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730.A1A3 1905-08
v.1-4
Statistics of cities having a population
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DEPARTMENT OF COMMERCE AND LABOR
BUREAU OF THE CENSUS
S.
N. D.
NORTH, DIRECTOR
SPECIAL REPORTS
STATISTICS OF c TIES HAVING
A POPULATION OF OVER
30,000:
1905
WASHINGTON
GOVERNMENT PRINTING OFFICE
1907
.
CONTENTS.
FINANCIAL STATISTICS.
Page.
Introduction.
7 8
. .•
Object of the Census investigations
Sources and character of statistical data
Need for uniformity in city accounts and reports
Science of accounting
Private and commercial business and accounting
Character and principal technical terms of commercial business
Character, methods, and development of commercial accounting
Commercial accounting terms
Governmental business and accounting
Character and principal technical terms of governmental business
Character and methods of governmental accounting
Accounting for the primary financial business of governments as that of raising and expending money
Accounting for the primary financial business of governments as that of raising and investing money
Concept of primary financial business of governments best adapted as a basis for accounting
Development and systems of governmental accounting
Accounting for the subsidiary financial business of governments
Governmental accounting terms.
Classification of governmental expenses and revenues
7
7
8
8 9
9-14
9
11
12
15-44
15
22
23
24
,
26
26
31
34
.'
38
Basis of classification
38
Expenses
Revenues
39
Classification of
;
39
governmental payments and receipts
40
Corporate payments
40
40
44
Corporate receipts
Temporary payments and receipts
Transfer payments and receipts
'.
44
45-95
Description of general tables
APPENDIX
A.
97-106
Sewerage and sewage disposal
APPENDIX
Statistics of
sewerage and sewage disposal of Worcester, Mass.,
B.
107, 108
for 1906
GENERAL TABLES.
Table
Table
Table
Table
Table
Date of incorporation, population, and area of cities having an' estimated population of 30,000 or over on June 1, 1905.
receipts, and cash balances, by divisions and funds: 1905
Total payments and receipts, classified as corporate, temporary, and transfer, together with cash balances and aggregates,
1905; comparative summary, 1902 to 1905
Principal classes of corporate payments and receipts: 1905
Payments for general expenses and special service expenses, with associated temporary payments, 1905; comparative
Ill
summary, 1902 to 1905
6.
Payments for investment expenses and for industrial expenses, with associated temporary payments, 1905; comparative
summary, 1902 to 1905
7.
Payments for interest on debt obligations: 1905
Payments for outlays, with associated temporary payments, classified by payee and by character and object: 1905
8.
9.—Payments for outlays, with associated temporary payments, classified by resources from which paid, and by departments,
offices, accounts, and industries: 1905
10.— Payments and receipts on account of indebtedness, 1905; comparative summary, 1902 to 1905
11.— Receipts from general revenues, with associated temporary receipts, 1905; comparative summary, 1902 to 1905
12.
Corporate receipts from commercial revenues, with certain associated temporary receipts, 1905; comparative summary,
138
.
1.
2.
—Payments,
3.
4.
—
5.
-
Taijje
Table
Table
Table
—
,
-
Table
Table
Table
114
128
184
194
200
203
206
212
216
222
1902 to 1905
(3)
4
CONTENTS.
Pace.
Table 13.— Receipts from interest: 1905
Table 14. Departmental receipts from special service income, with associated temporary receipts: 1905
Table 15. Receipts from industrial income, with associated temporary receipts, 1905; comparative summary, 1902tol905
Table 16. Plants, indebtedness, earnings, costs, and earning capacity of waterworks: 1905
Table 17. Value, payments, and receipts of markets and public scales: 1905
Table 18. Specified temporary payments and receipts: 1905
Table 19.-^Payments, receipts, and balances of private trust funds and accounts: 1905
Table 20. Payments, receipts, and balances of public trust fun .is: 1905
^
Table 21. Payments, receipts, and balances of investment funds: 1905
Table 22. Payments, receipts, and balances of sinking funds: 1905
Table 23. Total and per capita debt obligations at close of year, together with changes during year in par value of debt obligations
and of sinking fund assets, 1905; comparative summary, 1902 to 1905
Table 24. Funded debt and special assessment loans at close of year, classified by purpose of issue 1905
'Table 25
Funded debt and special assessment loans at close of year, classified by year of issue 1905
Table 26. Pimded debt, revenue and tax loans, and special assessment loans at close of year, classified by rate of interest 1905
Table 27. Value at close of year of principal permanent properties, exclusive of the assets of sinking, investment, and public trust
—
—
—
—
—
—
—
—
—
—
—
—
—
funds: 1905
Table 28. — Assessed valuation property,
basis
assessment, and general property taxes levied 1905
Table 29. — Per capita of principal classes corporate payments and receipts: 1905
Table 30. —Payments for specified expenses and outlays, total and per capita: 1905
Table 31. — Receipts from specified classes
general revenues, total and per capita: 1905
Table 32. — Costs and receipts for schools, total and per capita: 1905
Table
— Per cent distribution, by object payment, general and special service expenses: 1905
Table 34. —Electric light and gas works owned and operated by
1905
Table 35. — Employees, system patrol
and equipment police department, and total
classified by offense:
Table 36. —Arrests
children, classified by offense: 1905
Table 37. —Juvenile courts and disposition
juvenile offenders: 1905
Table 38. — Licensed dealers
and manufacturers and bottlers
intoxicating liquors: 1905
Table
— Employees and equipment
department,
alarms,
and property
from
1905
Table 40. — Street cleaning, street sprinkling, collection
refuse, and food and sanitary inspectors: 1905
Table 41. — Length and classes
sewers: 1905
Table 42. — Area and length
and number and character
steam railroad crossings: 1905
Table 43.— Number
street
1905
Table 44. —Municipal almshouses and hospitals: 1905
Table 45. —Parks, playgrounds, baths, and bathing beaches: 1905
Table 46. — Zoological parks and collections: 1905
^
:
.
:
:
of
etc.
,
of
relief
of
,
arrests,
of
in,
39.
of,
of fire
fire
fires,
loss
fires:
of
of
of streets,
of
of
lights:
Table 47.—Building permits issued: 1905
Index
,
,
2C4
268
274
280
286
302
308
311
cities:
of
258
262
299
of
of
246
250
252
256
296
of
of
228
240
290
:
of
33.
225
1905
314
317
318
324
326
328
330
336
342
348
354
355
356
359
360
363
LETTER OF TRANSMITTAL.
DEPARTMENT OF COMMERCE AND LABOR,
Bureau of the Census,
Washington, D. C, August 15, 1907.
Sir:
I have the honor to transmit herewith a special report for the fiscal year 1905, on the statistics of cities
having a population of over 30,000.
This report was authorized by an act of Congress approved July 1, 1898, which directed the Bureau of
Labor to compile and publish annually the official statistics of cities. Under authority of an act of Congress
approved February 14, 1903, the Secretary of Commerce and Labor transferred this investigation to the Bureau
of the Census.
The
statistics
statistician,
presented in this report were collected, under the supervision of Mr. Le Grand Powers, chief
of the Bureau of the Census, who obtained the necessary data from the official records or
by agents
the published reports of the
to the success of the work.
cities.
The
city officials,
by
their courtesy
and cooperation, contributed greatly
The financial statistics of cities, which form the larger part of this report, are a continuation of those
presented in Bulletin 20 for 1902 and 1903, and in Bulletin 50 for 1904. This report also includes statistics
relating to a number of other subjects connected with city activities
as police and fire departments, sewers,,
streets, and parks; statistics relating to these subjects were not obtained for 1904, but were given for 1902 and.
1903 in Bulletin 20.
In connection with the financial statistics of cities Mr. Powers presents an exhaustive study of governmental
accounting, a subject which is being widely discussed by city officials, accountants, and economists. In.
connection with statistics on sewers the- report presents a discussion of sewerage and sewage disposal by Mr.
Moses N. Baker, associate editor of the Engineering News, and a special report on the sewerage and sewage
disposal of Worcester, Mass., prepared by Mr. Harrison P. Eddy, superintendent of sewers in that city.
It is believed that the statistics for the several cities included in this report are more nearly comparable
than are those in any previous report. This improvement is due largely to the fact that city officials now
appreciate the value of such a report more fully than they did when Bulletin 20 the first annual report on the
was published. It is hoped that the accuracy and the
official statistics of cities prepared by this Bureau
usefulness of these annual reports may increase as the value and the need of comparable statistics are more^
widely recognized by all those interested in the improvement of city affairs.
—
—
Very
respectfully,
Hon. Oscar
S.
Straus,
Commerce and Labor.
Secretary of
—
;
STATISTICS OF CITIES HAVING A POPULATION OF
30,000:
OVER
1905.
FINANCIAL STATISTICS.
INTEODUCTION.
Object of the Census investigations.— In its financial
Bureau of the Census seeks to
statistics of cities the
present such data relating to financial transactions
and conditions as will admit of ready comparison be-
tween the several cities. Among the important questions which may be answered by such comparisons are
the following:
The relative total cost of the governments of cities
the relative cost of maintaining specific public services,
such as schools and police and fire protection; the
and maintaining sewers,
and the per capita revenue derived from
all sources or from any specific source.
Sources and character of statistical data. The data
relative cost of constructing
streets, etc.
;
—
for the
statistics of cities are neces-
Census financial
from the books of accounts of their
governments. The statistics are affected, therefore,
both by the very great differences in the organization
sarily derived
of
American
self-government and
cities for local
by
the kind of accounts kept.
In some
practically all municipal activities
cities
are administered
by a
city
government having one ex-
ecutive head and a single set of financial
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
functions
is
cities
the
distributed
administration of
among
a
number
municipal
of
more
or
less independent but correlated branches or bodies.
The one performing the most important functions is
usually spoken of as the city government. But the
activities of the "city government" do not include all
public activities that may properly be said to belong
to the
government
—
i. e:, of the community
payments do not include all
of the city
constituting the city; its
payments authorized by the
citizens to secure benefits
and its receipts do not include all receipts derived from
municipal activities within the city limits.
The government of the dty i. e., of the community
constituting the city for which the Bureau of the
Census seeks to present financial statistics is not limited to the "city government," as above defined, but
includes all corporations, organizations, commissions,
boards, and other authorities through which the people
—
of the city exercise
any
—
privilege of local self-govern-
ment, or through which they enjoy the exclusive benefits of any municipal function.
In some American cities the only books of accounts
are those of the treasurers.
In other cities additional
accounts are kept by the comptrollers or other officers
exercising the duties of a comptroller or auditor.
In
both classes of cities the treasurer's accounts are what
are known in the business world as "cash accounts;"
that is, they are arranged to furnish an exhibit of the
flow of cash into and out from the treasury and to
show whether any of the money received is lost or misapplied.
In the great majority of those cities in which
books are kept by a comptroller or similar officer such
books are in some of their essentials the same as those
They include accounts with the
of the treasurer.
treasurer, which are a check upon his transactions and
upon those relative to appropriations.
The accounts of many of the smaller and a few of
the larger American cities are accounts with cash and
not with revenue and expense, and hence are not
designed primarily to show the cost of operation and
maintenance, as are revenue and expense accounts in
the business of private individuals. Most of the more
cities, however, have introduced into the
cash account of the treasurer or comptroller certain
devices by which that account is made to show incidentally the relation between expenditures and
revenues, thus enabling the officials to obtain indi-
progressive
from their cash accounts what is shown directljr
by commercial revenue and expense accounts. The
for the people of the city exclusively and at their sole
expense; its debt does not include all public obliga-
rectly
tions resting against the citizens of the city exclusively;
devices referred to consist in keeping in the office of the
(7)
'
STATISTICS OF CITIES.
8
comptroller, or of the treasurer, more or less detailed
exhibits of payments classified by object and of receipts
by source. The proper classification of the
items in such accounts into expenses, outlays, revenues,
and debt transactions will furnish an approximate
statement of the cost of operating the government of
the city or of maintaining any of its functions for a
classified
given
and will also show the relation between expenditures and revenues, provided all the
bills are presented when due and settled at once by the
issue of warrants to be paid in the immediate future.
In those cities in which large numbers of warrants,
fiscal year,
or orders having the authority of warrants, are paid in
a year subsequent to that of issue, the problem of securing from the treasurer's or comptroller's books a
statement of the cost of governmental operation and
maintenance and of expenditures for the acquisition or
construction of permanent properties
cult.
Under such
conditions, for
is more diffiany given year the
classified exhibit of the treasurer's transactions
show no payment for the support
as the police or schools, while for the next year it
show disbursements twice
of maintenance.
In such
may
of a certain function,
may
as great as the' actual cost
the aggregate of warmore nearly represents the cost of governmental operation and maintenance and expenditures for permanent properties than
rants
drawn
cities
in settlement of claims
does the aggregate of those paid. Yet the tabulation of
warrants drawn, combined with a statement of receipts,
does not furnish a complete exhibit of the financial
transactions of a given year.
It does not include a
statement of the payment of warrants or bills payable
drawn in previous years but liquidated during the current year; hence, from the standpoint of governmental
accounting, it is as imperfect as would be a trader's accounts from which were omitted outstanding liabilities
for the purchase of merchandise.
To make an approximately complete exhibit, for a given fiscal year, of the
financial transactions of cities of the class referred to in
paragraph, not only must the comptroller's record
drawn during the year be presented, but
the treasurer's statement of warrants paid or liquidated during the year must distinguish those outstanding at the beginning of the year from those drawn
during the year. It is on this basis that the Census
this
of warrants
statistics of
payments and
receipts of cities are
com-
piled.
—
Need for uniformity in city accounts and reports.
The compilation of comparable financial statistics of
cities is at the present time attended with many difficulties and large expense, owing to differences in the
accounting systems and methods of the various cities,
those systems and methods being almost as numerous
The movement toward the
as the cities themselves.
uniform classification of payments and receipts inaugurated by the National Municipal League gives promise of assisting much in reducing these difficulties and
the accompanying expense. The publication of the
Census bulletins presenting the financial statistics of
cities has given this movement a great impetus, but
this alone will not suffice to render easy of attainment
comparable financial statistics of cities. Before that
end can be secured, accountants and governmental
officials must reach some common understanding of
the fundamental principles of governmental business
and accounting, as they have with reference to those of
commercial business and accounting. That result can
be secured only as the outcome of study and intelligent
discussion of those principles.
As a
first
step toward the study
Bureau
and discussion
re-
Census presents certain statements of accounting principles, as gathered
from books most generally accepted as authorities on
public finance and commercial accounting, and from
correspondence with students of public finance and
with accountants, followed by a discussion of the application of those principles to commercial and to
governmental accounting.
ferred to above, the
of the
SCIENCE OF ACCOUNTING.
Accounting.
—Accounting .may
practical science
be defined as the
which applies accounts and records
as an aid to the administration of financial business.
is a brief but complete definition, from
an administrative point of view, of the science of ac-
The foregoing
counting. Many other definitions have been prepared. Lisle, one of the best authorities on the subject, considering it in its economic relations, has given
the following definition: "Accounting is the science
which treats of the methods of recording transactions entered into in connection with the production
and exchange of wealth, and which shows their effect
upon its production, distribution, and exchange."'
Considering the subject in
'Jjisle's
all its relations,
the follow-
Accounting in Theory and Practice, page
1.
ing
may
in
some respects be considered a more com-
plete definition: Accounting is that branch of practical
science which has to do with the devising, installation,
supervision,
and control
of
systems or methods of coland summarizing finan-
lecting, classifying, recording,
data relating to the business of individuals, instiand governments, so that the condition or
state of such business at any given time shall be disclosed, the result or outcome of its transactions shall
be expressed in terms of its objects or purposes, and
other information needed for its systematic and most
successful administration shall be furnished.
Accounting metTiods. Single entry accounting is a
method of accounting whereby the financial data of an
cial
tutions,
—
enterprise are currently collected
and
classified
and
—
.
COMMERCIAL BUSINESS.
finally coordinated
those which
around a single
show only
class of accounts
financial condition;
from such
accounts a summary of the outcome or results of business operations for a given period can be obtained
only by compiling summaries of condition for the beginning and the close of such period, and comparing
the debts or liabilities and the property or assets of
the one with those of the other.
Double entry accounting is a method of accounting
whereby the financial data of an enterprise are cur-
and classified, and finally so coordinated around two classes of accounts one showing
financial condition and the other operative results
that a summary of the outcome or results of business
operations for a given period derived from the ledger
accounts of income and expense will be confirmed by
summaries derived from accounts which show property or assets and debts or liabilities at the begmning
and at the close of that period.
Double entry accounting has been generally introduced in the management of commercial business for
two purposes:' (1) To secure added control over accounting accuracy; and (2) to classify and record the
financial data so as to show (a) the condition of business, at any given time, in its legal and economic relations, and (b) the legal and the economic results or
outcome of financial transactions for a specified period.
The terminology employed should always be in harniony with the classification mentioned in (2). The
rently collected
—
mechanical device of double entry may be utilized for
recording financial data under classifications other
than the one mentioned above; but if so utilized, the
9
terminology of ordinary commercial accounting should
be modified to correspond Anth the basis of classification employed, or no end of confusion and wrong interpretation will follow.
Only accounting which
accomplishes all of the results mentioned above merits
the designation "complete" double entry accounting;
accounting which, fails to show the legal or economic
outcome of financial transactions or the legal or economic condition of business may be called "incomplete" double entry.
BooTckeeping
—Bookkeeping
is
the
art
of
classi-
fying and recording
data relating to the business
of individuals, institutions, and governments, with
the view of making a permanent record, in suitable
form, of the information required for accounting purposes.
—
Relation between accounting and hoolcTceeping. The
foregoing definitions of accounting and bookkeeping
may be stated
Accounting is the science which has
to do with the methods employed or to be employed
in the collection, classification, recording, summarizing, and controlling of the accuracy of the information
needed for the administration of a business; bookkeeping is the art of classifying and recording the information needed in accordance with a plan or method
devised accountancy is the profession or calling which,
and the relation
briefly as follows
of the one to the other
:
;
devotes
utilizing the science,
itself
devising, in-
to
and supervising methods of accounting. The
accountant is an engineer of the business world, and
the bookkeeper is a draftsman or clerk to do his
stalling,
bidding.
PRIVATE AND COMMERCIAL BUSINESS AND ACCOUNTING.
QHARACTER AND PRINCIPAL TECHNICAL TERMS OF
COMMERCIAL BUSINESS.
Private business.
—Private
and
business
and
is
the business
of corporations other
money, or quantities
by a
nished
for their
of other forms of wealth, fur-
creditor to a debtor with the obligation
repayment.
Debts are the obligations of in-
and corporations
amounts of money, or
make payments
dividuals, firms,
to
than those organized for purposes of government.
of specified
of specified quanti-
Private financial busiPrivate financial business.
ness is that private business which has to do with
ties of
of individuals
firms,
—
and conditions.
Commercial business is the
business of individuals and firms, and of corporations
exchanging or using lands, buildings, and other forms
of wealth, arid employing labor, for the production,
financial transactions
Commercial business.
—
increase, or accumulation of wealth
by gaining
profit
from trading enterprises or from the. appreciation of
assets, by deriving earnings from the performance of
services, or by deriving interest, or rents from revenue producing properties. The term commercial
business is also applied by the Bureau of the Census to
that business of governments in which capital is used,
or labor employed, or both, for carrying on industrial
and commercial operations or for securing gain.
Loans, debts, and liabilities. Loans are amounts of
—
other forms of wealth.
The word
debts is also
used as the designation of amounts of money, or quantities of other forms of wealth, which individuals,
The term debt obligafirms, and corporations owe.
given
in the first defithe
meaning
is
used
with
tions
nition of debts,
second.
firms,
and indebtedness with that given in the
Liabilities
obligations
are
and corporations
to
of
individuals,
make payments
of
money
The term is also used in
or other forms of wealth.
claims which debts and
enforcible
the
speaking of
other financial obligations create against individuals,
firms, and corporations.
Debts or liabilities in commercial business are of two
classes:
(1)
The debts
or
liabilities
of
individuals,
firms, or corporations to their creditors for loans,
terials,
and
services;
and
(2)
the debts
ma-
or liabilities of
corporations to their stockholders on account of capi-
—
STATISTICS OF CITIES.
10
tal receipts
and
for undivided profits
and unallocated
provisions for losses, and the liabilities of the business
of individuals
similar
Debts or
their owners on account of
and provisions for losses.
as above described, may be as-
and firms to
receipts,
profits,
liabilities,
signed to one of two groups, according as they are incurred on account of capital or otherwise. Considered as debts, these two groups are called fixed or
funded, and fioating; considered as liabilities, they are
called capital
Estate,
and
property,
estate,
current.
property,
capital,
capital,
and
and
assets.
assets
—The
terms
are designations
used in speaking of the wealth or property in the possession or control of individuals, fimas, or corporations,
including their franchises, rights, and good
will,
and
other income-producing capacity having a money
value.
Of the four terms, only capital and assets are
commonly used
in accounting.
The term
appMed to a stock of wealth held or controlled at a given
time by an individual, firm, or corporation as owner,
tenant, agent, trustee, or executor, while property is
applied only to such wealth of owners. In the case of
estate is
an owner, both terms are used in referring to lands and
and personal estate" or "real and
the wealth employed in an enterprise which represents
the property rights or interest of the creditors therein,
as creditors' capital or credit capital
the creditors'
capital consisting of that portion of the possessions of
—
an enterprise which is necessary to satisfy the demands
of creditors, and the proprietors' capital consisting of
that portion which represents the contributions by the
owners or stockholders plus the increment thereto or
minus the decrement therefrom. The proprietors'
capital may also be called net business capital.
Estate, property, capital, and assets may be divided
into two classes, according to their character.
Fixed capital is a term which originated with economists as a designation of wealth more or less permanent in character employed in business and available
for more than a single use, and the returns from which
extend over a long period. It includes lands, buildings,
machinery, and equipment used for either productive
The term fixed assets is
or nonproductive purposes.
used, principally for accounting purposes, in speaking
of this fixed capital when considered as resources for
meeting capital liabilities and long-term debt obligations.
Many accountants call the fixed capital of a
istered or
business its "capital assets."
When fixed capital is
considered as "estate" or "property," these words
are generally limited by the adjective "permanent."
Circulating capital is a term applied to that portion
of the capital of an individual, firm, or corporation
tioned,
as cash, stock in trade, customers' accounts, bills re-
chattels as "real
personal property," while in the case of a tenant,
agent, trustee, or executor, only the term estate is employed in referring to lands and chattels to be admin-
managed or to be realized upon and apporalthough such lands and chattels may be
spoken of as the "property" of the "estate." Capital
and assets are terms applied to a stock of wealth employed in a particular business, at a given time, by an
individual, firm, or corporation.
Capital is the term
to be used when speaking of this wealth as resources
for carrying on the business; assets, when speaking of
it as resources for meeting its debts.
Considered as
property or capital, the wealth in an enterprise is sep-
may be sold, exchanged, or otherwise realized upon
without detracting from the appliances or facilities
necessary to business uses and operation. So far as
such possessions are available for meeting current obligations, they constitute what business men call worJc-
arable into two divisions
that of the stockholders or
owners, and that of creditors. Considered as estate
or assets, this wealth is not so divisible, although as
assets it is subject to the' claims of creditors, and as
ing capital.
estate it has been procured in part with the money of
such creditors.
Accountants generally limit the use of the term
"capital" to that portion of the wealth in an enterprise representing the residual interest or the property
rights of the owners or stockholders therein, after making provision for all debts while economists apply the
same term to all wealth employed in such enterprises.
For this reason the Bureau of the Census has previously spoken of the total of such wealth as economic
capital, and of the residual interest of the owners or
lating capital
stockholders as accounting capital. A better terminology would doubtless be secured by speaking of the
former as business capital and of the latter as proprie-
the balance sheet, although the balance sheet is arranged to. exhibit (1) the capital of the business, and (2)
—
;
tors' capital.
mony
^^-ith
The
latter
terminology would be
in har-
the custom of referring to that portion of
ceivable, securities,
and
all
possessions, etc., held sub-
—which either
ject to sale or to realization in cash
subject to changes
by reason
is
of business transactions,
or
The term
—and sonaetimes
current assets
cash, available, or revenue assets
—
is
used by account-
ants in speaking of circulating capital when considered
as available for meeting debt liabilities.
When circuor current assets are referred to as
"estate" or "property," those words are generally
limited by the adjective "temporary."
Basis of credit. The property or property rights of
the stockholders in the capital or assets of a corporation, here called proprietors' capital, constitutes the
basis of corporation credit a corporation without any
such capital is said to be insolvent. The same general
—
;
are applicable to individuals and firms.
actual basis of credit of an individual, firm or
corporation, as here described, is not always shown in
principles
But the
the property rights of creditors and of the proprietors
The actual basis of credit includes eaminopower as well as lands and chattels, and this earnino'
in the same.
COMMERCIAL ACCOUNTING.
power
may
may
not be capitalized and shown in
sheet. In negotiating
loans or otherwise seeking credit, an individual, firm,
or
asset accounts
and in the balance
or corporation,
whose
rights, goo<i will,
and other earn-
ing power are not capitalized and included in the asset
accounts and the balance sheet, always accompanies
the latter with supplementary exhibits showing such
earning power, in order that a complete exhibit may be
ruade of the economic capital and the basis of credit.
Statements ofiusiness results. As the object or purpose of conunercial business is the production, increase,
accumulation, or administration of wealth, the results
or outcome of its transactions to be of any administrative value must be stated in terms of income, expense,
and net gain, and of the factors contributing to or
affecting the same, such as profits, appreciation of assets, earnings, interest, and rents, together with the
expenses and charges against income. In order to
sum up and state the outcome or results in such terms,
the amount of capital or assets, together with the additions thereto and the deductions therefrom, must be
accurately determined (1) by records of acquisition
—
and
of disposal or loss,
and
by
(2)
appraisal or
by
11
mercial business transacted
by
individuals, firms,
and
corporations acting as agents of others with power to
acquire assets and incur
liabilities,
accounting records
and summaries should be devised and provided which
will secure the ends or objects mentioned above in (a),
(c), and (e); and also (b) demonstrates the financial
condition of the business at a specified time by showing
the capital or assets of the principal at the immediate
disposal of the agent and the liabilities incurred by him
for such principal; and (d) show the excess of income
over expenditures, or the reverse, as the result of the
business transactions in a specified fiscal period.
MetJiods
and
rules.
—In the application
of account-
ing principles as an aid to business administration, ex-
penditures are classified and accounts arranged pri-
marily to disclose the results or outcome of business
operation expressed in terms of the objects for which
the business is conducted. This object in commercial
undertakings is always to secure net gain.
Accounting for minor administrative purposes, such
as those relating to the meeting of fixed charges or to
the division of net revenue or revenue surplus in the
form of dividends, and those which involve the econ-
proper accounting methods for appreciation or depre-
omy
ciation.
subsidiary or supplementary to this primary account-
CHARACTER, METHODS, AND DEVELOPMENT OF
MERCIAL ACCOUNTING.
ing.
COM-.
—
Commercial accounting. Commercial accounting is
the application or adaptation of the science of accounting to the administrative requirements of commercial
business.
These requirements, which
conducted by
differ
somewhat
the ordinary type or is
an individual, firm, or corporation act-
according as the business
is of
ing as agent, are as follows:
(1) To meet the administrative requirements of ordinary commercial business, accountants must devise
and provide records and summaries which (a) aid in
securing the systematic meeting of all liabilities and
the orderly collection of all claims against debtors;
(b)
demonstrate the financial condition of the business
by showing its aggregate capital or
at a specified time
and its liabilities or
the same thing, its total
assets
what amounts to
or assets, and the
debts, or,
capital
property rights of its creditors and of its stockholders
or owners in such assets; (c) assist in maintaining and
demonstrating honesty and fidelity in the care and
custody of cash and other assets; (d) show the operative relation between income and expense and the
amount that has been made or lost by the proprietors,
as a result of the business transactions in a specified
fiscal
period; and
(e)
ascertain
and exhibit the
effi-
ciency and wisdom of the administration of income, and
demonstrate the necessity and economy of expenditures by coordinating operative results with physical
and operative statistics.
(2) To meet the administrative requirements of com-
of expenditures, cost accounting, etc., are
Commercial business
may
made
utilize either single or
double entry accounting as an aid to administration.
It most frequently employs the double entry method,
which, of the two, the more readily permits the application of accounting principles so as to secure the best
administrative results. In this method (1) all forms
of wealth owned by the proprietor and employed in
the business must be included in the asset accounts;
(2) information relating to financial transactions must
be recorded on both the debit and the credit sides of
the ledger; (3) provision must be made for differentiation in properly classified accounts, of capital and
income and of capital and revenue expenditures; and
(4) the net profit or loss, which is the difference between profits (including net earnings and appreciation
of assets) and losses (including net expenses, losses by
accident, and flood, and depreciation of assets),
must be proved by the increase or decrease of capital,
as ascertained from the balance sheet.
Development. Centuries of study and experiment
have been expended in the development of systems of
accounting which meet the above-mentioned requirements. Those systems have all grown from small and
crude beginnings; and they have become of ever-increasing importance to good management as, with the
passing of time, they have become more fully analytical and the analyses have been guided by keener per-
fire,
—
ception of the factors contributing to business success.
In the commercial world the earliest accounts were
simply records designed and arranged to meet the first
of the requirements of commercial accounting mentioned above.
They showed
(1)
those individuals to
STATISTICS OF CITIES.
12
whom
the
debts,
changed.
amount
The word expenditures, when unExpenditures.
designation, has a signification
limiting
modified by a
and capital outlays, as above
expenses
which includes
the proprietor was in debt, the amount of such
and when they were payable; and (2) those individuals who were in debt to the proprietor, the
of such debts, and when they were due.
In
early days, as now, such accounts assisted the business man in the systematic and orderly payment and
collection of debt
—than
which there can be nothing
more vital in business administration.
The scope of commercial accounting was enlarged
and its usefulness greatly increased when, in addition
it placed at the command
information such as is called for
by the second, third, and fourth requirements above
mentioned, demonstrating how much the proprietor
was worth at a given time, the operative results of his
to recording indebtedness,
of the business
man
whether he had gained or
and the
amount of that gain or loss. This information was
furnished by data relating to the value of assets, and
by summaries of transactions showing income and expense, and profit and loss the net gain or loss of the
business,
lost,
—
year being reflected in increased or decreased net assets or capital.
The field of accounting was further
enlarged upon the development of modern corporations, with their vast and complex business interests,
and by the adaptation of accounting principles to
meet
their numerous administrative requirements, including that designated (e) in a preceding paragraph.
"capital,"
as
understood by accountants, un-
—
The
defined.
distinction
between revenue expendi-
tures and capital expenditures, as stated in the above
definitions, arises from the usage of nontrading concerns in making expenses chargeable against income in
revenue accounts, while outlays are reported in capital
The designation expenditures is also apaccounts.
plied to all accrued costs, paid or payable, incurred by
individuals, firms, or corporations, acting as agents of
others, for the transaction of specified business.
.
Income.
—Income
receivable
form
the total of
is
amounts received or
individuals, firms, or corporations, in the
by
of trading profits, earnings, rents, interest,
or
other accruals, in connection with the operations of
The designation is
the business conducted by them.
also applied to
such
profits, earnings, rents,
and
in-
terest less the costs of business operations of the ordinary business, and to all amounts received or receivable by individuals, firms, or corporations acting as
agents of others for the transaction of specified busiFurther, it is used by nontrading concerns as
ness.
the
common
designation of
all
accounts with income,
against which appear expenses or the costs and losses
connected therewith.
COMMERCIAL ACCOUNTING TERMS.
Earnings.
—When distinguished from income,
the interstate
—
Expenses or revenue expenditures. Expenses or reve(1) the accrued costs, paid or
etc.,
commerce
as in
schedules, railroad accounts,
earnings represent the gross returns from the
nue expenditures are
principal operations in
payable, incident to the management and operation
of the business or enterprises of individuals, firms, and
corporations; (2) the costs of replacing, renewing, re-
Revenue. The designation revenue is given by some
accountants to the gross operative returns in lieu of
the term income; by others it is used to indicate the
net amounts received or receivable by individuals,
which capital
—
and in a general way keeping up the efficiency
and serviceability of their fixed capital or capital assets; (3) allowances for depreciation of fixed and current assets and, when no accounting is had, for expenses separate and distinct from losses; and (4) losses.
Expenses are the aggregate amounts, paid or payable,
and allowed for the purposes specified, for which no
permanent or subsequently convertible thing of value
The term expenses is quite generally used
is received.
income accounts), and
(3) as
by trading
penditures," as in the
first definition
pairing,
while revenue expenditures is
almost universally employed by nontrading enterThe word expense is also used as the generic
prises.
designation of all accounts dealing with expenses.
concerns,
Capital expenditures or capital outlays.
—Capital ex-
penditures or capital outlays are the accrued costs,
paid or paya;ble, incurred by individuals, firms, and
corporations in the acquisition, construction, or extension of their plants and assets more or less perma-
nent in nature, such as lands, buildings, machinery,
equipment, etc. Such expenditures or outlays involve the acquisition of an asset by exchange for another asset, or by the assumption of a liability, leaving
is
employed.
and corporations from the operations of business
by them, or, in other words,
the excess of gross income over expenses.
The word
revenue is also quite generally employed by accountants (1) as a designation of the summary account of
firms,
or enterprises conducted
nontrading concerns, (2) as the generic designation of
all accounts dealing with income (which are also called
Payments.
ment was
an adjective limiting "exgiven above.
—As the term was originally used, a pay-
the satisfaction of a claim or debt, or the
compensation for value received in goods or services.
According to present usage, a payment is primarily (1)
an amount of money or its equivalent paid out by an
individual, firm, or corporation in fiscal transactions;
but the word has also the closely allied meanings, (2)
the discharge of an obligation, in money or its legal
equivalent, in return for value received; and (3) the
act of delivering money or its equivalent in return for
value received or in settlement or discharge of claims.
Further, in any of the three ways suggested by these
COMMERCIAL ACCOUNTING.
definitions of the word, indiridnals, firms, or corpora-
tions
may make payments
either in meeting their
The cash and other forms
own
particular fund
expenses or outlays, in Uquidation of their own obUgations, or as agents or trustees for others.
Specific
classes of payments are considered under disbursements.
—Originally
m,ents of loans or disbursements on loan account, payments for or disbursements on account of debentures,
mortgages, or stock, and payments to partners, which are
payments or disbursements analogous to capital receipts, are seldom referred to as "capital payments"
or "capital disbursements," but instead are given the
specific designations used above, which fully describe
their ch-aracter or object.
—
Receipts.
Receipts are primarily amounts of money
taken in by individuals, firms, and corporations in
their fiscal transactions; but the term is applied also
money or its equivaFurther, in either of the two ways suggested by
to the act of taking or accepting
lent.
these meanings of the word, individuals, firms, and
corporations
may
money
own income,
receive
either as part of their
or
its
equivalent
or as the proceeds
of a loan, or as agents or trustees for others.
of wealth belonging to a
properly be spoken of as assets
of such fund, while the legal title to the cash or other
marked as a reserve because the equitable title
or beneficial interest is in another person or is for a
It is
the
given above for payments; but for expressing the facts
set forth in the second and third meanings given for
the latter term, the word disbursement can not properly be employed.
Payments and disbursements for expenditures are
generally referred to as payments and disbursements on
revenue account or on capital account, according as they
are made for revenue or capital expenditures. Pay-
may
form of wealth so held is vested in the individual or
corporation upon whose books the account is carried.
word disbursement
signified the taking of money from a common purse by
one having authority so to do. As the word is now
used, its meaning is identical with the first of the three
Dishirsements.
13
Cash belonging to a specified fund,
kept separately in a bank, can bs paid out only on
an order, warrant, or check drawn against that fund
by. one having authority so to do.
If, however, the
cash is not kept separately, the account being marked
only by a reserve, a corresponding instrument drawn
in settlement of accounts is always payable from any
specified purpose.
if
,
money
maker which
of the
penditures.
Liability accounts.
is
available for general ex-
—Liability accounts are
classified
and to owners
ledger exhibits of liabilities to creditors
or stockholders.
—
—
Asset accounts. Asset accounts are classified ledger
statements of assets.
Capital account.
Capital account is the common
designation of the group of accounts with capital expenditures and capital receipts, showing the assets
acquired through the former and the liabilities incurred through the latter.
Income and expense account. In a statement of closing, the income and expense account
also called
income, revenue, income and expenditures, revenue and
expense, and revenue and expenditure account is a
classified summary into which are balanced all accruals
growing out of the operation of a business. The books
of an enterprise using both an income and expense
account and a profit and loss account are properly
kept when the former account shows the true income surplus or deficit an income surplus or net
income being the excess of income over all the costs
that are met or to be met therefrom, while an income
deficit or net expense is the excess of such costs over
income. Many commercial concerns which do not
distinguish between income and expense accounts and
especially banks give to
profit and loss accounts
the income and expense account the designation
The essential distinction
"profit and loss account."
between the income and expense account and the
profit and loss account is explained under the latter
—
—
—
—
Income or revenue receipts, or receipts from income or
is the term applied by accountants to receipts,
or realization on revenue account, from profits, earnIn like manner capital reings, interest, and rents.
ceipts is the term applied to amounts contributed to an
undertaking and intended to be permanently left
therein for the sake of enabling it to carry on its business and secure an income therefrom, whether such
amounts are contributed by proprietors or are received
from holders of debenture stock, mortgages, or bonds.
Funds and fund reserve accounts. In accounting,
funds are amounts of cash or other forms of wealth set
aside for and devoted to a special purpose, and kept
apart from cash or other forms of wealth not devoted
In fund or fund reserve accounts
to the same purpose.
are recorded amounts, either kept invested separately
or kept uninvested, for which a person or corporation
When the asset is not
is responsible to a beneficiary.
kept' separate, the reserve account is necessary to represent the amount or proportion of the general assets,
investments, or investment income to which the bene-
and by profits from collections of bad debts written
off, premiums on sales of stock and bonds, net earnings,
All accounts whether operative or nonoperaetc.
which
tive, including income and expense accounts
ficiary is entitled.
record changes in proprietary relations are closed at
revenue,
—
—
head.
Profit
account
account,
and
is
loss account.
—Where the
—
it is
lations caused
and loss
and expense
profit
distinguished from the income
used to show changes in proprietary
by
losses
from bad debts,
fire
and
re-
flood,
sales of capital assets, depreciation, net expense, etc.,
—
—
STATISTICS OF CITIES.
14
the end of the year into a profit and loss sumniary for
the purpose of determining the net profit or the net
loss.
This summary, as presented in a statement or
is frequently called a "profit and loss account,"
or "loss and gain account."
report,
Where both an income and expense account and
a
account are used, the former shows the
gross as well as the net results of operation, while the
profit
and
loss
shows the financial results of proprietorship,
under consideration; the former is operative, while the latter is proprietary and relates
latter
for the period
Where only one of
generally called by trading
over against the debts, as assets or resources available
It shows also the property rights
or capital, in the wealth of the enterprise, of the owners
or, in other
or stockholders and of the creditors
words, the portion of such wealth acquired by the aid
Furof credit and that acquired without such aid.
for meeting them.
—
ther, the
summary shows
all
debts as
liabilities set
over against the assets.
Summary statements setting forth the above-described information are designated in the commercial
world balance
sheets, statements
The
of assets and liabilities,
two designations are
directly to the balance sheet.
or statements of affairs.
these accounts
given to summaries of financial condition for a going
concern, and the third to those of a bankrupt one.
Many accountants limit the term balance sheet to a
summary of financial condition prepared from books
kept by double entry accounting, and give the des-
is
used,
it is
concerns "profit and loss account" or "loss and gain
account," and by nontrading concerns "income and
expense account," or some allied designation.
Surplus or deficit account. The surplus or deficit
account is a ledger account of corporations into which
is carried the net profit or the net loss at each closing
period.
The account represents the cumulative profits
and losses of the business, after payment of dividends.
It is the balancing account between assets and liabilities.
In a nonprofit-sharing enterprise the surplus
and deficit account is 'sometimes called the "closing
account;" in an institution, where all of the income
and expenses and the profits and losses are distributed
to or charged against different funds, it is called the
"distribution account."
—
Agency or
trust account.
—Agency or trust accounts
are ledger accounts of the financial transactions of individuals, firms,
and corporations acting as agents of
others for the transaction of specified business, into
which are balanced all accounts of expenditures and
income of such business. Such an account shows, for
a given period of time, the result of business operations, as does a profit and loss account for a trading
concern, and an income and expense account for a
nontrading concern.
Summary statement. A summary statement is an
exhibit of financial data relating to the business of an
—
individual, firm, or corporation, classified or set forth
two portions, which are set opposite to each other
or deducted one from another in such a manner as to
summarize all the facts bearing upon some aspect of
the business. Sununary statements, of which there
may be any number, should always be given designations descriptive of the data which they summarize
and of the purpose for which they are prepared. The
most important of such statements are those which
show financial condition and those which show the
outcome of business transactions.
in
—
Summary of financial condition. In commercial
summary of financial condition is a detailed
business a
statement, as of a specified time, of the wealth owned
or controlled by a given enterprise, and of the debts of
that enterprise. This summary shows the wealth set
first
ignation statement of assets and liabilities to similar
exhibits prepared from books kept by the single entry
method of accounting.
The summary of financial condition is always
deemed of very great importance in the negotiation of
credit.
When, however,, the balance sheet is an incomplete exhibit of the resources of a business for
meeting its liabilities, by reason of the omission of the
capitalized value of franchises, rights, good will, and
other earning power, it does not show the true basis of
credit; and under such circumstances it is customary,
in negotiations for credit, to supply these omitted data
in statements supplementary to the formal balance
sheet.
—
Summaries of outcome of business transactions.
Summaries of the outcome of business transactions are
statements of the information (1 ) in income and expense
accounts, profit and loss accounts, or surplus and defiaccounts, or (2) in agency or trust, accounts; they
results or outcome of business expressed in
terms of the purpose of the business. Summaries decit
show the
rived from the accounts mentioned in (1) are always
those of business conducted for net gain.
They ex-
economic effect of financial transactions upon
the capital of the stockholders or owners, and measure
the increase or decrease of that capital during a given
period of time. They also measure the increase or decrease in the net assets that is, the excess of assets
over liabilities of a business; and likewise the increase or decrease of that portion of the business properties representing the contributions of the owners or
stockholders thereto, in the shape of money or other-
hibit the
—
—
Summaries derived from agency or trust accounts are exhibits of the outcome of transactions
which increase or decrease the assets entrusted to the
agent, or the liabilities incurred by him; they measure
the increase or decrease of the principal's net assets in
the business, or his net liabilities to the business or to
wise.
the agent.
GOVERNMENTAL
BUSINESS.
15
GOVERNMENTAL BUSINESS AND ACCOUNTING.
—the greater the surplus the more suc-
CHARACTER AND PRINCIPAL TECHNICAL TERMS OF
GOVERNMENTAL BUSINESS.
at a "surplus"
Any definition of governmental business necessitates the use of the terms nation, state, munidpality,
and government, which are defined below.
primarily for the purpose of protecting society and pro-
—
Nation. A nation is an association of persons living
within certain limits of territory, united in a moral
organized personality with a spirit and will of its own,
and separable into government and governed.
State.
In America a state is one of the self-governing commonwealths or bodies politic which together
make up a nation called a federal republic. In other
parts of the world the word state is quite commonly
employed with a meaning approximating that of nation, as above defined, namely, an association of persons living within certain territory and separable into
government and governed.
Municipality. A municipality is a county, city,
town, or other incorporated community possessing and
exercising the privilege of local self-government.
Government. A government is the permanent organization of a nation, state, or municipality administering the common affairs of its citizens.
Governmental business. Governmental business is
—
—
—
—
states, and municipalities
which is conducted for them by their governments or
governmental officials as agents or representatives, including (1) the exercising of those powers and the doing
of those things for the common welfare for which their
governments or governmental officials have authority;
(2) the making of the expenditures needed for such purposes and the meeting of the same from prescribed
sources and by specified methods; and (3) the trans-
the business of nations,
acting pi such other financial business as the govern-
ments or governmental officials may be authorized or
The exercise of the powers and the
directed to do.
performance of duties mentioned in (1) is here called
the general business of governments; the doing of the
things mentioned in (2), the primary financial business
of governments; and that mentioned in (3), the subsidi-
ary financial business of governments. The transactions and results of the general business of governments
can not be definitely stated in terms of money, and are
therefore not subject to accounting control as are their
primary and subsidiary financial business.
The concept given in the preceding paragraph of the
primary financial business of governments, whose assets, liabilities, and transactions are recorded in the
primary accounts, is the one which is entertained by
the great majority of statesmen, economists, and governmental officials and accountants. According to it
the primary financial business of governments differs
materially from that of the ordinary business of indiThe latter
viduals, firms, and private corporations.
finance,
aims
language
of
in
the
seeks a net gain and,
cessful the result; while the former, being only a part
governments, which
of the business of
is
conducted
moting the common welfare, aims to establish a balance between revenues and expenditures.
Further,
although in individual cases quasi private industries
be administered with the aim of obtaining profits
or earnings, and investments may be made with the object of realizing profits, interest, or rents, it is neverthe-
may
less true of the financial business of
whole that any
governments
as a
profits, earnings, interest, or rents real-
and incidental to the things done
and the powers exercised by the government for the
ized are subordinate
common
dustries
Considered in their relation to all
revenues derived from in-
welfare.
governmental
activities, the
and other
profits, earnings, interest,
and rents
are parts of the national, state, or municipal revenues
for meeting the aggregate costs of government.
The attention of the governmental official is at all
times centered upon the relation between the authorall purposes and the probable
revenue receipts from all sources during the year, to
the end that he may make adequate provision for
meeting, by means of loans., all revenue deficits or deficiencies of revenue receipts, or for regulating the
disposition of any surplus revenue or revenue receipts.
He may and should give thought to securing a profit
from governmental industries, but only for the purpose
of increasing the resources available for meeting
governmental expenditures, and thus of lessening the
burden of taxation. In establishing the right relation
between all expenditures and the aggregate revenue
receipts, statesmen and financiers have found their
supreme administrative financial problem. It is the
problem that has engaged the attention of the great
finance ministers of Chase, during the American Civil
War; of Thiers, iii the crisis of the Franco-Prussian
War and in the subsequent settlement of France with
Germany; and of Gladstone, in the preparation of
budgets that gained for him recognition as one of the
ized expenditures for
—
world's greatest financiers.
The primary financial business of governments, being considered as that specified portion of "governmental business" concerned with raising money from the
public and expending it for public purposes, makes
use of only a portion of the property employed for
the governmental purposes of the nation, state, or
The portion so used is that which is
municipality.
held for meeting expenditures or the current costs of
government, for liquidating indebtedness, or for earning or otherwise securing an income.
Although the ac-
quisition or construction of schoolhouses, jails, streets,
sewers,
and kindred properties
of
governments forms a
part of the primary financial business of governments,
STATISTICS OF CITIES.
16
and taxation became an
they are not considered as being employed in such business they are as much outside thereof as the house or
store which a real estate agent purchases for and turns
over to his principal is outside of the business of the
agent unless or until it is turned back to him for resale.
A second concept of the nature of the primary financial business of governments is entertained by a limited
number of accountants and public ofRcials, principally
those connected with or having to do with the administration of cities conducting very many governmental
propriation acts and ordinances the legal expenditures
for a given year, and also establishes the revepiue and
Instead of regarding this business as that
the public and expending it for
other provisions for meeting such expenditures. The
word budget is here applied not alone to the formal
;
industries.
of raising
money from
public purposes, they believe
its essential
character
is
making and the caring for governmental investments or properties acquired or constructed for governmental purposes. The first concept concerning the
nature or character of this business makes it one of raising and expending money; the second, one of raising
and investing money.
the
According to the
houses, sewers,'
and
first
of these concepts,
street
school-
improvements which are
acquired or constructed as a part of the primary financial business of governments, bear the same relation
to that business as the residence, furniture, and clothes
of a merchant, purchased from the proceeds of his
mercantile business bear to such business. According to the other, they have the same relation to the
primary financial business of governments as the barns,
houses, and drains of a farm do to the business of the
farmer. The two concepts of the primary financial
business of governments given above are held at the
present time by different governmental ofiicials and
accountants, and when practically embodied in governmental accounts give rise to diverse rules for arranging ledger accounts and classifying governmental
expenditures, to which attention is called on later
pages.
—
Governmental iudgets. The budget comprehends a
general exhibit of the finances of the nation, state, or
municipality, including estimates of the revenues or
revenue receipts and of the expenditures or payments
for expenditures for the ensuing fiscal year,
scheme
and an out-
needed revenues
is sometimes
employed to refer to the legislative act, which is based
upon the exhibit of finances and which establishes the
line of the
of
that year
by
for raising the
taxation.
The term
tion governing expenditures
essential part of the administration of British finances.
The principles underlying the British use of the budget
have been adopted in one form or another by all
nations, states, and municipalities in which the people
The legiscontrol public expenditures and taxation.
lative body for nations, states, or municipalities, where
this control is secured, determines in advance by ap-
estimates which are submitted for legislative approvc.1,
but to the financial provisions of appropriation acts
and to those acts and ordinances under which revenues
A budgetary
are collected and expenditures made.
surplus is the excess of revenues over the amounts
paid and to be paid therefrom by the terms of the
budget or appropriation acts, and a budgetary deficit is
the excess over the revenues of the amount similarly
paid and to be paid therefrom.
Loans, debts, and liabilities. Loans are amounts of
money, or quantities of other forms of wealth, obtained from the creditors of nations, states, and municipalities by their governments, with an obligation for
their repayment.
Debts are the obligations of nations,
—
and municipalities to pay to creditors amounts
money, or quantities of other forms of wealth; these
may be referred to as debt obligations. The word
debts is also used in speaking of amounts of money,
or quantities of other forms of wealth, which nations, states, and municipalities owe for loans, materials, and services; in this sense, the word debt is
synonymous with indebtedness. Liabilities consist of
states,
of
(1)
debt
liabilities
or the obligations of nations, states,
and municipalities
to
make payments
of
money
or
other forms of wealth to their creditors; and (2) administrative liabilities or the obligations of their gov-
ernments or governmental
officials to
use or disposition of specified
of wealth in their possession.
make
designated
moneys or other forms
The term liabilities is
also used in speaking of the enforcible or recognized
claims
(1)
of creditors against nations,
and
states,
municipalities, for the debts of such nations, states,
and municipalities; and (2) of citizens and creditors
governments or governmental officials, to
designated use or disposition of specified moneys
or other wealth in their possession.
against
character and
amount of the expenditures and the
amount
of the taxes, and which also proand
character
meeting
revenue
deficits and for disposing of
for
vides
make
revenue surplus.
In governmental business the term budget was first
applied to the annual statements which the British
chancellor of the exchequer makes to the House of
Commons sitting as a committee on ways and means.
Legislative control over expenditures and taxation
in Great Britain became a reality after the revolution
of 1668, when the budget and accompanying legisla-
municipalities are of
The debts
or debt liabilities of nations, states,
two
classes.
When
as debt obligations, these are spoken of
floating; the terra
funded
s.s
and
considered
funded and
debts is applied to all long-
term debt obligations for which the good faith and
and municipalities have been
pledged, and the term floating debts, to all other debt
credit of nations, states,
obligations.
When considered as liabilities,
classes are generally referred to as fixed
these
and
same
current.
GOVERNMENTAL BUSINESS.
Administrative
legal
and
liabilities,
are of two classes,
also,
general.
ates
Legal administrative
from the
liabilities are those which arise
legal or recognized obligations for the ex-
penditure, accumulation, or distribution of money for
designated purposes. They are of two classes: (1)
The
obligations of governmental officials (a) to make
expenditures as prescribed by general and special
appropriation acts and ordinances, and (b) to assign
to specified funds, as prescribed by such acts and ordinances, the moneys received from loans and from revenues; and (2) the obligations of the governments of
and municipalities (a)' to secure and
place in sinking funds the amounts called for by contracts made with creditors in the negotiation of loans,
and (b) to use moneys received from donors in accord-
nations, states,
ance with the terms imposed by them.
Under the term general administrative liabilities
the Bureau of the Census includes obligations of one
department or fund of government to another. They
may with propriety be called accounting liabilities.
The debts or liabilities of municipalities, like those bf
private individuals, firms, and corporations, are enf orcible claims or obligations for the payment of money or
other forms of wealth.
The methods
enforcement
in the different nations and states, being in some
differ
of
same as those employed in the case
and in others quite different, but in all
substantially the
of private debts
the fact that municipal debts are
liabilities of, or
against, the citizens or taxpayers
is
claims
practically recog-
In Maine, when a city or town fails to meet the
nized.
claims of the state or county against
of the state or
sheriff,
county
requiring
him
may
to levy
iss^le
by
his
it,
the treasurer
warrant to the
distress
and
sale
upon
the real and personal property of any of the inhabitants of the city or town.^ In like manner, the statutes authorize the seizing of property of the inhabitants of a county, city, or town, to pay any debt due
politic of which they are members.^
Connecticut has legal provisions similar to those of
Maine. Other states, as Massachusetts, direct the
removal of assessors who fail to levy taxes to meet
from the body
maturing debt obligations, and the appointment of
In still other
assessors who will discharge this duty.
liabilities
is by
debt
states the .method of enforcing
mandamus upon municipal
officials,
directing that
they provide in the tax levy for meeting all maturing
debt obligations, together with the interest thereon.
This levy, like the levy just referred to, differs in
method, but not in the underlying principles of law or
of economic theory, from the levy by distress and sale
employed in Connecticut and Maine.
The debt liabilities of nations and states are not en-
as are those of municipalities, but
nations and states pledge their good faith and credit
forcible claims,
'
2
Revised Statutes, 1903, chapter
Revised Statutes, 1903, chapter
14—07
2
10, sections
5 and
48, section 96.
7.
payment
for the
—
17
of their debts;
in equitable form, at least
and that pledge
—an obligation
cre-
of the
same essential character
as in the case of municipalities.
Further, as has been pointed out by many writers on
public finance, nations and states are under powerful
meet their liabilities. For the sake of a
temporary gain, a nation or state repudiating its debt
shuts itself out from the future use of credit, and national bankruptcy is a bar to any later borrowing other
than on ruinous terms. The interest on the public
debts of a nation, state, or city, if met from taxes,
makes such debts economic burdens upon the taxpayers.
The creation of a public debt thus becomes in
effect a first mortgage upon all the wealth of the comincentives to
munity incurring the same. As Fisher says, in "The
Nature of Capital and Income " (page 31) " the government is merely an intermediary between the bondholder and the public wealth which is taxed to satisfy
,
the bondholder's claim."
These facts have not always
been recognized, even in the United States or Great
Britain.
In very recent times, states and municipalities accepting the theories of John Law, have
looked upon a credit as a fresh creation of wealth, and
thus an addition to state and municipal possessions,
Misled by these theories, in the
quarter centm'y ending not far from 1870 the states
and municipalities especially the counties of the
instead of a burden.
—
—
United States incurred large public debts. The reckless disregard of all good management in public finance
which then held sway in many communities led to
such depreciation of the value of private property that
nearly all our states shortly thereafter adopted constitutional provisions and passed laws limiting the
power
and municipalities to incur debt. That
which is largely of the period 1870 to 1885,
of states
legislation,
a practical recognition of the fact that all the private
wealth of a nation, state, or municipality is burdened
by national, state, or municipal debt, subject only to
the limitations of public good faith and of the constiis
and statutory provisions themselves. It also
governmental debt upon
property values, which can be definitely measured by
comparing the selling price per acre of farm lands in
two adjoining towns or counties, of which one is free
from debt, while the other has a large indebtedness,
incurred for obtaining unproductive property, and carried for many years.
Some very instructive examples
of this kind can be found in New York state, along the
line of the New York, Ontario and Western Railway,
and in Western states where the towns and counties
have incurred heavy debts for raihoad bounties.
tutional
recogiiizes the influence of
The
foregoing facts are illustrations of the principle
concerning the relation of public debts to public and
private property which has determined the public
policy and the form of accounting records of the British and American national governments, and of the
governments of the great majority of American states
—
STATISTICS OF CITIES.
18
American municipalities, although some among
and municipalities. The legislation and practice of
these governments are bas^d upon the supposition
of
that public debt is the common debt of all the people,
incurred by their representatives, in their name, and
trol of British cities,
for
their
common
These representatives
interest.
have pledged the good
and credit of the nation,
state, or municipality for the payment of the obligations; and in the case of debts whose interest or
principal is met by taxation, this pledge creates an
faith
equitable claim against
the
and thus establishes what
is
citizens or
taxpayers,
m effect a lien upon their
wealth rather than a property right in or liability
against the property secured by the creation of the debt.
Writers on pubUc finance have promulgated many
different theories concerning the effect and the policy
of public borrowing.
As pointed out by Bastable,
the leading British writer on public finance, the
earliest were little more than formal expressions of
popular prejudice. Following the theories of John
Law, writers
in
the early years of the eighteenth
century spoke of public funds as a "mine of gold"
and of state loans as "realized alchemy." But the
growth of debt in England and France ^uring that
century led to a reaction; and Adam Smith spoke of
"the enormous debts which at present oppress, and
will in the long run probably ruin, all the great nations
of Europe."
Later writers, especially those of Germany, as Jakob, Malchus, Rau, and Nebenius, while
dwelling
them
upon the
evil effects of public debts, accept
adminand municipalities. This
be called one of the leading
as legitimate expedients in the financial
istration qf nations, states,
view of public debts
may
modern economists relating to
K. Dietzel, another German writer,
theories of
this sub-
considering expenditures for public improvements as investments, regards the issue of loans as a true method of
ject.
So regarded, the issue
becomes a normal part of the working of a
defraying such expenditures.
of loans
progressive nation, state, or municipality, instead of
being something to be avoided as much as possible,
as under the theory last mentioned.
Bastable,' however, incUnes to the belief that save in extraordinary
emergencies the use of public loans should be restricted
to productive or economic enterprises, such as national
railroads, telegraphs, etc., and municipal waterworks, gas works, etc.; and that, even in the case of
such enterprises, great care should be exercised lest
the nation, state, or municipality be led into the
domain
of speculation, instead of confining its ener-
gies
the field wherein
to
it
can accomplish better
results than can private individuals or corporations.
pubhc debt
Each
of these theories of
cates
other
among the public men
modern nations. As
head
of national
finds its advoUnited States and
a rule, the
governments
of Bastable or Jakob.
number
of the
men
at the
incline to the concepts
The same
true of the greater
of those responsible for the administration
is
number of those in conaccept more or less fully the
One of these theories is closely
these, as well as the greater
concept of Dietzel.
associated with the concept of the primary financial
business of governments as that of raising and expending money, and the other with the concept of such
business as that of raising and investing money.
According as one or the other of these two theories
is accepted, one or the other of two conclusions concerning the nature of governmental capital and
assets will be reached; and sooner or later these
become embodied in different systems of accounting,
to
which attention
is
called in later pages.
being obligations not of
nations, states, and municipalities, but of their governments or governmental officials, their satisfaction
or nonsatisfaction does not affect the outcome or
Administrative
result
of
liabilities
business of nations, states,
the financial
municipalities which has previously been given
the designation primary financial business of govern-
or
ments.
rise to any
upon the private property
upon the national, state, or
Accordingly they can not give
burden or economic
lien
of the citizens, or a lien
municipal properties in the exclusive possession or
control of their governments.
The fundamental difference between debt liabilities
and administrative liabilities is reflected fairly well in
the legal provisions of most states with reference to
the enforcement of these two classes of liabilities.
Mention has already been made of the fact that the
debt liabilities of nations and states are not enforcible
by proceedings in law or equity. In their discretion,
however, nations and states may, in such cases as
they may elect, permit themselves to be sued for the
purpose of determining the equity of specified claims,
and for that purpose only. While the debt liabilities
of nations and states are not enforcible by proceedings in law or equity, in many states it is quite different with the administrative liabilities of their governments or governmental officials. In such states
the ofl&cials may be compelled by mandamus to meet
administrative liabilities. In the case of municipaHties, debt liabilities are generally enforcible by
ordinary suits at law, while administrative liabilities
are always enforcible by mandamus.
The liabilities
of the latter class, not being obligations of the nation,
state, or municipahty, can not properly be set over
against their property considered as assets, and
hence, if accounting control is secured over such
liabilities, it must be by the use of what, under such
circumstalices, should be called "accounting assets."
This is the reason why the two classes of liabilities
debts, or claims against nations, states, and municipalities, or
porate
their citizens in their sovereign or cor-
capacity;
liabilities,
or
and
claims
governmental
against
their
administrative
governments or
.
GOVERNMENTAL
—
governmental officers as agents should in accounting
be kept entirely distinct.
Of the same essential character as the governmental
administrative
are the obligations of governmental officials to keep the city hall, schoolhouses,
liabilities
streets, sewers, etc., in
good condition and
in use for
manner contemplated in thejir
These obligations, which maybe desig-
BUSINESS.
governmental
estate
19
includes
all
the possessions of na-
and municipalities, more or less permacharacter, which are used continuously in pro-
tions, states,
nent in
moting the common welfare or serving the common
needs of the citizens the amounts of money expended
;
in their acquisition or construction are referred to in
the purposes and in the
this report
construction.
governmental estate not included in the permanent
governmental estate, as above defined, is called tern
nated as general obligations of governmental administration, can not be stated in terms of money, and hence
can not be brought under accounting control.
Estate, property, capital, and assets.
When used in
governmental business the terms estate, property, capital, and assets should be given meanings identical with
those which are assigned to them in the commercial
—
world, and which are
more
or less familiar to business
men and
accountants. The resources on which nations, states, and municipahties depend for the purpose of meeting their liabilities and the costs of conducting their governmental business are, as has been
pointed out by most writers on public finance, the
aggregate of the productive wealth within their borSuch wealth is drawn upon for the purposes
ders.
mentioned by taxation, and so far as it can be converted by that process to governmental uses it constitutes the capital or assets of nations, states, and
municipalities.
The resources upon which municipalities depend for
meeting their liabilities and their current costs of government are portions of those on which states similarly
depend, and these in turn are portions of the national
resources.
at
It
any given
is
impossible to assign a definite value,
time, to the resources of a nation, state,
or municipality, or to determine what portion of those
resources can be utilized for the purposes of any parFor this reason^ no formal conticular government.
sideration has been given in governmental accounts
to the estate, property, capital, or assets of nations,
Instead, those accounts take
states, or municipalities.
into consideration only that part of such estate, prop-
as outlays,
porary governmental
or governmental outlays.
All
estate.
When
considered with reference to governmental
revenues, the governmental estate may be classified
as productive or economic,
and nonproductive
or non^
economic governmental
estate is that which is acquired and used primarily for
the purpose of earning or- otherwise securing an income; it includes the assets of the sinking and kindred
funds, and the properties and current funds of enterprises such as waterworks, gas works; etc., where these
are conducted as quasi private industries.
All other
governmental properties are given the designation nonproductive or noneconomic governmental estate.
The governmental possessions considered as prop-
economic.
erty
may
The
be
productive
or
classified as salable
and unsalable.
The
salable property of governments includes that portion
governmental estate which in physical character
and uses resembles the real and personal property of
private individuals, namely, all governmental buildings with the land on which they are located and their
furniture and equipment, all lands for parks, and all
possessions such as in the commercial world constitute
of the
the current or available assets of individuals, firms,
and
Unsalable property of governments is a
general term employed in speaking of roads, streets,
corporations.
sewers,
and other improvements more or
less
perma-
nent in character, but not included in salable property
as above defined, which have been acquired or constructed by governments for the common benefit and
common use of their citizens. Their value to the community is reflected in the value of the adjoining property or of the general property of the community.
In
most American cities their cost has been met wholly,
or in part from special assessments levied upon the
adjoining property, on the assumption that their construction adds to the value of such property.
which is vitally connected with
financial business of govprimary
the
conduct
of
the
capital, and assets
property,
estate,
The
ernments.
whose
value is known
wealth
of
are
forms
so considered
under
brought
readily
are
and
so
or ascertainable,
called
properly
be
may
They
accounting control.
estate,
total
from
the
distinguished
governmental, as
property, capital, and assets of the nation, state, or
The designations governmental estate and governmental properties are- terms in business or general use,
but not accounting terms. In this respect they differ
municipality.
from the designations governmental
erty, capital, or assets
here used as the desig-
The term governmental
nation of the aggregate possessions of nations, states,
estate is
and municipalities, employed by
the
common
common
their
governments in
interest of their citizens or in promoting
welfare, or held by such governments for
the
investment or for meeting governmental debts.
The governmental estate as above defined may be
The permanent
classified as permanent ^and temporary.
—
capital
and govern-
mental assets the latter being used for accounting
purposes, while the former may be applied both for
accounting purposes and in the economic discussion
of
governmental
affairs.
capital and governmental
used in spea>dng of that portion of the governmental estate or property which is considered as
The terms governmental
assets are
being employed in the business for which the accounts.
—
STATISTICS OF CITIES.
20
these properties are' capital for earning revenue, as
are primarily prepared, the term governmental capital
being used in speaking of such portion when consid-
well
ered as employed for the purposes of the primary finan-
They
cial business
of governments,
and the term govem-
Tnental assets being used in speaking of the
tion
when considered
burden
same por-
as resources for meeting the
pubhc debt, or
for meeting expenditures.
In practical governmental accounting, however, the
portion of the governmental estate which is considered as being employed in the primary financial business of goveminents differs according to the concept
of the nature of such business held by the governmental official or accountant. The two most prominent concepts give specific meanings to governmental
capital and governmental assets, as follows: Where
the object of the primary financial business of governments is considered to be the raising of money
from and expending it for the public, governmental
capital and governmental assets are accounting designations for those portions of the governmental estate
that are employed for earning or otherwise securing
revenues, or that are provided for meeting expenditures or liquidating indebtedness. On the other hand,
where the object of the primary financial business of
governments is considered to be the raising and investing of money for governmental purposes, the
terms governmental capital and governmental assets are
accounting designations used for referring to all governmental estate.
All American governments adopting the first-mentioned concept of the primary financial business of
governments treat the investments of sinking and
other governmental funds as governmental capital
and assets, since the income of these funds assists
in providing revenue, and their principal may be
used for meeting expenditures and liquidating debt
without interfering with the operation of any of the
functions undertaken by the government. It is quite
different, however, in the case of the properties of
Only a few cities treat
industries of municipalities.
these as assets in their balance sheets, and fewer yet
treat
lies,
of
them
in
as capital in their accounts.
all
American
probability,
cities
in
The reason
the fact that but few
have sought to conduct these indus-
tries primarily as qvMsi private enterprises.
management
of such industries they seek to
In the
advance
the common weal, rather than to operate the business as an enterprise for gain. So long as this policy
dominates the management of these industries it is
debatable, from the accounting standpoint, whether
or not their properties should be treated as governmental capital or assets. It is quite otherwise, however, when the aim in their management is to conduct them so that they shall be self-sustaining, meet
interest charges, and provide for depreciation and for
sinking funds. In such cases no proper accounting
is possible without a recognition of the fact that
as
assets
for
meeting governmental
are governmental investments as
liabilities.
much
as are
the securities of governmental funds.
The property constituting governmental capital is
divided by some writers into two classes productive
The productive capital, sometimes
aiid nonproductive.
called economic capital, is that
used for securing gov-
capital comprises the plants
ernmental income. Such
of governmental industries and the investments and
cash balances of governmental funds, as those designated sinking and public trust funds. All other governmental capital is called nonproductive or noneconomic.
This classification of capital is accepted
by the Bureau of the Census and used in this report,
although, according to some writers on the subject,
only those properties classified as productive capital
properly be designated as "governmental capital."
Governmental capital may be further classified
may
as Jixed and available, the former including all those
portions of the permanent governmental estate employed in the primary financial business of govern-
ments, and the latter including all other portions of
the governmental estate so employed. When considered as assets, the fixed governmental capital is called
fixed governmental assets and the circulating capital ig
called current, cash, or availaile governmental assets.
Governments operate industries and otherwise employ properties for securing gain, and the properties
so utilized may be called "governmental productive
capital," but neither that property nor any other
possessions of the government is ever legally the
capital " of governmental officials.
In the subsidiary
financial business of governments there can -not be
'
'
though there may be, and generally are,
Such assets are here called administrative
assets, and should be carefully distinguished and kept
separate from governmental assets.
The latter are
any
capital,
assets.
physical properties>jnade legally liable or dedicated
for
meeting debts,i'while the former are accounting
entries to balance administrative liabilities.
—
Net governmental estate, capital, and assets.
Net
governmental estate, net governmental capital, and net
governmental assets are designations given to the excess of the governmental estate, capital, or assets over
debt liabilities, and the designation net debt liabilities
is
given to the excess of debt
mental
liabilities
over govern-
assets.
The net governmental estate measures those contributions in the form of taxes and other revenues of nations, states, or municipalities that have been made
to the total governmental estate.
In accounts which
make
capital, and assets desame properties, considered
in different relations, the same statement is substantially true of net governmental capital and nst govern-
the three terms
estate,
scriptive of practically the
mental
assets.
In governmental accounts based on the
,
GOVERNMENTAL
view that governmental capital and governmental
assets include only the properties used or to be used
for meeting expenditures or debts, or for providing
revenues, the terms net governmental capital and net
governmental asstts are. seldom employed; where used,
'
they indicate the existence of surplus resources after
provision has been made for meeting all outstanding
debt liabilities and claims. Under the same circumstances a net debt liability measures the extent to
which insufficiency of past or current revenues has
necessitated the meeting from the revenues of future
years, through the agency of loans, of past costs of
government (1) for operation and maintenance, (2) for
operation and maintenance and for economic outlays,
or (3) for operation and maintenance and for outlays
other than for investments. In the general discussion
which follows no special reference is made to excess of
indebtedness over governmental assets. Where, in
statements involving the use of the term net governmental assets, the existence of such an excess is possible, it may be assumed to be considered in passing
as a minus quantity.
Basis of
of credit
is,
credit.
—In
commercial business the basis
as has been pointed out, the actual excess
of all capital in the business over liabilities to credit-
The theoretical basis of the cradit of nations,
and municipalities is the same, subject to the
following limitation, which has been pointed out by
ors.
states,
Bastable and other writers on public finance Nations,
states, and municipalities can collect by taxation only
a part of the income of their people; hence their borrowing power can not be exercised to the complete
extinction of the property rights of the citizens in
their real and personal property and their capacity to
earn income. It is the recognition of this fact, and of
the further fact that the same productive property
:
may
be part of the capital or assets of two or more
municipalities and also of the state and national governments, that has led in the United States to the
enactment of laws limiting the borrowing power of
Those. laws establish an
states and municipalities.
arbitrary basis of governmental credit, independent of
that which springs from the relation between national,
In the
state, and municipal resources and liabilities.
negotiation of loans the authority under sutih laws,
the pledge and evidence of good faith, and the amount
of debts outstanding over and above the assets under
the control of the government for meeting debts be-
come the main considerations
of prospective creditors
whether they will make a loaif and the
terms on which the same shall be made.
Statements of business results. Governmental statements of business results, if prepared on th^ lines of
similar summaries of individuals, firms, and private
corporations, must be expressed in terms of the obin determining
—
BUSINESS.
jects or purposes for
21
which the primary financial busi-
is conducted.
But since, as has
been pointed out, there are two radically different concepts of the nature or object of the primary financial
business of governments, the primary statements of
the results of such business, as prepared by different
accountants, must be of two entirely different types.
Where the object of such business is considered to be
primarily the securing of revenues for meeting the
costs of government and for liquidating, indebtedness,
its results must be expressed in terms of revenues and
revenue expenditures or current costs of government,
and must show to what extent current governmental
transactions Jiave added to or lessened the burden of
ness of governments
indebtedness resting upon the taxpayers or citizens
of nations, states, and municipalities for whom the
business is conducted.
On the other hand, where the
primary financial business of governments is considered to be that of raising and investing money for governmental purposes, its results must be expressed in
terms of increase or decrease in the investment of the
government. A revenue surplus, or excess of revenues
over revenue expenditures or costs of government
paid or payable from revenue, measures, in the first
case, a decrease in the burden of indebtedness; while
in the second, a net revenue, or an excess of revenues
over expense, measures an increase in the net investments, here called net governmental estate or net governmental capital. It corresponds to the "proprietors'
capital" in private business enterprises. A revenue
deficit, or excess of revenue expenditures over revenue,
measures, in the first case, an increase in the burden of
public debt while in the second, excess expenses, or an
excess of expenses over revenues, measures a decrease
in the amount of the governmental investments or of
the capital of the government considered as proprietor.
In either case, where the accounts are kept by the
double entry method, the results shown by a comparison of the revenues and expenditures, or by the
revenue and expense account, are confirmed by a
comparison of the condition disclosed by the asset and
liability accounts at the beginning and the close of the
period for which the results are stated.
Governmental accounts and reports, in addition to
presenting statements of business results based upon
the primary accounts as above described, should present supplementary statements showing the outcome
or results of the subsidiary financial business of the
;
government. Among such statements should be those
showing (1) the relation between the expenditures and
the authorizations therefor as the same are given in
appropriation acts, and (2) the relation between revenues and the expenditm-es and payments to be met
from revenues and revenue surplus that were authorized
by the budget.
)
STATISTICS OF CITIES.
22
CHARACTER AND METHODS OF GOVERNMENTAL
ACCOUNTING.
Governmental accounting is the application or adaptation of the science of accolinting to the administrative
requirements of the primary and subsidiary financial
business of governments, the latter including accounting with (1) appropriations, (2) estimates of the
budget, and (3) aU administrative liabilities. In such
accounting the primary accounts and summaries
should be exhibits of the liabilities and assets of na-
and municipalities employed in the prigovernments and of the
financial transactions which affect such liabilities and
assets.
Legal administrative Habilities and assets and
the financial transactions affecting the same, and all
tions, states,
mary
financial business of
subsidiary financial transactions, should be
recorded or shown in subsidiary or supplementary
accounts and summaries.
To meet all the administrative requirements of the
primary and subsidiary financial business of governments, governmental accounts and summaries must (1
aid in securing (a) the systematic payment of all debts
of the nation, state, or municipality, (b) the satisfac-
other
tion of
all liabilities of its
and
officials,
nues and
all
(c)
government and government
the systematic collection of
claims against debtors;
(2)
all
reve-
demonstrate
the condition of the primary and subsidiary financial
business of the government, at a given time, by show-
amount of national, state, or municipal
amount and character of administrative
liabilities, (c) the amount of the governmental property employed for earning or otherwise securing revenue or provided for meeting expenditures and for
liquidating debts, (d) the total amount of the governmental estate, and (e) the amount and character of all
ing
(a)
the
debts, (b) the
administrative assets
.
Among the information relating
to the subsidiary financial business of governments thus
to be shown are the appropriation balances and the
surplus or deficit of revenue as compared with expendand payments. to be made therefrom as author-
itures
by the budget. Governmental accounts and
summaries must also (3) secure and demonstrate honesty and fidelity in the custody of cash and all other
ized
assets; (4) exhibit for each fiscal period the relation be-
tween the current revenues of the government and (a)
those current costs of government that are paid or
payable from current revenues, (b) those current and
other costs of government that by the provisions of
the budget are paid or payable from current revenues, (c) those costs included in (a) that do not add to
productive capital, and (d) those included in (a) that
do not constitute outlay for governmental property or
add to the value of the governmental estate (5) exhibit
for each fiscal period the relation between the expenditures authorized by the budget and those actually
made; and (6) measure and secure efficiency in the
administration and demonstrate the necessity and
;
economy
of expenditures.
The above requirements can be met by many systems of accounts kept either by the single or double
entry method of accounting, but only a portion of
them can be met by the primary or controlled accounts
of any system, the rest being met by means of supplementary or subsidiary accounts but whatever system
or method of accounts is employed, that system or
method must in aU cases be made to conform to the
;
concept of the character of primary financial business
of the government which is accepted by those in charge
If that business is conceived to be the
of the accounts.
business of raising
money by
taxation and expending it
for public purposes, the accounts will
if it is
assume one form;
understood to be that of raising
ation and loans and investing the
same
money by
tax-
for public pur-
Accounting for the
it will assume another.
primary financial business of governments according
to the first-mentioned concept thereof is here spoken of
as accounting for the primary financial husiness of governments as that of raising and expending money, and
that according to the second concept mentioned
accounting for the primary financial business of governments as that of raising and investing money.
Methods and rules. In governmental as in commercial accounting, the primary accounts should be so
arranged as tc^disclose by their summaries the object
for which the business is conducted, and accounting
for all other administrative purposes should be obtained through subsidiary and supplemental accounts.
The more clearly the accounting for minor adminisposes,
—
trative purposes of the financial business of governis differentiated from the major, the greater
be the administrative assistance derived from
accounts. Among the information to be recorded and
disclosed by subsidiary accounting for minor administrative purposes is that relating to the methods of
meeting revenue deficits, the disposition of revenue
surplus, the adjustment of revenue to the requirements of the budget or appropriation acts, the proper
administration of sinking, public trust, and kindred
funds, and the making of expenditures in conformity
with the terins of appropriation acts.
ments
will
Governmental business
may
utilize either single or
double entry accounting as an aid to administration.
If it employs the double entry method in harmony
with the rules of the commercial world, the governmental accounts (1) must show as assets all forms of
property employed by the nation, state, or municipality in the governmental business for
which the
must record information relating to the financial transactions on both the
debit and credit sides of the ledger; (3) must make
primary accounts are kept;
provision
(2)
for differentiation in properly classified
accounts of capital and revenue; and (4) must prove
the revenue surplus or net revenue, or the revenue
deficit or excess expenses
as determined by the difference between revenues (including increase of valuation
of current and investment assets), and revenue expendi-
—
—
GOVERNMENTAL ACCOUNTING.
tures or expenses (including losses
current and investment assets)
and depreciation
of
—by the increase or de-
crease of net governmental capital as ascertained
by
the balance sheet.
ACCOUNTING FOR THE PRIMARY FINANCIAL BUSINESS
OF GOVERNMENTS AS THAT OF RAISING AND EXPENDING MONEY.
In accounting for the pi^imary financial business of
governments as the business of raising money from
and expending it for the public, all current costs of
government, which must sooner or later be paid from
revenues, are charged as revenue expenditures at the
time when services and materials included in such
costs are obtained; and the financial data are classified
and arranged with the primary purposes of showing
(1) the relation of such costs to revenues, and (2) the
effect
of current financial transactions
upon public
debts to the resources
entrusted to the government for the specific purpose
This accounting is described
of meeting those debts.
as if based on accrued revenues and expenditures, but
it may be based on realized revenues and cash or warrant expenditures. Use is made of the ordinary rules
of the commercial world for arranging ledger accounts
and posting financial data therein, modifying such
rules only to take into consideration the fact that all
costs of governmental permanent properties must be
met from revenues and thus are costs of government.
