
7,097
12,672

$2,642
4,030
1,019

$3,865
46, 874
1,019

2,619

4,367

$840
6,644
2,975
7,097
10,924

7,634
19, 158

4,366
3,425
2,400

8,267
11,389
2,400

3,632
11,194
57

1,969
1,714

57

11,028

Wash

79

576
2,308
1,670

11,899
22,583
2,457

Saginaw, Mich. .
Brockton, Mass.
Lincoln, Nebr...
Covington, Ky..
Lancaster, Pa...

Birmingham, Ala.

IV.—CITIES

1,075

$4,705
63,518
3,994
7,097
15,291

Tacoma, Wash
Akron, Ohio

Spokane,

SI, 578

9,397
2,608
18,558
67, 699
8,398

Elizabeth, N. J
Yonkexs, N. Y
Waterbury, Conn
Salt Lake.Clty, Utah-.

Norfolk, Va
Charleston, S.

$1,578
3,283
3,180
1,839

receipts.*,*

1,333
25,686
24,353

San Antonio, Tex

City,

transfers.'

Transfer

paid to
pubUo.

6,157

Duluth, Minn.
Evansville, Ind
Utlca, N. Y.
MancbEster, N. H.

Erie,

16,887
16, 104
200

Interest

4,843
4,520
17,367
22,426

111

Kansas

55,947
355

oity funds."

PubliC

est receipts."

2,467
7,024
4,380
19,049
20,987

N.J

Hoboloen,

$69,348

Other than

porate inter-

from and

Total.

Lynn, Mass
Des Moines, Iowa.

cor-

Received

ber.

Troy.N.Y

37.]

IN 1904— Continued.

1,550

9,478

9,685

1,443

640

1,225
8,788
4,766
46,972
7,875

600

725
8,788

725
S,788

500

725
428

4,766
34,322
616

12,650
7,259

21,676
7,875

4,766
25,296

Montgomery, Ala.

I

,

.

Wheeling,
Butte,

Ohio

W. Va.

1,763

85
79

4,574
79

4,574

22,722
1,749
10, 124
12, 714

16,266
1,749
9,105
10,542

1,019
2,172

2,218

2,048

170

601
4,159
4,127

601
1,054

750

6,456

21,268
1,749
8,099
2,723

4,489

1,454

451

2,025
9,991

197
741

Mont

Quincy, IlL

East St. Louis, HI..
Haverhill, Mass
Little Rock, Ark.

3,175
1,163
30,147

25,226
216

3,105
4,127

519
4,159
4,127

3,145
1,163
4,921
26

3,175
1,163
19,482
26

364

10,665
216

1,163
1,025

Sinking, investment, and pubhc trust funds.
Includes interest on general deposits, accrued interest on loans issued by the various divisions of municipal government, and interest on deferred payments of
and special assessments.
» Includes interest on general deposits, interest on securities other than those of city held by sinking. Investment, and public trust funds, accrued interest on city
eecurities sold to the pubhc, and interest on deterred payments of taxes and speraal assessments.
< Receipts by sinking, investment, and public trust funds from divisionB of manieipal govermmait, or by such dlvisionB from such funds, as interest on city
eecurities held or purdiased by such funds.
6 Included in the column of gross Interest transfer receipts.
Net or corporate interest receipts are the gross interest receipts from pubUc, less flae dupHcatiois <f
6 Included in Table 11 as municipal Investment Income.
accrued interest included therein, which are given in the column of " accrued interest received from and paid to public.
1

2

is

137
Table
[For a

list

12.—RECEIPTS FROM INTEREST: 1904—Continued.

of the cities in each state arranged alphabetically

and the number assigned to

GROUP IV.-CITIES HAVING A POPULATION OF

30,000

TO

50,000

each, see page 37.]

IN 1904-Continued.

GROSS INTEBEST RECEIPTS.
City

Received

CITY OE MUNICIPALITY.

nnm-

by-

ACCRUED INTEREST.

Derived

Net or cor-

from—
Received

her.

from and

Total.

City tunds.i

120
121
122
123
124

Springfield, 111.

York, Pa
Salem, Mass...
Maiden, Mass.
Chester,

Pa

Mass
Newton, Mass

125
126
127
128
129

Chelsea,

130
131
132
133
134

Superior, Wis
Khoxville, Term.

135
136
137
138

South Omaha, Nebr.

140
141
142
143

Joplin,

144
145
146
147
148
149
150
151

Passaic,

N.J

Y

Elmlra, N.
Atlantic City, N. J.

Newcastle, Pa
Rockford, lU
Jacksonville, Fla.
ritohbuig. Mass
Galveston, Tex
Macon, Ga.
Canton, Ohio

Mo

Auburn, N. Y..
Wichita, Kana..
Racine,

Wis

Woonsocket, E. I. .

Other than
city f unds.2

Public.'

Interest
transfers.*

$410
16,926
26,041
29,247
4,010

$60
1,974
23,586
26,402
3,751

$350
14,952
2,456
2,845
259

$350
15,663
15,725
26,117
1,749

24,877
100,309
1,442
4,887
19,858

23,664
97,856

1,313
2,453
1,442
2,622
4,624

1,649
25,419
1,442
4,565
9,457

23,228
74,890

4,448
3,004
2,638
18

3,982
3,004

466

1,745
3,004
2,638

Transfer

paid to

receipts. <,»

public.

2,703

4,996
16,645
60,510
15,340
13,104

282
2,098
326
2,443

2,265
15,234

1,263
10,316
3,130
2,261

322
10,401

porate interest receipts.'

$84
2,209
2,796

$25

$350
15,579
13,516
23,321
1,489
1,649
23,317
1,218
4,382
8,539

2,102
224
183
918

1,745
3,004
2,527

18

15,323
47,893
15,340
4,488

342

4,996
1,322
12,617
8,616

4,996
2,957
41,050
3,831
10,337

282
1,756
326
2,443

282
2,098
326
2,443

13,688
19,460
11,509
2,767

1,702
1,635
41,050
3,831
9,298

3,294
1,322

1,999
326
2,120

11,813

9,861

1,952

2,376

9,437

24,415
629

24,314
262

101
367

19,865
629

5,125
10,480

3,060
6,126

2,065
4,354

5,125
4,888

984

4,550

1,392

Jollet, III

Taunton, Mass
Chattanooga, Tenn.
Sacramento, Cal
Oshkosh, Wis

La Crosse, Wis

19,331
629

5,125
4,493

5,592

Council BluSs, Iowa.
I

Sinking, investment, and pubhc trust funds.
> Includes interest on general deposits, accrued interest on loans issued by the various divislona of municipal government, and interest on deferred payments
of taxes and special assessments.
• Includes mtereat on general deposits. Interest on securities other than those of city held by sinking, investment, and public trust funds, accrued interest on city
securities sold to the pubUc, and interest on deferred payments of taxes and special assessments.
< Receipts by sinliuig, investment, and public trust funds from divisions of municipal government, or by such divisions from such funds, as interest on city
1

or purchased by such funds.
Included in the column of gross interest transfer receipts.
Included in Table 11 as municipal investment income. Net or corporate interest receipts are the gross interest receipts from public, less the duplications of
accrued interest included therein, which are given in the column of " accrued interest received from and paid to public.

securities held
»
«

138

13.—DEPAKTMENTAL RECEIPTS! FROM

Table

[For a list ol the

CI.A£SIFI£D

BY CQABAC-

City
CITY OE MTXNICIPALITT.

ber.

Total departmental
receipts.

Receipts

from

Grand

poibMc.

Service
transfer

NewYorfe, N. Y...

S606,646

»6, 930, 521

$2,365,105

$565,512

$213,867

$1,.009,072

6,731,686
1,630,186
1,228,031
887,528

533, 687

4,129,775
1,077,380
1,035,593
687,773

1,783,016
358,681
123,256
100,152

387,071
79,251
67,646
41,544

124,859
24, 116
4,585
60,307

SiO, 652

$565,258
7,643
616,506
223,041
101,606

$201,833
20,123
18,969
3,838
16,604

$36,383
15,576
47,974

$228, 6S5

15,773
11,032
10,627
169, 166
1,123

13,164
16,641
750
66,840
9,699

1,954
1,478
1,340
1,500

48,194
3,577
9,369
110,212

8,492
120
3,171
8,027

296
7,315
3,409
6,873

S8, 401

14, 116
1,978.

4,972

9,806
41,229
6,746
3,933
24,441

I.— CITIES

$1,413,131
488,236
1,808,150
389, 595
879,075

158,477
299,001
251,906
409,674
118,129

122,807
164, 124
68,484
165,407

122,755
164, 124
64,126
165,407

Md

Cleveland, Ohio...
Buifalo, N.
San Francisco, Cal
Pittsburg, Fa

Y

Cincinnati, Ohio..
Detroit, Mich

Milwaukee, Wis...
New Orleans, La.

GROUP
Washington, D. C,
Newark, N. J

II.— CITIES

136,207
130,988
105,764

HAVING A POPULATION OF

164,014
311,328
251,906
411,014
118,129

Boston, Mass

OR OVER IN

300,000

$396, 40O

$5, 398

24,602
3,122
277
176,674

364, 769

1,210, 174
152, 323

!919,054
116, 100

5,537
12,327

325,678
335,796
169,737
66,727

1,440

62

54,948
133, 171

48,529
37, 380

4,368

H.AVING A POPULATION OF

100,000

$21,212
5,400

$362,419
107,080
62, 782
74, 729
39,720

$341,207
101, 680
62,782
74, 729
39,720

37, 665

S7,665
126, 738

7,463

66,723
32,914

1,310

Mo..

134,201
66,723
34,224
43,226

Toledo, Ohio
Lenver, Colo
Allegheny, Pa
Columbus, Ohio...
Worcester, Mass..

44, 143
114,980
25, 986
67, 304
172,169

41,410
93,814
25,986
67,304
132, 408

Los Angeles, Cal-.
Memphis, Tenn...

148,897
47,624
29, 662
22,718
13, 723

113,497
47,624
29,662
22,718
13,723

5,782
40,616
12,640
34, 471
32,909

4,626
40,616
12,640
33,865

Minneapolis, Minn
Jersey City, N. J.,

Ky

Indianapolis, Ind
Providence, R. I..
St. Paul, Minn
Rochester, N. Y..
City,

Omaha, Nebr

New Haven,

Conn.

Syracuse, N.

Y

St. Joseph,

Mo

Scranton, Pa
Paterson, N.J
fall River, Mass..
lortland, Oreg

GROUP
Atlanta,

Sales.

tie, 477, 431

$1,418,529
612, 738
1,811,272
389, 872
1,055,749

Chicago, 111
Philadelphia, Pa..
St. Louis, Mo

Kansas

Privilege
rentals.

6,966,373
1,766,393
1, 359, 019
993,292

GROUP

Louisville,

Rents.

Charges.

receipts.

$11,084,077

total,

Group I
Group II
Group III
Group IV

Baltimore,

to «ft(5h state arranged alphabetically

CLASSIFIED BT BOtTECE.

TEE.

num-

cities

Ga

27,646
70,740
30,000
4,315
10,534

Dayton, Ohio...
Lowell, Mass

Hartlord^Conn.
Reading, Pa
Richmond, Va . .
.

Wilmington, Del.
Trenton, N.J
Camden,N. J
Bridgeport, Conn
'

27,545
40,141
28,829
4,315
10,634

16,661
22,313
8,489
10,713
13,785

Soattle^Wash
Grand Rapids, Mich.

$91,414
9,605
96,097
81,248
87,645

300;0fl0

IN

1904.

1,961

104,837
17,649
10, 070
17,626

17,023
68,077
3,366
3,941
40,080

10,877
19,941
4,006
3,916

1904.

$259,902
56, 523
9,626

$1*00,759
38, 573

9,444

$4,240
11,196

63,.680
20, 234

18, 963

108

U,050

824

9,360
66,284
31,004
18, 458
16,010

12,361
32, 624
2,546
9,187
1,338

1,166
4,164
20,762
828
1,437

$1, 758

7,744

7,612

5,675
1,818
1...

?,733

14,224

-21,166

.67,685

•»Q,1S2

39,761

21,157
62,422
142,466

1,778
8,656
6,779

35,400

98,746
38,181
12,914
8,141
6,626

11,101
4,083
6,897
12, 694
8,064

10,937
257
1,403
857

1,176

26,938
6,103
9,448
1,026

1,166

4,241
36, 428
2,330
22,312
29,427

367
1,410
8,166
6,707

162
16
512
1,200
1,W)4

219
844

793
1,919
1,632
4,200

$670

$2,436
600

'"m

HAVING A POPULATION OF

$137,363
9,605
100,044
81,248
87,645

Albany,N.Y
Cambridge, Mass

Nashville, Tenn .

III.— CITIES

TO

226,965
137, 939
103, 516

16,661
21,893
8,489
10,713
13,785

$45,949
4,947

30,599
1,171

Including certain erroneous receipts subsequently corrected

420

60,000

TO

1,'998

100,000

IN

8,846
2,863
1,371
2,212

890

70

188
4,785
21,712

34

,26

1904.

$122,821
2,972
71,439
77,813
78,349

$1,456
7,666
1,406
6,126

2,200
633

19,195
68,037
12,098
1,823
1,430

4,146
7,466
12,614
374
3,392

1,930
1,139
2,633
115
1,981

16,229
13,964
3,048
2,407
2,848

40
5,660
4,240
5,775
3,441

220
1,834
216
2,256
6,110

by refund payments

20,802
8,298

leporied in Table

200

4.

100

336

30

$11,637
4,677
18,849
1,397
2,970
2,276
4,098
2,655
2.003
3,731
737
825

139
MUNICrPAL SERVICE INCOME:
and tba immber assigned to each,

see

1904.

page

37.]

CLASSiriED BY DEPABTMBNTa, OFFICES, AND ACCOTTNTS.

140
13.—DEPAETMENTAL RECEIPTS FROM

Table

^

[For a

GROUP

III.— CITIES

HAVING A POPULATION OF

50,000

TO

100,000

list of

the cities in eacli

IN 1904— Continued.

CLASSIFIED BY CHAKACTEE.

CITT OB MmnCIPALITY.

Eeceipts

Jrom public.

Troy,N.Y
Lynn.Mass

S3, 871

61,991
32,065
66,117
10,328

.

_

Peoria, 111

Duluth,Minn
E vansville, Ind
Utica,N.Y
Manchester, N.

H

San Antonio, Tex
Elizabeth, N.J
Yonkers,N.Y
Waterbui'y Conn
Salt Lake City, Utah
,

Kansas

City,

Kans

.

.

Erie,Pa
Wilkesbarre, Pa
Norfolk, Va
Charleston, S. C

Schenectady, N. Y .
Houston, Tex

Harrisburg, Pa
Portland, Me
Youngstown, Ohio.

.

.

GROUP
Tex

Dallas,

IV.— CITIES

3,984
37,263
1,251
36,053
6,165

Service
transfer

$9,907
22,873
8,709
20,531
7,648

19,600
110,026
3,046
3,673
1,119

Spokane, Wash
JBirmingham, Ala. ..
Altoona, Pa
Pawtucket, R. I
Binghamton, N. Y.

10,432
49,507
2,140
27, 445
17, 599

10,432
29,507
2,140
27,445
17,699

Augusta, Ga
South Bend, Ind.
Mobile, Ala
Johnstown, Pa...
Dubuque, Iowa..

30, 198

4,421
13,428
8,637
2,768

17,829
4,421
8,699
8,637
2,768

Springfield, Ohio.

14,868
8,304
13,116
12,724
9,427

14,868
5,664
13,116
12,724
4,799

Akron, Ohio
Saginaw,. Mich..
Brockton, Mass.
Lincoln, Nebr...
Covington, Ky..
Lancaster, Pa...