Since, in accounting, such as is described above, all
credit, or the relation of public
governmental permanent properties are
chargJi as revenue expenditures, changes in the physi-
costs
of
cal condition or the cost of reproduction of
such prop-
—
"
designated "depreciation" or " appreciation
erties
considered
be
do not affect assets, and hence need not
Such depreciation or apprein the primary accounts.
ciation should, however, be considered in the supple-
mentary accounts kept
to
show the
relation of costs
governmental estate.
The summaries prepared from the primary accounts
kept by the double entry method, as above described,
show fully and directly the legal and economic relation
of current costs of government to revenues by disclosing what proportion of such costs has been (1) met
from the revenues of the current year, (2) met from
and (3)
assets on hand at the beginning of the year,
charge
or
transferred by means of loans, as a burden
immost
upon future revenues. They exhibit the
to present value of the
portant facts relating to indebtedness— the facts
which, when considered in connection with the wealth
the
of the nation, state, or municipality, demonstrate
condition of governmental credit and the advisability
and wisdom of governmental borrowing. They also
present
all
facts with reference to governmental trans-
relations
actions and governmental condition in those
all times keep
at
must
officials
and
statesmen
which
in mind.
23
So far as is known to the Bureau of the Census, no
accounts on the basis of accrued revenues and expenditures, such as have been described above, are in use at
the present time in the United States. Many American cities, however, keep double entry accounts based
on realized revenues' and cash or warrant expenditures.
They use the methods of double entry accounting for
securing accounting control over and making a classification of realized revenues and cash payments, or of
and warrant expenditures, as accounts on the basis of accruals do for revenues and
expenditures. As compared with other accounts in
use in this country, accounts based on realized revenues and cash or warrant expenditures, with the
realized revenues
reports and summaries based thereon, furnish more
information which is understood, and therefore appreciated, by the people; and they exhibit the facts relating to the outcome and condition of public business in
a form which complies with the great body of law
For this reason
relating to governmental business.
no accounts with revenues and revenue expenditures
on any basis will ever wholly do away with the necessity for analyzed statements on the basis of revenue
receipts and cash or warrant expenditures for all costs
In this respect governmental acof government.
counts and summaries are in a position which approximates that of the accounts and summaries of the executor of an estate, in which legal relations and conditions
must take precedence.
The most important defect of primary accounts
based on the concept of primary financial business of
governments as that of raising and expending money
Hes in the fact that they do not show the economic
value of governmental industries in other words, they
do not furnish a measure of the ability of such industries to lift the burden of public indebtedness from the
taxpayers. The information needed to show this
ability may readily be secured, however, by means of
supplemental administrative fund accounts for the
;
several industries, based upon the controlled accounts
of the system under discussion; or the costs of indus-
properties may be treated as investments, as are
the securities of governmental sinking and pubhc trust
funds. Much may be said in favor .of either of these
trial
ways
of
showing the economic value
of
governmental
industries (see also page 34).
A
second defect of the same accounts, as kept in
cities on the basis of reahzed revenues
and cash or warrant expenditures, is that they are not
many American
accompanied by any exhibit of the costs of or the outpermanent properties of governments, or
Such exof the present value of such properties.
hibits are most valuable in governmental accounts,
being essential to any intelligent study of the wisdom
and economy of governmental outlays, or of the total
costs of governmental functions such as are involved
lays for the
in the conduct of public schools, in the
management
STATISTICS OF CITIES.
24
of charitable and penal institutions, etc.
This information can readily be secured by a physical appraisement of the properties, or from supplementary accounts
and exhibits of governmental outlays, based upon the
controlled primary accounts.
When supplemented by the information mentioned
in the last two paragraphs, accounts based on the concept of the primary financial business of governments
as that of raising and expending money, meet all the
administrative requirements of governments, so far as
these requirements can be met, directly or indirectly,
by accounts on any basis.
governmental properties made from current revenue,
and (3) with all payments from such revenues for the
The final balance of the
and expenses shows,
revenues
accounts
with
fund
of revenues as comdeficit
surplus
or
therefore, the
payments from
specified
and
pared with expenses
is, therefore, a
It
budget.
revenues authorized by the
than
the true reverather
budgetary surplus or deficit
liquidation of indebtedness.
nue surplus or deficit of the fund.
These accounts are defective from ^the standpoint of
the administrative officers of most American governments in that they do not present any summary of the
results of all the financial transactions of the city gov-
ACCOUNTING FOR THE PRIMARY FINANCIAL BUSINESS
OF GOVERNMENTS AS THAT OF RAISING AND INVESTING MONEY.
In accounting for the primary financial business of
governments considered as that of raising and investing
money for
the public, only expenses or costs of cur-
rent governmental maintenance apart from the costs
permanent properties are charged against revenues
Accounting of this character is of several distinct classes or types, of which only
two are here mentioned in detail. Reference is first
made to that type to which the accounting of many
British cities may be said to belong, and of which that
of Birmingham, England, is the best representative.
of
in the primary accounts.
Its accounts are primarily
manent
with the cost of the per-
properties of the government,
and are here
called accounts with governmental outlays, or, substitut-
ing for the
word "outlays" the term employed by
Birmingham,
"accounts with governmental capital
expenditures."
Accounts with governmental outlays were devised
primarily to meet certain administrative requirements
of British cities which have adopted the policy of
financing the construction or acquisition of govern-
mental permanent properties by means of loans. The
receipts from such loans, and the disbursements for
their liquidation and for the construction and acquisition of the permanent properties, are shown in accounts which correspond to the "capital accounts" of
the commercial world and which are known as capital,
loan and capital,, or loan and capital expenditure accounts.
In connection with the sinking fund accounts,
these accounts show for any particular permanent
property the original amount of loans authorized for
meeting such costs, and the extent to which, at any
given time, the loans have been paid or provisions for
their payment have been made.
The accounts above described are integral parts of
other fund accounts with schools, charities, streets,
waterworks, gas works, etc., in which the net revenue
or excess of revenues over expenses, which corresponds with the increase in proprietors' capital or net
capital, is charged (1) with all amounts transferred as
reserves to sinking funds, (2) with all payments for
ernment upon the basis of classification employed in
the primary accounts, and from the further fact that
they do not directly furnish any information concerning the burden of debt resting upon the taxable resources of a community.
It is true that all this information can be obtained from the published reports of
cities using these accounts, but only by the expendiSuch information should
ture of considerable labor.
be presented in supplementary statements, derived
from supplementary' accounts based upon the primary
accounts here described.
In this connection mention may be made of the fact
that the published reports of Birmingham and many
other British cities employing this class of accounts
show
in detail not only the revenues accrued during
the year, but the amount of revenues uncollected at
the beginning and the close of the year, and the cash
receipts therefrom during the year; in like
manner,
they show not only the expenses and outlays •during
the year, but the amount of expenses unpaid at the
beginning and the close of the year, and those paid
during the year. In this way the published reports
provide that information concerning the financial outcome of governmental business which statesmen and
economists have found of the most vital importance
to national governments; but the same information is
furnished with greater completeness by the cash accounts of many of the American cities employing the
class of accounts arranged for the primary business of
governments as that of raising and expending money.
Accounts with governmental estate is a designation
which has been given to accounts recently installed in
a number of American cities.
They differ from the
accounts of Birmingham and other British cities, to
which attention has just been called, in that their primary basis is the present value of the governmental
estate and not the cost of the governmental property
which
constituj;es that estate; in other words, they are
accounts in whose summaries of financial condition the
current value of the governmental estate, or the present cost of reproducing the same, takes the place of the
initial outlays.
They differ further from the accounts
with governmental outlays in that they make allowance for depreciation in the value of permanent
GOVERNMENTAL ACCOUNTING.
by charging the same
properties, either
and writing
it off
to revenues
in the accounts with the estate,
or by writing it off from the value of the estate
'without any corresponding charge to revenues-. Ac-
counts with governmental estate are nominally
accounts with "proprietors' capital" or "net governmental capital," as the excess of the value of the
governmental estate over national, state, or municipal
debts is here designated. The balance sheet at the
close of the year, if compared with that at the beginning, will always disclose the increase of this capital
during the year, but the amount of this increase,
which should be confirmed in a double entry system of
accounting by the excess of revenues over expenses
or net revenues, is not always separately shown by the
pubhshed accounts and, if shown, is usually so combined with the administrative payments authorized
by the budget as to present no clear statement of the
transactions of business as conducted on the commercial basis of the government as investor or proprietor.
Instead, the business as summed up presents the surplus or deficit of the budget, or surplus or deficit of
revenues over governmental expenses plus other payments from revenue authorized by the budget or general laws and ordinances having the effect of appropriation acts.
These defects could readily be remedied by the separation of the primary accounts and
smnmaries of the primary financial business of governments from the supplementary administrative ac-
counting for the provisions and authorizations of the
budget.
The
installation of the accounts with governmental
been the means of introducing into the acmany American cities numerous excellent
So far,
devices and methods of the commercial world.
however, the pubhshed reports of those cities utilizing
such accounts are very defective in that they do not
present any summaries disclosing the condition or
outcome of governmental business from the standpoint of the governmental creditor or the taxpayer.
Again, they do not show the legal or economic burden
as one of the adof public indebtedness and thus
vocates of the system has admitted they do not furnish any formal statement for the benefit of the public
creditor, or make any effort to show by summaries the
These debasis or condition of governmental credit.
estate has
counting of
—
—
heightened by a faulty interpretation of the
reports by the great majority of people, other than
professional accountants, who make use of them.
Those defects which lessen the administrative value of
the accoimts, and at times lead to wropg deductions
fects are
if the summaries of
were supcondition
business outcome and financial
of inforclasses
plemented ^y others supplying the
proper
the
mation mentioned, which are so vital to
therefrom, could
all
be avoided
administration or understanding of the business of
nations, states, and municipahties.
25
Many British cities use what may be described as
accounts with governmental estate. But these accounts differ from those of the great majority of the
—
American
cities referred to above
which treat all
municipal financial transactions as forming parts of
one whole in that they are in all cases administrative
fund accounts. The British accounts are kept with
the funds for municipal industries, schools, charities,
—
streets,
The char-
and other objects and purposes.
acter of these funds, with the exception of those for
and those for investments, is quite different
from those usually met with in the United States.
industries
The British municipal accounts with industries are, in
important respects, such as all governments must keep
with their productive undertakings in order to secure
and maintain complete administrative control over
them. They are primarily accounts to assist in the governmental administration of particular funds and not
in that of governmental business as a whole.
For each
industry a set of books has been installed to demonstrate its measure of success when judged by commerstandards. Some cities introducing these accounts and operating many industries have sought toconduct each independently of all others, and make
each self-sustaining—paying taxes just like privately
cial
owned
industries,
meeting interest on
all
loans,
and
providing funds for depreciation and for amortization
The accounts for each industry are thereof debt.
fore models, so far as the same relate to the adminisThe corresponding
tration of the individual fund.
British accounts with educational, charitable, and kindred funds, in which or through which are made expenditures for securing permanent properties, as well
as for meeting current costs of government, are kept on
the same essential basis and in the same form as those
described above.
The
British municipal accounts with street
funds, in which and through which are
tures for securing street
made
and other
expendi-
improvements and sewers, are
kept on a somewhat different basis.
All costs of street
improvements that are met from current revenues are
charged to expenses; those met from loans to "outlay
account," or some similarly designated account. In
this "outlay account" a record is kept of the amortization of loans made for meeting the cost of street
improvements, and as fast as such loans are paid the
The
outlays are written off and charged to expense.
outlay account shows, at any specified time, merely the
amount of outstanding debt on account of sewers and
street improvements, balanced by the amount of outlays needed as an administrative or accounting asset
to carry the cost of these improvements forward to the
year when paid.
As installed by American and British cities, accounts
with governmental outlays and governmental estate
are arranged to secure accounting control not only over
(1) revenues and expenses, but also over (2) the costs
STATISTICS OF CITIES.
26
governmental purposes, here referred to as governmental outlays, or the
value of such property, here referred to as governmenof the property used exclusively for
tal estate; (3) the
debts or
liabilities of
the cities to
their creditprs; (4) the obligations of city officials to
make
use of city revenues or revenue receipts as preby appropriation acts and ordinances; and, in
officials.
some
by
by
with the administration of sinking and public trust
All the objects sought
by
these accounts and
all in-
formation clearly set forth in their summaries can be
made of value in the administration of cities. But
the above-described data can not be included in any
one summary, either of financial condition or outcome
of business transactions, in such form as to be of any
practical value.
Summaries combining material so
diverse and almost contradictory are confessedly
and are far less valuaand the taxpayer than is a
valueless to the public creditor,
ble to the public ofl&cial
series of clear-cut statements,
each presenting one class
and adminis-
of information in its true economic, legal,
trative relations.
Summaries
mentioned could
from accounts with governmental
outlays and governmental estate; and with the preparation of such summaries the principal existing defects
Moreover, sumof these accounts would disappear.
of the character last
easily be prepared
maries so prepared could readily be made the basis of
comparative statistics for different cities, or for the
same city in different years. The summaries prepared
at the present time by cities using these accounts can
not be so used because such summaries do not properly
distinguish between data relating to the administrative requirements of the budget and data showing the
economic and legal relations; nor do they show the effects of financial transactions as the same concern the
public creditors and the taxpayers. Data relating to
purely administrative management of city finances expressed by accounting debits and credits are all in the
nature of transfers and form no part of the costs of
government, as the same are reflected in the contribuIn statistical compilations
tions of the taxpayers.
they must be segregated or no true exhibit can be presented of the legal or economic results of governmental
ING.
Mention should be made of the fact that accounts
based on the concept of primary financial business of
governments as that of raising and expending money
can be made to furnish, directly or indirectly, all information that can be secured by accounts based on
the concept of primary financial business of governments as that of raising and investing money, and in
is
the best
effective
governmental administration?
Is this
the use of accounts whose forms are determined
the concept of the primary financial business of
governments as that of raising money from the people
and expending it for them, or those whose forms are
determined by the concept of such business as the
business of raising and investing money for the people?
In accordance .with which concept can the primary
and the supplementary accounts be arranged to furnish most readily, with the least expenditure of labor,
and with the least liabihty to error on the part of the
governmental clerk, all the information required for
governmental administrative purposes? If no great
practical advantage can be secured by the forms
determined by the second concept, it would seem to
be desirable to arrange the primary accounts as for
the business of raising and expending money, since
such accounting recognizes and gives exact expression
to the legal relation of the government to the people
whom it represents, and also groups transactions in
accordance with the other legal relations around which
the governmental business must turn and which the
governmental officials must at all times consider. Another consideration, even more potent at the present
Accounting for the primary financial
time, is this
business of governments as that of raising and expending money involves the employment of those
accounting rules and terms which have long been in
use by most American governments, and which governmental clerks are more likely to observe in their
work, with the result that -accounts will be less liable
to error than would accounts on a basis with which
they are not familiar. The practical advantages for
accounts otherwise arranged must be considerable to
balance or overcome those here mentioned. Whether
such advantages have been or may be developed is
for determination by government officials.
:
DEVELOPMENT AND SYSTEMS OF GOVERNMENTAL
ACCOUNTING.
financial transactions.
CONCEPT OF PRIMARY FIXANCIAL BUSINESS OF GOVERNMENTS BEST ADAPTED AS A BASIS FOR ACCOUNT-
What
the accounting information needed for securing the
most
cases, (5) the administrative liabilities connected
and the governmental
method of obtaining all
for th« practical accountants
scribed
funds.
.
turn the accounts, on the basis last mentioned, can
be made to furnish readily that secured from the
former.
At this point there is presented a problem
Governmental like commercial accounting is the
product of development. Both had their origin in
remote antiquity. In both, accounts were at first
utilized to aid in the systematic collection and payment of debts, and to assist in the custody of monev
and other assets. In the introduction and use of accounting devices for accomplishing these objects,
early governmental officers contributed at least as
much as did the managers of commercial business.
In the passage of years many changes have been made
in the forms and methods of governmental account.
GOVERNMENTAL ACCOUNTING.
ing to adapt them to the increasing administrative
requirements of governmental j&nancial business. At
governmental like commercial accountants employed the single entry method, but the excellence of
the double entry method makes it quite probable that
sooner or later it will be adapted to all the needs of
governmental accounting and employed by all governments.
first,
Many American and
British cities have introduced
accounts which they call "double entry." But these
accounts exhibit extreme variations, and, as none of
the cities make use of them for all purposes to which
commercial double entry accounting is applied, all
such accounts may properly be cited as examples of
incomplete double entry accounting. American 'and
British cities use these accounts, Avith the terminology
of the commercial world, for securing accounting control over sinking, investment, and public trust funds;
and the British cities use similar accounts for securing
accounting control not merely over these funds but
over all their administrative funds, including those for
industries, streets, etc.
American cities extend the
double entry method to the securing of accounting
control over all cash receipts and disbursements, without considering the relation of these receipts and disbursements to revenues and expenditures. Some of
these cities have introduced this method for the purpose of showing the relation of cash receipts and dis-
bursements to governmental estate, without, however, attempting to show the legal or economic relation
of governmental properties to the taxpayer or the public creditor.
The British cities content themselves with applying
double entry methods for the one purpose of securing
administrative control over isolated funds; their
officials, perceiving the fact that only a part of the
governmental estate lifts the burden of debt from the
taxpayers, have not ventured to use their accounts
for the preparation of a sunamary of the legal relations and outcome of governmental transactions such
by the accounts and exhibits of the
and American National- Governments. The
American cities using double entry forms for securing
administrative control over cash, as above described,
prepare general summaries on the cash basis, showing
the legal outcome of all transactions and the condition of business as it relates to the public creditor and
as
is
disclosed
British
taxpayer.
Both British and American officials hesitate to extend governmental accounts and summaries so as to
cover the whole field of primary and subsidiary governmental financial business. This hesitation unquestionably arises in large part from the fact that
governmental business includes two distinct classes
of financial transactions, to which attention has
already been called. A clearer perception of this fact
and of the differences between governmental and com-
27
mercial business, and the adoption for the former of
a terminology as applicable as that employed in commercial business, will undoubtedly remove many of
by governmental' officials
both Great Britain and the United States in endeavoring to adapt double entry accounting to all the
requirements of governmental business.
Accounting on a cash hasis. This designation may
be applied to accounts kept either by the single entry
or by a double entry method with accounting control
over cash transactions only. This system of accounting, which was introduced at an early date by the
British National Government, is substantially the one
employed at the present time by the governments of
many American states and municipalities. As Bastable, the English writer on public finance, has pointed
out, this class of accounts secures a degree of accuracy
and fidelity rendering it possible both to ascertain and
state the financial condition and the results or outthe difficulties experienced
in
—
come
of financial transactions at frequent intervals,
as at the close of a
month
or a quarter,
and
to present
form
any supplementary statement.
system of accounts permits of sum-
at the close of the year a financial report in a
which does not
call for
Moreover, this
maries of completed transactions, so far as those transactions affect legal relations, without any estimate
for unascertained or undeveloped facts
a consideration which is of great importance in transacting governmental business and in preparing statements in
forms which can readily be understood without the
assistance of a trained accountant as an interpreter.
The chief defect of this method is that the resulting
debt statement, or statement of financial condition on
the basis of legal relations, does not include those governmental liabilities which consist of matured but
unpaid claims or of unpaid warrants or orders on the
treasury.
In some governments this is a negligible
quantity; in others, however, the amount is considerable, as is explained below in the description of accounts on a warrant basis.
Accounts on a warrant iasis. This term may be
applied to a later development of accounts on the cash
This class of accounts was introduced, and may
basis.
readily be used to correct some of the defects of those
described in the preceding paragraph. The essential
features of these accounts grow out of the fact that a
comptroller or auditor tests the correctness of all bills,
and after examination and approval draws a warrant
In such
or order on the treasurer for their payment.
cases the accounts of the controlling officer are exhibits of the costs of government which have accrued
and for which warrants have been authc/rized and
The accounts of the auditor and treasurer
issued.
differ, at any given time, by the amount of warrants
which have been issued but have not been liquidated,
this difference being exactly the same as that between
an individual's account with checks drawn on a bank
—
—
,
STATISTICS OF CITIES.
28
and the bank's statement of checks presented for redemptiqn. For most states and municipaUties the
amount of this difference is usually relatively small.
For a few, however, it is sometimes quite considerable
of the fact that warrants are issued when
the treasurer has no money with which to meet them,
by reason
and are held as negotiable governmental securities.
Accounts on a warrant basis permit governmental
statements of expenditures to be made on approximately the same basis as those of the commercial
world. A few American governments conduct their
business so promptly and efficiently that the comptroller's exhibit of payments for expenditures is as
complete and accurate a statement of governmental
costs, paid or payable, as that of any commercial house
with the same volume of business. The difference
between an exhibit of expenditures on the warrant
basis and one on the commercial basis of accruals is,
however, considerable (1) in large cities, and (2) in
those small cities with bad or lax methods of business
management. In the larger cities this difference is
due principally to the- volume of business. In most
such cities the administrative officers exercise, under
the operation of the appropriation acts, large discreIn fact, upon them rather
tion in financial affairs.
than upon the auditor or comptroller rests the responsibility of determining the necessity and economy
Under such circumstances
of municipal expenditures.
all claims for settlement first go to the administrative
officers for their approval and certification, and are
recorded in the departmental records at the date of
such approval; they then go forward to the auditor
or comptroller for his examination and final action.
From the point of view of commercial business, the
claims might be said to accrue when presented and
approved by the department rather than when the
warrants are issued by the comptroller. To the extent of these claims approved by the departmental
heads but not acted upon by the controlling officer, a
warrant exhibit of expenditures differs from one on
the commercial basis of accruals; and to the same
extent the debt statement is defective.
Accounts with accruals. This term may be applied
to a third class of accounts which is being introduced
in the cities of the United States and Great Britain
in connection With the application of the double entrymethod. These accounts represent that stage in the
development of the science of governmental accounting which arises when double entry accounting is utilized for purposes other than the securing of adminisThey make the primary
trative control over cash.
accounts those of expenditures and revenues, rather
than of cash payments and receipts. The rules followed in the use of these accounts, which are substantially the same as in the commercial world, direct (1)
that expenditures be debited when bills or other legal
vouchers therefor have been presented, examined,
-
—
having the authority so to do; and (2) that revenues be credited when
the government has prepared its warrants for the tax
checked, and certified
by the
officer
has legally authorized special assessments, or
has prepared bills for services or commodities furnished, or when cash is received for revenue under the
ordinary operation of revenue laws not calling for
levies,
the use of warrants or bills in their collection.
Accounts with accruals differ on the side of revenue
from accoimts on a warrant basis. There they differ
by the amount of accrued but not realized revenues of
the current year, less the
amount
realized in that year
from revenues of other years. They may or may not
differ on the side of expenditures, as explained in the
description of accounts on a warrant basis.
Accruals are employed in commercial accounting to
give greater accuracy to statements and to apportion
net profit or loss with strict justice among the different classes of shareholders or proprietors. Accountants, familiar with the methods whereby this greater
definiteness of statement concerning profit and loss is
secured by accounting with accrued income and expenditures, have long been agitating for the adoption
by governments of systems of accounting and reports
with accruals in place of accounts and reports on the
cash basis. As a result, many cities in Great Britain
and the United States have adopted some features of
that system, as has already been mentioned.
The desirability of preparing governmental reports
and statements of expenditures upon some basis of accruals either that described as a "warrant basis," or
that used in the commercial world rather than upon
—
—
the basis of cash disbursements,
following fact:
Even
in
some
is
evidenced by the
of the best
managed
warrants for expenditures at the close of two succeeding years often
vary by 1 per cent of the aggregate amount issued
during the intervening year; and in other cities, and
in counties with less efficient financial management,
the variation may equal 20 per cent of the aggregate
amount issued. This difference may, and frequently
does, represent the warrants for the expenditures of a
particular department, or those for meeting a particular class of claims.
As a result of this difference, a
statement of the actual disbursement of cash for two
succeeding years with practically the same expenditures will show a variation of from 1 to 20 per cent in
the total costs of government, and of from 5 to 100 per
cent iii the costs of operating a given department or
of providing some specified class of service represented
by the outstanding warrants. To the extent of such
variation, the figures for disbursements are incorrect
statements of the cost of government, and therefore
defective as a basis for accounting or for statistics arranged to measure the necessity and economy of the
aggregate expenditures or of a special class thereof.
No instance of like extreme variations between the
of om- larger cities the outstanding
GOVERNMENTAL ACCOUNTING.
unpaid or -unadjusted claims and the warrants drawn
for exp^nditiires has been found.
For nearly all governments, the amount of such claims is practically the
same from year to year; hence, their inclusion or
omission can not affect the comparability of statistics,
or the correctness of the records as a basis for accounting or for statistics arranged to measure the necessity,
and economy
of expenditures, to as great a degree as
does the inclusion or omission of expenditures represented by the impaid warrants though it imdoubtedly
affects, to a limited extent, both the comparability
and the basis.
—
The need
for
some system
of accounts
with accrued
29
only governmental aopounts with both accrued expenand accrued revenue employed in the United
ditures
States are (1) those of governmental sinking, public
trust, and other funds with investments; (2) those of
trust funds connected with the making of street improvements by means of special assessments, and the
collection of the assessments for meeting the same or
for liquidating the loans created in connection with the
transactions; and (3) general governmental accounts
on the basis of governmental estate. Accounts of the
first class
are generally arranged so as to
show the
legal
and economic relations and outcome of transactions.
Some
of those
numbered
(2)
present the facts in their
show
revenues, as a substitute for accounts on the cash basis,
which are used in most American cities, may be illus-
administrative or trust relation only, while others
by the f oUowiug fact In some cities over 5 per
cent of the general property taxes are never collected,
and considerable amounts of special assessments
Those numbered (3) show only the administrative results of the methods adopted for financing the costs of
governmental outlays and of depreciation in the value
of the permanent properties and of compliance with the
trated
:
New York
levied are never realized.
issued'
some $36,000,000
term bonds), the proceeds
city recently
corporate stock
of
(long-
which were devoted to
incurred upon the er-
of
the liquidation of liabilities
roneous assumption that a certain percentage of taxes
levied would be collected.
Other American cities have
had to issue large amounts of long-term bonds to liquidate liabilities incurred in the expectation of receipts
from the general property tax or from special assessments. Still other cities face deficits in what are
designated by them as trust funds, but are in reality
sinking funds for meeting special assessment loans.
Under such circumstances, there can be no question
but that there is great need for more intelligent and
systematic accounting with accrued revenues than is
employed by the average city. Such accounts are
needed especially for preparing more intelligent exhibits of the known and contingent resources provided or probably realizable for meeting debt liabiliThey are needed also for securing
ties in the future.
a better collection of revenue, and for marshaling the
which in many states are calling for radical
changes in revenue laws.
Accounts with accrued expenditures have an advantage in governmental as in commercial business, as the
basis of trustworthy cost. accounting and of comparBut in devising and insj;alling acable statistics.
facts
counts for the recording of such accruals there should
be provided, in governmental even more than in commercial business, uniform and efisily understood rules;
who
seldom a trained accotmtant, will bring confusion and disorder into the
records, and the theoretical increase in accuracy will
be more than offset by the errors which will result.
Governmental accounts with accrued expenditures,
but not with accrued revenues, have been referred to
Such
at length under accounts on a warrant basis."
or the
government
clerk,
is
'
'
accounts show by their summaries the legal relation
and the outcome
of receipts
and expenditures.
The
the same also in their legal and economic relations.
provisions of appropriation acts.
—
Accounts on the basis of the appropriation year.
Some governments at the present time make use of a
foxirth class of accoimts which are here called, for the
want of a better term, accounts on the hasis of the appropriation year. Bastable states, in his Public Finance, page 755, that they are accounts in which "the
financial year is invested with a kind of personality,
and its arrears of receipts and expenditures come to its
accounts at a later time." This method of accounting
"has the appearance of completeness, since it assigns
to a given period all the consequences due to it."
This system is that of the French National Government. Under its operation a final summary of revenues and expenditures can not be prepared until all
revenues provided for the year have been either collected or closed out as uncollectible and worthless, and
all contract liabilities and expenditures provided for
by law have been liquidated. The French Government issues at .the close of the year a preliminary exhibit of the transactions of the budget,_ but the fitnal
statement is seldom prepared in less than three years.
Thus, for each of the years 1883, 1884, and 1885, the
uncollected receipts of the government were about 2.5
per cent and the unpaid expenditures 11.0 per cent of
the total figures.^ All recent publications of the
French Government indicate about the same percentages of arrears, which require, as stated above, about
three years to close, so as to prepare the final statement of expenditures and revenues. Prof. Henry C.
Adams, who has carefully investigated this subject,
suggests^ that this French system
tempt
is
andmperfect atwith
to realize the principle involved in accounts
accruals.
Census has not foimd any American state or municipality which uses the French sys-
The Bureau
'
2
of the
Bastable, Public Finance, page 755.
Finance, pages 206, 207.
STATISTICS OF CITIES.
30
but some
tern of accounting in its entir^y,
utilize
many
of its practices combined with those of accounts
on the cash basis or on the basis of accruals. Descrip-
some of the resulting accounts are given in the
succeeding paragraphs:
tions of
(1) Many American cities conduct business under
laws and ordinances which require accounting with
both revenues and expenditures by substantially the
French method. None of these cities, however, prepares a financial summary of revenues and expenditures
in accordance with that method.
The probable reason
for this failure is the fact that, as a result either of
poor revenue systems or of lax methods of enforcing
their provisions, many years elapse before all accruals
of revenue are collected and all adjustments with expenditures made. For this or some other reason the
only yearly summary of transactions presented is that
for the close of the fiscal year, which is in the form of
the summaries usually prepared on the so-called basis
of "cash," "warrant expenditure," or "accruals."
Without the preparation of the proper summary the
greater portion of these accounts with the appropriation" or "revenue" year does not serve any very useful purpose.
The exceptions to this general rule are
met with in the case of accounts with large contracts
continuing in force for a series of years, and those with
taxes in arrears.
(2) Some American cities with accounts kept on the
so-called cash basis hold their accounts open for various periods after the close of the fiscal year, for the
purpose of entering up delayed payments for expenditures.
The period thus allowed usually varies from
one to three months, and in a few cases is somewhat
,
'
'
All
longer.
payments
for costs of
government
in-
curred in the preceding year are charged up as expenditures of that year, and not of the period during which
This method of recording a certain class of busipaid.
ness transactions is a crude, imperfect, and very unscientific accounting device for charging the business of
the year with the consequences thereof. It may also
be looked upon as the result of failure to distinguish
between costs of government matured in a given period,
which should always be shown in accounts with expenditures, and the liabilities incurred, which should
be recorded only in accounts with appropriations.
The
difference between this system of accounts and
that of the French nation is that these accounts make
adjustments only for expenditures and are arbitrarily
closed after a short period, while the French accounts
make
their
adjustments for both revenues and ex-
penditures, and are not closed for a
The above-described custom
number
of years.
of holding the
books
though
agreeing in form, from the practice followed in some
American cities both in accounts on the warrant basis
and in those on the so-called basis of accrued expenditures
of holding the comptroller's account open for a
open
for a considerable period differs in spirit,
—
—
few days to permit the bills and claims which have
been approved by the departmental heads and entered
on their books as expenditures to be acted upon by the
comptroller or auditor, and so make the books of the
departments and of the comptroller's or auditor's ofThis latter practice recognizes the departmental accounts as primary, and bases all final
fice identical.
reports
upon the actual accruals
of the year.
It is
poor business management, however, to permit the
books to remain open for more than three or four days
to secure this adjustment.
(3) Some governments with books on a so-called
cash basis, whose expenditures are said to be cash disbursements, accomplish by different devices the reThe greater portion
sults described above under (2).
disbursements,
cash
are
expenditures
their
so-called
of
the so-called
expenditures
classes
of
certain
but for
disbursements are accounting credits or transfers of
cash from the general fund to what is in reality a reserve account to meet liabilities not matured.. This
transfer is improperly shown in printed reports as a
"cash disbursement for expenditures;" in the debt
statement at the close of the year the unexpended portion of the transfer is shown as a national, state, or
municipal liability, but the published reports do not
make any reference to the liquidation of this liability.
The arrangement of accounts on this basis would not
be countenanced in corporation accounting, since it
converts an administrative liability into a debt liability, thus exaggerating the amount of the latter; for
some American governments this exaggeration is very
material in amount.
As a rule those costs of government affected by the
use of the accounting devices mentioned in (2) and (3)
which are recorded in only a limited number
These accounting devices assign costs to
a year in which they did not accrue, and ofttimes to a
year in which no work was performed or materials furare those
of accounts.
The error is the same in character as that occurring in accounts on the cash basis where outstanding warrants for a few specific classes of expenditures
nished.
shown as paid. The diiference in the two results
The use of the devices mentioned under (2) and
(3) may place the costs in the year which preceded the
one in which they accrued, while the other places them
in succeeding years.
The percentage of possible error
from the standpoint of comparable statistics and statements of the true basis for cost accounting is practically the same in the two cases.
are
is this:
Notwithstanding the objections to the inclusion
accounts on the so-called "cash
basis," described in (2), there can be urged in its defense more than can be said in favor of reporting similar liabilities as expenditures in accounts on a so-called
basis of "accruals."
To combine incurred with accrued liabilities in accounts with costs of government
is always and everywhere the equivalent, in govern(4)
of incurred liabilities in
GOVERNMENTAL ACCOUNTING.
mental accounting, of the course of a New York merchant MBho, having ordered by maU a bill of goods from
Yokohama, would at once charge merchandise Avith the
amount rather than wait, as is usual in the business
world, for the receipt of the goods and of the bill for
the same.
In practice such accounting has two very
important results: In the first place, it makes impossible the preparation of any definite statement of the
costs of government on the basis of approved corporation accounting.
Secondly, it brings confusion and
disorder into accounts by reason of the fact that the
ordinary government clerk, set to keeping accounts on
such a mixed basis, loses his reckoning in the use of
complex rules for distinguishing accrued from incurred
expenditures, and so makes mistakes in the segregation of his accounts.
summary
Under the circumstances the
upon such
of the year's transactions based
accounts lacks at once the definiteness of those comon the cash basis and the correctness of those on
the basis of accruals.
The accounts thus have the
faults described in (2) and (3), but none of the advantages or claims for recognition of either.
piled
(5)
A special application of some of the devices of the
French system of accounting is employed in certain
American cities using accounts which are generally
spoken of as on the "revenue and expense" basis.
Those cities are in states in which the general property
tax the principal source of income authorized to meet
—
the expenditures of a given year
—does
not become
due and collectible until the next year. To meet
current expenditures the government borrows money
on revenue loans or anticipation tax warrants, which
loans are to be repaid in the succeeding year from the
proceeds of the tax levy of the year for whose expendilegally
tures the loans are authorized.
In the accounts to
which this paragraph relates the proceeds of these loans
are treated as receipts, or realization, from the tax levy,
although interest is paid on the loans and charged to exThis is an accounting device the reverse of
penses.
By it the accountant seeks not
that described in (3)
to use the accruals of the current year, but to bring into
.
the accounts of that year the revenues realized in the
next.
No particular misconception or lack of comparability
with such exhibits of accrued revenue or of the aggregate amounts realized therefrom.
But such accounts do not ordinarily provide a basis on
which can be constructed a summary of transactions
which will be useful to the legislator or executive officer
arises in coimection
looking to accounts for guidance in his official duties.
This defect results from the fact that no test is ever
made in any subsequent governmental report of the
correctness of the estimated realization of revenue in
future fiscal periods frpm arrears of past periods which
31
ACCOUNTING FOR THE SUBSIDIARY FINANCIAL BUSINESS
OF GOVERNMENTS.
In the conduct of the business of nations, states, and
municipalities all governmental accounting
—especially
—
accounting for governmental appropriations is of very
great importance. As in commercial business, cost accounting and accounting for other special administrative purposes are built upon and correlated with the
primary accounts, so, in governmental business, all accounting for special administrative purposes should be
built upon and correlated with the primary accounts,
which deal only with the fundamental or legal and economic administrative problems of governments. The
most important uses of accounting for these special
administrative purposes are, (1) for securing accounting control over expenditures in their relation to the
provisions of general and special appropriation acts and
ordinances; (2) for securing administrative control over
those funds which have investments and are connected
with the administration of any legal trust or other legal
obligation; (3) for securing administrative control over
funds connected with governmental industries; and (4)
for demonstrating the wisdom and economy of governmental expenditures, especially those for acquiring
permanent properties. This last division includes all
so-called cost accounting for governmental purposes.
Appropriation accounting. Appropriation accounting is that branch of administrative accounting which
has to do with governmental appropriations, and with
the expenditures made and liabilities incurred under
the authority of general and special appropria,tion acts.
As the control of the people over the governmental
purse strings is an essential feature of popular self-government, so appropriation accounting is very vital to
the proper administration of public finance. In Great
Britain, where appropriation accounting originated,
the accounts employed to assist in enforcing the provisions of appropriation acts were at first and for a long
time also employed to record all governmental expenditures, and to show the relation of those expenditures to
the revenue provisions authorized for meeting them.
The requirements of the appropriation acts were considered as complied with when the expenditures came
within the aggregate grants and authorizations. The
same view as to those requirements is to be found at the
present time in many municipalities of the United
Where this view is held the keeping of accounts
States
with appropriations is a simple process. When an
expenditure is charged on the books it is entered up in
a ledger account for cost of government and also in a
ledger account :with appropriations. Whether the two
accounts are carried in different books, or in parallel
columns of the same book, or otherwise, matters but
—
.
little.
are included in statements of the relation between expenditures and revenues; and the failure to make such
a test lessens the trustworthiness of all statements in-
The methods of accounting for appropriations underwent changes, in both Great Britain and the United
cludins these estimates.
appropriation acts provisions relating to the making
States,
when
the legislative bodies introduced into
STATISTICS OF CITIES.
32
but not accrued, since the adjust-
Those changes are necessary for a
governments in the United States,
because their appropriation acts have quite generally
liabihties incurred
become express authorizations
ties,
but not, save deficiency appropriations, for
meeting expenditures. As illustrating this feature of
a departure from the commercial rule of accounting
for services and commodities obtained.
summary statement of accounts with appropria-
the ordinary
modern appropriation act, it may be
mentioned that the United States Government now
makes it a penal offense for an administrative officer
from a summary statement of revenues
and expenditures in the following respects: Appropriations occupy in the former the same place as do
to incur or authorize a liability not provided for in
revenues in the latter; the expenditures of the latter
should always represent the costs of government
which have accrued ^or, in other words, have become
enforcible demands while the expenditures of the
of
contracts.
large
number
of
for incurring liabili-
the appropriation act, and all bills for current expenses must be presented for approval and acted
upon within the year for which the appropriation is
made. The only authorizations for liabilities to extend beyond the year are in connection with the construction or acquisition of permanent properties. The
same provision of law is found in the legislation of a
few of the states and in the charters of a limited
number of the cities. Its enactment and enforcement by all states and municipalities would put an
end to much bad accounting amoiig American governments, as well as advance the interests of good
government in many other ways.
The changes in appropriation laws here mentioned
have affected governmental accounts in two ways:
(1) In some states and municipalities appropriation
accounts have become practically distinct from accounts for expenditures.
The former
are
now made
exhibits of liabilities incurred, while the latter are
more or
matured or accrued
which have become enforcible legal
claims.
(2) In other states and municipalities the
method of accounting for expenditures has been
modified to meet the changes in appropriation acts,
and the accountant makes some of his expenditure
liabilities
less perfect exhibits of
—those
accounts exhibits of incurred
and municipalities
first
priation accounts the
liabilities.
The
states
mentioned make the appro-
means
of recording compliance
or noncompliance with the terms of the appropriation act, and give to their other accounts forms which
permit of their ready use for recording expenditures
on a basis which at least approximates that of accrued liabilities. The states and municipalities adjusting their accounts to their appropriation acts
necessarily make their exhibits of expenditures quite
different from those used in the commercial world.
Such expedients should not be adopted unless there
Governmental accounts and
is some strong reason.
reports which utilize methods and terms identical
with those of the commercial world are easily understood by the people and made the basis for intelligent
upon public affairs, while, on the other hand,
the use of dissimilar methods and terms can not fail
to obscure the results of governmental transactions
and prove detrimental to the public welfare. The
action
necessity for compliance with the law can not be
urged as a reason for treating as expenditures those
of the appropriation accounts proper will secure
compliance with law much more effectually than will
ment
A
tions differs
—
—
former are contract liabilities, some of which may
not accrue or become legally enforcible until a later
time.
To make the appropriation account of the
greatest possible assistance to the administrative officer, and also to lessen the work of the clerk and to
eliminate from that work as far as possible the chance
of. error, the provisions of the budget or appropriation act should be so stated that the classification of
'expenditures desired for the final report thereof may
be arranged along lines identical with those called for
by the appropriation account.
If this is done, it
is
practicable so to arrange the ledger with parallel col-
umns
that it will be possible to record therein all the
needed both for the appropriation statement of
liabilities incurred and for the expenditure statement
of liabilities accrued; and all this will be done with
the minimum of labor, and ledger summaries will not
include and confound administrative assets and liabilities of ^.ppropriations with those of governmental
assets and debts, as is sometimes done in governmental reports. Accounts with appropriations are
always kept for purposes of administration hence the
assets and liabilities shown therein are always administrative, and not those of the nation, state, or municipality for which they are kept.
Accounting with budgetary estimates. Closely allied
with but entirely distinct from accounting with appropriations is the accounting of nations, states, and
municipalities with their budgetary estifaiates.
This
accounting is the preparation of sunamaries based in
facts
;
—
upon the financial data, and especially the summaries, of the primary financial accounts showing, for
part
a given fiscal year, (1) the relation between the esti-
mated and realized revenue receipts, (2) the estimated
and accrued expenditures, and (3) the current revenues and the expenses and pajonents met therefrom
that were authorized by general and special appropriation acts.
A portion of this accounting is on the
basis of accrued revenues and expenditures, and the
remainder is on that of cash receipts from revenues
and payments for expenditures.
Accounting for sinking fund liabilities. —-Accounting
fund liabilities is very essential in the
administration of state and municipal governments
for sinking
—
GOVERNMENTAL ACCOUNTING.
which have incurred funded debts with the distinct
pledgg of making specified provisions for their amorthrough the agency of sinking funds. The
which arise in connection with those funds
are purely administrative.
In the case of cities and
of some states they may be enforced by mandamus
upon governmental officials, but never by suits at law
tization
habilities
against the state or municipality, as are habilities for
the principal of debts and accrued interest of municipal
debts.
Like the habilities growing out of the appropriation acts, sinking fund Habilities should be summed
up in ledgers separate from those which show, debt
Habilities; or if carried in current ledger accounts, they
should be in parallel columns with the debt liabilities,
and should be placed over against
assets and not against the assets
habilities.
their appropriate
for meeting debt
—
AccountiTig for trusts. ^Accounting for trusts is the
application of the science of accounting to the special
administrative requirements which grow out of the
management of cash and investments that have been
received by the government subject to some special
condition of trust. The cash and mvestments so
received result from trusts created for two distinct purposes
The public trust
(1) public and (2) private.
funds and accounts of this class are derived from or
represent (a) moneys received as subventions, grants,
—
or donations
from other
civil divisions
or from private
individuals; (b) moneys derived from loans, to be employed in acquiring or constructing specified public
improvements, as schoolhouses, sewers, etc.; and (c)
moneys derived from special •assessmetits', to be used
for specified purposes.
The private trust funds and
accounts are derived from, or represent moneys intended for private uses. In the case of municipalities
trust liabilities of the first class can be enforced only
by mandamus or other extraordinary legal proceedings
or by proceedings in equity, while those of the second
class are enforcible by ordinary suits at law, and unlike
those first mentioned are to be classed as public debts.
Money for pubhc or private purposes may be received under such circumstances or subject to such
conditions that it must be kept in separate and distinct funds; or it may be received under such conditions as permit of its payment into the general governmental treasury, and represented on the books of the
nation, state, or municipality as a separate fund
In either case the method of
reserve account.
accounting for the receipt, custody, and payment of
the money is substantially the same as for funds and
accounts in commercial business. From tne ledger
accounts thus kept may be ascertained, at any time,
the existing liabilities of administration connected
with each of these funds; and that liability and its
associated or correlated asset may readily be summed
up in the ledger account or summary of administrative
Habilities
and
14—07
assets.
3
If a
pubhc
trust liability
is
33
expressed or stated in a separate account, or in a
column of the debt liability account, it should
not be included in the general summ.ary of financial
condition of the nation, state, or municipality, since it
special
would necessarily increase the net and gross debt statement, as in the case of sinking funds. Liabilities .for
private trust funds, however, are always debt liabilities, and should be so shown.
The desirability of adopting the simplest method of
recording, without duplication, all data relating to trust
funds and fund reserve accounts is made evident'by the
fact that some American cities have more than fifty
thousand separate special assessment accounts and
funds, each representing cash which by law can not be
merged with other cash. The foregoing statement
with respect to cash trust funds and accounts of governments applies, with but few changes, to similar
funds with invested securities.
Investment accounting.
nicipalities possess
more
—Nations,
states,
and mu-
or less real property, securi-
and personal property held exclusively for investpurposes. The conditions under which and the
purposes for which it is held make it possible to sepaties,
ment
rate this property into three general classes, according
as it
is
by
held
sinking, investment, or
pubhc
trust
funds.
The property which can properly be assigned
to
irif-
vestment funds includes all, other than that of industries, which is held by a nation, state, or municipality
for investment purposes, subject to
no condition or
obHgation other than those associated with investments in private life. Such funds may be created for
some particular purpose as to provide a reserve from
which may be acquired or constructed a city hall, a
—
schoolhouse,
some
industry, as an electric light plant
or to provide funds for the replacing of buildings de-
stroyed
by fire
or for the
in connection with
any
making
of repairs or renewals
of the public
But whether such funds
works of the
are created for
some
city.
special
purpose or merely with the aim of providing a surplus
fund, the assets are subject to the unrestricted conSinking funds are similar
trol of the government.
funds appropriated for the amortization of the public
debt, for the meeting of interest payments thereon, or
Public trust funds are funds which
for both purposes.
have come into the possession of nations, states, and
municipalities with the condition that the principal,
the interest, or both, shall be used for what the courts
call charitable
purposes.
All of the property of these three classes of funds,
being held for investment purposes, may appropriately
be included in the asset accounts of the ledger, and
shown on the balance sheet as property appHcable for
meeting debt liabilities. Where property of a pubhc
trust fund has been converted to general municipal
uses, as it has been by many states and municipalities,
that fact should be shown by reporting the amount of
.
STATISTICS OF CITIES.
34
such property both as an asset of the fund and as a
special debt obligation of the government.
But the
administrative liability which results from the management of the trust should not be confused with or
included among the debt liabiUties, because to do so
would exaggerate the net indebtedness of the nation,
state, or municipality.
Receipts from sales of and
payments for piu-chases of investments should be
shown for each of these funds in the appropriate asset
account; and expenses and interest and other income,
in appfopriate expense and revenue accounts.
The
accounts may all properly be kept in special ledgers;
but their summaries, derived from proper controlled
accounts, should be included in th« current summary
of the outcome of all transactions and in the balance
sheet.
—
Accounting for indiistries. Accounts for governmental industries should always be kept (1) as an
integral part of the accounts of a nation, state, or
nicipality, so that the latter accounts
mu-
and the summa-
based thereon will show both the relation of the
pubhc debt to the taxpayers, and the legal and economic basis of pubUc credit; and (2) so as to show the
condition and outcome of the business of each indusries
try
when considered
as a quasi private undertaking.
based on the concept of the prigovernments as that 'of
raising and expending money, no allowance is made
in the primary accounts for appreciation or depreciation in the value of the permanent plant of the industry, and the industrial revenues and expendittires
recorded in the primary accounts are included in the
same summary with all other governmental transactions.
Upon the basis of the revenues and revenue
expenditures recorded in the primary accounts of a
given industry, there should' be built supplementary
or subsidiary accounts such as are necessary to meet
the administrative requirements of the government
with reference to each industry. The first of these
administrative requirements is that which calls for
information relating to the net earnings of the industry on a commercial basis, and the capitalized earning
If the
mary
accounting
is
financial business of
of the industry.
To furnish this information,
the expenditures for outlays should be deducted from
the total expenditures in the primary accounts, and
proper allowance should be made for appreciation and
depreciation of the fixed properties of the concern.
power
On
this basis it is easy to
earning power,
compute
for
any given
value as capital, or its
and the principal
of its debt, thus lifting the burden from the taxpayer.
The same primary accounts may be used as the basis
of cost accounting or of accounting for other adminisindustry
its
ability to
meet the
its
interest charge
trative purposes.
When the primary accounts are based on the concept of the primary financial business of governments
as that of raising and investing money, some of the
information mentioned above, as obtainable from the
primary accounts, can be secured through supplementary accounts, and vice versa.
Accounting for governmental property. ^The admin-
be subserved by accounting for
governmental investments and governmental industries have been outlined in preceding paragraphs.
Accounting fof the governmental property of such investments and industries is necessary in order to demonstrate the success of their management when judged
istrative purposes to
of business administration in the commercial world, and also to ascertain their probable
influence upon the burden which must rest upon the
by the standard
taxpayers in meeting current costs of government.
Accounting for governmental property other than
that referred to above can not furnish either similar
information or any concerning the legal or the economic relation of these properties to public debt and
public credit or to future taxation. But information
concerning the cost and present value of all permanent
properties can be made of great administrative assistance in measuring the wisdom and economy of past
administration, thus guarding against, incorrect action
in the future.
It is for this reason that accounting
should afford control over the cost and present value
of all public property.
This can be done by supplementary accounts based upon the outlays shown in
primary accounts kept on the basis of the primary
governments as that of raising
and expending money or directly by accounts kept on
the basis of the primary financial business of governments as that of raising and investing money.
financial business of
GOVERNMENTAL ACCOUNTING TERMS.
—
Expenses. Expenses are the accrued costs, paid or
payable, of services, rents, and materials, exclusive of
those for permanent properties purchased or otherwise
obtained by nations, states, and municipaUties for the
maintenance and operation of their governments and
for the conduct of the business undertakings for which
they have constitutional or statutory authority. They
are the costs of materials and services from which no
permanent or subsequently convertible value is received.
The word expense is also used, especially in
by double entry accounting, as the generic
records kept
designation of
accounts dealing with expenses.
are the accrued costs, paid or
payable, of lands and other properties more or less perOutlays.
all
—Outlays
manent in
character, and thus available for more than
a single use, which are owned and used by nations,
and municipalities in the exercise of their governmental functions or in connection with the business
undertakings conducted by them. The word outlay
may also be applied with propriety to all ledger accounts dealing with outlays.
Outlays are of two Classes, to which may be given
states,
GOVERNMENTAL ACCOUNTING.
the designations economic or productive and noneconomic or nonproductive. Economic outlays are those
governmental industries. Noneconomic outlays are
those for permanent properties and improvements from
which no revenue is derivable and which are procured
—
—Under
included
the designation store-
all costs,
paid or payable,
purchased by governments in bulk, for
later distribution and assignment upon requisition to
the departments to be apphed to current uses or to
the construction of public improvements. They are
acquired under circumstances which preclude the assignment of the costs at the time of purchase to the
purpose for which they are finally applied. In practice these costs are referred to under a great number
of supplies
and descriptive designations.
In governmental accounting expendiExpenditures.
tures are the costs, paid or payable, which are included under the terms expenses, outlays, investments,
and storehouse supplies, as defined above. These expenditures are differently classified and arranged in
of
more
specific
—
In accounting for the
primary financial business of governments as that of
raising and expending public money, the expenses and
outlays are arranged in one group, and the investdifferent
systems of accounts.
ments and storehouse supplies in another. The first,
being the accrued costs paid or payable from revenue,
may be called revenue expenditures, and the second
In accounting for the primary
capital expenditures.
financial business as that of raising
lic
money, the
first
group
is
and investing pub-
limited to expenses, while
the second includes outlays, investments,
and
store-
house supplies. The first group does not include all
costs paid or payable from revenue, and therefore can
not be called "revenue expenditures," which is the
term used in the first classification, but may be called
expenses; the second group
penditures, as in the
may be
first case.
called capital ex-
the
,
value.
Storehouse supplies.
is
nations, states,
.
without the expectation of receiving therefrom any
future revenue or convertible value, save as incidental'
to other governmental operations; they may be divided into properties such as lands, buildings, and
equipments, which have a salable value, and those
such as sewers, street paving, etc., which have no such
Jiouse supplies are
by
or as profits, earnings, rents, or interest in connection
with productive enterprises, investments, or properties
conducted or managed by them (see definition of commercial revenues, page 39)
In Great Britain many
city officials and accountants use the word income
with the signification of revenues, as defined below.
of
.
amount
or amounts received
and municipalities, in
cash or other form, as recompense for services performed
Income.
or receivable
which, hke the capital expenditures of commercial
business, procure income producing properties; such
outlays are the costs, paid or payable, of the plants
Investments.
The investments of nations, states,
and municipalities are the costs, paid or payable, of
lands, securities, and other properties purchased or
otherwise secured and held for them by their governments for investment purposes and not for use in doing
the things for the common welfare for which the government has authority. They include the invested
assets of those governmental funds to which the Bureau of the Census assigns the designations sinking,
investment, public trust, and private trust.
—Income
35
^
Revenves.—Revenues are the amounts received or
receivable by nations, states, and municipalities, in
cash or other form, for meeting their expenses and
outlays, (1) from the exercise of their powers of taxation and police control, (2) from services performed
for compensation, and (3) from the conduct or management of productive enterprises and properties. In
Great Britain many city officials and accountants use
the word income with the signification of revenues, as
here defined. The term revenue surplus has long been
applied by most government officials to the excess
of revenues over revenue expenditures, and that of
revenue
deficit to
the excess of revenue expenditures
The excess of revenues over expenses
may in harmony with the usages of the commercial
world be called net revenues, and the excess of exover revenues.
—
—
penses over revenues excess expenses.
Payments.
payment is primarily
—A
of
money
or its equivalent paid
and municipalities
also employed
is
other meanings;
money
by
(1)
an amount
nations, states,
in fiscal transactions;
but the word
in governmental accounting with
(2)
the discharge of an obligation, in
or its legal equivalent, in return for value re-
and (3) the act of delivering money or its
equivalent in return for value received in the discharge
ceived;
or settlement of claims.
Further, in any of these three
ways, nations, states, and municipalities may make
payments either iii meeting their own expenditures or
outlays, in liquidation of their
own
agents and trustees for others.
obligations, or as
Specific classes
of
payments are defined under disbursements.
—In
governmental accounting the
used with a meaning identical
with the first of the three given above for payments;
but for expressing the facts set forth in the second and
third meanings given for that term the word can not
properly be employed.
Payments and disbursements are generally spoken
of as payments and disbursements for expenses, outlays,
Disbursements.
word disbursement
is
and expenditures, for investment or productive outlays,
for liquidation of loans, or on trust or agency account,
according to the character of the transactions in connection with which they are made.
In governmental accounting receipts are
Receipts.
—
primarily amounts of money taken in by nations, states,
and mimicipalities in their fiscal transactions; but the
term
is
money
also applied to the act of taking or accepting
or
its
equivalent.
ways suggested by
Further, in either of the two
these meanings of the word, na-
—
STATISTICS OF CITIES.
36
tions, states,
and municipalities may receive money
its equivalent either as part of their own revenue,
or as the proceeds of a loan, or as agents or trustees for
or
others.
In governmental accounting, as in commercial, receipts from loans are distinguished from receipts from
revenues; but the relation between loans and revenues
Loans
is more intimate than in the commercial world.
of governments are in all cases made in anticipation of
receipts from revenues.
For this reason revenue or
tax loans are referred to in the statutes of some states
and the receipts from
as "anticipatory tax warrants,"
governmental loans are called by
all
many
public finance " anticipatory revenues."
It
writers on
is
true that
they are not "revenues" in the accounting sense of the
word; but neither are they capital receipts, as are reThey
ceipts from many loans in commercial business.
are amounts to be met from future revenues, and are
to be included, with revenue receipts, in the revenue
and expense ledger which records floating liabilities.
Funds and fund reserve accounts. The terms ^n^,
—
fund
have the same
governmental as in commercial ac-
account, axiAfund reserve account
signification in
counting.
.
Liability accounts.
—
^Liability
accounts are classified
ledger exhibits of debt liabilities or liabilities to cred-
and of administrative liabilities. The accounts
should always be arranged so as to distinguish liabilities
to creditors from administrative liabilities and also to
place a given liability over against the asset which is
charged with, or the resources which are available for
meeting the same.
Asset accounts. ^Asset accounts are classified ledger
exhibits of governmental and administrative assets.
The term asset should not be applied to any account
itors,
—
an exhibit of authorizatiors for incurring,
or of resources provided for meeting, specified legal
unless
it is
liabilities.
The accounts should
distinguish govern-
mental from administrative assets.
Investment accounts. Accounts showing the assets
of productive funds and those showing receipts from
the sale of old investments and payments for new ones
—
may be called investment
accounts.
—
Storehouse or maaccounts are accounts for recording the purchase
of materials and supplies, secured in bulk for later distribution and assignment upon requisition to the various
departments, objects, and purposes for which they are
ultimately utilized.
Property accounts. In primary accounting, based
on the concept of the primary financial business of governments as that of raising and investing money, the
term property may quite correctly be applied to accounts which record economic and noneconomic outlays and the value or the cost of the property secured
thereby.
Some such designation should be applied to
those accounts to distinguish them from accounts
Storehouse or material accounts.
terial
—
which are exhibits of assets— that is, of properties provided for meeting debts. The same designation may
be given to subsidiary accounts in which is recorded
the information here assigned to property accounts.
Revenue and revenue expenditure account. This is a
—
fitting designation for the
summary account
of trans-
actions of the primary financial business of governments conducted as the business of raising money from
and expending it for the public. It is the account
which are closed all ledger accounts with revenues
on the one side and corresponding accounts with revenue
the excess of
Its balance
expenditures on the other.
into
—
revenues over revenue expenditures, or the reverse
The amount of
is a revenue surplus or revenue deficit.
such surplus or deficit measures the decrease or increase of net indebtedness or of the burden of debt
upon the people under the government for which
the primary accounts are kept, or the increase or decrease in their net governmental assets. Such increase
resting
confirmed by a comparison of the balance
and the close of the year.
Revenue and expense account. This is a summary
account of transactions of the. primary financial business of governments conducted on the basis of raising
and investing money for the public. It is the account
into which are balanced all primary accounts with
revenues and expenses. By some it is called the "revenue account." Its balance the excess of revenues
over expenses, or the reverse which may be called net
revenue or excess expenses, measures the increase or
decrease in the amount of net governmental capital
or decrease
is
sheets for the beginning
—
—
—
or the capital of the
government
as proprietor,
which
confirmed by a comparison of the balance sheets for
the beginning and the close of the year.
Budget account. In order to keep its accounts so
is
—
as to
show the outcome
of its financial transactions
expressed not only in terms of revenue surplus or
deficit or net revenue or excess expenses, but also in
compliance with the provisions of the budget, or of
appropriation and allied legislation, a government must
open an account apart from, or supplementary to, its
revenue and revenue expenditure account or its revenue and expense account, as above described. Such
an account may well be called a budget account. It
would be credited or debited with the balance of the
revenue and revenue expenditure account or of the
revenue and expense account, and with transactions
which show the disposition of revenue surplus or the
provision made for meeting revenue deficit.
The balance of such an account, as distinguished from that
of a revenue and revenue expenditure account or
revenue and expense account, may properly be called
a budgetary surplus or
deficit.
—
Summarystatement. A governmental summary statement is an exhibit of the financial data relating to
the business of nations, states, and municipalities, so
one portion or class thereof
classified or set forth that
GOVERNMENTAL ACCOUNTING.
37
opposite to or deducted from another in such a
manner as to summarize all the facts bearing upon
some aspect of governmental business. The most
Where
important of these summaries are those arranged
of financial transactions are classified exhibits
is set
to
what is called the financial condition or posiand to show the results of financial transactions.
disclose
tion
—
Summary
offinancial condition. Where the primary
financial business of goverimients for which the primary accounts are kept is considered to be that of
money from and expending it for the public,
summary of financial condition whether called
raising
the
—
"balance sheet" or "statement of assets and
ities"
—discloses
the aggregate
amount
liabil-
of the liabil-
or debts of'the nation, state, or municipality, and
the provision -made or the resources available for lift-
ities
ing from the taxpayers the bm-den of legal or economic
indebtedness.
It also discloses clearly the total
amount of the claims of creditors which are provided
by resources in the hands of the government, and
the amount that can be met only by futiu-e taxation
of the people in whose behalf the obligations were
for
incm-red.
In contrast to the foregoing, a summary
of financial
condition derived directly from primary ledger ac-
counts of a government whose primary financial business is considered to be that of raising and investing
money for the government as proprietor, shows the
amount or value of the governmental estate, the portion of the same represented by contributions of
revenue, and the amount wliich, having been secured
through the use of credit, represents the liabilities of
the nation, state, or municipality to be met by future
taxation.
Statements of financial condition first described,
whether called balance sheets or statements of assets
and liabilities, may with propriety be designated summaries of the
state
of governmental
credit,
while those
mentioned in the second instance may.be called summaries of governmental properties and indebtedness,
since the first show the provisions made or to be made
for meeting public debt, and the second the relation
of pubhc debt to the properties secured for governEach is serviceable in its way,
mental purposes.
world all the information
commercial
in
the
and
conveyed by a single
usually
is
both
in
contained
assets and liabilities.
of
statement
sheet
or
balance
In governmental cccounting, however, it is impocsible
showing
to present all the information mentioned
—
of national, state, or municipal debt,
both the amount
with the provisions made or to be made for meeting
the same, and also its relation to the governmental
In
estate without using two separate summaries.
—
either of the bases here referred
the case of £,ccounts on
one of these two summaries is prepared directly
from the primary accounts, while the other is preto,
pared from supplementary accounts.
Summaries of outcome of financial transactions.
—
the primary financial business of governments
conceived to be that of raising money from and
expending it for the people, summaries of the outcome
is
showing
upon the burden of debt resting upon the
Where that business is regarded as that, of
their effect
people.
raising
money and
people,
the
investing
corresponding
it
for the benefit of the
summary
discloses
the
such transactions as increasing or decreasing
the value of the net govermnental estate.
In the commercial world all the information contained in both classes of statements above mentioned
effect of
embodied in a single summary. To present the
same information in governmental accounting, however, requires two summaries
one to show the effect
of governmental transactions upon public credit or
the biu-den of public debt, and the other to show the
effect of such transactions upon the amount of wealth
in the immediate control of the government, or the
capital of the government as proprietor.
In each of
the two classes of accounts here referred to, one of
these summaries is compiled directly from the primary
accounts, and the other from supplementary or sub-
is
—
sidiary accounts based thereon.
Summaries
of the
outcome
of financial transactions
prepared on the basis of either class of governmental
accounts here mentioned should also present facts
showing the outcome of all govermnental financial
transactions so far as they relate to governmental
revenues and expenditm-es, and the relation of the
same to the provisions of the budget. These summaries should give not only the balance between revenues
and expenses or expenditures, but also the balance
between the total revenues and the total of expenses,
outlays, and payments for sinldng funds and for debt,
as made in accordance with the provisions of the
budget.
Summary of payments and receipts. A summary of
governmental payments and receipts is a statement
—
which summarizes and reconciles the records of the
treasurer and the comptroller or auditor of a nation,
state, or municipality, and shows the relations between the warrant payments of the comptroller or
auditor and the cash payments, receipts, and balances
Such a summary should present
of the treasurer.
classified exhibits of the payments of the government
for expenditures and for other purposes, and of all reThese
ceipts from revenues and from other sources.
payments and receipts should be so arranged as to
measure the sufficiency of receipts from revenues to
rheet revenue expenditures or to subserve other pur-
and to show how far governmental expenditmres
have been met from current revenue receipts, and how
far through loans in anticipation of future revenues.
In no other way is it possible to present the information
which the administrative officer must keep before him
at all times for the proper discharge of his duties, and
poses,
—
STATISTICS OF CITIES.
38
will support a summary of revenues and revenue
expenditures showing the increase or decrease in the
payment
amount of debt to be met by taxation. The summary
of payments and receipts may properly be considered
actions mentioned.
which
as the
most important
single
summary of governmental
financial transactions.
CLASSIFICATION OF GOVERNMENTAL EXPENSES AND
REVENUES.
made
of interest thereon,
The general functions
may
palities
governments is that according to the nature of the governmental activities and transactions with which associated.
As has been pointed out in Census Bulletin 20,
from the standpoint of the student of economics the
activities and transactions of a nation, state, or municipality are of two radically different types; these are
here classified as arising from general functions and
from commercial functions.
The
general functions of a nation, state, or munici-
pality are those which are, as a rule, performed for
all
without any attempt to measure the
amount of benefit conferred or the exact compensation
therefor, the expenses being met by revenues obtained
principally from compulsory contributions levied without regard to the benefits which the individual contributors may derive from any or all governmental
citizens alike,
Most functions of this class are esseatial
and development of government and
to the performance of the governmental duty of protecting life and property and of maintaining a high
activities.
to the existence
standard of social
efficiency.
Chief
among such
activi-
those of general government; the protection
health, and property; the care of the defective,
ties are
of
life,
delinquent, and dependent classes; the education of
the young, and the performance of other duties of a
the purchase of lands for government
similar nature
;
and streets; the erection, equipment,
and management of state capitols, county courthouses,
city halls, and other buildings for general governmental
uses; and the purchase or construction and operation
of electric light and gas works for the exclusive purpose of lighting the streets and governmental buildings;
and of other structures and plants, such as printing
offices, police and fire telephone systems, and bridges,
for furnishing free of charge any commodity or service required by the government in the common interIn the same category are inest of all its citizens.
cluded the opening, grading, paving, and curbing of
streets, and the construction of drains and sewers,
where such public improvements are made at public
buildings, parks,
expense,
without
conferring
upon
particular
indi-
viduals measurable special benefits for which, in the
opinion of the proper authorities, compensation should
be exacted by the government. To the same general
group belong the making and paying of loans and the
of nations, states,
and munici-
classified in a great variety of
ways,
was adopted by the Bureau of
based upon prior studies of the subject
municipalities which
by
The most fundamental of the many classifications of
expenses, outlays, revenues, payments, and receipts of
be
according to the point of view from which considered.
The primary classification of general functions of
the Census,
BASIS OF CLASSIFICATION.
where such loans are
and trans-
in connection with the other activities
is
Germany, set forth in his
by Prof. Frederick
R. Clow in the Quarterly Journal of Economics for
July, 1896.
The earlier treatment of the subject by
American economists was ably discussed by Prof. L. S.
Rowe, of the University of Pennsylvania, before the
conference of the National Municipal League in 1899.
As a result of these studies and of conferences between
accountants, economists, and others connected with the
Prof.
Adolph Wagner,
of
Finanzwissenschaft, and reviewed
National Municipal League, that organization arranged
a tentative classification which was made the basis of
the one later adopted by the Bureau of the Census and
used in its statistics of municipal finance in Bulletins
20, 45, and 50, in the report on Wealth, Debt, and
Taxation, and in this repoit.
The commercial functions of a
nation, state, or municwhich create trade relations,
industrial or semi-industrial, between the nation, state,
or municipality and the general public, including other
civil divisions.
Among the transactions which arise
from the exercise of such functions are those involving
ipality include those
the loan of public money at interest, the use of public
property for compensation, the sale of any commodity
or article of commerce, or the performance of any work
or service for pay.
All these transactions involve the
performance of some service by the National, state, or
municipal government, or the granting of some favor
by such government, for special compensation, whether
the service or favor be primarily for this service or
favor, or for the revenue to be secured; none of them
are essential to the existence and development of the
government, though they may be made to contribute
to its support.
Commercial functions, together with the commercial
and semicommercial transactions which arise from
them may be grouped into three' subclasses industries,
investments, and special services.
(1) Industries are
those activities of nations, states,
—as the United States postal
and municipalities
service,
national railroads of many European nations, the
liquor dispensary of South Carolina, and such municitl-.3
pal activities as waterworks, electric light
works, and street railways
more or
less
—which
and gas
are organized as
complete departments or offices of cities
economic utilities to indi-
for the purpose of furnishing
vidual citizens or to other civil divisions, on terms involving such a compensation as may be determined by
consideration of public policy.
Such
activities of cities
)
GOVERNMENTAL ACCOUNTING.
are generally referred to by British writers as
municipal trading. Those of nations, states, and municipalities are also
39
ing the service, since the corresponding expenses can
not, save in rare instances, be fully separated
from the
frequently called quasi private industries
or enterprises.
As economists use the term, a quasi
private industry or enterprise of a nation, state,
or
municipality is one in which the purpose of realizing a
Governmental expenses and revenues, when classified
by the governmental functions with which they are
net income or profit controls the method of management and determines the charges, as in a private business of similar character.
In this strict sense of the
cial."
term there are few, if any, quasi private industries or
enterprises in the United States, the greater number of
national, state, and municipal industries established in
America having been called into existence solely or
principally to promote the welfare of the citizens.
Hence the Bureau of the Census uses the term "industries "to include not merely those properly designated
as quasi private, as defined above, but all departments,
offices, or activities organized by nations, states, and
municipalities to furnish utilities to their citizens for
compensation, without exclusive regard to the question
of profit.
Under investments are included all transactions of
National, state, and municipal governments connected
(2)
with the purchase,
sale, or possession of real
property'
or securities held exclusively for investment purposes,
and the loan of public money to individuals, corporations, or other civil divisions.
Such transactions are
of two classes First, those of the sinking, investment,
and public trust funds in which or through which the
:
nation, state, or municipality invests
money
for the
purpose of deriving interest, rent, or other income
therefrom; second, the transactions of a more temposole
rary character by which the National, state, or municipal government receives interest on current cash deposits
and on deferred payments
of taxes
and
special
assessments.
(.3)
are engaged in
by
and transacand (2), which
all activities
than those included in
(1)
EXPENSES.
General expenses.
—The general expenses
of nations,
and municipalities are those incurred by their
governments in connection with the exercise of their
general functions. These expenses and the payments
states,
therefor are subdivided according to the ofiice or depart-
ment on whose account they are
incurred.
(See Cor-
porate payments, page 40.)
—
Commercial expenses. The commercial expenses of
nations, states, and municipalities are those incurred
by their governments in connection with the exercise
of their commercial functions.
They are divided into
three groups, corresponding to the three subdivisions
of commercial transactions.
Industrial expenses are the total costs of the op(1
eration and maintenance of the industries of a nation,
state, or municipality, including the cost of materials
ij^ed
and the
interest
on loans made
specifically for
such industries.
(2) Investment expenses are the total costs of the administration of the sinking, investment, and public
trust funds of a nation, state, or mimicipality, including interest paid on loans made for securities or prop-
erties
purchased for those funds.
(3) Special service expenses are the expenses incurred
by a nation, state, or municipality, in connection with
performed or provided by any of its
other than an industry, including the interest on loans which are to be niet from the
proceeds of special assessments.
special services
offices
REVENUES.
—
—
and similar services, the payments for
which are enforced by means of special assessments.
In the same category belong also all services or special
ling of streets,
benefits rendered to private individuals or to other
under
legal regulations,
fees, charges, rents, privilege rentals,
and paid for by
and kindred re-
munerations.
It should be noted that special services, as above defined, are always performed or rendered in addition
and incidental to the regular work of the various departments and offices. Receipts therefrom are always
classified
or industry.
nations, states, or municipalities in
the interest of the general public, but which confer
measurable special benefits or what are arbitrarily so
regarded upon particular persons, natural or corporate, for which compensation is exacted.
These services include the opening of highways, the construction
of pavements, sidewalks, drains, and sewers; the sprink-
civil divisions
office,
associated, are primarily arranged in groups to which
are given the designations "general" and "commer-
departments or
Special services include
tions, other
other expenses of such department,
according to the
ofiice or
department render-
General revenues. —The general revenues of nations,
and municipalities consist of those compulsory
or voluntary contributions of private individuals or
corporations, levied or collected, to defray the general
states,
cost of government, and not conditional upon the performance of any specific service to the individual contributor.
(For classification of receipts from general
revenue by sources, see page 40.)
Commercial revenues. The commercial revenues, or
income (see definition, page 35), of nations, states, and
municipalities are those derived from the exercise of
their commercial functions; they are classified according to the character of the transactions and activities from which they originate.
They are here divided
into three subclasses, to which are applied the specific
designations industrial, investment, and special service
—
—
STATISTICS OF CITIES.
40
(For classification of receipts from commercial revenues, or iacome, by sources, see page 42.)
(1) -Industrial income is the total gross earnings of
income.
the industries of nations, states,
(2)
Investment income
is
and
expenses or special improvement outlays.
CLASSIFICATION OF GOVERNMENTAL PAYMENTS AND
RECEIPTS.
has already been noted that the statistics of finan-
cial transactions of the National, state, and local governments compiled by the Bure£,u of the Census are
primarily statistics of governmental payments and re-
Those payments and receipts are, however,
variously classified, the first and most vital classification being that which shows approximately the amount
of the duphcations which result, on the books or in the
printed reports of governments, from the inclusion of
transactions between the various departments. To
show this, payments and receipts are separated into
those to and from the public, and those to and from
the divisions or departments of government. To the
latter is given the specific designation generally emceipts.
—"transfers."
from the public are further subdivided into two general classes to which
are given the specific designctions "corporate" and
"temporary," as defined below.
Payments
and
to
CORPORATE RECEIPTS.
the total income from the
other than industries. It is of two distinct classes, according as it is available for meeting special service
ployed for that purpose
and Taxation.
municipalities.
investments of nations, states, and municipalities.
(3) Special service income is the income derived by
nations, states, and municipahties from special services performed or provided by departments or offices
It
Census Bulletii^ 20,
tables of this report, to those of
on Wealth, Debt,
report
the
of
45, and 50, and to those
receipts
and municicorporate receipts of nations, states,
revenues and from
palities are the net receipts from
By net rece%pU is
loans which increase indebtedness.
receipts from the sources mentioned, after
The
meant the
making deductions
for refunds
and
all
kindred duph-
cations classed as temporary.
Corporate receipts are classified by the Bureau of the
Census in 'five main groups, as follows: Receipts from
industrial income, (3) invest(1) general revenues, (2)
service income, and (5) debt
special
ment income, (4)
obligations.
Receipts
from
general revenues.
—The
receipts
from
general revenues comprise receipts from taxes, licenses,
permits, penalties, fines, forfeits, subventions, grants,
donations,
gifts,
and miscellaneous general revenues.
the statistical presentation of
In
which
revenue receipts
is given in this report, in Census Bulletins 20,
45, and 50, and in the report on Wealth, Debt, and
Taxation, the Bureau of the Census has introduced
principally for mechanical reasons, to facilitate the
ready presentation of all the facts certain classifica-
—
tions of revenues differing from those employed by
Professor Plehn in his analysis of the state revenue
systems, given in the special Census report on Wealth,
Debt, and Taxation. The taxes referred to by Pro-
Plehn as "corporation taxes" and "inheritance
taxes" are included in this report under the head of
" special property and business taxes;" and his "business taxes" are here given under the various subclasses
fessor
and permits.
furnish a key to the intelligent study of the Census tables of financial transactions, there is here presented a concise statement of the classes of revenue
of licenses
To
CORPORATE PAYMENTS.
The corporate payments of
nations, states,
and munic-
net payments of their governments
for expenses, outlays, and reduction of debt, after making deductions for refunds and all kindred duplicaThey are the payments
tions classed as temporary.
which are vitally connected with the activities of the
ipalities are the
various departments, divisions, and funds of governments, and are arranged by the Bureau of the Census
in five mcin groups, according to the purpose for which
made
—payments
expenses,
(2)
for (1) general
and
specia,l service
industrial expenses, (3) investment ex-
included under the various heads of the tables of this
report and of Census Bulletins 20, 45, and 50.
tax is a general compulsory contribution of wealth
A
community,
from individuals or corporations by an exercise of the
sovereign power of the government, and levied without
reference to the special benefits which the individual
contributors may derive from the public purposes for
which the revenue is required.
Property taxes, which constitute the most important
collected, in the general interest of the
upon propupon persons, natural or corporate, in propor-
penses, (4) outlays, and" (5) debt obligations; Payments for general expenses and special service ex-
single source of revenue, are direct taxes
penses are included in the same group, because in
Such payments
practice they can not be segregated.
and payments for industrial and investment expenses
and for outlays are further subdivided according to
tion to their property, excepting such as
office, department, or fund on whose account the
expenses and outlays are incurred. For fuller details
of such clcssification, the reader is referred to the
the
erty, or
may
be spe-
exempt because taxed by other methods, or
on account of its public character, or from consideraProperty taxes are divided by
tions of public policy.
the Bureau of the Census into two main classes genGeneral property taxes are direct
eral and special.
taxes levied upon property in general, in proportion to
cifically
—
—
GOVERNMENTAL ACCOUNTING.
its
assessed or appraised value; under this head are
all property taxes assessed and collected by-
included
methods practically
identical with those employed in
the taxation of the property of the average citizen.
Special property taxes are direct taxes levied or collected, or both levied and collected, by methods not
applied to property in general; among such taxes are
those popularly referred to as corporation taxes, bank
taxes, security taxes, and mortgage taxes.
The term business taxes is used by the Bureau of the
Census to refer to those taxes collected from persons,
natural or corporate, by reason of their business, where
such collection is not associated with the granting of a
license or permit to engage therein.
Under the head of poll taxes the Bureau of the Census has sought to secure as complete an exhibit as
by nations, states, and municiforms of per capita taxes, whether
levied uniformly upon all males, or graded according
to occupation or otherwise; and whether levied as a
possible of the receipts
palities
from
all
amount against
persons subject thereto, or
as a quasi property tax Jjased upon an arbitrary valua-
specific
all
tion of polls.
Other taxes are income
of public
taxes,
and
on commissions
tonnage taxes, custom
taxes, taxes
officers, litigation taxes,
internal revenue taxes.
The
latter are a
com-
bination of business and license taxes.
Where
receipts
from any of these taxes are shown
for the cities included in this report, they are tabu-
lated under
'^
property and business taxes"
mentioned in the text.
Under the designation receipts from, licenses and permits, the Bureau of the Census has tabulated all revenues collected from persons, natural or corporate, by
reason of their business where such collection is associated with and enforced by the granting of a license
or permit to engage therein, and where the granting of
such license or permit is a condition to the transaction
and are
'special
specifically
of business, to the following of a trade or industrial
calling, to the
performance of an
act, or to the begin-
ning of any undertaking.
The revenues from licenses and permits include
according to the analysis of most writers on public
finance
a tax, as already defined, and a charge or fee,
as defined on page 43; the fee is the payment for the
clerical labor of issuing and recording the license or
—
permit and of supervising the exercise of the general
privilege granted thereby, and the tax is the excess
over the fee. In no case, however, is it possible to
derive from governmental records a segregation of the
according to the foregoing ecofees and taxes which
nomic analysis are connected with the granting of
—
—
and permits. Accordingly, inasmuch as the
receipts from licenses are for the most part, and those
from permits very largely, of the nature of taxes, the
whole are tabulated as receipts from general revenues.