W. Va.

Wheeling,

McKeesport, Pa..
Bayonne, N. J
Butte,

Mont

Allentown, Pa
Sioux City, Iowa.
Terre Haute, Ind.
Topeka, Kans

864
15,304
7,907
9,109
19,440

Montgomery, Ala..
Quincy,

East

111

St. Louis, 111.

Haverhill,
Little

Mass

Sock, Ark.

.

1

515
3,070
2,761
29,847
20,634
16,

Privilege
rentals.

30
3,071

30,000

'373'

7,897
3,180
1,013

11,401
2,400
1,117
15
600

2,647
6,098
2,897
2,358
973

4,471
495
133

346
3,208
1,823
1,612
293

1,140
371
60
2,373
190

1,697
853
902

90
444
739
766
1,491

772
35,800
30
28,460
4,996

2,056

$10

782
603

84,868
3,217
5,410
10,359
10,210

393

$10

12,878
1,656
9,289
5,537
18,283

5,656
2,496

$1,122
1,604
6,890
1,717
938

18,016
3,954
69
9,541
9,597

4,667
5,649
7,882

2,489
617
658
1,535
316

300
26
36
4,939
376

TO

50,000

4,984

IN

221

$2,550
192
3,066
627
1,226

17,337
60,580
1,083
2,292
38

1,562
405
1,367
739

12
692
143

1,487
13,819
1,101
4,802
2,670

4,829

27,814
1,906
12,819
6,723
1,487

1,375
82
1,477
36

2,650

4,628

6,227
7,867
11,268
11,540
7,401

14,812
459
3,833
7,761

9,718

4,787
5,290

20,164
230
622
26, 555
24,089

789
6,779
264
3,230

210
626
1,614

500
2,232
693
708
96
292
1,027

125
59

1,637
3,039
546

31, 819

166
18,934

12,369

180

$1,217
2,067
87
2,062
663

13, 107

20,000

6,708
815
7,008
205
118

423
695
498
4,190
467

1904.

5,671

.

$670
7,747
7,091
16,084
7,576

222

$5,897
20,272
4,867
17,786
4,387

$1,245

16,304
7,907
9,109
19,440

26,233
3,070
2,751
34,634
26,924

Davenport, Iowa.

Bents.

77,119
32,248
32,456
12,909
2,512

12,054

19,500
94,764
3,046
3,673
1,119

Tacoma, Wash...

Fees.

$2,059
51,858
18,108
48,095
1,814

$3,753

HAVING A POPULATION OF
$9,907
24, 118
8,709
20,531
7,648

Holyoke, Mass
Fort Wayne, Ind

Charges.

receipts.

87,348
5,222
7,175
11,416
12,728

3,984
37,263
1,281
39, 124
6,155

Somerville, Mass

16,112
5,861
12,393
10,022
18,942

87,348
6,222
7,175
11,416
12,728

Lawrence, Mass

25,923
17,021
3,533
9,573
9,160

15,112
6,861
12,786
10,022
20,998

Springfield, Mass

97,468
32,994
33,712
13,129
8,214

25,923
17,326
3,533
15,129
11,666

Oakland, Cal

$3,871
58,238
32,065
54,063
10,328

102,125
38,643
41,694
13,129
8,214

Pes Moines, Iowa
New Bedford, Mass.

.

CLASSIFIED BY SOUBCE.

Total departmental
receipts.

Savannah, Ga
Hoboken, N. J

state arianged alphabetically

815
355
1,506
1,176

S243
1,587
689
66
1,373

$37, 776

427
542
499

1,737
830
328

500

312

3,709
1,196

628

2,384
1,116
343
437
39C

1,860

123

176
219
3,815
3,472
1,226

33
70
150
1,086
1,056

2,110

82
179

173
8
673

2,700
526
1,800
2,553

471

1,345
764

Including certain erroneous receipts subsequently corrected by relund payments reported in Table

589
20,672

1,230

3,304

824
4.

626
203
179
718
9,397

259
1,843
429
4,181
257

141
MUNICIPAL SERVICE INCOME: 1904—Continued,
and th%nuinbei assigned to each,

see

page

GKOUP

37.]

III.-CITIES

HAVING A POPULATION OF

50,000

TO

100,000

CLASSIFIED BY BEPAETMENTS, OFFICES, AND ACCOUNTS.
\

IN 1904-Continued.

142
Table

13.—DEPARTMENTAL KECEIPTSi FROM

[For a

GROUP

IV.— CITIES

HAVING A POPULATION OF

30,000

TO

list of

60,000

IN

CLASSIFIED BY CHAEACTEK.

City

num-

CITY OB MUOTCIPALITT.

ber.

Receipts

from public.

120

Springfleld, 111.

121
122
123

York, Pa
Salem, Mass...
Maiden, Mass.

12-1

Chester,

125
126

Chelsea,

127

Passaic, N. J

$6,663
3,280

21,824
2,919

130

Superior,

131

KnoxviHe, Term..

132

Newcastle, Pa
Eockford, 111
Jacksonyille, Fla.

135
136
137
138
139

Wis

Pouth Omaha, Nehr.
Fitchhurf];,

Mass

Galveston, Tex
Macon, Ga
Canton, Ohio

Mo

140
141
142
143

Joplin,

144
145
146
147

Woonsocket, R.

148
149
160
151

Sacramento, Cal
Oshkosh, Wis

Auburn, N. Y.
Wichita, Kans.
Racine, AVis
I.

.

Joliet,Ill

Taunton, Mass
Chattanooga, Tenn.

La

Crosse,

25,361
37, 906
4,297
6,963
6,250
867
11,944
8,474
12, 439
3,902

1,377
25, 490
44, 460
10, 125
3,146

3,422
26,368
897
7,815

16, 511

30,08.3

14, 619
6,163
21,210
24,083

Wis

10. 484

Council BlulTs, Iowa.

Service
transfer

$1,651

10,

6,163
21,478

637
1,976
5,168
2;

484
2,637
1,941
5,168

Charges.

receipts.

1,377
26, 490
44, 460
10,125
3,146

3.422
27:620
897
7,815

Elmira, N. Y
Atlantic City, N. J.

134

29,082
38,355
4,297
6,963
6,250
1,019
11,944
8,474
12, 439
11,166

Mass
Newton, Mass

128
129

133

$6,663
3,280
33,359
17,881
2,919

33,3.59

Pa

CLASSIFIED BY SOUBCE.

Total departmental
receipts.

$3,943

3,721
450

7,264

1,252

1,892

268
6,000

35

the cities in each state arranged alphabetically

1904-Continuecl.

143
MUNICIPAL SERVICE INCOME:

1904-Continued.

and the numliei assigned to each, see page

37.]

GROUP

IV.-CITIES

HAVING A POPULATION OF

30,000

TO

50,000

CLASSIFIED BY DEPARTMENTS, OFFICES, AND ACCOUNTS.

IN

1904^-Coutlaued.

144
Table

13.—DEPARTMENTAL RECEIPTS FROM
•

[For a

list of

the

—Health conservation and

rV.— Highways.

sanitation—Continued.
CITY OE MtraiCIPALITY.

Sanitation.

Sewers and
sewage disposal.

Grand

total

Refuse

General
adminis-

Streets.

Sidewalks.

$491,063

$3,458,590

$331,297

$1, 369, 171

109,962
2,195
11,512
1,893

37,619
16,795
67,427
22,901

2,148,786
482,621
541,751
282, 432

146,761
71,852
86,342
26,342

623,653
325,846
214, 799
204,873

49,235
107,590

I.—CITIES HA.VING

.All

other.

posal.

$134, 742

66, 134

Bridges
other than
toU.

tration.

dis-

268, 104

GROUP
1

Total.
Street
cleaning.

$125, 562

Group I...
Group II..
Group HI.
Group IV..

each state arranged alphabetlcaU;

ACCOUNTS—Continued.

CLASSIFIED BT DKPAETMENTS, OFFICES, AND

III.

cities in

A POPULATION OF

300,000

OR OVER IN

1904.

S121, 846

4,632
46,263
20,104
15, 490

$1,546,887

81,070
5,809
17,454
17,513

1,292,770
32,851
208,052
18,214

145
MUNICIPAL SERVICEE INCOME: 1904—Continued.
and the number assigned to each,

see

page 37.]

CLASSIFIED BY DEPAETMENTS, OrFICES, AND ACCOTINTS—Continued.

146
Table

13.—DEPARTMENTAL RECEIPTS PROM

[For a

GROUP III—CITIES HAVING A POPULATION OF

50,000

TO

100,000

'

list ol

the

cities in eaeJi state

IN 1904— Coatiaued.

arranged alphabetically

14T
MUNICIPAL SERVICE INCOME:
and 1±e jaumber assigned to

ea,ch,

*

i9(M~CoMfcimie(L

see page 37.]

GKOUP

III.-CITIES

HAVING A POPULATION OF

50,000

TO

100,000

IN

CLASSIFIED BY DEPARTMENTS, OFFICES, AND ACCOUNTS— Continued.

1904-Contiira6a.

148
Table

13.—DEPARTMENTAL RECEIPTS FROM

(For a

GEOUP

IV.—CITIES

HAVING A POPULATION OF

30,000

TO

50,000

•

list of

the cities in each state arranged alphabetically

IN 1904—Continued.

149
MUNICIPAL SERVICE INCOME:

1904^Coiitmued.

and the ntuulier assigned to each, see page

37.]

GEO UP 1V.-CITIES HAVING A POPULATION OP
CLASSIFIED BY DEPARTMENTS, OFFICES, AND

30,000

TO

60,000

IN 1904-Continnea.

ACCOUNTS— Continued.

150
Table
[For a

CLASSIFIED BY CHAEACTEB.

of the cities in each state arranged alphal>etioaiiy

CLASSIFIED BY SOUBCE.

Total

City

num-

CITY OE MUNICIPALITY.

ber.

receipts ol

municipal
industries.

Receipts

from public.

Grand

total

Service
transfer

Charges.

$53,232,434

$1,204,668

$1,710,315

33,241,612
8,365,705
6,732,575
4,892,542

664, 120

905,012

113,919
179,515
247,014

269, 711

8,804
12,331
1,212
3,247

I.— CITIES

Privilege
rentals.

Bates.

$2,048,778

$25, 594

33,906,732
8,479,624
6,912,090
6,139,556

GROUP

Bents.

Fees.

receipts.

$54,437,002

Group I
Group II
Group III
Group IV

1

list

14.—RECEIPTS » OF

HAVING A POPULATION OF

288,951
246, 641

300,000

OB OVER IN

$4,014,966

$46,435,824

654, 669

3,825,705
83,839
37,092
68,330

26; 873, 490

1,

189,366
124, 497
80,246

1904.

7,771,417
6,242,584
4,548,333

151
MUNICIPAL INDUSTRIES:
'

and the number assigned to eacb,

ciiASSiFiED

1904.
see

page

BY SOURCE—continued.

37.]

152
Table
[Tor a

GROTTP ni.— CITIES HAVING A POPULATION OP

City

£0,000

TO

100,000

list of

14.—RECEIPTS OP
'

the cities in each state arranged alphabetically

IN 1904— Continued.

153
MUNICIPAL INDUSTRIES: 1904—Continued,
and the number assigned to each, see page

GEOUP
CLASSIFIED BY

socKCE—Continued.

37.]

III.-CITIES

HAVING A POPULATION OF

50,000

TO

100,000

IN 1904-Continued.

154
Table
[For a

GROUP IV.— CITIES HiVING A POPULATION OF

City

30,000

TO

50,000

list of

14.—RECEIPTS OF
>

the cities in each state arranged alphabetically

IN 1904— Continued.

155
•

MUNICIPAL INDUSTRIES: 1904—Continued.
and the number assigned to each,

see

page

GKOUP
CLASSIFIED

BY SOURCE—eontinaed.

37.]

IV.—CITIES

HAVING A POPULATION OP

30,000

TO

50,000

IN 1904— Contmued.

156
Table

15.—PAY>ffiNTS, RECEIPTS, AND BALANCES OP PRIVATE TRUST FUNDS AND ACCOUNTS:
[For a

list

of the cities in eacli state arranged alphabetically

and the number assigned to

'

1904.

ea«h, see page 37.]

PAB VALUE OF
City

num- CITY OK

MTTNICIPALITT.

For in-

ber.

vestments
purchased.3

Grand total
Group I
Group II
Group III
Group IV

For purtrusts.

11,141,419
2,699,069
167,708
190, 168

GROUP
1

of year.

poses ot

$183,902 $14,088,364

96,455
72,947
2,500
12,000

Aggregate
of all payCash and
ments, and
cash credcash and
its at close
cash credat close
of year.s

its

cash credits at beginning of

From

in-

vestments

From

disposed

year.

interest.

of.«

$4,168,278
3,265,207
712,773
66,578
123,720

I.— CITIES

$18,440,644

IN-

VESTMENTS AT CLOSE
OF TEAR.

Cash and

For purposes of
trusts.

City securities.

Other

in-

$111,067

$6,621

$14,206,657

$230, 360

$300, 300

3,012,876
932,275
95, 105
76,053

5,985
103,742

2,795
1,406
1,737
633

11,481,426
2, 347, 366
129,944
247,822

124,955
83,227
2,905
19,273

224,300
76,000

HAVING A POPULATION OF

300,000

OH OVER IN

1904.

year.<

vestments,

S4, 116, 309

1,330

Private
trust liability at
close of

$4,698,938
162
1,020,300
145,483
142,993
3, 390,

157
Table

15.—PAYMENTS, RECEIPTS, AND BALANCES OF PRIVATE TRUST FUNDS AND ACCOUNTS: > 1904—Continued.
p'or a

list

of the cities in each state arranged alphabetically

GROUP
g

City

IV.— CITIES

and the number assigned to

HAVING A POPULATION OF

30,000

TO

50,000

each, see page 37.]

IN

1904.

158
16.—PAYMENTS, KECEIPTS, AND

Table
[For a

list ol

the cities in each state arranged alphahetically

CASH ON HAND AT CLOSE
OF YEAR.

PAYMENTS.

For investments purNinnber
CITY OB MUNICIPALITY.

chased.

For accrued

Aggregate of
all payments, and
cash on

In-

terest.

ol lunda
re-

ported.

To

On invest-

Total.

From

From

public.

city.s

ments

On city

other

securi-

than

public

for purposes of
trusts.

Transfer

Included

pay-

with city
cash."

Reported

hand at

only as
trust fund

close of
year.'

cash.s

ties.

city securities.

Grand
Group I
Group II
Group III
Group IV

total

380

$10,080,814

$2,036,023

130

8, 120, 961
986,089
411, 579
562, 195

1,367,222
99,382
183, 620
384, 799

GROUP
1

I.— CITIES

$2,059,437

$2, 849

$4, 566

352
646,064
73, 180
100, 841

116
364

3,785
476

1, 340,

$4,973,175

Si, 005, 776

758
288,606
103, 129
38, 682

866,718
52, 198
51, 650
35,209

4, 542,

2,369

HAVING A POPULATION OF

300,000

OR OVER IN

1904.

$211,388

$2,775,716

$13,067,917

766

1,405,668
762, 977
461, 499

9,726,365
1,739,066
884,710
717,776

199,

"ii,'632'

165, 581

159
BALANCES OF PUBLIC TRUST FUNDSi^
and the number assigned to each, see page

CASH ON HAND AT
BEGINNING OF YEAR.

37.]

1904.

160
Table

16.—PAYMENTS, RECEIPTS, AND BALANCES
[For a

GROUP

III.— CITIES

HAVING A POPULATION OF

50,000

TO

100,000

list of ttie

dtioa In each: state arranged alphabetteaHy

IN 1904-Continued.

161
OF PUBLIC TRUST FUNDS:' 1904—Continued,
and the number assigned to each, see page

GROUP
CASH ON HAND AT
BEGINNINQ OF TEAK.

37.]

III.-CITIES

HAVING A POPULATION OF

50,000

TO

100,000

IN 19D4-Continued.

162
Table
[For a

17.—PAYMENTS RECEIPTS AND

list oi tlie cities in

each state arranged alpliabetically

PAYMENTS.
Aggregate

For investments
City

num- CITY OB MOTaClPALlTY.
ber.

Number

purchased.!

For accrued

Cash on
hand at

interest.

of funds
reported.

Miscella-

neous

On invest-

Total.

From

From

public.

city.8

ments
other than
city

On

city
seouri-

Transfer

close of
year.

payments payments.

of all

payments,
and cash on

hand at
close of
year.«

Cash on
hand at
beginning
of year.

to public.

ties.<

securities.

Grand
Group I
Group II
Group III.
Group IV..
.

total.

34

52,125,848

$170,686

384
604, 512
89, 312
129, 640

GROUP
2

100,000
8,222
7,258

I.— CITIES

$493

$1,687,802

$400,680

1,155,995
404, 165
69, 184
58,458

65, 261
83, 311

347
4,106
1,072

7,800
62, 359

HAVING A POPULATION OF

$196,708
191, 183

$70, 169

65, 206

1, 402,

300,000

OR OVER IN

1904.

218, 351
33, 767

$2, 526, 528

$82,284

645
587,823
307, 663
163,397

12, 196
62, 529

1, 467,

7,319
240

163
BALANCES OP INVESTMENT FUNDS:*
ffind

the

number assigned

1904.

to Gaoh, see page 37.]

EECEIPTS.

164
Table
[For a

list ol

18.—PAYMENTS, RECEIPTS, AND

the

cities in eacli state

arranged alphabetically

Aggregate

For investments

Number
CITT OE MUNICIPALITT.

purchased.

For accrued

Cash on

interest.

hand at

of funds

Miscella-

reported.

On

Total.

From

From

public.

city.'

neous

invest-

ments
other than

On city

city

Transfer

close of
year.

payments payments.

of all

payments,
and cash on

hand at
close of
year.8

Cash on
hand at
beeinning
of year.

ties.<

securi-

to public.

securities.

Grand

total

Group I
Group II
Group III
Group IV

$92,952,299
66,548,967
13,533,666
7,102,716
5,766,950

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 .
Detroit, M;ich

$5,493,566 $38,451,511
2,350,899
947,831
1,408,178
786,958

I.— CITIES

$41,142,872
689,560
4,761,997
1,093,500

28,981,978
6,689,846
1,410,432
1,369,255

$8,338
18"

2,615
3,891
1,814

$32,359 $39,738,178

$9,228,347

$22,768,832

$115,721,131

$16,434,185

29,773,493
4,468,936
3,034,793
2,470,957

5,432,855
1,422,152
1,239,926
1,133,414

13,327,622
4,600,219
2,889,342
1,951,649

79,876,689
18,133,885
9,992,058
7,718,599

8,007,530
3,317,524
3,000,992
2,108,139

10,024
12,286
5,497
4,552

HAVING A POPULATION OF

300,000

OR OVER IN

1904.

165
BALANCES OF SINKING FUNDS:'
and

tlie

number assigned to

each, see page

1904.

37.]

EECEIPTS.

166
Table

18.—PAYMENTS, RECEIPTS, AND BALANCES
[For a Ust of the

GROUP

III.-CITIES

HAVING A POPULATION OF

50,000

TO

100,000

cities in

each state arranged alphabetically

IN 1904-Continued.

167
OP SINKING FUNDS: '

1904^Continued.

and tha number assigned to each,

see

page

GROUP

37.]

III.-CITIES

HAVING A POPULATION OF

KECEIPTS.

50,000

TO

100,000

IN 1904-Continued.

168
Table

19.—TOTAL AND PER CAPITA DEBT OBLIGATIONS AT CLOSE OF YEAH, TOGETHER WITH CHANGES
[For a

list of

the cities in eaoli state arranged alpliatetioaUy

PAK VALUE OF DEBT OBLIGATIONS AT CLOSE OV YEAE.
Aggregate.

CITY OE MT7NICIPALITY.

Total.

Revenue
and tax

Grand

total

loans.

Special

Classified as issued

Outstanding Other debt
warrants.
obligations.

City govern-

ment.

Independent
school

byOther divisions of

districts.

municipal
government.

$1,531,462,666

$1,368,563,122

$69,385,311

$70,304,101

$20,747,766

$2,462,355

$1,433,815,658

$31, 599, 472

$66,047,625

1,041,496,046
229,379,316
152, 523, 320
108,063,973

940,644,820
197,846,635
136,393,095
93,678,672

46,454,343
13,660,379
5,877,208
3,603,381

39,041,126
15,034,271
8,084,529
8,144,176

14,387,031
2,343,869
1,666,826
2,360,040

968,726
604,162
511,662
377,805

090,343,402
202,726,466
144,286,966
06,458,834

6,075,617
10,317,207
7,977,854
7,228,794

45,077,027
16,335,663
258,600
4,376,345

GKOUP
1

assessment

loans.'

General
bonds.

Group I
Group II
Group III
Group IV

by character.

Classified

I.— CITIES

HAVING A POPULATION OF

300,000

OE OVER IN

1904.

169
DURING YEAR IN PAR VALUE OF DEBT OBLIGATIONS » AND OF SINKING FUND ASSETS: ^
and the number assigned to each,

see

page

37.]

PAR VALUE OF DEBT OBLIGATIONS AT CLOSE OF YEAR—Cont'd.

1904

170
Table

19.—TOTAL AND PER CAPITA DEBT OBLIGATIONS AT CLOSE OP YEAS, TOGETHER WITH CHANGES
[For a

GEOTTP III.— CITIES HAVIVG A POPULATION OF

50,000

TO

list of

100,000

the cities in eaoli state arranged alphaljetically

IN 1904—Continued.

171

DURING YEAR IN PAR VALUE OP DEBT OBLIGATIONS^ AND OF SINKING FUND ASSETS: '
and the number assigned to each,

see

page

GROUP

19tf4-Continued.

37.]

III.-CITIES

HAVING A POPULATION OF

PAB VALUE OF DEBT OBLIGATIONS AT CLOSE Or YEAS^-COnt'd.

60,000

TO

100,000

IN 1904-Continuea.

172
Table

19,—TOTAL AND PER CAPITA DEBT OBLIGATIONS AT CLOSE OF YEAE, TOGETHER WITH CHANGES
[For a

GROUP IV.—CITIES HAVING A POPULATION OF

30,000

TO

60,000

list of

the cities in each state arranged alphabetically

IN 1904— Continued.

173

DURING YE:AR in pas VALUE OF DEBT OBLIGATIONS ^ AND OF SINKING FUND ASSETS:^ 1904—Continued,
and the number assigned to each,

see page 37.]

GROUP
TiS,

VALUE

Aggregate

01'

IV.-CITIES

HAVING A POPULATION OF

DEBT OBLIGATIONS AT CLOSE OF YEAR— Cont'd.

—Continued.

30,000

TO

mCKEASE
Debt

Per capita.

50,000

DTJEINO

IN

1904-Continued.

YEAB IN FAB VAltTE OFSinking fund assets.

obligations.

City
Classified as.held

Debt

hy—
Less sinking
fond assets.

Debt leas
Total
debt.

Public.

sinldng

fund

Total.

Held by

Held by

public.

city funds.'

$103,393
32,769

S2,600
29,060
37,000
77,230
81,700

{1,186,306
1,043,536
794,950
1,323,742
947,277

$31.64
28.97
21.86
49:54
28.98

$31. 64

1105,193

27.94
21.32
35.62
25.84

'239,822
6 7,760
10,000

6

1,267,000
4,967,«19
780,439

638,133
1,928,170

51.99
190.60

34 57

1,137,795-

7,500
223,000

32.07
72.58

125.68
21.75
32.07
61.03

27,087
24, 618
6 37,947
6 49,203
45,005

6

2,364,010

1,267,000
4,543,309
780,439
1,145,295
2,175,237

l,2S3,Zltt

169,795

1,189,826
1, 449, 603
511,624

40.13
41.91
15.04
18.89
40.32

33.55
41.62
15.04
18.89
40.32

1,058,943
778^200
1,763,750
9SI,00a

1,463,173

511,624
500

641,690
1,368,000

357,173
379,000
259,000
65,305

235,279
661,085
1,072,805
588,068

287,000
'i98,'867

176,900
492,Ii30

100,500

647,717
569,649

all

curities.

26.83
58.22

890,048
1,522,958
2,937,475
723, 389
1,605,058

50.21

46.54
90.07
22.23
49.45

7.25
20.60
33.68
IS. 58

6.85
20.60
33.68
17.72

36
33.67

103.

84.15
15.97
72:94
31.82

176,900
492,130
586, 112
569,649

74 21

5.81

2,330,092
498,797
1,561,748
966,218

5.81
16.34
20.18
22.47

16 34
25.76
22.47

15.97
50.41
31.28

44,019-

6

204,116
46,063
629,668
6 43, 150
199,366

$1,800
11,250
6188,469
52,600
65,900

$29,567
359,117
123,063
15,045

H30,715
37,947
6 49,208
6 81,495

128,600

$11,260
185,605
62,600
65,900
61,913
155,113

22,953

126, 500

76,416
795

Sinking, favestment,

.

,

and public trust funds„

120

14, 462
119,295
130,813
6 5,045

121
122
123

34,826.

125
126
127
128
329

6

6

6,667

6144,750
6 37,947
6 49,203
s

48,205
65,244
75)529
6 8,457
204, 116

264, 116-

36,893
5,668
6 40, 150
187,673
6

619,884
20,314
62,200
6 9,246
82,275
618,124

58, 542

13,520.

65,244
75i529
6
8i467

135,000
83,670
23,776
20,314

2,200
9,246
82,275
6 18,124

6

6

795

49,000'

82,000
6 83,670

6

$18,307
173,512
125,653
6 50,855

6

69; 859

6

6)557

6

6 9,170
624,000
63,000
11, 693

6

10,483
796,546
1,946
22,330

6

21,433
172,546
4,945
22,330

5

610,960
624,000
6 3,000

56,546
166,878
6 45,095
177,036
6

15,413
21, 163

12,357

12,357

27,770
21,163
118,278
10,992

6

curitieSfc

14)255

103,647

5

ber.

SG-

6

27,770
21,163
118,278
10,992

6

6

61,913
169,368

34,826

num-

$106, 193
6

61,913
155,333

50,339
49,000
65,244
75,529
6 8,457

6
6

51,363
6 5,160
6 55,900

City

63,000

6

118,278
13,992

3,000

63,000

55,360

2,360

53; 000

'43,' 660'

80,597
5,062

38,597
5)062

42,000

6

6

30,917
23,168

6

30,917
23,168

revenue loans, tax warrants, tax
short-term loans in anticipation of taxes, commonly designated as revenue bonds,

loans, ets.
<

6^,190

661,085
1,072,805
S60,7ia

2,355,000
498,797
2,060,775
972,814

3lncluding

2L75

1,368,000

890,048
1^648,096
2,991,958
838,841
1,564,460

city se-

assets.

City-funds.^

»1, 183, 706

Other than
Total.

obligations less
sinking fund

-"^
Decrease.
»

6

79,640
83,670
56,821
15,252

62,200
6 9,246
51,358
5,044

certificates,

124

130
131
132
133
134
135
136
137
138
139

140
141
142
143

144

^45
146
147
148
149

160
151

temBsraiy

174
Table

20.—GENERAL BONDS AND SPECIAL ASSESSMENT LOANS OUTSTANDING
[For a

list of tlie cities in

each state arranged alphabetically

ISSUED FOB QENEBAL MUNICIPAL PUKPOSES.

ISSUED FOE MUNICIPAL INDUSTEIES.
City

num- CITY OK MUNICIPALITY.

Total.

ber.

Water-

Total.

Grand

total

$1,438,867,223

$422,328,083

$252,864,758

979,685,946
212,880,906
144,477,624
101,822,747

Group I
Group II
Group III
Group IV

300,325,858
60,343,360
35,457,225
26,201,650

143,378,883
57,941,750
31,133,225
20,410,900

GROUP
Now York, N.Y..
Chicago, 111
Philadelphia, Pa
St. Louis, Mo

.

.

Boston, Mass

Baltimore

,

Md

Cleveland, Ohio...
Buffalo, N.
San Francisco, Cal
Pittsburg, Pa

Y

Cincinnati, Ohio..
Detroit, Mich

Milwaukee, Wis...
New Orleans, La..

Washington, D. C.
Newark, N. J
Minneapolis, Minn.
Jersey City, N.J...
,

Ky

Indianapolis, Ind.

Electric
liglit

and

gas works.

$815,825,106

$49,632,599

568,072,521
117,520,999
73,487,891
56,743,695

35,874,119
7,164,500
3,506,580
3,087,400

$143,913,855

39,962,883
23,995,402
18, 469, 523

6,627,500
4,310,000
3,605,202

6,627,500
3,950,000
3, 491, 382

360,000
113,820

600
25, 498, 852

2, 150,

300

2,125,300

25,000

37, 559, 140
8, 254, 939
7, 669, 668

6,321,200
1, 805, 000
400, 250

5,811,600
1,155,000
400,250

509,600

$865,000
245,000
10,264,700

4, 680,

II.— CITIES

HAVING A POPULATION OF

39.977,000
1,930,000
6,647,000
1,858,000

$336,000

27,000

Toledo, Ohio
Denver, Colo
Allegheny, Pa
Columbus, Ohio..
Worcester, Mass.

7,810,206
3,712,500
9, 409, 490
11,499,184
10, 899, 500

827,000
140,500
2,960,000
3,386,000
4,190,000

797,000
136,000
2, .541, 000
2,782,000
4, 190, 000

750
2,760,000

131,100
1,000

2,210,750
2,700,000

Los Angeles, Cal...
Memphis, Term
Omaha, Nebr
New Haven, Conn.
Syracuse, N.
St. Joseph,

Y

Mo...

Scranton, Pa
Paterson, N, J . .
Fall River, Mass.
Portland, Oreg...

4,517.305
17,2.'!7,000

150
500
6,544,000
3,297,500
7,717,407
5, 483,
6, 213,

2,049,850
2,123,373
4,007,786
6, 118, 500
7,831,036

GEOUP

and

depart-

ments.

School
buildings

and

sites.

Libraries,
art gal-

and
museums.

leries,

$9,624,585 $134,396,108 $15,848,358
6,789,855
1,591,800
799,930
443,000

88,879,086
17,298,508
16,673,344
ir, 645, 170

13,877,058
1,607,300
338,000
126,000

1904.

$278,829,131
42,471,310
36,882,070

$22,958,687
7,000
1,490,000

75,500,906

8,164,932

17,682,083
18, 261, 402
12, 963, 630
4,680,600
21, 679, 452

700,000
760,000
528, 40O
170,000

27, 632, 640
6, 449, 939
7, 209, 418

484, 600
168,000
452,500

100,000

$10,312,000
1,930,000
5,678,100
1,859,000

14,000
5,514,000
2,221,000
2,370,000
3,944,000

I.

Police
fire

$4,198,654

610,000

$59,024,761 $11,683,258
1,242,000
5,805,000
10,869,726

719,000

2,189,000
2,362,500
1,077,600
2, 427, 500

250,000

434,000

841,000
1,428,000
1,612,000

42,000
60,000
393,000

$15,000
93, 100

11.116,700
1,180,000
815, 625

$360,000
100,000
226,000

45,800
1,522,000
694,000
150,000
1,895,000

70,000

200,000

520,000
455, 500
1,736,500
827,000

80,000

960,160
223,600
875,000
1,000,000
687,100

100,000
100,000
32,300

'539,'76i'

602,000

405,600

739,800

18,029,940

18,262,940

41,000
5.514,000
2^221,000
2,520,000
3,944,000

.

OE OVER IN

300,000

$76,745,993
4,052,108
24,975,750
5,808,000
8,226,000

8,162,917
10,430,000
8,022,817

E

buildings.