An added reason for so tabulating them is the fact that
licenses
41
while receipts from fees are always exclusively in return for services performed and not for general privileges granted, receipts from licenses and permits are
primarily in return for general privileges granted and
only incidentally for services performed.
Both licenses and permits are issued quite generally
to assist nations, states, and municipalities in enforcing
compliance with statutes, regulations, and ordinances
for the preservation of public morals and for the protection of life, health, and property, though, as a rule,
this fact is more readily perceived in connection with
permits than with licenses. Of general privileges
granted chiefly for enforcing police regulations and
classed in the Census report as licenses, mention should
be made of dog licenses, good for a year, and permits
to minors under the curfew laws, also good for a
year.
The former is placed in a class by itself, while
the latter is included, together with licenses associated
with pleasure or recreation, such as those for hunting
and
fishing, rnider the designation general licenses.
Receipts from permits are sometimes only nominal,
the amount collected being barely sufiicient to cover
the cost of issuing and recording them and of supervising the exercise of the general p.i'/ilega granted.
For
this reason, some writers
them
on public finance classify
as fees.
In most states, revenues collected in connection with
the granting of licenses and permits are referred to as
"receipts from licenses and permits;" in a few, however, they are designated as "privilege taxes" or
"occupation taxes."
those from permits are
The receipts from licenses and
shown separately in the tables
of this report, principally to enable students of the
subject, in their analysis of the Census reports,
classify
With
permits according to their
receipts
from
licenses are included those
general privileges granted for the
to
own judgment.
management
from
or con-
duct of a business or occupation, such as that of a
hotel keeper or plumber, or for the keeping of a billiard table for gain;
such privileges are usually granted
for a specified period of time, as for a year, a
or a
day
With
month,
—the greater number being issued for a year.
receipts
from permits
from
some
exactly defined, and
are included those
general privileges granted for the performance of
nature of which is
the performance of which terminates the grant, as the
erection of buildings, the making of connection with
sewer and water pipes, the moving of buildings, or the
burial of the dead, or the like.
specific act, the
Penalties, fines, and forfeits, which are. among the
minor sources of the general revenue of governments,
are aU collected as punishment for failure to obey civil
and criininal laws and local ordinances, and hence
might all be termed "penalties," in the broadest mean-
ing of the word.
Among
penalties collected
by reason
to
meet
these revenues are included
of the failure of taxpayers
their taxes within the time required
by law;
:
STATISTICS OF CITIES.
42
collected in criminal courts;
all fines
and
criminal
civil
and
forfeits in
transactions, such as forfeits in
criminal bonds, forfeits in contractors' bonds, etc.
Under the head of receipts from subventions and
Bureau of the Census tabulates as receipts
from subventions all amounts which are received by
grants, the
standing that the
vidual would seU, is referred to by writers on public
finance as a quasi private price; while the compensation
for a service or a commodity furnished by a government primarily for the special benefit of the individual,
for supporting
but secondarily in the interest of the community,
states
and municipalities from the nation or other
civil
division superior to themselves with the distinct under-
money so received shall be employed
some particular governmental service,
as that of schools, libraries, or armories; and as receipts
from grants, those amounts received from such civil
divisions without any condition attached to the gift.
Receipts from donations and gifts are those amounts
gratuitously paid by individuals or corporations to
national, state, and local governments for general and
specified governmental purposes.
In law the word
"donation," rather than "gift," is most frequently
employed in referring to voluntary contributions for
specified purposes,
made through
the instrumentality
So
have different meanings, the former may
be said to approximate that of governmental subventions, and the latter that of governmental grants.
of a formal deed or contract.
tions
and
far, then, as donor-
gifts
—
from commercial revenv^es. As already explained, the commerical revenues of a nation, state, or
municipality comprise the income from industries,
investments, and special services. The receipts from
industrial income are classified with respect to the industry from which they are derived as waterworks,
The receipts from investelectric light works, etc.
ment income include the rent, interest, and dividends
received from real estate or securities held by the
government as investments. The receipts from special service income, other than those derived from
special assessments and from privileges, are subdivided
Receipts
—
according to the ofiice by which the service is furSpecial assessments are compulsory contributions levied, under the taxing or police power, to defray
designated
by them
is
public price.
Public prices are of three distinct classes: They may
be (1) what is designated in the commercial world as
monopoly prices, representing more than the cost of
the service or commodity furnished; (2) prices established to cover the cost of the service or commodity;
or (3) prices providing the service or commodity at
In the first case the price includes a
less than cost.
tax,
and
in the second
and third
approximates a/ee;
it
commodity furnished
assists
the service or
general
to
revenue,
contribution
in collecting a tax as a
and in the third, it is in part paid for from such reve-
in the
first,
nue.
In
all
cases of public price, the free contractual
relations of private life are modified
exercised
by
by the monopoly
the government.
Although the distinction given above between quasi
private and public prices, as well as that mentioned in
referring to the three classes of public prices,
from the standpoint
able
finance, it can not at the present time
any
practical value in the
is
valu-
of the student of public
domain
be made of
of governmental
statistics.
Of sources of commercial revenue that involve the
element of price, mention- is made of sales, interest,
rents, special privileges of
various kinds, sales of such
manufactures, rates,
privileges, privilege rentals, labor,
and
Of the foregoing,- sales, interest, and rents
come within the definition of qvMsi private
the others within that of public price. The
tolls.
nished.
generally
the cost of a special public improvement or public
service undertaken primarily in the public interest.
prices connected with investments are therefore quasi
private; those connected with industries are inore
largely public; and those connected with special serv-
They
'
Price is the general designation which writers on
public finance give to compensation for services or
commodities sold by the government.
The compensation for a service or commodity sold
by a government in the same way that a private indi-
from taxes in being apportioned according
assumed benefit to the individual for whom the
service is performed, or according to the assumed indiffer
price,
much upon
to the
ices are quite variable,
crease in the value of the property affected
ture of the special services rendered
nation, state, or municipality.
improvement.
The above is a
by the
mainly from the adstandpoint,
of
the
receipts
from commerministrative
receipts
These
may
be
classified also
cial revenues.
their
typical
form
or
to
character.
with reference
So
classification,
they are frequently referred to in popular
works of accountants and in
governmental
accounts as prices,
enactments
arid
legal
depending
by the
the na-
individual
In tabulating the receipts from sources involving the
element of price the Bureau has observed the following
distinctions
The term sales includes sales of real estate of the
nation, state, or municipality; sales of securities belong-
classified,
ing to their sinking, investment, and
language, in the technical
and minor
fees, charges, special assessments, etc.; these classes of
discarded equipment, and of material discarded in connection with the different activities of the
government. In the tables of this report, the three
receipts
aU represent compensation for commodities or
services sold or special benefits conferred
ernment.
by the gov-
sales
pubKc trust funds;
by the various departments and indus-
tries of their
classes of sales are given separately.
Under
interest
and
rents are included all receipts of
—
—
GOVERNMENTAL ACCOUNTING.
and municipalities corresponding to
in private finance.
Receipts from so-called interest levied on account of nonpayment of taxes and special assessments at the time
nations, states,
those
privilege gives
eommonly so designated
required
by law
when collected
are,
some property of the nation, state, or
municipality making the grant.
from labor, manufactures, rates, and tolls
from services or commodities furnished by
the industries of nations, states, and municipalities.
Receipts from labor include the receipts for work
performed by convicts in penal institutions and by inmates of charitable institutions. In the tables of this
report, such receipts are tabulated under "charges."
Receipts from manufactures include the receipts from
the sale of articles manufactured in penal and charitable institutions.
Receipts from rates include all payments for water, electric light, gas, and other utilities
furnished by governmental industries. The word
toll has been used exclusively to designate the specific
charges made for bridge and ferry passage across
streams and harbors.
Charges and fees, as distinguished from taxes, are
compulsory contributions of wealth which are exacted
from persons, natural or corporate, to defray a part or
all of the expense involved in some service rendered by
All receipts
however, tabulated as interest
are derived
at the legal rate of interest in the several
and are tabulated as " tax
when
Receipts
from
collected at a higher rate.
public service privileges include all
periodical receipts, other than general and special property taxes, which are collected from corporations or
individuals enjoying the privilege of using the highways for providing some public service, such as that
furnished by street railroad, subway, electric light,
telephone, and water companies.
from corporations and individuals in
for public service privileges sold outright are
designated as receipts from public service privilege
All receipts
payment
The receipts derived from public service privileges
and public service privilege sales, which are commonly
spoken of as taxes, differ from taxes in.being payments
for services and also, in the majority of cases, in being
the government.
voluntary or contractual instead of compulsory. However, when a payment made by a public service corporation to a nation, state, or municipality is in lieu of all
taxes, or
is
levied
upon
from those enjoying special privileges in or upon the
public highways, other than receipts derived from public service privileges and public service privilege sales.
All receipts from minor privileges sold outright are
designated as minor privilege sales. It is to be noted
that practically the only respect in which min^r privileges and minor privilege sales differ from privilege
always involve the issuing of a license, which in the other cases is not issued.
Public service privileges, privilege rentals, and so
rentals is that privilege rentals
called minor privileges differ from general privileges
referred to on page 41 as granted by licenses and per-
—in
that while the bestowal of the four classes
of privileges always involves the right to conduct a
business or to perform some act, the bestowal of a
public service privilege or a privilege rental or minor
mits
In contrast with the foregoing, the amounts
as charges generally represent
payments
classified
for services
which are similar in character to those rendered by one
life, and as a rule are
other than clerical in nature. With few exceptions, the
amounts to be charged for such services are definitely
established onlyupon completion of the work or service.
Among the special services of governments paid for by
charges are the mamng of connections with sewer and
water pipes and the removal of snow from sidewalks.
The' greater portion of the amounts classified by the
Bureau of the Census as fees is for services which can
be performed only by governments. They are mainly
clerical in character, and their cost is so well established
that the payments therefor, which are made in advance
and are often only nominal, are fixed by statute or ordinance establishing a scale of fees.
In passing, it should be mentioned that a great proportion of the receipts from charges and fees, as tabulated by the Census, approximate in character, if they
are not identical with, those to which is given above
individual to another in private
franchises classed as property,
and at the same rate as other taxes, such payment is
included among general or special property taxes;
where the amount so included is known, it is given in
the text accompanying the tables.
Under privilege rentals are included all periodical
receipts from licenses other than those defined above
as receipts from public service privileges, which, in
addition to conferring the privileges usually bestowed
by such instruments, grant the use or enjoyment of, or
right upon, some property of the government granting
the same, as the streets, parks, or public buildings.
Receipts from minor privileges include all periodical
receipts collected, without the granting of a license,
—what the general privilege does not
the right to use
divisions collecting the same,
penalties"
43
-
the designation price. However clear in theory may
be the distinction between these two classes of revenue,
merge one into the other that the
drawing of a hard and fast line between them was found
to be as impossible as it was in the case of public and
in practice they so
The diversity in the pubhc policies
governments produces a corresponding diversity in the methods of performing any given service
and of exacting compensation therefor, as has been
pointed out by Prof. E. R. A. Seligman and other writAs a result, that which is a- " price in one city is a
ers.
"fee" in another, and vice versa.
qvMsi private price.
of different
'
'
—
)
:
—
.
STATISTICS OF CITIES.
44
service performed or to be performed by a government,
either directly or through a contractor, only such
TEMPOBAEY PAYMENTS AND RECEIPTS.
In the Census terminology, temporary payments and
receipts of nations, states,
and municipalities are those
vital way with the aggregate activities of their various departments and indus-
which are not connected in a
They
tries.
are of three general classes
(1 Those payments, in revenue and expense accounts,
that represent no part of the costs of governmental
operation or maintenance; and those receipts, in such
accounts, which constitute no part of the contributions
from revenue
subclasses
—
for
(a)
meeting such
costs.
payments by 'and
There are three
receipts of nations,
and municipalities in correction of error,- to
which the Bureau of the Census applies the specific
designation "refunds," and the previous counterbalancing receipts and payments in error; (&) receipts
from any interest on government bonds sold that has
accrued at the time of sale, and the counterbalancing
payments at the next interest settlement and (c) payments by sinking, investment, and public trust funds,
of interest on investments purchased that has accrued
at the time of purchasing, and the counterbalancing
states,
;
amounts
as are later returned to the contributors,
and
thus belong to class (1) mentioned above, constitute
temporary or accounting receipts and payments; the
amounts similarly received, and actually expended in
payment for such service constitute corporate receipts
and payments.
In this report and in Census Bulletins 20, 45, and 50
all temporary payments and receipts are carefully separated from the corporate payments and receipts, so as
to show the net contributions from the public for the
support of government and the net costs of that government.
TRANSFER PAYMENTS AND RECEIPTS.
Payments
to
and
receipts
from
divisions, depart-
ments, industries, funds, and accounts of governments
have already been referred to and given the specific
Transfers are of four principal
definition of transfers.
classes
service, investment, interest,
Service transfers are transactions
and general.
between two
divi-
departments, offices, industries, funds, or accounts of a nation, state, or municipcJity, in which
some service is performed by one division, department,
office, industry, fund, or account for another, and pay
or credit is given therefor.
They include all labor furnished by one industry or department to another and
all articles so furnished that are produced by such desions,
receipts at the next interest settlement.
(2) Those payments and receipts that are connected
with the purchase and sale of investments and fixed assets, and with loan transactions.
They are payments
and receipts which neither add to nor lessen the aggre-
gate assets or Kabilities of nations, states, or municipali-
but merely change the form or evidences thereof.
There are three subclasses (a) receipts from the sale
of and payments for securities or other property purchased on investment account by sinking, investment,
and public trust funds; (b) receipts from the sale of
bonds or other evidences of governmental indebtedness
funds to cnother, or to the government, are spoken of
and counterbalancing payments
as investment transfers.
ties,
amounts for
refunding or redeeming outstanding obligations and (c)
receipts from the sale of a fixed property, as real estate,
and the counterbalancing payments for the purchase of
other properties, or deductions therefor made on the
balance sheet from the aggregate value of fixed possesof equal
;
sions.
(3)
partment or industry.
Sales of government
securities by a nation, state, or
municipality issuing the s:::.me to one of its sinking, investment, or public trust funds, or by one of these
The payment of interest on government securities
by a nation, state, or municipality" issuing the same to
one of its sinking, investment, or public trust funds,
by one of these funds to another, or to the government, are called interest transfers.
or
All transfers of
Payments by and
receipts of a nation, state, or
municipality acting as agent or trustee for private individuals or for other civil divisions are those which
include the payment and collection of taxes for other
civil divisions, and all payments and receipts in a private fiduciary capacity.
It should be noted that of the moneys received from
special assessments or as deposits in payment for any
any two
money, material, or credit between
divisions, departments, industries, offices, or
accounts of a nation, state, or municipality, not involving the performance of a service, such as is associated
with service transfers, or involving the payment of
money on account of the principal of government securities or the interest thereon, as defined above for
loan and interest transfers, are by the Bureau of the
Census referred to as general transfers.
DESCRIPTION OF GENERAL TABLES.
Table
The date
1.
—
Population and area. This table gives, for each of
cities, the population enumerated at the Federal censuses of 1890 and 1900 and the estimated popu-
of the latest incorporation is the date of the
charter under which the affairs of the city were administered at the time to
the 154
and
The estimates are
those computed and used by the Bureau of the Cen-
lation for 1903, 1904,
sus whenever
1905.
necessary to compare data collected
contemporaneous population, as in the per capita debt, per capita payments and
receipts, etc.
For thi^ purpose it is assumed, ia the
absence of any state census, that the annual increase
of population since the last Federal census is equal to
one-tenth of the decennial increase between the last
two Federal censuses. In this connection mention
it is
for intercensal years with
should be
territory
made
of the fact that
was annexed
if
during any year any
to a given city, the estimates for
the succeeding year include the population in 1900 of
the territory annexed, plus the increase in
tion,
computed upon the same
its
popula-
basis as that of the
original city; corresponding deductions are
made
in
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
1903 of the cities of Florida, Iowa, Massachusetts,
Minnesota, New Jersey, New York, Ehode Island, and
Wisconsin differ from the estimates given for the same
cities in Bulletin 20, as a result of the use of the state
census of 1905 in each state as a basis for the new
estimates.
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
of the rules above set forth, and in accordance with the
request of the city officials no estimate is given and no
per capita figures are computed. In the case of San
Francisco, Cal., where, because of the earthquake, a
decrease in population is apparent, no estimates are
shown.
is
The area as given in Table 1 for each of the 154 cities
number of acres included within the limits of the
the
city on June 1, 1905, subdivided wherever possible into
land and water areas.
which
this inquiry relates.
Table
Summary
ments
—Table
2.
hy divisions and funds
of city govern-
2 presents for the several cities a con-
densed summary of the transactions and the cash on
hand at the beginning and at the close of the year, of
the city government, of sinking, investment, public
and private
trust,
trust funds,
and
of those divisions
other than the so-called city government which in
way exercise any of the functions of government.
table
is
arranged primarily to assist city
of municipal
government, includ-
ing that of the so-called city, are included
of the
by the Bureau
Census in the aggregate for the government of
The
the city.
into
and
and to
officials
others in checking the Census with local reports
show what branches
any
This
two
table separa.tes
general classes
—
payments and
receipts
those to and from the public,
and those to and from departments, ofl5ces, industries,
and funds. The significance of this classification has
already been given.
—
at ieginning of year.
For some divigovernment of a few cities, the amount
of cash reported as on hand at the beginning of the
fiscal year 1905 is slightly different from that reported
in the corresponding table of Bulletin 50 as on hand
at the close of 1904.
Such variations are generally
the result of a change in the fiscal year of the city
government or other division or of a change in the
Cash on hand
sions of the
assignment of municipal functions to the various
and funds of the government of the city;
or they may be due to a discovery that funds which
should have been included in Bulletin 50 were omitted
therefrom, or, in a few cases, to minor errors in the
method of reporting on the part of the Census agents.
Cash in transit. For a number of cities in which
divisions
—
the city government and the government of correlated divisions have the same fiscal year, cash transfers are
by
sometimes made on the
last
day
of the
year
the department making the transfer payments,
and the money
on the first day
is
received
by
the other department
To show the
amount
of
cash
at
the
command
of
the city on
actual
the
well
of
year,
as
as
for
the
purpose of
the last day
balance,
this
cash
in
transit on
making the schedules
the last day of the year is shown in Table 2 as "cash
of the succeeding year.
in transit."
(45)
—
STATISTICS OF CITIES.
46
Table
3.
—
Payments and receipts classified ly character. In
Table 3 the payments and receipts shown in Table
2 as those to and from the pubUc are classified as
corporate and temporary, and those to and from
departments, offices, industries, and funds are classified as service transfers, interest and investment
transfers, and general transfers.
The significance of
these terms has been explained on preceding pages.
Corporate payments and receipts. The corporate
payments and receipts of Table 3 are summarifcs of
those given in Table 4, details of which are presented
in other tables to which Table 4 gives reference.
Temporary payments and receipts. Table i summarizes the temporary payments and receipts reported, and gives the numbers of the general tables of
this bulletin in which the several classes of payments
—
—
,
and
receipts are presented.
Table
Table—
I.
Summary
of temporary payments and receipts: 1905.
DESCRIPTION OF GENERAL TABLES.
manner,
summary of corporate receipts
general revenue, (2) commercial
revenue, and (3) loans increasing indebtedness.
Of the 154 cities, 63 reported greater payments for
reduction of debt tha,n receipts from new debt obclassified
it
presents a
»s from
ligations issued.
(1)
They
are the cities for
which Table
4 shows corporate payments for decrease of indebtedness.
Of these 63 cities, 62 were among the 148 for
which statements are given for the four years 1902 to
The cities shown in the table as making greater
payments for reduction of debt than the amounts re1905.
new issues of debt obligations correspond
quite closely with those having a revenue surplus or
excess of revenue receipts over expenses and outlays.
ceived from
•
There are a few exceptions, however, the total number
having a true revenue surplus being 58, while those
with an excess of payments for debt reduction was 63.
A comparison of the figxires for excess payments for
reduction of indebtedness, and the figures of Tables 4
and 8 with reference to outlays, would indicate a general decrease of such excess by the governments of
cities and an increase in the relative portion of the
improvements secured by them through
With a few marked
exceptions, there is an increasing tendency for cities
to throw the cost of permanent imJ)rovements upon
the future.
Those exceptions are of two classes (1)
the cities with a relatively small burden of indebtedness, and (2X those with a burden of indebtedness that
cost of public
the instrumentality of credit.
—
practically reaches the legal limit of borrowing.
first
are cities
Table
which
strive to
The
keep their debt at a low
47
amoimt and observe the policy
practical
proportion
of
public
making the largest
improvements from
of
general revenue or special assessments; while the other
class strive to leave the largest practical portion of the
cost of
As
permanent improvements for future payment.
this latter class of cities,
by following
this policy,
soon cause their public indebtedness to reach approximately the limit of borrowing, they are forced to pay
the cost of the large share of permanent improvements
from general revenue as well as to pay therefrom all
current costs of governmental operation and mainte-
nance, including a very large iaterest charge upon
public indebtedness.
The financial problem of these
cities is
cities of
more
than that of the
which keep debt within reasonand leave a safe margin for the use of credit
the
able limits
difiicult of solution
first class,
in meeting extraordinary contingencies.
The method of reporting data employed for the
Census bulletins on financial statistics of cities in 1902,
1903, and 1904 was in certain minor details different
from that employed in 1905. This difference affects
all the columns of Table 4, with the exception of those
relating to payments and receipts on account of
indebtedness.
It is for this reason that no comparative figures are given in the table for years preceding
1905,
and no comparisons are made in the text save
payments and receipts mentioned.
for the
The relative importance of the several classes of corporate payments and receipts in the 154 cities taken as
a unit, and in the several groups of cities, is shown in
Table v.
V.—PER CENT DISTRIBUTION OF THE PRINCIPAL CLASSES OF CORPORATE PAYMENTS AND RECEIPTS
FOR GROUPS OF CITIES: 1905.
—
payments, and
also
shows the aggregate payments
by the divisions of government making payments and by the revenues from which they were
classified
paid.
'
.
STATISTICS OF CITIES.
48
The
. ..
f oiu'th
classification presented is
one by depart-
ments, offices, 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; VI. Education; VII. Recreation;
VIII. Interest; and IX. Miscellaneous. The general
arrangement of the table fully sets forth the offices
and accounts included under each.
The classification here employed differs only in some
minor and unimportant details from that made use of
in Bulletin 50, but differs in more important respects
from that employed in Bulletin 20. In compiling
the comparative figures for 148 cities, which follow
those for the individual cities, account is taken of
these changes so far as practicable, and notes are
added showing the other changes made in tabulation so
far as they affect comparative results.
In the tabulation for 1902 and 1903 all payments for interest were
included in what is here given as Table 5, while in
1904 and 1905 only that portion was so tabulated
which was paid on loans for general and special improvement purposes. The data secured for 1902 and
1903 do not permit an acciu'ate apportionment of this
interest between Tables 5 and 7 of this report, and
it is accordingly estimated on the basis of the division
indicated in the report for 1904. For the year 1902
the payments of all cities for damage settlements and
claims and those of the city of St. IjOuis, Mo., for
its exposition are transferred from Division I to Division IX; but even these changes do not make the
figxn-es strictly comparable, since the amounts reported under damage settlements and claims in 1902
and 1903 include some amounts on account of preceding years, which in the 1905 report are tabulated as
payments for reduction of debt. These changes affect to some degree the comparability of Division IX,
Miscellaneous, but of no other portion of the table.
The most important of the other changes in classification, as compared with 1902 and 1903, are those which
relate to payments by Massachusetts cities to the
commonwealth on account of the metropolitan park
commission and the metropolitan water and sewer
funds, and the rearrangement of the data given in
1902 and 1903 under the heads of "public safety" and
"public highways and sanitation," and classifying
data as to courts under "general administration," and
showing all the other data uilder " protection of life
and property," "highways," or "health conservation
and sanitation."
As rearranged, thfe greater portion of the payments
reported in Table 5 are for salaries and wages. In
1905 the percentage for this item was 61.5; in 1904,
These percentages
61.4; in 1903, 60.8; in 1902, 58.1.
differ to a slight degree from those given in Bulletins
20 and 50, as a result of the change in the payments for
interest and the payments of Massachusetts cities to
the commonwealth.
Under "lodging houses," in Table
5,
the payments
column
to private lodging houses are included in the
payments, 'which aggregated
Baltimore, Md., $1,000;
follows:
as
were
$3,124,
other."
"all
Indianapolis,
These
Ind.,
$600; Evansville,
Ind.,
.11800;
Minneapolis, Minn., $724.
In
manner, under "insane in institutions," the
like
payments
and to private ascolumn "all other."
to other civil divisions
are included in the
sociations
Those payments were as follows:
Payments to other civil divisions and to private
ations, on account oj the insane: 1905.
Table VI.
To other
Total.
civil di-
Total
Philadelphia,
St. Louis,
$706,636
S642, 598
806
147,058
14,064
1,087
148,267
1,124
1,906
20, 176
12,805
147,059
14,064
1,087
110,946
1,124
1,906
272, 447
272, 447
493
138
864
22, 763
183
27
28,848
10,378
39
108
10,704
8,596
76
93
184
493
138
864
19,788
183
27
25,075
10,378
39
108
10, 704
8,696
76
N.Y....
Pa
.
.
Mo
Boston, Mass
Baltimore, Md
San Francisco, Cal.
Pittsburg, Pa
New Orleans, La.
Washington, D.
C
Y
Rochester, N.
Allegheny, Pa
Worcester, Mass...
New Haven, Conn.
Soranton, Pa .
. . i . j.
Cambridge, Mass . .
Hartford, Conn
Bridgeport, Conn.
Lynn, Mass
New Bedford, Mass
Waterbury. Conn
.
Me
Portland,
Holyoke, Mass
Mass
Haverhill,
Salem, Mass
Newcastle, Pa
Auburn, N. Y
Taunton, Mass
12,
3,928
509
70
To private
associa-
visions.
New York,
associ-
tions.
{64,338
37,321
20, 176
2,975
'3'773
184
3,928
609
70
—
cities.
Payan 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 Division IX, Miscellaneous. In
Exceptional payments iy Massachusetts
ments
of
,
payments for inon account of metropolitan water loans and
the payments for maintenance of the metropolitan
water system are included under the heads "interest"
and "waterworks," respectively, of Table 6; all other
payments of this kind to the state for interest
and for maintenance are included in the proper columns of Table 5. The payments to the state on acthis report, as in Bulletin 50, the
terest
count of sinking funds are included in Table
10, as
—
.
DESCRIPTION OF GENERAL TABLES.
payments on account
of city debt.
If a report for
Massachusetts state sinking runds 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 presenting a basis of comparison,
there are given the following condensed exhibits of
payments of Massachusetts cities to the state, on ac-
count, for sinking fund provision, interest, and maintenance of the objects referred to above:
Table VII.
Payments by MassachaseUs
cities to the state
on
speci-
fied accounts: 1905.
ON ACCOUNT OF ARMORIES.
City
For
num-
Total.
ber.
Total..
5
29
38
45
46
55
58
59
61
62
91
124
Boston
Worcester
141
Fitchburg
Fall River...
Cambridge...
Lowell
,
Lynn
New
Bedford
Springfield .
Lawrence
Somervilie
Brockton
Haverbill
.
sinking
fund.
S99,243
J37, 617
«61,,626
32,980
6,105
8,780
10,349
4,725
6,080
9,788
6,728
4,563
3,914
1,268
2,045
2,918
11,053
2,085
3,664
4,928
1,527
2,035
3,460
2,881
1,822
1,630
559
882
1,091
21,927
4,020
5,116
5,421
3,198
3,045
6,328
3,847
2,741
2,284
709
1,163
1,827
ON ACCOUNT OF METROPOLITAN PARKS.
City
number.
For
interest.
49
—
.
,
STATISTICS OF CITIES.
50
The figures given for 1902,
somewhat from those shown
tables of Bulletins 20 and 50.
1903,.
in
and 1904
differ
the corresponding
The
difference arises
from the fact that the service transfer payments of
certain public trust funds in Philadelphia and Boston,
which in 1905 were tabulated as service transfers,
were in earlier years tabulated as general transfers.
Changes were made in the figures for* the earlier years
in order to make them fully comparable with the
Table x gives the payments, in each of these
for the expenses of the industries so included.
cities,
Table X.— Payments for expenses of specified industries, for
hamng mare than one industry included under the head "all
cities
other
industries," in Table 6: 1905.
.
totals for 1905.
Industrial expenses.
light
city
—Many
Salaries
.
wages.
New
York, N.
.
/Toll bridges
Rapid transit
operate electric
cities
the exclusive use of the governnient. The
payments for the expenses of these enterprises are included in Table 5 rather than in Table 6, and the receipts are shown in Table 14 rather than in Table 15.
under the head
" all other industries" for more than one city are shown
in Table ix.
totals for the industries reported
$356, 442
subways
Rochester, N. Y.
jsohooi lunch room
\Milk station
Denver, Colo
Repair shop
\Irngation ditch
(Dredges
Augusta, Ga
$176,883
67,581
6,961
984
12,607
6,327
336,818
2,382
652
I
Portland, Oreg
article for
The
Y
I
and kindred enterprises solely for supplying the
with street lights or for supplying some other
All other
expenses.
and
Industry.
-
28,935
1
iFerries
{Canal
Superintendence of canals and waterworks.
General real estate
62, 173
98
442
2,000
13,
3,258
Expenses for each of the following industries were
reported by only one city: Sugar shed, by New Orleans, La.; repair shop, by Denver, Colo.;, dredges, by
Portland, Oreg.; liquor agency, by Portland, ]\Ie..;
canal, by Augusta, Ga. stone quarry and cruder, by
Auburn, N. Y.; milk station, by Rochester, N. Y.;
;
Table IX.
Payments for expenses of
head "all other industries" in Table
industries reported under the
6,
for more than one aty:
conduit, by Newcastle, Pa.
1905.
Colo.
Number
INDUSTRY.
of cities
report-
mg.
General real estate
Public halls
Toll bridges
Subways for pipes and wires
Irrigation works
High school lunch rooms
Ferries
The
9
cities
Salaries
and
wages.
Ail other
expenses.
S3, 648
$37, 109
361,028
7,829
48,337
10,S84
180, 164
12,100
5,757
8,266
22, 561
262,094
reporting expenses for general real
estate were Chicago, HI.; Cincinnati, Ohio;
Newark,
Jersey City, N. J.; Seattle, Wash.; Schenectady, N. Y.; Dallas, Tex.; Augusta, Ga.; and Allentown, Pennsylvania.
The 5 cities reporting expenses for public halls were
Buffalo, N.. Y.; Peoria, 111.; Indianapolis, Ind.; Can-
N.
J.;
ton, Ohio;
The
and Chattanooga, Tennessee.
3 cities reporting expenses for toll bridges were
New
York, N. Y.
Wisconsin.
;
Covington, Ky.
;
and La Crosse,
subways for pipes
Erie,
Baltimore,
Md.;
Pa.; and New
and wires were
Connecticut.
Britain,
The 3 cities reporting expenses for irrigation works
The
3 cities reporting expenses for
were Denver, Colo.; Salt Lake City, Utah; and San
Antonio, Texas.
The 2 cities reporting expenses for the operation of
high school lunch rooms were St. Louis, Mo., and Eochester. New York.
The 2 cities reporting expenses for ferries were
Boston, Mass., and Portland, Oregon.
For 5 cities more than one industry was reported
in Table 6 under the head "all other industries."
;
;
cooking school, by Pueblo,
and viaduct, by Scranton, Pennsylvania.
In the presentation of city financial statistics for
1902 and 1903, in Bulletin 20, all interest payments
were included in tables for general and special service
expenses, no segregation of interest paid on loans for
To make the totals of those
industries being made.
years comparable with those of 1904 and 1905 the
interest payments of the earlier years are by estimates
apportioned between industrial and special service
expenses on the basis of the relative payments for
these two classes of expenses as reported in 1904 for
Including the interest as above
the several groups.
stated, the total industrial expenses of 148 cities increased from $33,882,922 in 1902 to $41,743,252 in
1905, a gaia of $7,860,330, or 23,2 per cent.
The
corresponding gain for salaries and wages was 15.9
per cent; for miscellaneous expenses, 25.8 per cent.
The expenses for waterworks, exclusive of interest,
increased in the four years from $14,850,566 to
$18,673,311, or 25.8 per cent, and those of all other
industries increased
from $803,327 to $1,556,221, a
gain of 93.7 per cent.
Table
Interest
on debt obligations.
7.
—Table 7 presents a
classi-
payments by payee and by the
division of government of the city makuig payment.
Of the aggregate amount of interest paid, 95.1 per cent
was by the city government; 2.3 per cent, by school
districts; and 2.6 per cent, by other divisions.
Of the $62,104,984 paid as interest on city debt
obligations and charged to expenses or fixed charges,
84.8 per cent was paid to the public, and the remainder.
fication of interest
—
;
.
DESCRIPTION OF GENERAL TABLES.
to the sinking, investment,
and public trust funds
The payments
the several cities.
of
of the latter class,
which are shown in the eighth column
of the table, as
"interest transfers," aggregated $9,431,297. In addition to the interest payments charged to expense,
amount. of $159,947, paid by New York
and Boston, was charged to the account of outlays.
This interest and the interest paid for expense make
an aggregate payment of $62,264,931.
The transactions which involve the payment, receipt, or both payment and receipt, of accrued interest on city securities aggregated $362,848.
All such
transactions involve a duplication of payments and
receipts on account of interest.
Moneys received by
51
The totals for the industries reported in Table 9 in
the column "all other" are given in Table xi.
Table XI.
Payments for outlays for specified industries included
in the column "all other," in Table 9. together with number of
reporting: 1905.
cities
interest to the
the city as accrued interest at the time of
are repaid at the first interest
payment
bond
issues
thereafter.
All
amounts paid by the
lic
trust funds to the city as accrued interest on pur-
chases
made by them
return at the
sinking, investment,
and pub-
for investment are received in
first interest collection thereafter;
the ac-
crued interest thus paid and received by these municfunds is shown in the seventh column imder the
head "temporary (accrued interest)."
The net or corporate interest payments as expenses on account of city 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. These net interest payments are subdivided in
Table 7 into three groups, according to the class of
revenues from which paid or payable, namely, general
revenues, special assessments, or industrial income.
In the subdivision of interest into the three classes
no deductions are made, by reason of interest transfer
payments, from amounts reported as paid for interest
on either industrial loans or special assessment loans.
ipal
Tables
8
and
9.
—
by
tion
is
by object. The latter classificashow approximately to what extent
character and
arranged to
outlays for permanent improvements and additions
are made by contract work and to what extent they
are
made by day
labor under the direction of city
offi-
cials.
report-
Outlays.
ing.
Cemeteries and crematories
$150 106
234: 402
9,743 272
•73;,156
258! 175
Markets and public scales
Docks, wharves, and landings^
General real estate
Subways for pipes and wires
Rapid transit subways
.
4,
Ferries i
Irrigation
;24i
14, 482
169 ;360
School lunch rooms
4;
Toll bridges
Belt railroads
1
S4S
4,240.,303
31 ,921
City shop
Public halls
ik:,238
Outlays for
New York
city ferries included with those for docks. Wharves,
and landings.
The
and
31 cities reporting outlays for cemeteries
were Boston, Mass.; Cleveland, Ohio;
Providence, R. I.; Rochester, N. Y.; Toledo, Ohio;
Worcester, Mass.; Syracuse, N. Y.; Fall River, Mass.;
crematories
Grand Rapids, Mich.; Lowell, Mass.;
Richmond, Va.; Lynn, Mass.; Des Moines, Iowa; New
Bedford, Mass.; Savannah, Ga.; Manchester, N. H.
Atlanta, Ga.;
Norfolk, Va.; Terre Haute, Ind.; Brockton, Mass.;
Augusta, Ga.; Wheeling, W. Va.;
Rock, Ark.; Springfield, 111.;
Elmira, N. Y. Joplin, Mo. Fitchburg, Mass. Racine,
Wis. and Pueblo, Colorado.
The 13 cities reporting outlays for markets and
public scales were Baltimore, Md.; Milwaukee, Wis.;
New Orleans, La.; St. Paul, Minn.; Rochester, N. Y.;
Columbus, Ohio; Des Moines, Iowa; Norfolk, Va.;
Saginaw, Mich.; Mobile, Ala.; Dubuque, Iowa; Klnoxville, Tenn.; and Rockford, Illinois.
The 12 cities reporting outlays for docks, wharves,
and landings were New York, N. Y. Chicago, 111. St.
Louis, Mo.; Baltimore, Md.; Cleveland, Ohio; Louisville, Ky.; Portland, Oreg.; New Bedford, Mass.; Savannah, Ga.; Augusta, Ga.; Elizabeth, N. J.; and
Davenport, Iowa.
Pawtucket, R.
Bay
I.;
City, Mich.; Little
;
;
;
;
;
The 5
cities
reporting outlays for general real estate
were Allegheny, Pa. Los Angeles, Cal. Schenectady,
N. Y. Dallas, Tex. and Superior, Wisconsin.
;
;
;
;
The 3 cities reporting outlays for subways for pipes
and wires were Baltimore, Md.; Newcastle, Pa.; and
Auburn, New York.
The 2 cities reporting outlays for rapid transit subways were New York, N. Y., and Boston, Massachu-
Table 9 presents two classifications of the data
given in Table 8 ^first, by resources from which paid,
and second, by departments, offices, accounts, and inPermanent improvements paid for by the
dustries.
issuing of special assessment bonds are given in the
table as paid frorri special assessments and not from
setts.
general bonds.
were
—
of cities
;
Payments for outlays. Tables 8 and 9 present more
information relating to payments for outlays thaii do
the corresponding tables of Bulletins 20 and 50. Table 8 gives the total of such payments classified by the
payee and a subdivision of the payments to the public
Number
INUUSTEY.
The
2 cities reporting outlays for ferries were Boston,
Mass., and Portland, Oregon.
The
2 cities reporting outlays for irrigation
were
Denver, Colo., and Salt Lake City, Utah.
The
2 cities reporting outlays for school lunch
St. Louis,
Mo., and Rochester,
New
York.
rooms
——
.
.
STATISTICS OF CITIES.
52
New York city reported outlays
New Orleans, La., for a belt railroad;
a city shop
;
for toll bridges;
Denver, Colo., for
and Canton, Ohio, for public
The Public Belt Railroad system
halls.
New
of
deserves special mention for the reason that
Orleans
it is
the
only steam railroad owned and to be operated by any
of the cities of this country.
It is designed to be a
double track system, 20 miles in length, extending
around the city, with switches to connect all railroad
and steamship terminals with each other and with
manufacturing and industrial plants, for the expeditious
and economical transfer and distribution
of all
classes of freight.
The cities for which outlay payments for more than
one industry are reported in the column "all other,"
in Table 9, are given in Table xii.
Table XII.
Payments for outlays forr specified industries for cities
having more than one industry indvded in the column "all other
industries" in Table 9: 1905.
Amount.
Industry.
(Docks, wharves, and landings
i
$7,030,421
2,622,104
4,240,303
8,098
925
318
138
1,000
2,276,137
11,720
112,937
2,533,874
Rapid transit subways
NewYork, N. Y.
Toll bridges
Chicago,
Docks, wharves, and landings
Docks, wharves, and landings
Equipment of house of refuge bakery.
High school lunch room
Cemeteries and crematories
111
Mo.
St. Louis,
Rapid transit subways
Boston, Mass.
Ferries
Baltimore,
Markets and pubUc scales
Docks, wharves, and landings
.Subways for pipes and wires
Md
New
Orleans, La.
Rochester, N.
239, 331
yCemeteries and crematories
\Dooks, wharves, and landings
[Markets and public scales
\Belt railroad
Markets and public scales
Equipment of high school lunch room.
Cemeteries and crematories
Cleveland, Ohio .
Y.
Denver, Colo
[City
19, 294
133,925
3,000
31,921
68,463
4,092
19,000
16, 238
4,444
1,044
2,762
shop
\City ditch
Portland, Oreg.
.
(
Docks, wharves, and landings
(Ferries
New
Bedford, Mass
Salt
Lake
City,
Utah
Irrigation
.
Va
"
Augusta, Ga
.
1
works
(Markets and public scales
(Cemeteries and crematories
(Docks, wharves, and landings
(Cemeteries and crematories
Includes ferries,
Comparative
181
,
I
'
Savannah, Ga
Norfolk,
.•
'/Markets and public scales
(Cemeteries and crematories
(Cemeteries and crematories
(Docks, wharves, and landings
. (Docks, wharves, and landings
(Cemeteries and crematories
I
Des Moines, Iowa
amount
statistics,
of outlays
1902
to
not
'
7,569
396
2,216
160
648
164,916
4, 494
63,280
4,442
515
specified.
1906.
—Comparisons
for the years 1902 to 1905 are possible in the case of
the payments for
specified purposes.
Table
outlays, but not for those for
Such comparisons are presented in
all
xiii.
Table XIII.
Payments for outlays by 148
1902
to 1905.
cities,
by groups of cities:
DESCRIPTION OF GENERAL TABLES.
costs of permanent improvements and of expenses of
operation and maintenance out of current revenues,
and three-fifths paid for a portion or all of their per-
manent improvements out of
lays thus paid by the 154 cities
loans.
But the out-
constituted, as stated
53
from penalties and
of taxes
collectors' fees is
more
nearly perfect for 1905 than for any previous year;
hence there is relatively a slight reduction in the
amount
of receipts
classified
from psnalties and
in Table
collectors'
fees,
as those
11
and a
relative
above, only 43.4 per cent of the total. This fact
shows that at the present time the custom of financing permanent improvements by loans" is not the fixed
increase of those included in Table 13 as interest
American cities, taken as a whole. In this
respect the American cities offer a marked contrast
ignation the Bureau of the Census includes
receipts
to the cities of Great Britain.
poll taxes.
policy of
—
Comparative statistics, 1902 to 1905. ^At the close of
Table 10 is a summary, by groups of cities, of the payments and receipts on account of debts for the years
1902 to 1905, for 148 cities. The payments and receipts were greatest in the year 1904 and least in 1902.
Those for 1905 were shghtly less than for 1904, but
greater than those for 1902 or 1903. The excess of receipts over pajrments was greatest in 1905 and least
In 1905 it was but little greater than
in 1902.
in 1902, being smaller than in 1904 or 1903.
This
fact shows that the marked increase of indebtedness
in 1904, to which attention was called in Bulletin 50,
was not the result of. any permanent tendency in
American city finances; and that, if there is a tendency to increase the relative portion of public improvements paid from loans, that tendency is not as
yet very marked.
Special property and husiness taxes.
11.
—
receipts of the various cities
In Table 11 the
from general revenues
by
the division of the gov-
from
Receipts
are classified
by
general revenues.
character,
ernment of the city receiving, and by source. The
Census agents were able, in 1905, to secure exact
statements of the amount of general revenue receipts
that were later refunded by reason of erroneous collecThese amounts are stated in Table 11. For
tions.
four cities, however, they are combined with service
transfer receipts by one division of the government
from another.
These transfers are shown separately
in the table footnotes.
A glance
at the table
shows that the larger portion
is
that repre-
those of the "city government," the proportion of all general revenue receipts being for the
city government 88 per cent, for school districts 9 per
cent
by
and
all
this des-
revenue
The
taxes so included are of several dis-
property taxes are taxes "on
property assessed or collected by methods different
from those employed in the taxation of the property
of the average individual.
Of the special property
tinct
typess
Special
taxes, the largest amount was collected in cities of
Massachusetts, and the next largest in those of New
Business taxes are taxes upon business transand 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 fixed and imposed by general statute.
Similar payments made in accordance with the terms of
the franchise of the corporation (thus representing a
contractual relation between the parties to the franchise) are tabulated in Table 12 as receipts from public
York.
actions
service privileges.
The
following
is
a brief statement of the character
in'
the column "special
property and business taxes;" the states are arranged alphabetically, and the cities in each state are
arranged in the order of their size:
Connecticut.
—In
by the
tion and bank stock
represented
Connecticut cities special property taxes are
receipts from the tax known as the "corporatax." This is a tax of 1 per cent on the market
value of the stock of every bank, trust, insurance, investment, and
company whose stock is not exempt by law. The amount
paid by the corporation on its real estate in Connecticut is
deducted from the computed 1 per cent tax and the remainder is
collected from the corporation by the state treasurer and is distributed among the taxing districts according to the amount of stock
owned in each. The amounts received in the cities reported were
bridge
of taxes
New Haven, $38,025; Hartford, $277,994; Bridgeport,
and Waterbury, $6,824. In these cities the city and town
governments are consolidated. In New Britain the city and town
governments were independent in 1905, and as this special property
tax was paid to the town it is not shown in this report.
as follows:
$18,310;
of the general revenue receipts of cities
sented
—Under
from taxes other than general property and
of the tax receipts reported
Table
on
deferred payments of taxes and special assessments.
for all other divisions 3 per cent.
—
General 'property taxes. Receipts from general property taxes are reported in the table under the two
heads "original levies" and "penalties and collectors'
No separation of what has hitherto been desigfees."
nated specific levies of general property taxes is
shown in the table. It was thought that all the
information so presented would better be given in
connection with Table 28. It is believed that the
separation of interest charges on deferred pajonents
Delaware.
horse
—^Wilmington levies a special property tax
and each mule in the
city.
—
The amount
of $1 for
each
was $1,028.
Washington there was colcollected
In the city of
District of Columbia.
lected as business taxes the sum of $464,210, divided as follows:
gross earnings of street railway companies, a 4 per cent tax
On
amount-
ing to $143,869; on gross earnings of telephone companies, a 4 per
cent tax amounting to $28,429; on gross earnings of gas companies,
a 5 per cent tax amounting to $83,699; on gross earnings of electric
on gross earnings of building and loan
light companies, $31,583;
amounting te $14,638 on gross earnings
amounting to $99,560; and on net preinsurance companies, a 1\ per cent tax amounting to
associations, a 2 per cent tax
;
of banks, a 6 per cent tax
miums
of life
$62,432.
—
Taxes on net premiums of insurance companies were
Georgia.
received as follows: Atlanta, a 1 per cent tax amounting to $21,177;
—
STATISTICS OF CITIES.
54
Augusta, a 1} per cent tax amounting to $8,537; and Macon, a 1\
per cent tax amounting to $4,591.
Illinois.
—Chicago reported a receipt
of $177,555 as a 2
per cent
special tax on the gi'oss receipts of insurance companies of other
states or nations doing business in that city.
amount for Peoria was $6,127;
for
$810; for Springfield, $1,665;
and
Maine.
East
The corresponding
St. Louis, $5,168;
forQuincy,
for Joliet, $4,430.
—Portland received through the state $47,540 as
of the state excise tax
upon the
its
share
gross receipts of railroad, telegraph,
and telephone companies, This
is a graduated tax, ranging for railroads from one-half of 1 to 4 per cent, and for telegraph and telephone
companies from IJ to 4 per cent. Of this tax the city receives from
the state an amount equal to 1 per cent of the stock of such corporations
owned by
Maryland.
residents of the city.
—Baltimore
and business
taxes.
The
received $480,262 from special property
state collects taxes at three-tenths of 1 per
cent on the value of securities and one-fourth of 1 per cent on savings bank deposits, distributing all of the former and three-fourths
of the latter to the counties and the city of Baltimore in proportion
From the former source the city of
to the valuations held therein.
Baltimore received $345,094; from the latter, $130,288. Prior to
April 7, 1904, the laws authorized the collection for ordinary city
uses of a mortgage tax of 8 per cent annually on all interest covenanted to be paid on debts secured by mortgage. In 1905 the
amount
back taxes so collected was $4,880.
Table xiv shows for the several cities of Massachusetts the special property and business taxes received for city
revenue in 1905. The taxes are those on the capital stock of national
bank, street railway, and other corporations, on trading stamps,
and taxes on ships in foreign trade. The taxes on national bank
of
Massachusetts.
—
among the cities according to the number
The collection of the tax upon the whole
issue of stock is made by the city in which the bank is located; the
city retains its apportionment of such collection, and pays the
remainder to the state for distribution among the other cities in
which stock in this bank is owned. In this table 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
stock are apportioned
of shares
owned
is located,
ments
and
therein.
(2) those
amounts received from the state as apportionbanks located in other cities.
of taxes collecte(|,,from
Table XIV.
Specified classes of special property
in Massachusetts
cities:
1905.
and
business taxes
.
—
DESCRIPTION OF GENERAL TABLES.
Table XVI.
Specified classes of special property
m New
York
cities:
and business
taxes
1905.
Tax on
Tax on
Total.
fire
insur-
Mortgage
bank stock. ance com-
tax.
panies.
All cities
$3,197,180
New York
$3,033,179
2,872,
2,757,
Buflalo
75,
70,
Kochester
Syracuse
53;
28,
60,
26,
SO,
21,
Yonkers
4,
Schenectady.
2,
7
4,
10;
7,
Albany
•Troy
Utica
Binghamton..
Elmira
$168, 808
4,461
11,677
7,041
5,327
6,260
3,534
2,053
2,721
2,398
2,278
1,302
46,
21,
46,
6,
Auburn
9
Pennsylvania.
—The
$5, 193
115,317
8,151
cities in
which
it is
cases the tax
538
44
150
state insurance commissioner collects from
collected for the benefit of local* firemen.
In
is paid directly to the firemen, and, conse-
is
barre, $3,154; Harrisburg, $1,345; Altoona, $1,361; Johnstown,
$976; McKeesport, $959; Allentown, $1,150; York, $1,005; Chester,
$592; and Newcastle, $815. From a water frontage tax Reading
received $6,839 and Allentown $4,819. From delinquent business
taxes, under a law not now in force, Allegheny received $28.
—Woonsocket received $5 from commissions on
South Carolina. — Charleston received $22,223 from a tax at the
municipal rate on gross earnings
insurance companies.
Virginia. — Norfolk' received $67,392 from special property and
Rhode Island.
fees of auctioneers.
of
business taxes. Of this amount $5,984 was derived from a tax of
$1.40 per $100 of income in excess of $600; $16,414 from a tax of
80 cents per $100 of intangible personal property; $26,424 from a
tax of 80 cents per $100 of bank stock valuations, assessed against
the shareholders; and $18,570 from a 5 per cent tax on the gross
receipts of street railway companies.
West Virginia. ^Wheeling received $3,140 from a tax on gross
—
premium
receipts of foreign insurance companies.
Wisconsin.
—From a 2 per cent tax on insurance companies Mil-
waukee received $.34,435; Superior,
kosh, $3,564; and La Crosse, $2,658.
$6,777; Racine, $3,616; Osh-
—
Poll taxes.
Poll taxes amounting to $1,063,922 were
reported in 1905 by 63 of the 154 cities. The largest
total and relative amounts were reported for Massachusetts cities. In some of the states poll taxes are col'
lected at a fixed
amount per
capita, as $1 or $2,
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."
—
Liquor licenses and taxe.s. In ,the column "liquor
and taxes" of Table 11 are included all the
revenue receipts of 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 liquor traffic belicenses
longs to, and
is
collected by, the state or
medicinal purposes.
Other business licenses. Under this head are reported receipts from all business licenses other than
those for the liquor traffic.
Receipts of this class in-
—
clude licenses collected from street railway, telegraph,
Alabama, Minnesota, and Pennsylvania, together
with San Francisco, Cal., Savannah, Ga., Sioux City,
Iowa, Cincinnati, Ohio, and perhaps some others the
exact character of whose collections was not stated on
in
not shown in the city books. Philadelphia reported as
receipts from this tax $33,783; Pittsburg, $17,758; Allegheny,
.$1,775; Scranton, $3,373; Reading, $1,975; Erie, $1,702; Wilkesquently,
A very small amount shown in this
qolumn indicates the same condition, since such
amounts are from druggists' licenses to sell liquor for
civil division.
telephone, and other corporations.
The cities collecting licenses from such corporations included all those
foreign fire insurance companies a tax of 2 per Cent on gross premium receipts. One-half of this amount is distributed among the
some
55
some other
the schedules.
—
Most of the amounts reported in
column were derived from licenses for buggies,
carriages, automobiles not used in business, and
General licenses.
this
bicycles.
Fines and /or/eite .^Receipts from fines and forfeits
were reported by almost all of the cities, but the
amounts varied greatly. Among the most important
column for the larger cities
from policemen and firemen for
In states where the greater number
receipts included in this
are the fines collected
neglect of duty.
of petty criminal cases are tried in justices' courts in-
stead of in municipal courts, only, the amount equal to
the excess of fines over costs of prosecution passes to
In other states the
the city or to the school districts.
principal courts collecting fines are under county juris-
For these reasons the receipts from fines and
given in Table 11 are an imperfect index to
the actual penalties enforced in criminal proceedings
in the several cities.
diction.
forfeits
—
A comparison
Table 11 with those of Table 26 of
Bulletin 20 and of Table 10 of Bulletin ^0 will show,
Subventions, grants, and donations.
of the figures of
a number of cities, marked variations, in the
amounts received as gifts from other civil divisions.
The principal cause for such variation is 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 the cities show the receipts from
the state for various periods some for one and onehalf years, some for one year, and some for, pnly
six months some, however, show no such receipts-.
Comparative statistics, 1902 to 1905. An examination of the summaries of general revenue receipts of
148 cities from 1902 to 1905 presented in Table 11
shows a marked increase during the four years. In
these years the population of the cities increased, frpm
20,398,897 to 22,008,402, or 7.9 per cent. The forre-
for
—
.
;
—
spcinding percentage of increase for
was
16.6; for
all
taxes,
all
15.8; for
general revenues
general property
and permits, 13.9; and for
These percentages show a gen-
taxes, 14.9; for all licenses
liquor licenses, 10.9.
eral
tendency for public revenues of
all
classes to in-
STATISTICS OF CITIES.
56
crease faster than the population, but such increase is
not so rapid as the increase in the payments for out-
designation the Bureau of the Census includes
from loans increasing indebtedness.
From the discussion of Tables 5, 8, and 10, the
For payments for
following increases may be derived
general expenses and special service expenses, 7.6 per
cent; for payments for outlays, 45.1 per cent; for
receipts from loans increasing indebtedness, 27.3 per
charges for services, which are collected from individuals or corporations enjoying the special privilege of
lays or in the receipts
:
cent.
Table
12.
—
detail
from commercial revenues, which are given in
in Tables 13, 14, and 15,' respectively, and are
discussed in detail in the text relating to those tables,
are included in Table 12 in order to show the relative
importance of the several classes of commercial revenues reported by the different cities.
Receipts from special service income.
—This
is
the in-
come derived by cities from services provided by departments or offices other than industries. In Table 12
this income is reported under three main heads
^receipts from special assessments, receipts from privileges,
and departmental receipts receipts from privileges are
using the streets and alleys of a city for providing some
public service, such as that furnished by street rail-
way, subway, electric light, ga's, telephone, and telegraph companies; amounts reported under this head
are in the nature of receipts from rentals of public
property. Amounts collected from such corporations
umns
ceipts
;
further divided into those from public service privileges
In 1905 the receipts
of the 151 cities from, these three classes of municipal
service income aggregated $53,750,136, or 45.1 per
cent of all receipts from commercial revenues.
privileges.
Receipts from special assessments.
—Under
this desig-
nation 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 under-
taken primarily in the public interest. Special assessments, which are the most important source of municipal service income, differ from taxes in being ap-
from charges. Those refrom the same corporations which are in the na-
of Table 14 as receipts
ture of taxes, as defined
property and business taxes," or as "other business
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 12, the cities being arranged in .the
order of their size, by states:
Alabama.
—Birmingham
total collection
was
new block
of
Mobile reported
$1,100.
the receipt of 12,779 from a percentage of gross receipts of street
railway and electric light companies.
—Little
Rock received $5,195 as public service priviamount $2,592 was from a 2 per cent tax on the
gross earnings of street railway companies, $1,603 was from railroad
companies for switches in streets, and $1,000 was from gas and electric light companies for the use of streets for poles and wires.
Arkansas.
lege taxes.
Of
this
—
California.
By the provisions cf a state law enacted in 1901, all
public service franchises must be sold at public auction to the
highest bidder, and, in addition, the charter of the operating com-
pany must contain a
stipulation for the annual
city of at least 2 per cent of its gross earnings.
payment
to the
Sg,n Francisco re-
ceived from public service privileges $60,904; of this amount,
$35,904 was a percentage on the gross earnings of street railways,
and $25,000 was from the sale of a franchise grant to the Home
Telephone Company.
Los Angeles received $6,348 from sales of
which $5,050 was from a street railway company and
$1,298 from a pipe line company.
Oakland received $1,748 as a
percentage of gross earnings of a traction company, and $36,431
franchise
—
The
street paving.
property affected by the improvement.
from this source were collected
lays for permanent improvements and additions to
streets, sewers, 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
last-named head were for 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 l3 and in the column of "corporate
receipts from investment income" in Table 12.
^Under this
Receipts from public service privileges.
received as a public service privilege
tax from street car companies $100 for each entire
portioned 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
receipts
the Census, are included
licenses," according to
franchises, of
Most of the
to meet out-
by
in Table 11 as "general property taxes," as "special
—
and those from minor
and
for services rendered are included in the various col-
Corporate receipts from investment and industrial income and corporate departmental receipts. These receipts
all re-
other than those from taxes, licenses,
ceipts,
from the sale
of franchise grants,
and $1,000
$35,431 being for a telephone
for a franchise sold to a traction
company.
Sacramento received $10 from the sale of a franchise, the character
of which was not reported, and $3,704 as a percentage of gross
earnings as follows:
From
street railway
companies, $2,400; from
and from other
gas company, $80; from lighting company, $80;
corporations, $1,144.
—
Denver received $4,470 from public service priviwhich $3,920 was from a 3 per cent tax on the gross earnings of the Lacombe Electric Company, and $550 from the Colorado
and Southern Railroad Company for rights of way.
Colorado.
leges, of
Haven received $2,000 from the state, through
bridge commission, as a privilege tax on street raOways crossing
drawbridges. Hartford received $12,776 as a 2 per cent tax on the
gross earnings of street railway companies, and $200 from telegraph
companies for carrying their wires on bridges. Bridgeport received $2,000, collected by the state as a privilege charge against
Connecticut.— l^ew
its
railway companies crossing drawbridges; the charge for this privilege, which is uniform in all Connecticut cities, and is collected
for
the cities by the state, is $500 per bridge used.
DESCRIPTION OF GENERAL TABLES.
—^Wilmington
received $220 from railroad companies
and terminal privileges.
of Columbia. Washington received |1,650 for the priv-
Delaware.
for sidetrack
District
—
pipe lines through city property.
Jacksonville received $4,571 from public service privFlorida.
ileges, as follows: From a 2 per cent tax on the gross earnings of the
ilege of laying
—
JacksonvOle Electric Company, $3,776; from a 3 per cent tax on the
gross earnings of the North Jacksonville Electric Company, $274;
and from a 1 per cent tax on the gross earnings of the Southern Bell
Telephone Company, $521
—Atlanta received $5,286 from a 2\ per cent tax on the
Georgia.
gross earnings of street railway
companies and $1,600 from a
street
railway for the privilege of using a viaduct. From the computed
2i per cent tax there is deducted the amount collected as general
taxes on the property of the rafway companies, and the remainder
is collected as a public service privilege tax.
Augusta received
$11,666 from railroad companies for the use of streets for tracks,
and
$400 from telephone companies for the privilege of maintaining
poles in streets. Macon received $7,000 from railroad companies
for
— ChicE^o
received $285,735 from public service privof gross receipts of public
service corporations, $224,654; from a mileage tax on elevated railIllinois.
way
From a percentage
from electric light companies for extension of
service, $40,000; from railroad companies for tracks in streets,
$16,241; and from companies operating pipes and conduits under
streets, $1,061.
East St. Louis received $100 from telegraph and
telephone companies for the privilege of erecting poles and stringRockford received $483 as a 2 per cent tax on
ing wires in streets.
the gross receipts of the Home Telephone Company. Joliet received $1,344, a part of which was from franchises sold to street railway companies, and the remainder, from an annual tax of $1 on
each instrument maintained by the Interstate Independent Telephone Company.
Indiana. Indianapolis received $79,837 from public service
privileges, as follows: From fixed annual payments from the Central Union Telephone Company, $6,000, and from the Indianapolis
Telephone Company, $7,676; as a 5 per cent tax on gross earnings
from the Home Heating and Lighting Company, $2,793, from the
Indianapolis Light and Heat Company, $24,298, and from the
Merchants' Heat and Light "Company, $5,597; from the John E.
Christian Heating Plant at $1 per year, including payment for
1 year in arrears, $2; from the Indianapolis Clean Street Company, $236, as a 15 per cent tax on gross receipts; from the
Eastern Railway Company, $76; from the Indianapolis, Columbus,
and Southern Railway Company, $83; from the Indianapolis and
MartinsvUle Railway Company, $61; from the Indianapolis and
Plainfield Railway Company, $115; from the Indianapolis Traction
and Terminal Company, $32,589; from the Indianapolis and Northwestern Traction Company, $81 and from the Union Traction Company, $230. Of the amounts received from the above street railway
companies, $30,000 of that received from the Indianapolis Traction
and Terminal Company was in private agreement with the different traction companies using their stations and tracks, and the remainder was from a tax of 4 cents per round trip of each car.
Evansville received $4,658 from public service privileges, as follows: From a 2 per cent tax on the gross earnings of the Evansville
Electric Railway, $4,303; from the American District Telegraph
Company, a fixed charge of $100, and $155 as a 3 per cent tax on gross
earnings; and from the Postal Telegraph and Cable Company, a
Terre Haute received $10,000 from a franchise
fixed charge of $100.
granted to a street railway, and $162 as a 2 per cent tax on the gross
tracks, $3,779;
—
;
earnings of the Mutual Heating
Company.
Fort
Wayne
received
$1,658 from public service privileges, the character of which was
not reported. S6uth Bend received $500 as a franchise tax from a
telephone company.
Iowa. Des Moines received $9,808 from public service privilege
taxes, as follows; From a 2 per cent tax on the gross receipts of the
—
Capital City Gas Light
Company, $7,127; from a 1 per cent tax on
the gross receipts of the Des Moines Edison Light Company, $2,358;
and from a 5 per cent tax on the gross freight receipts of the belt
branch of the Des Moines City Street Railway Company, $323.
Sioux City received $51 from a 2 per cent tax on the gross receipts
line
of a
heating plant for the privilege of maintaining pipes under the
streets,
and $5,021
as a 2 per cent tax on the gross receipts of gas and
companies.
Kansas City received $17,706 from taxes on public serv-
electric light
Kansas.
—
ice privileges, as follows:
From
a percentage of the gross earnings
of street railway companies, $13,225;
from gas companies a percentage of the gross earnings, $2,137, and for the privilege of maintaining pipes on bridges, $1,316; and from a percentage of the gross
earnings of the Home Telephone Company, $1,028. Topeka received $125 for the privilege of placing pipes on bridges.
Kentucky. Louisville received $999 from public service privilege taxes, as follows: From the Louisville Home Telephone Company, a tax of 50 cents each on extra lines, $774; from the Lo.uis-
—
Railway Company for extending lines, $125; and from the
Railroad Company, $100. Covington received $7,500 as an
annual payment from street railway companies for privileges in the
ville
Monon
the use of streets for tracks.
ileges, as follows:
57
streets.
—
Louisiana. New Orleans received from public service corporations for privileges, $3,209, as follows: For the privilege of piping
fuel oil through the streets, $2,009; from ferry, $375; from the Con-
sumers Electric Company, $500; from the Boylan's Detective
Agency and Protection Police
and from the
streets, $75;
Maryland.
for the privilege of stringing wires in
New
Orleans Railway Company, $250.
—Baltimore received $372,403 from electric and steam
railway companies, of which $369,616 was from a 9 per cent tax on
gross receipts and $2,787 was for the privilege of maintaining sidings
and switches in streets.
Massachusetts.
Under the state law the cities of Massachusetts
—
from street railway companies certain percentages of their
gross earnings as a so-called excise tax, receipts from which must
be used for the repair of the streets. These receipts, being in lieu
of other payments for the repair of streets, are tabulated in Table 12
as receipts from public service privileges and not in Table 11 as
receipts from special business taxes. Boston and certain neighboring cities levy upon the elevated railway company a so-called
special franchise tax, which is said to be for and in consideration
of special privileges granted.
This tax is collected by the state
and distributed to the cities in which such company operates. Receipts from this special tax are also tabulated as receipts from
public service privileges. In addition to the excise and special
franchise taxes, Boston in 1905 received $1,789 as taxes on pneumatic tubes in certain streets; these taxes are levied as a certain
percentage of gross earnings. With the exception of the taxes on
pneumatic tubes all the receipts from public service privileges for
Massachusetts cities were derived from the taxes on street railway
companies and the Boston Elevated Railway Company. The table
shows, for the city of Newton, the receipt of only $455, but there
was levied for 1905, though not received during that fiscal year,
the additional amount of $6,538. For the city of Springfield no
collect
receipts are reported for 1905, the
$12,132, not having
year.
Michigan.
amount levied
been received prior
—Detroit
ilege taxes, as follows:
for that year,
to the close of the fiscal
received $47,486 from public service privFrom the Fait Street Union Depot Company,
2\ per cent of gross earnings, $2,900; and from the Detroit United
Railways Company, $44,586. The latter amount consisted of a 2
per cent tax on the gross receipts of main lines, $30,525; a 2 per
cent tax on the gross receipts of the Fort Wayne and Belle Isle line,
$4,940; a 1 per cent tax on the gross earnings of the Grand River
and a tax of $1 per express car for each round
Grand Rapids received $1,200 from a garbage company, $100 from the Standard Oil Company, $100 from the Wheeler
Electric Company, and $175 from the McLachlan Messenger and
Avenue
lines, $3,980;
trip, $5,141.
STATISTICS OF CITIES.
58
Packet Company.
Saginaw received |1 from the
sale of a street
railway franchise.
—
—
MinnesoiM. St. Paul received $229 from public service privileges,
the character of which was not reported.
Missouri.
St. Louis received 1291,625 from public service privof street
From semiannual and annual
payments
railway companies, $100,500; from a 2J per cent tax on
ilege taxes, as follows:
fixed
the gross earnings of street railway companies, $17,881; from a 3
per cent tax on the gross earnings of street railway companies,
$8,154; from a 5 per cent tax on the gross earnings of telephone
companies, $80,233; from a 5 per cent tax on the gross earnings of
heat, light, and power companies, $74,698; from a 5 per cent tax on
the gross earnings of a pneumatic tube company, $1,'958; from fixed
annual payments of steam railroad companies, $7,201; and from
fixed semiannual payments of the National Subway Company,
Kansas City received $211,870 from the following sources:
$1,000.
From an 8 per cent tax on the gross earnings of street railway companies, $114,396; from street railway companies as annual payments for loop privileges, $1,200; from franchise grants to steam
railroads for the vacation of streets
and
alleys for track purposes,
$59,701; from a 2 per cent tax on the gross earnings of gas com-
panies, $20,960; from a 2 per cent tax on the gross earnings of the
Kansas City Home Telephone Company, $9,131; from a 15 per cent
tax on the gross receipts of an advertising company, $132; from a 2
per cent tax on the gross receipts of the Kansas City Electrical Sub-
way Company,
$27; from a 5 per cent tax
on the gross earnings of
the Hall Heating Company, $125; and from the Missouri and Kansas Telephone Company, as a conduit license based on the number
of lineal feet of wire, $6,198.
St. Joseph received $375 from public
service privileges, the character of which was not reported.
Montana. Butte received $4,024 as a 1 per cent tax on the gross
receipts of the Butte Electric Light and Power Company, and
$1,997 from the Butte Electric Railway Company for the privilege
—
of hauling ore
Nebraska.
pany
through the
streets.
—Omaha received
as a tax of 5 cents
$17,234 from the
on every 1,000
-Omaha Gas Com-
feet of gas sold to
consumers
other than the city, and $7,031 from the Omaha Electric Light and
Power Company as a 3 per cent tax on all receipts from the sale of
and power to consumers other than the city. Lincoln received $1,749 from public service privileges, as follows: From the
Lincoln Telephone Company, as a 1 per cent tax on gross receipts,
$464; from the same company an amount stipulated in its franlight
chise to be paid annually, $500; from a similar annual payment
from the Nebraska Telephone Company, $500; and from a 1 per cent
tax on gross receipts of the Lincoln Light, Heat, and Power Company, $285. South Omaha received $1,422 as a 5 per cent tax on
receipts from gas sold to- consumers other than the city.
New Jersey. The state law requires all special service corpora-
—
tions to pay 2 per cent of their gross receipts to the cities within
which they operate, providing special contracts with cities do not
call for larger amounts.
From corporations from which the city
does not collect this tax the state collects and pays the amount to
the cities. Newark received $139,775 from public service privi-
From
a 5 per cent tax on the gross receipts of
street railway companies, $102,207; from a 2 per cent tax on the
gross receipts of the Newark Telephone Company, $415; and from
leges, as follows:
the state on account of a 2 per cent tax collected on gross receipts,
The last item represents receipts from the United Elec-
$37,153.
Company, $11,011; from the New York and New Jersey Telephone Company, $6,284; from the Postal Telegraph Company, $6;
from the Newark District Telegraph Company, $530; from the
American District Telegraph Company, $59; from the Western
Union Telegraph Company, $115; and from other public service
tric
corporations, $19,148. Jersey City received $73,327 as percentage
taxes on gross receipts of public service corporations. Paterson received $32,592, of which $1,237 was a tax of $100 per mile on sub-
ways
New York and New
Jersey Telephone Company, and
the remainder was a 2 per cent tax on the gross receipts of public
of the
service coiporations, as follows:
American
District Telegraph
Com-
pany, $67; Paterson, Passaic, and Suburban Telephone Company,
S350; New York and New Jersey Telephone Company, $1,526;
Postal Telegraph Company, $1; Western Union Telegraph Company, $19; Passaic Water Company, $6,602; Paterson and Passaic
Gas and Electric Company, $13,069; and the Jersey City, Hoboken,
and Paterson Street Railway Company, $9,721. Trenton received
$10,904 from a 2 per cent tax on the gross receipts of public service
corporations; Camden, $13,735; Hoboken, $12,076; and Elizabeth,
Bayorme received $9,340 as percentage taxes on the gross
$17,185.
receipts of public service corporations, as follows:
The
National
Company, $89; New York Transit Company, $10; United
Electric Company, $543; North Jersey Street Railway Company,
$4,326; New York Telegraph and Telephone Company, $11; New
York and New Jersey Telephone Company, $512; Western Union
Telegraph Company, $2; and other corporations, $3,847. Passaic
received $7,193 as a 2 per cent tax on gross earnings of corporations,
as foUows: The Acquackanonk Water Company, $1,933; Paterson
and Passaic Gas and Electric Company, $2,562; Jersey City, Hoboken, and Paterson Street Railway Company, $1,461; New Jersey
Street Railway Company, $669; Paterson, Passaic, and Suburban
Telephone Company, $19; New York and New Jersey Telephone
Company, $548; and Postal Telegraph Company of New Jersey, $1.
Atlantic City received $11,808 from percentage taxes on the gross
Transit
receipts of public service corporations.
New
Yorh.
—New York received
lege taxes, as follows:
of street railway
and
$456,485 as public service privi-
From percentage
taxes on the gross earnings
railroad companies, $374,986; from street car
license fees in lieu of percentage taxes, $27,110; for stage coaches,
$3,276;
from
electric light companies, $7,575;
$22,911; from
New York Steam Company,
from gas companies,
$20; for pipe lines,
Union Railroad Company for bridge plaza, $5,000; for
and cables on Brooklyn bridge, $6,162; and for United States
mail tubes, $1,000. Buffalo received $119,332 from taxes on gross
receipts, as follows: From a 3 per cent tax on the International
Street Railway Company, $80,173; from a 3 per cent tax on the
CroBstown Street Railway Company, $16,049; from a 3 per cent tax
on the Frontier Telephone Company, $6,771; and from a 2 J per
cent tax on the Cataract Power Company, $16,339. Rochester received percentage taxes on gross earnings of street railway companies amounting to $17,402; and for the sale of two street railway
fi-anchises, $72.
Syracuse received $2 from the sale of two street
railway franchises. Albany received $500 for a -franchise sold to
the Capital Railway Company, $221 from a 3 per cent tax on the
gross earnings of a street railway company, and $3 for the privilege
of laying tracks in streets.
Yonkers received $9,249 from a 3 per
$8,445; from
wires
cent tax on the gross earnings of certain lines operated by the
Yonkers Street Railroad Company. Elmira received $750 from
street railway companies for the use of city bridges.
Ofeio.— Cleveland received $90,565 from a 6i per cent tax on the
gross receipts of gas companies.
Cincinnati received $251,185 from
public service privileges, as follows: From a percentage tax on the
gross receipts of street railway companies, $243,483 from a percentage tax on the gross receipts of gas and electric companies, $6,191;
from a street railway company for the privilege of using a bridge,
an annual payment of $1,000; from a street railway company for
the privilege of building a track on waterworks land, $326; and
from telephone companies, a mileage tax on wires of $185. Columbus received $2,956 from a percentage tax on the gross earnings of
street railways, and $100 from a gas company for the privilege of
laying pipes under streets. Dayton received $10,700 from street
railways for the privilege of crossing bridges, and $325 from suburban
traction lines entering the city as a percentage tax on the gross receipts within the city limits.
Youngstown received $170 from a
license at $10 per car imposed by charter upoh street railway
;
companies.
Oregon.
— Portland received $1,000 from the
phone Company for a public service
which was not reported.
Pacific States Teleprivilege, the character of
:
DESCRIPTION OF GENERAL TABLES.
Pennsylvania.— FhilaAeXphia. received $115,579 from a tax on the
West Virginia. —^Wheeling received
dividends of street railway companies. Pittsburg received from
street railway companies, for the privilege of crossing bridges, $6,300
as annual payments, and $5,041 as tolls. Allegheny received $29,516
from public service privileges, as follows: From a 2 per cent tax on
the gross earnings of public service corporations, $23,616; from the
Pittsburg, Port Wayne and Chicago Railroad Company for right of
way, $3,150; and from the Pittsburg and Western Railroad Company for right of way, $2,750. Erie received $412 from a 2 per cent
tax on the gross receipts of a heating company
Harrisburg received
$12,857 from a 3 per cent tax on the gross earnings of traction companies.
Lancaster received as annual payments for the use of
streets: From a street railway company, $2,000; and from telephone
companies, $1,000. York received $1,673 from taxes at from 1 to
3 per cent on the gross earnings of the York Haven Water and Power
Company, the Merchants' Electric Light Company, and the York
Steam Heating Company.
Rhode Island. Providence received $150,085 from percentage
taxes on the gross earnings of street railway, electric light, gas, and
telephone companies. Pawtucket received $5,879 from percentage
taxes on the gross earnings of street railroad companies. Woonsocket received $2,523 from a 3 per cent tax on the gross earnings of
street railway companies, and $332 from a 1 per cent tax on the
gross earnings of a telephone company.
Tennessee.
^Memphis received $11,346 fiom public service privileges, as follows: From gas companies for the privilege of consolidating, $5,000; for rent of depot grounds, $6,346, of which $500 was
from the Louisville and Nashville Railroad, $1,500 from the Illinois
Central, $2,846 from the Chicago, Rock Island and Pacific, and
$1,500 from the Southern. Nashville received $30,918 from the
following sources: From a 5 per cent tax on the gross earnings of
telephone and telegraph companies, $10,000; from a 5 per cent tax
on the gross earnings of the Nashville Gas Company, $12,790; from
a 2 per cent tax on the gross earnings of street railway and electric
KnoxviUe received $2,501 from a 3 per
light companies, $8,128.
Receipts from minor privileges.
—
From
use of streets:
street
iences
14
briesf
method of collecting. Privilege
from privileges in the streets, parks,
summary
of the
The following
is
a
minor privilege receipts
—
Little Rock received from minor privilege taxes
which $3,160 was for the privilege of collecting and removing refuse, and $300 from an advertising company for the privilege
waste paper boxes at street corners.
San Francisco received $1,346 as a 2 per cent tax on
the gross receipts of a garbage reduction company for the use of
streets for its wagons.
Illinois.
Chicago received $131,245 from minor privileges, as
follows: For house drains, $28,185; for subsidewalk space, $14,223;
for bay windows, $8,425; for bridges and tunnels across alleys and
streets, $15,826; for waste paper boxes on street corners, $3,759; for
vault space in sidewalks, $2,609; for use of water from river, $250;
of placing
California.
—
—
and for vacation of streets and
alleys, $57,968.
—Louisville received $250 from the Hygeia Street Comstreet comers.
placing waste paper boxes
the privilege
pany
the privilege
mainLouisiana. —New Orleans received $100
taining pot sewers.
Maryland. —Baltimore received $60,575 from minor privileges,
Kentucky.
at
of
for
for
of
For areaways, $5 ,458 for bay windows, fronts, etc $3 700
awnings and canopies, $1,654; for private drains, $35,331; for
as follows
for
;
:
. ,
,
closets, $3,180; for vaults, $8,227; for tunnels, cellars, etc., $654; for
tures, $453;
and lamps, $293; for other signs, $99; for superstrucfrom business firmB for switches in streets, $344; for
pipes, $266;
and
electric signs
Massadiusetts.
.
Washington^—Seattle received $32,130 from public service privilege taxjes, as follows: From a 2 J per cent tax on the gross earnings of
for hitching posts, barber poles, steps, etc., $916.
—For the
privilege of fishing in city waters Fall
River received $15 and Taunton $18.
Michigan. Saginaw received $900 for the privilege of mining coal
under Merrill Park. This was of the nature of a royalty.
St. Louis received $3,601 from minor privileges, as
Missouri.
follows: From the Waters-Pierce Oil Company, for maintaining pipes
under streets, $400; from the Belcher Water Bath Company, for
maintaining pipes under streets, $350; and from a refrigerator and
cold storage company, $2,851, as a 5 per cent tax on the gross earnings.
Kansas City received $259 as a 2 per cent tax on the gross receipts
of a refrigerating company for the privilege of maintaining pipes
—
for use of streets for street railways,
—
$31,232; a tax of $25 per car used
$694.
cities derive
largely in the
Arkansas.
Norfolk received $10,544 from public service privilege
taxes, as follows: From a 3 per cent tax on the gross income of telephone and telegraph companies, $7,031; from a franchise for a street
railway terminal, $1,000; and from a tax on telephone poles,
Spokane received $4,420 from the following sources: From
$475.
a graduated tax on the Spokane Electric Company, $1,750; from a
from
similar tax on the Washington Water Power Company, $1,750;
a tax of 1 per cent on the gross earnings of the Washington Water.
Power Company, $226; and from a similar tax on the Spokane Gas
few
$3,460; of
$24,678.
Company,
lies
without the issue of such papers.