155,431,975
1,351,100
3,892,000
4,203,350

1,515,000
1,050,500
432,000
1,587,400

$220,659,848
4,062,108
25,840,750
6,053,000
18,490,700

$12,055,130
20,068,700
9,563.996
18,457,059
9,659,000

Municipal

Total.

$4,584,900 $164,878,425

HAVING A POPULATION OF

I.— CITIES

Minn
Eochesler, N. Y..
Kansas City, Mo..

Providence,
St. Paul,

All other
industries.

$552,856,877
56,076,418
69,837,820
22,439,278
94,121,605

GROUP

Louiavillf

works.

2, 210,

4,085,000

1,976,000
000

III.— CITIES

28,000
74,000

0,000

75,000

1,975,000
3,160,000

50,000

616,000

HAVING A POPULATION OF

50,000

5,100,206
3,400,000
6, 864, 490
7, 470, 184
2, 394, 500

3,025,400
2.206,500
4,030,100
3,097,500
3,360,407
1,021,500
1,898,373
4,007,786
4,143,500
3, 579, 536

TO

1904.

$1,800,000
1,000,000
673,000
197,600

2,232,805
11,723.000
6,029,917
3, 660, 000
4,066,917

30,000
$4,500
391,000
530,000

IN

300,000

$12,055,130
7,367,700
7,633,996
2,912,552
6,239,000

4,086,000

76,000

3, 715,

150,000

TO

100,000

829,000

160,000
268,000
150,000

"54i,'6ci6'

100,000

40,000
10,000
91,000
283,000

156,000

77,000
281,000

168,600

500,000
'36o,"666

'"95,'

666

"58,' 200

220,000

768,000
1,036,633

6,000
676,000

680,000
110,000

IN

1904.

250,000

175
AT CLOSE OF YEAR, CLASSIFIED BY PURPOSE OF ISSUE:
and tli9>nambei assigned to each,

1904.

see page 37.]

ISSUED FOR QENEKAL MUNICIPAL PUEPOSES—Continued.

176
f

Table

20.—GENERAL BONDS AND SPECIAL ASSESSMENT LOANS OUTSTANDING
[For a

GROUP

III.-CITIES

HAVING A POPULATION OF

60,000

TO

100,000

list ol

IN

the

cities in eacli

1904-Contiiiued.

state arranged alphabetically

177
AT CLOSE OF YEAR, CLASSIFIED BY PURPOSE OP ISSUE: 1904—Continued,
and

tUfe

number assigned to

each, see page 37.]

GROUP

III.—CITIES

HAVING A POPULATION OF

ISST^D FOB GENERAL MUNICIPAL PUKPOSES—Continued.

50,000

TO

100,000

IN 1904— Continued.

178
Table

20.—GENEEAL BONDS AND SPECIAL ASSESSMENT LOANS OUTSTANDING
[For a

GROUP

IV.— CITIES

HAVING A POPULATION OF

30,000

TO

50,000

list ol

the cities ui eacli state arranged alpliabetically

IN 1904— Continued.

179

AT CLOSE OF YEAE, CLASSIFIED BY FUBPOSl OF
and the number assigned to

'

ISSUE: 1904—Continued.

each^. see pa;ge 37.]

GROTTP IV.— CITIES HAVING A POPULATION OF
ISSUED FOR GENERAL MTTNTCIPAL PURPOSES—Continued.

30,000

TO

50,000

IN 1904—Continued.

180
Table

21.—GENERAL BONDS, REVENUE AND TAX LOANS, AND SPECUL ASSESSMENT LOANS OUTSTANDING AT CLOSE
OF YEAR, CLASSIFIED BY REPORTED RATE OF INTEREST: 1904.
[For a

list ol tlie cities in eaoli

state arranged alphabetically

and the number assigned to

each, see page

37.]

CLASSIFIED BY KATE OF INTEREST.
City

num-

CITY OK MtTNICIPALITT.

TotaJ.

ber.

Other reported

5J

*i

rates.

Grand total.
Group I.
Group II..
Group III.
Group IV.
.

$1,608,252,634
1,026,140,239
226,431,286
150,364,832
105,326,128

$227,804,669 $616,924,806 ]$392,287,079 $42,436,819 $125,669,194 $1,099,900 $41,579,100 $21,269,649

218,234,619
7,641,000
1,569,960
369,000

GROUP

I.— CITIES

441,831,539 186,209,103
6,777,875
95,831,371 13,665,020
36,439,435
7,537,191
24,533,747
69,009,051
41,237,554 9,456,733
13,120,035

HAVING A POPULATION OF

48,426,912
24,588,290
26,645,200
26,009,792

300,000

13,662,227
24,000 11,921,556
310,000
7,364,113
8,631,204
765,900

OR OVER IN

1904.

15,868,682
4,092,167
1,213,300
85,600

Bate not
reported.

$94,830,876 $45,360,542

73,618,116
17,913,050
2,937,210
462,500

21,612,216
9,315,346
9,245,070
5,187,910

181
Table

21.—GENERAL BONDS, REVENUE AND TAX LOANS, AND SPECIAL ASSESSMENT LOANS OUTSTANDING AT CLOSE
OF YEAK, CLASSIFIED BY REPORTED RATE OF INTEREST: 1904^Contmued.
[For a list of the cities in each state arranged alpliflbetlMlIly and

GEOUP

III.—CITIES

HAVING. A POPULATION OF

tlie

number assignea~to eaeh,

60,000

TO

100,000

see page 37j]

IN 1904— Continued.

182
Table

22.—VALUE AT OLOSE OF YEAR OP PRINCIPAL SALABLE
[For a

list ol

the cities in each state arranged alphatietlcaUy

183
POSSESSIONS. EXCLUSIVE OP SINKING
and the number assigned to

FUND

ASSETS:

1904.

each, see page 37.]

SALABLE BUT UNPRODUCTIVE POSSESSIONS.'
City
Total.

Municipal

Police de-

Fire de-

buildings.

partment.

partment.

11,333,944,403

$96,669,654

966 883,855
175,640,390
117,885,137
73,535,021

63,829,896
14,586,078
10,812,216
7,441,364"

houses.

15,377,603
2,689,832
2,118,709
1,009,762

30,179,313
10,882,290
9,521,232
6,981,236

23,883,661
2,235,377
2, 160, 160
541,510

I.— CITIES

$3,877,400
1,327,036
4,600,000
826,550
1,129,700

14,601,311
37,078,749
16,157,935
46,610,100
20,993,660

2,387,412

645,448
882,444
1,110,000
2,665,600
1,289,800

684,885
666,656

1,055,970
8,400,000
1,254,200

384,012
479,890
432, 2C0
915,000
234,800

13,499,753
21,642,372
16,356,174
9,665,750

2,550,000
2,210,000
1,240,000
675,000

220,500
539,645
327,810
83,000

1,343,887
2,174,820
1,442,394
575,000

330,000

110,319,084
109,990,900
30,415,360
102,760,290

653, 170

$6,899,600 $16,034,920
2,169,220
4,900,000
2,755,000
1,634,000
735,500
2,457,200
1,373,800

GROUP

650,000
768,000

$16,167,468
13,778,020
12,524,637
5,665,634
5,6«),849

$795,747
2,520,000
1,423,196
775,000
521,600

$328,629
183,000
47,873
338,000
40,500

$856,700
1,064,636
753,796
302,690
562,000

4,484,134
8,776,122
9,523,408
6,428,464
10,529,425

15,000
1,271,451
760,000
401,814
425,020

168,000
442, 120
42,200

438,000
859, 174
637,624

60,785

4,543,859
10,118,444
14,976,855
4,685,532
7,061,791

156,000
6,329
46,405
61,000
101,338

360,466
339,367
367,300
476,000
607,754

5,589,660
3,709,100
5,417,903
4,770,193
4,882,712

424,500
35,000
635,500
244,500
450,000

125,000
87,000
13,000
200,000
31,490

386,000
344,600
244,075
394,664
327,825

1,500,985
3,815,570
2,632,655
4,222,902
4,174,178

134,500
238,100
572,600
423,760
683,500

44,460
13,000
76,365
75,548
21,800

122,000
149,800
241,721
424,514
319,514

GROUP

$10,260
110,000
4,200
141,000

$69,094
470,000
459,946
168,500
325,000

$136,756
92,800
39,228
12,857
87,725

$268,900
189,000
278,900
388,301
232,130

3,595,692
4,589,146
4,644,882
2,307,760
3,375,702

280,000
447,681
514,087
27,000
1,510,000

33,293
118,181
114,854
8,000
15,300

376,000
442,000
312,889
250,000
171,400

2,484,300
1,617,702
1,714,908
1,728,344
3,447,374

162,000
87,600
105,000
140,000
253,000

48,800
43,185
30,000
28,725
126,425

2,000,400
2,973,732
3,077,318
3,664,336
2,928,160

330,000
420,000
57,800
146,516
481,000

47,000
56,100
37,976
84,736

452,000
276,654
251,894
228,515
142,100

168,693,003
eO, 361, 912
46,608,234
35,731,777

300,000

$706,004

$164,482,427

23,280,737
7,212,250
5,661,014
4,289,401

489,917,920
61,484,542
27,860,732
7,834,127

333,994
216,463
149,232
6,326

123,166,999
20,744,861
11,832,998
8,748,669

'

OE OVER IN

1904.

$7,128,800
2,719,384
367,000
105,000
6,194,800

$288,164,700
30,663,205
31,000,000
10,733,950
51,043,800

50,493
19,948
52,000
600,400
185,000

337,379
420,786

3,756,119
6,724,411
4,398,000
6,711,200
4,900,950

669,703
170,000
673,000
1,338,500

2,578,527
19,769,522
6,300,000
20,824,000
7,733,400

510,000
7,800
99,000

260,000
381,862

4,300,000
4,551,145
3,817,970
1,957,750

660,000
4,284,660
190,000

10,378,900
3,034,560
5,040,000

810,000

$80,000
335,000
255,132
61,300
326,600

$533,000
325,000
91,310
652,000

100,000

ber.

sessions.

$677,087,321

$59,548,350
29,291,568
14,767,800
8,743,940
15,223,800

613,600

nmn-

$84,370
160,000

39,974
28,650

21,000

TO

300,000

$6,250,260
3,586,000
,3,009,174
2,184,253
1,660,000

3,777,036
6,962,346
2,611,055
4,967,500
3,269,000

8
9
10

1,311,000
738,200
2,119,900
240,000

11
12
13
14

$3,406,025
42,250
2,883,306
1,057,200
38,666

16
IB
17
18
19

42,600
1,313,908
3,101,600
1,602,526
66,450

20
21
22
23
24

7

1904.

2

$988,567
515,000
530,893
365,991
122,783

2,300,000
2,790,114
2,296,150
2,611,000
3,086,610

IN

$14,136,300
41,226,963
20,002,100
3,926,220
17,869,390

365,000

$2, 920, 300

5,073,234
3,529,957
547,000
1,591,000

$25,000

60,000
6,000

142,500
48,337
95,235

65,000

395,000

1,199,100
2,095,790
2,000,000
1,764,637
6,023,140

161,000
487,400

30,691
289,800
12,400

27,801
225,550
1,600
182,600

751,565

203,600
330,000
763,500
100,000
296,936

1,186,810
3,422,770
8,566,360
348,200
1,198,691

675,591
1,375,468
1,208,600
717,047
279,930

25
26
27
28

190,992

1,896,000
3,680,660
3,068,600
2,694,686
2,640,600

4,250

2,359,600
616,000
2,101,415
2,089,379
2,087,300

164,500
277,500
315,000
176,000
320,000

1,799,000
2,001,600
2,034,413
479,000
1,635,800

324,000
197,600
6,000
892,915
86,080

30
31
S2
33
34

891,036
2,140,600
954,022
1,872,950
1,497,815

65,000
204,000
244,547
370,000

163,000
119,450
305,000
756,000
834,400

82,815

608,420
157,600
58,981

2,700
160,000
17,500
5,100
35,000

'siiooo

1,600

278,735

13,500

28,000
87,009
2,200

1,000

HAVING A POPULATION OF

464,600
208,608
163,279
265,658

beaches.

$8,624,200
961,046
2,296,500
257,000
3,277,100

223,000
3,565
23,334

III.-CITIES

$2,410,005
3,320,069
7,862,236
3,686,489
3,071,655

18,029,372
2,266,326
473,026
349,800

Miscella-

houses and neous unproductive posbathing

$40,443,402

$311,394,926

HAVING A POPULATION OF

304,370

8,000
287,600
455,000
107,000
988,000

gardens.

imis.

$3,049,800
143,316
1,512,600
933,200
3,138,900

95,000

II.— CITIES

Parks and

and muse-

Schools.

HAVING A POPULATION OF

$9,449,357
1,742,987
27,640,000
2,520,000
2,061,800

'$416,812,427

10,202,357
2,970,469
707,685
eOl, 150

Bath

Libraries,
art galleries,

ries.

$21,195,906 $57,564,071 $28,810,708 $14,481,561 $21,108,523

GROUP

"

Asylums
Jails and
and alms- Hospitals. reJormatc-

$140,000
104,015

$119,967
23,000

5,000
14,600

$151,626

1,000

5,000
221,526
172,208

65,000

60,000

76,000

80,000

2,900
5,600

36,000

6,000
10,000

'i6i,'663

122,333
'i28,'368

s

25,760
26,914

Title vested in

60,000

108,634

TO

100,000

IN

$386,288
1,291,146
4,264,862
751,027
341,000

$212,000

1,640,616
1,753,068
2,931,639
1,216,860
468,250

330,000
270,500

630,000
933,517
898,000
920,890
1,233,128

141,500
160,000
143,000
249,000

156,000
538,600
210,000
170,000
755,000

820,000
1,140,000
1,270,000
1,193,363
1,834,050

452,500
410,426
216,839
145,000

329,000
374,500
574,777
201,041
300,000

United States Government.

67,600

10,000
10,217

66,000
342,300
63,000
164, ISO

813,949

37

38
39

1904.

$484,660
1,016,000
2,114,675
1,666,047
1,274,600

307,800
222,957
425,600

100,000
10,160

260,000
611,460
499,245
503,000
862,470

$75,713

7,419

16,000

11,800

2,000

$580,815
23,400
292,910
470,800
371,200

40
41
42

43
44

781,683
824,740
92,641
232,500
202,782

47
48
49

769,500
15,000
62,300
137,460
463,500

60
51
52
63
64

10,600
131,645
448,696
1,436,064
26,000

65
66
57
58
59

184
Table

22.—VALUE AT CLOSE OF YEAR OP PRINCIPAL SALABLE
[For a

GBOUP

III.-CITIES

HAVINa A POPULATION OF

50.000

TO

100,000

list of tlie cities in

each state arranged alphabetically

IN 1904— Continued.

185
POSSESSIONS, EXCLUSIVE OF SINKING
and the numbei assigned to each, see page

GROUP

FUND

ASSETS: 1904-Continued.

37.]

III.— CITIES

HAVING A POPULATION OF

50,000

TO

SALABLE BUT TJNPBODUCTIVl! POSSESSIONS.!

100,000

IN 1904-Contiuued.

186
Table

22.—VALUE AT CLOSE OP YEAR OF PRINCIPAL SALABLE
[For a list of the

QROTJP IV.— CITIES HAVING A POPULATION OF

30,000

TO

50,000

cities in

each state arranged alphabetically

IN 1904— Continued.

187
POSSESSIONS, EXCLUSIVE OF SINKING
and tHo number assigned to each,

FUND

ASSETS: 19Q4i-Continued.

see page 37.]

GEOUP

IV.-CITIES

HAVING A POPULATION OF
SALABIB

BtTT

30,000

TO

UNPRODUCTIVE POSSESSIONS.!

50,000

IN 1904-Continued.