1 per cent tax on the
Dallas received for the
on the Ronton Line Street Railway, $250; and a tax on telephone companies in the form of a rebate on instruments used by the city, $648. Tacoma received
$10,630 from the following sources: From a one-fourth per cent tax
on the gross earnings of the Point Defence Street Railway, $83;
from a 2 per cent tax on the gross earnings of the Tacoma Railway
and Power Company, $10,072; and from a 2 per cent tax on the gross
earnings of the Seattle and Tacoma Light and Power Company,
A
etc., which are granted by the issue of a license, while
minor privilege receipts are collected, as above stated,
—
Company
line.
diflFerence
rentals are receipts
—
the Seattle Electric
beyond the building
which are tabulated in Table 14.
between the "minor privileges" given
in Table 12 and the "privilege rentals" given in Table
The
railway companies, $4,803; and from
$2,513.
head are
privilege rentals,
Salt Lake City received $2,505 from a 1 per cent tax on
Utah.
the net receipts of the Utah Independent Telephone Company.
Richmond received $44,846 from percentage taxes on
Virginia.
the gross receipts of street railways, part of which was at 5 per cent
and produced $20,168, the remainder being at 3J and producing
etc.,,
this
considerable income either from this source or from
steam railroad companies, $373.
conduits,
—Under
maintaining private sewers, drains, or vaults under
the streets or walks; and extending awnings, bay and
show windows, signs, and other structures and conven-
cent tax on the gross receipts of the KnoxviUe Gas Company. Chattanooga received $650 from street railway companies for the use of
gross receipts of street railway companies.
—
included those receipts of cities which are collected,
without the granting of a Ucense, for the privilege of
placing lunch stands or other property on the sidewalks;
—
and bridges.
Houston received $6,123 from a
$4,130 from a tax on street
Oshkosh received $1,000 from the Eastern WisconRailway and Light Company for the use of streets and bridges.
Wisconsin.
sin
—
Texas.
59
railways according to mileage.
.
streets
;
.
under
streets.
—Camden received $129 for street privileges for build—
Nev) Jersey.
ing purposes, and $7 for the privilege of hanging awnings.
New York. New York received $429,216 from minor privil^es,
as follows: For street vaults, $337,072; for bay windows, $43,803;
for ornamental projections, $21,023; for temporary sheds, $4,165;
for
timnels and vaults, $21,889; and for tubes, $1,264.
;
.
STATISTICS OF CITIES.
60
—Cincinnati received |25 the use
wagon
Pennsylvania. — Philadelphia received $1,106
Ohio.
for
of street space for
scales.
from privileges
to
and $1,638 for the privilege of constructing vaults under sidewalks. Pittsburg received $16,826 from minor privileges,
as follows: For vacation of streets, §12,767; for switches and scales
in streets, $3,501; and for sidings in streets, $558.
Allegheny reerect awnings,
ceived $1,333 as licenses for switches in streets.
Rhode Island. Providence received $1,500 for the exclusive
privilege of removing dead animals, and $75 for the privilege of constructing vaults under streets.
Pawtucket received $307 for the
—
privilege of connecting private drains.
Tennessee.
—^Memphis received $210 from an advertising company
for the privilege of placing
Utah.
waste paper boxes at street corners.
5 per cent tax on the
—Salt Lake City received $59 from a
company for the privilege of placing
waste paper boxes at street corners.
Virginia.
Richmond received $3,228 for the privilege of mainreceipts of an advertising
—
taining steps, railings, cellar doors, vaults, or superstructures en-
croaching upon the streets.
Comparative
statistics,
1902
to
1905.
—Table 12
pre-
sents summaries for 148 cities, grouped according to
population in 1905, of the data included iu the greater
number of columns. While the population of the 148
cities increased 7.9 per cent in the four years, the table
shows that the total corporate receipts from commercial revenues increased 28.1 per cent; the corporate
receipts from investment income, 32.7 per cent; the
corporate receipts from industrial income, 15.6 per
cent the corporate departmental receipts, 43 per cent
the special assessment receipts, exclusive of penalties
-and fees, 51.7 per cent; the public service privileges,
14.4 per cent; and the minor privileges, 39.1 per cent.
The percentage is not given for the penalties on special
assessments, since the method of reporting such penalties was changed in the intervening years and the
figures have no comparative significance.
shows that the interest receipts of the
permanent funds were materially larger in 1905 than
in 1902 or 1903; this increase in interest income reof Bulletin 20
from the growth of the assets of all these funds,
but especially of those of the sinking funds.
Of the interest income of the sinking, investment,
and public trust funds, $9,509,774, or 65.9 per cent,
represented receipts from interest on municipal securities held by the funds of the cities which issued them,
and, in the case of St. Louis, Mo., and Baltimore, Md.,
In St. Louis receipts
receipts from service transfers.
of the latter class consisted of rent paid by the library
In Baltimore school
to school public trust funds.
sults
buildings were originally erected on lands leased in
perpetuity from private individuals, and payments for
the rental of these lands were included among school
expenses; now, however, the sinking funds are being
used for the purchase of the titles to these lands, and
the $26,770 reported in Table 13 as received from the
city schools for the rent of these lands is classed as a
service transfer.
The column "net or corporate" shows the net
amounts received by the municipalities from the public, after the deduction of the accrued interest paid by
the sinking, investment, and public trust funds on investments purchased from the public.
Table
;
Table
13.
—
Receipts from interest.
The cities of the United
States report receipts from 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 city
securities sold.
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, they were
included in Table 13, 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
same general
11
as penalties
rule
and
was applied
fees
on
taxes.
to interest
on
The
Of the total interest receipts reported, 78.4 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
percentage.
A comparison
Departmental receipts from special service income.
With the exception
for services or
of Table 13 with Table 27
—
of special assessments, all receipts
commodities furnished by departments
other than industries are tabulated in Table
receipts from special assessments for services
and
offices
14.
The
performed, which in this bulletin are included in Table
12, with the other receipts from special assessments,
were in Bulletin 20 included with departmental 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"
w.ere for the abolition of grade crossings, snow removal,
—
—
and street sprinkling.
The departmental receipts
crossings reported
special
assessments, the interest thereon being reported in
Table 13 and the penalties and fees in Table 12.
14.
Philadelphia,
St. Louis,
Pa
Mo
Boston, Mass
Cleveland, Ohio
Buffalo,
N.Y
Washington, D. C
Newark, N. J
Columbus, Ohio
Los Angeles, Cal
by the
$240, 767
1,
500
193,799
23, 137
171,593
42, 032
11,291
8, 374
7,
956
for the abolition of grade
several cities are as follows:
Atlanta,
Ga
$7, 355
Cambridge, Mass
Hartford,
Conn
Kansas City, Kans.
Savannah, Ga
Schenectady, N.Y...
Akron, Ohio
Newton, Mass
. ;
3,
115
9,
374
8,
298
20,
057
17,
214
50
98, 997
—
;;
DESCRIPTION OF GENERAL TABLES.
The amount given for Philadelphia, Pa., was the
annual fcontribution of the Philadelphia and Reading
Railroad for the abohtion of grade crossings by the
lowering of
its tracks.
Table
Receipts from industrial income.
it
—The
statistics of
The totals for the industries reported in the column
"all other industries " for more than one city are shown
in Table xvir.
Table XVII.
column "all
city:
Receipts
from
industrial income reported
other industries," in
1905.
Number
by them
of cities
INDUSTRY.
determining the amounts to be credited. The
only remedy for these defects is the adoption, by
officials in charge of municipal accounting, of a uniform system of giving credit to industries for utilities
of
furnished
industries.
by them
Those
and to other
which in 1905 gave credit to
to the departments
cities
Receipts.
report-
departments and to other industries; second,
in those cities crediting their industries for materials
or services so furnished, there is no uniform method
in the
Table IS, for more than one
does not give credit to municipal industries
for materials furnished or services rendered
to the
products of other
sale of like
industries.
15.
industries contain defects due to the following factors:
First, in most cities the method of accounting is faulty,
in that
and receipts from the
61
ing.
General real estate
Public halls
for pipes and wires
$378,924
20,232
62, 819
8,958
481,052
1, 468, 728
537,154
36,216
Subways
Irrigation works
Toll bridges
Rapid transit subways
Ferries
High school lunch rooms
The column
cludes
"all other industries" in Table 15 in-
the industries enumerated in the text for
all
their industries for
such materials or services are indi-
Table
cated in Table 15
by
the following municipal industries for which no ex-
colunm "service
transfers."
On superficial study the methods of accounting for industries in these cities seem to be superior to those in cities which make no record of the
transactions between their industries and departments.
Service transfers formed only about 1.9 per cent of
all receipts from industries reported in Table 15.
In
some cities, however, service transfer receipts formed
a
much
entries in the
larger percentage of the total, as 11.3 per cent
and
Memphis, Tennessee.
In the classification of industrial income by source,
the receipts from charges, fees, rents, privilege rentals,
and sales are from the same sources as those for
in Buffalo, N. Y., 11.2 per cent in Milwaukee, Wis.,
10.2 per cent in
departmental receipts, shown in Table 14. 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 re-
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
The
differences between privilege rentals and rents.
difficulty in classifying receipts from these two sources,
which occurs most frequently in reporting industrial
income, suggests the need of a careful investigation
into the different methods of levying and collecting
The greater part of privilege
industrial revenues.
rental receipts were reported from markets and pubHc
Under
scales and from docks, wharves, and landings.
"rates" are reported the receipts from charges for
public utihties, such as water, gas, and electricity; for
convenience in tabulation, receipts from ferry and
ceipts
bridge tolls are also included, these
ally
mentioned
in footnotes.
tolls
being specific-
Under "manufactures"
from the sale of articles
charitable institutions.
penal
and
manufactured in the
are reported the receipts
In addition. Table 15 reports receipts from
6.
penses are returned in Table 6 General real estate in
38 cities^New York, N. Y.; Philadelphia, Pa.; Bos:
ton, Mass.
;
Buffalo, N. Y.
;
San Francisco,
Cal.
;
Pitts-
Milwaukee, Wis.; Jersey City, N. J.;
Providence, R. I.; Rochester, N. Y. Allegheny, Pa.;
Los Angeles, Cal. Fall River, Mass. Portland, Oreg.
Wilmington, Del.; Kansas City, Kans. Cambridge,
Mass.; Richmond, Va. Lynn, Mass.; Savannah, Ga.
Manchester, N. H. Salt Lake City, Utah San Antonio, Tex. Norfolk, Va. Tacoma, Wash. Terre Haute,
Ind. Youngstown, Ohio; Fort Wayne, Ind. Quincy,
Schenectady, N. Y. Bayonne, N. J. Sioux City,
111.
Iowa; Oshkosh, Wis.; Racine, Wis.; Lancaster, Pa.;
burg, Pa.;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
Montgomery, Ala.; Galveston, Tex.; and Joplin, Mo.
Subways for pipes and wires in Utica, N. Y. Rapid
Ferries in New
transit subways in Boston, Mass.
York, N. Y. Public halls in Louisville, Ky., and
Toledo, Ohio. Docks and wharves in Nashville, Tennessee.
—
Comparative statistics, 1902 to 1906. Table 15 presents a very interesting comparison between the industrial receipts in 1902, 1903, 1904,
total receipts
from
and 1905.
The
industries for the 148 cities in-
creased from $49,333,943 in 1902 to $58,303,436 in
1905 a gain of 18.2 per cent. Of this gain, the
greater amount was from the receipts of waterworks,
—
from $41,210,322 to
The corresponding gain
$47,396,604, or 15 per cent.
for electric light works was 9.5 per cent and that for
gas works 62.6 per cent. The percentage of gain was
smallest for cities containing over 300,000 and largest
The
for those containing from 100,000 to 300,000.
gain in all industrial receipts was 14.6 per cent for the
former group of cities and 28.7 per cent for the second
which
group.
showed
an
increase
—
STATISTICS OF CITIES.
62
For the following cities the receipts given in the
column "all other industries" are for more than one
industry:
Table XVIII.
Receipts of spcdfied industries, for dties having more
than one industry included in the column'^ all other industries,"
and do provide, accounts and statistics of the operaand especially waterworks
tion of their industries
that will furnish all the information which an accountant or a student of municipal affairs may need for determining the measure of success attending the operation
—
of
in Table IS: 1905.
Receipts.
Industry.
municipal industries.
Y
NewYork, N.
$428, 670
470, 516
{Ferries
Toll bridges
Rapid transit subways
General real estate
(Rapid transit subways
Boston, Mass
1,129,910
126,580
338,818
108, 478
109
8,181
2,082
•{Ferries
(General real estate
Buffalo,
(PubUchaD
N.Y
General real estate
{Sugar shed
General real estate
1
Orleans,
La
13, 463
8,187
6
10,982
482
102
11,673
2,613
64, 123
1,100
Belt railroad
Rochester. N.
(School lunch room
Milk station.
General real estate
Y
Repair shop...,-
Denver, Colo
Irrigation ditch
Dredges
Portland, Oreg
,
General real estate
works
Stone quarry
Irrigation
San Antonio, Tex
General real estate
Salt
Lake
Peoria,
City,
ilrrigation
Utah
163
3,053
2,125
2,897
500
works
t General real
estate
fPublichall
111
1 Docks
and wharves
—
Policy of management. Cities may adopt any one of
half a dozen policies in the management of their industries.
New
The
policy to be adopted
Table
should be kept in such a
ure of success which has been secured in the operation
of the industry in accordance with the policy adopted.
Of the possible policies which cities may adopt, mention is here made of the following
A city may seek to operate industries so as to pay
all of the operating expenses and the interest on investments, and a|so to make full provision for depreciation and sinking funds, such as is called for .by
good business management on the part of a privately
owned corporation.
This
present time, of nearly
dustries are taxed the
16.
industries.
—
Importance of city-owned waterworks. No subject
connected with the maniagement of cities in the old or
new world is attracting more attention at the present
time than the operation of governmental industries,
of which waterworks are among the most important.
Of the 154 cities for which reports were secured for
this bulletin, 113, or 73.4 per cent, owned or operated,
or owned and operated, systems for supplying water to
their citizens; and of the $831,368,707 invested in city
industries, $535,957,239, or 64.4percent,represented the
investments in waterworks. The importance of waterworks in the financial management of cities is shown not
only by the foregoing figures, but by the fact that, with
the exception of markets and public scales, waterworks
have been operated by cities for a longer time than any
other class of municipal industries. It might be
expected, therefore, that the cities of the United States
would before this have developed systems of accounting that would show the results of the operation of these
industries as fully as do the systems of privately owned
waterworks since the reports of such waterworks are
prepared by corporations for the benefit of their stockholders.
Such, however, is not the case. One of the
results of this condition of affairs
an advocate
ing public
of
is
that
it is
any particular policy
possible
of furnish-
by the cities or by private
make almost any statement concern-
utilities, either
corporations, to
ing the comparative results of the operation of exists
ing systems of public and of privately owned industries
of the
by
same
without any chance of verification
This condition of
continue until the cities are able to provide,
class,
reference to actual statistics.
affairs will
something for each
is
The accounts of each city
manner as to show the meas-
city to determine for itself.
all
that
is
the
avowed
policy, at the
British cities in the opera-
In Great Britain these
tion of their waterworks.
for
—
:
same
This taxation
is
as are privately
in-
owned
based on the assumption
when a city operates a municipal industry that in-
dustry takes the place of a privately operated industry,
and the city must allow taxes on its plant or the industry is not conducted on the same basis as a similar
privately
owned industry, and
its
measure
of success
determined by different standards. On the other
hand, most British cities credit their waterworks and
charge their general expense account with all the
water which the cities use for municipal purposes.
This is a considerable amount, as the city is the
largest single consumer of water within any municipality.
But few American cities in their accounts
with waterworks, credit them with water consumed,
and none of them collect taxes from their waterworks.
In a general way, they assume that the water which the
city uses approximates in value the losses of taxes due
to the substitution of an industry owned by the city for
a privately owned industry. If a city adopts the
pohcy of operating its waterworks on the basis of earning interest on its investments, it should determine in
advance what is meant by such earning whether it is
to be on a basis that requires allowances for taxation,
depreciation, and sinking funds on the one side and for
cost of water consumed on the other, or whether some
other possible combination of these costs and allowances is to be used.
A city may adopt the policy of furnishing the'water
is
—
to its citizens at cost.
But what
is
meant by
this
phrase "at cost?" Does that term include any of the
allowances for interest on investments, taxes, and depreciation, or not?
This is something for cities to
determine, for they should not allow the business to
—
DESCRIPTION OF GENERAL TABLES.
into any of the possible methods of management without conscious knowledge of what the actual
basis of management is.
The city may, from, considerations of public policy,
drift
conduct
waterworks and other industries so as to
its citizens at less than cost.
In that case it should determine the basis on which
its
furnish public utiHties to
that cost
is
determined, so as to
know what
the tax-
payers are contributing, directly or indirectly, by reason
of the establishment of industries, in meeting interest
on their indebtedness, and in paying off through sinking funds or otherwise the original costs of industrial
plants.
In this connection, attention is called to the fact that
in a
few states the statutes, in establishing
limits for
municipal borrowing, except the debts of waterworks.
This exceptional treatment of the debts of waterworks
is based upon the legislative policy of having this class
of municipal industries so managed as to pay all operating expenses, including interest, and provide for the
amortization of loans from their income. On this
basis of management their debts are properly exempted
from consideration in legislation limiting the borrowing power of cities, since the interest and principal of
such debts are fully met from industrial income, and
thus do not rest as a burden upon the taxpayer or constitute
an economic
lien
upon
their property.
With
incumbent upon the
city officials not only so to manage the waterworks as
to realize these expected results, but also to show by
proper accounting methods that such managerial rethis limitation of indebtedness, it
is
The Bureau
of the Census does not concern itself
what is the true policy on which
determining
with
manage
their waterworks and other indusshould
cities
however,
to. emphasize the fact that
wishes,
tries.
It
should
rest on some policy,
management
methods of
control,
which will preaccounting
directed by sound
needed to
information
detailed
all
sent to the public
with
in
com'ormity
management
show the results of
calling
attenof
purpose
For
the
the policy adopted.
tion to the various policies which may be adopted by
cities in
the
management
of their'industries, there
is
presented in Table 16 a comparative exhibit of the
results of operation of the waterworks of the 113 cities
containing over 30,000 inhabitants in 1905 and reporting waterworks.
Plant.
—Table 16 gives at the outset certainstatistics
acquisition,
miles of
concerning the establishment,
main, reported costs, and reported present value of
waterworks. The cost and value as given are unquestionably on a number of different bases. In their
acquisition, some cities have had to pay for the value
of the franchise of the privately owned waterworks
which they secured, while others have no such factor of
costs in their accounts.
as
and others have added to the original
what the cities call
the city's franchise in the waterworks. The Bureau of
the Census takes these figures as it receives them, but
original costs,
costs allowances for the value of
After acquisition, some cities
New York—have written off
large
amounts
of their
with the sugneed of an intelligent effort on the
to secure the adoption of some uniform
calls attention to the differences therein,
gestion that there
part of cities
is
basis for reporting the present value of these
industrial plants.
Debt and
interest charge.
—Following the
and other
details relat-
ing to waterworks plants of the several cities, the table
gives the amount of outstanding debt on account of
waterworks, and the annual interest charge thereon.
—
Earnings. The statistics of waterworks earnings
given in Table 16 are obtained from various sources.
The receipts of waterworks from their charges for public services are taken from Table 15 and are given as
earnings "for services to public."
The amounts shown
as earnings "for services to city "are taken
from city
accounts in the case of the few cities which charge
themselves with costs of water used for general, purposes.
For the other cities the value of water used by
citizens is estimated at the rate of S25 per fire hydrant
reported.
This may be more or less than should have
been allowed on the basis of the payment made by
It is put forth as a basis for investigaprivate citizens.
concerning the true worth of the
and
discussion
tion
The aggreservices to the city by their waterworks.
gate of these earnings from the two sources is given
in the table as the total earnings.
Costs.
shown
sults are being attained.
63
—The
costs
of
the
table
are the
in
and maintenance
payments for expenses
operation
reported for the various cities in Table 6.
Allowances for operation and maintenance. The
allowances for operation and maintenance are of two
for depreciation and sinking fund provisions
classes
—
—
and for
taxes.
The
first
allowance
is
made
at the
It allows
rate of 3 per cent of the present value.
thirty-three and one-third years for the city to re-
coup itself for the amounts which it has expended in
the construction or acquisition of the waterworks.
The allowance for taxes is computed on the following
basis: In Table 28 are given the reported bases of
assessment .for taxation in use in the several cities.
Where this is 100 per cent, the taxes
are
computed upon
the reported present value, at the rate for all taxes
If the
for city purposes shown in the same table.
is 20
per cent of the true value, the basis on which the
taxes are computed is 20 per cent of the reported
basis of assessment in practice for a given city
value.
Substantially the
any other reported
value.
—
same
rule
is
observed for
ratio of assessed valuation to true
Net earnings. The net earnings are computed upon
the basis of the earnings and the costs and allowances
for operation and maintenance, on three bases, as follows: (1) Excess of total earnings over total costs and
^
STATISTICS OF CITIES.
64
allowances,
(2)
excess of total earnings over costs of
operation with allowance for depreciation; and
(3) ex-
cess of earnings for services to public over costs of
operation.
—
Capitalization of net earnings.
On the basis of the
net earnings, calculated as above described there is
computed the value
of the waterworks, considered as
an investment at the rate of interest which the several
cities pay on their waterworks indebtedness.
On
the basis of the excess of total earnings over
total costs
and allowances for taxes and depreciation, a
very small number of cities show a larger computed
value than their original cost or value, while many
cities show no such computed value.
Among the
cities of the first class is New York.
On this basis
the aggregate compjuted value for the 113 cities is
$199,263,378, as compared with a reported present
value of $535,957,239, or only 37.2 per cent of such
total.
On
the basis of the excess of total earnings over
with depreciation allowance of 3
per cent, the computed value for the 113 waterworks
costs, of operation
was $354,170,467, or
66.1 per cent
of the
reported
value.
On
the basis of the excess of earnings for services to
computed value
of the 113 estabhshments represented a capital of
$593,858,778, or 110.8 per cent of the reported value.
The basis last mentioned is unquestionably the one
which most of our city officials and the general pubpublic over costs of operation, the
lic
have in mind when they speak
of
waterworks as
being on a paying basis.
Table
17.
—
Table 17 presents in detail the number
markets in cities which maintain such institutions
under the financial control of the municipality. The
table gives the number of markets with market
houses and the number without such structures. It
also gives the value of the land used for market purposes, and that of the buildings and other strucMarkets.
of
tures thereon; the
payments
for
expenses and for
In Tables
outlays; and the receipts from revenues.
6 and 15 the corresponding payments and receipts of
markets are combined with those of public scales, which
are given separately in Table 17.
In the administration of markets in a number of
cities, the revenues of markets are charged with the
payment of interest on loans for market purposes,
and also with payments into the sinking funds for the
amortization of such loans. The former are included
in Table 7 as payments for interest, and the latter
are included in Tables 2, 3, and 22 as transfer payments and receipts. The cities making such interest
payments, and the amounts paid by them in 1905,
were as follows:
CITY.
;
DESCRIPTION OF GENERAL TABLES.
the money received, instead of being deposited in bank
subject to order in the name of the particular trust, is
gross income of $3,056,878, or a net income of $3,049,-
286 after the deduction of the accrued interest paid
and received on investments purchased by the funds.
The average rate of this income was 5.4 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 3.2 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 6.9 per cent of 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 4.2 per
turned into the city treasury, and the record of its receipt and subsequent payment is included in the account
provided therefor. The books and pubUshed reports
do not always indicate whether these trust
"funds" or carried merely as "accounts." The funds and accounts are not separately
reported in Table 19. Their cash, however,, if carried
of cities
receipts are held as
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 account and
not as a fund.
The number of these funds and accounts reported in
is somewhat larger than the number shown in
prior years. This report approximates, more nearly
than any previous report, a true exhibit of the municipal transactions and balances of these funds and accounts. Many cities pay too little attention to the
1905
cent.
Table
Investment funds.
proper record of these funds and the transactions in
connection with them, and as a result a number of
cities
have suffered
losses
by
defalcations.
great public interest that these funds
It
is
of
and accounts be
trust
20.
—Under
funds the Bureau
of
the designation -public
the Census reports those
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 eduIn
cation, charity, and objects of public benefit.
transactions
in
consome cities all cash balances and
nection 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 trusts.
Of the 154 cities containing over 30,000 inhabitants in 1905, 100 reported an aggregate of 388 public
These funds held assets aggregating
trust funds.
$56,324,566, of which
The par value
of the investments
is
given, although the actual or market value of these
securities
was somewhat greater.
the securities, other investments, and cash
above mentioned the public trust funds received a
14—07
5
From
Sinking funds.
was invested
in securities of the cities to which the funds belonged
and the remainder, $39,375,582, was classed as "other
investments."
Table
amount $2,853,576 was held
specifically as trust fund cash ; $ 14,095,408
Table 21 are presented ex-
and balances of all interestbearing 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
are here presented.
The Bm-eau of the Census has
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. Such funds are known
in the commercial world as "investment funds,"
"reserve funds," or "reserve fund investments."
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 variety of ways.
Of the 154 cities included in the investigation for
1905, 31 reported a total of 40 investment funds, with
assets aggregating $35,009,044 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 Railway.
the city.
Public trust funds.
—In
21.
hibits of the transactions
subject to scrutiny just as all other city funds are, since
a defalcation in them, as in the cash or revenue account,
entails a loss upon the taxpayer.
Table 19 gives, as the municipal liability by virtue of
these funds and accounts, a total of $6,205,014, of
which the greater portion represents cash held in funds
or carried as credits for these accounts on the books of
Table
65
22.
—In Table 22
are included
all
cash,
and other properties held by municipal
governments as assets of funds for the ultimate redeinption and cancellation of debt obligations, whether
such assets are under the control of independent
sinking fund commissioners or of such fiscal officers
securities,
'
as the treasiu-er or comptroller.
Moneys appropri-
ated for sinking fund purposes, but merely carried
to the credit of such funds in the form of accounts
STATISTICS OF CITIES.
66
designated "sinking funds," instead of being set aside
as funds exclusively for the redemption of debt, are
treated not as sinkilig funds but as a part of the
Again, Table 22
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 im-
general cash balances of the city.
whole therefore paid interest on their debt obligations
at a rate which was approximately 0.652 per cent
greater than the rate of interest earned on their sinking fund assets; in other words, because of the low
rate of income and the expense of the administration
of sinking funds, the cities lost through their maintenance an amount approximately equal to sixty-five
hundredths of 1 per cent of the assets, or $2,025,366,
the fact that few, if any, cities include these levies or
assessments among their sinking fund assets, and few
or 20.3 per cent of the present earnings of these funds.
This loss to the cities could be avoided by substituting
serial bonds having no sinking fimd provisions for
bonds requiring such funds, provided serial bonds
could be marketed on as favorable terms as those
have any adequate record thereof to include in
with sinking funds.
perfect
as
a
statement of the municipal resources
which are especially set apart for the redemption of
pubUc debt. This imperfection arises wholly from
their
municipal balance sheet. The aggregate of taxes and
assessments levied and pledged to meet municipal
debt obhgations practically equals the combined total
of revenue and tax loans and special assessment loans
outstanding.
Of the 154 cities for which financial statistics are
presented in this table, 121 reported a total of 236
distinct sinking funds.
It would require too much
space to give an exhibit in this report of all the
separate accounts kept in the books of the sinking
fund
officials.
At the
close of 1905 the assets of these sinking
funds equaled 19.8 per cent of the total public indebtedness.
Of these assets, 87.7 per cent were securities
issued by the cities whose sinking funds held them as
assets.
The
securities of other cities
and other
in-
vestments formed 5.7 per cent and cash 6.6 per cent
of the total.
'
Dxxring the year the amounts received by sinking
funds from investments disposed of amounted to
$29,895,650, and the total payments for new investments a;mounted to $48,468,633; thus the payments
exceeded the corresponding receipts by $18,572,983.
for the premiums paid on the new
securities, the increase in the assets of these funds
was approximately $11,000,000. This increase was
With the allowance
in seciu-ities of the cities held as investments.
In-
vestments other than city securities decreased over
$3,000,000, and cash on hand decreased $1,723,840.
The average amount of assets in the funds for the
year the mean between the aniounts held at the beginning and at the close of the year-r— was approximately $311,594,756. With this average amount of
cash and securities on hand for the year, the sinking
fimds included in Table 22 earned the gross amount
of $10,094,314, or, allowing for accrued interest paid
on investments purchased, a net income of $9,958,963.
The rate of this income, which was 3.2 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 3.852 per cent, as is shown in the
text relating to Table 26 (page 70).
The cities as a
—
Table
23.
—
Debt obligations, classified by character. The total
indebtedness of the 154 cities at the close of the fiscal
year 1905, given in Table 23, is first classified by character, under the heads "funded debt," "revenue and
tax loans," "special assessment loans," "outstanding
warrants," and "all other."
Funded debt. Under this head are reported all longterm debt obligations known as "bonds," "corporation stock," "certificates," "serial notes," "obligations on account of public trust," 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." Among thp obligations included in funded debt are certain ones referred to
above as obligations on account of public trusts.
They are debt obligations which come into existence
when a city converts to the general public uses the
whole or a part of the money or other property received as gifts creating public trusts, and assumes the
annual payment of interest on the amount so converted.
Obligations of this class aggregating $760,568
were reported by 13 cities, as follows:
—
CITY.
DESCRIPTION OF GENERAL TABLES.
so tabulated are loans issued with the distinct pledge
or the general understanding that they are to be met
from the proceeds
of the
of a specified tax levy, either that
year of issue or that of some other year.
—
Special assessment loans. Under this designation
tabulated all so-called bonds, certificates, and
other long-term or short-term obligations, including
are
outstanding warrants, which were issued with the distinct understanding that they were to be paid wholly
or in the
major part from the proceeds
sessments.
The short-term
of special as-
special assessment war-
rants have been tabulated as special assessment loans,
in amounts and for cities (in the order of their population), as follows:
CITY.
67
STATISTICS OF CITIES.
68
Debt obligations,
classified
by holders.
—Of the munic-
ipal debt obligations outstanding at the close of 1905,
18.2 per cent was held by the sinking, investment,
and public trust funds of the cities which issued them,
and the remainder by the public.
Debt less sinTcifig fund assess.—Table 22 shows the
sinking fund assets held for the specific purpose of the
ultimate redemption of municipal debt.
The debt
shown in Table 23,
The sinking fund assets
obligations less sinking fund assets,
aggregated $1,298,470,215.
equaled 19.8 per cent of
standing.
the
aggregate debt out-
—
Per capita debt. ^Table 23 presents, for all cities for
which estimates of population are given in Table 1, the
per capita indebtedness for all debt and for the debt
less sinking 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
45) with regard to the character of the population
estimates,
and
also
what
is
said in the text relating to
Tables 29 and 31 (pages 78 and 79) 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 largest 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. Of the
cities in Group I, San Francisco, Cal., reports the
smallest per capita of both total debt and debt less
sinking fund assets. Of the 154 cities, large and small,
Sacramento, Cal., reports the lowest per capita of both
total debt and debt less sinking fund assets.
Increase in par value of debt' obligations outstanding.
The increase or decrease during the year in the par
value of outstanding municipal debt obligations, given
in Table 23, does not represent, for all the cities, the
difference between the total debt outstanding at the
close of the year 1904, as given in Table 19 of Bulletin
50, and that stated in Table 23 of this report as Outstanding at the close of 1905. The differences repre-
—
the close of 1904, given in Table 19 of Bulletin 50, plus
the increase or minus the decrease, given in Table 23 of
this report, will differ
cluded 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
the treasury, with the report that certain matured
bonds had not been presented for redemption.
The difference between the increase or decrease in
outstanding debt obligations, shown in Table 23, and
the excess of receipts or payments on account of the
principal of the public debt, given in Table 10, represent the premiums secured and discounts allowed on
debt obligations issued and redeemed.
Increase in sinking fund assets.
The increase in
sinking fund assets was 20.6 per cent of the increase in
the outstanding debt, while, as has already been shown,
the sinking fund assets themselves equaled 19.8 per
cent of the total outstanding indebtedness.
The
—
between these two percentages indicates
that the municipal debt is at the present time increasing much faster than sinking fund accumulations.
difference
may
be due to one or all of three causes, as
cities may be increasing their issues
of serial 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 sinking fund accumulations
This fact
follows: (1)
The
for the ultimate liquidation of their debt?.
which variations are found.
Neither Table 23 of this report nor Table 19 of Bulletin 50 includes any debt obligations of Massachusetts
cities
the
commonwealth by reason of the
state loans
on account of armories, metropolitan parks, sewers,
and waterworks, and the abolition of grade crossings.
Payments to the state on account of the sinking fund
requirements for these loans are included in Table 10,
and attention is directed thereto in the text relating to
Tables 5 and 10. As a result of this method of tabulation, the amoimt of debt obligations outstanding at
No
definite
conclusion as to the relative influence of these three
causes can be drawn from the data in this report.
sents comparative
cities to
of outstanding
1904 in Table 19 of Bulletin 50, 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 in-
sent imperfections in the two tables, due largely to
special methods of reporting certain debt obligations
of the cities for
from the amount
debt obligations reported in Table 23 by the amount of
these sinking fund payments.
Another factor causing apparent discrepancy between the reported increase or decrease of debt as
given in Table 23, and the increase or decrease indicated by a comparison of the debt shown in Table 23
as outstanding at the close of 1905 with that given for
Comparative
—
1902 to 1905. Table 23 presummaries of the greater portion
of statistics relative to debt given in that table.
Those
summaries show that in four years the debt of the 148
'statistics,
increased 24.1 per cent, while the population
same cities increased only 7.9 per cent. As
a result, the per capita of all debt increased from
of the
$63.62 to $72.89, a gain of 14.6 per cent.
The debt
sinking fund assets increased 25.8 per cent, showing that to a limited extent thfe sinking fund assets
less
were accumulating faster relatively than the debts.
The per capita of debt less sinking fund assets was
$51.14 in 1902 and $58.48 in 1905, a gain of 14.4 per
—
:
DESCRIPTION OF GENERAL TABLES.
cent.
The debt
less sinking fund assets increased
$63,533,892 in 1905, which total is less "than the increase ui any year covered by the summaries, with
the exception of 1902.
Table
24.
—
Debt obligations, classified by purpose of issue. In
Table 24 is presented an imperfect exhibit of funded
debt and special assessment loans, classified by purpose
of issue, as given in the official records of the several
cities.
wiU be seen that the difficulties in the way are many.
Table 24 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 154 cities are correspondingly affected.
it
The debt obligations most fully classified by purpose of issue are those for industries. For waterworks
and for
is
and gas works the classification
but for "all other industries" it is
electric light
fairly correct,
defective.
The term "local improvement" is given different
meanings by different cities. Some cities designate
special assessment bonds as "local improvement
bonds" or "local improvement loans;" accordingly,
under "local improvements" are tabulated, in addition to the bonds properly so classified, all special assessment bonds for which the exact purpose of issue
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 do not state the
purpose of their recent bond issues other than those for
industries.
For such cities aU loans for general purposes are tabulated under the head "general improvements."
A great number of bonds are issued for redeeming
or "refunding" earlier issues of bonds; for these bonds
the only designation given by the cities is the general
one of "refunding." So far as the classification of
such bonds by original purpose of issue could be ef-
fected without a detailed investigation of the earlier
But,
records, such classification has been obtained.
such general investigation as was practicable.
Table 24 still shows a total of $95,456,755 under the
head "refunding," out of an aggregate of $1,522,708,795.
The designation "funding" has been used to include all bonds issued for taking up unpaid claims,
judgments, and outstanding warrants and orders.
Undoubtedly it is applied by many cities to bonds
issued for refunding other bonds, and hence the figures
under the head "funding" must include many bonds
originally issued for purposes indicated by the head-
Table
Debt obligations,
columns which precede.
For the bonds "issued for general purposes" and
tabulated in columns other than those specifically
mentioned above, the pm-pose of issue is accurately
stated.
The
tion of
great.
an accurate classificadebt obligations by purpose of issue is very
From what has already been stated, however.
desirability of securing
classified
25.
by year of issue.^-Tahle 25
presents a classification of the funded debt and special
assessment loans of cities by year of issue from 1885
Of the total amount of this debt, the year
of issue for $773,038,168, or over one-half, was not
reported.
Of the amount unreported, over threefourths is for the city- of New York, for which no data
were obtainable. For a great number of cities the
table is fairly satisfactory, but, because of the absence
of data for a number of cities, the table is far from
satisfactory when taken as a whole.
to 1905.
Table
Debt obligations,
classified
26.
by rate of interest.
—Table 26
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
$1,573,046,453, or approximately 98.4 per cent.
Of the obligations for which rates were reported, the
greater portion belonged under one or another of the
The amounts included in
specific heads of Table 26.
the column "other reported rates," classified by rate,
rates of interest.
are as follows
Table XIX.
Amount
after
ings of the
69
of loans reported, with specified exceptional
rates oj interest: 1905.
RATE PEK CENT.
—
..
STATISTICS OF CITIES.
70
on the loans for which
the rates of interest were reported was $60,596,475, the
average rate being 3.852 per cent. At the same rate
the annual interest charge on the debt outstanding at
the close of 1905 would be $62,621,307.
During the year the debt, of cities increased by
$80,522,509.
Such of the interest payments reported
in Table 7 as were payments on account of debt outstanding at the close of the year 1905, and therefore included in Table 26, were paid on approximately the
mean 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
$59,519,580— an amount $3,101,727 less than the estimate given above as the total interest charge on the
The aggregate
interest charge
interest-bearing debt outstanding at the close of the
and $2,745,351 less than the $62,264,931 reported
payments of interest, including amount
charged on account of outlays (see page 51). The lat-
year,
in Table 7 as
ter diflference
is
made up
of the following items
:
(1)
In-
amounting to $1,805,774, paid by the cities of
Massachusetts on obhgations to the conmionwealth—
on account of loans for armories, for metropolitan
parks, sewers, and water, and for the abolition of grade
crossings which must aggregate nearly $60,000,000,
but which can not be included in Tables 23, 24, 25, and
26, although the amounts paid to the state on their acterest
—
count are given ia detail in the text relating to Table 5
(page 48) (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 public trusts.
All these obligations except those of the first class are
included in Table 23 in the columns "revenue and tax
loans," "outstanding warrants," and "other debt ob;
;
ligations."
Table xx, which follows, gives the average rate of
by the several cities on the loans for which
the rates were reported. The table also gives for such
cities the amounts for which the rates were reported
and the interest charges on the same, on which the average rates were computed.
interest paid
Table XX.
Funded
debt,
revenue,
and
tax
loans,
and
special
assessment loans for which the rates of interest were reported, together
with the amount of interest charge and the average rate of interest
on such
loans: 1905.
DEBT FOR "WHICH RATE OF INTEREST
WAS REPORTED.
City
numAnnual
interest
ber,
charge.
Total
$1,573,105,067
$60, 596, 475
Group I-Group II,
Group III
Group IV.
1,098,354,091
216,602,967
156, 642, 630
101, 605, 379
40,375,894
9,024,731
6,768,089
4,427,761
Average
rate of
interest.
3.9
3.7
4.2
4.3
4.4-
Table 'KX.— Funded
debt, revenue,
and
tax loans,
GROUP I.—CITIES HAVING A POPULATION OF
eic— Continued.
300,000
OE OVEE
IN
1905.
DEBT FOR WHICH KATE OF INTEREST
WAS REPORTED.
City
num-
Annual in-
ber.
Amount.
New York,
N. Y...
Chicago, 111
Philadelphia, Pa.
St. Louis, Mo
Boston, Mass
Baltimore, Md
Cleveland, Ohio.
.
N.Y
Buffalo,
San Francisco, Gal
Pittsburg, Pa
Cincinnati, Ohio...
Detroit, Mich
Milwaukee, Wis...
New Orleans, La..
Washington, P. C.
$641,523,249
64,435,948
67,924,300
21,019,278
99, 162, 856
43, 359, 166
25,926,060
19,252,855
4,668,600
22,699,902
40,745,979
9,045,648
7,741,250
19,361,410
11-, 687, 700
—
DESCRIPTION OF GENERAL TABLES.
Table XX.
GROUP
Funded
IV.— CITIES
debt, rtvenue,
and
tax loans,
HAVING A POPULATION OF
etc.
— Continued.
30,000
TO
IN
50,000
1905.
DEBT FOR WHICH RATE OF INTEREST
WAS REPORTED.
numAnnual
Amount.
in-
terest
charge.
Fort Wayne, Ind
Holyoke, Mass
Akron, Ohio
Brockton, Mass
Saginaw, Mich
Nebr
I/ineoln,
Lancaster, Pa
Covington, Ky
Altoona, Pa
Spokane,
Wash
...>.
Birmingham, Ala
lOO
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
136
137
13S
133
140
141
142
143
144
145
146
147
148
149
150
151
152
153
154
Pawtucket, R. I
South Bend, Ind..
Binghamton, N. Y
Augusta, Ga
Bayonne, N.J
Mobile, Ala
Johnstown, Pa
McKeesport, Pa
Dubuque, Iowa
Butte,
Mont
Ohio
Springfield,
Wheeling, W. Va
Sioux City, Iowa
Bay City, Mich
Allentown, Pa
Davenport, Iowa
Montgomery, Ala
East St. Louis, 111
Ark
Little Rock,
Quincy,
111
York, Pa
Springfield, 111
Maiden, Mass
Canton, Ohio
Passaic, N. J
Mass
Topeka, Kans
Salem, Mass
Haverhill,
Atlantic City, N. J
Chester, Pa
Chelsea, Mass
Newton, Mass
Wis
Superior,
Ehnira, N.
Y
JCnoxville,
Tenn.
. . j
Newcastle, Pa
Jacksonville, Fla
South Omaha, Nebr
RocMord,
111
Chattanooga, Tenn
Joplin,
:.
Mo
Galveston, Tex
Fitchburg, Mass
Macon, Ga
Auburn, N.
Racine,
. -
Y
Wis
Woonsocket, E.I
Joliet.Ill
Kalamazoo, Mich
Wichita,
Kans
Taunton, Mass
Sacramento, Cal
Oshkosh, Wis
$863,600
3,097,300
1,361,678
3,000,000
2, 104, 718
1,619,933
1,099,500
2,017,232
1,493,500
3,506,953
2,324,000
5,070,000
624, 833
681,500
1,811,500
2,392,360
3,515,774
494,900
1,092,600
1,226,728
729, 576
1,144,063
469,500
1,858,100
1.357,500
1,047,200
440,000
2, 432, 620
1, 466, 400
244, 176
1,005,800
1,070,810
1,298,536
1,715,000
1,633,644
739,685
1,690,000
1,683,645
763, 550
3,078,476
727,000
1,750,000
5,857,200
1,274,078
1,134,500
1,400,167
408,000
1,368,000
791, 188
649, 673
1,290,424
208,500
3,323,040
1,741,400
946,000
631,667
608,600
2,362,000
48^,096
594, lo7
1,136,633
2,300,891
545, 100
5''3,097
Pueblo, Colo
1,936, .500
New
1,602,000
703,000
La
Britain, Conn
Crosse, Wis
Table
Average
rate of
interest.
3.9
3.8
133,576
116, 410
61,379
114, 124
83,265
69,964
41,505
83,626
59,740
192,817
129,400
198,850
26,322
24, 285
81, 128
106,614
172, 327
19,894
46,975
52,462
33,025
53,668
21, 671
83,052
60,710
38,146
18,975
122,316
73,260
13,329
44,366
41,204
45
3.8
4.0
4.3
3.8
i
4.1
4.0
6.5
5.6
3.9
42
3.6
46
46
49
40
43
4
both classes of costs bear to revenues the same relation
as do the expenses of nontrading commercial concerns
to their income or earnings.
For accounting purposes,
however, they may be separated into two distinct
—
expenses and those for outlays just
of nontrading commerical corporations are differentiated from their ordinary expenses of operation and maintenance.
By means of expenditures for permanent improvements and additions, municipal corporations secure
facilities for doing the things for which they were orclasses, those for
City
ber.
71
3
45
47
46
45
45
3.6
43
6.0
6.0
6.5
44
3.S
65, 119
42
67,085
72, 474
31,683
66,885
75,335
29, 476
134, 184
27, 843
69,732
231, 105
58,962
41,283
71,033
15,475
68,400
40,523
30,041
64,630
9,530
163,682
66,760
49,005
24,426
26,120
92,640
22,620
23,953
57,271
89,276
22,266
22,656
98,206
61,845
27,985
3.9
44
43
40
45
3.9
44
3.8
40
3.9
46
3.6
5.1
3.8
5.0
5.1
46
5.0
46
49
3.8
5.2
3.9
43
3.9
46
40
5.0
3.9
41
40
5.1
3.9
40
as the fixed charges
ganized.
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 water-
works, or indirectly decrease the expenses, as school
buildings.
Of the improvements and additions of the
first class, only parks are salable, save as the city
wishes to abrogate what, in most civilized communities, have come to be considered governmental functions and as it permits private individuals and corporations to levy tribute upon the citizens. All properties of 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 governmental
estate 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 improvements
a.nd additions.
no
As a
result, in
some American cities
improvements has
statement of the costs of public
ever been prepared, and the officials can not give
definite information ^vith respect to the present value
27.
—
of the various productive
and unproductive properpermanent pubUc
of municipal permanent properties.
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 of public contri-
improvements.
The last few years have seen the beginning of a
great popular and official awakening to the needs of
more perfect and complete accounting for all munici-
butions provided therefor. The costs of government
are of two classes those incurred for operation and
maintenance, and those incurred in obtaining or constructing permanent improvements and additions to
pal expenditures for outlays as well as for expenses.
For several reasons there is greater need of such an
accounting for outlays than for expenses. First, expenditures for permanent improvements and additions
Character
—
the facilities for the discharge or performance of muBoth classes of costs of governnicipal functions.
ment must be met from the present or future revenues
provided therefor, and for the city as a corporation
ties or the cost of replacing other
—
affect the future as well as the present,
cost being, transferred,
by means
of
much
bond
of their
issues, as
a
burden upon the future; moreover, these improvements and additions must be used in the future, and
STATISTICS OF CITIES.
72
should be so
made
that future as well as present needs
Second, a careful and systematic ac-
be met.
counting for the cost of public improvements is one of
the best safeguards against official dishonesty.
will
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 public 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.
—
Cost and value of public improvements.
The possessions of cities are subject to the same changes in value
as those of private individuals and corporations. Their
value may be greatly depreciated by some causes, or
it
may be increased by other causes.
ing
Correct account-
not possible without some knowledge of both
is
The records of
two
information with reference to some public
the past cost and the present value.
some
cities
classes of
furnish one or the other ot these
works, but few, if any, cities give both. It is therefore
practically impossible at the present time to make
comparable statistical exhibits of the value of
any class of municipal improvements and additions.
Some of the cities which have been obliged to pur-
fairly
chase 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.
Even where such figures are given they are noncomparable, as
may
be noted from the following facts:
The published annual
reports of
some
cities
include
in the value of such plants the original cost of con-
struction or purchase and
all
costs of repairs,
and
certain cases the expense of maintenance, while
in
mak-
ing no allowance for depreciation; other cities, with
industrial plants which have appreciated in value as
a result of increase in value of real property, have
allowed so
much for depreciation that
is nmch below the cost of
present value
the reported
replacing the
Hence the published statements of the sevboth cost and value are more or less
noncomparable, and they must remain so until fiscal
officers agree upon some common method of reporting
works.
eral cities for
such data.
The
cance
given
facts given
when
it is
above acquire
still
greater" signifi-
further stated that city
officials
have
much more
care to the proper valuation of the
properties of municipal industries than to that of any
other class of public improvements.
Hence the mar-
gin of probable error or imperfection in the figures of
Table 27 is less for municipal industries than for the
unproductive permanent properties. No trustworthy
figures for valuation of miscellaneous public improve-
ments, such as streets and sewers, are available, and
hence no attempt is made to include such improve-
ments in Table
27.
greatest care has been taken in the collection
and tabulation of all the figures in Table 27, and they
are beheved to be the best comparative exhibit of the
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 reports, but also, it is hoped,
to the preparation by all the cities of accurate and
comparable exhibits of all costs and present values of
pubHc improvements and additions.
The productive
Productive permanent properties.
—
properties of
cities
are of four kinds
— the
assets of
sinking funds, the assets of investment funds, the
assets of public trust funds, and the improvements
and additions which constitute the facilities of the
industries for transacting the business or providing
the public utilities for which they were established.
The value
of the first three classes is
given in Tables
and 22; that of the last mentioned, in Table
Of municipal industries, by far the most impor-
20, 21,
27.
tant are the waterworks; they are reported by 113 of
the 154 cities, and their value constitutes 64 per cent of
the reported value of
all
works
of industries.
In value
the next most important are docks, wharves, and land-
was reported by
Group I. The value
assigned to general real estate, which is included in the
column "all other productive permanent properties,"
is more or less incomplete, a large part being in all
probability incorrectly tabulated in the column "miscellaneous unproductive permanent properties."
The
ings; the greater portion of this value
New York and a few other cities
properties
column
other
of
than real estate reported in the
productive permanent properties
of " all other "
are given in detail in the following
list, in which the
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 industries the
amount for each follows the name of the city.
New York, N.Y., rapid transit subways, $48,921,100,
toll bridges, $21,745,300; Boston, Mass., rapid transit
subways, $12,285,400, ferries, $573,400; Buffalo, N. Y.,
public hall; Los Angeles, Cal., irrigation works; Portland, Oreg., pubhc dredge; Peoria, 111., pubhc hall;
Utica, N. Y., subways for pipes and wires; San Antonio, Tex., irrigation works; Covington, Ky., toll
bridge; Augusta, Ga., canal; Newcastle, Pa., subways
for pipes and wires; Chattanooga, Tenn., public hall"
cities are
—
DESCRIPTION OF GENERAL TABLES.
Auburn, N. Y., stone quarries
and" crusher;
and La
Crosse, "Wis., toll bridge.
divisions of the
73
government
of the city, so
far
as
ascertained, are given in the text.
The aggregate value of properties of all industries
reported in Table 27 is $831,368,707. Allowing for all
imperfections in the tables, a comparison of this total
with the figures of Table 24 shows, that up to the
present time the 154 cities hkre met nearly one-half
the cost of their industrial plants from general revenues, and that of the total outlays for these industries, those which have been met from debt still out-
The
table gives separately the valuations subject to
and those subject to special
property, business, or poll taxes.
The character of the
general property taxes
property or polls whose valuations are entered on the
tax rolls, and which are shown in this column, as "subis defined below, under the head
"special methods of assessment and taxation."
ject to other taxes,"
—
standing constitute only 54 per cent of the value
reported in Table 27. As many of these industries
Reported basis of assessment in practice. The reported basis of assessment in practice is the percentage
of the true value of assessed property which, as esti-
have been established or acquired very recently, the
facts show that these cities as a whole are seeking to
mated by the city officials,
valuation.
The figures for
liquidate the obligations
by reason
of these industries
as rapidly as is consistent with reasonable charges to
the patrons.
—
Unproductive permanent properties. A comparison
Table 27 for unproductive permanent
properties, with the corresponding figures of Table 24,
of the figures of
have paid for the
public improvements, other
discloses the fact that the 154 cities
greater portion of their
than industries, out of current revenues. "Attention
has already been called to the fact that Table 27 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 24, there should
be eliminated the debt for sewers, general street
improvements, street paving, and local improvements,
and practically all that for general improvements, as
the debts for streets and sewers included in refunding
bonds are probably greater than those included in general
improvement
A complete
loans.
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 pubHc improvements out of current revenues.
A comparison of the tables of this report with corresponding data for British cities will show that municipal outlays are met from current revenues in American
cities
more generally than
in British cities.
Table
28.
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 d^ifferent
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 reports 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 levied. Under this head are
included, with the exceptions noted imder the head
"special methods of assessment and taxation," all general property taxes levied for all branches of the government of cities. In most cases the rate of levy for
$1,000 of assessed valuation was reported, as well as
the total amount of levy.
In certain cases the 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
—
—
all trifling and inconsequential, however,
and are referred to only for the purpose of calling atten-
variations are
—
Assessed valuation. The valuations given in Table
28 are those of property which is subject to taxation
In certain states
for purposes of city government.
—
notably in Peimsylvania and New York this varies
somewhat from the valuation on which taxes for state
and coimty purposes are levied. Where a division of
the government of a city, such as schools or parks, is
for a territory differing
constitutes the assessed
real property
somewhat from that
of the
city government, the valuation subject to taxation for
such division differs from that given in the table.
The differences between the assessed valuations for
state and for local purposes, and the differences between that of a city government and those of other
tion to the complexity of the data relating to public
and the
taxes,
difficulty in securing
accuracy in
all
details.
Figures in the column "rate per $1,000 of reported
all the possible errors of the
true value" are subject to
estimates given in the column "reported basis of assess-
ment
in practice."
Only a
critical investigation, in-
volving 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 assess-
ment
in practice or the rate per $1,000 of true value.
Special methods of assessment and taxation.
—In the
STATISTICS OF CITIES.
74
paragraphs which follow, the exceptional facts relating
to the assessed valuation for state and municipal purposes, the specific levies of the different districts in
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
cities,
order of the city numbers.
—
subject to the tax for liquidation of "old city" debt, had a
its,
The
general rate of taxation was $13.50, of
the "old taxing" district. Montgomery: Personal property included $515,203, valuation of railroad property.
ArhaTisas.
Little Rock: The real property valuation included
which $7.50 was
for
—
$324,123 of railroad property, while the personal property included
$31,797 as the valuation of property of railroad, telegraph, sleeping
and express companies.
San Francisco: Railroad property amounting to
California.
$161,111 was included in the valuation of personal property. Los
Angeles; Railroad property amounting to $395,492 was included
There was a general levy of
in the valuation of personal property.
$11 on a valuation of $146,564,397 and one of $12 on a valuation
car,
—
being $156,661,566.
In addition to these there were levies of $1 on "old city, " witji a
valuation of $126,719,730; $0.20 on "annexed '96," with a valuation of $17,895,033; $2 on "old city unsecured personal property,"
with a valuation of $9,891,217; and $0.50 on "annexed '96 unsecured personal property, " with a valuation of $161,422; the average
Oakland: In this city railroad property valued
rate being $12.02.
Taxes were
at $291,575 was included with personal property.
levied on a valuation of $46,654,170 at the rate of $12.60, on a valuation of $2,753,225 at the rate of $12.40, and on a valuation of
$6,573,648 at the rate of $11.80. For the payment of certain sewer
bonds of two sanitary districts now within the city limits of Oakland there is an additional levy on the valuation of $1,923,080 at
the rate of $1.60, which adds $3,077 to the tax levy of the City.
Sacramento: Railroad property amounting to $828,890 and franchises amounting to $231,250 were included with personal propof $10,097,169, the total valuation of the city
erty.
Colorado.
— Denver:
The
valuation of real property included
$648,876 and that of personal property included $14,534 of railroad
property. The total valuation for city purposes was $115,338,920,
on which a general tax was levied at the rate of $17. On the same
valuation there was also a rate of $7 for school purposes and one of
$4.50 for county purposes, the county being coextensive and included in the city government. For the purposes of payment of
debt and interest on former school districts now within the city limits special levies were made as follows: On a valuation of $11,731,805
at the rate of $2, on a valuation of $1,727,540 at the rate of $3.70,
on a valuation of $8,032,395 at the rate of $2, and on a valuation of
$1,682,720 at the rate of $3.
The average
rate of taxation for the
Pueblo: Railroad property and franchises
amounting to $340,635 were included with personal property.
Taxes were levied on the entire city's valuation $16,171,268 at
entire city
was
$28.94.
—
the rate
of $16.
—
Additional taxes were levied on a valuation of
$8,588,993 at the rate of $0.70, on a valuation of $4,191,604 at the
rate of $1, and on a valuation of $3,390,671 at the rate of $0.05.
These valuations equal the city valuation. There were also levies
for park districts one oil a valuation of $6,188,798 at the rate of $2,
one on a valuation of $6,538,893 at the rate of $0.40, and one on a
—
valuation of $833,728 at the rate of $0.50.
$3,527,899 at the rate of $4.25. This last valuation is included in
the property comprising the smaller valuation given above. The
average rate of the city was $13.57. There is a part of the West-
The
school districts are
Ward
13, with a valuation of $2,114,608
not included in the table. Valuation
Hartford: Qf the
for bank corporation stocks was not reported.
valuations in this city, $643,425 was for farm property, on which the
ville school district outside of
Alabama. Birmingham: The valuation of personal property,
with the exception of railroad property and merchants' stocks of
goods, was not reported separately, the balance being included
with the real property. Mobile: Railroad property valued at
$973,922 was included with personal property. The territory within the city limits, subject to the general rate, had an assessed valuation of $19,052,625, while the property outside the present city limvaluation of $1,818,100.
not coextensive with the city. The average school rate was $11.05
and the average rate for all purposes $28.64.
Connecticut— New Haven: There were three rates within the
city— one on a valuation of $104,737,757 at the rate of $14, one on a
valuation of $5,263,409 at the rate of $3, and one on a valuation of
at the rate of $6.50,
which
is
levy was $6. The balance of the city, with a valuation of $64,971,346,
had a rate of $16.71. There were also nine school districts having a
total valuation of $65,963,078, each with a special rate of levy.
This higher valuation of school districts was explained partly by
the fact that the insane asylum is exempt from taxation for city
purposes but
is
included
final deductions.
and partly by the
was made up before the
of $1 on a valuation of
for school purposes,
fact that the tax list for school purposes
There was also a rate
The average rate for the
$64,971,346 for sinking fund purposes.
The valuation for corporation stock not subject
city was $21.62.
was reported as $31,352,259. Bridgewas subject to a general tax rate of $5.40.
Property valued at $63,109,072 was subject to an additional tax
rate of $8.10.
The average rate for the city was $13.18. The valto general property taxes
port:
The
city valuation
and levies are those reported for 1904, as the 1905 figures
were not secured. Waterbury: The valuation for the entire city
was $50,186,036, subject to a general rate of $3. There were two
taxing districts one with a valuation of $42,842,807, taxed at the
i-ate of $11.80, and the other with a valuation of $2,753,643, taxed at
the rate of $8.90. New Britain: No separation was made between
the valuation of real and personal property. The total valuation
was $12,185,430, subject to a tax of $11 for city purposes. In addition to this there was a rate of $16.50 on the same valuation for the
town of New Britain. The levy reported was for 1904, as the grand
list for 1905 could not be obtained.
Delaware. Wilmington: Personal property was not taxed. On
a valuation of $44,387,727 on real property there was a rate of
$15, while on suburban property, valued at $1,237,164, the rate was
The average rate was $14.80.
$7.50.
Florida.
Jacksonville: Real
property valuations
included
$1,665,410 and personal property valuations included $350,000 of
railroad property.
Taxes were levied on a valuation of $18,264,340
at the rate of $11.90, and on a valuation of $16,979,612 at the rate of
The former was the general city valuation, and the latter
$4.20.
the valuation of fire districts, including only a portion of the city.
The average rate of taxation was $15.80.
Georgia.
Atlanta: Real property valuations included $3,134,998
of railroad, telephone, and telegraph property.
Savannah: Real
property valuations included $2,245,297 of railroad, telephone, and
telegraph property. Augusta: Real property valuations included
$908,401 of railroad property. Telegraph and telephone property
was not reported. Macon: Real property valuations included
$781,292 and personal property valuations included $399,784 of
railroad property.
Telegraph and telephone property was not
uations
—
—
—
—
reported.
Illinois.
districts
—Chicago:
The assessed valuation was the same for school
The valuations subject to
as for the city government.
assessments were as follows: For South Park, $248,348,174; for
for Lincoln Park, $30,962,326—the total
valuation for parks being $370,910,969 and for sanitary district,
West Park, $91,600,469;
—
$428,179,108.
The
rates of levy were, for city
government, $18.64;
South Park, $6.80; for West Park, $8.11; for
Lincoln Park, $8.67; and for the sanitary district, $7.25. The
average rate for all parks was $7.68 which, combined with the other
rates, gives $55.52 as the approximate rate for the city's municipal
for schools, $22.65; for
purposes.
Peoria: Personal property valuations contained $492 861
DESCRIPTION OF GENERAL TABLES.
of railroad property.
There was a levy of $24.40 for general purand $35 for schools. East St. Louis:
75
on the full city valuation at the
was $71.20, only $33.20 of this being
city valuation. The rate for all purposes was $64.71.
at the rate of $4;
and
for schools,
poses; 16.80 for park district;
rate of $30.
Personal property valuations included 11,067,997 of railroad, telephone, telegraph, and express property. There was a levy of $31.25
for general purposes and $4.70 for interest on bonds.
There was
also a levy of $24.30 for schools and $5.40 for school debt, all of
on the total
Davenport: Personal property valuation included $197,850 of railroad property, and a general city rate of $14 was levied on a valua^
tion of $19,324,730.
A special rate of $5 was made on agricultural
lands with a valuation of $202,266 and a school levy at the rate of
$18.80 on a valuation of $9,884,999. The average rate was $23.42.
Kansas. KansasCity: Real property valuations included $20,000
of telephone property, and personal property valuations included
$21,980 of telephone property and $732,220 of railroad property.
The rate of taxation was $23.20 for general city purposes and
$17.80 for schools. Topeka: Personal property valuation included
which were based on the general
city valuation.
Quincy: Personal property valuations included $132,034 of railroad property.
The general
district
city levy was at the rate of $22.50; the rate for the school
was $19.80; and that for bonds and interest $16. Spring-
Personal property valuations contained $227,502 of railroad
The general city rate of taxation was $21.67, with an ad-
field:
property.
ditional rate of $4 for bonds; the school rate was $26 and on the city
valuation the school levy amounted to $199,097. The park rate was
$5.30,
making the levy on
city valuation for that purpose $40,585.
Rockford: Personal property valuation contained $280,012 of railroad property. Joliet: Personal property valuations included
$183,566 of railroad property.
In addition to the $36 levy for general
was a levy of $10 for high schools and $26 for
graded schools, making a total levy of $72. The amount of levy
reported for general city purposes was slightly in excess of the
amount indicated by the rate given.
Indiana.
— Indianapolis:
Personal property valuations contained
and for library, $0.40. These rates do not
give the exact levy reported and there is no explanation of the
deficiency.
The average rate for all purposes, as shown by the
valuation and tax levy, was $14.64. The valuation and levy
reported were for 1904. Evansville: Personal property valuations
$8.80; for schools, $5.30;
included $790,270 of railroad property. Terre Haute: Personal
property valuations included $1,056,580 of telegraph, telephone,
pipe
line, express, sleeping car,
and
railroad property.
The
city
total tax rate
—
$538,720 of railroad property. Wichita: Personal property valuation
included $289,199 of railroad property.
Kentucky. Louisville: Personal property valuations included
$4,059,988 of railroad property. Covington: Personal property valu-
—
ations included $954,325 of railroad property.
city purposes, there
$10,667,420 of railroad property and $1,460,960 of telegraph and
telephone property. The tax rate for general city purposes was
The
Louisiana.
—New Orleans:
Personal property valuations included
$10,572,069 of railroad property.
—
Maine. Portland: The tax rate covers amount for state and
county taxes, it being a straight rate of $21.20. The rate used in
the table is calculated so as to show the rate used exclusively for
municipal purposes. The valuations for telephone and telegraph
properties were not reported separately.
Maryland. Baltimore: Property is subject to different rates of
Property valued
taxation, according to the location and character.
at $304,481,620 was taxed at the rate of $21.15 and that valued at
$27,525,760 was taxed, <at the rate of $6. Valuations of securities
amounting to $102,136,802, and of savings deposits, amounting to
$69,000,000, were reported "subject to other than general property
—
taxes."
—
Massachusetts.
In this state the valuation of national bapk stock
included on the tax rolls, whether the shares belong to residents or
nonresidents. The valuation of the bank shares owned by the residents of the several cities is given under the head of "valuations
These rates do not agree
rate was $10 and the school rate $8.90.
with the levy reported and no explanation of the deficiency was
given. The average rate for all purposes, as shown by valuation
and amount of levy, was $19.27. Fort Wayne: Personal property
is
valuations included $1,178,590 of railroad property. The tax rate
for general purposes was $10 and for school and library $4.50.
South Bend: Personal property valuations included $1,002,240 of
residents are not included in the table; in
railroad property.
and
for schools $7.
larger than the
given.
The tax rate for general city purposes was $12 .50
The amount of levy, as shown for schools, is
above rate would indicate and no explanation was
rate computed from valuation and amount of
The average
subject to other taxes."
tion
—
of
the bank shares of nonsome cities such valua-
not shown separately on the city books.
The tax
rate in
Massachusetts cities covers amount for state and county taxes.
The
Table 28 is calculated for the purpose of showing the
rate exclusively for municipal purposes and includes, besides those
generally spoken of as for city purposes, levies for payment to the
state on account of armories, grade crossings, sewers, parks, and water.
rate used in
The
levy was $20.70.'
Iowa. Des Moines: Personal
is
The valuations
following will show the valuations of nonresident
bank taxes
so
property valuations included
$598,730 of railroad property. The valuation of property taxed for
road districts was $767,580 at the rate of $5; for water, the valuation
was $14,494,906 at the rate of $3; for light, the valuation was
far as reported:
Boston
Worcester
Fall River
$32, 686, 118
1,210,553
Chelsea
3,778
$14,562,464 at the rate of $4.20; for "old debt," the valuation was
$11,804,800 at the rate of $1.50; for " other city," the valuation was
Cambridge
234,525
Newton
96,880
619,907
Fitchburg
416, 861
$15,603,610 at the rate of $26; for parks, the valuation was $16,371,190
at the rate of $4; and for school purposes, the valuation was
Springfield
546, 073
Taunton
618, 705
$16,371,190 at the rate of $30.20.
The
levies on supplemental
valuations brought the total levy to $1,091,746, an average rate of
$66.69 for the entire city, while the total of all rates was $73.90.
Dubuque: The general city levy was $11 on a valuation of $23,699,010.
There was a special rate of $1 on a valuation of $20,234,830 and a
school levy of $15 on a valuation of $7,208,479. The city council
makes small exemptions from the levy, which reduces its fraction
below the amount indicated by the rate. Sioux City: The personal property valuations included $310,644 of railroad property.
The total value of property within the city limits was $6,611,378,
but only $6,348,162 was taxable for general purposes, and this was
taxed at the rate of $27. There was a special tax on the full valuation for health and bridges at the rate of $3.20; for lighting, on a
valuation of $6,067,306 at the rate of $2; for roads, on a valuation of
$263,216 at the rate of $5; forwaterworks, on a valuation of $5,865,860
802,598
Lowell
2,
Lawrence
Somerville
$86, 400
Holyoke
925, 700
404,782
In Lynn the railroad property was divided as follows: In real property valuations $744,400 and in personal property, $100,000.
This
is the only city in the state where railroad property was reported
New Bedford: This city alone reports a valuation on
separately.
vessels in foreign trade. The amount was $21,200 and was included
in the column " subject to other taxes." In Somerville there was
a small excise tax on trading stamps, but no valuation was reported.
Michigan. Grand Rapids: The rate of taxation was $7.89 for city
purposes and $4.86 for school purposes. These rates, based on the
valuations reported, would considerably exceed the amount of levies,
and no explanation is given. Saginaw: The rate of taxation was
$9.73 for city purposes and $3.62 for schools. The rates do not
agree with the amount of levies reported, and no explanation is
Kalamazoo: There was a city rate of taxation of $10 ?nd a
given.
—
school rate of $7.
STATISTICS OF CITIES.
76
—
Minnesota. Minneapolis: There was a rate of $22.09 for general
purposes and special rates for street purposes for the different wards,
ranging from $1.15 to |2.60. The average rate of the city was
$23.60.
was
Paul:
St.
made
The
general rate of taxation for city purposes
There were special levies
$19.22.
for interest
on bonded debt
in ten separate districts of the city, the rates ranging from
Duluth: The rate of taxation was $14.90 for general city purposes and $11.40 for school purposes.
The levies
reported were for 1904, as those for 1905 were not obtained.
$2.04 to $2.64.
—St. Louis:
Missouri.
The
rate for city purposes
The amount
that for school purposes $5.50.
was $14.70 and
levy reported for
schools was based on the city valuation.
Personal property valuations included street railways,
$18,715,043; steam railways,
$7,469,801; telegraph and telephone property, $1,364,479; and
bridges, $2,600,000.
Property of quasi public corporations was not
included in assessments for city purposes. Valuations subject to
other than general property taxes were reported as follows: Steamboats, $233,650, taxed at the rate of $1; merchants' stock, $31,177,103,
at the rate of $2; merchants' stock and machinery, .$30,776,218, at
the rate of $2; merchants' stock, $31,177,103, at the rate of $5.50;
of
and manufacturers' stock, $30,776,218, at the rate of $5.50. The last
two levies were for school purposes. Kansas City: The real property valuations included $324,810 and the personal property valua-
The rate of levy for
The levy for park maintenance, at the
tions included $129,610 of railroad property.
city piu^oses was $13.50.
was on land, exclusive
There was also a rate
rate of $3,
$38,795,420.
The average
the city valuation.
The
rate for city purposes
and telephones,
Joplin:
The
levy
June
of
No
1,
and
Joseph:
1,
$521,486.
1905, as the
time the report was
was $13 and that for
$343,780 and merchants'
at the
city rate of taxation
Railroad property valued a*
schools $15.
St.
was reported
franchises,
made on June
was not extended
1906,
$23.63.
special rate
valuations included railroads,
$1,693,900,
levies reported are those
The general
secured.
was
rate
$13.
The personal property
for schools.
bridges,
was
improvements, valued at
510 for school purposes on
of
of
stocks of goods valued at $430,930 are included in personal property
valuations.
—
Montana. Butte: There was no separation on the tax rolls between real and personal property, the total valuation only being
given. The rate for general city purposes was $12 and that for
schools $6.
Nebraska.
— Omaha:
The levying
of city
and school taxes was
The
large decrease in valua-
transferred to the county during 1905.
is accounted for because the city
assessed at full value while the county assessed at 20 per cent of
tions since the report of 1904
The
true value.
schools
rate for city purposes
Lincoln: Personal
$13.
was $51.80 and that
property
valuations
for
included
Albany, $2,648,300; Utica, $1,192,800; Yonkers, $1,218,000; Schenectady, $491,250; Binghamton, $417,700; Elmira, $637,700; and
Auburn, $490,100. Bank stock was taxed at 1 per cent and gross
receipts from insurance premiums at 2 per cent in the cities of
this state.
These valuations appear in. column "subject to other
pay the county or town
based upon a different assessment than that of the city, the amount of levy will not agree with,
In New York city the
the valuation multiplied by the rate.
tax rate for New York county, with a valuation of $4,680,680,189,
was $0.62; in Kings county, with a valuation of $1,031,894,265, it
was $1.34; in Queens county, with a valuation of $149,499,728, it
was $1.27; in Richmond county, with a valuation of $50,072,045,
In the
it was $1.30; the average rate of the city being $14.95.
column showing valuations subject to other than general property
taxes are reported bank stock valued at $276,417, 150. and insurance
As most
taxes."
for
premiums valued
at the value of $7,062,694.
$69,153,108, in addition to
on a valuation
police
and
of
The
rates
used in Table 26 were computed for the purpose of showing the
Bayonne is the only city in the state
rate for municipal purposes.
that reported separately the value of railroad property, which is
given as $440,837 and is included in personal property valuations.
New
Yorle.
— In
The
Roch-
rate for
made by
the
which there
is
a special rate of $13.20
$139,835 levied against two wards outside of
protection.
and
gross
$266,356 are reported in '^olumn showing valuations subject to
other than general property taxes. Troy: The average tax rate
The rate for the old city was $15.90; for Lansingbui^
$16.18.
town, $11.20; for Sycaway school district, $14.90; for St. Mary and
North Greenbush district, $13.20. In addition to these there was
a levy of $7.63 on a valuation of $7,055,220 for the Lansingburg
was
Utica: The straight rate of taxation for Utica,
including state and county, was $27.52. The rate for municipal
purposes was $21.16, which includes $1.37 for the city poor, computed by the county. Bank stock valued at $4,760,577 and
gross premium receipts of insurance companies valued at $176,723
were included in column "valuations subject to other than general
school district.
and
In this city there was a straight tax
straight rate in
The average rate for municipal purBank stock valued at $4,568,747 was reported,
premium receipts of insurance companies valued at
fire
poses was $21.49.
—Bayonne:
The
poses was $15.97.
South Omaha: Railroad property amounting to $556,984
in personal property valuations.
Insurance, telegraph, telephone, express, and sleeping car property was not reported
separately.
No school tax was shown.
New Hampshire. Manchester: The tax levy reported was for
1906.
There was a valuation or poll tax amounting to $1,465,000,
included in column "subject to other taxes," which was taxed at
Jersey.
Rochester:
county for the city poor. Syracuse: The straight rate, including
payments for state and county taxes, was $22.51. The rate for
municipal purposes was $19.34, including $0.35 made by the county
on account of its city poor. The value of bank stock was reported
as $2,655,161 and that of gross premium receipts of insurance companies as $352,037 in column showing valuations subject to other
Albany: The straight rate of taxation was $20.40, includtaxes.
ing state and county taxes. This rate is based on valuations of
$105,143.
New
straight rate for
including state and county taxes, was $22.41.
municipal purposes was $19.42, which includes $0.49
was included
levied covering payments of state and county taxes.
The
Buffalo:
ester,
property taxes."
the rate of $16.29.
at $5,765,841.
is
the city of Buffalo, including levy for county, was $25.18. The
Bank stock was reported
rate for municipal purposes was $22.
$153,970 of railroad property. The rate for the city was $37.50 and
that for schools $17.
The school levy on city valuation was
—
of the cities of the state
the poor, and the rate of such tax
Yonkers: The straight rate
ing state and county, was $24.30.
The
of taxation, includ-
rate for municipal pur-
Bank stock reported at the value of $221,185
premium receipts of insurance companies valued at
$90,451 were included in the column "valuations subject to other
than general property taxes." Schenectady: This city was
gross
divided into two districts, to which different rates of taxation
were applied—one at $17.80 and one at $19.50. However, only
one valuation and levy was given. There was a levy of $6.50 for
bridges on a valuation of $30,000. The average rate of $18.98
for city purposes was derived from the levy for general city government and bridges. Binghamton: The straight rate of taxation was $28.60, including state and county taxes.
The rate for
municipal purposes was $19.60.
Elmira: The straight rate of
taxation, including payments to state and county, was $25.60.
The rate for municipal purposes was $19.94. Auburn The straight
rate of taxation was $25.23, including state and county
taxes.
The
rate for municipal purposes was $21.69, of which $15.61
was for
:
the cities of
New York
franchises for public
service corporations are assessed as real property.
with the exception
reported separately.
In
all cities,
Troy, the values of such franchises were
These values were: New York, $302,193,550;
of
Buffalo, $13,588,200; Rochester, $5,742,825; Syracuse, $3,828,600;
general city purposes, $5.84 for school purposes, and $0.24 for
poor.
Ohio. Cleveland: The rate for general city purposes was
$13.50
and that for school and library purposes $11.90. In addition
to
—
—
DESCRIPTION OF GENERAL TABLES.
tMs there was a
for the
sewer
special levy of $1.80
The
district.
total
on a valuation
levy
for all
of $169,893,090
purposes amounted
to $5,741,514 and the average rate of the city was
$26.82.
Real
and personal property were not reported separately, so that the valu-
ation gives only the total.
taxation for this city, but
Cincinnati: There were several rates of
all were based upon the same valuation.
The
rate for general city purposes was $8.80; for the
Cincinnati
University, $0.33; for the fhemen's pension fund, $0.08; for
police"
sinking fund, $2.75; and for schools, $4.12. The
school district shows a greater valuation than the city, but the levy
reported was based upon the city valuation. Columbus: The rate
relief, $0.04; for
of general city
levy was $14.55 and that
separate report was
made
for schools, $7.75.
No
as to the valuations of railroad, telegraph,
and telephone property. Youngstown: Railroad property valued
at $1,039,511 was included in personal property valuations.
The
rate of taxation for general city purposes
was $12.20, for board of
education $9.20, and for parks $1. Akron: The rate for general
city purposes was $15.90 and that for school purposes, $10. The
school levy, based upon the city valuation, was $227,749. Springfield: The rate of taxation for city purposes was $10.12, while for
school purposes it was $7.90. The valuation of the school districts
exceeded the valuation of the city, but the levy reported
was based upon the city valuation. Canton: The rate of taxation
for general city purposes was $13.90 and that for the poor, $0.50.
There was also a school rate of $8. The school district had a slightly
larger valuation than the city.
The levy reported, however, was
based upon the city valuation.
slightly
The
Orejron.—Portland:
was $19.52 and
is
the
sum
rate reported in Table 28 for this city
of the following rates: For general city
purposes, $9.62; for school purposes, $7.20; and for the Port of PortThe tax levy shown for the Port of Portland is based
land, $2.70.
upon the city valuation, and in addition to this there is for this
purpose a valuation of $3,982,191 outside of the city of Portland.
Pennsylvania.
—In
this state the personal property
ject to taxation for city purposes,
and
consisted of horses
cattle.
which was sub-
and which
is reported in Table 28,
Philadelphia: The real and per-
sonal property of Philadelphia
is subject to a number of rates, according to the character and location of the property. Property is
classified as "city," "suburban,"' or "farm," according to its loca-
tion in the closely settled parts or in the sparsely settled portions
of the city or its use wholly for agricultural purposes.
These
property are subject to two rates, according to their location within or without certain poor districts, which are subject to
classes of
special poor rates.
The
several classes of property in the territory
77
a tax rate of $1.25, and another based on a valuation of $830,937
of $2.90.
There are a large number of school districts in
the city, and the rates for these districts vary from a fraction of a
with a rate
dollar to
$8—the average
rate being $1.90.
The average
rate for the
entire municipality
was $14.86. Allegheny: The valuation reported for general city purposes was $86,664,700, taxed at a rate of.
$11.
This does not include the valuations of suburban and farm
property. In addition there is a special sewer tax levy on a valuation of $43,388,500 with a rate of $0.30, and also one for school purposes, based upon the city valuation, at a rate of $4.50.
There was
a levy by wards for school building purposes which varies from
$0.75 to $5.50. The average levy for the municipality was $18.33.
Scranton: For charitable purposes the borough of Dunmore is annexed to Scranton. The valuation of this borough is much smaller
than that of Scranton. The tax rate of this poor district was $4.50,
based upon the county valuation, which was $24,372,765. The
rate of taxation varied according to the amount of improvements
from $2.54 on lots with no improvements to $5.08 on lots fully improved, with an intermediary rate of $3.39 on lots partially improved. The school rate was uniform throughout the city and
was $6.01. The average rate was $4.60. Erie; No personal property was assessed for local purposes.