188
Table

23.—ASSESSED VALUATION OF PROPERTY,
[For a

list ol

the

cities in

BASIS OF ASSESSMENT,
LEVIED: 1904.

ETC.,

AND GENERAL PROPERTY TAXES

each state arranged alphabetically and the number assigned to each, see page

REPORTED BASIS
OF ASSESSMENT
VALUATION OF PEOPEETY,

ETC.,

ASSESSED FOR TAXATION.'

IN PRACTICE
(PER CENT OP
TRUE VALUE). ,»

GENERAL

37.]

PEOPEETY TAXES
MUNICIPAL

LEVIED
FOE
PURPOSES.

PEE CAPITA—

City
nximber.

CITY OB MUNICIPALITY.

Rate' per

Subject to general property

Tax

$1,000

taxes.

Total
Subject to
Personal
Real
other taxes.' property. property.

Total.

Real property.

Grand

total

Group I
Group II
Group III
Group IV

$17,672,548,109

$14,761,839,902 $2,713,223,718

11,658,146,412
2,678,674,628
2,000,652,292
1,336,074,877

GROUP
New York, N.Y...

9,941,246,058
2,164,606,827
1,699,625,109
1,066,361,908

I.— CITIES

1,534,941,012
522,369,100
393,511,697
262,411,909

$5,015,463,779
291,329,703
1,215,760,635
1,006,136,200

$625,078,878
111,951,487
1,706,570
115,446,888
220,164,900

Cleveland, Ohio...
Buffalo,
San Francisco, Cal
Pittsburg, Pa

443,541,969
203,220,643
265,819,700
502,895,359
393,459,211

267,353,576
151,995,018
268,781,200
380,282,950
391,445,831

66,572,356
51,225,625
7,038,500
122,612,409
2,013,380

Cincinnati, Ohio...
Detroit, Mich

224,139,960
266,416,750

Milwaukee, Wis . .
New Orleans, La..

184,

177, 190, 590
195,041,400
146,604,786
103,487,400

46,949,370
71, 375, 350
37,710,905
56,089,394

Boston, Mass

Md
N.Y

Baltimore,

.321,

691

168,676,794

340,-382,990

Assessed Reportvalua- ed true
tion.

valuation.'

$300,363,414

$17.00

$819.80

181,969,342
1,708,601
7,615,486
6,301,060

194,262,842
47,575,810
34,485,379
24,039,383

16.66

992. 34
662. 19
622. 94

$60,293,443
12,049,802
109,616,037

300,000

OB OVER IN

100
15
100
70
100

100
15
100
70
100

85
60
67
60
87

85
60
100
33
100

100
80
75

60
100
20
75

1904.

$85,614,496
21,728,306
17,653,104
9,225,254
17,748,448

17.76-

17.24
18.01

lor

municipal
purposes.'

value.

$197,484,489

HAVING A POPULATION OP

$6,640,542,657
403,281,190
1,217,457,205
616,122,321
1,238,350,962

Chicago, 111
Philadelphia, Pa..
St. Louis, Mo

-Amount,

Personal
property.

levy

623.07

189
Table

23.—ASSESSED VALUATION OF PEOPEETY,

ETC., BASIS OF ASSESSMENT,
LEVIED: 1904—Continued.

[Tor a

list of

the eities in each state arranged alphabetieally and the

GEOUP

1II.-CITIES

HAVING A POPULATION OF

VALUATION OF PKOPEETY,

AND GENERAL PROPERTY TAXES

number assigned

60,000

TO

100,000

IN

to each, see page

REPORTED BASIS
OF ASSESSMENT
ETC.,

ASSESSED FOK TAXATIONS

IN

PRACTICE

(PER CENT

TRUE

37.]

1904-Continued.

OF

GENERAL

PROPERTY TAXES
MUNICIPAL

LEVIED
FOB
PURPOSES.

PER CAPITA—

VALUE).!,'

City

num- C3TT OK mmiCIPAUTY.

Subject to general property

ber,

Rate! per $1,000

taxes.

of—
Subject to
other taxes.

Total.

Real property.

Real
Personal
property property.

Amount.

Report

Personal
property.

Tax
Total
valuation.'

*S4,I44,166
55,343,902
16,032,600
63,608,351
51,656,242

151,195,739
44,911,400
12,476,960
39,499,700
44,720,061

$2,948,427
9,260,200
3,665,640
22,469,450
6,936,181

Savannah, Ga

78,868,057
44,125,839
58,056,700
41,851,342

Hoboken.N. J

36,^7,200

62,145,950
34,322,525
51,830,200
27,199,472
33,851,600

15,509,370
9,204,200
6,161,700
14,651,870
2,436,600

10,925,404
28,278,447
27,300,980
32,428,514
33,179,294

7,893,595
22,2X3,055
19,720,820
28, 240, 435
26,668,273

3,031,809
5,996,392
7,676,160
4,188,079
5,166,921

35,044,250
21,699,400
43,463,760
47,028,906
38,925,177

26,961,480
18, 748, 150
40,082,260
37,932,135
28,144,806

9,300,000
097
•18,680,442
26,653,830
12,657,380

,

Lynn, IVIasa
Ses Moines, Iowa

,

New

Bedford, Mass
Oakland, Gal

.

Mass
Lawrence, Mass
SomeiTiUe, Mass
Springfield,

Peoria, 111
Dixhlth, Minn

.•

E vansvUle, Ind
Utica,N.Y
Mancbester, N.

,

H

San Antonio, Tex
EHzabeth, N. J

YonkBrs,N.Y
Waterbury, Conn
Salt Lake City, Utah.
Kansas
Erie,

City,

Kahs

13,UU,S20

. .

Pa

,

Wilkesbarre, Pa
Norfolk, Va
Charleston, B.C

,

Schenectady, N. Y..

Houston, Tex

,

Harrisburg, Pa
Portland, Me

,

Youngstown, Ohio .

21,161,097
18,680,442
31,934,030
18,116,705
24,359,070
34,742,081
31,733,177
49,872,210
24,066,560

GROUP
Danas, Tex
Holyoke, Mass
Fort Wayne, Ind.

< 21, 161,

22, 769, 470
<

26,940,748
31, 733,177
34,803,925
16,751,400

IV.— CITIES

$1,182,302
1,639,201

642,614
493,097
929,462
668,893
700,651

18.34
22.72
21.38
14.22
18.00

11.96
18.18
10.69
12.80
12.60

688. 18

100
50
100
70

3,804,520

30
50
40
67
60

40
50

484,867
401,807
375,824
542,879
607,268

37.00
21.82
20.23
17.00
28.00

11.97
10.91
8.09
10.79
14.00

227.08
367.57
324.16
663.59
322. 67

66
67
60
80

100

461,934
694,842
473,765
889,386
568,089

18.96
20.00
14.93

12.80
12.46
8.96
14.26
11.60

447.02
637.84
688.97

1,445,100

W

(0
5,380,200
6,459,325
1,589,600
7,801,333
16,068,285
7,304,150

9,8.36,790

$510,140

7,362,865
3,993,139
6,437,100

21,388,645
18,875,240
17,818,822
16,794,321
23,774,000

13,862,350
12,448,200
11,684,262
'16,794,321
17,160,230

19,647,787
30,199,325
19,279,676
16,765,554
22,477,820

12,961,660
22,484,077
'19,279,676
16,224,242
22,404,335

6,686,237
7,715,248

25,196,867
6,374,222
24,496,596
11,224,912
18,069,840

25,111,412
4,807,878
17,733,640
8,413,688
10,780,105

85,455
1,666,344
6,763,056
2,811,224
7,289,735

16,581,719
6,646,962
6,969,717
26,588,913
16,049,667

11,931,861
3,741,367
4,765,474
21,223,440
11,126,975

4,649,868
1,904,685
2,194,243
4,684,910
4,922,692

146,897

7,536,295
6,427,040
6,134,570

Sprinefield^hio
Wheeling, W. Va.

AHentown, Pa
Sioux City, Iowa..
Terre Haute, Ind..
Topeka, Kans.....

Davenport, Iowa.

Montgomery, Ala.
Quincy. 111........

East

—

St. Louis, 111.

Haverhill, Mass
Little Bock, Ark...

70
50

60

50

HAVING A POPULATION OF

Augusta, Ga
South Bend, Ind.
Mobile, Ala
Johnstown, Pa . .
Dubuque, Iowa.

Butte, Itlont

171.65
462.12
438.17
621.40
634.02

100

1,174,980
0)
6,003,840
1,380,300

McKeesport, Pa..
Bayonne, N.J

10.90
9.63
12.32
12.62
11.37

88
80
50
90
70

206
18,922,761
18, 701, 968
31,657,540
20,369,670

.

54.50
24.90
17.60
16.87
15.45

8,082,770
2,951,250
3,381,500
9,096,771
10,780,371

«

N Y

1,107.03
643.69
866.98
633.86
564.81

480,507
546,917
490,204

23,310,206
22,096,376
18,701,968
37,661,380
21,739,970

Pawtucket, R.I

10.66
14.63
16.10
10.88
10.12

704, 133

9,076,418
5,513,994
2,448,920
3,618,476
39,015

Blnghamton,

13.31
14.63
16.10
14.50
16.10

20
33

14,911,100
26,369,270
3,384,634
17,745,060
18,507,651

«

$712.63
734.63
219.84
883.72
722.18

20
40
70
80
70

23,987,518
32,030,161
5,833,464
21,263,525
18,546,666

.

16.71
17.98
9.37

76
67

Saginaw, Mich..
Brockton, Mass
Lincoln, Nebr...
Covington, Ky .
Lancaster, Fa...

Wash

$16.42
16.20

75
67

Tacoma, Wash. .
Akron, Ohio

Pa

$15.42
16.20
66.83
17.98
12.49

1,034,086
636,988
933,946
606,844
647,937

1,152,737
599,114
58,800

$10,970,926

Spokane,

76

$834,931
877,665
1,071,621
1,064,585
645,362

23, 310,

1,997,635

W

6,607,860

W

1,631,312
73,485

780,663

30,000

67
100

TO

50,000

IN

1904.

17.83
23.20

for

municipal
purposes.'

100
100

$26,284,300
30,706,150
20,689,280
18,491,267
16,207,570

Birmingham, Ala.

100
100
25
100

value.

80
100
100

$37,355,225
41,051,080
27,952,145
22,484,406
22,644,670

Altoona,

100
lOO
25
100
75

ed true

tion.

Troy.N.Y

valua-

levy

368.83
740.31
806.46
670.82

932. 31

480.33

190
Table

23

—ASSESSED VALUATION OF PROPERTY,

ETC., BASIS OF ASSESSMENT,
1904r-Continued.

AND GENERAL PROPERTY TAXES.

LEVIED:
[For a

list of

the cities in eaeli state arranged alphabetically

GROUP

IV.— CITIES

and the number assigned to each,

HAVING A POPULATION OF

30,000

TO

EEPOBTED BASIS
OF ASSESSMENT
VALUATION OF PKOPEETY,

ETC.,

ASSESSED FOR TAXATION.'

IN

see

page

37.]

IN 1904^Continued.

50,000

PBACTICE

(PEB

CENT OF

TEUE

GENEEAL

PEOPEETY TAXES
MUNICIPAL

LEVIED
FOE
PUEPOSES.

PEE CAPITA—

VALCIE).','

City

num- CITY OB MUNICIPALITY.

Subject to general property

ber.

Subject to
Real
Personal
other taxes. = property. property

Real property.

Springfleld, lU

125
126
127
128
129
130
131
132
133
134

Superior, Wis
Knoxville, Term

Pa

Mass
Newton, Mass
Passaic,

N.J

Ehnira, N.Y
Atlantic City, N. J .

Newcastle, Pa
Roekford, lU
Jacksonville, Fla

135
136
137
138

South Omaha, Nebr.

140
141
142
143

Joplin,

144
145
146
147
148
149
ISO
151

Fitohburg, Mass
Galveston, Tex

Macon, Ga
Canton, Ohio

Mo

Auburn,

N.Y

Wichita, Kans
Racine, Wis

Woonsocket, R.I...
JoUet, lU

:.

Taunton, Mass
Chattanooga, Tenn.
Sacramento, Cal
Oshkosh, Wis

La

Crosse, Wis
Council Bluffs, Iowa.

1
8

valua-

24,417,929
63,934,645
11,746,570
17,670,060
46,749,000

21,984,050
48,396,000
9,903,085
16,820,130
43,238,110

2,329,450
15,478,675
1,838,485
849,930
3,511,790

11,866,947
11,661,300
'16,696,690
4,609,682
13,454,760

1,690,041
2,793,703

18,733,228
24,747,613
20,351,871
16,922,686
14,237,150

12,239,540
19,669,070
17,169,676
10,343,046
10,218,580

3, 182, 195

$20
67
100
100
67

$20

$354, 119

67

274,643
484,458
473,422
266,111

100
100
55
80

100
100
55

60
60
60
20

Reported true

tion.

12,240,472

4,903,854
15,320,910
6,559,959
17,757,890

CheViea,

Chester,

$5,071,716
18,318,316
19,561,000
24,815,900
16,048,858

13,556,988
14,455,003
16,696,690
6,893,070
17,289,880

Saiem, Mass
Maiden, Mass

Amount.

Personal
property.

$7,312,188
19,145,271
30,218,600
32,231,120
16,069,538

York, Pa

122
123
124

$1,000

of—

Total.

120
121

Rate' per

taxes.

value.

S48.43
14.34
16.37
14.70
15.93

10.67

433,213
1,018,832
246,217
342, 424
538,271

17.82
15.95
20.96
19.38

SO
60
60
20
75

384,616
195, 143
305,548
273,530
276, 149

100
100
67

100
100

6,679,640
4,018,570

80
SO

3,165,500
14,245,476
4,739,237
14,562,960

1,738,354
1,075,434
1,820,722
3,194,930

17,073,350
3,807,555
21,604,190
15,239,380

14,299,550
2,754,513
15,896,495
11,049,538

2,773,800
1,053,042
4,786,815
4,189,842

20,039,364
17,610,665
18,075,247
3,945,178

15,639,370
12,888,290
13,158,294
2,788,949

4,399,994
4,722,275
4,916,953
1,156,229

For territory covered by

city government.
Special property, business, ana poll taxes.

61, 110

10,040,428
7,398,900
20,680

Tax
levy
Total
for
assessed
municivaluation.!

pal

purposes.'

2,283,388
3,835,120

$9.44
7.35
12.99
12.74

17.82
15.95
11.53
15.26

666.34
1,767.18
327.43
494.72
1,311.66

11.82
28.16
6.86
9.69
16.10

28.38
13.60
18.30
39.68
15.97

16.60
7.80
10.98

382.33
414.03
490.92
202.79
509.64

10.86
5.59
8.98
8.05
8.14

11.98
17.63
18.50
12.60
21.90

11.98
17.63
12.39
10.00
11.49

564. 65

80
60

224,455
429,683
376,506
211,534
311,793

6.77
13.13
11.64
6.60
9.61

60
70
34
100

137,236
307,605
257,669
282,916

28.00
20.08
39.28
16.93

10.66
14.06
13.36
15.93

477.42
205.92
561.04

67
20
100
65

67
20
100
65

249,385
134,769
392,670
220,971

14.61
35.40
18.98
14.60

9.79
7.08
18.98
9.42

643.79
121.88
697.34
498.44

50

104,429
59,970

S195.02
612.62
810.32
887.31
438.29

30
70
34
100

1765,845
617, 172
16,320

34
100
100
25

387,267
274,376
228,893
287,012

19.33
15.58
12.66
72.76

8.71
15.68
12.66
14.65

668.28
584.76
622.40
165.65

75

8,493,688
4,697,334

920,880

100
100

20

100
100

75

9.61
16.37
14.70

11.5.1

7.9-4

11.98

»

For general property taxes

«

Personal property included with real property.