The assessment on occupations was included with valuation of real property, as it was not
The aggregate of all valuations subject to
assessments for municipal purposes was $21,161;097. The levy for
city purposes was at the rate of $14.25 and that for school purposes
at the rate of $8.
Wilkesbarre: The rates for this city were $6 for
reported separately.
general city purposes and $5 for school purposes. The valuation of
occupatipns was $2,219,380. Harrisburg: The rate for general city
purposes was $8 and that for school purposes $7. The valuation of
occupations was estimated as $1,550,000. Lancaster: The rate of
taxation for general city purposes was $8 and for school purposes $5.
The value
occupations was placed at $750,000. Altoona: The
was $10 and that for school purposes $7. No report was made as to the valuation of occupations.
Johnstown: The rate for general city purposes was $8.20. The
school districts were divided into four parts, as follows: One with a
of
rate of taxation for city purposes
on a valuation of $14,273,651; one with a rate of $9.30
on a valuation of $381,685; one with a rate of $9.80 on a valuation of
$938,260; and one with a rate of $10.80 on a valuation of $200,725.
rate of $8.30
The rates in the last three valuations are higher than the general
school rate of $8.30, because a special levy was issued for the payment of debt incurred before these districts became a part of Johns-
city real
town. Theaveragerateforschoolpurposeswas$8.45. Suchpersonal
property as may have been assessed in this city was included with
the real property. McKeesport: The rate for general city purposes
was $10.75 and that for school purposes $8.50. In certain wards
containing railroad property there was an additional levy on a
property subject to the higher of the two rates was valued at
$1,080,685,711 with a rate of $15, while that subject to the lower
rate was valued at $58,595,035 with a rate of $14.50.
The real
valuation of $8,380,000 at a rate of $0.25, making the average rate of
the city $19.36. Allentown: The rate for general city purposes was
$6.44 and that for schools $5.10. York: The rate for general city
property classed as suburban property had a valuation of $29,471,630
with a rate of $10, and a valuation of $39,322,615 with a rate of $9.67.
The real property classed as "farms" had a valuation of $14,258,725
with a rate of $7.50,' and a valuation of $14,797,210 with a rate of
$7.25.
Personal property subject to a rate of $15 had a valuation
of $1,403,154, and that subject to a rate of $14.50 had a valuation of
The total valuation of all property was $1,238,861,426,
$327,346.
and the average rate was $14.51. Pittsburg: Property is classified
The first is assessed at its full
as "city," "suburban," or "farm."
purposes was $8.45 and that for schools $6.55.
occupations was reported as $756,215. Chester:
of the districts
which contribute nothing
to the support of Phila-
delphia poor, but do contribute to the support of the poor in disoutside of the city, have a slightly iower rate
tricts largely situated
than the same
class of
property in other territory.
value; the second, at two-thirds
half its value.
value.
its
value,
All personal property
The amount
is
and the
The
third, at one-
listed at its full assessed
of real property assessed at full
value was
$275,481,695; that at two-thirds value, $119,229,467; and that at
one-half value, $4,271,731; while the personal property was valued
at $2,269,695.
The
general rate of the city was $12.94.
In addi-
were levies for the payment of debt for certain
annexed territory, one levy based on a valuation of $1,137,812 with
tion to this there
The valuation of
The rate for city
purposes was $10 and that for schools $6. Newcastle: The' rate for
city purposes was $10 and that for schools $8.
Rhode Island.— Woonaocket: In this city a straight rate of taxawas reported, including the levy for the state. The rate
reported in Table 26, $14.49, was for municipal purposes only.
South Carolina. Charleston: Real property valuations included
$646,550 and personal property valuations included $272,880 of
tion of $16
—
railroad property.
amounting
The
gross earnings of insurance
to $864,735, are reported in the
companies,
column "subject
to
other taxes," and the tax was at the rate of $26.50. The rate for
general city purposes was $26.50 and that for schools $1.
r«nr»«ssee.—Memphis: In this city for purposes of taxation there
districts with different rates of levy
one, called "old
—
were three
limits,"
called
had a value
"new
of $36,098,815
with a rate
of $6.40; another,
limit," had. a valuation of $4,833,750 with a tax rate
STATISTICS OF CITIES.
78
of $1.30;
and the third
district, called
"annexed
territory,"
had a
valuation of $19,720,168, but the reports showed no rate of levy and
no levy. From the data at hand it would appear that there were no
taxes levied in this district for the fiscal year 1905.
The
general
city valuation, $63,095,346, was taxed at the rate of $21.23.
average rate was $23.33.
was included $2,223,419
The
In the personal property valuation there
6f railroad property.
Nashville:
The
per-
sonal property valuations included $584,744 of railroad property.
Knoxville:
The
personal property valuation included $353,320 of
steam railroad property, $2,735
of telegraph property $98,940 of
telephone property, and $396,984 of street railway property, subThere is also a valuation
ject to other than general property taxes.
of $83,374 subject to a 3 per cent tax on gross income of gas companies.
The personal property valuation included $754,561
Chattanooga:
of railroad property.
— San
Antonio: There are nine improvement districts in
this city, valued as a whole at $19,813,660, which were included in
Texas.
the city valuation.
There are specific levies in these
districts,
ranging in rates from $0.50 to $2.50. The general levy for the city
government was $17 on a valuation of $36,255,380. The average
Dallas:
rate, including the improvement districts, was $17.99.
The personal property valuation included
$2,312,975 of franchises,
which $1,951,825 is the valuation of the street railways and electric light plant and $361,150 the valuation of the gas plant.
Galveston: The rate of taxation for city purposes was $15.20 and that
for schools $2, the latter being based on the city valuation.
Salt Lake City: Personal property valuation included
Utah.
of
—
The
$1,689,401 of railroad property.
rate of taxation for general
was $11 and that for schools $8.20.
Real property valuations
included
$1,089,720 and personal property $6,218,648 of railroad property.
Norfolk: There are three valuations subject to taxation other than
city purposes
Virginia.
—Richmond:
Bank
general property, as follows:
stock, $3,302,985, at the rate of
$8: intangible property, $2,464,715, at the rate of $8;
The
$455,580, at the rate of $14.
and incomes,
gross receipts of street railways,
were taxed at the rate of $50.
There was a general city levy on a valuation of $61,243,6*1 at the rate of $14, and a special levy on South
Seattle ^being within the new city limits on a valuation of
In addition to these there was a school
$4,535,262 at the rate of $13.
levy on a valuation of $65,778,953 at the rate of $6. Tacoma: Per-
amounting
to $371,406,
Washington.
—Seattle:
—
—
sonal property valuation included $337,655 of railroad property.
The
general city levy was on a valuation of $22,948,577 at the rate
There was a specific levy on a valuation of $2,311,738 at the
of $15.
and a school levy on a valuation of $25,260,315 at the
Spokane: There was a general levy on the total city
valuation of $13, and a school levy of $8 on the same valuation.
West Virginia. Wheeling: The rate of taxation for general city
purposes was $7.50 and that for schools $5.60.
Wisconsin: The so-called county school tax of Wisconsin was
not a county tax but a local tax, and, in Table 28 is included in the
municipal taxes for all the cities of the state with the exception of
Oshkosh and La Crosse, where the amount of this tax was not reported. Milwaukee: The tax rate for municipal purposes was
In addition, there
$18.76, of which $2.97 was for school purposes.
was a tax levied for street improvements in each ward at varying
rates, the average being $1.68, and a tax was levied on sewer disSuperior: The rate for city
tricts, the average rate being $0.70.
purposes was $17.84 and that for schools $14.34. In addition, there
was an amount of $10,565 levied for sewer districts, but the rate of
this levy is not reported nor was it stated upon what valuation it
rate of $13.56,
rate of $8.
—
—
was made.
groups of cities is that shown in Table 1. The population given in Table 1 for the cities of Kansas and
Michigan is based upon the state census report for
1904; that for the cities of Florida, Iowa, Massachusetts, Minnesota, New Jersey, New York, Rhode
Island, and Wisconsin was derived from state census
reports for 1905; and that for all other cities was estimated wholly upon data of the United States censuses
and 1900.
The population given
of 1890
1 and the per capita
and 31 based thereon are
groups of cities and for most indi-
in Table
figures of Tables 29, 30,
fairly correct for
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.
On page 35 of Bulletin 50 are presented two tables
showing the possibilities of error in Census estimates
of population and the per capita averages based
vidual
cities,
The
thereupon.
tables referred to give certain per
capita averages for 46
New York
estimates of population for 1904
cities
based upon two
—one predicated upon
the United States censuses of 1890 and 1900, and the
other upon the state census of 1905 and the United
States census of 1900.
number
The averages showed a
variations in
of
the relative rank
large
of
the
where the averages were computed from the
two estimates of population, but the amount of such
variations was very small in the majority of cases,
showing that for all practical purposes the census
estimates of population were correct as the basis of
per capita averages in 43 out of 46 cases. Those
interested in the study of this subject are referred to
Census Bulletin 50.
cities
—
Table 29.
This table presents the per capita averages of the principal classes of corporate payments
and receipts or total payments and receipts after
the elimination of
in error,
all
and service
for decrease
in
the
duplications due to
transfers,
value of
payments
and after allowance
permanent improve-
ments due to the sale of real property. The table
shows for nearly all classes of payments and receipts
increases similar in proportion to the increase in the
population of the cities the larger cities of Group
I having corporate per capita payments exceeding
those of Group IV by 68.9 per cent, and corporate
per capita receipts by 67.3 per cent. To this gene-
—
ral rtde there is
tion
worthy
debt reduction.
as well as
shown by the
of note.
table only one excep-
It is in the net
payments for
Such payments are greater relatively,
more frequent,
in the smaller cities than
in the larger.
Tables
29,
—
30,
and
31.
Per capita averages. Certain per capita averages are
given in Tables 29, 30, and 31. In computing them
the population employed for the several cities and
The
American cities as a whole to finance
improvements in large part from revenues and only in lesser part from. loans is brought
policy of
their public
out quite forcibly in Table 29. The average per
payment for outlays in the 154 cities was $8.29
capita
—
DESCRIPTION OF GENERAL TABLES.
and the average per capita receipt on account of new
loans in excess of payments of such loans was $2.99.
Of the costs of outlays, 63.8 per cent was met from
revenue and only 36.2 per cent from loans and cash
on hand. The corresponding percentages paid from
revenue for the groups of cities were as follows:
Group I, 58; Group
Group ly, 73.
Table SO.
II,
83.5;
Group
III,
72.2;
Table XXI.
increase relatively with the increase in the size of
cities, to which attention was called in the text for
Table 29, finds most striking confirmation in the
Table
30.
The most important features
of this table and the
other tables with per capita averages consist in the
great differences shown by different cities in the
amounts of total and per capita payments and receipts of the several classes.
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 report.
In the case of most
of the cities the variations in per capita payments
and receipts reflect differences in municipal organization or administration; for a few they unquestionably result from imperfections of the Census report,
due to a faulty presentation of data or to inaccurate
estimates 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.
This table presents summaries of the
Table 31.
total receipts and per capita average receipts of speciThese receipts are
fied classes of general revenue.
arranged under the heads of general property taxes,
—
and business taxes, poll taxes, refrom liquor licenses and taxes, from all other
licenses and departmental permits, and from all other
These receipts include the dupligeneral revenue.
cations due to receipts in error that were subsequently
corrected by refund payments and, in the case of a
few cities, small amounts of service transfer receipts.
special property
ceipts
These duplications could be eliminated only in the
They exaggerate the totals and
totals of Table 30.
averages of Table 31 by a little less than 1 per cent.
Per cent distribution of
source,: 1905.
—
This table presents summaries of the
payments and per capita payments of speciiied
expenses and outlays. The expenses given in the
table include all those for general and special services other than such expenses for schools, which are
given in Table 32. The figures for outlays are those
of the most importance.
The per capita averages
for the totals of the general and special service expenses and outlays are given in Table 29. The tendency for the payments for expenses and outlays to
totals of
Table xxi shows the relative importance of the
various classes of general revenues in the cities of the
several groups.
This table is computed from the
details given in Table 31.
and
total
79
GKOUP OF
CITIES.
all general revenues,
hy
STATISTICS OF CITIES.
80
This
lands, buildings, etc., used for school purposes.
is
done in Table
In this table there are pre-
32.
sented in parallel columns the total payments for
salaries of teachers, and all other payments for school
given in Table 28, and the average rate of interest
paid by the several cities on city debt obligations is
presented in Table xx, page 70. The aggregate of
are
is
also given.
of the four items per capita figures are
,
For
com-
puted, which are given in the adjoining column.
The per capita interest cost upon school investments varies in the several cities from 18 cents in
Charleston, S. C, and 22 cents in Atlanta, Ga., to
$1.33 in Denver, Colo., $1.35
m
Pueblo, Colo., $1.43
in Newton, Mass., and $1.53 in Spokane,
Wash.
In
Group I the variation is from 27 cents in Baltimore,
Md., to $1.03 in Boston, Mass.; in Group II, from 22
cents in Atlanta, Ga., to $1.33 in Denver, Colo.; in
Group III, from 18 cents in Charleston, S. C, and 27
cents in Elizabeth, N. J., to $1.29 in Hartford, Conn.;
and in Group IV, from 26 cents in Knoxville, Tenn.,
For the several groups
to $1.53 in Spokane, Wash.
the extremes were 60 and 68 cents, with a mean of
64 cents, the largest amount being for Group III and
the smallest for Group IV. The extreme variation
for individual cities suggests the probability to which
the Census has previously called attention in Bulletins 20, 45, and 50, that few cities have a trustworthy
statement of the cost or value of any of their public
properties.
The basis of any truly comparable statistics of governmental costs must start from fairly
correct statements of the costs of governmental prop-
The column
per capita interest charges
on the value of school investments emphasizes this
statement.
The aggregate per capita costs for school purposes
for the 154 cities was $4.67, and varied in the four
erties.
of
groups from $4.31 for Group IV to $4.93 for Group I,
increasing from the group first mentioned to the one
The aggregate costs varied from
last mentioned.
$1.68 in Charleston, S.
C,
$1.96 in Knoxville, Tenn.,
and $1.98 in Montgomery, Ala., to $7.22 in Boston,
Mass., $7.90 in Newton, Mass., $8.40 in Spokane,
Wash., and $8.67 in Pueblo, Colorado.
Payments for
outlays.
—The per capita payments for
school outlays varied in the four groups of cities from
83 cents in Group III to $1.68 in Group I. The corresponding average payments for Groups II and TV were
91 cents aild 94 cents, respectively, showing no great
variation in the case of cities with a population
between 30,000 and 300,000.
Receipts
from
receipts of schools
etc.,
was
subventions,
etc.
—The
number
relative
TMs
each
Group II and only 51 cents
from subventions, grants, charges,
These receipts
for the 154 cities 66 cents.
differed greatly in the several cities, being 92 cents for
Group
of children to 1,000 of population.
however, explains only a portion of the
differences shown in the table, of which some factors
fact,
unknown.
In calculating the per capita figures for the groups,
and for the 154 cities as a whole, the population of
Savannah and Augusta, Ga., Jacksonville, Fla., and
Macon, Ga., were omitted, there being no statistics
for schools in these cities, since the schools are operated
as a part of the
county school system.
Table
Per
by
33.
and
special service
—Table 33 presents a per cent
of distribution,
cent distribution of general
expenses.
object of payment, of general and special service
This table brings out in strong relief the
expenses.
importance of the expenses for a number of purThe expenses
for general government were greatest for the cities of
relative
poses
among cities of the several groups.
Group
constituting 9.9 per cent of their total ex-
I,
penses; while they constituted only 7.1 per cent of
those of Group IV, and 7.5 per cent of those of the
other groups.
The percentages for the police department expenses
form a more or less regular series from the cities of
Group IV to those of Group I, being 8.7, 9.7, 10.5, and
14.2 per cent, respectively.
The corresponding percentages for the fire department make a series of the
opposite character, the smallest being for
the largest for
and
Group IV,
Group
I
and
as follows: 8.5, 11.1, 11.2,
11.3.
The percentages
for health conservation, those for
libraries, art galleries,
" miscellaneous," are
and museums, and those
same for
for
substantially the
.all
being in the case of libraries 1.2 for all groups,
and varying for health conservation from 1.3 in Group
cities,
Group I; for "miscellaneous," from 1 in
Group III to 2.2 in Group IV. No particular signifiII to 1.5 in
cance can be attached to the variations of the lastgroup, as the data included are not themselves
fully comparable.
The expenses for sanitation, those for charities and
named
and those for recreation, are shown to rise
regularly from the cities of Group IV to those of Group
I, the percentages being, for the four groups, in the
order mentioned, as follows: For sanitation, 5.3, 6.6,
corrections,
6.2,
and
and
8; for charities
and
6.6;
and
corrections, 3.5, 4.1, 4.3,
for recreation, 1.3, 2.1, 2.6,
and
3.5,
respectively.
The other
per capita
for those of
I.
As a rule the larger cities receive less proportionately than the smaller, because of the difference in the
expenses, and the interest an the value of school
That value is
buildings, grounds, and equipment.
these three factors of school costs
.
those of
principal expenses
—increasing
tendency
Group
I to those of
relatively
Group TV.
show the opposite
from the cities of
The percentages
this class are, in the order of the
of
groups mentioned
above, as follows: Highways, 9.1, 14.1, 13.2, and 15
DESCRIPTION OF GENERAL TABLES.
schools, 24, 28.7, 29.2,
and
any
and
The expenses
11.8.
30.6; interest,9.5, 10.2, 12.1,
for schools are the largest for
single group of general costs of government, and
while the per capitas of those expenses increase with the
size of cities, other city expenses increase so much
faster proportionately that the expenses of the cities of
Group IV
for schools are relatively 25 per cent greater
The most important
which
list
of such information is given in the
which presents the same in the
numbers:
follows,
order of the city
New
81
York, N. Y.
—16 inspectors, 85 captains, and 411 sergeants.
All detectives rank as sergeants.
—1 general superintendent, assistant superintendand 241 sergeants.
Philadelphia, JPa. — 1 superintendent, 1
marshal, 1 assistant
Chicago, III.
1
ent, 15 captains, 60 lieutenants,
fire
The percentages for individual
those for groups shown in Table 33,
than those of Group
cities, as
well as
I.
should be studied in connection with the averages of
Tables 23, 29, 30, 31, and 32.
iire
marshal, 1 drill master, 6 captains, 37 lieutenants, and 274
sergeants.
—1 chief, assistant chief, inspector, 12 captains,
sergeants.
Mass. — 1 superintendent, 2 deputy superintendents, 20
St. Louis,
Boston,
Table
—
—
operated by private companies.
—1 marshal, 1 deputy marshal, 9 captains, 19 lieusergeants.
Cleveland, Ohio. — chief,
inspector, 4 captains, 27 lieutenants,
and 29 sergeants.
superintendent, 2 inspectors,
Buffalo, N. Y. — 2 commissioners,
Baltimore, Md.
tenants,
and 145
1
1
1
13 captains, 43 desk sergeants, 15 detective sergeants, 39 sergeants,
and 1 chief of detectives.
San Francisco, Cal. 1
—
chief, 1 captain detective, 6 captains, 12
lieutenants, 40 sergeants,. and 18 corporals.
Pittsburg, Pa.
—
1 chief
superintendent, 1 assistant superintend-
ent, 5 inspectors, 6 captains, 13 lieutenants, 20 sergeants,
tain of detectives.
Cincinnati, Ohio.
—1
Police department.
—Table 35 presents an exhibit
chief, 3 inspectors, 1 lieutenant detective,
—1 superintendent, 14 captains, 25 lieutenants, 37
detectives.
inspector, 1 captain, 6 lieutenants,
Milwaukee, Wis. — chief,
and 16 sergeants.
police, 1 inspector's aide, 6 capOrleans, La. — 1 inspector
14 sergeants, 24 corporals, and 1 chief detective.
— chief, assistant chief, 4 captains, 12 lieuWashington, D.
tenants, and 65 sergeants.
— chief, 5 captains, 18 sergeants, 9 detective
Newark, N.
geants, and 11 roundsmen.
Minneapolis, Minn. — 1 superintendent, 1 assistant superintendDetroit, Mich.
and 11 lieutenants
the employees and equipment of the police department
The figures show a marked genof the several cities.
eral tendency to increase the regular police force with
the increase in the size of cities. For the 154 cities
there were for each 10,000 inhabitants an average of 16
the fourth group
this average was 11.2; in those of the third group, 12.5;
in those of the second group, 13 and in those of the
first, or the largest cities, 18.9, or substantially 50 per
cent more than in the cities of the fourth group. To
regular policemen.
In the
cities of
;
this general
tendency for increasing the number
of reg-
ular policemen with the increase in size of cities there
are a number of exceptions, which may be noted in
every group. The small relative number of regular po-
licemen in some cities is accounted for by the large
number of policemen serving without pay. In some
cities the relatively small police force makes it necessary for the citizens to employ at private expense many
belong several cities reportof policemen serving withnumber
considerable
ing a
of similar policemen in
relation
exact
The
out pay.
force is not disclosed
police
regular
the
to
other cities
watchmen.
To
this class
by the reports nor by the table.
In addition to the data given
Officers and detectives.
to the employees of the poreference
with
in Table 35
—
department, the schedules reported considerable information relating to pohce officers and detectives.
lice
14—07
6
of
1
of
Neil)
of
1 cap-
ing 13 patrolmen detailed as detectives.
sergeants,
35.
and
20 lieutenants, 31 sergeants, 10 corporals, and 20 detectives, includ-
1
Table
and 25
detectives.
and gas works. ^This table includes
only electric light and gas works which are owned or
operated by the city. Of the 154 cities from which
reports were secured in 1905, 17 reported electric light
works in 1902, 19 in 1903, and 22 in 1905. Of the
latter number, those of St. Louis, Mo., Columbus, Ohio,
Little Rock, Ark., and Springfield, 111., were operated
solely for lighting city streets and buildings, and those
of Chicago, 111., were principally so employed.
Of the 154 cities, 5 reported gas works in 1902, and 6
In 1904, 5 were operated as well as
in 1903 and 1905.
owned by the city; and 2 those of Philadelphia and
Toledo were owned by the cities but leased to and
—
1
1
and 98
captains, 39 lieutenants, 65 sergeants, 1 chief of detectives,
34.
Electric light
Mo.
13 lieutenants,
tains,
1
1
C.
ser-
1
J.
ent, 5 captains, 5 lieutenants, 1 court lieutenant, 3
5 court sergeants, 3
Jersey
Citxj,
N.
J.
mounted
—
sergeants,
1 chief, 1
and 14
desk sergeants,
sergeants.
inspector, 7 captains, 26 sergeants,
and 19 roundsmen.
—1 chief, assistant chief, 6 captains, 10 lieutenand 1 chief detective.
Indianapolis, Ind. — 1 chief, 2 captains, 1 captain of detectives, 1
lieutenant, and 16 sergeants.
— chief, deputy chief, 2 warrant
8 capProvidence, R.
Louisville,
Ky.
1
ants, 10 sergeants, 16 corporals,
1
I.
tains,
8
lieutenants,
officers,
1
15 sergeants,
5
detectives,
and
6 district
detectives.
—1 chief, captain, 5 lieutenants, and 9 sergeants.
—1 chief, 6 captains, 6 lieutenants, and 15
sergeants.
detectives, 6 captains,
Mo. — 1 chief, 1 inspector
Kansas
8 lieutenants, and 26 sergeants.
inspector, 8 lieutenants, and 8
chief,
Toledo, Ohio. —
geants.
detectives, and 8
Denver, Colo. —1 chief, 2 captains, 1 captain
sergeants.
assistant superintendent, 2
Allegheny, Pa. — superintendent,
captains, 8 lieutenants, and 8 sergeants.
Columbus, Ohio. — 1 chief, 1 captain, 6 sergeants, and 1 chief detective.
deputy chief, 3 captains, 2 lieutenWorcester, Mass. — 1 chief,
ants, and 5 sergeants.
—1 chief, 2 captains, and 11 sergeants.
Los Angeles,
St.
Paul, Minn.
Rochester,
N.
1
Y.
of
City,
1
ser-
1
of
1
1
1
Cal.
STATISTICS OF CITIES.
82
—
Memphis, Tenn.
1 chief, 2 captains, 4 sergeants,
and
1 chief de-
N. J.— I chief, 2 captains, 8 sergeants, and 2 detect
There are two detective sergeants.
Elizabeth,
ives.
tective.
Otnaha, Nebr.
—
1 chief, 2 captains, 1 chief detective,
geants.
New Haven, Conn.
—
ser-
Wdterbury, Conn.
No
1 chief, 4 captains, 16 sergeants, 1 captain
—
chief, 1 captain, 3 lieuten-
(4)
men on
St.
Three
1
1
Seattle,
officer.
1
1
1
lieutenants, 5 inspectors,
and 3
sergeants.
—
captain, lieutenant, and 6 sergeants.
Reading, Pa. — chief and sergeants.
Richmond, Va. —
inspector,
superintendent
3 captains, and 8 sergeants.
Tenn. —
3 lieutenants, and 6
—
sergeants, 4 roundsmen, and
capTrenton, N.
Wilmington, Del. —
2 captains, and 10 sergeants.
—
Camden, N.
3 captains, and 8
Bridgeport, Conn. — superintendent,
captain, 2 lieutenants,
and 5 sergeants.
deputy
captain, 2 lieutenants,
Lynn, Mass. —
Hartford, Conn.
1 chief, 1
1
1
6
1 chief, 1
Nashville,
1
of patrol,
sergeants.
1 chief,
J.
1 chief, 6
2
tains.
1 chief, 1 clerk,
sergeants.
1 chief,
J.
1
1
1 chief, 1
and
chief, 1
5 sergeants.
—1 chief, 1 chief detective, 4 captains, and 12
geants.
All detectives are sergeants.
Des Moines, Iowa. — 1 chief, 2 captains, 2 sergeants, and 3 desk
sergeants.
New Bedford, Mass. —1 chief, 2 captains, 7 lieutenants, and 6
Troy, N.
Y.
ser-
sergeants.
1 assistant marshal, 1 captain,
—1 chief, 2 captains, and 2 sergeants.
Lawrence, Mass. — 1 marshal, 2 assistant marshals, and 2 sergeants.
sergeants,
Somerville, Mass. — chief, 1 captain, 3 lieutenants,
and 1 inspector.
Kans. — 1 chief, 1 captain, and 6 sergeants.
Kansas
Savannah, Ga. — 1 superintendent and sergeants.
— captains, sergeants, 6 roundsmen, and 1
Hobohen, N.
— superintendent, 1 captain, lieutenant, and 3
Peoria,
sergeants.
captain, and 4 lieutenants.
Dulitth, Minn. — 1 chief, 5 sergeants,
N. Y. —1 chief, 1 deputy chief, 1 captain, and 2 sergeants.
Sergeants are detailed as detectives.
Manchester, N. H. — 1 chief,
deputy chief, 1 captain, and 2
one detective.
There
geants.
Evansville, Ind. — 1 superintendent, 2 captains, 3 sergeants, and
1 chief detective.
Yonhers, N. Y. — 1 captain, 5 sergeants, 4 roundsmen, and 2 actOakland, Cal.
1
4.
City,
6
2
J.
6
chief.
III.
1
1
1
Utica,
1
ser-
is
ing roundsmen.
There
San
is
—
Detectives are patrolmen temporarily detailed.
no fixed number.
Antoiiio, Tex.
—
1
marshal and 2 assistant marshals.
and 6 sergeants.
and 2 roundsmen. AU detectives
1 chief, 1 captain,
1 chief, 1 captain,
Pa.—l
chief
and 4
There are no patrol-
sergeants.
special duties.
Y.—l
Schenectady, N.
chief, 1 assistant chief,
and 10
sergeants.
sei-geants are detailed as detectives.
Va.—l
Norfolk,
chief, 2 captains,
and 10
sergeants.
Houstcm, Tex.— I chief, 1 assistant chief, 2 sergeants, and 1 warrant officer. Detectives are patrolmen in plain clothes.
Charleston, S. C.—l chief, 3 lieutenants, 2 sergeants, 8 line sergeants,
and
1 chief detective.
— chief, lieutenant, and. 3 sergeants.
— city marshal and 2 deputy marshals.
Dallas, Tex. — 1 chief, 4 sergeants, 2 captains, and 1 chief detectTacoma, Wash. — 1 chief, 2 captains, and 3 sergeants.
Harrisburg, Pa.
1
1
Portland, Me.
1
ive.
Terre Haute, Ind.—l superintendent, 2 captains, 3 sergeants, 2
desk sergeants, and 1 chief detective.
—1
lieutenant, 3 sergeants, and 1 clerk
lieutenant, and 2
captain,
Fort Wayne, Ind. —
geants.
assistant marshal,
captain, and
Holyoke, Mass. — marshal,
lieutenant.
lieutenant.
captain, and
Akron, Ohio. —
Brockton, Mass. — marshal,
deputy marshal, 2 captains, and
inspectors.
lieutenant.
There are
Saginaw, Mich. —
2 captains, 3 lieutenants, 2 patrol
geants, and 5 sergeants.
Lincoln, Nebr. —
2 captains, and
sergeant.
Lancaster, Pa. —
lieutenant, and 2 sergeants.
Covington, Ky. —
sergeant, and 3 lieutenants.
Altoona, Pa. —
lieutenant, and 1 sergeant.
Spokane, Wash. —
captain, 2 sergeants, and
commisBirmingham, Ala. —
captain, 2 lieutenants, 1 desk
geant, and
assistant desk sergeant.
—
Pawtucket, R.
captain,
lieutenant, and 1 sergeant.
South Bend, Ind. — superintendent and 4 sergeants.
— chief and 2 assistant
Binghamton, N.
One
the
detectives
acting roundsman.
Augusta, Ga. —
2 lieutenants, 1 orderly sergeant, and
Youngstown, Ohio.
chief, 1
to chief.
1
1 chief, 1
ser-
1
1
1
1
1
1 chief, 1
1
1
1
also 5
1 chief,
ser-
1 chief,
1
1 chief, 1
1 chief, 1
1 chief, 1
1 chief, 1
1
sioner.
1 chief, 1
ser-
1
1 chief, 1
I.
1
1
Y.
Mass.—l city marshal,
1 lieutenant, and 4 sergeants.
Springfield,
3 sergeants.
duty were reported.
rank as sergeants.
Scranton, Pa.
J.
—
and
1 superintendent, 1 captain,
Salt Lake City, Utah.
Wilkesbarre,
—1 superintendent of police, 1 captain, 4 lieutenants, and 4 sergeants.
Joseph, Mo. — 1 chief, 1 captain, and 2 sergeants.
— chief, 1 captain, and 12 sergeants.
Paterson, N.
Fall River, Mass. — 1 marshal, 1 assistant marshal, 5 captains, and
6 lieutenants.
Portland, Oreg. — 1 chief, 4 captains, and 3 sergeants.
Atlanta, Ga. —1 chief, 3 captains,
sergeant o^ detectives, and 6
patrol sergeants.
Wash. — 1 chief, 3 captains, and 6 sergeants.
Dayton, Ohio. —1 chief, 1 captain, 7 sergeants, and 1 court
Albany, N. Y. — chief, 6 captains, and 20 sergeants.
Grand Rapids, Mich. — 1 superintendent, 1 captain, 1 lieutenant,
and 3 sergeants.
Cambridge, Mass. — chief, 1 deputy chief, 3 captains, 6 lieutenants, and 6 sergeants.
Lowell, Mass. — superintendent, 1 deputy superintendent, 3
—
details for special
Erie, Pa.
and 1 sergeant detective.
Syracuse, N. Y. 1 chief, 1 deputy
ants, and 5 sergeants.
detective,
and 10
1
chiefs.
of
is
1 chief,
7
patrol sergeants.
—1 chief and 5 sergeants.
—1
lieutenant, and 3 sergeants.
Johnstown, Pa. — 1 chief, 1 lieutenant,
sergeant, 1 day warden,
Bayonne, N.
J.
Mobile, Ala.
chief, 1
1
and 1 night warden.
McKeesport,
Pa.—l
chief, 2 lieutenants, 1
ordinance
officer,
and
2 desk sergeants.
Dubuque, Jowo..— 1
chief, 1 captain, 1 sergeant,
and
1 roundsman.
—1 chief, 1 captain, and 1 sergeant.
Springfield, Ohio. — 1 chief, 1 inspector, and 4 sergeants.
Butte, Mont.
Va.—\ chief, 2 lieutenants, and 2 roundsmen.
lowa.—l chief, 1 captain, and 2 desk sergeants.
Mich.—l superintendent, 2 captains, 3 sergeants, 1
Wheeling, W.
Sioux
Bay
City,
City,
geant (court
officer), 1
and sanitary
Allentown,
sanitary officer, 1 truant officer,
ser-
and 1 truant
officer.
Pa.—l
chief, 1 night sergeant,
and
1 acting house
sergeant.
Davenport, lowa.—l chief, 1 captain, 1 deputy marshal, and 2
sergeants.
Montgomery, Ala.—l chief, 1 captain, and 2 sergeants.
III.
1 chief, 1 lieutenant, and 4 sergeants.
East St. Louis,
—
DESCRIPTION OF GENERAL TABLES.
Little
Rock, Arh.
—1
chief detective, 1 chief, 1 captain,
and 3
sergeants.
Quincy,
—
—
III.
York, Pa.
and 2
1 chief
sergeants.
1 chief, 2 sergeants,
and 1 roundsman.
— chief and 3 sergeants.
Maiden, Mass. —
lieutenant, and
sergeants.
Canton, Ohio. —
captain,
lieutenant,
sergeant, and
superintendents
— chief and 1 sergeant.
Passaic, N.
Haverhill, Mass. — city marshal,
assistant marshal,
captain,
and sergeant.
Topeka, Kans. —
sergeants, and
police judge.
Salem, Mass. — marshal,
assistant marshal,
captain, and
Springfield, III.
1
1 chief, 1
2
1 chief, 1
1
2
1
of patrol.
1
J.
1
1
1
1
1 chief, 2
1
1
1
1
1
sergeant.
N. J.— I
Atlantic City,
are 4 regular detectives,
chief, 1 captain,
and
and 8
sergeants.
There
also 2 foreign detectives part of the
83
be called "assault and battery," in a third "drunkenness," and in a fourth "violation of city ordinances."
The police authorities are wide awake to the importance of a uniform method for identifying criminals,
but do not appear to realize the need .of some uniformity of classification of offenses. With such classification a long step would be taken toward making
and crime of some value to the
student of social phenomena. Most of the data at
cominand for the purpose of compiling statistics of
statistics of arrests
arrests are of
but
little
same interpretation
statutes that they are given the
year.
Chester,
Pa.
—
1 chief, 1 sergeant,
and
desk sergeants.
2
—
lieutenant,
captain, and
sergeants.
—1
captain, 2 lieutenants, and 2 sergeants.
Superior, Wis. —
1 captain, and 4 sergeants.
Elmira,
Y. —
inspector,
captain,
detective
geant, and 2 roundsmen.
Knoxville, Tenn. —
2 lieutenants, 3 sergeants, and
desk
sergeants.
Newcastle, Pa. —
1 lieutenant, and 2 sergeants.
Jacksonville, Fla. —
lieutenant, and 2 sergeants.
South Omaha, Nebr. — chief and 2 captains.
— marshal, assistant marshal, and sergeants.
Rockford,
Chattanooga, Tenn. —
2 captains, and 2 sergeants.
Joplin, Mo. — chief.
Galveston, Tex. —1 chief,
sergeants, and
warrant
Fitchburg, Mass. — 1
captain, 2 lieutenants,
inspector,
and sergeants.
3 lieutenants, 3 brevet lieutenants, and
Macon, Ga. —1
sergeants.
Auburn, N. Y. —
captain, 2 roundsmen, and
sergeant.
Sergeant and roundsmen act as detectives.
Racine, Wis. — chief and 2 sergeants.
—
lieutenant, and 3 sergeants.
Woonsocket, R.
—
captain,
patrol sergeant, and 2 desk
geants.
captain,
lieutenant,
desk
Kalamazoo, Mich. —
patrol sergeant.
geant, and
2
and watchman.
Wichita, Kans. — 1
captain, and 4
deputy
Taunton, Mass. —
tenants.
—1
sergeant.
3 desk sergeants, and
Sacramento,
desk sergeant.
assistant chief, and
Oshkosh, Wis. — 1
desk sergeant.
captain, and
Pueblo, Colo. —
New Britain, Conn. —1 chief and captain.
captain, and 2 sergeants.
Wis. —
La
Chelsea, Mass.
1 chief, 1
Newton, Mass.
chief, 1
by
officials of all cities.
3
1
Table
1 chief,
1 chief, 1
JV.
1
1
ser-
1 chief,
2
36.
—
Arrests of children.
In Table 36 is presented a
tabulation of the arrests of children, so far as the same
1 chief, 1
1
1
1
2
1 chief,
1
2
chief,
1
officer.
1
1
2
chief,
2
1 chief, 1
1
1
I.
Joliet, III.
1 chief, 1
1 chief, 1
1
ser-
1
1 chief, 1
1
ser-
1
chief,
clerks,
1
chief, 1
1 chief, 1
lieu-
An
arrests are all included in Table 35.
the group totals, as well as of the figures for the indicities, calls attention to the great difference in
vidual
This difference
the classification of juvenile offenders.
which
is
offenders,
greater than in the case of arrests of
shown
in Table 35,
is
all
especially notable in
the offenses classified as "disturbing the peace" and
"assault and battery."
In some cities fighting by
children is classed as disturbing the peace and in
evidenced by
seven times as
numerous as the latter in Group II; six times as great
in Group IV; and only a little more than twice as
great in Group III. This discrepancy is due largely
to exceptional methods of reporting the brawls of
others as assault and battery.
This
the fact that the former offense
children
in
the city
is
is
of- Louisville,
Ky.
Such
dis-
crepancies emphasize the need of intelligent action
among police officials, looking toward uniformity in
the classification of crimes and misdemeanors.
Table
1
chief, 1
1
1 chief, 1
1
Crosse,
analysis of
1
chief,
Cal.
These
are recorded separately in the several cities.
1 chief,
III.
The
sociological significance.
exceptions to those general statements are found in
the case of major offenses which are so described in
1 chief, 1
—
Juvenile courts.
37.
—Table 37 presents an exhibit
of the
greater portion of the available statistical information
relating to the establishment
and jurisdiction of courts
and of the
System of patrol relief. The data recorded with
reference to systems of patrol rehef in the several
cities call attention to the difference in the signification
for juvenile offenders in our larger cities,
the police officials of the several cities assign to the
umn
terms "relief by section" and "relief by
The answers indicate that the smaller cities,
assign to the term "platoon" substantially
meaning that in the larger ones is given to
as a rule,
not returning. Fm-ther, the column if complete would
have to be used with judgment, or its figures would
the same
give rise to
"section."
—Table
platoon."
the term
cases brought before
is
them
very defective
for consideration.
One
col-
—that for the number of cases
wrong conclusions, because of the fact that
the percentage of cases returning is necessarily smaller
for courts which have been established only a short
35 contains an
A study of
time, and the percentage increases with the age of the
much evidence of
formity of classification of offenses. What in one city
is classed as "disturbing the peace" may in another
men, awake to the sociological significance of offenses of juveniles and adopt some
uniform basis of reports, a further advance may be «e-
Arrests, classified iy offense.
exhibit of arrests, classified
the table discloses
by
offense.
a want
of uni-
court.
If officers
connected with these courts,
are generally progressive
who
——
STATISTICS OF CITIES.
84
cured in the treatment of the crimes and misdemeanors
of juveniles.
Further, such a uniformity in the classification of the offenses of juveniles
and the methods
keeping court records would have a beneficial
upon the keeping of records of all courts and the
of
effect
classi-
Ohio.— Oi. the females arrested for the first offense, 1 was
by imprisonment, and 4 were released
on probation; for the second offense, 4 were released on probation.
By "imprisonment" is meant commitment to a children's home,
or an orphans' asylum, etc., since none of the juvenile offenders
were sent to penal institutions. The court is a city and not a
Toledo,
acquitted, 13 were punished
county
fication of criminal offenses of adults.
The volunteer probation officers shown in the table
are supported by different agencies in different cities
some by the society for the prevention of cruelty to
children, some by other charitable and religious bodies,
and some by the local boards of education. Of these
so-called voluntary agencies, a few are in part paid by
contributions for that purpose made by the several
cities.
institution.
Pa.—The cases of juvenile ofienders are taken to the
county juvenile court located in Pittsburg. In addition to the
cases here shown before the county juvenile court, there were 93
children before the police court during the year.
A regular juvenile session is held every TuesWorcester, Mass.
day for offenders 17 years of age and under. The police judge presides and the court has jurisdiction over several adjoining towns
Allegheny,
—
also.
Los Angeles, Cal.— Of the juvenile offenders tried for the first
were acquitted, 4 were punished by imprisonment, and
21 were released on probation.
Of the females arrested for the first offense, 10
Syracuse, N. Y.
were punished by imprisonment and 8 were released on probation.
The city, as such, has no juvenile court. There
Paterson, N. J.
is a juvenile court for the county, but offenses could not be segreoffense, 6
In addition to the information shown in the table
relating to juvenile courts
and the cases
tried before
them, the Census Office secured the following:
New York, N.
— Of the 3,651 offenders arrested for the
—
time
and released upon probation or parole in the year 1905, 1,319 were
released without formal trial or sentence, 2,213 were released upon
suspended sentence after trial, and 119 were released pending disposition of the cases; of offenders arrested for the second time, 375
were released on suspended sentence and 286 without sentence; and
of offenders arrested for the third time, 73 were released on suspended sentence and 120 without sentence.
Philadelphia, Pa.
Of the number" reported as punished by imprisonment, 71 offenders arrested for the first time, 30 for the second
time, and 7 for the third time were placed in private and charitable
Y.
first
—
—The records show a claasification
of offenders
by
Of those, the disposition of whose cases are shown in Table
were females: Offenders arrested for the first time
acquitted 72, punished by fine 18, punished by imprisonment 118,
and released on probation 38; offenders arrested for the second
time acquitted 10, punished by fine 1, punished by imprisonment
15, and released on parole 8; offenders arrested for the third time
acquitted 1, punished by fine 7, and released on parole 1.
Pittsburg, Pa.
The principal work of the court is to place children who are dependent in homes. The returns as given in the
sex.
37, the following
—
—
table are to a greater or less extent estimates.
—The municipal court attends to juvenile cases
morning This the only juvenile court.
N.
—Of the female offenders arrested the
Detroit, Mich.
on Saturdays
Jersey City,
all
in the
is
for
J.
first
by fine, 6 were punished
by imprisonment, and 45 were released on parole.
The sex of the offenders is recorded. Of the
Indianapolis, Ind.
time, 98 were acquitted, 5 were punished
—
offenders
shown
for the first
—the following were females:
in. the table
—acquitted
time
and released on probation
39,
punished by
18; arrested for
fine 3,
gated to answer the requirements of the schedule.
Portland, Oreg. Dependent and delinquent children are taken
Of the females thus brought before the court
to the juvenile court.
—
for the first offense, 80 were acquitted, 35 were punished by imprisonment, and 44 were released on probation; for the second
offense, 2
were punished by imprisonment and 5 were released on
probation.
—
Of those arrested for a second offense, 961 were
Atlanta, Oa.
males and 46 females. No separation by sex is shown concerning
the disposition of cases.
Dayton, Ohio. Juvenile cases are tried before the probate judge.
—
institutions.
Baltimore, Md.
—
Arrested
imprisoned 45,
the second time
—ac-
no separate juvenile court.
Cambridge, Mass. There is no organized juvenile court; but
since 1882 the third district court has had a juvenile session of the
regular court once a week, when juveniles under 17 years of age
have a separate trial. All offenses are included and the judge presides.
Recently the judge has taken each case into private chambers.
The court has one probation ofiicer for adults and minors.
In 1906 the legislature established a juvenile court in Boston, and
fixed for all Massachusetts courts the nature of complaints to be
made against juveniles under 17 years. All ordinary juvenile
offenders are summonsed to court as delinquents and given a preliminary hearing before a formal charge is made.
There is no juvenile court, but 1 probation
Hartford, Conn.
officer is appointed by the judge of the police court.
Bridgeport, Conn. There is no juvenile court, as 1 probation
officer is appointed by the city court.
Lynn, Mass. A juvenile court was established during the year
1905.
It had been customary to try juveniles separately before
the regular court convened, and 173 boys and 21 girls were tried by
the old court during 1905. There is 1 probation officer employed
There
is
—
—
—
—
punished by fine 1, punished by imprisonment 13, and
released on probation 6; arrested for the third time acquitted 1.
Providence, R. I. The city officials had a separate docket for j'uvenile cases, but in 1899 the state passed a law providing that they
should be tried on a separate day. The court set aside Saturday,
and cases are carried on the regular docket. There is no way to
separate thosoi arrested for the second and third times. The first
Of
arrests of male and female offenders are recorded separately.
the female offenders, 1 was acquitted, 2 were punished by fine, 3
were punished by imprisonment, and 4 were released on parole.
Of the females arrested for the first offense, 13
St. Paul, Minn.
were acquitted, 5 were sent to the state training school, and 57 were
released on parole; of females arrested for the second offense, 2 were
both courts are presided over by the same judge.
Of females arrested for the first offense, 2 were acquitted, 13 were
punished by imprisonment, and 15 were released on parole.
New Bedford, Mass. Juvenile sessions of the regular court are
held every Wednesday, the judge and the court room being the
same as those for adults. At the present time the juvenile court
cases are heard in a separate room.
Springfield, Mass.
There is no distinct juvenile court, but since
1877 there has been a separate session for juvenile offenders in the
sent to the state training school.
police court.
quitted
2,
—
—
—
Rochester,
rooms
for
the
N.
Y.
—The
trial of cases
police judges hold sessions in separate
on the infant docket.
rate from the regular police court docket.
This
is
kept sepa-
by the county.
Troy, N.
Y.
—The juvenile court
is
open
for
arraignment every
day, but the trial days are Tuesdays, Thursdays,
The court is held in a separate room from that used
and Saturdays.
by the criminal
court, although
—
—
adults,
the
and
first,
The juvenile
it is
cases are not separated from those of
make a division of those arrested for
impossible to
second, and third offenses.
of juveniles
A large proportion of the cases
were neglected children brought before the court
for
DESCRIPTION OF GENERAL TABLES.
guardians.
—Every Saturday the regular municipal court has
held in a separate court room.
It
under county jurisdiction.
Topeka, Kans. — The juvenile court
females punished by imprisonment
Pa. — There were
Besides these, there were 113 cases from December,
1904, to ISlpvember, 1905, including all the cases of truancy.
names showed several
The age
girls.
is
17 years,
and
naverhill, Mass.
The
a special session for juveniles.
all offenses
and 10 released on probation. Those reported in the table as being
punished by imprisonment are placed in reformatory schools for dependent children.
Newton, Mass. The county court has a session for the trial of the
—
—
cases of juveniles,
held for juveniles.
Of the females arrested for the first offense, 1
was acquitted, 1 was punished by fine, 14 were punished by imprisonment, and 3 were released on parole.
Peoria, III.
All juvenile offenders are tried in the county juve-
at the juvenile session.
—
—
—
nile court.
court.
TItica,
N.
—All cases juveniles are tried in the county
Y. —There
no separate juvenile court, but separate
of
is
Of the
were acquitted, 6 were punished by imprisonment, and 10 were released on parole; for second
offense, 6 were punished by imprisonment.
Evansville, Ind.
Of the females arrested for the first ofiense, 9
were acquitted, 7 were punished by fine, 4 were punished by imprisonment, and 26 were released on probation; for the second
offense, 3 were acquitted, 1 was punished by fine, 2 were punished
by imprisonment, and 4 were released on probation.
Elizabeth, N. J.
There is no juvenile court. One was established
in 1903, but because of the inadequacy of accommodations and other
facilities it was given up.
The police justice has jurisdiction over
sessions of city court are held for the trial of juveniles.
females arrested for the
first
when needed.
The regular police judge presides
Recently the judge has held the court for
the trial of cases of juveniles in private chambers.
Elmira, N. Y. There is no juvenile court. The city employs a
"police matron" who lias charge of children under 16 years.
^Pitchburg, Mass.
Of the females arrested for the first offense, 8
were acquitted, 4 were punished by fine, 4 were punished by imprisonment, and 37 were released on probation; for the second
offense, 1 was punished by fine, and 1 was released on probation; for
the third offense, 1 was acquitted, 1 was punished by fine, and 1
was released on probation.
Sacramento, Cal. Of the females arrested for the first offense, 1
was acquitted and 3 were punished by fine.
Oshkosh, Wis.' Of the females arrested for the first time, 4 were
punished by imprisonment and 19 were released on probation.
There is no probation officer, but all offenders on probation are
obliged to appear before the judge from time to time.
after the regular session of the police court a special session
Duluth, Minn.
6
Chester,
—
is
offense, 5
—
—
—
—
Table
Licensed
juvenile offenders, discharging, paroling, fining, and committing, as
before the juvenile court
bation officer
was established.
who appears
and who has the oversight
There
is,
gives the
however, a pro-
of
The judge
of
the regular
court presides, but takes juvenile offenders into a private office.
Arrests are reported separately
and no
classification is
made
of
first,
cation of these licenses for Table 38
second, and third offenses.
—The county established a juvenile court in June,
the
offense,
was
Spokane, Wash. — Of the females arrested
Lincoln, Nebr.
for
first
which authorize the dealer to sell liquor
consumed by the drink on the premises are
grouped under the head "saloon keepers and clubs;"
other licenses to dealers are given under the heads
"grocers," " druggists," and "wholesale dealers." Other
All licenses
by imprisonment, and 48 were released
on parole; for the second offense, 1 was punished by imprisonment.
South Bend, Ind. The juvenile court is a county, and not a city
—
institution.
—
licenses granted in connection with the traffic in in-
The juvenile court is more especially for
the investigation of reported cases of cruelty to children and is under
the immediate supervision of the Broome County Society for the
Prevention of Cruelty to Children.
Johnstown, Pa. There is no juvenile court in Johnstown. Ac-
toxicating liquors are arranged under the two heads
"distillers,
—
to look after
wayward
In some states only one or two classes of licenses
and persons having licenses may sell either
All such licensed dealers
at retail or at wholesale.
are included under the designation "saloon keepers
are issued,
children.
— Children are arrested, reprimanded, and
leased.
No report made their
—There no city court juveniles. FiftySioux
age were turned over to the county.
four children under 16 years
a county court. There
Davenport, Iowa. — The juvenile court
re-
arrest.
of
and clubs."
for
is
is
,
county court.
Passaic, N. J. Juvenile offenders are taken before the county
judge at the county seat.
—
The
table shows,
by
footnotes, in
what
the dealers reported in the column "saloon
keepers and clubs " include those who are legally known
as hotel keepers, grocers, restaurant keepers, victucities
of
no report to show first, second and third offenses. Of the females
arrested, 20 were acquitted, 248 were punished by fine, and 37 were
punished by imprisonment. When children under 16 ye&rs of age
are arrested by the police they are immediately turned over to the
brewers and brewers' agents," and "bot-
tlers."
cording to the instructions of the chief of police no one under 18
years of age is arrested, except in the case of a serious offense. The
Va.
be briefly
to be
1
acquitted, 7 were punished
have organized a civic club
may
stated as follows:
1906.
is
bottlers of, intoxicating liquors in the sev-
eral cities in 1905.
of
is
City, loiva.
38
The classification for the making
and trading in such liquors has been a difficult one.
The laws of no two states make use of the same classification or terminology, and the privileges secured by
licenses bearing the same designation in two states
may be quite dissimilar. The principles which the
Bureau of the Census has kept in mind in the classifi-
court for offenders under 17 years of age.
is
—Table
and manufac-
turers
of
Wheeling, W.
of licensed dealers in,
of those paroled.
—Erie county. Pa., maintains a court, wholly at the expense
the county, before which juvenile offenders are arraigned.
Terre Haute, Ind. —All juvenile cases are handled by the county
court.
the regular police
Holyoke, Mass. — There
a juvenile session
ladies
and
in intoxicating liquors.
traffic
number
38.
in court to look after juvenile offenders,
Erie, Pa.
Binghamton, N. Y.
is
is
There is 1 probationary officer, paid by the county.
Oakland, Cal. Of the females arrested for the first offense, 1 was
acquitted, 5 were punished by imprisonment, and 1 was released
on probation.
Lawrence, Mass. There is no separate juvenile court, but every
are considered.
Monday
85
alers, etc.
•
In a large majority of cities, druggists sell intoxicating liquors, though in some only for prescribed purposes and under conditions which call for no license.
In other
cities, all
dealers
pay business
licenses
—the
—
STATISTICS OF CITIES.
86
druggist's license
sell
making no mention
of the right to
intoxicating liquors, and no extra charge being
made
for the privilege of
facts explain the omission
making such
sales.
of licensed druggists
These
from
the reports of the great majority of cities.
The great number of wholesale dealers in such cities
compared with the number
as Boston, Mass., as
of
suggests in every case dissimilarity in
retail dealers,
the basis of classification the Bureau of the Census has
used in the preparation of the tables.
The laws governing the licensing of the
..
traffic in in-
toxicating liquors for state, county, and
municipal
In the following list are
presented, for the several states, the most important
facts disclosed by the Census schedules but not shown
in Table 38.
The following table, computed from the data given
in Table 38, gives the average number of each class
of hquor licenses per 10,000 inhabitants in force in each
piirposes are given below.
of the groups of
Table XXII.
and
in 1905:
Number of
bottlers of,
groups of
cities
cities:
licensed dealers in,
and manufacturers
intomcating liquors per 10,000 of population, by
1905.
DESCRIPTION OF GENERAL TABLES.
Delaware.
—The
state licenses hotels and saloons selling intoxiby the drink, in towns and cities having a population
of over 10,000, at $300; and in other towns and cities, at f200.
Hotels and saloons selling intoxicating liquors in quantities less
than 1 quart not to be drunk on the premises pay, in addition to the
above, |25; and wholesale liquor dealers pay $100. Druggists selling intoxicating liquors for medicinal purposes pay |20; and manu-
cating liquors
facturers of spirituous or alcoholic liquors for sale, $200 annually,
and
for portions of a year at the rate of $20 per month.
Counties and municipalities collect no license.
Wilmington reported 173
annum
each paying $300 per
retail dealers,
to the state.
District of Columbia.
—The sale
as follows: Barrooms,
$800 per
of intoxicating liquors
annum; wholesale
was licensed
dealers,
$300;-
brewers and brewers' agents, $250; distillers and rectifiers of spirits,
$250.
Florida.
—The state levies a license on dealers in spirituous,
nous, or malt liquors at $500 per
annum, no
drummers being .classed
and brewers, $100 per annum.
recognized and
Counties
may
impose 50 per cent
of
vi-
fraction of a year being
as dealers;
and on
distillers
the above license rates for
pay $300 per annum
to the city,
$250 to the county, and $500 to the state.
Georgia.
The state levies a special tax on liquor dealers, includ-
—
ing dispensaries operated
by county or municipal authorities, steam-
boats, dining cars, etc., at $200 for
each place
of business in
each
county, steamboats and dining cars paying but one license tax; on
brewing companies, $300; and on sellers of beer not holding liquor
each county in which they do business.
Counties collect an annual license fee of $25 from dealers in
license, $200 in
liquors.
Cities
may
—
Iowa. The state derives no revenue from licenses for the sale or
manufacture of intoxicating liquors or from the "mulct tax " on such
sale or manufacture.
The constitution, section 22, article 1, forbids
the issue of licenses for the sale or manufacture of intoxicating liquors.
Such manufacture or sale is regulated under what is known
as the "mulct tax" law, by which $500 is annually collected in installments from each dealer in intoxicating liquors.
The receipts
are apportioned equally between the county and municipality
within which the place of business is located. Cities may tax
dealers an additional amount for municipal purposes.
Under the provisions of this law Des Moines received $900 per annum from each retail liquor dealer; Dubuque, $300; Sioux City,
$300; and Davenport, $300.
Kansas.
that
— Section
10, article 15, of
"The manufacture and
the state constitution, declares
sale of intoxicating liquors shall
be
for-
ever prohibited in this state except for medical, scientific, and mechanical purposes." The cities of this state, therefore, report no
receipts from liquor licenses.
Kentucky.
—The state licenses the sale
of intoxicating liquors, as
Tavern or hotel keepers selling malt liquors, $60 per annum;
dealers in vinous liquors, $110; dealers in spirituous and other liquors, $235; retailers of malt liquors, $50; retailers of spirituous and
vinous liquors, $100; rectifiers of single stamp spirits, with sales ag-
follows;
county purposes.
Retail dealers in Jacksonville
87
license sellers of domestic wines, not producers,
and
gregating 500 barrels or less per
1,000 barrels, $200,
and with
annum,
$100, with sales of 500 to
sales of over 1,000 barrels
per annum,
$300; brewers, $200; agents of brewers, $25; wholesale dealers in
wines, ales, and mineral waters, $200.
Counties do not receive any revenue from business taxes or licenses.
Liquor licenses may be issued by cities of the first class for not less
than $150 nor more than $1,000 per annum; and by those of the second class at not less than $50 nor more than $150.
Louisville licensed retail dealers at $150 per annum; Covington
collected from retailers $100, from wholesalers $25, and from brewers
sellers of liquors.
$50.
Atlanta licensed retail liquor dealers at the rate of $1,000 per annum and wholesale dealers at $200. Savannah licensed retail deal-
receipts from the liquor traffic, at different rates for distilling
Louisiana.
— The state levies a business tax on the gross annual
and brewing
and
Augusta, at $400; and Macon, at $500.
The state does not license liquor dealers.
Illinois.
County boards in coiinties under township organization and
county commissioners in others may issue licenses for the sale of
liquor at not less than $500 per annum, and for malt liquor only, at
rectifying alcoholic or malt liquors,
$150 per annum.
City councils in
those with gross receipts of less than $5,000, and the highest, of.
those with gross receipts of $50,000 or more. The rates range from
ers at $250;
—
amount
cities,
and boards
of trustees in villages, fix the
than $500 per annum; and
than $150 per annum.
of liquor licenses at not less
for
malt liquors only at not less
Chicago licensed retail dealers in spirituous liquors at $500 per
annum; wholesale dealers, at $100; wholesale dealers in malt liquors only, at $50; wholesale dealers in vinous liquors only, at $50;
and brewers and
at $500.
East
Peoria licensed retail dealers
Louis licensed retail dealers at $500 and whole-
distillers, at $500.
St.
Quincy licensed
and wholesale dealers,
sale dealers at $112.50.
druggists at
$25;
retail'
dealers^ at $500;
at $25.
Springfield
li-
censed retail dealers at $500; wholesale dealers in hquor at $100;
Rockford lidealers in beer only at $50; and brewers at $100.
censed retail dealers at $1,000; druggists at $20; and bottlers, at
$300.
Joliet licensed
retail dealers at
$1,000;
and druggists
(for
medicinal purposes only) at $10.
Iridiana.— The state licenses the sale of liquor, to be drunk on the
premises, at $100 per annum, for the benefit of the county school
funds. The county commissioners issue the licenses.
to the
Cities and towns may license hquor dealers, in addition
license issued by the county— cities at the rate of $250 per annum,
and incorporated towns
at $150.
Indianapolis collected $250 per
annum from retail
liquor dealers,
Evansfrom retail dealers; Terre Haute, $250 from retail
Fort
dealers and $500 each from brewers, distillers, and agents; and
Wayne and South Bend, $100 from retail dealers.
$100 from druggists
ville collected $250
and
grocers,
and $1,000 from brewers.
ale, beer, porter,
The rates range from $20 to $6,250, being
but approximating $2.25 per $1,000. Barrooms, saloons,
beer gardens, etc., are divided into eight numbered classes with an
or other malt liquors.
irregular,
extra class
"A," according
to gross receipts.
$100 to $1,500.
Parishes and municipalities
those levied
by
may
The lowest
consists of
levy licenses not to exceed
the state.
New Orleans; That portion of the license ordinance regulating
the sale of intoxicating liquors was as follows;
That for every busLuess of barroom, cabaret, coffee house, cafd,
beer saloon, liquor exchange, grog shop, beer house, beer garden,
or other place where anything to be drunk or eaten on the premises
is sold directly or indirectly, the license shall be based on the annual gross receipts of said business as follows, viz;
Class A included all of the above named businesses, having gross
annual receipts of more than $50,000 and the tax is $1,500. The
classes are divided according to gross annual receipts as follows:
First class, $37,500, tax $1,000; second class, $25,000 and less than
$37,500, tax $800; third class, $20,000 and less than $25,000, tax
$600; fourth class, $15,000 and less than $20,000, tax $500; fifth
class, $10,000 and less than $15,000, tax $400; sixth class, $7,500
and less than $10,000, tax $300; seventh class, $5,000 and less than
In ,1905
$7,500, tax $200; eighth class, less than $5,000, tax $100.
the city issued for barrooms 2 licenses of the first class, 1 of the second, 2 of the third, 3 of the fifth, 4 of the sixth, 8 of the seventh,
and 1,582 of the eighth; to grocers and keepers of drug stores, 2 of
the seventh class and 143 of the eighth; to wholesale dealers, 15 of
the eighth class; to brewers, 1 of Class A, 3 of the third class, and 3
of the fourth class; and to distillers, 2 of the first class.
STATISTICS OF CITIES.
88
—Article 26
Maine.
manufacture
of
the state constitution forever prohibits the
not including cider, and pro-
of intoxicating liquors,
hibits their sale except for medicinal
The
ton and Salem reported no licenses for the sale of intoxicating
liquor.
and mechanical purposes.
Michigan.
—The state does not share in the ordinary liquor taxes
to $200, $40; $200 to $300, $50; $300 to $400, $60; $400 to $500, $75;
which are collected by the county treasurers, but levies
a special tax on the "business of selling spirituous, intoxicating,
malt, brewed, and fermented liquors in the state of Michigan to be
shipped from without the state " at wholesale, by persons not residents in the state; the annual rates are $300 for spirituous and intoxicating liquors and $100 for malt liquors.
Counties license the manufacture and sale of liquors as follows:
Selling at retail, spirituous or malt, $500 per annum; selling malt
$500 to $750, $90; $750 to $1,000, $100; $1,000 to $2,000, $150;
liquors at wholesale or retail, or both, $500; selling spirits at whole-
$2,000 to $3,000, $180; $3,000 to $5,000, $250; $5,000 to $10,000,
sale, $500; selling spirits at
$400; over $10,000, $450.
turing malt liquors, $65; and manufacturing spirits, $800.
Municipal governments receive one-half the liquor taxes collected
state
law provides
for medicinal,
for
the distribution and sale of pure liquors
mechanical, and manufacturing purposes through
the state agency, and city and town agencies.
Maryland.
— Licenses on ordinaries, including the right to
sell all
by the county
The annual rates
liquors in quantities less than 1 pint, are issued
but the revenue accrues to the
officials,
state.
annuaV value, $100
are as follows: Rate of rent or
or less, $25; $100
Retail of liquors, stock not over $500,
$18; $500 to $1,000, $35; $1,000 to $2,000, $50; $2,000 to $4,000,
$75; $4,000 to $6,000,
$120; $10,000 to
$100; $6,000 to $10,000,
$20,000, $130; $20,000 to $30,000, $140; over $30,000, $150.
or licenses
Detroit reported licenses for wholesale
annum;
of liquor at fisheries, $6; at horse races, $4; at oyster or eating
at $800 per
houses, $50.
for manufacturers at $65;
and municipalities.
to the several counties
Massachusetts.
collected
—The state receives one-fourth
by the
Grand Rapids: Retail
agents, $65.
Minnesota.
Counties derive no revenue from liquor licenses.
at $500; clubs, $3'00; grocers, $800; retail druggists, $1; wholesale
dealers, fourth class, $300 to $1,000; wholesale druggists, $500; dis-
brewers, $1,000; and bottlers,
$500.
Worcester:
Innholders, $2,000; common victualers, first class, $1,500; and second class, $450; clubs (to sell to membters only), $100; druggists,
and brewers,
$3,000.
Fall River:
Innholders, $1,875; victualers, first class, $2,250; and fourth class,
$1,200; clubs (to sell to members only), $225; druggists, $1; wholesale
dealers,
$1,650;
$1,125;
common
druggists,
and brewers,
victualers,
$1; wholesalers,
$1,875.
$1,300;
$1,500;
Lowell: Innholders,
retailers,
$500;
and brewers,
clubs,
$50;
Lynn:
$1,500.
Retail dealers, $750; innholders, $1,700; victualers, $1,500; druggists, $1; wholesalers, $1,750 and $2,700; and bottlers, $1,600 and
$2,300.
New
Bedford: Innholders,
$1,400; clubs, $300; druggists, $1;
field:
$1,500;
common
and wholesalers,
victualers,
SpringInnholders, $1,350; innholders, malt only, $375; victualers,
clubs,
$187.50;
brewers, $1,687.50.
$150;
and
class, $825;
druggists,
$1.
and fourth
druggists, $1.
Haverhill: Retail liquor dealers,
class,
$250; druggists, $1;
victualers,
$1,800;
first
$375 and $1,600; clubs, $37.50; and
Chelsea: Retail dealers, $975;
Fitchburg: Innholders, $1,500;
for manufacturers' agents at $50.
,
$500; clubs,
$200;
and brewers'
Saginaw: Retail dealers, $500, and brewers'
City: Retail dealers, $500.
Kalamazoo made no
—The state does not receive any revenue from the sale
common
and
grocers,
$375.
victualers, $1,500; clubs,
and wholesalers, $1,500. Taunton: Common
and druggists, $1. Cambridge, Somerville,
Maiden, and Newton reported licenses to druggists only.
Brock-
an annual rate of $25 to $100.
Municipalities have power to license liquor dealers as follows:
having a population of 10,000 or more, $1,000 per annum,
having a population of less than 10,000, $500 to $1,000.
Minneapolis, St. Paul, and Duluth reported licensed retail dealers
In
cities
and
in cities
at $1,000 per
Missouri.
annum.
—The
state license fee for the sale of liquor is fixed
by
the county court granting the license at not less than $50 nor more
than $200 for each six months. The state licenses the sale and manu-
and wines at 10 cents per gallon, collected
Dramshop keepers are also taxed for state,
facture of distilled liquors
by the
sale of stamps.
county, and municipal purposes, on the value of liquors received
an ad valorem tax at the same rate as that paid by
merchants on merchandise. Beer manufacturers are subject to
at the shop,
state inspection, for
which a
fee of 1 cent per gallon is charged for
inspecting and gauging, and 2 cents for labeling each package, other
than bottles, containing 8 gallons or less. Twenty-four quart and
48 pint bottles are considered as constituting a package in the
meaning of the law. Packages containing over 8 gallons are construed as containing one package for every 8 gallons and fraction
thereof.
The county license is not less than $250 nor more than $500 for
each six months, to be fixed by the county court.
Municipalities have power to fix the rates for licensing dramshops within their boundaries, which is an amount in addition tothat fixed by the county courts for state and county purposes.
In
St.
Louis the retail license was $500 per annum.
and in Joplin, $540.
licensed wholesale beer dealers at $100 per annum.
City, $250; in St. Joseph, $470;
Montana.
$300.
druggists, $1; wholesalers, $1,125; and
Lawrence: Innholders, $2,100; common victualers, $1,875; clubs, $375; druggists, $1; and wholesalers and
brewers, $1,875. Holyoke: Saloons, $1,125; hotels, $1,350; clubs,
$1,125;
at
drunk
on premises, minimum, $1,000; second class, malt liquors, cider,
and light wines, to be drunk on premises, minimum, $250; third
class, malt liquors and cider, to be drunk on premises, minimum,
$250; foxurth class, ^liquors of any kind, not to be drunk on premises, minimum, $300; fifth class, malt liquors, cider, light wines,
not to be drunk on premises, minimum, $150; sixth class, retail
druggists, $1; seventh class, paints and chemicals, $1.
In the following description of license fees collected in various
cities of Massachusetts the language of the reports has been followed instead of that outlined in the laws. This is made necessary
because of the inability to collect uniform data even in the cities
of one state.
Boston reported innholders licensed at $2,000 per
annum; common victualers, first class at $1,100, and second class
$1; wholesale dealers, $2,000;
and
dealers,
Counties are authorized to license the sale of intoxicating liquors
in liquors as follows: First class, liquors of all kinds to be
$1,000;
retail liquor dealers
of intoxicating liquors.
Municipalities, subject to local option elections, licensed dealers
tillers,
Bay
and
report.
of the liquor licenses
municipalities.
$800; manufac-
lor wholesale or retail liquor dealers at $500;
agents, $20 to $75.
Baltimore licensed saloon keepers, hotel keepers, clubs, grocers,
both retail and wholesale, at $187.50 per annum, and bottlers at $30.
retail,
by the county.
Sale
Municipal liquor licenses are governed by local laws applicable
wholesale and
The
1905.
liquors
is
—The state amended
its
liquor license laws in 1903
sale of spirituous, malt, vinous, distilled, or
licensed
by counties
In Kansas
Joplin also
and
fermented
as follows:
towns, villages, or camps which contain a population,
of 10,000 or more, and for a distance of 1 mile from the limits thereof,
In
cities,
$330 for each six months; in those with a population of 3,500 to
10,000, $275 for each six months; in those with a population of
1,000 to 3,500, $264 for each six months; in those with a population
300 to 1,000, $220 for each six months; and in those with less than,
300 inhabitants, $165 for each six months.
of
Municipalities
may
license all industries, pursuits, professions
and occupations for which a license is required under the state laws
but the amount must not exceed the sum levied by the state.
DESCRIPTION OF GENERAL TABLES.
Butte reported that liquor licenses were collected from retail
annum; from wholesale dealers at |75; and from
dealers at $300 per
brewers at $150.
Nebraska.
of
—The state does not derive any revenue from the
sale
Cities
having a population
of less
than 10,000 can levy a license
not less than $500; and those of more than 10,000, of not less
than $1,000.
Omaha
$1,000 per
South
reported liquor licenses collected from retail dealers at
annum; Lincoln,
Omaha also
New
at $1,500;
and South Omaha,
at $1,000.
reported a druggist's license of $10 per annum.
Hampshire. The state licenses the sale of spirituous liquors
—
and divides the dealers into nine classes, fixing the license fee for
each class by the population of the city or town wherein the business is located, ranging from those with a population of 250 or less
to cities with a population of 40,000 or more: First class, innholders
selling liquor of any kind to be drunk on the premises, fee, $25 to
$1,000 per annum; second class, those selling liquor of any kind in
quantities less than 5 gallons to one person at a time, fee, $250 to
$1,200; third class, those selling liquor not to be drunk on the
premises, fee, $100 to $800; fourth class, those selling malt liquors,
cider, or light wines, not more than 15 per cent alcohol, to be drunk
on the premises, fee, $150 to $600; fifth class, retail druggists selling
for medicinal, mechanical, scientific, and sacramental purposes only,
keepers of railroad restaurants selling malt
fee, $10; sixth
liquors, cider, or light wines to be drunk on the premises, fee, $50
to $200; seventh class, associations selling any kind of liquors to be
drunk on the premises, fee, $100 to $300; eighth class, distillers,
brewers, and bottlers selling products in packages for shipment or
distribution to the trade, fee, $300 to $2,000; ninth class, common
victualers in cities of over 6,000, the liquor not to be sold over a bar,
class,
$300 to $1,200.
Manchester reported 7 dealers of the
23 of the third, 2 of the fourth, 39 of the
fee,
first class,
fifth,
80 of the second,
9 of the seventh,
and
1
Jersey.
—Neither the state nor the county issues licenses
for
the sale of intoxicating liquors.
Municipalities, through the board of excise commissioners, grant
licenses to liquor dealers, beer bottlers, and social clubs.
Newark reported liquor licenses received from retail dealers, restaurant keepers, druggists, grocers, and wholesale dealers at $250 per
Jersey City: Retail and wholePaterson: Retail and wholesale dealers, $250, and bottlers, $75.
Trenton: Retail and wholesale dealers, $350.
sale dealers, $250.
Camden: Retail dealers, $500, and wholesale dealers, $250. Hoboken: Retail dealers, $250, and bottlers, $50. Elizabeth: Retail
annum, and from
dealers, $250,
and
bottlers at $75.
and
bottlers, $50.
New
Buffalo, Rochester, Syracuse, Albany, Troy,
the premises, at $750.
of
more than 50,000 and
less
than
500,000 each, reported a license for dealers in liquor to be drunk on
the premises, at $750 per annum; and for dealers in liquor not to be
drunk on the premises, at $450. Ybnkeis, Binghamton, Elmira,
Schenectady, and Auburn, having a population between 10,000 and
50,000 each, reported a license for dealers of the first-named class at
$525 per annum, and of the last-named, at $300. All the above-
named
Ohio.
cities
reported druggists' licenses at $7.50 per annum.
in this state is levied and col-
—The liquor license or tax
what is known as the "Dow law," which provides that
upon the business of trafficking in spirituous, vinous, malt, or other
intoxicating liquors there shall be assessed yearly, and shall be paid
into the county treasury, by every person, etc., engaged therein and
for each place where such business is carried on, the sum of $350.
The tax becomes a lien on the property on the fourth Monday in
May of each year and is payable and collectible in the same manner
lected under
Three-tenths of the proceeds are paid into
the state treasury, five-tenths to the township or village treasury,
and two-tenths to the county poor fund.
Every city in the state from which data were collected reported
as the property taxes.
retail liquor dealers operating
under
this
law as follows: Cleveland,
3,177; Cincinnati, 1,759; Toledo, 776; Columbus, 762; Dayton, 616;
Youngstown, 350; Akron, 208; Springfield, 166; Canton, 186.
Oregon.
—The state does not derive any revenue from the sale of
liquors.
The county court licenses general dealers in liquor
annum, and dealers in malt liquors only, at $200.
Cities
may
license dealers in liquor, but not for a
that provided
by the
at $400 per
sum
less
than
general laws of the state.
Portland reported liquor licenses collected from retail dealers at
$500 per annum; from grocers, etc., at $200; and from wholesalers
The city licenses were in addition to those collected by
at $400.
the county.
Pennsylvania.
—The
state licenses wholesale liquor dealers in
classes at $1,000 per annum; in those of
the third class at $500; in boroughs at $200; and in townships at
Rectifiers, compounders, storekeepers, and agents pay in
$100.
cities of the first
cities of
the
and second
first
and second
classes, $1,000; in those of the third
in boroughs, $200; and in townships, $100. Licenses
are collected by the county treasurers and paid over to the state, as
follows: Retail liquor dealers (for state in addition to local licenses)
class, $500;
of the eighth.
New
New York city, having a population* of more than 1,500,000,
reported a license for dealers in liquors to be drunk on the premises
at $1,200 per annum; and for dealers in liquor not to be drunk on
and Utica, ha-^ing a population
intoxicating liquors.
County boards can license the sale of liquor in counties for any
amount not less than $500 per annum, with the following exceptions:
The county can not grant a license within any incorporated city or
village, nor within 2 miles of the same, except in counties that have
more than 150,000 population, nor within 5 miles of any camp or
assembly of men engaged in the construction or repairs of any railroad, canal, reservoir, public work of any kind, or any kindred
enterprise where 25 or more men are employed.
of
89
Tbrifc.— The
bottlers, $50.
Bayonne: Retail dealers, $250,
Passaic: Retail' dealers, $500.
state levies an annual license
upon
dealers in
to the state, the other half to the city
wherein the business is conducted. The tax upon trafficking in
liquors to be drunk on the premises is as follows for cities, towns,
inhabitants or
etc., according to population: Those of 1,500,000
liquors, one-half of
which goes
$1,200 per annum; 500,000 to 1,500,000, $975; 50,000 to
to
500,000, $750; 10,000 to 50,000, $525; 5,000 to 10,000, $450; 1,200
Upon trafficking in
5,000, $300; and in any other place, $150.
more,
drunk on the premises the rates are for cities, etc.,
according to population: Those of 1,500,000 inhabitants or more,
to
$750; 500,000 to 1,500,000, $600; 50,000 to 500,000, $450; 10,000
liquor not to be
50,000, $300; 5,000 to 10.000, $150;
and 1,200
to 5,000, $112.50.
in cities of the first and second classes, $100; in other cities, $50; in
boroughs, $50; and in townships, $25. Distillers producing less
than 50 barrels, $100; 50 to 100 barrels, $200; 100 to 200 barrels,
$250; 200 to. 300 barrels, $300; 300 to 400 barrels, $400; 400 to 500
barrels, $500; 500 to 3,000 barrels, $1,000; 3,000 to 5,000 barrels,
$1,250; 5,000 to 10,000 barrels,
$1,500; 10,000 to 20,000 barrels,
$1,750; 20,000 barrels or more, $2,000; all new distilleries and brewBottlers pay, in cities of the first
eries pay $1,000 for the first year.
and second
classes,
$500; in cities of the third class, $350; in
boroughs, $250; and in townships, $125. Brewers pay $1,000 per
annum and are to sell to licensed dealers only. The county treasurer also collects wholesale licenses ranging from $250 per annum on
a plant producing less than 1,000 barrels to $6,000 on a plant pro-
ducing over 300,000 barrels.
Counties do not issue licenses, but receive $100 from each license
issued to retail dealers by the municipal authorities and one-fifth of
each township or borough license.
Cities of the first and second classes license
$1,000 per
annum; those
of
retail liquor dealers at
the third class, at $500; other
cities, at
$300; boroughs, at $150; and townships, at $75.
Philadelphia, Pittsburg, and Allegheny, cities of the first and second classes, reported retail dealers paying $1,000 per annum, $100
of
which was paid
to the counties.
Reading, Erie, Wilkesbarre,
,.
STATISTICS OF CITIES.
90
Harrisburg, Ivancaster, Altoona, Johnstown, ^JdcKeesport, Allen-
town, York, Chester, and Newcastle, cities of the third class, reported retail dealers paying $500 per annum, $100 of which was paid
Philadelphia also reported wholesale dealers in
to the counties.
liquors, brewers,
and
bottlers paying from $250 to $5,000, the collec-
tions being for the state.
No such
reports were
made by
the other
cities of the state.
Rhode Island.
collected
—The state receives one-fourth the liquor licenses
by the
municipalities.
Counties are merely judicial districts and have no independent
treasury or revenues.
The rates of liquor licenses in the municipalities are as follows:
To manufacture or to sell liquor at wholesale and retail, $500 to
$1,000; to sell liquor at retail, $200 to $400, fixed by population of
the towns; druggists to
sell
liquor for medicinal purposes only, $5.
Providence reported liquor liceijses collected from retail dealers,
from wholesalers, at $1,000; and from druggists, at $25.
Pawtucket: Retail dealers, $350 per annum; wholesalers,, $500; and
druggists, $5. Woonsocket: Retail dealers, $350; wholesalers, $500;
at $400;
and
druggists, $5.