756.28
624.04
619.99

151. 10

4.23.
9.59
8.09
8.94

7.94
4.31

12.W
7.23
12.72

9.U
•7.88
11.32

191
Table

PRINCIPAL CLASSES OF MUNICIPAL PAYMENTS,^ TOTAL AND PER CAPITA:

24
[For a

ol the cities in eaeli state arranged alphatetieally

CORPOKATE PATMENTS.

CSty

num-

list

CITY OE MUNICIPAUTY.

PAYMENTS FOR
GENERAL AND MUNICIPAL SERVICE
EXPENSES. "

and the number assigned to

1904.

each, see page 37.]

PAYMENTS rOB OUTLAYS.*

PAYMENTS FOR MU-

PAYMENTS EOR DE-

NICIPAL INVESTMENT

AND MUNICIPAL

IN-

DUSTRIAL EXPENSES.!

CREASE OF INDEBTOther than for
municipal industries.

For municipal

EDNESS. 6

industries.

her.

Total.

Grand

total

$554,439,932

Group I
Group II
Group III
Group IV

Per
capita.

$25. 72

358,417,002
89,816,627

62,^6,333
43,709,970

GROUP
New York, N.Y...
Chicago, 111
PhiladBlphia, PaSt. Louis, Ko

Boston, Mass
Baltimore,

Md

Cleveland, Ohio- .
Buffalo, N.Y
San Francisco, Cal.
Pittsburg, Fa
Cincinnati, Ohio...
Detroit, Mich

Milwaukee Wis...

New

Orleans,

La

.

$167,060,171
37,759,a27
34,347,719
18,536,242
29,377,600

30.42
22.20
19.46
17.13

Total.

$328,106,760
206,573,364
54,617,559
39,485,362
27, 430, 475

I.— CITIES

Per
capita.

$15.22
17.58
13.50
12.29
10.75

Total.

$42,254,903

27,982,364
5,980,713
4,616,177
3,675,649

Per

Total.

capita.

$1.96

2.38
1.48
1.44
1.44

HAVING A POPULATION OF

Per
capita.

Total.

Per
capita.

Total.

Per
capita.

$135,003,847

$6.29

$48,263,035

$2.24

$5,186,103

$0.24

89,232,742
22,076,601
14,627,922
9,727,582

7.60
6.46
4.65
3.81

35,707,278
6,173,679
3,684,315
2,697,863

3.04

2,211,335
1,516,546

0.19
0.37
0.20
0.32

300,000

AND OVER IN

1904.

1.63
1.15
1.06

629, 412

827,810

192
Table

24.—PRINCIPAL CLASSES OF MUNICIPAL PAYMENTS,' TOTAL AND PER CAPITA: 1904—Continued.
[For a

list of

GROUP

the cities in each atate arranged alphabetically and the

III.-CITIES

HAVING A POPULATION OF

number assigned to

50,000

TO

100,000

IN

each, see page 37.]

1904-Continued.

193
Table

24.—PEINCIPAIj CLASSES OF MUNICIPAL PAYMENTS,^ TOTAL AND PER CAPITA:
[For a

list

of the cities in each state arranged alphabetically

GROUP

IV.-CITIES

and the number assigned to

HAVING A POPULATION OP

30,000

TO

60,000

IN

1904^Continued.

each, see page 37.]

1904-Continued.

194
Table

25.—PRINCIPAL CLASSES OF MUNICIPAL RECEIPTS.' TOTAL AND PER CAPITA:
[For a

list of

the cities in each state arranged alphaheticaUy and the

COEPOEATE RECEIPTS.

INDEBTEDNESS.

Per

Total.

Municipal service

cial revenues.

capita.

income.'

income.
Total.

Per

Total.

capita.

Per
capita.

Total.

Per
capita.

Per
capita.

$27. 30

$360,137,031

6.71

$112,286,827

S5.21

$50,689,175

$2.35

$61, 597, 652

$2.86

$121,762,140

$5.65

32.78
23.43
19.82
18.12

221, 239, 474

18.83
10.01
13.33
12.28

67,425,387
20, 339, 779
14,688,523
9, 833, 138

5.73
5.03
4.57
3.85

27, 908, 468

2.37
2.77
2.26
1.70

39,516,919
9,152,594
7, 422, 505
5,605,634

3.36
2,26
2.31
2.16

99,406,753
10, 171, 724
6,610,284
5, 563, 379

8.4G
2.51
2.06
2.18

03,668,225
46,258,292

York, N. Y..

Chicago, 111
Philadelphia, Pa..
St. Louis, Mo

Boston, Mass

,

»

Per

8589,820,386

GROUP

Baltimore. Md
Cleveland Ohio

industrial

385, 120, 360
94, 773, 609

total

Group I
Group II
Group III
Group IV

New

Municipal invest-

ment 5 and municipal

capita.

Total.

Grand

LOAM'S INCREASINQ

RECEIPTS FROM COMMERCIAL REVENUES.'

Aggregate commerTotal.

see page 37.]

RECEIPTS PROM

RECEIPTS FKOM
GENERAL REVENUES.^

CITY OR MIXNICIPALITY.

number assigned to each,

1904.

.

.

Buffalo, N.Y
San Francisco, Cal
Pittsburg, Pa
Cincinnati, Ohio..
Detroit, Mich

Milwaukee, Wis.
New Orleans, La.
.

$173,825,089

64,744,913
42,796,939
31,355,705

I.— CITIES

HAVING A POPULATION OF

11,187,185
7,266,018
4, 327, 604

300,000

AND OVER IN

1904.

195
Table

23

—PRINCIPAL CSLASSES
[Fox a

list

OF MDNICIPAL RECEIPTS.^ TOTAL AND PER CAPITA 1904—Continued.
:

of the cities in eacli state airanged alphabetically

GROUP

III.—CITIES

COBPOEATE EKCEIPTS.

and the number assigned to

HAVING A POPULATION OF

60,000

TO

100,000

each, see page 37.]

IN 1904—Continued.
EECEIPTS PEOM

EECEIPTS FROM
GENERAL REVENUES.^

City

num- CITY on MUNICIPALITT.

Aggregate commer-

ber.

cial

Total.

Per
capita.

Total.

revenues.

Oakland, Cai
Springfield,

Mass

Lawrence, Mass. .
Somerville, Mass.
Savannah, Ga.
Hoboken, N. J....
Feoiia, HI

Duluth, Minn
EvaQsville, Ind...
Utica, N. Y
Mancli«ster, N. H.

San Antonio, Tex
Elizabeth, N.J
Yonfcers, N.

Y

City,

City,
Erie,

Per
capita.

Total.

»1, 046, 560

19.33
20.35
25.26
42.38

1,074,516
1,114,378
1,223,577
1, 172, 173

$13.77
14 26
16.28
17.00
16.39

$226,981
386,473
367,751
286,794
920,649

$2.99
6.13
5.04
3.98
12.87

1,763,788
1,002,513
1,398,168
946,631
837,621

24.76
14 62
20.64
14.34
13.04

1,288,351
815,500
1,091,384
708,084
614,803

18.08
11.90
16.11
10.72
9.57

433,780
196,731
316,664
244,259
223,224

2.87
4.67
3.70
3.47

65,288
91,582
103, 490
24,938

15.36
22.46
12.97
16.98
13.47

787,397
958,917
608,619
764,000
704,690

12.36
15.33

111,135
478, 142
199,808
181,989
168,309

1.75
7.64
3.21
2.93
2.65

101, 604

1414

12.69
11.62
18.03

21.03

967, 109

16.67

29,881
92,039
308,056
197,747
271,690

0.50
1.56
6.26
3.39
4.68

114, 498

17.55

750,403
677,966
1,058,310
769, 713

17.11
16.74
8.39

10.21
9.80
g.22
13.72

398,291
271,674
9,992

16.00

589,461
564,318
471,373
777,368
816,394

1454

19.38
18.97
20.52
19.42
18.31

450,288
719,220
678,899
902,274
600,831

8.26
13.20
10.74
16.87
12.00

842,758
769, 687
105
1,023,677
1,220,520

Utah.

Kans

Pa

Wilkesbarre, Pa
Norfolk, Va
Charleston, S. C

Schenectady, N. Y..

Houston, Tex
Harrisburg, Pa
Portland, Me

Youngstown, Ohio

987,438
906,014
481,049
1,232,121
842,287
1,056,116
1,033,314
1,105,831
1,033,701
916,961

13.08
28.09

2L75

«

income.
Total.

S16. 70

1,404,726
807,842
1,056,150
837,056

Municipal invest-

ment » and municipal
industrial

Per

$1,269,375
1, 456, 110
1,484,518
1,818,035
3,031,565

1, 649,

Waterbury, Conn

Lake

income.^

978, 458

.

Salt

Mimicipal service

capita.

Total.

Troy.N. Y
Lynn, Mass
Des Moines, Iowa.
New Bedford, Mass

LOANS INCREASING
INDEBTEDNESS. '

EECEIPTS FBOM COMMEECIAl EEVENTTES.S

9.77
12.28
11.34

13 20

Per
capita.

Total.

Per
capita.

$1.15
1.38
4.79
1.17
12.75

$139,937

2.09
0.95
1.35
1.57
0.39

285,016
131, 443
224,982
140, 769
198,286

50,546

1.60
3.28
1.42
2.58
0.19

9,531
272,928
111,035
21,667
146,863

82,779
17,769

33,645
166,384

0.26
1.48
1.95
0.58
2.70

14,269
4,743
193,568
164. 102
115,206

395,072
103,213
9,377
30,727
12,728

6.85
1.79

25,897

6.90
4.72
0.17
3.13
0.46

0.16
0.54
0.23

3,219
168,461
615
152, 424
13, 169

374,031
69,007
413,940
139,693
241,851

6.86
1.08
7.68
2.61
4.83

201,928
42,189
274, 497
44,043
147,862

3.71
0.77
5.09
0.82
2.95

183, 151

$87,044
104, 102
349, 469

84,185
912,041
148, 765

205,214
88,773
160,422
11,656
16,612
87,296

282, 371

$2,690

18,282
202,609
8,608'

172. 103

16,818
139,443
96,660
93,999

323, 489

939,706

1,046

118,987

0.23
3.16
0.31
2.59
1.79
1.88

Per
capita.

196

23.—PRINCIPAL CLASSES OF MUNICIPAL RECEIPTS,^ TOTAL AND PER CAPITA: 1904— Continued.

Table

[For a

list of

GROUP

the

cities in

each state arranged alphabetically and the number assigned to each, see page

IV.— CITIES

COBPOKATE KECEIPT3.

HAVING A POPULATION OF

30,000

TO

50,000

RECEIPTS FROM

RECEIPTS FROM
GENERAL REVENUES.'

INDEBTEDNESS.'

Aggregate commer-

ber.

cial revenues.

Totalf

Per
capita.

Total.

Springfleld,

125
126
127
128
129

1

I

'

Y

Elmira, N.
Atlantic City N.

J.

77,851
150, 670
64,424
65,069

561,936
566,790
682,207
404,647

17.90
18.11
22.02
13.24

283,841
494, 184
509, 784
359, 124

9.04
15.82
16.45

133, 143

4 24

73,045
176,465
31,547

702,386
352, 610
494,577
431,911

23.07

530,073
325,247

17 03

303, 431

17.04

321,977

17.41
10.80
10.45
12.70

172,558

1L71

Woonsocket, R.

146
147

Taunton, Mass
Chattanooga, Tenn

148
149
150
151

Sacramento, Cal
Oshkosh, Wis

I...

Joliet, 111

La

Crosse,

CouncU

iThe sum

Wis

Bluffs,

Iowa

1L75

27, 616
110, 194

109,944

2

67, 197

34,907
42,477
76, 127

100,777
25,469
20,013

59, 171

69,097
30,574

4.69

L71
1.74

ol the amounts given In columns 3, 5, and 11 is the total of receipts given in Table
amount given in column 1 ol this table.
For details, see Table 10.
= For details, see Table 11.
* For details; see Tables 11 and 13.
For details oX all interest receipts, see Table 12.
» Net or corporate interest receipts.
« For details, see Table 14.
' "Net or corporate receipts " shown in column 8 ol Table 9.

therein. Is the

91,058
20,988

171,375

S.4S

13, 797

814

2.90
0.67
4 82
0.03

20,314

0.45
0.66

126,620
6,685
49,386
303

0.22
1.70
0.01

82,693

2.85

1.51
0.70
2.09
4 33

6.13
14 30
9.16
10.96

2.40

19.02
14.57
12.93

198,900
458,827
291,933
346,625

144
145

Wichita, Kans
Racine, Wis

0.89
0.67

46,938
20,931
60,808
109,641

0.55
1.27

Auburn, N. Y-

5.83

6.67
0.92
3.79
4 34

18,233
41,560
44,460
27,507
39,445

141
142
143

Mo

28,844
21,552
118,278
11,962

1.34
1.67
0.87
1.01

0.60
3.64
6.47
1.20
3.34

Joplin,

189, 364

42,085
62,057
27,041
30,733

19,936

140

0.63
3.07
0.06
0.28

2.34
5.70
1.03

11.13
16.73
17.02
8.46
13.99

108, 461

20,463
98,618
1,844
9,003

1.77
1.62
1.65
1.46

369, 384
514,893
554,972
274,872
454,239

312,923
751,818

0.35
2.13

57,388
51,962
52,580
46,066

17.91
19.28
22.49
9.62
23.16

Macon, Ga
Canton, Ohio

6.19

0.85
1.22

144,248
14,312

178,398
38,044

205,284

0.05
2.27

4.12
0.78
1.82
3.69
7.71

115, 886

2.22

1,702
74,326
133,948
11,437
69,006

145,993
27,248
61, 818
126,596
261,540

733, 345

49,000
65,244
75,639

1,745
12,936
2,647
56, 499
230,966

12.01
8.51
9.75
9.88
"10. 75

594,338
630,743

0.51

4 07

425,757
297,122
331,746
336,759
364,690

Galveston, Tex

18,006

0.03
0.36

16.12
10.68
13.48
15.78
16.62

South Omaha, Nebr.
Fitchburg, Mass

4 66
0.05
0.37
0.08
1.66
6.81

3.21
4 37

1,218
12,835
166, 114

396,830
800,591

Jacksonville, Fla.

82.76
1.21

117, 652
158, 198

233,325
101,995
38,294
186, 127

4.37
6.45
2.84
1.07
5.22

136
136
137
138
139

,

8103, 663

45,174

1.16
2.08
2.81
0.71
0.56

160, 129

372,928
458,562
636,227
563,800

.

Pa
111

capita.

82.78
0.42
2.90
3.67
0.06

13.84
33.08
9.76
11.11
22.46

Superior, Wis
Knoxville, Term

Total.

8104,388
15,869
108,055
136,359
2,253

606,987
1,196,944
350, 105

Per
capita.

Per

82.05
0.11
1.10
1.81
0.95

876,688
4,051
41,043

17.96
39.02
12.60
12.13
28.19

130
131
132
133
134

RocMord,

capita.

304,680
610, 312
464, 270
409,340

.

657,965
1,411,681
452, 100
433,417
1,004,649
571, 453

Mass
Newton, Mass
~
Passaic, N. J.

Newcastle,

Total.

S4.83
0.63
4.00
5.48
1.01

961, 491
365, 471

Pa

Chelsea,

capita.

Per

8181,076
19,920
149,098
203,556
37,160

10.76
18.14
25.87
9.70

industrial ' income.

Total.

Per

S12.70
9.01
14.20
20.59
8.70

$20. 26

401,694
676, 473

Salem, Mass . .
Maiden, Mass..

Municipal Invest-

ment' and municipal

Per

J476,284
336,630
529,717
765,083
318,972

8769, 677

111

Yort, Pa
Chester,

Municipal service
income.*

capita.

Total.

120
121
122
123
124

LOANS INCREA3IN0

RECEIPTS FROM COMMERCIAL REVENUES.'