—
South Carolina. The traffic in liquor in this state is confined to
the operation of chapter 27 of the State Code known as the dispensary law. It provides for a state board of managers, who are charged
with purchasing for, and supplying to, county boards of control pure
liquors, except beer, in packages containing from one-half pint to 5
County boards appoint
gallons at not to exceed 10 per ceijt profit.
one or more dispensers who sell packages of liquor as furnished by
the state board at a price fixed by the county board, which to drugThe county
gists can hot exceed the cost by more than 10 per cent.
dispensary is not open for business except during daylight, can not
sell liquor to be drunk on the premises, and can sell only on written
application. All profits from the sales made by the county dispensary, after paying salaries of dispenser and assistants, are paid, onehalf into the county treasury and one-half to the municipal government wherein the dispensary is located.
The city of Charleston received $23,993 from this source for the
fiscal year 1905.
Tennessee.— The state taxes liquor dealers as other merchants and
in addition levies a license, termed "a privilege tax" of $200 per
annum on retail dealers in cities of 5,000 inhabitants and over; and
$150 for cities of less than 5,000; wholesale dealers pay $200 in all
the license in the case of boats and cars is $300. Distillers of
whisky and brandy are licensed according to capacity, as follows:
cities;
Twenty barrels or over per day, $250 per annum; 10 to 20 barrels
per day, $150; 5 to 10 barrels per day, $70; less than 5 barrels per
day, $5. Brewers pay $200 per annum and agents of brewers $200.
Bottlers, other than those bottling natural mineral waters, pay $75.
Counties are authorized by law to levy a privilege tax (license)
upon occupations declared to be privileges, not to exceed that levied
for state purposes.
Each municipality
authorized to levy the same "privilege
wholesale dealers, $200; and distillers, $75.
state levies an occupation or privilege tax on dealers
tail dealers, $200;
—The
—
state purposes, as follows: Wholesale, of all kinds, $350 annually;
malt liquors only, $150; retail of all kinds, in cities and towns having a population of 1,000 or less, $75, and in those with a population
of over 1,000, $125; malt liquors only, in towns of less than 5,000,
$30; privilege of keeping a barroom, in towns having a population
than 1,000, $75, and also 15 per cent of the rental of the rooms
and over, $125 and 15
per cent of the rental. For restaurants and inns, in towns of 2,000
or less, $75, and in towns of over 2,000, $125 (also 8 per cent of the
rental value of the house and furniture up to $1 ,000 of such annual
less
used, and in those with a population of 1,000
value; $1,000 to $2,000, 5 per cent on the excess; above $2,000, 3
per cent). Holders of one class of liquor or restaurant licenses may
obtain the others b^ payment of one-half of the specific sum required. Malt liquor saloons, in county or town of less than 1,000,
pay $40; sample liquor merchants, $350; in cities over 1,000, $60;
which amounts
in liquors as follows: Retail dealers, selling in quantities of 1 gallon
or less, $300 per annum; wholesale dealers, selling in quantities of 1
gallon or more, $300; dealers selling malt liquors exclusively, $50;
and dealers selling on prescription in local option districts, $200.
The counties have the power to levy a tax equal to one-half of the
amount levied by the state.
Municipalities have the same power, with some limitations.
The cities of over 30,000 population reported liquor licenses for
city purposes, as follows:
are in lieu of all taxes
upon
capital actually
em-
ployed, except for manufacturers, distillers, and rectifiers'. RecDruggists pay as retail
tifiers who are not manufacturers pay $150.
Manufacturers who mash and distill pay from $30
per year on a capacity of 10 bushels or less per day to $500 on a
capacity of 250 to 300 bushels per day, and $200 per year on each
liquor dealers.
100-bushel capacity per day in excess of 300 bushels, and
may
sell
brandy distilling over 40 gallons per day and operating only three months in
the year pay $10 per annum; those operating three to six months,
Breweries pay $50
$20; and those operating over six months, $50.
per annum.
at the factory without further license.
Distillers of
Counties do not license the sale of liquors.
Municipalities
may impose
a tax or license in addition to that
by the state.
Richmond reported liquor licenses collected from retail dealers
at $250 per annum; from wholesale liquor dealers at $250; and from
levied
wholesale malt dealers, at $250.
Norfolk collected from retail
dealers, $350; ordinaries, $350; wholesalers, $350;
and
and wholesalers
retailers, $550.
—
Washington. The state receives 10 per cent of all license fees for
the sale of intoxicating liquors collected in counties and municipalities
is
taxes" as the state and county.
The cities of over 30,000 population reported the following rates
of liquor licenses for city purposes only:
Memphis: Retail dealers, $25 and $50 per annum. Nashville:
Retail dealers, $200; wholesale dealers, $200; distillers, $250; and
brewers, $150. Knoxville: Retail dealers, $200; wholesale dealers,
Chattanooga: Re$200; brewers, $250; and brewers' agents, $250.
Texas.
San Antonio, Houston, and Galveston: Retail dealers, $150 per
annum, and dealers in malt liquors only, $25. Dallas reported only
dealers in liquors at $150 per annum.
Utah.
The state does not license the sale of liquors.
Counties issue liquor licenses, outside of incorporate(^ cities and
towns, at a rate of not less than $400 per annum.
City councils have power to license the liquor traffic for the municipal year and to determine the rate, which can not be less than
$400 per annum.
Salt Lake City reported liquor licenses collected from retail dealers at $1,200, and from druggists at $400 per annum.
Virginia.— The state licenses the sale of intoxicating liquors for
from
retail dealers.
Counties issue licenses for the sale of liquor outside the limits of
incorporated towns.
The
license fee in municipalities can not
be
less
than $300 nor
more than $1,000 annually.
Seattle reported liquor licenses collected from retail dealers at
$1,000 per
annum and from
wholesale dealers at $450. Tacoraa
and from wholesale dealers $300.
Spokane collected from retail dealers $600 per annum.
West Virginia. The state, through the county court, licenses discollected from retail dealers $600
'
—
and breweries according to the annual capacity, as follows:
Those with 25,000 barrels at $550; 15,000 to 25,000 barrels at $350;
tilleries
5,000 to 15,000 barrels at $200; 1,000 to 5,000 barrels, at $125; and
The license for the sale of liquors at
less than 1,000 barrels at $50.
retail is $350; at wholesale, $350; and in theaters, $150.
The li-
cense for the sale of apple and peach brandy by distillers, for 5
The county can not issue a license
is $100.
gallons or over at a sale,
for
the sale of intoxicating liquors in an incorporated city, town or
village without the consent of the authorities of such city,
or village.
town
;
,
DESCRIPTION OF GENERAL TABLES.
Municipalities
may
Wisconsin.
Wheeling reported
license liquor dealers.
liquor dealers paying |300 per
annum
for city purposes.
— Neither the state nor county issues licenses for the
Towns,
cit'es,
and
villages issue licenses for the sale of liquor as
Towns having within
of 500 inhabitants or
their boundaries no villages or cities
more, $100 per annum; cities, villages, and all
These fees may be increased by a vote of the
people, in towns having within their boundaries .no villages of 500
inhabitants or more, to $250 or f400; and in cities, villages, and all
other towns, $200.
other towns, to $350 or |500.
Milwaukee
annum; wholesale
and druggists at $10. Superior licenses retail dealers at $500.
Racine licenses retail dealers at $200; wholesale
dealers at $200; and druggists at $10.
Oshkosh collects from
retail dealers $200; and from druggists $10.
La Orosse licenses
licenses retail dealers at $200 per
dealers at $200;
retail dealers at $200.
Table
39.
Firemen, fire equipment, and property loss from
Table 39 gives the number of employees in the
fire department of each city, including the officers of
the different grades. These employees are classified
as regulars, callmen, volunteers, substitutes, supernumeraries, and "other employees"
the last named including all employees not properly classed as firemen.
The equipment of the department is given in detail
under a number of headings. The table also gives
the number of fire alarms and of fires, and the property
fires.
—
—
loss
from
Table 39 shows practically the same relative number of regular firemen in the cities of the several
For the 164 cities there were, in every 10,000
groups.
population, 9.7 such firemen. For the first group, the
corresponding number was 9.4; for the second, 10.9;
But with
numbers
exhibit
a
very
marked
cities
of the regular firemen, the
and
volunteers,
of
callmen
variation in the number
for the third, 9.7;
and
for the fourth, 9.9.
no practical variation between the
relative
the largest proportion of both classes being found in
Group III. The smallest number of callmen was reported by the cities of Group I, and the smallest num-
ber of volunteers by the cities of Group II. The
figures suggest the probabiHty that the employees reported in some cities as callmen are designated in others
In this connection atas volunteers, and the reverse.
tention
is
do not recognize the value of accounting as a
factor in the administration of municipal business.
showing the
administrative purposes unless accompanied with data relating to the work done. Many cities do not keep any
record of this information, while others have so few
data relating thereto that no intelligent estimates
thereof can be prepared.
The care of streets in cities
can never be placed on a business basis until intelligent
records of work performed render comparisons possible
expenses of one year with those of the preceding
year, and expenses of one city with those of another.
Some progress in this field is evidenced, however, by
the fact that fewer blanks appear in this table than in
the corresponding tables for 1902 and 1903.
The statistics of street sprinkhng
Street sprinkling.
given in Table 40 are presented under fewer headings
than those for street clea:iiing. The blanks under the
heading used emphasize in another form the remarks
made above concerning the need of comprehensive
records of all work performed upon the streets as a basis
of an intelligent system of cost accounting.
Statistics of the financial transactions,
cost of street cleaning, are nearly valueless for
—
—
Disposal of garbage, dead animals, street sweepings,
The methods in use for the disposal of
etc.
garbage, dead animals, street sweepings, ashes, etc.,
vary in the different cities. In the following lists the
cities have been grouned according to the method of
—
ashes,
fires.
called to the fact that in
many
cities of
the
second, third, and fourth groups, especially in New
York and Pennsylvania, the volunteer firemen's associations, whose members are reported as volunteer
firemen, are in reahty more in the nature of social
organizations than of organizations for fighting fires;
as a result of this fact, the figures showing the number
The num-
and the work performed.
ber of blanks in the table emphasizes the fact that
cities
sale of intoxicating liquors.
follows:
for that purpose,
91
disposal.
—
In many cities garbage is reauced in
Garbage.
works erected for that purpose. This is the case in
New York, N. Y. Philadelphia, Pa.; Boston, Mass.
Baltimore, Md.; Cleveland, Ohio; Buffalo, N. Y.
;
Pittsburg,
Ohio;
Cincinnati,
Pa.;
Mich.
Detroit,
Washington, D. C. Indianapolis, Ind. Toledo, Ohio
Allegheny, Pa. Columbus, Ohio Paterson, N. J. Dayton, Ohio; Eeading, Pa.; Bridgeport, Conn.; New
Bedford, Mass. Duluth, Minn. Utica, N. Y. Waterbury, Conn. Johnstown, Pa. McKeesport, Pa. York,
Pa.; Atlantic City, N. J.; and Newcastle, Pennsyl;
;
;
;
;
;
;
;
;
;
;
vania.
burned in furnaces or crematories in San
Milwaukee, Wis. Minneapolis, Minn.
Los Angeles, Cal.; Memphis, Tenn. Scranton, Pa.;
Garbage
is
Francisco, Cal.
;
;
;
Portland, Oreg. Atlanta, Ga. ; Grand Rapids, Mich.;
Lowell, Mass.; Richmond, Va.; Trenton, N. J.; Wilmington, Del. Camden, N. J. Troy, N. Y. ; Oakland,
;
;
;
Yonkers, N. Y. Salt Lake City,
Utah; Norfolk, Va. Houston, Tex.; Terre Haute,
Ind.; Youngstown, Ohio; Fort Wayne, Ind.; LancasSouth Bend, Ind.; Butte,
ter, Pa.; Covington, Ky.
Mont. Wheeling, W. Va. Allentown, Pa. Canton,
Cal.
;
Evansville, Ind.
;
;
;
of volunteer firemen are of
but
little
practical signifi-
cance.
Table
;
40.
;
;
—
available in-
Table 40 presents all
Street cleaning.
formation relating to the number of people regularly
employed
in street cleaning, the
equipment
of the city
Ohio; and Joliet, Illinois.
In the following cities garbage
dumps:
New
;
is
deposited on city
Orleans, La.; Louisville, Ky.
;
Rochester,
;
;
:;
;
STATISTICS OF CITIES.
92
N. Y.
;
Omaha, Nebr.
Savannah,
Springfield, Ohio
Syracuse, N. Y.
;
Ga.; Dallas, Tex.; Augusta, Ga.
;
;
and Knoxville, Tennessee.
Garbage is fed to animals in Providence, R. I.
Worcester, Mass. New Haven, Conn. Fall River, Mass.
;
;
Y-; Cambridge,
Albany, N.
Mass.
Mass.; Lowell,
Lawrence, Mass. Somerville, Mass.
Portland, Me.; Holyoke, Mass.; Brockton, Mass.
Spokane, Wash.; Pawtucket, R. I.; East St. Louis
111.; Maiden, Mass.; Haverhill, Mass.; Salem, Mass.
Chester, Pa. Chelsea, Mass. Newton, Mass. Elmira
N. Y. Jacksonville, Fla. Rockford, 111.; Fitchburg
Mass.; Woonsocket, R. I.; Taunton, Mass.; Pueblo
Colo.; and New Britain, Connecticut.
In the following cities garbage- ^often mixed with
ashes and other refuse is used for filling in low places
Chicago, 111.; Jersey City, N. J.; Seattle, Wash.; Hoboken, N. J.; Elizabeth, N. J.; Schenectady, N. Y.;
Charleston, S. C. Bayonne, N. J. Mobile, Ala. Sioux
City, Iowa; Passaic, N. J.; Superior, Wis.; Rockford,
111.; Chattanooga, Tenn.; and Galveston, Texas.
Garbage is used as fertilizer, if it can not be disposed
of as feed for animals, in St. Paul, Minn. Manchester,
N. H.; Altoona, Pa.; Pueblo, Colo.; and New Britain,
Springfield, Mass.
;
;
;
;
;
;
;
—
—
and other places in St. Louis, Mo. rJoston, Mass.;
Baltimore, Md. Buffalo, N. Y. Louisville, Ky. Columbus, Ohio; Worcester, Mass. Memphis, Tenn.; Omaha,
river
;
;
;
;
;
Nebr.; Fall River, Mass. Atlanta, Ga.; Albany, N. Y.;
Nashville, Tenn.; Lynn, Mass.; Troy, N. Y.; Savannah,
Ga.; Peoria, 111.; Utica, N. Y.; Yonkers, N. Y.; Salt
Lake City, Utah; Schenectady, N. Y. ; Harrisburg, Pa.;
Youngstown, Ohio; Akron, Ohio;
Tex.;
Dallas,
;
Altoona, Pa.; Spokane, Wash.; Binghamton, N. Y.;
Bay City, Mich.; Montgomery, Ala.; Maiden, Mass.;
Canton, Ohio; Salem, Mass.; South Omaha, Nebr.;
Auburn, N. Y.; and Woonsocket, R. I.; while the
is pursued with ashes in Louisville, Ky.
Allegheny, Pa.; Memphis, Tenn.; Omaha, Nebr.; Hartford, Conn.; Lawrence, Mass.; Yonkers, N. Y.; Dallas,
Tex.; Terre Haute, Ind.; Youngstown, Ohio; Salem,
same course
Mass.; Knoxville,
Tenn.;
Woonsocket, R.
I.;
and
Pueblo, Colorado.
City,
Sweepings are also used as fertilizer in Baltimore,
Md.; Providence, R. I.; Toledo, Ohio; Allegheny, Pa.;
Worcester, Mass.; Los Angeles, Cal.; Syracuse, N. Y.;
Scranton, Pa.; Hartford, Conn.; Reading, Pa.; Utica,
N. Y.; Holyoke, Mass.; Lancaster, Pa.; Birmingham,
Ala. Pawtucket, R. I. York, Pa. Passaic, N. J. Haverhill, Mass.; Fitchburg, Mass.; Auburn, N. Y.; and
New Britain, Conn. Sweepings are taken to the crem-
Mo.; Nashville, Tenn.; Lynn, Mass.;
Dubuque, Iowa; Davenport, Iowa; Little Rock, Ark.;
Quincy, 111. and South Omaha, Nebraska.
Garbage is burned in the open in San Antonio, Tex.
Elizabeth, N. J.; Montgomery, Ala.; and Macon,
atory in Norfolk, Virginia.
The returns as to the disposal of other
Other refuse.
refuse are very meager, only a few of the cities reporting any separation. It is usually included with ashes
or garbage, or else disposed of by the individual house-
;
;
;
;
Connecticut.
Garbage
Mo.;
is
dumped
into the river at
Kansas
St. Joseph,
;
Georgia.
;
;
Dead animals. In most cities dead animals are
either treated by the reduction process, for the recovery of grease and fertilizing material, or are burned.
They are taken to reduction works in New York,
used
N. Y.; Philadelphia, Pa.; St. Louis, Mo.; Boston,
Mass.; Cleveland, Ohio; Pittsburg, Pa.; Detroit, Mich.;
Washington, D. C; Minneapolis, Minn.; Indianapolis,
Ind.; St. Paul, Minn.; Kansas City, Mo.; Toledo, Ohio;
Columbus, Ohio; Worcester, Mass.; Los Angeles, Cal.;
Paterson, N. J. Fall River, Mass.; Dayton, Ohio; Lowell, Mass.; Richmond, Va.; Bridgeport, Conn.; New
Bedford, Mass. Utica, N. Y. Evansville, Ind. Youngstown, Ohio; Holyoke, Mass.; Brockton, Mass.; Haverhill, Mass.; Newton, Mass.; and Fitchburg, Massachu-
places
;
;
;
;
are burned ia furnaces or crematories in all
which report such works.
Animals are buried in the ground at Seattle, Wash.
Troy, N. Y. Akron, Ohio; Sagiaaw, Mich.; Birmingham, Ala.; Allentown, Pa.; Montgomery, Ala.; and
Wichita, Kansas.
Street sweepings and
Street sweepings and ashes.
disposed
of
together, and in the
frequently
are
ashes
used
of
cases
both
are
for filliag in low
majority
vast
cities
;
—
places.
it
as reported the methods of disposal
purpose of filling in low land, dumped it
Such cities
for the
into the river or sea, or other places, or sorted it
then disposed of
it like
and
garbage, ashes, or other matter.
The
following cities use the dry refuse to fill in low
Baltimore, Md. Milwaukee, Wis. Indianapolis,
Ind.; Rochester, N. Y. Syracuse, N. Y. ; Paterson,
;
:
;
;
N.
J.
;
Cambridge, Mas^.; Lynn, Mass.; Hoboken, N.
J.;
Utica, N. Y. Manchester, N. H. Evansville, Ind. ; Waterbury, Conn.; Schenectady, N. Y.; Houston, Tex.;
;
;
Holyoke, Mass,; Altoona, Pa.; Pawtucket, R. I.; Mobile, Ala. Maiden, Mass. Passaic, N. J. Newton, Mass.
;
;
;
and Fitchburg, Massachusetts.
Cities which sort their dry refuse are Boston, Mass.
Buffalo, N. Y.; and Fall River, Massachusetts.
Food and sanitary inspectors. Table 40 presents an
exhibit of the number of persons regularly employed in
the cities for the enforcement of laws and ordinances relating to public health.
These employees are reported
under two heads food inspectors and sanitary inspec-
—
setts.
They
;
—
holder.
—
;
Sweepings, however, are
dumped
into
the
—
tors; the latter include all
spectors.
The
not properly called food intwo classes is not
differentiation of the
very closely marked; in some cities persons of the first
class perform the duties which in other cities are discharged by those of the second. Table 40 also shows
the number of employees of the regular police force
—
DESCRIPTION OF GENERAL TABLES.
who
are engaged in the enforcement of health regula-
41.
and sewage disposal. The statistics of sewers and
sewage disposal, if complete, would prove of great
assistance in the modern civic endeavors to improve
the sanitary conditions of cities and lessen the sickness and death due to preventable or avoidable
At the present time data for any really valcauses.
uable statistics relating to sewers and sewage disposal
are not available', because the importance of the subnot appreciated by city officials.
Many
students
becoming aroused to
the importance of trustworthy and detailed information
relating to sewers and sewage disposal.
The most important classes of such students are civil engineers, who
are grappling with the problems of city water supply,
the pollution of sources of such supply, and the method
of purification; and the health officers of our cities.
The Boston Society of Civil Engineers, including among
of civic conditions are, however,
its
members many
individuals of the class
first
men-
tioned, has taken the lead in the consideration of the
information required for a statistical investigation of
sewerage and sewage disposal as a basis for an intelligent study of their relation to public health and the
proper construction and operation. of sewer systems.
That society has arr'anged and promulgated a standard
schedule which has been accepted by a few very progressive cities in New England and elsewhere as the
basis of their official reports.
and the returns are
tion.
the
Much
sewerage and sewage disposal for the city of Worcester, Mass., prepared on the
These statislines laid down by the Boston society.
Mr.
Harrison P.
of
tics were prepared by courtesy
of
Civil EngiSociety
Eddy, member of the American
sewage
dissewerage
and
neers, who has charge of the
presenting
addition
to
In
posal system of Worcester.
this schedule, the Bureau of the Census has secured
the services of Mr. Moses N. Baker, associate editor of
Engineering News, of New York city, in the preparation of a paper showing the importance of the subject
of sewerage and sewage disposal and its relation to public health, including also a short historical sketch of
the development of systems of sewage purification in
the United States (see page 107).
length of streets.
of
42.
—Table 42 gives the area
paved and improved
cases the area
streets
and the
far
is
from satisfactory because com-
progress, however, has been
first statistics
made
since
relating to the subject were collected
by the Department of Labor, and the present statistics
show great improvement over those of the census for
1902 and 1903, and in some of the details are fairly
satisfactory.
The exact character of the improved
streets reported under the designation " all other " was
not wholly disclosed in the reports to the Office.
They are undoubtedly streets that have been graded,
but have not been covered with any paving material.
What in some cities have been reported as " all other "
improved streets have in other cities doubtless been
"unimproved."
Steam railroad crossings.
classed as
—
Table 42 presents the first
compiled relating to the crossings of steam
These statistics,
railroads and the streets of cities.
present
a fairly good
though not complete for any city,
of
such
crossings
in most
exhibit of the character
crossings
reported
by
the 154
Of the 14,031
cities.
were
The
or
78.8
per
cent,
on
grades.
cities, 11,040,
for
Group
Group
percentage
I
was
corresponding
65.7
statistics
;
II, 79.9;
Group
III, 85.7;
and Group IV,
91.4.
The
have made more progress toward the
larger
elimination of this menace to human life than have the
smaller cities, but in both the larger and the smaller
cities there is great opportunity for future improvement.
cities
The Bureau of the CenAppendix B
of this report, statistics of
Area and
and length
all
paratively few cities keep records giving this informa-
Table
sus takes great pleasure in presenting, in
Table
In
the character of the paving or street improvements,
—
Sewerage and sewage disposal. Table 41 presents the
most important part of the statistical information
secured by the Bureau of the Census relating to sewers
ject is
length of unimproved streets.
given in square yards and the length in miles. The
paved and improved streets are classified according to
tions.
Table
93
43.
—
Table 43 gives the number of lights
each class in use in the streets and alleys of cities.
A summary, by groups of cities, of the number of cities
using each class of lights is presented in Table xxiii,
the number of each class of lights per 10,000 inhabitants, in Table xxiv, and the number of such lights per
100 miles of improved and unimproved streets, in Table XXV.
Street lights.
of
Table XXIII.
Number
of
lights, classified
cities
reporting specified classes of street
by groups of
cities:
1905.
STATISTICS OF CITIES.
94
Table
XXIY.— Number
of specified street lights per 10,000 of popugroups of cities: 1905.
lation, classified by
DESCRIPTION OF GENERAL TABLES.
CITY AND STATE.
95
—
APPENDIX
A.
SEWEEAGE AND SEWAGE
By Moses
DISPOSAL.
N. Baker, C. E.
The marked
attention which is being given to water pollution of
and the resulting demand for the establishment of sewag? purification works, has led to an extension of the data on sew'erage systems presented in this report, as compared with Bulletin 20. An
intelligent and comprehensive consideration of water pollution problems would require, among other things, facts as to the volume and
character of the sewage of each city, as to whether or not the sewage
is pumped; whether it is purified, the natural waters into which the
'iate,
and population which has been provided with sewerage facilities,
together with the character and extent of the various details of its
sewerage system, the quantity of sewage collected, the cost of pimiping, where employed, and the full particulars of the character of
purification works,
combined with
if
any, and their operation.
AH
these facts,
and operation are essential in
planning extensions to sewerage and sewage disposal systems and
in determining whether the sanitary and economic efficiencies of
costs of construction
treated or untreated sewage
the works can be improved.
outlets to
The great advantage of a standard form of records is that the sewerage statistics of a given locality can then, and only then, be compared year by year. If the standard is adopted by all or a large
is discharged, the proximity of sewage
waterworks intakes, and information regarding lawsuits
caused by methods of sewage disposal in use. Information of a
somewhat limited character has been sought on all the points named
in the hope of opening up a new and useful field of inquiry and of
gaining an idea of the possibilities and value of amplifying the investigations at some future time. Besides the more detailed information that would be desirable along the line just indicated, comparative financial data are needed. These should relate to both
sewerage and sewage disposal systems, and particularly to the capi-
tal
and operating
Among
costs of purification works.
the spfecial detailed future inquiries under consideration
While this subject
is one relating to sewerage and sewage disposal.
was under consideration by representatives of the Bureau of the
Census, it was learned that the sanitary section of the Boston Society of Civil Engineers was engaged in formulating a schedule for
a "Summary of Sewerage Statistics" with the idea of securing such
statistics from its members and others and of insuring that they
should be sufficiently uniform to warrant comparison. Conferences
were thereupon held between representatives of the society and of
this Bureau.
These resulted in some modifications of the Boston
society schedule, which, slightly changed in form, is shown in Appendix B. The schedule is recommended to the consideration of
city officials, particularly those in charge of sewers.
If
the schedule
meets with general approval, it may perhaps serve as a basis for one
to be used in the future by this Bureau in securing information on
the collection and disposal of sewage.
number
of cities, thgn,
and only then, can one city obtain the
full
benefit of the experience of other cities.
The need for complete sewerage and sewage disposal statistics is
becoming more and more urgent with the increasingly pressing demand for the extension of sewerage systems on the one hand, and,,
on the other, for such final means of sewage disposal as will neither
create an offensive nuisance nor, of far more importance, endanger
public water supplies. To meet these demands large sums of
money are required, and nice points in design and operation are
involved.
The
benefit of comparative experience, intelligently
The problems connected with
sewage treatment are relatively new, at least in application, so that
used, can scarcely be overestimated.
information regarding the character, extent, methods of operation
and construction, and operation costs of sewage works is eagerly
sought by those having the problems to face. Moreover, local conditions so vitally affect efficiency and economy of operation as to
make conclusions based on incomplete data often worse than
useless.
The foregoing are but a few of the reasons why comparative sewerwhy those who recognize their desirability should cooperate with others of like mind in securing the
age statistics are desirable and
adoption of a standard form of records.
unanimity of practice in this respect than
and sewage disposal
Not until there
now
is
more
exists will the collec-
The experience of the Bureau with a much briefer set of inquiries
used in connection with the canvass for the present report indicates
that, before any considerable number of cities would be able to fill
tion of sewerage
out the schedule at all completely, improvements in the methods of
keeping sewerage records in most of our cities would be necessary.
It is therefore desirable that the schedule be given critical examination by city engineers, commissioners and superintendents of
and yards. In the separate system of sewerage
and conveys domestic and perhaps manufacturing wastes, and a second and larger set of conduits conveys
storm water. These two sets of conduits are called sanitary and
storm sewers, respectively. In the combined system of sewerage a
single network (of combined sewers) conveys both sewage proper
and storm water. In the smaller cities, or in backward communi-
sewers,
and boards
of public
works in order to determine
its
appli-
show
what changes in sewer records would be necessary to provide the
information needed in filling out the schedule.
In the opinion of many sanitary engineers and city officials the
cability to local conditions in the various cities,
and
also to
schedule presumes the existence of no records not essential to the
most intelligent and economical operation of any sewerage system
Certainly each and every
in so far as the items apply thereto.
municipality should know the proportion of its area, street mileage,
14—07
7
statistics
be
feasible.
—
Sewerage systems and materials of sewers. Sewerage systems convey sewage, either with or without surface or storm water, from
streets,
one
house
roofs,
set of conduits receives
storm sewers alone may be proOf the two, sanitary sewers are now generally built first.
Some decades ago it was not uncommon for cities to have storm sewIn Paris it was not until well toward
ers, but not sanitary sewers.
the close of the nineteenth century that water-closets were allowed
In the United States,
to be connected with the sewers of that city.
ties of larger size, either sanitary or
vided.
(97)
STATISTICS OF CITIES.
98
United States most of the seVet, iffilfeage is on the combined plan, and
that the ratio of combined to total sewers diminishes with the decrease in population. Many of the smaller cities have sanitary
both as regards the volume and the character of the sewage. For
these and a variety of other reasons it is highly desirable to know the
character, volume, and disposition of the manufacturing wastes of
each city. The paucity of information on this subject, even when
the merest guesses as to gross volume are included, is indicated by
Table 41 and by the notes that follow this paragraph. In the table
sewers only.
are included all the reported records
Baltimore had practically nothing but storm sewers in 1905, but this
was a remarkable exception to the usual American practice.
A glance at Table 41' will §how that in the larger cities of the
The
material most
commonly used
in sewer construction
is
brick
diameter and tile or vitrified
sewer pipe for sizes of 24 inches and under. Stone has been extensively used in some cities, but of late concrete has been growing
in favor, particularly reenforced concrete that is, concrete with
for all sizes in excess of 24 inches in
—
steel rods or steel
meshes inserted
to
add
tensile strength.
As the
given in Table 41 the relation between size and material
is not indicated by the reports.
In general, sanitary sewers under
the separate system are relatively small, and, therefore, tile is the
material most extensively exhibited in the sanitary sewer columns.
sizes are not
—
House connections. As here used, a house is intended to mean
any building, regardless of its use, which has separate connection
with the sewers. The number of cities from which no reports on
house connections could be obtained or for which only round numbers were available is some indication of the meagemess of sewerage
records in American cities. If the facts were known, it would
doubtless appear that some of the detailed figures reported are at
least partly based
on estimates, since few
cities
having old sewerage
systems have records of the connections made in the earlier years.
Probably nothing short of a house to house" inspection would insure
an accurate record of sewer connections.
Sewer flushing. In sewers of flat gradient or very gentle slope,
—
upper ends
branch sewers, particularly sanitary
sewers, deposits of mineral and other heavy solids are likely to occur.
Large combined sewers may be entered by men and the deposits removed or else so loosened as to be carried along by the liquid sewage.
In the smaller sewers resort must be had to other devices, the most
common of which is some form of flushing. Where it is desirable to
have the flushing done at stated intervals, an automatic flush tank
may be used The recurrent flushing action is here secured by either
a siphon or a tilting or tipping tank, fed and discharged, in either
case, by a small stream of water from the city waterworks mains.
Automatic flush tanks were once considered an indispensable adjunct of the separate system of sewerage, but of late more reliance
has been placed on flushing with hose attached to fire hydrants or
Hose is also someto special connections with the city water mains.
times used for combined sewers. Whenever employed, the hose
may be used either at regular intervals or only when stoppages
and
at the
of small
,
.
By temporarily stopping off a portion of asewer, generally at
a manhole, the sewage water may be backed up to form a head, and
when released a flushing effect is secured. Water supplied from
the city mains may be used in the same general way, or water may
be drawn to a manhole in a cart or wagon and suddenly discharged
occur.
into a sewer for flushing purposes.
In many cities large volof our industries.
manufacturing wastes are produced that never enter the
public sewers. This is explained by the fact that the plants that
produce these wastes are on the water front, and the pollution is thus
Some cities discourage and others encourage the discharge
direct.
of manufacturing wastes into the public sewers, depending more or
been carried in some
less
of
upon the volxune and character
of the wastes, the available
capacity of the sewers, the proximity of the final outlet or outlets of
the sewerage systems, and whether or not there is a desire to keep
the manufacturing wastes out of the adjacent natural waters.
Where the sewage of a city is treated before final disposal, the manufacturing wastes
may
greatly increase the difficulty of treatment.
(ratios entering
of the wastes, as far as reported, is given immediately below, the cities for the different classes being arranged in
on the character
order of population.
Of the 154 cities only 1 reported exact figures for the ratio of
manufacturing waste to the total dry weather sewage. Columbus,
Ohio, reported that of the total dry weather sewage 2,072 gallons of
each million gallons was manufacturing waste from dyehouses,
This is about one-fifth of
tanneries, breweries, and iron works.
1 per cent.
The
14 cities reporting estimates of the
amount
of
manufacturing
wastes entering sewers, arranged in order of their size, were as follows: New York, N. Y., about 5 per cent, consisting of all kinds of
manufacturing wastes, such as chemicals, dyes, wastes from breweries,
gas works, varnish works, paint works, and paper factories.
an estimate of one-tenth of 1 per cent
derived from ordinary manufacturing waste. Indianapolis, Ind.,
reported an estimate of 33 per cent derived from gas works, launProvidence,
dries, slaughterhouses, paper and cotton mills, etc.
St.
Louis, Mo., reported
R. I. reported an estimate of 33 per cent derived from woolen mills,
bleaching and print works, and jewelry manufacturing establishments. Los Angeles, Cal., reported an estimate of 8 per cent from
breweries, ice plants, etc.
Dayton, Ohio, reported an estimate of
,
and laundries. Troy,
N. Y., reported an estimate of 5 per cent from shirt and collar factories, knit goods factories, and laundries.
Utica, N. Y., reported
an estimate of 5 per cent from waste from cotton, woolen, and knitting mills, and miscellaneous manufacturing plants.
San Antonio,
Tex., reported an estimate of 1 per cent from soap factories, slaugh10 per cent from slaughterhouses, breweries,
Schenectady, N. Y., reported an estimated ratio of
per cent from foundries, woolen mills, General Electric Com-
terhouses, etc.
1
pany's works, and locomotive works.
Akron, Ohio, reported an
estimate of one one-hundredth of 1 per cent from breweries and
rubber factories. Springfield, 111., reported an estimate of 2 per
cent from gas plants and woolen mills. Passaic, N. J., reported an
estimate of 67 per cent from waste from woolen mills, dyehouses,
rubber mills, etc. Joliet, 111., reported an estimate of 75 per cent,
which was from the mills and furnaces
Company.
practically all of
nois Steel
The 39
cities reporting
kinds
of
of the Illi-
manufacturing wastes entering
sewers, but neither accurate nor estimated ratios of such waste to
total
—
Manufacturing wastes. A large part, and oftentimes the most
serious part, of the pollution of streams, lakes, and other waters that
is now attracting so much attention, is due to the wastes from a vast
number and variety of manufacturing processes. This is true, notwithstanding the extent to which the utilization of by-products has
umes
and estimates of volumes of
sewers to total volume of sewage); also reports that no such wastes entered the sewers or that no
records existed. The seemingly reliable or suggestive information
manufacturing wastes
dry weather sewage, arranged in the order of their
size,
as follows: Philadelphia, Pa., reported that all varieties of
were
manu-
facturing wastes entered sewers, but that it was impossible to approximate a ratio. Boston, Mass., reported that a general line oi
manufacturing waste, such as oils^ acids, etc., entered the sewers;
that there was no wf y to determine the ratio, but that it was very
small as compared with the dry weather sewage, and that no inconvenience was suffered from such waste. Cleveland, Ohio, re-
ported that some
oil refuse and slaughterhouse refuse entered the
no estimate had ever been made. Milwaukee,
Wis., reported that waste from breweries, tanneries, and slaughter-
sewers, but that
New Orleans, La., reported that a
waste was admitted to sanitary sewers and
considerable condensing water and clean waste was admitted to
storm and drainage sewers. Toledo, Ohio, reported waste from
metal workings and other manufacturing establishments, of which
there was no record as to the ratio and no basis upon which to estimate. Denver, Colo., reported that waste from smelters, chemical
houses entered' the sewers.
small
amount
of fouled
;
SEWERAGE AND SEWAGE
factories,
and kindred
banks of the Platte
institutions,
which were located on the
was discharged directly into the river, but
was no record of the character or ratio.
Allegheny, Pa., reported that waste from tanneries, meat packing
establishments, pickling and preserving establishments, iron and
steel mills and foundries was admitted to the sewers, but that there
was no record of ratio or basis upon which to make an estimate.
Worcester, Mass., reported waste from wool washings, tanneries,
and pickling liquid from iron works, the ratio of which was not
determined. New Haven, Conn., reported that but a small percentage of manufacturing wastes entered the sewers, but no statement was made of the character of such waste. Paterson, N. J.,
reported that the manufacturing wastes entering sewers were derived principally from silk mills, dyehouses, locomotive works,
etc., but that no approximate estimate could be made, although it
woidd probably not exceed one-third of the total dry weather
river,
for other establishments there
sewage.
Fall River, Mass.
,
manuwas that from dyeing
the percentage being very small,
reported that the only waste of
facturing establishments entering sewers
works and from one hat factory,
that, in general, factory waste does not enter the sewers.
Portland, Oreg., reported that a small amount of manufacturing
waste entered the sewers, but no statement was made as to the
character of such waste. Seattle, Wash., reported that the amount
of manufacturing wastes admitted to the sewers was comparatively small. Albany, N. Y., reported that refuse from chemical,
dye, and gas works entered the sewers, but that the ratio was infinitesimal as compared with the total dry weather' sewage.
Cambridge, Mass., reported that the manufacturing waste entering
sewers was derived mostly from slaughterhouses, etc., that there
was very little manufacturing waste, and that no ratio could be
given. Hartford, Conn., reported that the waste admitted to sewers was derived mostly from hardware manufacturing establishWilmington,
ments, and that the ratio had never been determined
Del., reported that waste from ordinary manufacturing establishments entered the sewers, but that no record of the amount had
been kept, and there was no basis upon which to estimate the ratio.
Lynn, Mass. reported that the principal waste entering sewers was
lime from a morocco factory. New Bedford, Mass., reported waste
entering sewers from cotton factories. Kansas City, Kans. reported that waste entering the sewers in the form of oil, condensation water, and blood and packing house liquid offal constituted
possibly 95 per cent of dry weather sewage in the districts where
such sewage was discharged, but that most of the sewers of the city
were outside of the manufacturing district. Yonkers, N. Y., reported that very little manufacturing waste, except that from gas
works, entered sewers. Elizabeth, N. J., reported that the waste
and
.
,
,
from manufacturing plants entered the sewers, but, as these establishments are generally on the water front, the waste was discharged
into the sewers near their outlets, and that such waste passing
through the general sewerage system of the city constituted no
appreciable amount of the total dry weather sewage. Waterbury,
Conn. reported that manufacturing wastes entering sewers consisted
principally of acids and salts, the ratio of which could not be estimated, although it was probably small as compared with the total
turing waste entered the sewers. Youngstown, Ohio, reported that
waste from iron and steel mills, breweries, etc. entered the sewers,
but that no approximate ratio could be given, although it.was small,
as most manufacturing plants were located near the Mahoning
river, and used private 'sewers or those of the city but slightly.
,
Brockton, Mass. reported that the waste from two tanneries constituted about all the manufacturing waste entering sewers, that
the quantity was small, and that no ratio could be given. Al,
99
1934
and ammonia from gas works entered
the sewers, that the aii^3^iJ@.jvijkj^8jaa]C^^V^plitoot been computed.
toona. Pa., reported that tar
Spokane, Wash., repgnted^atjlhfi inanufa£turing wastes entering
sewers constituted a Mfe,ll'pK^)feltHfl oi\l!itjlofel dry weather sew-
Birmingham, Ala., reported that waste from brewing and
small dyeing establishments entered the sewers and that the ratio
was very small. Wheeling, W. Va., reported that there was adage.
mitted to the sewers waste from steel mills, potteries, tanneries, etc.,
but that there was no way to ascertain its ratio to the total dry
weather sewage. Canton, Ohio, reported that waste from breweries
and laundries was admitted to the sewers. Salem, Mass., reported
that the waste entering sewers consisted principally of lime from a
morocco factory. Chester, Pa. reported that ordinary manufacturing waste entered the sewers, that no record was kept of the amount
,
such waste, and that no estimated ratio could be given. Rockwaste from paper mills and tanneries entered the sewers, but that no estimate could be given of the ratio
of this waste to the total dry weather sewage.
New Britain, Conn.,
reported that there was admitted to the sewers general hardware
waste, the ratio of which could not be given. La Crosse, Wis., reported that condensing waste was admitted to the sewers.
The following 5 cities reported that practically no manufacturing:
wastes entered the city sewers, because nearly all of the manufacturing establishments were located on or near the banks of rivers:
and discharged their waste either directly into the river or through
private sewers: Rochester, N. Y.; Peoria, 111.; South Bend, Ind.;
Auburn, N. Y.; and Racine, Wisconsin.
The following 10 cities reported that practically no manufacturing waste entered the sewerage system of the city: St. Paul, Minn.;
Omaha, Nebr.; St. Joseph, Mo.; Des Moines, Iowa; McKeesport,
Pa.; Topeka, Kans.; Newton, Mass.; Elmira, N. Y.; Joplin, Mo.;
and Wichita, Kansas.
There were 7 cities which reported that no manufacturing waste
entered th« city sewers for reasons as follows: Baltimore, Md., beof
ford, 111., reported that
cause
all
public buildings, hotels, and large establishments had
pipes leading to city dock; Lowell, Mass., because
all
waste was
discharged directly into the river; Manchester, N. H., because the
manufacturing waste, from cotton and other mills entered directly
into the river; Holyoke, Mass., because all manufacturing waste,
entered the canal; Newcastle, Pa., because all manufacturing
waste entered directly into the Chenango river, as all manufacturing plants were situated on its banks; Woonsocket, R. I., because
the factories drained directly into the river or into low and swampy
places; and Taunton, Mass., because factories discharged waste dietc.,
rectly into the
The
Taunton
river.
following 25 cities reported no manufacturing waste entering
no explanation of the fact: Buffalo, N. Y. MinneMinn.; Memphis, Tenn.; Scranton, Pa.; Oakland, Cal.;
Somerville, Mass.; Savannah, Ga. Hoboken, N. J.; Wilkesbarre,
Pa.; Charleston, S. C; Bayonne, N. J.; Mobile, Ala.; Dubuque,
Iowa; Butte, Mont.; Bay City, Mich.; AUentown, Pa.; Montgom-
sewers, but gave
;
apolis,
;
ery,
,
dry weather sewage. Houston, Tex., reported that oils and miscellaneous manufacturing wastes were admitted to the sewers, but
that it was impossible to state the ratio or the exact character.
Portland, Me., reported that manufacturing wastes of miscellaneous
character were admitted to the sewers, but that the ratio was very
Tacoma, Wash., reported that a small amount of manufacsmall.
DISPOSAL.
JUN 15
Mass.; Superior,
Ala.; Haverhill,
Wis.; Jacksonville,
Fla.;
South Omaha, Nebr.; Galveston, Tex.; Pitchburg, Mass.; Sacramento, Cal.; and Pueblo, Colorado.
The following 28 cities reported that there was no record either
of the character of waste or of the ratio to the total dry weather sewage: Pittsburg, Pa.; Cincinnati, Ohio; Detroit, Mich.; Washington,
D. C. Syracuse, N. Y. Atlanta, Ga. Reading, Pa. Richmond, Va.
Camden, N. J.; Bridgeport, Conn.; Springfield, Mass.; Lawrence,
Mass.; Erie, Pa:; Norfolk, Va.; Harrisburg, Pa.; Dallas, Tex.;
Saginaw, Mich.; Covington, Ky.; Pawtucket, R. I.; Binghamton,
N. Y.; Augusta, Ga. Springfield, Ohio; Davenport, Iowa; East
St. Louis, 111.; Little Rock, Ark.; Quincy, HI.; Maiden, Mass.; and
;
;
;
;
;
Knoxville, Tennessee.
For the remaining 25
ing the character or
cities
amount
no reports were received concernmanufacturing wastes entering
of
sewers.
It
would be
of great
ultimate benefit to each city and to
all cities
—
—
STATISTICS OF CITIES.
100
to all people and property abutting on natural waters if reasonably complete data on manufacturing wastes were available.
Volume of sewage. A novice in sewage disposal would suppose
that, even tliougli little is known regarding the volume of manufacturing wastes, fairly complete statistics of the total volume of sew-
and
—
age would be available in every city.
But
for
only 41 of the 154
the United States, having a population of 30,000 or over,
been found possible to secure even approximate estimates of
the average volume of sewage, and even these averages are in many
cases confessedly nothing more than guesses.
It is only fair to add
cities of
has
it
—
in fact, only since the pressure for
from sewage pollution has increased the demand for data
hae the need for such figures been apparent to any save engineers.
Practically no continuous records of sewage volume exist in the
United States to-day, except in some of the cities where the whole
sewage is either pumped or purified. Where such continuous
records do exist, those responsible for them would, in most cases,
be the first to admit that the figures are only roughly approximate,
since accuracy of measurement is rarely attempted.
Percentage of sewage pumped. Relatively few cities of the United
States are compelled by topographical conditions to pump any of
their sewage.
This is in striking contrast with British municipalities, a considerable proportion of which have to"pump all their
sewage. The difference is due partly to the larger volumes of nearby water in this country, into which sewage may be discharged,
and partly to the fact that thus far comparatively few American
cities purify their sewage.
Where sewage treatment is practiced,
pumping may be required in order to get the sewage to the most
available site for sewage works. The early necessity for sewage
treatment works in many of our cities will soon add materially to
the volume of sewage pumped. Only 9 of the 154 cities in Table
41 reported that they were pumping all their sewage; 4 stated tha^,
from 10 to 95 per cent was pumped; 5 reported that they pumped
less than 10 per cent.
Many of the ratios reported are approximations only. The number of stations at which a small percentage
of the total sewage volume is pumped will increase as time goes on,
owing to the extension of sewers into outlying districts that can
not be served by gravity. There is little likelihood that any
American city of considerable size will ever be required to parallel
the conditions at Leicester, England, where the sewage of a portion
of the city containing some 200,000 population is pumped to an
that not until quite recently
relief
—
and there purified. The American records of
pumped might readily be made more numerous,
and reliable by giving them a slight additional amount
elevation of 180 feet
volume
of
complete,
sewage
of attention.
This
is desirable,
age volume and the
many
on sewwhich more and better data
in view of the meager data
uses to
—Purification
as applied
to
sewage
is
an attempt made to conquestionable whether
The term is in general use,
however, and wUl probably continue to be current for years to
come. The real object of nearly all works for the treatment of sewage is to remove or transform enough of the putrescible and unsightly
matter therein to enable the sewage to be discharged into a stream
or other body of water without producing offense to the sense of
sight or smell.
Besides this, in some cases the prevention of deposits
of solid matter, whether offensive or not, is desired. When public
water supplies are involved, recourse must be had to water purification for the protection of the health of water consumers, or to both
sewage and water' purification.
It is well to remember that all sewage must be deposited either
in water or on land, and eventually the liquid portion, much of the
dissolved solid matter, and a part of the suspended solids must also
reach some stream, lake, or the ocean. The complete exclusion of
sewage from natmal waters is impossible. Setting aside public
water supplies, the real question is, What volume of sewage can a
given stream receive without creating offense? Or it may be. What
degree of purification, if such a term be permissible, is required to
almost always a misnomer, since rarely
vert sewage into pure water, and since
that would be financially practicable.
with
local conditions,
and settled in view of these and other
Comparatively few American cities have faced
and answered these questions fairly and squarely. Nearly all our
The general
larger cities have never faced such questions at all.
case should be considered
local conditions.
rule observed
by American
cities of all sizes is to discharge their
sewage into the nearest available water until the nuisance becomes
intolerable to themselves, and then to divert it from their own
shores, resting content with inflicting their wastes on neighbors
below, until public protests or lawsuits make necessary the adoption
This is not saying that all cities should
of remedial measures.
build either diversion or purification works for the protection of
themselves and their neighbors, for that is not necessary in the
present state of public sanitation so long as the sewage can be inoffensively disposed of in near-by waters.
Of the 154 cities having-a, population of 30,000 or over, only 10
most of them being of small size are treating all or practically aU
In addition, 6 others treat a portion, but generally a
their sewage.
small portion. Altogether, more or less comprehensive sewage disThese figures do not take
posal works were reported by 16 cities.
into account whatever may have been done in the remaining cities
—
an ample dilution of the sewage, or its diversion beyond
it can give rise to nuisance.
A number of cities,
notably Boston and adjacent cities and towns, have gone to no little
expense in building lengthy intercepting and outfall sewers for the
prevention of local nuisance. Chicago has constructed an immense
drainage canal, navigable for boats of large size, by means of which
much of its sewage is, and most of it will be, diverted from Lake
Michigan to the Des Plaines, Illinois, and Mississippi rivers. Milwaukee has constructed large works as did Chicago before the
drainage canal was built to dilute with relatively pure lake water
•the highly contaminated and sluggish rivers within its city limits.
The cities reporting sewage purification works are given below,
together with brief statements regarding the methods followed.
to insure
points where
—
—
Before presenting that information,
now employed
definitions
of
the various
be introduced. These
definitions have been adapted, by permission, from "Notes on
British Sewage Works," by M. N. Baker.
Screening. This removes the coarser suspended matters by
means of vertical or inclined bars, set with spaces between them, or
else by nieans of a network of wire or metal rods.
The screens may
be cleaned by hand or by automatic rakes or brushes. Sometimes
processes of treatment
will
—
revolving screens, cleaned by fixed brushes, are used.
Sedimentation. Suspended matters are removed by affording an
opportunity for them to be acted upon by gravity and carried to
the bottom of a receptacle. If the time is so brief that only the
heavy, mineral matters are deposited, the receptacle is called a
catch pit, grit or detritus chamber. If the period is long enough to
—
could be put.
Purification of sewage.
The answer
to either of these questions will vary
such as the size and uses of the stream or other
waters, the number, character, and occupation of the people along
Each
or near its banks, and the character of the sewage involved.
prevent offense?
is
it is
permit the deposit of lighter matters, the receptacle
settling or sedimentation tank or reservoir.
Qhemical precipitation.
—Chemicals
is
called a
are used to assist or hasten
sedimentation, thereby removing practically
matter. The sludge, or matter thrown down,
all
is
the suspended
greater in quan-
than results with sedimentation alone, besides which the
chemical used and the water taken up by it is added to the sludge.
The sludge produced by sedimentation is frequently run onto land
or onto filter beds, and left there for the water to drain and dry
out.
The same procedure may sometimes, although rarely, be adopted
for the larger volume of sludge produced by chemical
precipitation.
As a rule, such sludge is made partially dry by means of filter
tity
presses.
Septic toni.— Before the principles of bacterial action
were known,
people marveled at the number of years which a cesspool,
built
with open walls and in an open soil, could be left uncleaned,
and
yet never become filled with solid matter. A septic tank
may be
SEWERAGE AND SEWAGE
described as an elongated cesspool of far less relative capacity than
the ordinary cesspool, or as an enlarged settling tank designed to
retain solid organic matter until
and
gasified.
The sewage
it
has been more or
flows in at one
commonly through submerged
inlets
be open or closed, according to
and
end and out
outlets.
less liquefied
at the other,
The tanks may
In the majority
of septic tanks thus far built for municipalities the sludge must be
removed at intervals of a year or less. A detritus tank is generally
placed just ahead of the inlet to a septic tank in order to retain
mineral solids, which, of course, are not subject to liquefaction.
Broad irrigation or sewage farming. We have here a combination of mechanical, biological, and chemical action.
The soil acts
as a strainer, and at the same time affords a home for innumerable
bacteria, which seize upon the organic matter in the sewage, transform it into plant food and gases, at the same time changing its
chemical composition. The process is essentially one of oxidation
local conditions.
—
and nitrification. The crops, dairy products, or live stock produced on a sewage farm help to reduce the cost of sewage treatment,
but there is always a danger that the best sanitary results will be
made secondary to the farming operations.
Intermittent filtration.
This is broad irrigation intensified, with
the sacrifice of all, or nearly all, crops. In Great Britain the filtration areas are generally temporary, while in the United States
they are permanent, and therefore constructed with more care and
expense. In Great Britain intermittent filtration areas are generally merely portions of the most sandy or gravelly land available,
while in the United States the intermittent filter beds are more
or less artificial beds of sand, although often making use of material
The sewage is applied to the beds at regular
in its natural position.
intervals, and flows onto and through them continuously until it
The beds then drain and rest. Meanwhile, a new supis shut oft.
—
air, for the support of bacterial life, is drawn into the beds.
In the United States such beds are constructed much like water
filters, only without a layer of gravel at the bottom, and almost
always with tile underdrains and with earth bottoms. The frequency of dosing varies greatly with the size of the sand grains and
the strength of the sewage.
Contact beds. For these, coarse material is used, often placed in
water-tight inclosures. The beds are filled with sewage, stand full,
This operation is repeated
are emptied, and then stand empty.
from two to four times each twenty-four hours, with occasional
The applied sewage generally receives
longer periods of rest.
prior treatment to reduce the matter in suspension, and, in some
As a rule, the
cases, to partially liquefy the solid organic matter.
filtrate from a coarse-grained bed is applied to a bed composed oi
The coarse beds are called primary and
material of finer grain.
the fine beds secondary. The terms single-contact beds and doublecontact beds are also used. The size of material for contact beds
is sometimes as small as one-fourth to 1 inch for the primary, and
ply of
—
three-fourths to 2 inches for secondary beds.
these extremes,
Percolating
more particularly
filters.
—The
It
may
go beyond
in the case of secondary beds.
essential features of percolating filters
applying the sewage and the size of the
material are such that the sewage is continually percolating through
the beds in the presence of and exposed to air. The sewage may
be applied by means of sprinklers revolving in a horizontal plane,
are that the
method
of
of nozzles set in fixed pipes, or by means of perforated,
open distributers. The object in any case is to effect a
rainlike, even distribution of sewage over the whole surface of the
bed. The material composing the bed is in large pieces, usually
not less than 3 inches in greatest dimension, and sometimes as large
The bottoms of such beds are water-tight, and
as a man's head.
The
are provided with channels for collecting the final effluent.
outer walls are laid as open as possible, either pigeon hole style or
of the material composing the beds laid dry.
Methods of sewage purification.— Oi the 154 cities included in this
report, 138 do not report works or processes for the purification of sew-
or
by means
fixed,
age.
The remaining
16 cities report sewage purification, as follows:
New York,
DISPOSAL.
N. Y.,
for portions of
101
Brooklyn borough and Queens, me-
chanical straining and chemical precipitation by means of lime and
perchloride of iron, the sludge being treated with chlorine gas. St.
Louis, Mo. used 6 septic tanks at two or three points, handling sewage
from probably 60 acres. Providence, R. I. purified all its sewage by
chemical precipitation, mostly by lime. As an experiment, Toledo,
,
,
Ohio, purified a small portion of
its
sewage by means of sand
filtra-
Worcester, Mass,, treated a part of its sewage with lime in
precipitating tanks, then passed it to sludge presses which remove
the solid matter, after which the liquid part went to filter beds. A
tion.
by the filter beds only. Just prior to
the close of 1905, Omaha, Nebr., installed a system of sewage purification by septic tanks and filtration.
Seattle, Wash., treated in
part of the sewage was treated
Lake Union, but the percentage
sewage of the city was not reported
Reading,
Pa., reported a system of septic tanks and sprinkler filters.
Brockton, Mass., reported intermittent filtration, using 30 beds of sand,
while Altoona, Pa., purified about one-fourth of its sewage by
means of intermittent sand filters, using 36 beds. In Birmingham,
Ala., sewage is passed through septic tanks constructed by the
county for the treatment of sewage from Birmingham and the surrounding towns. Pawtucket, R. I., treated its sewage by means of
intermittent filtration through sand. Canton, Ohio, purified its
sewage by precipitation for organic matter by means of the application of lime for sixteen hours each day, allowing it to settle and
drawing it off into tanks, after which the eflluent is passed into
Nimishillen creek. Woonsocket, R. I., reported an intermittent
filtration process for the purification of sewage by means of sand
beds.
Sacramento, Cal., stated that it purified its sewage by means
of precipitation and sedimentation.
New Britain, Conn., reported
a purification process by means of filtration beds through which
sewage was passed. In addition to the works outlined, others are
under construction (1907) at Waterbury, Conn., and Columbus,
Ohio, and are projected at Baltimore, Maryland.
Strictly speaking, none of the cities in the foregoing list had sewage purification works in operation prior to the opening of the WorcesAs early as 1881 or 1882 the industrial town of
ter plant, in 1890.
Pullman, 111., was provided with a sewage farm, but when Pullman
was annexed to Chicago in 1889 it appears from the evidence at
hand that the sewage farm, as such, had already been virtually or
actually abandoned. A small chemical precipitation plant within
the present limits of New York city was pift in use in 1887, but the
territory served by it (Coney Island, in the old town of Gravesend)
did not become a part of New York until 1898. This plant, it is
understood, is still in operation. The sewage of a portion of Los
septic tanks all sewage going into
this bears to the total
.
Angeles was utilized for irrigation as early as 1887 and a small proportion was still so used in 1905, but in this case it was the value of
the water in an arid region quite as much, if not more, than the
The rapid
fertilizing value of the sewage that was in requisition.
growth of the city into the areas where the sewage was being applied
to land, and the surreptitious use of the sewage by Chinese truck
gardeners on vegetables eaten without cooking, led to the gradual
diminution of sewage farming at and near Los Angeles. Some years
ago, when the city built an outlet sewer to the ocean, a distance of
about 18 mUes, special provision was made for diverting sewage for
use on cultivated land near the sewer. But no such provision was
being made in 1905 in connection with a new outlet, then being
constructed as a substitute for the old one.
to use the sewage in a land of little rain
This failure to continue
all the more remark-
seems
is now (1907) constructing an
aqueduct some 225 miles in length to bring water from the Owens
river, in the Sieri'a Nevadas, for domestic supply and for irrigation.
The largest city which now treats all or practically all its sewage is
Providence, R. I., which put chemical precipitation works in operar
tion in 1901. The smallest city listed as having purification works
is New Britain, Conn., which began to use its intermittent filters in
Birmingham, Ala., is the largest city in the United States
1905.
that is passing practically all its sewage through septic tanks.
able in view of the fact that the city
STATISTICS OF CITIES.
102
These tanks were but recently built and are to be supplemented by
some one of the filtration methods.
Inasmuch as Worcester was the first city of considerable size in the
country to treat all its sewage, and since the plant is in many
respects unique and combines several methods of purification, a'
special description of its sewage works has been prepared for this
report.
Special sketch of sewage purification at Wotcester, Massachusdts.
—
Although put in operation in 1890, the agitation for improved
means of sewage disposal works at Worcester began some twenty
years earlier. This agitation continued with increasing vigor until
the works were insured. The plant had not been long in use before
pressure for its improvement was begun. Enlargements and
changes were soon initiated and are still in progress. The demands
for both the original works and the extensions came from mill
owners and others along the Blackstone river, below the point
where the sewage of the city was discharged. The town of Mill-
hury secured state legislation compelling the city to build works,
and later on it obtained a court order for the extension of the works.
The Worcester plant is made additionally interesting and instructive by the long series of studies of its operations made by and under
the direction of Mr. Harrison P. Eddy, who was first chemist of the
works and subsequently superintendent and engineer of the sewerage and sewage disposal system.
The Blackstone river, into which the crude sewage and later the
treated sewage of Worcester has been discharged, is a relatively
small stream used extensively for waterpower purposes. Not
being of sufficient capacity for the disposal of the sewage by dilution, and the various mill ponds forming a succession of settling
by
rence experiments of the Massachusetts state board of health,
numerous filtration areas in Massachusetts and elsewhere in the
same latitude, and, more to the point, by the establishment and
successful operation of intermittent filters
by Worcester
itself.
an act compelling
the city, within the period of four years, to remove "the offensive
and polluting properties and substances" from its sewage, so that
The Massachusetts
legislature of 1886 passed
of the sewage into the Blackstone river or its tributanot create a nuisance which might endanger the public
health." Certain necessary preliminaries to purification were enIn 1889 the city council ordered
tered upon by the city in 1888.
on discharge
ries "it shall
chemical precipitation works. These were completed and put' into
operation in 1890, but prior to their construction experiments were
made as to the best means of chemically treating the sewage.
Such studies were demanded because of the large quantities of
manufacturing wastes discharged into the Worcester sewers. These
wastes included wool washings, tannery, brewery, dye works,
slaughterhouse, and gas works discharges and pickling liquids from
iron works.
The latter consist largely of sulphate of iron and sul.
using lime as an agent the acids are neutralized
brought to the aid of the lime as a precipitant.
Since acid iron wastes are not discharged continuously, it is necessary to test the sewage at intervals as it comes to the works, in order
to vary the lime doses to correspond with the changing character of
phuric acid.
and the iron
By
is
the sewage.
In the original works the sewage was first screened. It was then
passed through a mixing channel, where the chemical agent was
introduced. After leaving this channel the sewage passed, in succession, through six settling tanks, connected by channels, all so
pools, nuisances
were created by the sewage. These resulted in
demands for its diversion or purification. In 1872 plans were prepared by Phinehas Ball for utilizing the sewage on a broad irriga-
arranged that any tank could be shut off for cleaning. Each tank
was 66| by 100 feet in plan by about 7 feet in sewage depth, and
had a holding capacity of 350,000 gallons. The original intention
tion area or sewage farm located near the village of Millbury, 3
miles below Worcester. At the same time there was begun a series
was to fill the tanks to a depth of 5 feet only, but since 1891 they
have been filled to a depth of about 7 feet. During the slow passage
of the sewage through the tanks the suspended matters in the sewage and some of the organic matters in solution were precipitated
a thin darkor deposited in the bottom of the tanks as sludge
and other studies
(still in progress) of the pollution of
unsurpassed in the history of stream
pollution. These early analyses, like many of the later ones, were
made by or for the Massachusetts state board of health.
In 1881 the late Col. George E. Waring, jr., was engaged by the
town of Millbury to report on possible means of abating the sewage
pollution nuisance. He proposed what would now be considered
an over elaborate and Wholly impracticable combination of subsidence, screening, flow through many miles of tree or bush bordered
ditches, and a final discharge onto wooded swamp land, near the
Blackstone river, including a portion of the area proposed by Mr.
Ball in 1881. Some of the elements of this proposed combination
of chemical
the Blackstone river that
is
and settling. The proposal to
alternate the flooding of ditches and of land in order to give an
opportunity for aeration was scientifically correct, but the ditches
were ill-suited for the purpose, while wet and shaded land, it is
now known, is quite impossible for sewage treatment. In 1881 the
were
feasible, particularly screening
Massachusetts legislature instructed the state board of health to
study the Worcester sewage disposal problem. For this purpose
three experts were selected, who reported in favor of land'treatment
on an area near that proposed by Messrs. Ball and Waring, but at a
higher elevation. Moreover, instead of broad irrigation these experts advised intermittent filtration, which they thought need not
be incompatible with raising crops. Between 1881 and 1886 the
people on the Blackstone river, below Worcester, made several unsuccessful attempts to secure legislation compelling Worcester to
In 1886 the city engineer, Mr. Charles A. Allen,
its sewage.
was sent to Europe to visit sewage purification works. After extended investigation he reported in favor of treating the sewage by
chemical precipitation. This method was considered preferable to
either broad irrigation or intermittent filtration, on account of the
severe winters at Worcester, which, it was believed, would make
those processes impracticable. The conclusion was perhaps justified at the time, but has been proven wrong by the extended Lawpurify
—
mud, containing a high percentage of water. The clarified
sewage was drawn from the top of the last tank in the series and
after being discharged over a series of steps was sent on its way to
the Blackstone river. When so much sludge had accumulated as
to make its removal necessary, the tank to be cleaned was cut off
from others, the liquid above the sludge was drawn out, and finally
colored
the semiliquid sludge was discharged onto sludge beds. There
were eight of these beds, each about 100 by 100 feet, formed by
simply removing the turf or sod from the ground and throwing up
earth embankments. By standing for some time on the beds a
large part of the water in the sludge would drain away and then
the sludge could be easUy removed by means of shovels. In 1892
the area of sludge beds was increased from less than 3 to nearly 6
In the following year ten new settling tanks were added.
acres.
They also had a holding capacity of 850,000 gallons at a depth of 7
feet, but they were 40 by 166J feet in planj thus being both narrower
and longer than the old tanks. This addition was designed to
increase the total capacity of the plant from 3,000,000 to 16,000,000
gallons a day. The latter figure was about the same as the dry
weather flow of sewage that is, the sewage proper, without the
surface drainage due to rainfall.
Since the sewage purification
works were established some of the surface drainage has been separated from the sewage, and extensions to the sewerage system
have been on the separate plan. In 1905 the sewage works were of
sufficient capacity to treat all the sewage proper, but when this
is swelled by storm water from the older, combined sewers the excess flow is by-passed to the Blackstone river without treatment.
The most serious and expensive problem at Worcester is sludge
treatment and disposal. In the early days of the works the'sludge
from the sludge beds was piled up in heaps, or burned in various
experimental furnaces, or given to farmers. With the enlargement
—
SEWERAGE AND SEWAGE
works and the increaae in the tributary population the sludge
In 1898 sludge presses were installed. There were
four of these in use in 1905. The sludge from the precipitation
tanks is lifted to storage basins by means of compressed air. From
the basins plunger pumps, working under a pressure of 80 pounds
of the
also incrq^ed.
per square inch, force the sludge to the presses. The presses reduce the semiliquid sludge to compact "cakes," 36 inches in diameter and three-fourths inch in thickness, with a hole 6 inches in
diameter through their centers. The compartments of the presses,
which
are really a series of short, cylindrical chambers, are formed
and corrugated
DISPOSAL.
103
A daily average of 11,110,000 gallons of sewage were treated chemand 1905. Of this amount 1,180,000 gallons were
subsequently filtered and 8,930,000 gallons were discharged into the
Blackstone river without further treatment. For every 1,000,000
ically during 1904
pounds of lime were used
were produced. The
wet sludge consisted of 91.2 per cent of water and 9.8 per cent of solid
matter. After being pressed the water in the sludge was ohly 67.8
per cent. An average of 53 tojis of sludge cake was produced daily,
which would have been reduced to 17.3 tons by the complete exclugallons of sewage treated chemically 999
as a precipitant
and 4,190 gallons
of sludge
and the several cakes are
process by heavy duck
cloths.
The sludge cakes are dropped from the presses into electric
cars and hauled to a point nearly a mile below, where they are
dumped on the ground.
In 1898, besides installing sludge presses, the city began the
sion of moisture.
construction of intermittent sand
For every 1,000,000 gallons so filtered during the year 1.86 cubic
yards of sludge and clogged sand were removed from the beds, at a
cost of $0,435 per cubicyard.
The total cost of operating these filter
"by concave
iurther separated during
steel plates,
the
pressing
in 1899) to sup-
filters (finished
plement the chemical precipitation works. This action was, in
part, a result of the litigation by the town of Millbury, already mentioned, which sought relief from alleged nuisances said to be due
to the incomplete purification of the sewage
tion alone.
The
by chemical
precipita-
filtering material consists of coarse sand.
The
vary in depth from 4 to 6 feet, and are inclosed by earth embankments. The sewage is distributed over the surface of the beds,
•either from their four corners or from channels of wood or of conTop.ds
crete
buUt upon the top
of
the beds.
About 300,000
gallons of
sewage were applied at a time to each acre of filter beds in 1905, the
frequency of application ranging from two to six days per week.
The applied sewage sinks slowly through the beds, depositing most
•of its suspended matter at and near the surface.
The purified
sewage, or effluent, is collected in vitrified sewer pipe underdrains,
with open joints, laid in parallel lines 50 feet apart, at the bottom
of the filtering material.
The
effluent
is
discharged into the Black-
stone river.
The Worcester sewage
many
been the scene of
on methods of
The chemical precipitation tanks have been used
purification works has
large scale experiments or practical tests
treating sewage.
for plain sedimentation as well as septic tanks.
The
intermittent
them, have received sewage treated by a variety
of preliminary processes. These have included the eflB.uents from
chemical treatment, from septic tanks, from plain sedimentation
The grit chambers are simply
tanks, and from grit chambers.
small tanks, 10 by 40 feet in plan by 9 feet deep, through which
the sewage passes at so rapid a rate as to afford time for the deposition of sand and other heavy mineral matters only. All the various
tank operations, when preceding filtration, are known as preliminary
processes and are designed to lessen the burden on the filter beds by
filters,
or
some
of
It cost $3.71
per ton
for solids, or
previous treatment.
The amount
matter removed diu-ing 1904—5 by the
by the albuminoid ammonia, was as
follows: Chemical precipitation 51.5 per cent of the total and 85.8
per cent of the suspended. Intermittent filtration of chemical
effluent increased the removal of the total original albuminoid
ammonia of the crude sewage to 89.2 per cent. The sewage passing
only through the grit chamber and intermittent filters had its albuminoid ammonia reduced 89.22 per cent. The albuminoid ammonia, it may be explained, has no significance in itself, but is taken
as an indication of the readily decomposable organic matter in the
sewage.
The total cost of the Worcester sewage purification works to
November 30, 1905, had been about $600,000. The gross operating
expenses for the year 1904-5 were $53,874, or 42 cents per capita, or
about $12.50 per 1,000,000 gallons treated. The last-named average
must be considered in view of the fact that not all the sewage was
treated in the same manner, or so as to give the same reduction of
of organic
various processes, as measured
During this period the thin sludge deposit dries sufficiently to make
it an easy task to scrape or roll it up into piles, after which it is
wheeled off and used either for fertilizing or for filling, but mostly for
filling.
No special preparation of the surface of the beds is made in
anticipation of winter. During cold weather the beds are scraped
or raked occasionally, weather permitting. In the spring more
radical treatment is given; thus, in April, 1905, some of the beds
were plowed. During 1905 a total area of 26.65 acres of intermittent
filters were in use at Worcester, and an additional area was under
Eddy, member of the American Society
sewage treated at Worcester during the year
Of this,
1905, was 4,319,000,000 gallons.
3,689,000,000 gallons were treated chemically, 431,000,000 gallons
both chemically and by intermittent ffltration, 597,000,000 gallons
The
total
volume
by intermittent
of
30,
filtration alone,
and 17,000,000 gallons by experi-
mental contact beds. The average daily volume of sewage, regardless of the treatment received, was 11,830,000 gallons, as compared
with an average daily water supply of 9,640,000 gallons.
over $64
beds averaged $5.06 per 1,000,000 gallons of sewage treated.
The volume of sewage filtered without preliminary chemical
treatment averaged 1,640,000 gallons per day. It was applied to
17.9 acres of beds, giving a daily average of 91,000 gallons per acre.
This sewage went through the grit chambers before it was applied to
the filters. For each 1,000,000 gallons of this sewage filtered 14
cubic yards of sludge and fouled sand were removed from the beds,
at a cost of 49 cents per yard.
The average total operating cost of
this filtration was $13.12, but it must be remembered that except
for the rapid passage through the grit chamber this sewage had no
organic contents.
ending November
little
acres of beds,.giving an average of 135,000 gallons per acre per day.
decreasing the clogging of their surfaces.
When the filter beds become so clogged as to retard the passage of
•sewage unduly, as is the case sooner or later, regardless of the nature
of the applied sewage, they are allowed a brief period of rest.
preparation at the close of the year.
a
The operating cost of chemical treatment was $11.89 per 1,000,000 gallons, of which precipitation cost
$5.56 and sludge disposal $6.33.
The daily amount of 1,180,000
gallons of chemical effluent which was filtered was applied to 8.75
per day, to press the sludge.
In concluding this outline
and operaa pleasure to state that,
of the history, character,
tions of the Worcester sewage
works
it is
quite contrary to current practice in this country, Mr. Harrison P.
of Civil Engineers, has been
connected with the works almost, if not quite, ever since their
operation, first as chemist and, afterwards as superintendent of
sewers, including sewage disposal.
Stream or other water into, which sewage is discharged, and water supThat any city should discharge its sewage
plies affected thereby.
into the water supply of a neighboring city seems almost beyond
A
belief, but it is done by many, and that without compunction.
—
few cities actually drink their own sewage, more or less diluted.
In some cases this is done continuously; in others, at intervals and
for periods depending upon whether water currents, winds, or tides
carry the sewage toward or away from the waterworks intakes. An
attempt was made to gather information showing whether or not the
sewage discharge of each city affects its own or its neighbor's water
supply. Through misunderstanding or through overz'salousness to
make a good showing, but few of the cities furnished much reliable
information on the subject, except statements to the effect that no
public water supplies were taken from the stream below the point of
,
STATISTICS OF CITIES.
104
sewage discharge.
Charles river; Lowell, Mass., into the Merrimac and Concord rivers,
be interpreted
from which water is taken for the cities of Lawrence, Haverhill, and
Newburyport. Hartford, Conn., discharged sewage into the Connecticut river; Reading, Pa., into the Schuylkill river, from which
Philadelphia derives a part of its water supply; Richmond, Va.,
into the James river; Nashville, Tenn., into the Cumberland river;
Trenton, N. J., into the Delaware river; Wilmington, Del., into the
Christiana and Brandywine rivers; Camden, N. J.,- into the Dela-
Some of these mere negative statements have to
meaning that water supplies drawn from the
stream are taken at points so far below the sewer outlet as to give no
cause for apprehension, but as there is no accepted safe distance
limit between sewer outlets and water intakes such assumptions are
as
A number of the reports state'' that the local water
supply was drawn from a point above the local sewer outlet, but this
was not the information desired.
of little value.
The
following notes indicate
what natural waters receive the
sewage of each city, and also include statements of value regarding
waterworks intakes below sewer outlets of certain cities:
New York, N. Y., reported that the sewage from Manhattan and
Bronx boroughs was discharged into the East and Hudson rivers;
from Brooklyn borough into Jamaica bay, Sheepshead bay, and
Gravesend bay; from Queens borough into Jamaica bay; and from
Richmond borough into Arthur Kills, Kill von Kull, and New York
bay. Chicago, 111., discharged 75 per cent of its sewage into the
Chicago river and thence into its drainage canal, the remainder into
Lake Michigan. The intake for the Chicago water supply was 2
miles from the point where the sewage was discharged into the lake;
Philadelphia, Pa., into the Delaware and Schuylkill rivers, from
^hich the water supply was taken at points above the sewer outlets.
St. Louis, Mo., discharged sewage into the Mississippi river, the
next city below taking water for city uses being Cape Girardeau,
Mo., 100 miles south of St. Louis. Boston, Mass., discharged sewage into Boston harbor; Baltimore, Md., into the Patapsco river;
Cleveland, Ohio, into Lake Erie, the intake crib for the city water
supply being located 5 miles to the northwest, the direction from
which the prevailing winds blow. Buffalo, N. Y., discharged sewage into the Niagara river below the water intake pier; San Francisco, Cal., into San Francisco bay; Pittsburg, Pa., into the Monongahela and Allegheny rivers; Cincinnati, Ohio, into the Ohio river;
Detroit, Mich., into the Detroit river; Milwaukee, Wis., through
rivers into Lake Michigan.
These rivers, uniting, flow to the lake
through one straight cut, or harbor entrance, which empties about
New Orleans, La., discharged
3 miles from the waterworks intake.
storm water into Lake Ponchartrain and sewage into the Mississippi
river.
Washington, D. C, discharged sewage into the Potomac
river; Newark, N. J., discharged sewage into the Newark river and
Passaic bay; Minneapolis, Minn., into the Mississippi river; Jersey
City, N. J., into New York bay; Louisville,|Ky., into the Ohio river;
Indianapolis, Ind., into the White river; Providence, R. I., into the
Providence river, under 36 feet of water off Field's Point, R. I. St.
Paul, Minn., into the Mississippi river; Rochester, N. Y., into the
Genesee river, mostly below the lower falls, thence into Lake Ontario; Kansas City, Mo. into the Missouri river, the next city below
taking water from the river being Independence, Mo. Toledo, Ohio,
discharged sewage into the Maumee river. Swan creek, and Ottawa
creek, or Ten Mile river. Denver, Colo. discharged sewage into the
South Platte river; Allegheny, Pa., into the Allegheny and Ohio
rivers; Columbus, Ohio, into the Scioto river; Worcester, Mass.,
Los Angeles, Cal., conducted sewage
into the Blackstone river.
by gravity and inverted syphons to the Pacific ocean. Memphis,
Tenn. discharged sewage into the Mississippi river> Omaha, Nebr.
;
,
,
,
New Haven, Conn., into the harbor; SyraHarbor Brook creek and Onondaga creek, the next
city below taking water from these streams being Oswego, 30 miles
below. Scranton, Pa., discharged sewage into the Lackawanna
river; St. Joseph, Mo., into the Missouri river; Paterson, N. J., into
the Passaic river; Fall River, Mass., into the Taunton river; Portland, Oreg., into the Willamette river; Atlanta, Ga., through Proctor creek to the Chattahoochee river and into the South river.
Seattle, Wash., discharged sewage mostly into Elliott bay, a small
amount being discharged into Lake Union. Dayton, Ohio, discharged sewage into the Great Miami river; Albany, N. Y., into the
Hudson river, the next city below taking water from the Hudson
being Poughkeepsie, 70 miles below. Grand Rapids, Mich., discharged sewage into the Grand river; Cambridge, Mass., into the
into the Missouri river;
cuse, N. Y., into
ware river, from which no water is taken for 30 miles below. Bridgeport, Conn., discharged sewers into Pequannock river and Long
Island sound; Lynn, Mass., into Lynn harbor; and Troy, N. Y.,
into the Hudson river. Des Moines, Iowa, discharged sewage into
the Des Moines river; New Bedford, Mass., into the Acushmet river
and New Bedford harbor; Springfield, Mass., into the Connecticut
stad Chicopee rivers; Oakland, Cal., into San Francisco bay; and
Lawrence, Mass. into the Merrimac river.
,
In Somerville, Mass.
,
all
by the state into the Massachutime of heavy storms the sewers
the dry weather sewage was pumped
Metropolitan System, but in
overflowed into the Mystic river and Alewife brook, a portion of the
sewerage system. Kansas City, Kans., discharged sewage into the
Missouri and Kansas rivers, which unite near that city and from
setts
which waters Independence, Mo., 12 miles below, derived its city
supply. Savannah, Ga., discharged its sewage into the Savannah
river; Hoboken, N. J., into the Hudson river; Peoria, 111., into
the Illinois river, Alton, 111., being the next city belo-*r, taking
water from the Mississippi river contaminated with sewage from
Peoria.
Duluth, Minn., discharged sewage into Lake Superior,
from which Duluth and Superior derived their water supply, some
Utica, N. Y., discharged sewage
3 miles from the sewer outlets.
into the Mohawk river; Manchester, N. H., into the Merrimac river,
from which water was taken for the cities of Lowell, Mass., 30 miles
below, and Lawrence, Mass., 40 miles below. Evansville, Ind.,
discharged sewage into the Ohio river, from which water was taken
by numerous cities below. Yonkers, N. Y., discharged sewage into
the Hudson river; San Antonio, Tex., into Nutshell lake; Elizabeth, N.