City

num- CITY OK MUNICIPAUTT.

37.]

IN 1904—Continued.

4.

0.41
1.74
2.03
0.90

L36

This sum,

less

149, 424

L40
L92

411

3.71

0.38

416

the service transfers and refunds included

198
Table

26.—PAYMENTS FOR SPECIFIED EXPENSES
[For a

PAYMENTS FOK EXPENSES

'

AND OUTLAYS

Expenses lor protection

'

list ol tlie cities in

OF SPECIFIED GROUPS OF DEPABTMBNTS, OFFICES, AND ACCOUNTS.

ol life

and property.

For health conservation and sanitation.

Expenses for
general govern-

CITY OB
MUKICIPALITY.

ment.

Expenses.
Police depart-

ment.

Fire department.

Outlays.

Ail other.

For health conservation.

Per

Total.

Grand

total

capita.

Total.

329,070,644

SI. 35

S42, 178, 624

20, 303, 410

1.73
0.98
0.91
0.75

29,876,342
5,943,266
3,867,963
2, 492, 063

GROUP

.

Group I
Group II
Group III
Group IV

I.— CITIES

3,954,774
2,905,449
1,907,011

Now

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...
Detroit, Mich

Milwaukee, Wis.
New Orleans, La..
.

$8,800,481

each state arranged alphabetically

Per
capita.

SI.

Total.

96 $30,652,162

2.64
1.47
1.20
0.98

17, 416, 138

6,825,876
4,164,008
3,266,130

Per
capita.

SI. 42

1.48
1.44
1.29
1.28

Per

Total.

capita.

$5,614,280

$0.26

4,668,620
611,876
274, 707
159, 077

0.39
0.15
0.09
0.06

HAVING A POPULATION OF

300,000

Total.

Per
capita.

S4, 718, 966

SO. 22

3,065,711
680,775
553, 892
418,688

0.26
0.17
0.17
0.16

OR OVER IN

1904.

For sanitation.

Total.

$23, 613, 222

16,466,077
3, 233, 615
2, 486, 983
1,326,647

Per
capita.

$1.

1.40
0.80
0.77
0.52

Total.

Per
capita.

S20, 444, 188

$0.95

12,230,653
4,031,270
2,363,083
1,819,282

1.04
1.00
0.73
0.71

199

AND OUTLAYS, TOTAL AND PER
and the number assigned to each,

PAYMENTS FOR EXPENSES

•

see

page

CAPITA:

1904.

37.]

AND OUTLAYS

«

OP SPECIFIED GliOUPS OF DEPABTMENTS, OFFICES, AND ACCOUNTS—Continued.

200
Table

26.—PAYMENTS FOR SPECIFIED EXPENSES AND
[For a

GROUP

III.— CITIES

HAVING A POPULATION OF

PAYMENTS FOE EXPENSES

1

AND OUTLAYS

Expenses for protection of

^

50,000

TO

100,000

list of

the cities in each state arranged alphabetically

IN 1904— Continued.

OF SPECIFIED GEOUPS OF DEPAKTMENT3, OFFICES, AND ACCOUNTS.

life

For health conservation and sanitation.

and property.

Expenses for

City

CITY OB
MDNICIPALITT.

number.

Expenses.

general govern-

ment.

PoUce department.

Fire department.

Outlays.

All other.

For health conservation.

Per

Total.

Troy.N. Y
I,ynn, Mass
Des Moines, Iowa.
New Bedford, Mass

Y

H

. .

Utah

Kansas City, Kans.
Erie, Pa
Wilkesbarre, Pa

Va

Norfolk:,

Charleston,

S.

C
Y.

Schenectady, N.

S113, 549

SI. 49

92,616
67, 183
125,268
87,816

1.23
0.92
1.74
1.23

872,161
99,724
128,918
86,828
141,114

$0.95
1.32
1.77

0.78
0.66
0.88
0.72
0.78

89, 396
72, 024
83, 126

1.25
1.05
1.23
1.43
2.00

0.60
1.11
0.56
0.94
0.05
0.86
0.C4
1.46
0.97
1.19

102, 888

52, 694
62, 647
48,148
63,254
31,968

.

Eli'.abeth, N. J
Yonkers, N. Y

Salt Lalje City,

$1.13
0.82
0.54
1.43
1.58

35,080
33, 696
31,214
59, 566
28,900

. .

San Antonio, Tex.
Waterbury, Conn

Houston, Tex

Pa
Portland, Me
ITarrisburg,

Youngstown, Ohio

Tex

$36,809

Holyoke, Mass
Fort Wayne, Ind.

Tacoma, Wash.

.

Alcron, Ohio

Saginaw, Mich- .
Brockton, Mass..
Lincoln, Nebr...
Covington, Ky.
Lancaster, Pa...

Spokane,

Wash

Birmingham, Ala.
Altoona,

.

Pa

Pawtucket, R. I
Binghamton, N. Y-.
100
101
102
103
104

Augusta, Ga
South Bend, Ind..
Mobile, Ala
Johnstown, Pa. .
Dubuque, Iowa.

105
106
107
108
109

Springfield, Ohio..

Wheeling, W. Va.
McKeesport, Pa.
Bayonne, N. J
Butte, Mont

110

Allentown, Pa
Sioux City, Iowa..

111

U2

.

:

113

114

..,

TcmSHaute, Ind..
Topeka, Kans
Davenport, Iowa.

115
116
117
118

Montgomery, Ala.....

'

Quincy,

East

^

/•J

111

^,

Sti I)oilis,Hl....

Hsverhiil, Mass
Little pock. Ark
1

Vi
,,

»

.

Included in the column of
^ilduded iii the column of

Total.

Per
capita.

Per

TotaL

capita.

Total.

Per
capita.

Total.

Per
capita

$0.14
0.15
0.08
0.14
0.13

$12,473
19,323
7,760
13, 656
11,927

$0.16
0.26
0.11
0.19
0.17

$124,015
65,918
29,109
84,418
56,177

$1. 63

$4,515

0.87
0.40
1.17
0.79

46, 177
83, 664

1.21
1.97

$10,664
11,139
6,147
10,204
9,692

62,280
312,775

$0.06
0,61
1.15
0.87
4.37

109,297
73,109
75,789
80,929
86,942

1.63
1.07
1.12
1.23
1.36

3,046
3, 116
13, 876
7,219
3,869

0.04
0.05
0.20
0.11
0.06

11,994
10,800
7,663
15,952
6,846

0.17
0.16
0.24
0.11

83,578
55,767
71,930
76,752
34, 537

1.17
0.81
1.06
1.15
0.54

46,887
9,294
18,245
4,711
6,893

0.64
0.14
0.27
0.07
0.11

1.13
0.93
0.88
0.78
0.77

118,757
143,282
62.021
79; 595
100,058

1.86
2.29
1.00
1.28
1.61

5,306
7,537
1,224
300
1,355

0.08
0.12
0.02

11,896
12,009
3,216
7,597
11,790

0.19
0.19
0.05
0.12
0.19

32,656
20,449
18,423
76,769
27,938

0.51
0.33
0.30
1.23
0.46

366
34,745
1,723
4,666
26, 575

0.01
0.56
0.03
0.08
0.41

85,704
61,707

7,000
78
8,866
4,094
6,263

19,620
10,974
13,882
3,608
12,868

0.33
0.19
0.24
0.06
0.22

37,479
15,425
69,097
33,473
48,817

0.63
0.26
1.18
0.67
0.84

1,710
1,973

49,995
50,799

1.44
1.05
2.05
0.86
0.88

0.12

120, 349

51,743
59, 139

0.78
1.17
1.75
0.89
1.02

18,584

0.03
0.03
0.22
0.79
0.32

0.61
0.58
0.54
1.06
0.51

60,270
42,988
41,609
89,304
88,366

1.04
0.75
0.72
1.58
1.57

77,326
70,284
49,994
65,006
77,000

1.34
1.22
0.87
1.15
1.37

2,400
4,662
1,400
2,845
6,881

0.04
0.08
0.03
0.05
0.10

10,642
7,845

26,992
9,241
16, 970
77,231
40, 904

0.47
0.16
0.30

12,384

0.18
0.14
0.05
0.19
0.22

0.73'

25,222
47,438
20,288
909
6,000

0.44
0.82
0.35
0.02
0.09

0.97
0.97
0.89
1.00
0.64

55,740
00,652
41,433
71, 423
65,422

1.02
1.11

L28
86, 391

0.77

1.59
0.54
2.00
1.14

7,005
6,115
3,269
16,076
4,922

0.13
0.09
0.06
0.30
O.IO

6,414
13,538
11,021
5,271
20, 317

0.12
0.25
0.20
0.10
0.41

8,416
71,863
38,763
39,473
18,982

0.15
1.32
0.72
0.74
0.38

42,747
1,461
44,249
55,073
86,113

0.78
0.03
0.82
1.03
1.72

GROUP
Dallas,

Per
capita,

51,203
37,550
85,866
56, 563
68,925

III

Duluth, Minn
Manchester, N.

Total.

38,600
69, 383
34,560
68,313
40, 310

Mass

Lawrence, Mass..
Somerville, Mass.
Savannah, Ga
Hoboten, N. J...
Peoria,

Per
capita.

55,687
46, 656
69, 839
47, 444
.49,804

Oakland, CaJ

FiVansviUe, Ind
Utioa, N.

Total.

62,022
39, 618
103,073
112,794

$85, 757

.

Springfield,

capita,

For sanitatioh.

94,090
128, 336
72, 110

58,110
54, 53B
48,761
47, 745
46,702
68,783

IV.—CITIES

1..34

1.31

29,026
107,158
56, 998

HAVING A POPULATION OF

(5)

0.02

(5)

0.15
0.07
0.11

30,000

149
10, 794
3,

TO

50,000

IN

O.U

1904.

L36

12, 763
45, 906

201
OUTLAYS, TOTAL AND PER CAPITA: 1904—Continued,

^d the number assigned to each, see page 37.]
GEOUP
PAYMENTS FOR EXPENSES

>

III.-CITIES

AND OUTLAYS

2

HAVING A POPULATION OF

50,000

TO

100,000

IN

1904-Continaed.

OF SPECIFIED GEOUPS OF DEPAETMENTS, OFFICES, AND ACCOUNTS—Continued.

202
Table

26.—PAYlfENTS FOR SPECIFIED EXPENSES AND
[For a

GROUP

IV.-CITIES

HAVING A POPULATION OF

PAYMENTS rOB EXPENSES

'

AND OUTLAYS

Expenses for protection of

'

30,000

TO

50,000

list of

IN

OP SPECIFIED GBOUPS OF DEPABTMENTS, OEMCES, AND ACCOUNTS.

life

For health conservation and sanitation.

and property.

Expenses for

City

CITY OB
MUNICIPALITY,

munber.

Expenses,

general govern-

ment.

the cities in each state arranged alphabetically

1904-ContiiiU6d.

PoUce department.

Fire department.

Outlays.

All other.

For health conservation.

Total.

120

Springfield,

121
122
123

York, Pa

124

Chester,

125
126
127
128
129

Chelsea,

130
131
132
133
134

Superior, Wis
Knoxville, Tenn.

135
136
137
138
139

South Omaha, Nebr.

140
141
142
143

Joplin,

144
145
146
147
148
149
150
ISl

Per
capita.

Total.

Per
capita.

Total.

Per
capita.

58
0.51
0.78
0.74
0.56

$47,513
22,586
41,802
34,862
25,651

$1.27
0.60
1.12
0.94
0.70

$63,128
28,996
39,148
35,481
19,997

$L68

29,737
65,400
30,701
25,383
59,849

0.81
1.81
0.86
0.71
1.68

44,652
71,168
20,766
27,857
82,788

1.22
1.97
0.68
0.78
2.32

38,762
65,770
27,442
51,027
117,587

31,054
18,172
16,828
16,947
26,063

0.88
0.52
0.49
0.60
0.77

25, 158

0.71
0.74
0.48
0.52
1,37

24,244
18,625
26,856
17,827
24,773

0.73
0.57
0.82
0.55
0.76

18, 105
37, 861

0.56

40,552
48,567
25, 454

1.24
1.49
0.78

Wichita, Kans..
Bacine, Wis

13,309
37,020
17,439
16,234

0.41
1.15
0.55
0.51

505
34,825
19,976
11,898

Woonsooket, R. I....
HI
Taunton, Mass
Chattanooga, Tenn..

20,938
20,872
25,240
13,366

0.67
0.67
0.81
0.44

32, 192
37,012
38,259
45, 164

Sacramento, Cal
Oshkosh, Wis

39,953
20,003
25,039
13,393

0.66
0.86
0.53

$21,733
18,907
29,074
27,559
20,706

111.

Salem, Mass
Maiden, Mass..
.

.

Pa

Mass
Newton, Mass
Passaic, N. J

Ehnira, N. Y
Atlantic City, N.

J..

Newcastle, Pa
Rockford, 111
Jacksonville, Fla.
Fitchburg, Mass
Galveston, Tex

Macon, Ga
Canton, Ohio

Mo

Auburn, N. Y..

Joliet,

La

Crosse,

Wis

Council Blufls, Iowa.
1
2

JO.

25,918
16,274
17, 662
46,356

14,

L31
14,047
19,882
15,382

Total.

Per
capita,

Total.

Per
capita,

For sanitation.

Total.

Percapita.

$0.61
0.55
0.70
0.92
0.13

1,014

$0.11
0.01
0.25
0.11
0.03

$3,698
11,867
5,344
4,614
4,500

$0.10
0.32
0.14
0.12
0.12

$23,027
20,460
26,273
34,182
4,847

1.06
1.82
0.76
1.43
3.30

6,948
3,703
1,602
439
5,312

0.19
0.10
0.04
0.01
0.15

8,501
17,353
6,836
3,325
9,037

0.23
0.48
0.19
0.09
0.25

25,606
72,853
11,719
9,319
69,175

63,905
37,417
26,817
33,010
51,537

1.80
1.07
0.70
0.97
1.52

2,660
332
400

0.08
0.01
0.01
0.02
0.07

10, 163

10,560
1,298
2,052
10,985

0.29
0.47
0.04
0.06
0.32

10,970
10,459
9,981
15,989
34,414

0.31
0.30
0.29
0.47

26,868
38,459
50,107
60,727

0.81

LIS
L54
L87
L23

2,212
1,074
1,640
2,042

0.07
0.03
0.05
0.06

2,035
6,498
10,081
7,569
8,746

0.06
0.20
0.31
0.23
0.27

631
16,668

31,276
11,332
16,973

0.02
0.61
0.96
0.36
0.62

0.45
1.09
0.63
0.38

23,646
57,222
42,867
41,248

0.73

1,530
2,301

0.05
0.07

4,603
5,580
2,187
643

0.14
0.17
0.07
0.02

259
28,820
10,969
7,160

0.01
0.90
0.34
0.23

1.03

1.23
1.48

41, 665
35,242
30,007
55,382

0.97
1,81

1,271
5,567
4,867
1,330

0.04
0.18
0.16
0.04

729
8,198
4,201
10, 433

0.02
0.26
0.14
0.34

12,550
22,464
11, 608
17,712

0.97
0.47
0.68
0.61

34,829
44,333
37,771
44,953

L14
L47
L30
L77

4,374

0.14

5,014
628
1,722
615

0.16
0.02
0.06
0.02

38,556
5,734
7,668
7,138

0.19
0.26
0.28

L16

L18

0.78
1.05
0.95
0.55

L78
L35
L30
L32
L13

$3,987
224
9,301

4,m

661

2,219

2,308

0.09

0.70
2.01

Total.

$8,562
200,272
48, 181

22,074

2,737

Per
capita.

$0.23
5.36
1.29
0.59
0.18
0.07

87, 249

2. '41

10,602

0.30
0.25

10,126
7,800
45,870
69, 345
22,499

0.29
0.22
1.35
2.04
0.66

3,780
8,269
23,329

0.11
0.25
0.72

29,681

0.91

19,546
17,649
8,558
27,273

0.60
0.55
0.27
0.86

0.40
0.72
0.37
0.58

41, 790
4,733
11,181
7,083

0.15
0.36
0.23

L27

36,227
8,084
18,678
15,642

0.27
0.64
0.61

0.33
0.26

L94

LOl

Included In the column of " payments for general and municipal service e^enses " ia Table 24. For details, see Table 5.
Included in the column of " payments lor outlays other than lor municipal industries " in Table 24. For details, see Table

7

L33

L19

203
OUTLAYS, TOTAL AND PER CAPITA: 1804—Gontinued.
and the nmnber assigned to

each, see page 37.]

GROUP
PAYMENTS FOB EXPENSES

'

IV.— CITIES

AND OUTLAYS

!

HAVING A POPULATION OF

30,000

TO

50,000

IN 1904— Continued.

OP SPECIFIED GEOtJPS OF DEPARTMENTS, OFFICES, AND ACCOUNTS- Continued.

For highways.

For

recreation.

NET OE COKPOEATE
INTEREST PAYExpenses for charities and corrections,

Total.

Per
capita.

Total.

Per
capita.

Total.

Per
capita.

Total.

number.

Per
capita.

Total.

Per
capita.

Per

Total.

capita.

Total.

120
121
122
123
124

2.08
7.29
0.98
1.16
2.83

125
126
127
128
129

0.62
1.34

16,843
22, 692
70,625

0.02
2.13
0.50
0.67
2.08

130
131
132
133
134

SI. 44

$110,171
6,758
37,945
8,480
53,707

$2.94
0.18
1.02
0.23
1.46

$3,384
1,120
81,940
31,692

$0.09
0.03
2.20
0.85

$36,395
3,040
10,520
9,962
2,102

$0.97
0.08
0.28
0.27
0.06

$45,937
2,879
2,002
21,208

$1.23
0.08
0.05
0.57

$76, 665

40,565
15,814
76, 519
45,848

$2.04
1.09
0.42
2.06
1.25

$47, 095

1.10
2.13
2.17
1.16

68,072
164,216
44,838
55,382
84,490

1.86
4.54
1.25
1.55
2.37

14,362
36,766
29,213
17,484
18,713

0.39
1.02
0.81
0.49
0.53

41,917
35,843
15,871
3,148
21,400

1.14
0.99
0.44
0.09
0.60

7,393
20,563
2,944
6,026

689

0.02

59,282
156,885
37,984
47, 176
49,547

1.62
4.34
1.06
1.32
1.39

98, 206
263, 614

32, 121

0.20
0.57
0.08
0.17
0.90

40,954
47,909
63,026
51,233
82,862

1.15
1.37
1.85
1.51
2.44

183,755
2,000
34,600
54, 158
18,527

5.18
0.06
1.02
1.59
0.55

1,759

0.05

12,955
15,124
2,880
9,992

0.37
0.44
0.08
0.29

7,104
79,801
47,849
21,238
45,621

0.20
2.29

90
755
15, 444

25,275
89,600
21,141
35,148
38,686

0.76
2.74
0.65
1.08
1.19

U),634
41,073
12,356
10,887

1,978
55,015
39,783
7,178
1,411

0.06
1.68
1.22
0.22
0.04

488
2,966
1,538
4,525
2,652

0.01
0.09
0.05
0.14
0.08

136,060

134, 677

0.32
1.26
4.13
0.38
0.34

16,554
92,161
55,409
50,075

0.51
2.S7
1.74
1.58

36,623
64,837
142,506
35,537

1.13
2.02
4.47
1.12

32,137
1,800
9,542

1.00
0.06
0.30

738
4,895
586

0.02
0.15
0.02

72,457
51,939
69,955
38,337

2.31
1.66
2.26
1.25

26,265
4,029
38,067
10,863

0.84
0.13

11,605
2,000
34,413
23,891

0.37
0.06
1.11
0.78

661
7,371
1,975
6,972

0.02
0.24
0.06
0.23

19,205

1,217
10,598

0.04
0.35

7,153
1,956
2,126
7,036

0.23
0.06
0.07
0.28

304
4,007
1,877
224

52,512
30,104
29,704

2.92
1.74
1.04
1.17

a

t

48,119
24,292
102,031
117,738

1.58
0.81
3.51
4.65

2,628

0.07

(?)

40,333
39, 672

126,141
39,997

36,331
41,.?93

100,730

74, 463

1.41

6,243

0.18

3,000

0.02
0.46

in Tahle
Including general and municipal senrice expenses for interest, given
For details of all interest payments, see Table 8,

Per
capita.

$1.26
1.08
1.06
3.37
1.09

$54,1S6
41,215
79,327
80,640
42,564

1.23
0.36

City

MENTS.*

Outlays.

Expenses.

Outlays.

Expenses.

Miscellaneous
expenses. '

0.09

46, 413

'6."52

53,106
44,019
48,409

4.10
1.42
1.63
1.35
1.49

58,247
64,552
81, 211
42,966
63,340

1.76
1.97
2.49
1.32
1.95

135
136
137
138
139

27,357
27,972
58,604
30,898

0.84
0.87
1.84
0.98

15, 636
28,720
53,458
24,090

0.48
0.89
1.68
0.76

140
141
142
143

2.22
1.10
1.58
1.85

91,712
33,936
89,402
50,396

2.92
1.09
2.89

0.63

69,683
34,437
48,854
56,538

1.65

144
145
146
147

0.01
0.13
0.06
0.01

16,686
20,874
21,230
29,960

0.55,

4,5.56

0.69
0.73
1.18

19,235
24,080
26,890

0.15
0.64
0.83
1.06

148
149
150
151

i6,'777'

0.01

5.

6

Less than

1 cent.

204
Table

27

—RECEIPTS FROM SPECIFIED CLASSES OF GENERAL REVENUES,' TOTAL AND PER CAPITA:
[For a

list ol

number assigned

the cities in each state arranged alphabetically and the

1904.

to each, see page 37.]

LICENSES AND PEKMITS.

City

num- CITY OE MUNICIPALITY.

General property
taxes.

Special property and
business taxes.

Liquor licenses and

Poll taxes.

taxes.

All other licenses,

permits.

ber.

Total.

Grand

total

Per
capita.

$288,489,068

513.38

184, 026, 205

Group I
Group II
Group III
Group IV

15.66
11.61
10.44
9.39

46,957,984
33,540,886
23,963,993

GROUP
New

York,

N.Y..

Chicago, 111
Philadelphia, Pa..
St. Louis, Mo

Boston, Mass
Baltimore, Md
Cleveland, Ohio...

N.Y

Buffalo,
San FrancLsco, Cal
Pittsburg, Pa
Cincinnati, Ohio...
Detroit, Mich

Milwaukee, Wis. .
New Orleans, La..

$78,262,710
19,541,163
17,814,575
9,152,597
17,559,226

Total.

Per
capita.

Total.

Per
capita.

Total.

ALL OTSEB GENEBAL
REVENUES.

and departmental

Per
capita.

Total.

Per
capita.

Total.

89,325,788

80.43

$1,045,199

$0.05

$28,837,420

11.34

$6,508,422

$0..S0

$151,644

970
1,285,423
1,341,800
666,595

0.51
0.32
0.42
0.26

190, 624
216, 791
378, 269

0.02
0.05
0.12
0.10

17,630,215
5,293,481
3,351,472
2,662,252

1.50
1.31
1.04
1.00

3,127,660
1,342,743
1,027,824
1,010,195

0.27
0.33
0.32
0.39

125,405
6,953
12, 285
7,000

6. 032,

I.— CITIES

259,515

HAVING A POPULATION OF

300,000

OR OVER IN

1904.

Per
capita.

205
Table
'

27.—RECEIPTS FROM SPECIFIED CLASSES OP GENERAL REVENUES,^ TOTAL AND PER CAPITA:
[For a

list ol

GROUP

the

cities in

each state arranged alphabetically and the number assigned to each, see page

III.-CITIES

HAVING A POPULATION OP

60,000

TO

100,000

IN 1904-Continued.

37.]

1904-ContInued.

206
Table

27.— RECEIPTS FROM SPECIFIED CLASSES OF GENERAL REVENUES,' TOTAL AND PER CAPITA: 1904— Continued.
[For a

list ol

the cities in each state arranged alphabetically and the ntimber assigned to each, see page

GROUP

IV.— CITIES

II

WING A POPULATION OF

30,000

TO

60,000

IN 1904— Continued.

37.]

207
Table

28.—SPECIFIBD PAYMENTS AND RECEIPTS FOR EDUCATION, TOTAL AND PER CAPITA:
[For a

list ol

the

cities in eacli state

aiianged alpliabetically and

tlie

number assigned to each,

see

page

1904.

37.]

PiTMENTS FOB SCHOOLS.
EECEIPT3 FKOM SUBVENTIONS, QBANTB,
CHAEGES, ETC., FOE

Expenses.!

City

num- CITY OE MUinCIPALlTY.

Aggregate.
Salaries of teachers.

Total.

Orand total
Group I
Group II
Group III
Group IV

Per
capita.

NewYork, N. Y...
Chicago, 111
Philadelphia, Pa...
St. Louis, Mo

Boston, Mass

Md
N.Y

Baltimore,

Cleveland, Ohio
Buffalo,
San Francisco, Cal
Pittsburg, Pa
Cincinnati, Ohio...
Detroit, Mich

Milwaukee, Wis...
New Orleans, La.

Atlanta,

Albany,

Ga

N.Y

Cambiiitee, Mass
Seattle,

Wash

Grand Bapids, Mich.
Dayton, Ohio...
Lowell, Mass
Hartford, Conn.

Reading, Pa

Richmond, Va.

Total.

Per
capita.

$109,968,626

$5.10

162,552,853

$2.90

68,169,413
18,146,735
13,288,356
10,374,122

5.80
4.49
4.14
4.06

38,028,744
10,979,649
7,801,613
5,742,547

3.24
2.71
2.43
2.25

GROUP

SCHOOLS.'

Outlays.'

ber.

I.— CITIES

$32,422,867
9,232,751
6,489,879
2,814,789
5,760,314

$8.34
4.78
3.94
4.61
9.77

1,683,192
2,389,470
1,438,906
1,470,324
1,721,119

2.94
5.61
3.87
4.08
4.88

1,160,876
1,093,294
1,060,117
541, 515

3.37
3.44
3.44
1.77

EIBS,

All other.

Total.

$24,288,724

,

Per

capita.

$1.13

Total.

Per
capita.

Total.

Per
capita.

Total.

300,000

$1.07

$12,580,640

$0.63

$4,186,879

1.35
0.74
0.69
0.80

$23,127,049

1.21
1.03
1.02
1.02

HAVING A POPULATION OF

$17,710,509
5,294,390
3,010,837
1,384,160
2,631,358

FOE EXPENSES OF LIBEAAET GALLEElES, AND MUSEimS.'

PAYMENTS

6,149,531
8,220,203
2,380,092
1,830,024

0.52
0.80
0.74
0.72

2:708,638
689,436
462,815

OR OVER IN

1904.

<!24,990

Per
capita.

208
Table

28.—SPECIFIED PAYMENTS AND KECEIPTS FOR EDUCATION, TOTAL AND PER CAPITA: 1904—Continued.
[For a

list ol

GROUP

the cities in each state arranged alphahetieally and the

III.—CITIES

HAVING A POPULATION OF

50,000

numher assigned to

TO

100,000

each, see page 37.]

IN 1904— Continued.

209
28.—SPECIFIED PAYMENTS AND RECEIPTS FOR EDUCATION, TOTAL AND PER CAPITA:

Table

[Foi a list ol the

GEOUP

cities In

each state arranged alphabetically and the number assigned to

IV.— CITIES

HAVING A POPULATION OF

30,000

TO

50,000

tacb., see

1904^-Continued.

page 37.]

IN 1904— Continued.

PAYMENTS rOE SCHOOLS.
RECEIPTS FBOM SUBVENTIONS, GKANTS,
CHARGES, ETC., FOR

Expenses.!

City

num- CITY OB ITDHICIPAUTT.

Aggregate.

Total.

125
126
127
128
129

Per
capita.

Mass
Newton, Mass
Passaic, N. J

J232,337
297,298
158,614
114,887
124,523

S6.34
8.22

Wis

184,039
59,242
123, 698
146,832

Galveston, Tex

146,406
143,823
72,015

2.21

Macon, Ga
Canton, Ohio

127,708
67,603

2.08
3.72
2.78
5.17
2.58
6.04

Total.

3.93

Chelsea,

Ebnira, N.Y
Atlantic City, N. J

130
131
132
133
134

Superior,

135
136
137
138
139

South Omaha, Nebr.
Fitohburg, Mass

140

Toplin,

141

Aubom, N. Y..

119, 331

142
143

WichitaJKans.

88,619
163,640

144

Woonsockst, B.

145
146
147

Jollet,

148

1«

Sacramento, Cal
Oshkosh, Wis

150

La

151

Council Blofls,

Elnoxville,

Tenn.

Newcastle, Pa.
Rookford, 111
Jacksonville, Fla.

Ho

Bacine,

Wis

m
Taunton, Mass

I...

Chattanooga, Tenn.

Crosse,

80,962
157, 472
129, 105

Wis
Iowa.

64,643
181,581
111,710
104,852
126,241

SCHOOLS."

Outlays.'
Salaries of teachers.

ber.

Per
capita.

All other.

Total.

Per
capita.

Total.

37,322

1.05

14,331
36,526

0.42
1.07

19,509
43,824
24, 630
8,531

0.66
1.26
0.72
0.25

51,643
17,264

1.56
0.53

21,727
28,861

0.65
0.02
0.88

1.27

5,800

0.18

'2i"644

16,730
25,642
25,739
32,642

0.52
0.80
0.81
1.03

1,097
23,325
1,061
41,918

0.03
0.73
0.03
1.32

13,377
17,813
8,621
25,612

29,804
62,087
36,884
12,378

0.95
1.67
1.19
0.40

15,055
5,480
7,434

0.48
0.18
0.24

10,969
10, 773
3,689
46,102

3.49

73,389
35,253
31,680
37,766

$1.27
2.03
0.98
0.88
1.06

$80,897
65,457
23,436
2,881
27,640

5.19
1.70
3.64
4.32

102,833
48,936
69, 315
80,125

2.90
1.40
2.04
2.36

43,884
10,306
40,052
30,182

1.24
0.30
1.18
0.89

4.41

66,233
90,362
56,223

2.00
2.76
1.72

28,530
36, 197
15,792

0.86

2.49

41, 139

49,776
70,364
61, 819

1.53
2.19
1.94
2.81

51, 168

1.63
2.89
2.80
1.47

2.11
5.

3.71
3.61

498

90,330
86,741
44,831
124,727
58,686
71,863
73,042

capita.

$0.02
0.11
1.38
0.72
1.35

146, 459

417

Per

Total.

$795
4,043
49,525
25,723
48,070

$2.86
4 66
2.79
2.25
1.66

440

Per
capita.

$2.21
1.53
0.65
0.08
0.78

1104,981
168,452
99,925
80,426
59, 117

442
a22

FOR EXPENSES OF LIBRAART GALLERRIES,
IES, AND MUSEUMS.l

PAYMENTS

1.11

0.48

Total.

$5,788
17,313
8,390
2,500
3,579

Per
capita.

$0.16
0.48
0.23
0.07
0.10
0.13

9,833

0.29

0.67

1,481
6,686
1,146
600
4,154

0.04
0.20
0.04
0.02
0.13

0.41
0.56
0.27
0.81

3,104
2,500
2,265
4,194

0.10
0.08
0.07
0.13

0.35
0.34
0.12
1.51

2,901
7,118
9,878
600

0.09
0.23
0.32
0.02

410
1.95
2.47
2.88

schools, in Table 13.