J.,
and Staten Island sound; WaNaugatuck river; Salt Lake City, Utah,
and Erie, Pa., into Presque Isle bay, from
derived its water supply at a distance of 3
into the Elizabeth river
terbury. Conn., into the
into the Jordan river;
which source the
city
miles from the sewer outlets.
Wilkesbarre, Pa., discharged sewage into the Susquehanna river; Schenectady, N. Y., into the Mohawk river; Norfolk, Va., into the Elizabeth river; Houston, Tex.,
into the Buffalo bayou; Charleston, S. C, into Charleston bay and
the Cooper and Ashley rivers; Harrisburg, Pa., into the Susqueriver; Portland, Me., into Portland harbor; Dallas, Tex.,
into the Trinity river; Tacoma, Wash., into Elliott bay; Terre
hanna
Haute, Ind., into the Wabash river, from which no water is taken
Youngstown, Ohio, discharged sewage into the Mahoning river below the waterworks, which are within
the city limits. Just above the waterworks is the Ohio plant of the
United States Steel Corporation. This plant used large quantities
of water from the Mahoning river for manufacturing purposes, and
the boiling water went back into the river above the waterworks.
The waterworks, however, had an excellent new and modem filtration plant, both mechanical and chemical, and it was claimed that
for city use for 10 miles below.
the city had excellent water. Nine miles above Youngstown, on
the Mahoning river, is Niles, and 14 miles above Youngstown is
Warren, both of which use the Mahoning river for water and sewer
purposes. Below Youngstown there were no towns or cities of any
importance that' used the Mahoning river for drinking purFort Wayne, Ind. discharged sewage into the Maumee river;
Holyoke, Mass., into the Connecticut river; Akron, Ohio, into the
size or
poses.
,
Cuyahoga river; Brockton, Mass., into Coweeset brook; Saginaw,
Mich., into the Saginaw river; Lincoln, Nebr., into Salt creek; Lancaster, Pa., into Conestoga creek; Covington, Ky., into the Ohio and
Licking rivers; and Altoona, Pa., discharged the unpurified sewage
into the Little Juniata river, and the purified sewage into MUl Run
creek.
Spokane, Wash., discharged sewage into the Spokane river;
SEWERAGE AND SEWAGE
Birmingham, Ala., into the Valley and Village creeks, tributaries of the Black Warrior river; Pawtucket, R. I., into the Blackstone and Mashassuck rivers; South Bend, Ind., into the St. Joseph
river; Binghamton, N. Y., into the Chenango and Susquehanna
rivers; Augusta, Ga., into the Savannah river; Bayonne, N. J., into
New York bay and Newark bay; Mobile, Ala., into Mobile bay;
Johnstown, Pa., into the Conemaugh and Stonycreek rivers; McKeesport, Pa., into the Monongahela river; Dubuque, Iowa, into
the Mississippi river; Butte, Mont., into Silver Bow creek; Springfield, Ohio, into Buck creek; Wheeling, W. Va., into the Ohio river,
the next cities below taking water from the Ohio being Marietta,
Ohio, and Parkersburg, W. Va., at least 90 miles distant. Sioux
City, Iowa, discharged
sewage into the Missouri
AUentown,
Mich., into the Saginaw river.
river;
and Bay Qity,
Pa., discharged sewage
dug to a limestone foundation of such a nature as
Davenport, Iowa, discharged sewage into the Mississippi river; Montgomery, Ala., into the. Alabama river; East St.
Louis, 111., into the Mississippi river by way of Cahokia creek, the
next city below taking water from the Mississippi being Cape Girardeau, Mo., about 100 miles distant. Little Rock, Ark., discharged
sew^e into the Arkansas river; Quincy, 111., into the Mississippi
river; York, Pa., into Cordores creek; Springfield, 111., into Spring
creek; Maiden, Mass., into the Metropolitan Sewerage System.
Canton, Ohio, discharged sludge from the purification works by
pumping it upon plowed ground, a plan which is considered very
efficient and satisfactory, while the liquid passed into the NimishilPassaic, N. J., discharged sewage into the Passaic river;
len creek.
Haverhill, Mass., into the MeiTimac river; Topeka, Kans., into the
Kansas river, from which Lawrence, Kans., 28 miles below, took
Salem, Mass., discharged sewage into Salem harits water supply.
bor; Atlantic City, N. J., by pumping it into Beach Thoroughfare;
Chester, Pa., into the Delaware river; Chelsea, Mass., mostly into
the Metropolitan Sewerage System, though a small portion flows into
Chelsea creek; Newton, Mass., into the Metropolitan Sewerage Sysinto wells or sinks
to carry
it off.
tem,but storm water empties into a brook; Superior, Wis., into the
Bay of Superior and the St. Louis river; Elmira, N. Y., into the Chemung river; Knoxville, Tenn. into the Tennessee river; Newcastle,
Pa. into the Chenango river, which forms part of the water supply for
,
,
Beaver
and
Falls, Pa., 20 miles below,
New Brighton,
Pa., 21 miles
Jacksonville, Fla., discharged sewage into the St. Johns
river; South Omaha, Nebr., into the Missouri river; Chattanooga,
Tenn., into the Tennessee river; Joplin, Mo., into Turkey creek;
below.
Galveston, Tex., into Galveston bay; Fitchburg, Mass., into the
Nashuariver; Macon, Ga., into the Ocmulgee river; Auburn, N.Y.,
into the Owosco river, from which the village of Port Byron, 8 miles
distant, took its
water supply.
Racine, Wis., discharged sewage
Lake Michigan, from which it derived its water supply, the intake being 2 miles from the sewer outlet; Woonsocket, R. I., into
into
the Blackstone river; Joliet,
sanitary district of Chicago
111.,
into the drainage canal of the
and Des Plaines
river;
Kalamazoo,
Kalamazoo river; Wichita, Kans., into the Arkansas
river; Taunton, Mass., into the Taunton river; Sacramento, Cal.,
into the Sacramento river; Oshkosh, Wis., into Lake Winnebago
and the Fox river; Pueblo, Colo., into the Arkansas river; New
Britain, Conn., into the Mattabbassett river, and La Crosse, Wis.,
into the Mississippi river, from which no water is taken for city uses
For the city of Rockford, 111., no report was
for 60 miles below.
made as to the natural waters into which sewage was discharged.
Lawsuits due to methods of sewage disposal.— Str&nge to say, most
of the lawsuits brought against cities to restrain them from discharging their sewage into natural waters, or to recover damages
the sense
for such discharge, have been based on alleged offense to
or renof smell or sight, the filling of mill ponds by sewage sludge,
Mich., into the
dering water unfit for manufacturing purposes or for stock, rather
than upon menace to the public health through the pollution of
public water supplies. This is largely due to the backward state
really dangerous
of public knowledge and opinion as regards what is
small 4egree by
in
no
explained
be
may
but
to the public health,
DISPOSAL.
105
the difficulty in bringing proof that water polluted
by sewage has
Where an
actually caused a specific case of sickness or death.
enlightened public opinion prevails, however, no such proof
is
required to secure legislation and court action prohibiting the
pollution of public water supplies
by sewage.
But, as already
no accepted safe distance limit between a sewer
outfall and a water intake.
Most of the cities listed report no lawsuits for sewage disposal.
The brief details given where suits have
been reported are as follows:
Chicago, lU., reported that at the close of 1905 a suit brought by
the city of St. Louis, Mo., was pending against the Chicago drainage district. Since the close of the year 1905 this suit had been
decided in favor of the city of Chicago. Rochester, N. Y., reported
that there were seven suits pending on account of deposits of sewage on farm lands, owing to the river overfiow during high water.
Kansas City, Mo., reported seven damage suits caused by the discharge of sewage into the tributaries of the Missouri river. Worcester, Mass., reported that in 1896 the town of Millbury entered a
complaint against the city of Worcester for throwing sewage in
crude form into the Blackstone river. The court ordered the city
Later a mill owner (Harripgton v. Worcester)
to purify its sewage.
asked that purification be made more complete, as the water was
The city won, as the court held that no damages lay,
still tainted.
purification being a mandatory act of the state, and redress was by
appeal to the state court to order increased purification on the city's
part.
Syracuse, N. Y., reported that there was in court a damage
Paterson, N. J., recase of this character, but gave no details.
ported that there were suits pending involving claims amounting
to several million dollars; that the decisions so far as rendered have
held the city liable, but in small amounts as compared with the
Hartford, Conn., reported that suits had been
original claims.
brought against that city because of sewage contamination of water
supply, and that the city had been compelled to remedy the
Lynn, Mass., reported two dariiage suits on account of
difficulty.
sewage contamination, both of which were pending. San Anstated, there
is
tonio, Tex., reported that five years before a
number
of suits
had
been entered against the city on account of sewage being deposited
on its sewage farm, but that these suits were withdrawn when the
farm was abandoned. Waterbury, Conn., reported that three suiis
had been brought; that, as a result of the trial of one of them the
city had been enjoined from discharging sewage without purificaSalt
tion, and that the city was erecting a purification plant.
Lake City, Utah, reported one suit on account of sewage contamiPortland,
nation, in which the decision was favorable to the city.
Me., reported that some twenty-five years before a dock company
had brought suit against the city on account of the dock filling
with sand from sewer outlets. The dock company won, and the
sewer department changed the method of disposal at that point.
Altoona, Pa., reported three suits, all of which had been decided
against the city. East St. Louis, 111., reported two cases, in which
suit was brought against the city by owners of land for allowing
sewage to flow into what is known as Old Cahokia creek in quantities sufficient to create a nuisance, one of the suits being decided
the other against, the city.
Fitchburg, Mass., reported
pending, because of sewage contamination. New Britain, Conn. reported that in the past eighteen
years, there had been as many as fifty-five suits brought against
the city on account of sewage pollution, and that all decisions, so
in favor
of,
one damage
suit,
which was
still
,
far as rendered,
Two
of
brought
had been against the
to protect
earlier of these,
record,
city.
the most notable of the lawsuits outlined above were
public water supplies, but each failed.
and one
of
The
the earliest water pollution suits on
was brought by the city
of
Newark, N.
J., to restrain
the
city of Passaic, N. J., from the discharge of sewage from a proposed
sewerage system, the discharge, as planned, being into the Passaic
only 4 miles above the waterworks intake of the city of
Newark. The court of chancery of the state of New Jersey, in a
river,
decision dated July 22, 1889, refused the injunction.
The ground
STATISTICS OF CITIES.
106
for this refusal was, largely, that
.the
apprehended dangei;
Both the
Newark had not proved
that
supply was a real danger.
and the precedents cited in
to its water
direct evidence submitted
were based on chemical rather than bacterial studies;
water bacteriology and the germ theory of disease in relation
thereto being in their infancy when the evidence was collected
this case
and presented.
The later of the two
of
the city of
of the
of the
rivers,
of St.
city.
St.
cases just
mentioned was brought in behalf
Louis for the purpose of preventing the discharge
sewage of Chicago, or the Chicago sanitary district, by way
Chicago drainage canal and the Des Plaines and Illinois
into the Mississippi river, thus alleging that the water supply
Louis was polluted and was causing typhoid fever in that
On the two sides of this case there were engaged a large
number
of
gists of
the United States.
the leading sanitary engineers,, chemists, and bacteriolo-
Each
side availed itself of the latest
developments in the physical, chemical, and bacterial study of
water pollution. The United States Supreme Court, in a decision
rendered on February 19, 1906, held that "the case proved falls so
far below the allegations of the bill that it is not brought within the
principles heretofore established in the cause."
These "principles" admit that the allfegations of dangerous water pollution, if
proven to be of sufficient magnitude, would be proper grounds for
an injunction. Besides holding that the case was not proven, the
court virtually said that
it
was materially weakened by the
fact that
the state of Missouri, the nominal plaintiff, itself permitted its own
municipal creatures, including St. Louis, to discharge their sewage
above the waterworks intakes, so that it was
with bad grace that one sovereign state asked the United States
Supreme Court to prohibit another sovereign state from permitting
its municipalities to do exactly what those of the first state were
allowed by it to do. It should be noted that in the St. Louis v.
Chicago case the distance between sewage outlet and water intake
into the Mississippi
was 357 miles, as compared with 4 miles in the Newark v. Passaic
The most important features of the St. Louis v. Chicago decase.
cision were (1) the establishment of the principle of permissible
intervention against interstate water pollution, and (2) the recognition of the most advanced type of scientific evidence, both by
the Supreme Court of the United States. In 1889 the New Jersey
court of chancery looked askance at scientific theory unsupported
by specific examples drawn from experience. In 1906 the United
States Supreme Court gave most serious attention to the scientific
evidence, but did not consider it and the other evidence conclusive
in the specific case then under adjudication.
— —
APPENDIX
SEWERAGE AND SEWAGE DISPOSAL OF WORCESTER,
STATISTICS OF
These statistics were reported by Mr. Harrison P. Eddy, superintendent of sewers, upon the standard schedule adopted for sewers
and sewage disposal by the Boston Society of Civil Engineers.
A.
General.
Population by census of 1905
128, 135
Total area of city (square miles)
38.
42
Area served by sewerage system (square miles)
7. 20
Method of sewage disposal Chemical precipitation and sand
—
filtration.
B.
I.
Collection System.
—MAINS (everything
BUT HOUSE AND CATCH BASIN
connections).
a.
—Length of sewers
MATERIA!,.
B.
at close of year (miles).
MASS.,
FOR
1906.
— —
——
—
STATISTICS OF CITIES.
108
10 feet
Kind and grade
None.
None.
Average cost
(f)
Preliminary treatment: Passed through grit chamber 40 feet by
Fuel for internal combustion engines.
2.
(e)
3.
Electricity.
Average cost per kilowatt per hour
$0. 06
of fuel or power consumed for the year, 37,774 kilowatts
(g)
—
Amount
station
Total
1,
2,881; station 2, 5,801; station 3, 29,092.
pumpage without allowance
'
tion
1,
These amounts are estimated.
Average static head (feet): Station
—
for slip, 43,850,000 gallons
32,900,000; station 2, 7,250,000; station
1,
3,
sta-
3,700,000.
7.62; station 2, 41.75; station
3, 185.3.
Average dynamic head against which
Number of gallons raised
pump
works
(feet):
1 foot per unit of fuel of power: Station 1,
86,500; station 2, 52,500; station
3,
54,300.
These figures are the
results of actual tests.
CJost of
pumping, figured on pumping station expenses per mUlion
gallons raised 1 foot static,^ not including fixed charges^ $2.17.
by
10 feet.
Dosing apparatus and size of dose: Flow controlled by gate valves
on main dykes and molasses gates at distributers.
How long does sewage flow on one bed? Two to four hours.
How often is each bed used? One to four times weekly.
Method of caring for surfaces of filters (number of times raked,
harrowed, ploughed, furroughed, etc.): Deposit near distributers raked up once in two to four weeks; rest of bed once in four
Deposit removed three to four times a year.
to eight weeks.
Beds not raked, harrowed, or ploughed as a rule. Small piles
about 4 feet apart left on bed in winter to assist in holding up ice.
Cubic yards of material removed from surface
Cost of removing same, $7,750.
Are crops raised, and if so, what kind? No.
Amount
received for crops,
Water capacity of contact
since plant was started,
AND CHEMICAL PRECIPITATION TANKS.
Number
of tanks: Settling, none; septic, one for experiments;
chemical precipitation, 15.
Total capacity of tanks up to flow line, 5,500,000 gallons.
Average daily quantity of sewage treated, 11,660,000 gallons.
Average length of time sewage remains in tanks, four to eight hours.
Disposition of effluent: Discharged into Blackstone river.
Disposition of sludge: Pressed and cake hauled to dump.
Volume of sludge produced per 1,000,000 gallons sewage (if this is
not. known give depth of sludge in tank when cleaned), 4,446
gallons.
often are tanks emptied: Six roughing, two to four weeks;
others, four to eight weeks.
Cost of tanks, $265,628.75.
Costof maintenance, including cost of disposingof sludge, $38,909.19.
Kinds and quantities of chemicals used per 1,000,000 gallons, 912
pounds lime.
Lime only
H.
for
Date
used.
Sewage Beds ob
Type, intermittent sand
Filters.
(Contact bed and sprinkling
filters.
filters
experiment.)
of construction, 1899 to 1906.
Cost of beds, $192,960.04.
Total net filtering area,
Number
December
1,
1906, 42.5 acres.
of beds, 43.
Average area of beds, 0.99 acre.
Were loam and subsoil removed?
Yes.
Character of filtering material (give effective size if available):
Average 14 beds, 0.23 mm.; 9 beds, 0.16 mm.; 8 beds, 0.20 mm.;
12 beds, not determined.
System
of underdrains (depth, distance apart, etc.), 4 to 6 feet
deep; 40 to 50 feet apart; open joints, surrounded with cobbles.
Average daily quantity of sewage treated, 2,990,000 gallons.
Average daily quantity
of
sewage treated per acre (not
area),
83,000 gallons.
Maximum
'
Total
ance for
'^
was
state
whether
it is
with or without allow-
slip.
Cost of
foot
daily quantity of sewage treated, 9,200,000 gallons.
pumpage should
pumping should show whether per million gallons raised
static or
dynamic.
.
Financial.
Construction.
Disposal.
RECEIPTS.
How
or trickling filters
I.
3.
G.
SETTLING, SEPTIC,
.
Total cost of maintenance, $11,603.81.
Cost of maintenance per million gallons filtered, $10.62.
Describe screens: Station 1, small basket made of vertical rods.
Basket may be hoisted for cleaning or cleaned in place. No
screens at stations 2 or
1
of beds, 19,426.
and decrease in same
GENERAL TABLES
(109)
—
.
.
.
GENERAL TABLES.
Ill
OF INCORPORATION, POPULATION, AND AREA OF CITIES HAVING AN ESTIMATED POPULATION
OF 30,000 OR OVER ON JUNE 1, 1905.
Table 1.—DATE
[For a
list of
number assigned to each,
the cities in each state arranged aiphabeticail7 and the
see page 94.]
AREA (ACSEG) JUNE
POPULATION.
1,
AREA (ACRES) ANNEXED
1905.
SINCE JUNE
1,
1900.
Date of
latest
incor-
Estimated as
pora-
of
Decennial census,
June 1-
Junel—
tion.
Grand total.
.
.
.
22, 204, 506
i!21,660,876
12,045,689
2 3,845,894
3,250,368
2,518,925
GROUP
New York, N.Y..
Chicago,
1901
1875
1854
1S76
1854
111
FhUadelphia, Pa.
Mo
St. Louis,
Boston, Mass
Baltimore, Md
Cleveland, Ohio
Buffalo, N.Y
San Francisco, Cal
Pittsburg, Pa
Cincinnati, OlUo
Detroit, Mich
Milwaukee, Wis
New
Orleans,
La
1898
1836
1832
1900
1901
>
'
I
Washington, D. C
1819
1883
18"4
1896
1878
1904
112,324,021
2 3,947,858
3,347,166
2,585,461
1,!
Group I
Group II
Group III.
Group IV.
=
I.— CITIES
4,000,403
1,990,750
1,417,062
636,973
« 595, 380
«
546,217
437, ;14
376, 914
(10)
'3,887,762
1,932,315
1,392,389
624, 626
'
588, 482
538,765
425,632
'372,008
360,298
362, 852
343,337
11325,563
« 312, 948
309,639
302,883
341, 444
6 317,591
'308,343
305, 132
298,050
II.— CITIES
•283,289
6 261,974
6 232,699
222,660
212, 108
'272,950
'250,122
'227,446
6198,635
6 197,023
6182,022
179,272
155,287
'194,027
' 190, 231
'177,223
Toledo, Ohio
1832
1854
1834
1889
1836
Denver, Colo
Allegheny, Pa
Columbus, Ohio..
Worcester, Mass.
Los Angeles, Cal.
1904
1840
1834
1894
1889
160,317
142,848
142, 105
6128,135
148,714
140,456
138, 796
Memphis, Tenn
1879
1897
1784
1847
LooisTille,
Ky
Providence, R.
St. Paul,
I--
Minn
Rochester, N. Y..
Kansas
City,
Mo.
Omaha, Nebr
...I
New Haven, Conn.
Syracuse, N. Y.
Scrknton, Pa...
St.
Joseph,
Mo
. .
Paterson, N. J
Fail River, Mass.
Portland, Oreg...
Atlanta, Ga
121,235
120,565
119,027
6 117, 129
116,
1885
1871
1903
1903
1874
219, 191
204,772
176, 168
160,694
'
126, 192
(10)
(10)
HI
115,479
6111,529
6 105, 762
104, 141
102, 702
2
21,141,977 19,685,352
14,687,828
11,764,873 10,935,867
2 3,762,331
3,452,788
3,173,853 2,927,365
2,450,920 2,269,342
8,223,228
2,617,368
2,267,436
1,689,807
I
'3,775,435
1,873,880
1,367,716
612,279
'581,584
531,313
414,960
'
367, 121
365,919
332, 934
"309,619
'303,238
300,626
293,217
'266,605
'238,271
'222,192
216,722
197,705
'
'
'
189, 419
183, 439
173, 573
173,064
145,901
Water.
Total.
Land.
102, 407
86,966
86,474
17,445
30,029
31,712
< 23, 221
14,226
14,283
42,371
16,085
14,226
14,237
41,871
16, 140
3,773
3,773
4,544
4,423
846
4,544
4,42?
Water
1S90
1900
300,000
8
2,214,636
462,943
< 423, 866
m
434,439
261,353
255, 664
298,997
238, 617
326,902
286,704
285,315
287, 104
278,718
296,908
205, 876
204, 468
242,039
230,392
27,200
22,976
14,405
19,290
26, 104
26, 496
29,760
18, 826
(»)
20,073
27,183
22,976
14,081
125,600
38,408
(»)
44,317
TO
300,000
IN
<
1905.
209,218
117, 447
81,828
39, 276
24,613
122,008
82,933
39,276
27,300
508,957
381, 768
352,387
342,782
321, 616
107, 844
821, 106
OE OVER IN
20,255
26,346
26,884
100,000
< 2,
838,561
429,968
a 494, 655
3 451,462
3
3,437,202 82,507,414
1,698,575
1,099,850
1,293,697
1,046,964
576,238
451, 770
560,892
448, 477
HAVING A POPULATION OF
1836
1881
1871
1893
1905
Indianapolis, Ind..
1903
HAVING A POPULATION OF
364, 161
GROUP
Newark, N. J
Minneapolis, Miim.
Jersey City, N.J...
Land.
Total.
1905
1905.
4,661
1,105
2,687
96S
242
388
(»)
1,247
17
324
6,909
46
500
555
STATISTICS OF CITIES.
112
AND AREA OF CITIES HAVING AN ESTIMATED POPULATION
OR OVER ON JUNE 1, 1905—Continued.
Table 1.—DATE OF INCORPORATION, POPULATION,
OF
[For a
list of
30,000
the cities in each state arranged alphabetically and the
GROUP III.—CITIES HAVING A POPULATION OF
-
50,000
number assigned to
TO
100,000
each, see page 94.]
IN 1905— Continued.
—
.
'
GENERAL TABLES.
Table 1.—DATE
113
OF INCORPORATION, POPULATION, AND AREA OP CITIES HAVING AN ESTIMATED POPULATION
OF 30,000 OR OVER ON JUNE 1, 1905—Continued.
i
[For a
list of
the cities in each state arranged alphabetically and the
GROUP
IV.—CITIES
HAVING A POPULATION OF
number assigned
30,000
TO
50,000
to each, see page 94.]
IN 1905— Continued.
AREA (ACRES) JONE
POPULATION.
1,
AREA (ACRES) ANNEXED
SINCE JUNE 1, 1900.
1905.
Date of
City
num-
latest
incor-
ber.
pora-
Estimated as
of
Decennial census,
Jime 1—
June
1
tion.
Total.
1905
123
134
125
126
127
128
129
130
131
132
133
134
135
136
137
Passaie,N.J
Haverhill,
Mass
Topeka, Kans
Salem.Mass
Atlantic City,
N.J
Pa
Mass
Newton, Mass
Superior, Wis
Elmira,N.Y
Cheater,
Chelsea,
i
I
1
Tenn
Fa
Knoxville,
Newcastle,
l
Jacksonville, Fla
South Omaha, Nebr
Rookford,
111
:
I
13S
139
140
141
142
Chattanooga, Tenn
Jopltn,Mo
143
144
145
146
Auburn, N.
JoUet,
1-47
Kalamazoo, Mich.
148
149
150
Wichita,
151
152
153
154
Oshkosh, Wis
Pueblo, Colo
Galveston, Tex
Fitchbure, Mass
'
1873
1870
1903
1836
1902
137,837
137,830
137,641
137,627
137,593
1889
1857
1897
1891
1864
37, 333
137,289
136,827
136,551
135,724
1891
1875
1887
1903
1880
Y
Wis
Woonsocket, R.
I,
111
Kans
Taunton, Mass
Sacramento, Cal.
New Britain, Conn.
La Crosse, Wis
1
35,875
37,699
139,149
2 37,292
2 35,642
233,913
2 37,568
138,959
2 36,958
2 33,691
27, 777
37, 175
33,608
35,966
27,838
31, 007
36,664
2 36,645
2 36,179
235,459
2 35,713
35,995
2 36,001
2 36,531
2 34,367
2 35,705
,33,988
(27,302
27,909
24,379
11,983
30,893
34,913
34,011
33,926
34, 344
32, 593
232,551
31,383
33,361
32,637
28,339
28,429
26,001
31,051
22, 535.
11, 600
30,469
30,847
31,742
232,425
30, 154
29, 100
2
2
35,482
35,429
1
1852
1900
1903
1872
Macon, Ga
Racine,
190S
1848
1848
1888
1876
I
35, 301
34, 971
2
33, 177
34,621
33,991
34, 179
30, 574
34,063
33, 484
133,021
32, 618
32,465
32, 613
232.723
32; 644
132.527
1 32, 290
232,090
2 31,662
231,397
31,241
1
32, 196
31,713
31,127
131,110
130,967
30,732
1905
1886
1864
1S93
6
1863
1873
1905
1856
1
30. 575
30; 457
30, 178
1
29,
078
29. 782
131,857
230,981
30,442
1
230. 116
29; 597
29,342
2 29,041
State census.
2Based on Federal census of
'Not reported separately.
14—07
8
1900
and
state census of 1905.
23, 431
231,6,54
231,014
2 30,698
30, 769
1900
34,072
33,587
31,091
35,672
Water.
13,028
412
27,
30,801
13,066
17,201
8,062
23, 684
2,099
22,000
4,465
6,440
2,775
2,070
20,400
4,230
4,827
W
2,862
1,441
11, 110
23,400
4,646
P)
11,410
27,000
4,746
2,541
4,363
4,864
3,960
5,510
2,551
4,503
4,160
6,702
300
3,600
200
10
150
(?)
200
192
420
26,868
21,014
20,830
23,264
6,440
2,960
6,632
2,520
6,390
2,860
6,632
2,472
60
100
100
24, 404
24, 671
17,853
23,853
26, 448
26,386
5,122
23,512
31,431
2,891
6,031
21,376
28,487
2.872
91
2,136
2,944
22,836
5,229
7,997
8, Q5S
5, 867
4,941
7,997
8.055
6,331
28,284
28,167
25, 998
2S. 896
9,943
29, 084
24. .568
16,519
25, 090
*
Estimated.
6
Not
6
Based on Federal census
15
"667
(»)
30,345
29, 102
28, 204
29.363
229,668
29,237
28, 606
2 29,004
Land.
p)
17,728
3,099
31,036
29,282
Total.
m
22,037
22,746
26,023
37,789
31,531
23,272
3,724
6,520
29
1,600
225
613
3,304
6,520
4,989
17,528
3,005
28,438
31, 549
230,995
30, 152
6
1
Land.
1890
1901
200
94
19
3
630
20
314
4.868
20
314
4,855
reported.
of 1900
and state census
of 1904.
Watar.
.
.
.
......
.
..
.
STATISTICS OF CITIES.
114
Table 2.— PAYMENTS, RECEIPTS,
[JFor
a
list of
AND CASH BALANCES, BY DIVISIONS AND FUNDS:
the cities in eaoli state arranged alphabetically and the
number assigned to
1905.
each, see page 94.]
PAYMENTS.
City
number.
AND DIVISIONS AND
FUNDS OF ITS GOVEKNMENT.
CITY,
To
Date of close ot fiscal year.
depart-
ments,
To the
tries,
Aggregate of
payments,
and cash on
Cp.sh
all
close
of year.2
and
on
hand at
beginning
hand at
of year.
indus-
offices,
public.
Cash on
hand at close
01 year.
From
From
the
public.
Grand
total.
. .
GROUP
NewYork, N.
Library
Sinking funds
Investment funds.
Dec. 31,
Dec. 31,
Dec. 31,
Dec. 31,
Dee. 31,
Dec. 31,
.
Public trust funds.
Private trust funds.
Chicago, 111
City government .
Schools
Sanitary districts.
Sinking funds
Investment funds
.31,
1906
30, Dec. 31,1906....
31, 1905
Nov. 30, Dec. 31, 1905....
IJune 30, Dec. 31, 1905;
t June 30, 1906.
Private trust funds.
Dee. 31,1905
Philadelphia, Pa
City government
Library
Museum
Special assessment funds.
districts
-
Sinking funds
Public trust funds
Dec. 31, 1905
Dec. 31, 1905
Dec. 31, 1905
Dec. 31,1905
Mar. 28, 29, Apr.
Deo. 31, 1905
Dec. 31, 1905
Apr.
June
Apr.
Library
Clerk of court fee funds. .
Dec.
Collectors' commissions..
Board of public improve-
Mar.
ments.
Lafayette Park funds
Sinking funds
Investment funds
Public trust funds
Private trust funds
19, 1906.
Apr.
9, 1906.
30, 1906.
9,
1906.
31, 1905
.
1906.
9, 1906.
6,
Mar. 31, 1906
Apr. 9,1906
Apr. 9, June
June
30, 1906
Apr.
9,1906
30, 1906.
.
County
Overseers of poor.
Sinking funds
Public trust funds.
Baltimore, Md
City government
Sinking funds
Investment funds. .
Public trust funds.
Private trust funds.
.
.
Library
Sinking funds
,
Public trust funds.
Annexed territory.
Buflalo, N.
Jan.
Jan.
Jan.
Jan.
Jan.
31,
31,
31,
31,
31,
1906.
1906.
1906.
1906.
1906.
Dec.
Dec.
Dec.
Dec.
Dec.
31,
31,
31,
31,
31,
1905.
1905.
1905.
1906.
1906.
Dec.
Dec.
Dec.
Dec.
Dec.
Dec.
31,
31,
31,
31,
31,
31,
1905.
1905.
1905.
1905.
1905.
1905.
June 30, 1906
City government
Library and museum
Deo. 31, 1905; June
Buffalo Historical Society. Dec. 31, 1905
Jime30,1906
Sinking funds
June 30, 1906
Public trust funds
June 30, 1906
Private trust funds
.
Sinking funds
Public trust funds.
1,483,515
1,551,515
1,401,107
1,583,185
1,297,477
June
June
June
30, 1906.
30, 1906.
30, 1906.
650,191
300,000
OR OVER
IN
1906.
$17,324,784
15,133,840
15,448
1,796,275
,602,623
38,
613,062
538,776
693,367
535,980
305,566
196,980
59,673
,737,413
196, 980
98,460
15,907,383
6,399,272
2,729,268
2,191,505
2,900,957
1,351,364
30,706
648,
282,730
,581,656
304,322
20,829,763
30,593
796,000
$14,210,723
12,264,683
8,917
1,605,362
341,761
380,221
•
2,406 046
1,364: 873
150::688
68:,594
134 370
1,455,164
1,245,152
1,187,759
:,
40
40,618,670
30,964,056
169,777
146,968
326,542
75,179
6,125,906
2,810,243
4,986,037
4,427,681
3,417
380,640
174,399
11,865
98,912
312,057
19,861,954
13,697,166
3,408,118
124,925
85,643
97,844
2,442,991
2,808,981
1,232,022
31,791
10,619
4,664
32,548
7,642,438
6,007,221
431,743
755
150
1,415,969
4,613
19,629,758
19,198,991
1,508
6,425
862,087
20,505
232,062
2,258
40,418,482
37,965,857
1,326,896
129,920
468,770
627,039
14,300,923
8,301,640
50,808
67,532
6,491,381
399,662
6,454,722
2,531,702
13,529,962
12,901,362
576,328
2,789,448
1,272,460
1,516,889
99
1,907,625
1,826,603
80,363
5,111
3,666,023
262,886
378
181
12,234,413
7,069,469
2,649,053
289,916
2,073,576
162,400
4,414,731
2,946,539
15,363,568
8,314,446
106, 723
7,521
2,419,938
82,980
4,431,960
3,676,681
3,300,454
13,489,705
13,399,771
7,000
82,934
37,098
37,098
21,200
1,368,938
7,215,345
6,121,504
1,163,889
280,686
591,217
68,049
78,054
30, 1906
180,208,928
119,619,613
85,256,688
$391,290,435
352,412,784
327,462
34,898,985
30,593
3,620,541
70
$40,509,157
18,852,801
50,872
1,400
Y
San Francisco, Cal
City government.
98,559,804
21,273,595
13,699,524
11,751,340
""8i,'228'
Boston, Mass
Cleveland, Ohio
City government
Schools
$145,284,263
i'795,3p5,740
40
Mo
City government
Schools
City government .
$1,180,390,869
92,653,926
24,031,370
16,565,121
12,237,762
Dec.
.
Public trust funds:.
St. Louis,
Dec.
Nov.
Parks
$144,488,178
93,418,749
34,678,013
14,616,607
9,357,582
2,482,780
70
Dee. 31,1905
30, 1906
S151,970,951
609,233,066
121,599,545
89,437,885
63,661,244
$336,570,556
321,305,300
318,645
12,463,860
1905.
1906.
1906.
1906.
1906.
1905.
June
S883,931,740
HAVING A POPULATION OF
Y
City government
Poor
I.— CITIES
22
370,638
5,567
offices, in-
dustries,
and funds.!
funds.'
Group I
Group II..
Group III.
Group IV.
de-
partments,
2,047,870
332,893
11,881
5,293
630,324
144, 516
922,963
5,348,605
5,336,403
315
11,887
65,234,466
54,.590, 528
171,286
163,393
326,642
90,461
6,606,557
3,296,699
23,456,226
20,441,844
2,641
15,872
$882,315,623 $152,787,521
603,347,607
123,286,111
91,468,938
64,212,967
93,394,867
35,649,222
14,451,151
9,292,281
—
..
...
.
.
..
,
GENERAL TABLES.
Table 2.— PAYMENTS, RECEIPTS,
[For a
list of
GROUP
AND CASH BALANCES, BY DIVISIONS AND FUNDS:
the cities in eacli state arranged alphabetically and the
I.— CITIES
115
HAVING A POPULATION OF
300,000
number assigned
to each, see page
OR OVER IN
1905— Continued.
1905— Continued.
94.]
PAYMENTS.
City
number.
AND DIVISIONS AND
FUNDS OF ITS GOVERNMENT.
CITY,
To depart-
Date of close of fiscal year.
ments,
To the
Cash on
hand at close
of year.
offices, industries, and
public.
Aggregate of
allpayments,
and cash on
Cash on
hand at
beginning
of year.
hand at
close
of year.2
From
From
the
public.
Library
Sinking funds
Public trust funds
Annexed
territory
Annexed territory
Jan.
Jan.
Jan.
Jan.
Jan.
Jan.
Jan.
dustries,
31,
31,
31,
31,
$11,364,953
9,903,591
1,396,473
50,690
14,014
1,185
$4,403,708
1,374,414
1,300,492
135, 678
1, 593, 124
3,331,643
2,321,051
12,796
17, 137
834,153
33,750
16,829
96,927
10,515,811
7,266,831
1,347,710
51,076
31,514
1,681,350
54,664
82,667
5,065,745
1,263,792
11,591
104,887
2,984,174
628,256
73,045
10,779,060
7,961,097
4,838
263,910
797, 517
1,683,616
36,210
31,872
2,287,916
1,436,398
822
51,906
50,868
7,412,876
6,089,129
4,016
212,004
671,649
423,619
12,469
1,078,268
436,570
9,981,884
7,940,089
1,646,769
113,371
45,821
4,800
116,660
114,384
723,060
141,376
477, 419
44,272
13, 639
604
8,238,163
7,739,341
446,340
10, 116
2,670
296
9,410
30,990
1,020,671
59,372
724,000
68,983
29, 612
3,280
825,091
112,843
686,196
50,610
16, 403
540
16,394
44, 105
6,649,636
2,288,618
652,630
14,044
2,127
261,165
69
307,321
59,064
2,892,718
11,277
60,902
31,921
67,680
3,346,993
2,996,968
2,160,376
662,287
12,156,905
6,937,873
652,630
19,652
19,164
266,387
2,921
310,106
64,301
4,623,103
12,004
63,606
40,014
90,206
54,938
2,021,855
646,960
6,788,057
5,282,808
190,010
4,987
3,346,993
8:105
462,620
11,420
18,027
242,500
10,110
39,376
,168,223
2,475
21,662
12,092
60,376
290,000
20,347
2,150,825
8,600
30,000
40,000
27,738
54,938
12,925,394
10,187,656
11,437
66,035
26,204
29,762
401,287
17,740
102,668
430,203
2,560,432
2,543,639
16,056,850
13,085,873
15,394
68,173
41,004
30,178
428,713
18,907
106,380
431,560
668,068
417,368
10,768
2,998
6,185
106
5,513
502
10,000
1,357
361
401
29,599
764
6,791
739
64,606
12,948,360
12,640,415
4,626
623
34,819
30,072
$11,238,149
8,297,918
2,346,728
196,125
395,442
1,936
31, 1906.
31, 1906.
31, 1906.
1906.
1906.
1906.
1906.
offices, in-
and funds.^
funds. 1
Pittsburg, Pa
City government
Schools
de-
.partments,
$4,403,708
3,028,802
1,370,185
4,'
$19, 847, 868
$4,075,745
14,454,274
3,180,010
211,890
31,994,797
2,176
4,229
492
.3,176,269
18,913,199
10,861,674
1,372,097
173,099
3,849,841
2,343,366
144, 538
178, 594
690
1,620,218
720
48,363
28,346
718,021
21,922
$4,206,011
3,127,554
833,282
15, 765
229, 170
240
229
492
8
484,045
25,522
384, 197
991
4,229
492
(schools).
Cincinnati, Ohio
City government
Schools
University
Sinking funds
Investment funds. .
Public trust funds .
Private trust funds.
12
Detroit,
City
10,473,785
6,814,768
1,077,157
143,088
2,242,902
Deo. 31,1905
Aug.
31, 1905
Dec. 31,1905
31, Dec. 31, 1905.
Dec. 31, 1905
Aug. 31, Dec. 31, 1905.
Dec. 31,1905
Aug.
85,391
110,479
Mich
government
Hurlburt fund
June
June
House of correction.
Waterworks
Dec. 31,1905
June 30, 1906
June 30, 1906
Aug. 31, 1905; June 30, 1906
June 30, 1906
Sinking funds
Public trust funds .
Annexed territory.
7,262,939
5,922,944
4,118
190,547
30, 1906
30, 1906
.
544, 171
586,871
14,288
439
6,810,453
1,048,949
62,674
30,334
4,260
88,770
8, 112,
Dec. 31, 1905
Jan. 25, June 30, 1906
Aug. 31, Sept. 30, 1905
.
Library
Museum
Aug.
31, 1905
City service board .
Dec. 31, 1905
Parks
Mar.
Aug.
Public trust funds.
9, 1906
Apr.
31, 1905;
30, 1906
New
Orleans, La
City government
Schools
Library
Fire (fcpartment
Board. of health
Dec. 31,1905
Dec. 31, 1905
Dec. 31, 1906
Dec. 31, 1905
Jan. 14, 1906
Dec. 31, 1905
Dec. 31, 1905
Dec. 31, 1905
Drainage board
Dec
31. 1905
Almshouse
Dec.
3i; 1905
Parks.
Railroad commission
Public trust funds.
5, Dec.
Dec. 31, 1905
Dec. 31, 1905
Dec. 31, 1905
Courthouse commission .
Police commission
,
Metropolitan police tax..
Sept.
Cash in transit
15
Wkshington, D. C
City government
Library
Militia
Recorder of deeds
Raster of wills
Bridges
Reform school for girls
.
Zoological park
Interest account
Contingent account.
Aqueduct
Filtration plant
Incidental bond account..
Sinking funds
Public trust funds
Private trust funds.
June
June
June
June
June
June
June
June
June
June
June
June
June
June
June
June
30,
30,
30,
30,
30,
30,
30,
30,
30,
.',0,
30,
31, 1905.
1906.
1906.
1906.
1906.
1906.
1906.
1906.
1906.
1006.
1906.
1906.
1906.
1906.
1906.
1906.
.
Schools
Library
District court
Criminal court. .
Sinking funds
Public trust funds..
—
Annexed
>
territory..
Miimeapolis, Minn
City government.
Sinking funds
17
Dec.
Dec.
Dec.
Dec.
Dec.
Nov.
Dec.
May
1,1906
Dec.
Dec.
31, 1905.,
31, 1906.
Exclusive of general transfers between minor
$3,462,
on Mcoimt of an incomplete sinking fund
26,000
225,000
378, 724
1,044,364
1,016,793
11,614
87
84
12, 496
338,500
11,525
6,186
106
6,608
17.037
6:222
2,852
2,785
5,237
1,391,885
727
2,704
8,093
11,001
54,938
581,024
354,678
3,967
2,138
8,615
310
27,426
665
3,812
1,357
361
II.— CITIES
,
May 1,
offices
1906,
HAVING A POPULATION OF
$13,901,313
10,780,062
1,612,575
63,793
5,749
1,010
1,410,879
27,245
$9,958,105
6,367,029
5,498,818
5,344,734
154,084
231,121
181,121
60,000
and accounts.
report; for Pittsburg, Pa.
14,520
11,775
3,418,999
121,000
24,782
„„.„^„ -i.,,!„„ ^a„r
100,000
$910,619
309.674
437,545
•
138,634
21,071
567,862
660,100
7,762
698, 176
17,874
31,872
45,940
361
35,948
937,699
764
561,996
3,589
300,411
2,246
102,266
764
3,630
884
67,916
548,366
2,705
232,496
1905
1905
1905
1905
1905
1905
1905;
2, 4.37,
835,3.33
30,
30,
30,
30,
30, 1906.,
31,
31,
31,
31,
31,
30,
31,
1,078,531
417,985
17, 422
68, 115
33,702
GROUP
Newark, N. J..
City government.
3,373,785
2,176,889
243,888
22,609
844,862
31,872
Milwaukee, Wis
City government.
Schools
5,065,629
1,860,017
51,052
7,402
762,077
2,343,356
41,726
TO
300,000
IN
$24,770,037
17,466,765
2,060,120
67,488
20,269
12,785
4,968,512
169,316
24,782
6,297,801
6,085,955
211,846
3,246
19,164
5,860
2,921
9,996
4,579
1,304,055
1,029
11,964
14
76,000
661,821
5,877
4,000
107,250
37,454
2,660,432
28,090
64,552
423,200
18,405
96,380
430,203
36,547
908,000
2,000
235,805
545,205
850
1906.
$1,134,937
531,417
27,053
4,180
""536,' 648'
16,857
24,782
549,950
548,498
1,452
$13,651,353
13,325,119
426
6,082
20,269
12,785
254,613
33,059
$9,983,747
3,600,229
2,022,641
68,225
5,516,730
5,487,457
29,273
231,121
60,000
181,121
4,183,251
119,400
.
.
.
.... .
.
.. .
..
.
.
STATISTICS OF CITIES.
116
Table 2.—PA.YMENTS, RECEIPTS,
[For a
list of
GROUP
AND CASH BALANCES, BY DIVISIONS AND FUNDS:
the cities in each state arranged alphabetically and the
II.
-CITIES HAVING A POPULATION OF
number assigned
100,000
TO
300,000
1905— Continued.
to each, see page 94.]
IN 1905— Continued.
PAYMENTS.
City
number.
CITY, AND DIVISIONS AND
FUNDS OF ITS GOVERNMENT.
Date of close of fiscal
To
year.
To the
public.
departments,
offices,
tries,
indus-
Cash on
hand at close
of year.
and
Aggregate of
payments,
and cash on
Cash on
all
band at
close
of year.2
From
hand at
beginning
of year.
From
the
public.
.
.
Library
Sinking lunds
Public trust funds..
19
Louisville,
$1,493,575
637,861
30, 1905.
L7,209,800
7,059,134
29,853
89,949
30,864
19051905.
1905.
1905.
1905.
1905
5,745,181
2,294,930
660, 149
62,332
240,766
67,909
3,571
1,113,118
876, 485
Nov.
Nov.
Nov.
Nov.
30, 1905.
3D, 1905.
30. 1905.
Aug.
June
Aug.
Aug.
Aug.
Aug.
31,
30,
31,
31,
31,
31,
Ky
City government
Schools
Library
Special assessment funds.
House of refuge
Board of children's guard-
856,714
oSaces, industries,
and funds.
funds. 1
Jersey City, N.J
City government
de-
partments,
$1,336,235
1,212,203
9,062
56,184
58,796
263, 414
117,345
7,206
12,826
5,157
>
$10,039,610
8,909,198
38,906
1,001,847
89,660
$1,138,108
860,600
7,067
236,251
44,290
$7,347,901
7,202,984
1,738
123,406
19,773
$1,553,601
855,714
30,100
642,190
25,697
7,667,298
3,424,829
777, 494
69,538
240,766
80, 735
8,728
632,872
154, 723
140,594
1,366
5,924,851
3,203,356
197, 664
28,536
240,766
12,315
4,067
1,109,575
66,760
439,236
39,637
14,572
1,664,549
376,575
176, 760
6,702
201,546
7,990
276,093
1,329
8,141
1,478
i
60,279
3,183
ians.
Parks
Nov. 30,1905
Waterworks
Dec.
Dec.
Sinking funds
Investment funds
Public trust funds
31, 1905
31, 190S
31, Nov. 30, 190S.
31, Aug. 31, 1905..
Aug.
July
Indianapolis, Ind
City government
Schools
Library
Special assessment,
Dec.
31,
30,
30,
31,
June
June
im-
Dec.
'40,893
19,240
176,500
2,223
396,830
13,998
216, 118
1,672,539
976,463
176, 750
23,338
1,329
1,320
666,211
432,683
107, 710
21,681
77,815
4,784,417
2,619,696
1,239,477
77,931
737, 964
778, 127
479,764
258,027
19,068
4,004,961
2, 139, 932
981, 441
58,873
737,964
4,533
21,789
32,026
2,691
18,687
29,336
57,416
3,128,908
1,716,639
1,227,600
184,669
785,875
269,266
458, 068
68,562
9,602,644
6,911,436
2, 204, 239
486,969
686, 276
237, 499
364, 908
5,214,646
83,869
89,729
143,759
79,805
63,964
643, 766
514, 778
5, 723,
6,865,353
135
116,990
26,228
484,984
480,872
4,112
5,236,610
5,166,543
44,839
25,228
143,759
75,720
68,039
10, 766, 161
2,195,282
820,808
,624,192
8,258,790
8,076,512
302,089
100, 736
52,096
34,678
16,049
27,828
51,627
117, 144
216,118
1,629,423
660,393
260
9,340
4,116,877
2, 185, 693
1, 131, 767
56,241
660, 149
1905.
1905.
1905.
1905.
323,795
2,775
14,861
provement funds.
Sinking funds
Public trust funds
Dec.
31, 1905
30, Dec. 31, 1905.
June
Providence, R. I
City government. .
Sinking funds
Public trust funds.
Sept. 30, 1905
Sept. 30, 1905
Sept. 30, Dec. 15, 19C5; Jan.
27, 493
55,534
6,687,861
4,935,532
618, 581
233,748-
77, .323
6, 787,
460
483, 185
1,320
3,128,908
1,469,391
1,366,146
313.371
1,1906.
22
St. Paul,
Minn
City government .
Sinking funds
Public trust funds.
Dec.
Dec.
Dec.
.
,
Rochester, N. Y
City government. .
Fiscal agents
Town audits
Cemetery fund
Sinking funds
Investment funds.
Public trust funds.
Kansas
City,
Sept.
Dee.
Dec.
Dec.
Dec.
,
1906
1905.
1905.
1905
1905
1905 2, 1905 .
31,
31,
30,
31,
31,
31,
191,633
Parks
Apr.
Apr.
16, 1906
16, 1906.
30, 1906
16, 1906
16, June 30, 1906
Apr.
Apr.
Dec.
.
31, 1905.
Aug. 31, 1905.
Dec.
Dec.
Dec.
,
Denver, Colo
City government
Schools
Library baiiding funds.
County
Treasurer's fee funds
Sinking funds
Public trust funds
Private trust funds
Allegheny, Pa
City government
Schools
Sinking funds
Dee.
31, 1905.
31, 190531, 1905.
31, 1905
June 30, 1905
Dec.
Dec.
Dec.
Dec.
Dec.
Dec.
59, 230
60,000
172, 744
222,026
1-55,430
893
4, 475, 904
1,363,346
1,389,077
402, 792
664, 774
397, 121
1,809,302
1,392,641
10, 402, 316
2,243,153
1,639,580
3,286,533
2,269,954
490, 976
606,085
Public trust funds...
Private trust funds.
in transit
Worcester, Mass
City government
Sinking funds
Public trust funds. .
Private trust funds.
'
2
1,
479, 232
761,013
62,041
591, 597
233,004
24, 275
159, 382
1,374,830
960,806
360,064
57, 598
2,940
724, 156
6,140,595
3,991,773
903,080
1,155,280
2,940
87,522
259,267
23, 336
320,970
33,605
39,956
128, 198
388,624
14,562
1,479,232
570,342
9,392
3,756,030
2,898,778
603, 175
244,878
2,940
6,259
892,167
648,773
100, 694
7,489,040
5,728,669
14,287
160,214
799,008
33,282
781,219
14,086
118, 499
1,608,602
26,647
1,174,375
50,000
326,223
19,391
905,333
522,663
299,905
73,383
837,019
6,966,044
4,421,805
1,151,643
1,606,907
942,779
467, 679
36,714
722,770
2,927
152, 506
502, 477
1,626,858
939, 495
137,713
50,000
166,076
770
208,705
22,973
12. 127
6,304,079
1,289,356
50,000
1,126,231
52, 673
931, 475
26,010
210,986
085,
080
391, 490
2, 744,
327
389,990
1,500
982,234
523, 962
302, 753
155,519
5,458,804
3,658,279
1,271,006
629,519
741,428
221,428
359,554
160, 446
9,812,894
4,692,735
1,134,257
127, 844
3,804,548
10,861
35, 812
6,837
496,750
165, 668
89, 352
127,844
110,296
3,600
4,484,244
2,101,348
1,044,905
4,831,900
2,425,729
1,298,566
3,613
35,812
2,395,686
3,648
10,131,693
6,861,904
3,016,090
252,071
2,628
1,006,135
296, 716
487, 446
221, 455
518
4,178,099
4,132,547
12,826
30, 616
2,110
4,947,459
2,432,641
2,514,818
966, 753
Feb. 28,1906..
374,000
15,
46,
189
110
352
490
1,883,543
933, 658
78, 230
1,241,355
7,892
35,812
4,831,900
2,322,023
39,308
800, 504
2,470,065
604
93. 128
4,316,874
3,844,635
256, 549
213,922
1,768
4,947,459
2,563,671
2,362,312
21, 476
867, 360
453, 598
487,169
161,291
49, 614
2,465
6,837
396,229
16,673
860
Exclusive of general transfers between minor offices and accounts.
of cash on hand at beginning of year and
The same as the aggregate
6,220,233
1,363,346
1,634,048
460,533
0,362
31,1905.
30, 1906.
30,1905.
30,1905.
31,1905.
11,967
33, 466
14,969
397, 121
61, 641
June 1,1906.
Nov.
Nov.
Nov.
Aug.
361,688
7,762,042
4,647,048
1,323,391
1,374,781
58,464
3,776
19,519
4, 180,
Library
Sinking funds
76,871
387,168
130,813
1,815
31,1905..
Dec. 31,1905
Aug.31,1905
Dec. 31,1905
Aug. 31, Dec. 31,1905.
Dec. 31,1905
Deo. 31,1905
Dec. 31,1905
108,660
116,325
620, 361
168, 641
108, 641
4,
Schools
9,007,066
47, 467
31,1905..
31,1905..
31,1905..
31,1905..
Feb. 28,1906..
Columbus, Ohio
City government
1, 830, 319
1,027,984
624, 192
8, 195,
June
28,753
236
520, 361
Mo
Toledo, Ohio
City government . .
Schools
Sinking funds
Investment funds.
Public trust funds.
29
753
7,787,439
624, 192
108,560
56,095
8, 623,
Sinking funds.
Cash
5,177,828
0, 128, 562
24,283
24,993
1905.
31, 1905.
31, 1905.
Dec.
Dec.
City government
Special tax department..
Schools
.
.31,
all
receipts during year.
92,486
71,871
42
11,924
4,326,496
3, 435,
351
886, 452
1,600
25,000
364,380
6,837
——
.
-. . .
.. .
,
.
GENERAL TABLES.
Table 2.—PAYMENTS, RECEIPTS,
[For
list of
a.
the
citiea in
117
AND CASH BALANCES, BY DIVISIONS AND FUNDS:
each state arranged alphabetically and the number assigned to each, see page
GROUP n.— CITIES HAVING A POPULATION OF
100,000
TO
300,000
1905— Continued.
94.]
IN 1905— Continued.
PAYMENTS.
aty
numbei.
CITY, AND DIVISIONS AND
FUNDS OF ITS GOVERNMENT.
To
Bate of close of fiscal year.
To
depart-
ments,
the
offices, industries, and
public.
Aggregate of
payments,
and cash on
Cash on
hand at close
all
hand at close
of year.
of year.2
Cash on
From
hand at
beginning
From
of year.
the
public.
Los Angeles, Cal
City government
Nov. 30,1905.
June 30,1906.
Nov. 30, 1905.
. .
Schools
Public trust funds.
Memphis, Tenn
City government
Deo. 31,1905
June
Schools
.
Waterworks
30, 1906
Dec. 31,1905
Dec. 31,1905
June 30, 1905
Sinking funds
June
Library
Parks
32
Omaha, Nebr
City government . .
Schools
Sinking funds
Investment funds.
Public trust funds..
New Haven, Conn
Dec. 31,1905
June
June
June
.
Scranton, Pa
City government
Schools
.ipr.16,1906
Sinking funds
Public trust funds.
Apr.
Dec.
16, June 30, 1906.
31, 1905
Mar.
Mar.
20, 1906.
20, 1900-
Jan.
31, 1906.
Mar.
Mar.
Mar.
20, 1906.
20, 1906.
Dec.
Dec.
Dec.
31. 1905.
31, 1905.
31, 1905.
Dec.
Dec.
Port of Portland..,
Sinking funds
40
.
.
Public trust funds.
Atlanta, Ga
City government.
Dec.
Dec.
Dec.
Library
Sinking funds
31, 1906.
31, 1906.
III. -CITIES
Wash
June
31, 1905.
30, 1906.
Dec.
31, 1905.
Dee.
31,
Dec.
City government .
Schools
Investment funds.
Dayton, Ohio
City government
1906
Aug. 31, 1905
Aug. 31, 1906.........
Aug. 31, Dee. 31, 1905.
Schools
Library and museum.
Sinking funds
Public trust funds
Dec.
1
2
569,750
741,576
715,965
1,087
295, 437
3,948,981'
221,455
48,550
474
1,060
264
23,202
2,969,067
2,847,323
22, 655
668
17,964
3,393
4,523
62,541
741,162
22, 363
502,537
23, 220
11,263
3,090,573
526,691
24,097
19,987
27,651
174,278
86,704
248,762
220,887
499
209
2,033
1,258
628
23,248
5,511,866
5,304,860
423, 618
355, 156
4,975,475
4,929,694
288
19, 132
148
26,213
112,772
20,000
13,919
31, 1905
'6,076
2,937
442
""i3,'27i
418,748
389,333
20
.301
46, 801
95, 086
9,527
19, 868
21,000
65,827
453, 111
225,268
59, 112
333, 677
208, 478
39, 043
570
131
84, 155
1,300
1,079,590
599,690
423, 406
480,000
386, 943
41
5,002
135. 497
1,962,677
1,302,903
348, 055
1,325
69, 751
236,865
4,788
582,243
393,518
44,346
288
1,214,797
909,385
302, 616
1,037
2,369,652
2,254,296
7,092
1,805,306
1,784,920
20, 386
242,788
148, 788
94,000
HAVING A POPULATION OF
$6,311,263
5,382,511
928, 762
2,540,029
1,255,922
370,268
24,922
882,611
6,306
1,002,557
895, 506
101,680
6,472
60,000
2,
686, 197
232, 190
212,771
4,562
20, 411
94,946
TO
100,000
IN
190
429
2,153
26,
64,
13,
919
165,637
1,193
706
448, 271
3,496,953
3,410,876
1,500
18,646
298
69,747
4,886
1,080,665
480,001
1,500
19,000
25,000
554, 740
424
100,074
913
24, 172
156
322, 956
1,
307
629,601
548, 295
183,
.5,
.611
496
2,562,127
681,873
210, 755
32,947
2,794
7,092
7,092
294,678
286,793
7,266
619
1,832,186
1,831,041
1,145
242, 788
$6,760,829
6,775,629
975, 120
$80
482
1,990,389
424, 697
19, 710
125,416
270
1,002,471
101,680
21, 435
179, 824
1,768
136,462
12,000
94, 325
1905.
$1,536,670
1,228,154
308,616
$7,848,013
6, 610, 665
1,237,268
$1,097,104
834,956
262, 148
582,311
210,593
311,903
316
67,382
2,118
4, 124, 897
2,362,020
682,171
25,237
1,041,573
13,896
661,944
270,051
267, 474
5,527
26,768
3,124
all
915
142,761
1,329
3, 490,
321,669
320,588
26
946
161
180,903
31,769
3,878
23,000
169, 127
69,750
92,328
2,366
631,545
424, 194
4,324
4, 129,
515,388
50,945
3,417
1
133
993, 413
861,245
589, 262
39,010
51,287
181,002
640, 095
127,514
3,16i;705
2,931,845
216, 292
3,668
7,092
2, 404,
14, 467
507,982
133, 246
373, 436
1,301
3,260,796
1,337
109, 641
4,842,994
3,694,592
1,138,022
10,380
356, 922
60,722
13
479
.30,509
37, 461
99,344
39,030
63,850
828
1,947,666
1, 129, 908
512,032
137, 890
167,836
1,186,389
556, 888
623,000
6,501
293, 863
6,360
106,843
269,709
387,019
5,024,889
3,990,951
3,913
61, 818
26, 454
937, 443
5,310
25,775
832
4,813
217,838
2,348,604
1,239,449
526, 499
265. 404
317, 262
'
168,731
Exclusive of general transfers between minor offices and accounts.
as the aggregate of cash on hand at beginnmg of year and
The same
56, 139
3,300,683
3,076,982
221, 159
2,542
31, 1905.
GROUP
Seattle,
2,465,729
2,428,662
26,239
17,354
39,324
50,843
223,717
,
31, 1905
22, 1905 .
Sept. 30, 1905
Dec. 31, 1905
De.c. 31,1905.,
.
Schools
807,934
649. 496
149,477
4,194
2,669
2,109
41, 637
31, 1906.
Portland, Oreg
Cit-y government .
278,374
755
69, 620
151,700
3,488
3,521,893
3,365,586
3,081
67,005
26, 413
70,500
Mass
.
3,833,413
3,078,167
691,104
165,708
135,070
30, 638
Apr. 30,1906
City government.
Sinking funds
Public trust funds..
742,311
647,879
40, 190
46,384
6,076
1,782
9,365,376
1,814,208
13,723
299; 559
50,000
6,964
463, 292
969, 355
Police
Fall River,
367,688
6,964
168,500
13,919
13,919
2,1906....
30, 1906
Apr.16,1906
June30,190ff
Library
Parks
Sinking funds
Public trust funds
2,376,653
1,714,586
277,735
22,785
1,529
351,953
6,965
1,881,574
1, 000,202
526, 499
206,292
148, 621
31, 1905.
1,
,
590, 740
Deo. 31,1906
Dec. 31,1905
Dec. 31> 1905
Dec. 31,1905
Aug. 4, Dec.
31,1905...-
Mo
.
3,333,981
1,939,388
436,235
29, 136
100,873
497,826
330, 524
112,772
91,772
31,1905
Dec. 31,1905....
Apr. 2, June 30, 1906.
district
Paterson, N.J
City government
Manual training school.
.
559,429
618,429
41,000
672,334
$1,055,119
30,454
1,022,585
2,080
4,980,346
4,823,745
281
46, 801
86,659
24,969
June
City government .
Schools
Library
37
2,631,673
1,911,849
609,914
8,755
$11, 183, 307
$7,662,887
6,966,434
690,251
6,202
31,1905
31,1905
31,1906
Dec.
Dec.
Dec.
Dec.
Dec.
Apr.
Sinking funds
St. Joseph,
307,688
249, 544
1,180
$4,342,646
3,485,041
851,455
6,150
1,155
N. Y
City government
Library
Overseer of the poor..
Sinking funds
Public trust funds
36
2,353,959
1,390,285
393,518
11,781
61,549
396,983
99,843
dustries,
$2,465,301
2,368,488
101,372
5,441
2,911,968
2, 163, 153
476,054
23,655
8,260
26,591
174,024
60,231
Dec. 31,1905
July 15, Dec. 31,1905.
Parks
Syracuse,
$234,949
234,949
Dec. 31,1905.
Sinking funds
Public trust funds
Poor
.
30, 1906.
30y 1906.
30, 1906.
.,
City government
Schools
Library
Clerk of court tee funds
35
30, Dec. 31,1905.
$6,605,712
5,635,386
962,753
7,573
offices, in-
and funds.'
funds.'
30
de-
partments,
receipts durrag year.
2, 560,
890,389
10,602
...... ..
.
. .
.,
STATISTICS OF CITIES.
118
Table 2.— PAYMENTS, RECEIPTS,
[For a
list of
GROUP
AND CASH BALANCES, BY DIVISIONS AND FUNDS:
the cities in each state arranged alphabeticaily and the
III.— CITIES
HAVING A POPULATION OF
number assigned
60,000
TO
100,000
1905— Continued.
to each, see page 94.]
IN 1905— Continued.
PAYMENTS.
City
number.
AND DIVISIONS AND
FUNDS OF ITS GOVERNMENT.
CITY,
Date of close of fiscal
To
year.
To
the
public.
departments,
offices, industries,
Cash on
Aggregate of
payments,
and cash on
all
band at close
hand at
close
of year.2
of year.
and
Cash on
hand at
From
beginning
of year.
From
the
public.
Albany, N.Y
City government . .
Sinldng funds
Investment funds.
Cambridge, Mass
City government - .
Sinking funds
dustries,
Library
Sinking funds
Public trust funds.
47
Hartford, Conn
City government
Schools
High school committee.
Bndge commission
62
S3
Camden, N. J
City government
1,409
693,236
34,864
39,821
3,518
222,039
21,255
62,797
242,545
66,398
104,002
77,299
26,703
402, 635
208, 443
1,671,312
1,023,636
447,972
199,606
100
302,817
150,109
31,381
121,327
1,264,493
847,323
8, 1906
21, 1906.
1,164,675
737,893
377,626
49,056
100
1,517,407
1,222,018
1,149
294,060
180
4,650,976
2,933,332
210,402
1,406,812
930
569, 184
210,387
2,329
346,268
200
2,474,386
2,422,218
41,811
10,566
1,517,407
1906.
1905.
1906.
1906 .
2,670,866
1,671,215
208,924
790, 576
160
362, 704
Jan.
Dec.
Jan.
31, 1905.
31, 1905.
31, 1905.
487
1,094,999
11,088
200,400
116,235
116,235
414,030
413,767
263
1,836,752
1,626,001
11,361
200,400
351, 469
256,559
745
94, 166
1,369,048
1,368,442
606
116,235
Deo.
Dec.
Dec.
2,289,143
1,348,302
300,342
10,704
19,049
9,922
680,970
562,263
577, 372
691,388
29,973
31,061
2,259,822
1,957,151
122, 133
6,352
173, 371
43, 017
426,488
966
74,372
1,328
3, 547, 485
2,086,896
312,293
10,715
29,038
10,533
231,245
852, 690
15,075
896,275
98,772
159,099
4,300
17,678
6,000
55,765
354,761
1,166,340
381,035
241,299
974
202,016
22,986
277,881
40,160
482,077
481,845
1,855,939
897,500
261, 175
1,934
210,942
31,679
412,276
40,201
232
78, 511
180,508
62,327
9,471
7,512
492
82
109,677
947
2,452,412
1,714,771
467, 137
36,037
14,109
22,693
195,254
3,511
232,088
87,438
27, 544
22,004
320
18,093
78,047
842
1,800,411
1, 570, 133
216, 430
1,033
6,789
126,600
122,542
1,895,613
1,385,886
241, 364
6,908
61,327
148
137,047
133,387
1,199,327
1,193,381
1,128
2,532
6,780
5,024,503
3, 110, 412
1,743,223
170,868
562,442
146,742
260,229
2,679,873
2,234,998
429,680
14,997
jaar.
31, 1906
31, 1905
31, 1906
28, 1906
1906.
3,
21, 1906.
30,
30,
28,
28,
31,
28,
28,
1906
1906
1906
1906
1906
1906
June
15, 30, 1906
Deo.
Jan.
Dec.
Deo.
Library
Board
of health
Parks
Sinking funds
Public trust fimds
Bridgeport, Conn
City government .
Schools
1906..
1906..
1905 .
1906 .
1905 .
1905 .
1906.
June
Jvine30, 1906.
Mar.
June
.
. .
Sinking funds
PubUc trust funds.
1906..
1906..
Mar.
Mar.
31,
30,
31,
31,
31,
Dec.
Dec.
Deo.
19, 1905.
19, 1905.
19, 1906.
May
Library
Sinking funds
Public trust funds.
Lynn, Mass
City government
30,
30,
31,
31,
31,
31,
30,
June 30, 1906.
June 30,1906.
June 30, 1906.
June 30, 1906.
June 30, 1906.
June 30,1906.
June 30, 1906.
. .
Schools
104,002
6,405,929
2,689,051
731,607
91,237
874,051
69,963
24, 169
1,229,646
439,287
81,116
2,258
147, 503
18,263
65,612
428,077
57,631
June
June
,
1,125,411
28,674
151,360
79,799
609,430
46,500
24,232
177,069
8,357
1,240,866
1, 103, 698
7,721
31, 1906
1 to 19, 1906
1905.
1905.
1905.
1905.
Wilmington, Del
Sinking funds
Public trust funds
3,687,283
513
640, 426
7,922
42,582
2,208
241,322
118,856
8,454
2,935,417
1,146,066
642,771
88,493
726, 648
61,148
145, 839
110, 383
Mar.
June
Feb.
Feb.
Jan.
Feb.
Feb.
Parks
77,920
25,610
13,000
37,150
2,160
264,783
265, 335
31,
31,
31,
31,
Feb. 28,1906
Waterworks
3,923,865
3,837,383
2,381
75,967
8,134
4,266,568
4,118,328
15,381
122, 565
10,294
Deo.
Dec.
Dec.
Dec.
June
June
City govenunent
Schools
Board of health
Public improvement funds
750,191
426,995
318,491
4,705
77,920
76,414
31,
31,
31,
No-'-. 14,
,
4,102,838
3,889,411
229,769
3,656
3,786,664
3,649,725
15,379
112,772
8,788
1, 306,
Sinking funds
Public trust funds
858,001
208,699
468,597
178,380
2,326
2, 140,
265, 471
Apr.
Feb.
Apr.
Feb.
Waterworks
6,893
404
2,047,454
76,339
12,024
4,587
64,427
5,108,498
4,483,352
608, 690
16, 466
Reading, Pa
arts..
10, 761
82,081
177,984
166,708
2,413
30, 1905..
30, 1905..
30, 1905..
Feb., Mar., June, 1906.
Mar. 31, 1906
Trenton, N.J
City government
Schools
School of industrial
Library
Board of health
$541,202
216,380
317,929
760, 191
5,513
Feb.
NasbvUle, Tenn
City goverxunent.
Library
Sinking funds
$2,653,267
2,608,040
36,466
323
3,987,424
190,052
2,847
31, 1906.
31, 1906.
Sinking funds
Public trust funds
. .
$410,053
286,917
58,709
3,582,338
2,637,071
708,834
203,455
32,978
Waterworks
Schools
Sinking funds
Public trust funds.
13,604,522
3,109,337
413, 104
556,363
375,648
131,655
21,695
27, 465
Aug.
Mar.
Richmond, Va
City government
S406,309
211,616
124, 724
837,320
651,510
4,050
181,760
2,188,655
1,609,913
573,229
31, 1906.
30, 1906.
Parks
City government
Schools
Sinking funds
Private trust funds.
$541,202
252,822
583,933
380,918
163,898
13,051
26,066
Nov.
Nov.
Nov.
-
.
12,112
4, 180,
Public trust funds.
Lowell, Mass
City government
31, 1905.
31, 1905.
31, 1905.
Mar.
June
Mar.
Mar.
. .
Schools
Sinking funds
Public trust funds.
45
32,657,011
2,644,899
Dec.
Deo.
Dec.
Dec.
Public trust funds.
Grand Rapids, Mich
City government
31, 1905.
,
offices, in-
and funds. 1
funds.'
43
de-
partments,
1906
1906..
1906..
329,220
416,226
4,746
8,863
401,9^4
392, 189
2
9,793
1,506
562
•127,000
43, 643
160,549
40,099
329
322, 176
100
175,341
11,951
11
9,989
611
14,857
361,830
12,782
207, 522
34,620
19,876
960
8,927
8,693
134, 396
51
232
1,851,991
1,304,731
452, 666
27, 526
13, 617
22, 611
28,377
2,564
419,913
357,713
6,000
1,216,117
969, 526
241,364
5,077
100
50
352,896
293,798
2,741,511
1,878,216
1,782,388
1,054,419
722,500
6,469
1,831
2,227
600,604
177,777
157,828
164,999
Exclusive of general transfers between minor offices and accounts.
' The same as the aggregate of cash on hand at beginning of year and
328, 351
538,460
83,209
1
all
receipts during year.
186,946
60,430
8,095
9,448
63
10,019
173
24,960
487, 707
7,432
61,398
552
770
11,097
14,860
2, 625,
•
416, 591
479
100
1,441
4,360
150, 520
10,222
7,643
1,365,679
845,870
58,324
164
46,784
2,029
412,276
300, 727
166,462
1,049,988
230
10,000
106,235
411,749
232
202,299
1,000
163,061
16,000
40,157
44
232
3,157
2,869
419,913
57,200
223, 163
12,000
7,000
6,500
114,050
241,364
165, 471
58,727
50
1,782,388
728,674
1,053,314
400
... ...... ...
..
.
.
GENERAL TABLES.
Table 2.—PAYMENTS, RECEIPTS,
[For a
list
AND CASH BALANCES, BY DIVISIONS AND FUNDS:
of the cities in each state arranged alphabetically
GROUP
III.—CITIES
119
and the number assigned to each,
HAVING A POPULATION OF
50,000
TO
100,000
see
page
1905—Continued.
94.]
IN 1905— Continued.
PAYMENTS.
City
num.
ber.
CITY, AND DIVISIONS AND
rUNDS OF ITS GOVERNMENT.
To
departments,
Date of close of fiscal year.
To
the
ofBces, indus-
public.
Cash on
hand at close
hand at
of year.
close
of year. 2
and
tries,
Aggregate of
payments,
and cash on
all
Cash on
From
hand at
beginning
or year.
From
industries,
offices,;
public.
and funds.i
funds.'
56
57
Troy, N. Y
City government 1
Schools
Account with county.
Sinking funds
PubUc trust funds
Private trust funds . .
Dec.
July
Dec.
Dec.
Dec.
Dec.
Des Moines, Iowa
City government
1905.
79,677
31, 1905.
31, 1905.
31, 1905.
6,339
2,833
1,
1,400,386
688,171
460,864
Library
Special assessment funds.
Parks
31, 1906....
Sept. 1,19,1905.
Dec. 31, 1905
.
Dee.
Deo.
Dec.
Deo.
,
Library
Sinking funds
Public trust funds
4,
4,
3,256,322
3,065,981
1906.
1905.
Dec.
Dec.
Dec.
10, 1005.
18, 1905.
10, 1906.
Sinking funds
Nov.
10,
Springfield,
Street
improvement funds
Sanitary bond funds
Public trust funds
61
2,
1906
Somerville,
Kansas
City,
Savannah, Ga
City government
Library
Hoboken, N.J
City government
Waterwo rerf.
Sinking funds
30, 1906
31, 1906
7,1906
Parks
Coliseum
Public trust funds
.
Duluth, Minn
City government
Schools
Sinking funds
Utioa, N. Y
City govermnent .
Dec. 31, 1905 .
,Iune30, 1906..
May 31, 1906
Dec. 31, 1905
.
of examining engineers.
House of correction
Board
.
of charities.
Town accounts
Investment funds.
Public trust funds.
.
Dec.
31, 1905..
May 31,
1906..
Dee.
Dec.
31, 1905..
31, 1905..
Dec.
July
31, 1905.
31, 1905.
Dec.
31, 1906.
Sept. 30, 1905
1,1906.
1,1906..
Sept. 30, 1905
Jan. 8,1906..
Mar.
Mar.
H
Manchester, N.
City government .
Library
Sinking funds
Investment funds
Public trust funds.
.
.
Deo.
Dec.
Deo.
Dec.
Dec.
31,
31,
31,
31,
31,
1905.
1905.
1905.
1905.
1906.
104,838
104,838
677, 178
115, 745
533, 757
3,404
.
$64, 661
$2,802,969
2, 540, 667
71,393
79, 677
86, 163
15,761
20, 129
419
32,328
3,386
8,290
.324,736
1,733,423
863, 630
586,407
68,763
144, 126
80,497
203,810
98,763
8,665
330,202
57,906
2,361
714
22,
73,635
71,398
888
1,349
2,307,721
2,231,244
63,512
12,966
31,566
31,666
116, 799
2,389,391
2.383,726
5,665
73, 744
475, 132
675,984
348,698
436,804
14,646
116.341
'458
399, .546
22,237
6,664
'
1,779,028
1,025,143
369, 475
380,676
3,344
391
2,149,878
2,140,736
80,384
62,888
6,000
11,496
8,910
1,143
9,143
36,719
53, 497
2,000
437
162, 918
8,170
50,650
312,830
104,838
"92,"4i3
12,425
80,384
23, 103
54,602
2,679
2,284,081
2,278,467
5,614
31,566
31,566
207,986
149,342
25,793
23,575
9,276
1,253,125
14,021
6,141
1,137,886
1,133,811
4,076
101,113
101,076
37
1,033,773
1,032,735
1,038
41,325
34,262
1,742
1,390,140
1,172,596
6,083
912
3,942
203,806
2,803
333,827
26,796
239, 137
11,806
2,468
6,696
47,924
1,390,087
666,306
433, 693
51,240
9,343
928
18,788
1,
.57,518
7,982
7,1906
Dec.
66,807
182,891
96,472
.
31, 1905.
31, 1906.
May
265,000
1,278,220
679,512
291, 180
73,694
.50
521,,601
314,025
412,229
6,370
3,000
1,090,710
1,086,936
3,776
3,000
3.000
44, 176
1,344,113
879,335
244, 469
12,714
7,170
180,235
20,200
333,827
307,236
796
87,362
46,083
1,707
25,796
,8,033
1,765,292
1,232,653
246, 962
12, 737
7,903
211,008
54,029
439, 665
644, 479
486, 474
52,335
42, 192
800
8a
1,606,773
704, 790
503,609
22, 150
380
165,446
18,926
256
114,783
18,119
17,336
3,224
39
35,987
7,652
48,211
154
7,772
12,008
80,213
2,897
16,327
.312,646
1,869,541
1,368,626
140,848
76,676
1,
City government
Schools
Library
Board
107
2,241,026
2,236,819
5,207
Peoria, 111
.
50, 660
31, 1905.
31, 1905.
Apr. 30, June 30, 1906
Apr.30, 1906
Apr.30, 1906
Library
Health department
1,017,257
126,891
866, 291
24, 272
2,901,123
1,151,034
1,328,179
380,676
5,705
35,530
6,656
817
131,606
Dec.
Deo.
May
Schools
642,830
279,350
418,020
361,213
31, 1905.
31, 1905.
31, 1905.
Dec.
Dec.
i
2,914,034
2,814,984
6,666
817
92,577
642,830
327, 180
Dec.
Dec.
Dec.
Mar. 31,1906
June 30, 1906
Mar. 31, June
Mar. 31, 1906
.
388, 108
122
746, 143
702
2,096,958
56,624
120
Kans
City government .
Schools
Sinking funds
Pubhc trust fimds
3,944,972
3,424,636
5,656
61,467
463, 313
24,000
11,122
380,675
2,301
11,258
Mass
.
224,610
53,422
13,003
487
12,116
4.744
2, 153,
City government .
Pubhc trust funds
3,319,242
3,259,473
504
48,203
11,062
332,600
176,022
135, 643
119, 483
102, 137
930, 451
794, 422
1906.
1906.
1906.
1906.
1906.
Lawrence, Mass
City government .
SinkiBg funds
Public trust funds
437
437
224,610
189,388
2, 119,
Jvm6 30,
June 30,
June 30,
June 30,
June 30,
56,483
34,611
494
16,341
6,017
86,267
9,422
6,475
511
191,347
8,383
2, 884,
Oakland, Cal
City government
Schools
3,600,215
3,347,506
998
227, 462
24,249
3,412
67,494
ife.
Mass
City government
Doghoenses
Waterworks
437
13,608
1,408,250
659,820
487,654
50,198
143, 689
66, 889
118, 332
144, 126
31, 1905.
4,
$93, 112
J222,908
92,216
49, 731
Mar. 3R 1906....
Apr. 2, 1906....
Ne^ Bedford, Mass
City government .
$2,646,306
2,519,642
70,974
42,958
338
10, 376
1,018
$93, 112
67, 981
Mar.
Schools
58
S2, 486, 949
2, 330, 119
31, 1905.
31, 1905.
de-
partments,
the
43,876
300
23
733
30, 773
20,927
61,806
2,313
205,474
9,002
1,612,206
1,188.946
423,260
140,848
110,897
1,941,007
1,807,425
1,285
118, 139
83,697
72,906
491
256
1,9.61
28,000
300
10,000
6,058
66,618
1,482
1,908
14,576
102,353
102, 353
19
493
507
29, 141
70,016
2,434
128, 424
4,051
207,382
2,323,036
1,626,613
58,875
37,316
33
20,976
550
2,083,679
1,917,647
1,809
139, 415
10,550
14,168
211,956
179,432
198, 419
143,943
497
34,696
1,711,662
1, 490, 361
2,105
186,238
19,283
33, 868
lExolusiveofgeneral transfers between minor offices and accounts.
s The same as the aggregate of cash on hand at beginning of year and
181,311
20,616
110,820
,521,426
174, 996
all receipts
durmg
666
314
669,981
326, 770
96,216
146,996
14, 158
1,410,790
1,244,065
1,608
150, 642
1,
"""3,"
.500,911
4
64, 172
83,697
10,000
300
69, 863
1,000
1,787,926
1,728,216
1,498
38,039
10, 560
9,624
219,278
117,991
917
81,767
1,389,931
1,346,500
188
32,953
102, 353
18,613
11,290
3,955
11
31, 513
year.
1,000
6,782
3,534
26,870
1,000
70,628
. ........ .
...
.
.
..
STATISTICS OF CITIES.
120
Table 2.— PAYMENTS, RECEIPTS,
[For a
list of
GROUP
the
cities in
AND CASH BALANCES, BY DIVISIONS AND FUNDS:
each state arranged alphabetically and the
III.— CITIES
HAVING A POPULATION OF
number assigned to
60,000
TO
100,000
1905— Continued.
each, see page 94.]
IN 1905— Continued.
PAYMENTS.
City
numtier.
AND DIVISIONS AND
FUNDS OF ITS GOVEENMENT.
CITY,
To
Date of close of fiscal year.
To the
public.
depart-
ments,
offices, industries, and
Cash on
hand at close
of year.
Aggregate of
payments,
and cash on
Cash on
all
hand at close
hand at
beginning
of year.2
of year.
From
the
public.
Aug.
.
Waterworks
SinMng luuds
Investment lunds.
Public trust funds.
71
Yonkers, N. Y
City government
Schools
Library
Volunteer fire department.
Town accounts
Waterworks
28, 1906.
850
2,342
Apr.
5, IrfUB.
Oct. 31 1905..
San Antonio, Tex
City government
Feb.
28, 1906.
May
31,1906
Schools
Aug.
31, 1905
Library
Sinking funds
May
31,1906
Aug.
Aug.
31, 1906;
31, 1906;
31, 1906
Public trust funds. .
Private trust funds.
May
May
Elizabeth, N. J
City government- Sinking funds
Investinent funds.
Public trust funds.
Waterbury, Conn
City government
Clerk of court fee funds
Sinking funds
Public trust funds
Lake City, Utah.
City government
Dec. 31, 1905.
Schools
Sinking funds
June
June
Erie,
31, 1906
Apr.
2,
June
June
4,
Waterworks
1906..
1906..
4, 1906..
Deo. 31, 1905.
Sinking funds
Public trust funds.
Apr.
Dec.
1906..
31, 1906..
Apr.
2,
June
1,
.
.
-
Library
Wilkesbarre, Pa
City government
Schools
Sinking funds
78
Apr.
Schenectady, N. Y
City government
Dec.
Sinking funds
Public trust funds
Norfolk, Va
City government
.
Waterworks
Sinking funds
Annexed
territory.
Houston, Tex
City government
Library
Board
2,
31,
31,
31,
31,
1906.
1905.
1905.
1905.
June
June
June
June
30,
30,
30,
30,
1906.
1906.
1906.
1906.
Feb.
28, 1906.
May
1906.
Feb. 28, 1906
of liquidation.
Charleston, S. C
City government
43,830
11,867
7,990
21,209
129, 157
28,275
5,001
6,125
18,534
118,801
15,504
35,863
777
155
1,689
3,018,726
1,773,933
771,962
15,176
2,162
28,169
282,676
109,341
32,307
46,358
19,465
64,044
8,840
23,561
1,
46,218
52,062
102,506
4,154
109
13,846
59,795
16,218
dustries,
359,000
128,473
417
199,683
161, 743
12,267
1,263,279
1,230,541
12,406
108
20, 164
43,455
1,407,384
12, 406
49,289
37,338
139,967
122,938
8,567
8,462
2,937,046
2,444,990
478, 756
13,300
12,675
976,031
590,993
67,046.
1, 506,
1,916,329
1, 432, 366
462,340
21, 623
12,
12,
675
675
1,160,684
1,135,562
24,983
139
1,030,397
511,138
213, 427
11,386
196,376
97,049
1,021
87,046
67,046
160,914
39, 625
13,051
2,662
76,041
24,784
4,761
1,278,367
617,809
226, 478
14,038
'
292,417
121,833
5,782
235,280
26,816
20, 313
1,878
706, 663
315
315
82,269
77,259
3,763
1,247
789, 137
677,296
200,694
11,247
47,251
34, 176
9,090
107,862
27, 470
167, 496
2, 125, 431
102,988
80, 392
61,519
1,954,145
24,379
141,911
4,996
224, 109
263, 483
97,984
33, 470
86,090
7,565
176,696
40, 120
46,667
168, 400
168, 400
156, 466
43, 117
4,687
337,922
440
2,007
603
487,323
21, 762
1,682,630
1,366,077
26, 673
127, 401
12, ItO
165,016
56,881
1,991
1,697
3,985
272,763
146,860
123,967
1,946
185, 479
741,671
543, 120
191,604
6,947
949,289
743,600
87,770
102,531
60,005
739,837
666,336
66,871
106,921
87,271
17,292
94
70,478
19,164
83,716
122, 452
70,649
283
70,832
260
5,300
2,841
4,232
1,245
9,532
9,532
2,720
Sinking funds
Public trust funds
Dec.
Dec.
31, 1905.
31, 1905.
663
4,737
3,423
8,706
4,086
29,383
3,616
6,499
450
4,720
Harrisburg, Pa
City government .
Schools
Park music funds.
Sinking funds
Investment funds.
Apr.
2,
June
4,
1,096,833
693,937
358,258
1,749
36,400
5,489
290,257
124,923
2,287
379
136,037
1,540,734
932, 107
397,842
2,128
176,037
32, 620
144, 476
116,260
615
177
6,323
22,101
1,241.614
816,348
397,227
1,951
22,890
1
2
2,
3,600
600
26, 631
Exclusive of general transfers between minor offices and accounts.
of cash on hand at beginning of year and
The same as the aggregate
115,987
1,053,356
1,052,220
1,^36
31, 1905.
31, 1905.
2.
15,060
308,287
202,071
113
106,103
154
31, 1905.
3,
80,391
12,411
108,122-
Deo.
Dec.
Apr.
Apr.
Apr.
315
224,109-
Dec.
.
64,962
2,094
1,630,643
1,254,291
5 749
270,503
72,586
schools.
1906.
1906.
1906.
1906.
1906.
675
1,272,942
1,129,972
142,970
Superintendent of pubUc
Commons.
12,
131,767
7,566
177, 131
schools.
Commissioners of Colonial
4,907
107,862
31, 1905.
31, 1905.
Chicora Park fund
15,100i
23,448
1,744,806
1,726,904
11,968
2,884
3,050
Dec.
Dec.
of
30,78997,6841
206, 165
public
Commissioner
139,229
6,132
212,764
875
20
2,294
2, 580,
839,947
62,005
437
41,510
24,975
2,242
120,118
34,161
23, 635
7,565
.
106,921
20,503
70,478
49,546
5,381
1,094,583
1,090,965
1,304
20
2,294
181,203
2,585
12,814
8,853
719,916
636,826
10,708
241,163
183,619
57,544
28,355
5,100
10,000
.
7,500
27,922
1,464,219
1,305,373
156,532
205, 455
1,205,687
1,013,306
5, 596
186,787
620,725
178,005
352,371
876
43, 455
1,194,938
1,091,397
103, 541
2,146,312
1,543,866
317,085
3,622
2,053
247
268,831
591
4,016
316, 532
189, 475
123, 763
1,257,507
1,197,826
4,721
26, 475
28,485
1,860,073
1,823,687
24, 379
59,043
2,124
1,001
971, 116
128,473
97,684
30,769
20
499,722
196, 831
10,000
$63,650
344,255
71,303
61,709
5,705
206,261
287
1,020,214
1,018,214
2,000
24,376
$868,637
480,626
284,004
100,882
1,674,371
911,250
262,943
12, 274
459, 626
25, 262
2,242
876
416,693
28,652
360,331
323,702
12,254
1906.
1906.
2, 1906.
Dec.
Deo.
County supervisors' audits Dec.
79
30, 1906.
30, 1906.
Pa
City government
Schools
$104, 163
2,' 294'
Salt
.
$1,036,440
626,844
284,004
898,347
558, 896
207,572
7,587
121,603
447
2,242
May 31,1906
May 31, 1906
1906.
1906.
1906.
1906.
Dec. 31,1905
Dec. 31,1905
Deo. 31,1905
Sept. 30, Dec.
.
108,976
63,983
12,852
$135,780
60,884
31,1906
Jime30,
June 30,
June 30,
June 30,
,
620,715
447, 756
2,276,210
1,310,673
736,099
14,399
2,007
26,480
173,700
Aug. 31.1905.
Dec. 31, WOn..
Nov. 30, 1906
Nov. 30, 1906.
'.
Cash in transit
73
Feb.
63,650
52, 177
,
Sinking funds
Public trust funds
72
Aug.
Aug.
Aug.
Aug.
S63, 650
1837,010
412,310
284,004
85,327
1905.,
1905.
1905.
1905..
1905..
1905.
31,
31,
31,
31,
31,
31,
July
offices, to-
and funds.i
funds.'
Evansvllle, Ind
City government .
Schools
From departmeoitB,
all receipts
during year.
168,900
4,500
164,400
17,250
20
154,644
146,821
7,321
...
.
.
.
.
.
GENERAL TABLES.
Table 2.—PAYMENTS, RECEIPTS,
[For a
list ol
GROUP
CITY, AND DIVISIONS AND
FUNDS OF ITS GOVEKNMENT.
the
AND CASH BALANCES, BY DIVISIONS AND FUNDS:
cities in eacli state
III.-CITIES
121
arranged alphabetically and the number assigned to each, see page
HAVING A POPULATION OF
To
Date of close of fiscal year.
To the
public.
50,000
depart-
ments,
TO
100,000
Cash on
hand at close
offices, industries, and
94.]
IN 1905-Continued.
Aggregate of
allpayments,
and cash on
band at
of year.
1905— Continued.
close
of year.2
Cash on
hand at
beginning
of year.
From
From
the
public.
Dec.
Dec.
Dec.
Deo.
.
Library
Investment funds .
public trust funds.
Tex
City government
31, 1905.
31, 1906.
11,951,124
1,937,142
12,503
31, 1905.
31, 1905.
1,479
1906.
1906.
1906.
1906.
1,088,365
907, 197
5,863
174,375
930
55,245
54,234
418
2,280,868
681,777
20,615
3,158
733, 684
495, 664
217,464
4,126
14,017
2,413
Dallas,
.
^
Apr.
Apr.
Apr.
Apr.
.
Library
Sinking funds
Private trust funds.
Tacoma, Wash
City government
30,
30,
30,
30,
2, 986,
Dec.
.
Schools
Sinking funds
Investment funds.
June
Dec.
Deo.
Terre Haute, Ind
City government
Schools
Dec.
'..
Library
Sinking funds
Public trust funds
July
July
Dec.
Dec.
31, 1905
30, 1906.
31, 1905 .
31, 1905 .
.
31, 1905.
31, 1905.
31, 1905.
Annexed territory
July
31, 1905.
31, 1905.
31, 1905.
(schools)
Cash in transit
Dec.
31, 1905.
Dec.
31,
31,
31,
31,
Youngstown, Ohio
City government
.
Aug.
Schools
Sinking funds
PubUc trust funds
Dec.
Oct.
GROUP
31, 1905.
IV.—CITIES
Fort Wayne, Ind
City government
Schools
Dec.
Library
Special assessment fund
Waterworks
:
Sinking funds
Investment funds
Public trust funds
July
July
.
Dec.
Dec.
Dec.
Dec.
Dec.
31,
31,
31,
31,
31,
31,
31,
31,
Holyoke, Mass
City government .
Sinking funds
Investment funds.
Akron, Ohio
City government
.
Nov.
Nov.
Nov.
30, 1906
30, Dec. 31, 1905.
Dec. 31, 1905
Schools
iVug. 31, 1906.
Library
Sinking funds
Public trust funds
Jan.
Dec.
Dec.
Brockton, Mass
City government
Nov.
3,
31,
31,
1906
1906
1905
.
.
.
.
Mar. 31,1906.
Lancaster, Pa
City government . .
Schools
Public trust funds.
Covington, Ky
City government.
Schools
Library
Bridge fund
Waterworks
Sinking funds
May
May
June
May
31,1906
31,1906.
1, 1906 .
31,1906.
31, 1905.
June 30, 1906.
Dec.
May
31, 1906.
31, 1906.
Dec.
Dec.
31, 1905.
31, 1906.
Deo.
221, 116
90,771.
766, 411
77,622
4,477
41,974
4,872
1,400
225, 185
367, 450
152,842
202,714
10, 106
1,788
1,683,359
860,816
399,427
375,797
47,319
493,372
250,060
108, 447
117,389
17,486
878,652
515, 682
290,980
62,353
9,637
1,361
$70,191
63,790
1,534
4,867
1,673,636
1,673,213
941,117
40,426
863,482
47,000
210
525
.
103,263
449,308
302,254
95,099
30, 1906.
30, 1906.
Library
Sinking funds
1,003,430
622,040
304,207
9,312
55,463
8,612
1,400
1,014,766
474,668
239,981
188
271,734
28,205
30, 1906.
30, 1906.
Mar. 31,1906.
June 30,1906.
243,843
103,234
86,743
5,186
41,446
4,838
442,786
211,076
200,000
31,710
423
Lincoln, Nebr
City government.
Schools
25,903
23,142
2,127,292
2,107,263
20,029
1,331,391
940, 125
296,642
June
June
June
June
185,491
155,897
26,986
2,608
HAVING A POPULATION OF
30, 1906.
30, 1906.
City government.
Schools
Sinking funds
Public trust funds.
3,302,445
2,646,818
730, 473
20, 641
4,513
20,642
Sinking funds
Public trust funds
Saginaw, Mich
241,984
194,983
47,000
187, 430
30, 1905.
30, 1905.
Nov.
Nov.
74,043
70,967
1,696
25
1,355
24,889
Tax collector's department Nov.
126,697
20,457
316,932
286,875
1,002
16,850
12,206
896,525
643,916
239,966
9,838
2,816
2,093
900
693,486
470,064
220,922
2,499
1,786
1,517
745, .338
228,468
186,234
384
411,661
147,045
10,609
2, '94
58,644
114,785
74,043
63,609
264,343
127,945
2,043
178, 261
30, 1905
3,042,911
412
703, 487
12,012
1,346,205
1,017,311
8,307
319, 164
1,423
311, 335
600
55,245
36, 410
4,000
14,835
202,595
55,880
2,444
143,778
493
132,881
63,196
1,004,674
604,711
196, 713
$837,174
268,264
181,192
2', 914
280,158
84,046
5,000
1905.
1905.
1906.
1905.
1905.
1906.
1906.
1906.
1,036,617
852,956
2,264
180, 467
930
$27, 688
26, 467
1
1,193
30,000
TO
50,000
IN
1905.
1,152
123,-862
493
1-
$257,703
195,796
11,418
13,242,462
2,031,212
13, 626
132,881
64,743
1,011
dustries,
$1,967,071
1,808,949
1,056
132,881
14, 186
133,635
32,443
1,123
1,400
1905
1905
1905
Dee.
$257,703
61,627
offices, in-
and funds.
funds.'
Portland, Me..*.
City goTemment .
de-
partments,,
2, 327,
529,908
243
50,489
6,021
4, 513
25,903.
1,361
1,400'
.4,692
13,489
1,075
2,665.
311,335
95,084
196,065
20, 196
.
.. ..
..
,
. .
.
.
122
STATISTICS OF CITIES.
Table 2
—PAYMENTS, RECEIPTS, AND
[For a
list of
the
GROUP
City
number.
CITY, AND DIVISIONa AND
FUNDS OF ITS GOVERNMENT.
cities in eacli state
IV.— CITIES
Date of close
CASH BALANCES, BY DIVISIONS AND FUNDS: 1905— Continued.
arranged alpliabetically and the number assigned to each, see page
HAVING A POPULATION OF
To
of fiscal year.
To
the
public.
departments,
offices,,
tries,
indus-
TO
30,000
50,000
Cash on
hand at close
of year.
Aggregate of
payments,
and cash on
all
hand
at' close
of year. 2
and
94.]
IN 190S— Continued.
Cash on
From
hand at
beginning
01 year.
From
the
public.
Altoona, Pa
City government.
Schools
Sinking funds
Spokane, Wash
City government.
June
4,
1906.
$96,701
66,759
23,966
4,976
tl26,432
48,788
20,334
57,310
1970,160
422.549
35.5; 395
192,216
$142,402
35,238
6,023
101,141
1,500
250
452,051
429,209
21,854
2,756,484
2,244,545
507,666
250
3,033
Dec. 31, 1905.
Deo. 31, 1905.
1,046
31, 1905.
1, 398,
Deo.
South Bend.Ind
City government
Dec.
Dec.
July
July
Dec.
Dec.
Library
Sinking funds
Private trust funds..
Binghamton, N. Y
City government
31, 1905..
30, 1906.
31, 1905..
June
Sept.
Sept.
Sept.
.
Schools
30, 1905
30, 1905
30, 1905
31,
31,
31,
31,
31,
1905
1905.
1905.
1905.
1905.
1906.
Poor fund
Hospital
Oct.
Mar.
31, 1906 .
31, 1906.
Parks
30, 1906.
Dec. 31, 1905
Dec. 31, 1905
Oct. 1, 1905
Public trust funds
Augusta, Ga
City government.
$95,701
4,976
152,040
86,389
65, 65^
2,601,944
2,167,906
442,003
1,600
1,260
998
2,035
1,707,042
671,834
293, 199
742,009
407,846
27,753
192,938
187, 155
1,246,246
626,331
65,061
554,854
62,950
17,760
36,200
349,238
2,653,210
2,142,291
405, 126
524, 234
329,967
193, 550
717
1,803,392
1,785,328
396, i61
226,584
26,996
197,474
1,114
883, 537
250
1,000
70,950
63,200
7,009
237, 691
18,565
37,722
181, 304
741
745, 764
365
5,793
25,261
22,011
3,250
182, 127
1,165,145
769, 406
376,855
6,602
22,010
1,272
256, 347
864
1,488
9,689
8,725
1,066,783
698,190
8,516
75,382
18,344
7,524
244,008
13,820
190,095
48,770
128
4,308
927
1,834
124,985
9,143
82,388
75, 335
2,394
22,010
.
.
,
904,650
559,018
8,408
74,084
17,490
6,036
234, 419
5,095
93,574
93,574
•
67, 659
45, 598
107
1,298
660,984
215, 860
181
29,888
29,538
360
47,321
44,989
2,173
159
741,098
707,216
26,983
6,900
39, 436
Bayonne, N. J
City government.
Library
Sinking funds
Apr.
Apr.
Apr.
1,165,195
1,010,252
5,762
149,181
264, 429
30, 1906.
30, 1906.
30, 1906.
124, 175
129,609
67,850
3,823
57,936
1,659,233
1,218,356
9,585
331, 292
765,153
253,063
263, 472
421, 551
41, 597
164,811
5,500
23,035
3,154
1,281,688
486, 183
184,077
183,740
40,639
19,346
367,703
Sinking funds
Johnstown, Pa
City government
15,
30,
15,
15,
30,
30,
Apr.
2,
i906.
1906.
1906.
1906.
1906.
1906.
407, 610
Schools
Sinking funds
Investment funds
1906
June 4, 1908
Apr. 2, June
June 4, 1906
4,
McKeesport, Pa
Apr.
Libra^
May 1,
2.
1906
.
June 4, 1906.
improvement funds
Apr.
Apr.
Sinking funds
Dubuque, Iowa
City government.
Library
Feb.
Feb.
Dec.
Waterworks
May
Schools
Butte, Mont
City government . .
Schools
Public trust funds.
Springfield,
188,222
172,388
47,000
1906.
1906.
2, 1906.
2, 1906.
28, 1906.
1906.
31, 1905.
31, 1906.
1,
Apr.
Aug.
Apr.
30, 1905.
31, 1905.
30, 1906.
Dec.
31, 1905.
Ohio
City government.
Schools
Library
Parks
Waterworks
Sinking funds..;..
Public trust funds.
Private trust funds
I
1
Deo. 31,
Dec. 31
Dec. 31,
Dec. 31
Decisi!
1905.
1905.
1905.
1905
igos!!
36,881
13, 463
12,-849
10,000
17, 332
219,951
89,616
44,999
20,071
24,545
634, 106
246, 684
205, 308
465, 624
45, 313
771,490
382,938
296, 370
4,054
85, 128
3,000
56,366
26,276
18,804
12,276
158,231
260
15,225
246, 595
638, 490
3,185
2,500
91,316
90,906
470,919
118,912
11,953
36,706
132
77
201
1,274,248
940,655
333,693
721, 187
Aug. 31, 1905.
Apr. 30, 1906.
16,155
25,000
333,990
170, 176
7,141
7,786
64,205
107,813
30,076
146, 407
117,965
24,661
3,891
131,669
57,326
121,908
15,693
48,810
2,908
5,447
38,820
10,682
14,841
20, 621
4,655
23, 174
Exclusive of general transfers between minor offices
and accounts,
same as the aggregate of cash on hand at beginning of
year and
''The
5,421
780, 114
649,420
887
600
all receipts
96,674
7,500
71,074
12,000
6,000
119,023
4,677
871,774
658,962
11,439
1,383
29,888
10,638
14,000
6,350
141,585
62,636
3,773
75, 176
1,153,219
264,429
124, 176
5,438
134, 816
334,635
8,339
2,645
181,662
2
693,990
469,085
181,432
2,078
2,299
19,348
19,760
37,725
1,644
167
141,987
1,031,544,
374
121, 301
263,063
8,759
38,338
"265,966
102, 422
394,803
28,005
19,859
54,558
218, 879
174,880
1,244
10,589
26,743
569
1,293,470
453, 627
473, 405
4,314
100, 353
261,871
279,066
50,376
2,191
968,048
390,875
471,214
314
89,160
6,495
56,356
12,276
732,991
564,325
119,729
12,030
36,907
94,778
93,079
312
1,348
836,028
471,248
119,417
11,989
32,376
1,420,655
1,058,520
358,244
3,891
76,118
65, 136
10,069
913
1,344,637
993,384
348, 175
2,978
964,764
407,009
218,986
10,049
13,233
123,646
123, 150
68,091
600
188,017
43,709
48,468
3,008
3,342
56,540
2,049
30,901
655,629
347,618
170,518
318
81,645
569
•
City government
Schools
Street
16,112
160,908
40,639
3,191
122,752
26,261
3,251
22,010
Lamar hospital...
Mar.
Apr.
Mar.
Mar.
Apr.
Apr.
90,725
1,272
663,889
632,688
24,460
6,741
Mobile, Ala
City government
Special tax fund
._Pavlng fund
Board of public works
Superintendent of wharf...
3,962
95, 171
31, 1905.
31, 1905.
31, 1905.
140,254
14, 102
160,996
Dec.
Dec.
Dec.
City hospital
.
250
225,684
215,703
8,966
1,272
30,
dustries,
$732,057
382,335
349,372
350
4,512
957,767
655,007
298,270
3,208
June
June
. .
501
590,069
248,468
559,964
1,581,862
1,577,350
Libra/ry
Waterworks
108
2,
Dec.
Public trust funds.
107
Apr.
5748,027
307,002
311,095
129,930
Investment funds.
Pawtucket, R. I
City government.
Sinking funds
106
1906
1906
June 30, 1906.
.
Schools
Public improvement funds
105
4,
Schools
Birmingham, Ala
City government
103
2,
2,301,933
1,815,086
485,802
Public trust funds.
100
Apr.
June
offices, in-
andfunds.i
funds."
96
de-
partments,
during year.
7,203
219,296
41
60
67,106
41,329
27,990
600
36,881
4,000
4,000'
36,080
3,185
3.
185
121,218
16,682
8,723
9,841
79,772
9,200
...
..
,
GENERAL TABLES.
AND CASH BALANCES, BY DIVISIONS AND FUNDS:
Table 2.— PAYMENTS, RECEIPTS,
[For a
list of
the cities in each state arranged alphabetically and the
GROUP
IV.— CITIES
123
HAVING A POPULATION OF
number assigned
30,0D0
TO
1905— Continued.
to each, see page 94.]
IN 1905— Continued.
50,000
PATMENTS.
City
number.
CITY,
AND DIVISIONS AND
Date
FUNDS OF ITS GOVERNMENT.
To depart-
of close of fiscal year.
To the
public.
ments,
offices, industries, and
Cash on
hand at close
Aggregate of
payments,
and cash on
all
hand at
close
of year.2
of year.
Cash on
hand at
From
beginning
From
of year.
the
public.
Wheeling,
W. Va
City government
Schools
$318,364
211,150
127,084
7,307
67,856
134, 570
245,256
25,335
Mar. 31, 1906.
July
July
Library
31, 1905.
31, 1905.
31, 1906..
Board of public works
May
Gas and electric light board May 31,
Waterworks
May,SI,
May
May
Sinking funds
Public trust funds
111
City government
Schools
Mar.
31,
Sept.
Library
Special assessment funds.
Mar.
Mar.
Apr.
18, 1905.
31, 1906 .
31, 1906 .
Bay
City,
1,
1906
1906
850,087
400,440
250, 136
6,061
95, 364
.
Apr.
Apr.
Apr.
Allentown, ^a
City government.
Schools
Sinking funds
Davenport, Iowa
City government.
1,020,423
976,048
44, 375
Apr.
2, 1906.
June
June
30, 1906.
30, 1906.
463,871
256, 540
146, 126
62,206
1906.
978,895
649,252
1,
Feb.
Library
Parks
Montgomery, Ala
City government.
663, 426
647, 387
6,039
East
St. Louis, 111
City government
Schools
Registered bond fund.
Sinking funds
Little Rock,
,
.
Dec. 31, 1905
June30, 1906
Dec. 31, 1905
Dec. 13, 1905; Apr.
Dec. 31, 1905
Jan. 1,1906
district.
Cemeteries
Sinking funds
Investment funds
119
Quinoy, 111
City government
Schools
Library
Parks
Sinking funds
Publlo'trust funds
Apr.
June
May
Mar.
509, 047
219, 657
15, 1906
1906.
1906.
1906..
1906.
dustries,
funds.i
1906.-,
Apr.
2,1906.
13, 1906.
28,
Aug. 31,
31,
Feb. 28,
Feb. 28,
Feb. 28,
1906.
1906.
1906.
1906.
1906.
1906.
Dec.
Dec.
Dec.
Dee.
Dec.
1905.
1905.
1905.
1905.
1905.
Feb.
May
Registered bond fund
Investment funds
Public trust funds
Maiden, Mass
City government . .
Library
Parks
Sinking funds
Public trust funds.
Canton, Ohio
City government . .
Schools
Library
Sinking funds
Public trust funds.
31,
31,
31,
31,
31,
222,844
52,845
3,701
10,000
Dec. 31, 1905
Aug.31,1905
Feb. 6, 1906
Dec. 31, 1905
Dec. 31, 1305; Feb.
$882,242
10,083
12,088
2,881
4,256
10,610
366, 172
15,637
957,273
457,599
286,298
2
809,070
371,713
267,781
6,599
1,523
94, 112
6,389'
95,364
111,623
41,487
69,865
1,262
271
1,029,186
,972,799
56,326
61,413
28,647
32,766
70,916
48,343
21,492
1,081
66,763
189,724
70,226
1,866
117,632
720,358
362,209
178,312
179,837
176, 420
478, 175
66,763
83,927
9,127
82,366
278,282
169, 185
30,708
66, 763
234,628
283, 466
158,7,53
930,057
682,766
206,770
10,280
30,241
3,756
19,468
9,841
16,808
1,217,279
841,619
304,879
20,089
60,792
17, 135
179, 468
860,029
17,112
23
178,972
496
843, 471
317,962
316,778
1,184
514, 932
514, 558
6,558
374
17,135
12, 135
6,000
241
1,720
521
247,395
171,432
5,702
3,248
67,013
1,303,048
886,016
343, 224
197, 499
941,583
686,663
18,241
1,853
314, 172
226, 982
36,848
67,013
87,190
7,910
50,625
54,688
21,814
676, 222
253, 583
42,985
9,163
12, 487
6,461
4,076
22,870
222,844
68,619
7,777
33,032
520,750
239,316
222,844
53, 140
4,389
1,062
286,212
276,720
4,348
656, 346
14,260
227
273
3,958
99,875
77
'6,772
382, 416
190, 143
130, 173
1,931
61,653
80
367
1,291
1,221,879
751,477
215,189
94, 436
160,505
1,018
200
35, 443
31,320
3,756
3,756
18,
16,
12, 487
12, 112
213
"162"
188, 511
98,109
6,063
20, 661
5,379
3,388
24,698
467
545, 474
359, 151
1,931
1,931
379,830
361,011
4,807
739
32
22, 534
707
197,915
109,093
23, 592
65,227
965,818
682, 462
248,769
6,272
12,520
105,088
74
5,213
630
707
745,317
470, 175
186, 494
87, 561
360,970
280,032
66,321
24,617
720
367
1,018
818
91,654
47,320
38, 891
4,915
1,277,259
794,336
220,024
94, 436
167,367
200
1,500,645
1,360,147
16, 836
706
25,000
8,678
44,717
16,637
827
184
15,045
12,024
692,991
384,797
176, 531
14,750
195,670
252, 987
163, 811
670
2,343
18,996
12,863
138,856
66,638
882
42,729
3,882
1,141,648
687, 464
243,169
15, 632
176,296
19,088
1,388,021
1,309,386
15,905
622
52, 592
9,617
67,907
34, 125
104
92, 637
30, 319
10, 1906.
1
30,951
1,161,515
1,049,789
110, 583
1,143
14,306
14, 306
114,
Apr.
62,623
28,500
517
790
18,
54,362
42,659
4,835
6,862
6'
528
1,
$123,443
1,469
19,270
59,266
1,143
561,682
217, 146
243, 962
6,533
12,488
82, 554
1,184,587
746,198
181, 133
94, 436
162, 452
139,091
9,166
2,637
118,774
246,266
676
1,470
79, 679
162,902
22, 334
720
367
Apr. 3,1906.
Apr. 2, 1906.
Apr. 2, 1906.
SpringBeld, 111
City government
Schools
57,062
34, 736
1,328
$56, 454
61,413
64, 471
6,942
1906.
June
105, 663
$1,061,139
376, 724
151,179
12,047
69,415
167,784
245,256
47,264
1,470
467
York, Pa
.
122
30,
30,
31,
22,
May 1,
May 31,
City government
Schools
Sinking funds
Public trust funds
Private trust funds.
1,523
97
1,426
30, 1906..
Ark
City government
Schools
Improvement
118
1,037,412
712, 863
291, 949
32, 600
Feb. 28, 1906.
June30,"1906..
Feb. 28, 1908
June
21,929
10,248
33,984
Sept. 30, 1905.
Sept. 30, 1905.
Library
1,559
23,214
285, 411
12, 1906
Mar. 1, 1906.
Apr. 1, 1906.
Schools
43, 595
24,095
4,740
12,537
30, 1906.
30, 1906.
30, 1906.
Mar.
$119, 132
121,973
.
Mich
City government.
Sinking funds.
Public trust funds
$123, 443
1,470
Sioux City, Iowa
Waterworks
115
1906.
1906.
31, 1906.
31, 1906.
offices, in-
and
funds.i
110
de-
partments,
Exclusive of general transfers between minor offices and accounts.
The same as the aggregate of cash on hand at beginning of year and
all receipts
during year.
65,805
39, 625
901
108
6,171
19,
337,764
238,726
73,766
23,707
1,665
3,756
27,938
16,388
6,116
7,372
306,742
244, 421
-
272
640
200
618
1,366,933
1,290,122
602
206
62, 116
23,988
67,907
30,400
16,433
600
21, 414
607,964
417,830
169, 403
8,432
195,920
30,908
12,299
160
7,200
152,688
5,224
....
.....
..
,
1
....
.
,
STATISTICS OF CITIES.
124
Table 2.— PAYMENTS, RECEIPTS,
AND CASH BALANCES, BY DIVISIONS AND FUNDS:
[For alist ot the cities in each state arranged alphabetically and the number assigned to each, see page
GROUP
IV.— CITIES
HAVING A POPULATION OF
30,000
TO
50,000
1906— Continued.
94.]
IN 1905— Continued.
PAYMENTS.
City
CITY, AND DIVISIONS AND
num- FUNDS
OF ITS OOVEKNMENT.
ber.
Date of close
To
of fiscal year.
To the
public.
depart-
ments,
offices, industries, and
Cash on
hand at close
Aggregate of
payments,
and cash on
all
hand at close
of year.
of year.2
Cash on
hand at
beginning
of year.
From
From
the
public.
Passaic,
N.J
$618, 436
June
June
June
June
June
City government.
Schools
Library
Board of health..
Parks
124
Mass
City government
Dec. 31,
Nov.30,
Dec. 31,
Dec. 31,
Dec. 31,
. .
Public trust funds.
«0
889,127
697,043
264,739
8,200
18,021
1,124
5,790
5,089
252,659
157,709
725
90,765
2,460
1,000
1,120,380
794,042
274,531
8,200
23,131
20,476
177,617
114, 678
31,318
935, 119
679,364
243,213
456
7,991
4,096
7,744
1,394,616
1,320,363
1,674
6,603
4,900
61,076
263; 750
224, 888
225,463
191,910
9,792
Salem, Mass
City government .
Library
Sinking funds
Investment funds
Public trust funds.
30,
30,
30,
30,
30,
1905.,
1905.,
1906.
1906.
1906.
1,277,243
1,245,114
641
6,120
1,866
23,602
10,250
9,177
473
107, 123
Nov.
Nov.
Nov.
Nov.
Nov.
Aug.
June
Aug.
Aug.
Aug.
31,
30,
31,
31,
31,
1905.
1906.
1905.,
1905.
1905.
1,551,728
1,228,465
269,239
49,416
10,318
4,300
678,749
493,478
423,081
262,250
20,502
646
1,783
137,901
2,663,658
1,984,183
279,741
50,061
84,273
17, 472
15,437
51,364
660, 878
Atlantic City, N. .T...
City government
Schools...
Chester,
,
Mar. 31, 1906,
Pa
Mass
City government.
Apr.
30, 1906.
June
8,
1906.
Apr.
2,
June
£
Chelsea,
Dec.
Dec.
Dec.
.
Newton, Mass
City government.
Dec.
Dec.
Dec.
Dec.
.
Public trust funds.
Superior,
Sept. 30, 1905.
June
30, 1905
.
1906
.
July
1,
Sept. 30, 1905.
Y
Elmira, N.
City government
Schools
City board of audits.
Investment funds
Public trust funds
Dec.
July
Dee.
Dec.
Deo.
Knoxville, Tenn
City government . .
Schools
Hospitals
Sinking funds
Public trust funds,
Jan.
June
Nov.
Jan.
Dec.
Newcastle,' Pa
City government.
Schools
31,
31,
31,
31,
31,
1905.
1905.
1905.
1905.
1905.
23,
30,
30,
23,
1906
1,
Apr.
1,
June
5,
1906.
1906.
Jacksonville, Fla.
City government
South Omaha, Nebr
City government
Library
111
City government .
5U
44,207
14, 304
.
Deo.
.
31, 1905.
May 31,
Library
1906.
Dec. 31, 1906.
Public trust funds.
1
2
66,072
660
483
3,034
36,874
12, 101
327,472
244,742
322,493
93,643
15, 140
16, 381
152,290
6,873
6,000
800
7,744
1,120,616
1,095,266
470
476
431
23,974
10,250
210
600
5,377
1,973
2,090
286,927
183,869
11,687
23, 497
2,101
65,773
1,763,450
1,616,046
97,652
11,564
603, 181
39,289
185,269
170,502
15,000
10,000
222, 410
51,233
11,904
5,606
33,723
551, 134
58,611
232,838
316,887
1,409
31,219
30,993
1,070,706
1,070,369
329,971
170,876
168, 495
600
71, 188
3,281,122
2,936,172
689
337,782
6,479
1,367,249
782,873
604
750
2,496
36,012
68,511
94,799
94,363
436
1,431,896
1,272,238
168, 495
1,162
3,203,401
3,066,969
742
137,899
7,791
1,367,249
591, 149
148,909
111,882
42
33,025
3,960
4,719,659
3,760,000
784
947,024
11,751
40,955
95
27,030
3,108
1,003,104
706,287
216,713
5,020
76,084
272,366
272, 366
191,111
116,283
17,946
3,808
53,075
1,466,581
1,094,936
234,668
8,828
128, 159
223,825
130, 697
27,086
2,658
63,384
830,207
629,819
125,627
66,731
172,625
163,666
64, 716
1,057,548
843, 744
125, 627
66,731
7,585
14,861
62,038
66,721
779,964
6,317
.31,916
6,686
5,119
647,410
553,338
60,157
23, 622
8,983
1,310
25, 430
583,924
303,090
89,851
34,354
65, 497
487,688
322, 351
166,337
6,386
6,385
220, 834
68,380
793,869
793,869
97, 192
97, 192
639,020
639,020
67,657
57, 667
177,167
93,250
83,917
931,184
606,385
302,369
22,440
249,523
112,406
134,677
2,440
681,661
493,979
167,682
20,000
37,390
36,975
300
106
827,776
813,654
13,515
606
27,039
26,915
786,971
786,922
562,723
483,866
60,157
18,363
60,260
7,586
1,375
4,456
67,926
66,952
16,762
2,520
6,269
8,983
.
337
477,636
310,908
166,628
i,385
i,385
667,832
667, 832
67, 667
57,657
754,017
613,136
218,442
22,440
Schools
Eockford,
58,
5,110
661
IS,
65,601
5,328
1,477
976
122
329,971
171, 476
158, 495
9,030
1906.
1905.
1906
1906
701
726
1905.
1905.
1906.
1905.
31,
31,
31,
31,
618,094
183,063
292,752
42,279
1,007,125
1,006,399
31, 1905.
31, 1905.
31, 1905.
Wis
City government
Schools
Library
Sinking funds
137
25, 174
67,
110,000
2,268
2,260
1,317,146
1,074,165
107, 609
108,341
338
26,633
1,610,689
1,246,128
129,686
202,044
4,056
29,776
31, 1905;
Library
Sinking funds
135
1906.
1905.
1905.
252,669
80,701
40,884
13,254
21,291
2,938
1,258
2,143
70,966
27,215
36, 686
2,926
1,798
2,342
Dec.
Sinking funds
Public trust funds.
133
.
$164,963
Dec. 31, 1906
Mar.31, 1906
City government
Schools
Sinking funds
132
1905
dustries,
funds.i
$630,615
619,968
8,800
407
1,340
$868,881
686,469
166, 418
7,767
8,315
922
$73, 403
83,797
894
240
470
$85, 483
PubUc trust funds.
Sinking funds
131
1,287,064
1,137,212
35,559
89,119
1905.
$164,963
164, 963
Library
Sinking funds
Library...-.
Board of health..
130
1906.
1906.
June 30, 1906
.
129
1906.,
Mar.31, 1906
.
.
128
1906.
Topeka, Kans
City government Schools
127
436,709
166,624
7,517
7,846
840
1906.,
Haverhill,
Waterworlcs
Sluicing funds
Investment funds.
125
30,
30,
30,
30,
30,
offices, in-
and
funds.
123
de-
partments,
777,271
764,065
13,206
13,114
12,614
100,003
46,797
54,206
Exclusive of general transfers between minor oflices and accounts.
The same as the aggregate of cash on hand at beginning of year and
all
receipts during year.
226
16,091
15
3,627
6,360
337
91
964, 139
33,259
170
621
564,866
638,247
13,022
2,623
973
682,212
2,164
244,667
100
174,313
6,000
64, 154
171,827
8,059
125, 627
33, 816
900
3,426
67,116
60,142
6,973
13,765
817
12,431
617
.
...
,
...
.
..
,
1
..
1
GENERAL TABLES.
Table 2.—PAYMENTS, RECEIPTS,
"
[For a
list of
GEOUP
125
AND CASH BALANCES, BY DIVISIONS AND FUNDS:
the cities in eacli state arranged alphabetically and the
IV.— CITIES -HAVING
A POPULATION OF
number assigned
30,000
TO
50,000
1905— Continued.
to each, see page 94.]
IN 1905— Continued.
PAYMENTS.
City
number.
CITY, AND DIVISIONS AND
FUNDS OF ITS GOVEENMENT.
Date
To depart-
of close of Hscal year.
ments,
To the
offices, industries, and
public.
Cash on
hand at close
Aggregate of
payments,
and cash on
Cash on
all
hand at
of year.
From
hand at
beginning
close
of year.2
From
of year.
the
public.
Joplin,
Sept. 30,1905.
Sept. 30, 1905.
June 30, 1908 .
Sept. 30, 1905
Mo
City government
Schools
June
June
1906.
1906.
Apr.
1906.
June
1906.
Juna.30, 1906.
June 3D, 1906.
Library
Parks
Sinking funds
Private trust funds.
140
141
Galveston, Tex
City government . .
Schools
Fiscal agent
Sinking funds
Investment funds.
Public trust funds.
Feb.
Aug.
Feb.
Feb.
Feb.
Aug.
Fitohburg, Mass
City government.
Sinking funds
Public trust funds.
143
,
Macon, Ga
City government
Dec.
Sinking funds
Nov.
Auburn, N. Y
City government
June
1906.
1905
1906.
1906.
1906.
1905.
17, 1905.
1,
1905
.
30, 1906..
July 31,1905..
Schools
Town funds:
Contingent audits
May
Board
June
Nov.
of charities
Poorhouse
asylum.
28,
31,
28,
28,
28,
31,
Nov. 30, 1905.
Nov. 30,1905.
Nov. 30, 1905.
.
142
30,
30,
30,
30,
and
orphan
Waterworks
31, 1905 .
30, 1906..
1,
Dec. 31, 1905
: . .
Cemetery commission
Southern Central Railroad
June
June
1,
1801,823
729,086
39,897
25,008
7,832
$38,707
2,029
32,990
1,856
1,832
$746,616
727,057
1,907
16,652
1,000
$16,500
175
468,785
301,119
110,305
203
68,279
45,178
10,081
23
400
44,633
5,216
2,547
4,184
47,358
9,400
12,997
365,992
256,763
100,224
180
400
25
9,4go
34,614
178
15,200
28
595,868
496,849
27,789
2,263
68,967
2,095,016
1,649,985
101,664
60,438
264,287
27,999
643
961,023
880,690
20,662
6,288
64,483
848.291
672; 290
80,359
286,702
97,105
643
55,150
132,804
65,774
752
64,510
512
1,630,868
1,698,826
1,667
30,375
169,454
51,054
107,086
1,314
18,694
6,341
432,731
428,603
4,228
61,764
12,3.53
699,361
684,954
19,022
145,124
15,106
90,074
S564,854
496,779
37,695
22,695
7,686
$15,000
15,000
374,878
250,213
74,241
34,514
13,472
20,864
S221,969
217,307
2,202
2,313
147
59,393
37,434
400
1,213,446
988,076
73,875
58,175
93,320
285,702
165,060
,575,483
,472,038
80,000
23,445
159,454
121,905
30,217
7,332
121,159
56,689
63,046
1,424
1,856,096
1,660,632
173,203
32,201
405,114
351,909
53,205
59,264
59,264
48,811
23,671
25,140
513,189
434,844
78,345
692,770
464,506
113,144
150,887
134,414
70,333
37,485
4,608
913,990
636,405
118,147
69,505
36,346
9,051
11,519
213
14,662
213
92,000
27,999
11,519
213
14,062
1905.
.
1906.
30, 1906.
85,606
1,227
1,975
7,080
1,655
Sinking funds
Public trust funds
Racine, Wis
City government
Woonsocket, R. I
City government.
Library
.
Sinking funds
Public trust funds
Library
Kalamazoo, Mich
City government
Wichita, Kans
City government . .
Schools
Public trust funds.
30,
30,
30,
30,
1905.
1905.
1905.
1905.
.
j
'
*
.11,473
46
11,228
3,434
82,043
1,811
12,961
60
7,025
303
7,080
4,957
7,500
6,3.'i0
1,975
Taunton, Mass
City government
Library
.
May
31,
Sinking funds
Public trust funds.
Sacramento, Cat
City government
Schools
School construction f und
Public trust funds
.
.
221,821
189,676
27,350
714,043
679,563
554
3,926
30,000
92,419
23,289
280
68,648
202
1,564,224
1,478,542
816
84,648
218
46,958
21,578
300
24,908
172
1,417,148
1,416,210
500
392
46
100,118
40,754
16
69,348
105, 125
87, 595
790,962
530, 735
163,929
61,964
34,334
110,369
70,658
8,636
14,442
16, 633
679,793
460,077
155,293
47,522
16,901
800
920,524
698,204
201,958
19,853
609
33,156
20,825
8,417
3,913
758,369
669,769
82,151
16,940
609
129,000
17,610
111,390
338
47,734
6,179
2,425
579, 678
25,897
22,307
2,050
1,540
553, 181
609
434,736
116, 187
2,258
666
169,780
121,362
69,774
29
60,116
18, 131
23
4,748
61, 659
1,156,816
1.067,773
308
56,660
28,738
3,337
377, 378
211, 137
61,408
142,026
4,166
1,594,310
1.297,041
331
61,408
230,364
5,166
1,119,914
948,291
167,302
4,321
72,547
219
1,371,687
1,371,151
536
100,118
84,102
686,037
443, 140
153, 463
65,609
32,835
201,046
1,684
509
1906.
31, 1906.
31, 1906.
30,
30,
30,
30,
30,
522, 740
408, 709
Nov.
Nov.
Nov.
Nov.
Nov.
9,676
6,355
1,499
129,870
112,260
1905.
1905.
1905.
1905.
1905.
,_,„„„
1906 .
1906.
1906.
1906
1906
7, 1906
17,
.
1,095,569
1,067,487
302
36,780
1,000
754,887
626, 063
154, 260
3,260
19,770
52,174
360
11,942
10, 471
912
17,
559
610
600
600
112,658
1,373
Jun630,
June 30,
June 30,
June 30,
Jan.
943,364
869,139
11,949
4,926
57,350
12,500
12,500
778, 712
675, 473
Mar.
Jan.
High school
High school tax fund
.
31, 1906.
30, 1906.
31, 1906.
June
.
1906
31, 1906.
1,
260,395
222,628
5,854
3,563
28,350
670,469
634,011
6,095
1,363
29,000
16
30, 1906..
30, 1906..
30, 1906..
61,764
12,104
131
16,000
June
June
Mar.
Electric light fund.
150
Nov.
Nov.
Nov.
Nov.
Mar.
June
Mar.
Mar.
Schools
Sinking funds
Private trust funds.
149
1906.
1906
1906.
1906.
Apr.
Township bigh school.
148
Apr.
Apr.
30,
31,
30,
30,
JoUet.IU
City goveriunent
Schools
147
Apr.
May
Library
Parks
Sinking funds
146
30, 1906..
34,336
7,0S0
12,285
.
June
6,000
6,500
5,000
643
104,493
7,211
1,975
11,807
4,329
67,000
27,999
bond funds.
Dec. 31, 1905
industries,
jffices,
and funds.
funds.
Chattanooga, Term. .
City government.
Library
Hospital
linking funds
de-
partments,
377, 379
18,165
18, 165
56,
457,043
118,837
3,798
644, 152
46, 691
3,534
409
Exclusive of general transfers between minor offices and accounts
2 The same as the aggregate of cash on hand at beginning of year and
all receipti3
467,838
187, 380
200,951
6,794
19,770
62, 174
769
during year.
36, 198
1,016
275,377
238,870
33,649
2,473
385
I
6,500
1,000
800
165, 428
813
19,770
52,174
384
STATISTICS OF CITIES.
126
Table 2.— PAYMENTS, RECEIPTS,
[For a
list ol
GROUP
AND CASH BALANCES, BY DIVISIONS AND FUNDS:
the cities in each state arranged alphabetically and the
IV.— CITIES
HAVING A POPULATION OF
number assigned to each,
30,000
TO
50,000
see
page
IN 1905— Continued.
1905— Continued.
94.]
6
STATISTICS OF CITIES.
128
Table 3.— TOTAL
PAYMENTS AND RECEIPTS, CLASSIFIED AS CORPORATE, TEMPORARY, AND TRANSFER,
[For a
list ol
the cities in each state arranged alphabetically
PAYMENTS.
To the
Grand
Grand
total
1883,931,740
SI, 035, 902,
702,651,815
156,177,558
104,064,492
73,018,826
609,233,066
121,599,545
89, 437, 885
63,661,244
Temporary
Service
.5
transfer."
New York,
N.
Y
I.— CITIES
'
Chicago, 111
Philadelphia, Pa
St. Louis, Mo
;
i
I
Boston, Mass
Baltimore, Md
Cleveland, Ohio
Buffalo, N. Y
San Francisco, Cal
Pittsburg, Pa
Cincinnati, Ohio
Detroit, Mich
Milwaukee, Wis
New
Orleans,
410
144
19,040,249
13,626,803
15,641,857
16, 319,
16, 649,
La
Washington, D. C
414
8,341,470
9,156,793
9,996,529
15,475,826
15, 539,
.:
,
$336,570,555
and
Investment
transfer.*
General
transfer.5
$310,971,627
$151,970,951
$1,927,155
$74,589,593
$75,454,203
857, 193
232, 375, 873
811, 105
83,327,818
65,955,524
46,819,578
38,271,727
23,482,361
16,841,666
93,418,749
34,578,013
14,616,607
9,357,582
50,948,271
17, 193, 282
3,985,613
2,462,427
41,659,373
17,089,905
10,171,928
6,532,997
376',
HAVING A POPULATION OF
$377,079,712
62,889,561
45, 604, 707
22,670,935
54, 719, 405
Interest
and funds.
8572,960,113
I
GROUP
offices, industries,
total.
Corporate.'
Group I
Group II
Group III
Group IV
To departments,
public.
300,000
OR OVER IN
1905.
294,826
459,066
362, 158
GENERAL TABLES.
TOGETHER WITH CASH BALANCES AND AGGREGATES,
and the nuiuBer assigned to
Cash on
hand
at
close ol
year.
each.> see
page
94.]
1906;
COMPARATIVE SUMMARY,
129
1902
TO
1905.
. .
.
.
..
.
. .
,
STATISTICS OF CITIES.
130
Table 3.—TOTAL
PAYMENTS AND RECEIPTS, CLASSIFIED AS CORPORATE, TEMPORARY, AND TRANSFER,
[For a
GROUP
III.— CITIES
HAVING A POPULATION OF
50,000
TO
100,000
list of
the cities in each state arranged alphabetically
IN 1905— Continued.
PAYMENTS.
To departments,
To the public.
offices, industries,
Grand total.
Total.
Troy,N. Y
Des Moines, Iowa.
Corporate.'
Temporary .2
Service
Total.
transfer.8
$2,580,061
1,400,823
3,480,732
3,526,952
2,223,945
$2,486,949
1,400,386
3,256,222
2,884,122
2, 119, 107
$1,669,139
1,323,759
1,391,691
1,713,915
2,004,668
$917,810
76, 627
1,864,531
1,170,207
114,449
$93, 112
2,234,086
2,272,592
1,292,241
1,093,710
1,677,940
2,153,702
2,241,026
1,278,220
1,090,710
1,344,113
1,062,658
1,322,773
1,020,503
1,006,667
993,105
1,101,044
918,253
257,717
84,053
351,008
80,384
31, 666
14,021
3,000
333,827
1,491,990
1,753,054
2,024,704
1, 613, 143
900, 660
1, 439,
Duluth, Minn
Utica, N. Y
Manchester, N. H.
Evansville, Ind. .
655
1,612,206
1,941,007
1,410,790
837,010
1,037,904
1,681,608
1,352,073
766, 140
762,594
401,751
30,598
688,934
644,650
74,416
52, 335
140,848
83, 697
102, 363
63,660
Yonkers, N. Y
San Antonio, Tex
EUzabeth, N.J
Waterbury, Conn
Salt Lake City, Utah.
2,896,925
1,258,678
1,148,687
1,300,962
1,929,004
2,276,210
898, 347
1,020,214
1,257,507
1,916,329
1,511,490
836, 619
688,225
989,924
1,743,802
764, 720
62, 728
331,989
267, 583
172, 527
620,715
360,331
128, 473
43,455
12,676
1,117,443
706, 868
1,957,935
1,419,047
1,030,397
706, 553
1,860,073
1,194,938
848, 384
674, 734
1,146,008
1,064,202
182,013
31,819
704,066
130,736
107, 862
224, 109
1,205,687
•719,916
833
1,951,124
1, 150,
421
705,921
55, 266
13,996
163,496
New
.
Bedford, Mass.
Springfield,
Mass
Oakland, Cal
Lawrence, Mass
Somerville, Mass.
Kansas
.
Kans.
City,
Savannah, Ga
Hoboken, N.J
Peoria,
Erie,
111
Pa
Wilkesbarre, Pa
Schenectady, N.
Norfolk, Va
Y.
Houston, Tex...
1,374,087
826,837
1,250,477
2,208,827
S. C.
Harrisburg, Pa.
Portland, Me
Charleston,
Tex
Taooma, Wash
Dallas,
610
3,060,461
759, 587
1,315,909
1, 143,
Terre Haute, Ind. ..
Youngstown, Ohio.
GROUP
Fort Wayne, Ind.
Holyoke, Mass
Akron, Oliio
Brockton, Mass. .
Saginaw, Mich
Lincoln, Nebr...
Lancaster, Pa.
Covington, Ky..
Altoona, Pa
Spokane, Wash.
Birmingham, Ala.
Pawtucket, R. I
South Bend, Ind...
Binghamton, N. Y.
Augusta, Ga
Bayonne, N. J...
Mobile, Ala
Johnstown, Pa..
McKeesport, Pa.
Dubuque, Iowa.
Butte,
Mont
Springfield, Ohio.
Wheeling, W. Va.
Sioux City, Iowa.
Bay City, Mich...
AUentown, Pa
Davenport, Iowa..
Montgomery, Ala..
East
St. Louis, 111.
Little Rock,
Quinoy,
Ark.
111
York, Pa
Springfield, 111.
lualden, Mass
.
Canton, Ohio..
.
IV.— CITIES
$907,365
2,570,078
1,464,074
2,614,763
1,648,323
1, 096,
1,088,365
2, 986, 418
733,684
1,004,574
437
224,510
642,830
104,838
87,046
316
1,272,003
679, 121
168,400
106,921
154,644
257,703
985, 370
102,995
720,662
100,636
82,343
66,246
74,043
25,903
311, 335
932, 337
2,265,766
633,048
922,231
HAVING A POPULATION OF
30,000
TO
50,000
IN
1905.
and funds.
2
GENERAL TABLES.
TOGETHER WITH CASH BALANCES AND AGGREGATES,
and the number assigned to each,
see
page
1905;
COMPARATIVE SUMMARY,
Cash on
close ol
year.
Aggregate of
payments,
and cash on
all
hand at
close
ol year.'
'
Cash on
hand
From
at
year.
Grand
$2,802,969
1, 733, 423
3,600,215
3,944,972
2,901,123
164,651
324, 736
56,463
388,108
1,017,267
$2, 738, 418
73,635
116,799
182,891
44, 176
87,352
2,307,721
2,389,391
1,475,132
1,137,886
1,765,292
77, 459
73, 744
2,230,262
2,316,647
1,267,146
1,036,773
1,723,967
2, 149,
114, 783
569,981
58,875
198, 419
136,780
1,606,773
2, 323, 035
2,083,579
1,711,562
1,036,440
165,446
312,646
211,956
219, 278
118,801
415.693
315, 532
205, 455
., 160, 684
3,015,726
1,674,371
1, 464, 219
1,506,417
3,089,688
248, 689
160,914
82, 269
1,278,367
789, 137
235,280
47, 251
272, 763
185, 479
1,043,077
1,852,668
1,497,051
1,
308. 287
1,222.256
846, 758
1,396,258
2,214,774
1,053,356
739,837
1,241,614
1,967,071
1,091,862
954
782, 314
1,189,987
1,036,617
3,042,911
766, 411
878,662
167, 496
1,682,530
156, 466
122, 462
1,
290,257
33,635
1,540,734
2, 242, 462
202,595
241,984
243,843
367, 450
1, 346, 205
3,302,445
1,003,430
1,683,369
530, 543
949, 289
207,986
101, 113
41,325
104, 153
344,265
241, 163
199,683
139,967
102,531
144, 476
27,688
254, 343
185,491
221, 116
493,372
GKOUP
Corporate.'
$916,032
75, 286
1,668,046
1,121,830
114, 349
878
2,284,081
1,044,846
918, 678
1,033,773
1,390,140
1,105,033
1,365,603
993, 984
949, 720
1,039,133
1,441,327
2,010,389
1,871,623
1, 492, 284
932, 287
1,390,087
1,869,641
1,787,926
1,389,931
868,637
2,767,037
1,330,116
1,223,056
1,306,734
2,949,721
2, 146,
transfer.3
transfer,*
$4'i
$93, 112
437
224,510
642,830
104,838
General
transfer,*
$93,067
437
194,300
503,649
104, 838
22,480
84,063
361,007
796
47,924
286, 107
1,000,836
1,838,943
1,198,995
872,706
792, 251
389,251
30, 698
588,931
517, 225
76, 386
61, 240
140,848
83,697
102,363
63, 660
800
48,675
4,611
544
26, 871
18,932
14, 443
45,829
91,629
83,697
66, 550
49,207
312
971, 116
1,094,583
1,263,279
2,937,046
1,384,592
844,388
762, 696
1,027,641
2,764,806
761, 720
126, 728
620,726
359,000
128, 473
43, 466
12,675
29,421
39,529
12,000
27,585
5,123
551,775
347,000
100,888
38,332
976,031
886,907
709,763
1,040,726
1,142,205
1,
253, 125
741, 571
744, 806
1,272,942
269, 141
331,988
235; 638
172, 241
724,965
1,056,488
1, 196, 349
938, 817
2,331,309
665,666
745, 167
31,818
704,080
130, 737
258
14,882
287, 028
863,625
539, 760
980,391
827,768
2,603,444
861,532
637,974
745,443
732,057
2,601,944
652, 476
284,284
136, 533
142, 402
152,040
237,591
745, 764
182, 127
67.659
47; 321
1,707,042
2,553,210
1,065,783
741,098
407,846
524, 234
256, 347
190,095
39,436
1,299,196
2,028,976
908,798
875,688
701,662
1,246,246
1, 803, 392
883,537
780, 114
671, 774
129,609
141,585
334,635
102,422
279,066
94, 778
1,417,648
947,053
431,684
1,014,404
638, 213
1,
163, 219
693,990
394,803
968, 048
635,028
816, 252
465, 624
91, 316
1,569,233
1.281,688
534, 106
1,293.470
732,991
146,407
121,908
119, 132
105, 663
79, 679
1,420,656
964, 764
1,061.139
957,273
1,161,615
76, 118
188,017
55, 454
146,680
70,916
1,344,537
776,747
1,005,686
810,593
1,090,699
1,344,537
666, 529
882,242
809,070
1,029,186
889, 127
571, 843
784, 016
189, 724
234,628
179,468
247, 395
54,688
720, 358
644,938
933,813
632,067
959, 824
533,237
478, 175
1,217,279
850,029
1,303,048
576, 222
176,420
283,466
317, 962
343,224
42,985
474,671
770, 349
500, 898
848, 660
408,632
379,830
197,912
91,664
44,717
252,987
965,818
745,317
1,277,259
1,600,645
1,141,648
286,212
360,970
54,362
66,805
337,764
669,606
384,347
1,222,897
1,434,840
803, 884
930,057
614,932
941,583
520, 750
655, 346
382, 416
1,221,8''9
l,3fi6,933
607,964
900
106,921
154, 644
257,703
760,722
461,226
628,575
713, 316
1,931,009
958, 783
1,366,230
774,409
669, 599
567,278
574,270
387,268
830,802
485,305
690,755
723,035
501,201
3-58, 742
878, 185
799,766
479,939
66, 245
97,800
711,602
100, 756
133, 495
HAVING A POPULATION OF
30,000
$60,813
916, 794
171,213
650,933
353,009
209,056
76, 748
116,868
18, 741
670, 935
287,463
438, 162
109, 128
110,515
114, 496
337,967
119, 720
7,536
127,246
149, 723
12,
676
18,
360
316
86,462,
158, 187
74,043
25,903
311,335
TO
50,000
$70,
442,
449,
941,
314,
IN
1,319
18,390
41, 194
102, 542
14,835
7,376
1,626
129,893
24, 277
181, 442
36, 410
62, 129
$64, 382
11,661
1,798
2,093
1,786
269
384
1,600
$32, 094
138,097
124,674
191, 041
60, 676
20, 944
263, 730
960
1,517
400
4,422
1,260
268,267
868,791
291, 436
1,133
234, 164
91, 279
250
42,950
10,000
17, 114
180, 162
10,538
25,261
96,574
19,350
165, 754
264, 429
263,063
36,881
56,356
3,185
4,000
4,638
1905.
234, 948
95, 701
52,950
225,584
25,261
96, 674
66,910
4,638
lt,l
786
308
117
178
48,686
22, 410
168,900
87,212
113, 460
150,623
168,
185, 126
IV.— CITIES
14,021
3,000
67,046
315
107,862
224, 109
89, 124
58,
1,150,653
824, 044
1,116,924
970, 160
2, 766, 484
98,676
249, 806
3,258
3,363
9,375
33,518
46,981
19,585
101,633
123, 443
1,262
39,709
10, 755
66,008
3,766
5,000
3,186
455, 410
83,686
98, 226
118,315
306, 151
121,218
123, 443
1,623
61,413
3,604
708
034
92,933
112, 118
66, 763
164, 146
14,260
1,931
1,018
67,907
195,920
169,
14,
23,674
343,694
567, 177
128,026
3,766
17,135
18,241
12, 487
271
21, 704
12,136
18,
241
7,634
5,400
transfers, .see Tables
For details of interest transfers, see Tables 7 and 13, For details of investment
Exclusive of general transfers between minor offices and accounts.
„„„„,
during
year.
receipts
year
and
aU
of
beginning
of cash on hand at
« The same as the aggregate
*
and
investment
52, 297
035
773
118
432
051
6
Interest
6,607
31,566
741,886
3, 116,
Service
Total,
80,384
31,566
14,021
3^000
333,827
$962, 352
1,304,575
785,643
937,243
1,040,689
89,615
departments, ofBces, industries, and funds.
11,910
74,281
$1,013,165
2,220,369
966, 856
1,588,176
1,393,698
263, 472
IN 1905— Continued.
$18,300
65,000
$1,083,366
2,663,155
1, 406, 164
2,629,293
1, 707, 876
165, 145
Temporary.
$1,729,274
1,332,964
1,651,196
1,792.204
1,664; 679
$272,557
226, 178
410, 791
129,660
94,324
1,
100,000
From
$2,645,306
1,408,250
3,319,242
2,914,034
1,779,028
1,408,687
3,543,762
3,656,864
1,883,866
$1,365,913
2,889,333
1,816,965
2, 658, 863
1,802,200
262,
128,
143,
126,
452,
TO
the public.
362,881
44,100
163, 877
!448, 548
319, 255
60,000
total.
$222,908
332,600
119, 483
418,020
263,483
TO 1905-Contmued.
beginning of
Total,
2, 126, 431
1902
94.]
GROUP III— CITIES HAVING A POPULATION OF
hand at
131
10, 20, 21,
1,224
818
7,579
14,948
and
22,
14,260
707
200
64,928
180, 972
'. ..
;
STATISTICS OF CITIES.
132
Table 3.—TOTAL
PAYMENTS AND RECEIPTS, CLASSIFIED AS CORPORATE, TEMPORARY, AND TRANSFER,
[For a
GROUP
HAVING A POPULATION OF
IV.— CITIES
30,000
TO
50,000
list of
the cities in eaoli state arranged alphabetically
IN 1905-Continued.
PAYMENTS.
To departments,
To the public.
City
oflices, industries,
and funds.
number.
Grand
total.
Total.
123
124
125
126
127
Passaic, N.J
Haverhill, Mass
128
129
130
131
132
Chester,
Chelsea,
Elmira, N.
Y
133
134
135
136
137
Knoxville,
Newcastle,
Tenn
Pa
138
139
140
Topeka, Kans
Salem, Mass
Atlantic City, "N.
.
Pa
Mass
Newton, Mass
Superior, Wis
Jaolcsonvllle, Fla
South Omaha, Nebr
RooMord, 111
Chattanooga, Tenn.
Mo
Joplin,
141
Galveston, Tex
Fltohburg, Mass
142
Macon, Ga
143
144
145
146
Auburn, N.
147
148
149
150
J
Racine,
Y
Wis
Woonsooket, R.
I.
.
Jollet, 111
Kalamazoo, Mich.
Wichita,
.
Kans
Taunton, Mass
Sacramento, Cal
151
152
Oshkosh, Wis
Pueblo, Colo
153
154
New
La
Britain, Conn.,
Crosse, Wis
$783,398
1,539,723
$618, 435
1,287,064
894, 917
889, 127
1,277,243
1,551,728
1,287,493
2,230,477
518,094
1,007,126
Corporate.'
Service
transler.3
$169,336
618,686
176,947
453,170
272,296
$164,963
252,659
6,790
10,260
678,749
329,955
682,082
1,765,596
686,688
664, 662
188, 139
326,043
1,437,805
317, 416
265,565
68,511
329,971
1,367,249
272,366
172,625
122,693
58,733
3,141
243,357
306,571
67,925
6,386
57,657
57,667
13,114
317
15,000
34,614
281,611
57,925
68,443
102,950
934,335
123,503
493,033
674,761
516, 496
166,074
177, 436
796,926
168,541
150,887
12, 500
100, 118
800
226,216
96, 786
480,716
8,187
129,870
600
377, 379
3,203,4l01
630,648
483,921
725, 489
754,017
790,385
562,723
477,536
667,832
754,017
777,271
579,854
409,392
1, 499, 148
1,734,937
464,378
664,864
374,878
1,213,446
1,675,483
406, 114
843,657
682,969
1,471,805
685,837
692,770
670, 469
1,371,687
686,037
908,582
523,340
1,472,948
773,052
*
778,712
522,740
1,095,569
754,887
553, 496
490,374
1,643,737
483, 499
827,902
480,874
1,618,148
467, 652
395, 138
640, 138
Total.
668,379
712, 180
824,073
1,279,432
$469, 100
576,606
1,337,096
4,570,650
1,275,470
1,002,832
1,003,104
830,207
Temporary."
440,030
418, 803
664, 691
610,660
470,700
606,929
306, 436
1, 110, 496
641, 148
425,954
614,853
746,700
1,038,526
442,430
477,009
'
85,736
579, 622
25, 122
163, 129
286,7fi2
159, 464
59,
Interest
$164,963
219,738
5,790
2,203
379,087
$28, 445
$4, 476
7,837
210
299, 662
55,051
47,933
768,400
272,266
171,403
3,460
269, 657
12,381
6,772
100
592,077
1,222
67,925
6,385
1,017
11,780
43, 722
157,400
89,832
19,264
126, 196
20,763
9,080
24, 122
26,808
121,044
12,500
49,188
16,000
34, 614
2,106
25,900
40,000
800
112,260
600
194, 410
17,946
17,610
179, 431
3,538
219
9,500
25,589
15,947
187,764
General
transfer.5
transfer.*
264
18, 165
and
investment
1,500
8,774
14,829
135,825
8,000
16,816
1,118
"
'hl,939
Comparative summary for I48
cities,
grouped
Grand
total:
1905
1904
1903
1902
Group
$879,119,055
869,037,812
747,374,760
676,059,019
$569,503,687
653,229,200
522,699,016
468,747,666
$309,615,368
315,808,612
224, 675, 744
207,311,463
$151,678,264
153,029,706
143, 936, 260
138,638,052
$1,887,518
1,925,851
2, 135, 105
1,147,066
$74,552,715
82,268,520
702,651,815
710,328,133
606,868,642
566,203,738
609,233,066
608,028,619
502,044,090
468,266,209
376,857,193
369,964,256
361,483,357
311,738,064
232,376,873
238,064,263
150,560,733
146,627,146
93, 418, 749
102,299,614
104,824,652
107,938,529
811, 105
1,010,499
1,386,812
654, 480
50,948,271
62,270,203
156,177,558
146,696,412
135,002,645
115,484,649
121,599,547
118,080,842
114,690,397
96,535,176
83,327,820
80,289,511
75,130,578
67,969,297
38,271,727
37,791,331
39,459,819
28,566,879
34,678,011
28,515,570
20,412,248
18,949,373
294,826
17,193,280
13,312,336
104,054,492
99,010,726
90,798,016
81,584,695
89,437,886
86,401,988
78,630,785
74,133,008
65,965,525
63, 134, 127
58,511,608
64,758,536
23,482,361
23,267,861
20,019,177
19,374,472
14,616,606
12,608,738
12,267,231
7, 451, 687
459,066
309, 872
250,039
271,662
3,985,612
3,015,895
67,913,464
66, 132, 247
58,641,717
51,424,089
58,848,656
66,626,463
52,209,488
47,125,626
43,363,149
39,841,306
37,573,473
34,281,659
16, 485, 407
9,064,898
9, 605, 784
6,432,229
4,298,463
322, 521
324,343
278,020
2,426,652
3,660,086
(")
$75,238,031
68,845,335
141,801,155
9137,490,986
=
I
1906
1904
1903
1902
Group
$1,030,797,319
1,022,067,518
891,311,020
814,697,071
m
41,659,373
39,018,912
9103,438,740
9107,384,049
II:
1905
1904
1903
1902
Group ni.:
1905
1904
1903
1902
281, 137
221,234
166,858
(»)
m
(»)
17,089,905
14,922,097
920,191,014
918,782,516
10, 171, 928
9,282,971
912,017,192
9 7,180,125
Group IV:'
1906
1904
1903
1902
16,685,157
14,636,015
12,843,967
For details, see Table 4.
For details, see page 46.
For details, see Tables 5, 6, 8, 14, and 15, and notes to Tables 6, 11, 12, and 13.
< For details of interest transfers, see Tables 7 and 13.
For details of investment transfers,
6 Exclusive of general transfers between minor offices and accounts.
m
154, 166
•
2
=
see Tables 10, 20, 21,
and
22.
6,316,825
5,621,365
6,154,209
9 4,144,297
9
GENERAL TABLES.
TOGETHER WITH CASH BALANCES AND AGGREGATES,
and the number assigned to
Cash on
at
close of
year.
COMPARATIVE SUMMARY,
1902
each, see page 94.]
GROUP
hand
1905;
133
IV.— CITIES
HAVING A POPULATION OF
30,000
TO
60,000
IN 1905— Continued.
TO 1905—Continued.
....
a
.
STATISTICS OF CITIES.
134
Table 4.— PRINCIPAL CLASSES OF
[For a
list of
CORPORATE PAYMENTS AND RECEIPTS:
the cities in eaoli state arranged alphabetically and the
number assigned
to each, see page
COEPOKATE EECEIPTS.
COBPOEATE PAYMENTS.
City
From
For expenses.
number.
On
For
General
and
Invest-
Indus-
ment. 2
trial.!
$381,579,054
1339,333,409
3428,560 $41,817,086
245,981,256
57,953,823
45,699,263
31,944,712
218,747,038
61,512,332
40,765,159
28,308,880
Total.
Grand
total
Group I
Group II
Group III
Group IV
GROUP
New York, N.Y..
Chicago, 111
Philadelphia, Pa..
St. Louis, Mo
Boston, Mass
Baltimore, Md....
Cleveland, Ohio
. .
Buffalo, >r.Y
San Francisco, Cal
Pittsburg, Pa
Cincinnati Ohio.
Detroit, Mjch
Milwaukee, Wis. .
New
La
Orleans,
.
Washington, D. C.
Newark, N. J
Louisville,
Ky
IndianapoUs, Ind
Providence, R. I..
St. Paul, Minn
Rochester, N. Y..
Kansas
Mo..
City,
Toledo, Ohio
Denver, Colo
Allegheny,
Pa
Columbus, Ohio
Worcester, Mass.
Los Ajigeles, Cal.
.
Memphis, Tenn.
.
Omaha, Nebr
New Haven,
Syracuse, N.
Scranton, Pa
Conn.
Y
...
Joseph, Mo
Paterson, N. J
Fall River, Mass..
Portland, Oreg
Atlanta, Ga
St.
I.— CITIES
364,067
47,123
8,289
9,081
26,870,151
6,394,368
4,926,815
3,626,751
7,856,440
6,914,773
6,202,385
6,441,793
5,927,991
6,845,954
6,271,997
6,482,629
6,441,193
5,376,841
1,010,486
637,054
719,756
660,660
5,049,825
4,328,053
2,073,995
2,359,639
3,906,732
6,240,162
4,614,399
4,014,798
3,697,825
6,847,458
5,331,567
4,124,294
3,803,207
3,676,360
6,620,183
489,905
211,543
21,004
224,776
3,740,128
2,179,896
1,418,899
2,184,739
4,894,781
II.— CITIES
600
600
200
491
2,500
HAVING A POPULATION OF
$4,696,086
3,389,936
3,583,640
2,916,864
2,282,195
$3,942,713
3,149,088
2,610,004
2,542,658
2,257,006
3,621,245
2,667,527
3,067,088
3,237,015
1,833,493
3,198,079
2,381,638
2,625,122
2,788,347
1,660,183
3,242,527
2,263,151
1,689,190
2,174,488
2,973,092
3,213,401
1,862,677
1,435,154
1,923,931
2,730,744
46
325
4,621
1,586,017
1,599,774
1,624,922
2,046,169
1,075,191
1,283,096
1,698,288
1,521,585
1,791,262
1,074,177
527
40
2,709
700,588
1,313,026
1,607,188
1,756,125
1,408,296
695,961
1,312,078
1,352,237
1,357,786
1,216,128
$2,946
1,883
30,165
265
1,253
'i,'366
428
250
Wash
,
Dayton, Ohio
Albany, N. Y
Grand Rapids, Mich.
Cambridge, Mass
Lowell, Mass
$1,?90,779
1,081,840
1,243,534
1,086,107
1,736,918
564
1,619,011
762,984
1, 441, 124
920,197
1,503,052
1,478,397
692,005
1,121,799
764,832
1, 617,
Hartford, Conn.
Reading, Pa
Richmond, Va..
Nashville, Tenn.
Trenton,
$2,075,375
1,186,678
1,428,620
1,215,647
1,991,343
$750,427
240,848
971,753
343,041
24,924
$1,214,646
1,602,093
636,973
1,107,727
1,247,066
322,993
185,889
440,713
448,668
171,944
889,642
993,288
1,543,573
2,753,354
1,112,421
29,080
410,149
249,415
250,557
241,920
920,154
703,716
1,704,933
386,562
2,979,923
302,394
1,446
628
264,907
764
527,022
346,282
247,227
665,227
304,523
4,543
906
154,951
398,340
193,168
462,920
429,163
373,713
1,076,800
283,753
N.J
930,242
744,742
1,041,898
919,251
1,231,438
Wilmington, Del.
Camden, N. J
Bridgeport, Conn.
Lynn, Mass
1
2
See Table
See Table
843,476
652, 103
902, 691
917,741
1,039,842
565
$284,596
102,958
184, 686
129,440
253,860
$3,171,383
643,619
405,923
370,294
928,570
5
114,602
140,609
177,639
917,939
313, 893
700,827
161,815
$1,880
300
70,979'
"600
318,725
155, 366
86,383
92,639
139,207
1,410
190,763
66,647,754
5,047,281
6,922,462
6,022,878
$126,450,193
37,164,016
32,003,606
17,780,788
26,839,084
$100,286,613
26,729,700
23,409,741
12,422,088
21,683,287
325,163,580
10,434,316
8,593,865
6,358,700
5,165,797
$37,123,876
3,290,064
10,064,876
8,862,217
7,887,851
7,670,059
9,109,766
8,011,167
6,252,956
6,183,769
6,666,993
6,844,572
2,053,719
2,609,261
1,704,082
1,003,066
2,265,194
3,130,538
2,741,296
1,118,492
7,884,975
6,490,926
5,281,789
4,969,828
11,623,256
4,677,142
4,799,402
4,309,107
4,538,084
10,668,545
3,207,833
1,691,524
972,682
431,744
954,711
2,169,604
627,244
179,840
1,065,790
146,793
$5,995,686
4,743,770
4,066,937
3,967,977
3,498,667
$4,166,948
3,678,262
2,790,196
3,040,848
2,571,821
$1,828,7.38
4,538,553
3,338,089
4,085,699
5,446,498
2,519,841
3,419,178
2,560,217
2,863,905
2,771,145
1,899,629
1,119,375
777,872
1,221,794
2,674,363
620,312
4,730,036
2,907,698
2,672,361
2,826,932
6,421,764
3,340,882
2,066,440
2,038,606
2,190,146
3,120,419
1,389,154
851,158
633,745
636,786
2,301,345
2,103,036
1,841,468
.1,783,916
2,671,570
1,317,821
1,701,629
1,614,427
1,706,865
2,022,944
1,165,696
401,407
227,041
77,060
648,626
152,125
1,074,844
1,441,017
1,918,397
2,784,544
1,807,032
814,430
1,346,062
1,593,351
1,564,997
1,344,069
260,414
96,955
325,046
1,219,647
462,963
OR OVER IN
$1,414,677
1,392,130
176,305
100,000
GROUP HI.—CITIES HAVING A POPULATION OF
Seattle,
$73,640,375
71,600,074
22,120,020
15,341,620
10,098,437
319,083,230
79,502,032
61,472,010
42,117,127
$60,699,022
15,405,164
6,706,355
4,999,297
7,946,310
TO
300,000
$36,677
"97 ,'684'
6,104
269,950
144,443
76,018
66'389
157,820
'ii9,'367'
"88;i62'
60,000
TO
100,000
$30, 160
60,353
77,602
65,612
370, 413
101, 431
247, 805
259, 460
1905.
IN
IN
1905.
246, 572
1,065,508
1,275,741
927,129
926,836
'
1905.
$4,358,992
1,621,121
1,853,311
1,603,046
2,466,091
$1,960,526
1,271,348
1,315,560
1,141,679
1,921,083
1,924,240
2,207,611
1,091,107
2,040,066
1,210,185
1,559,049
1,802,310
861,703
1,420,030
939,519
196
972,330
1,095,068
1,147,837
1,620,431
814,509
704, 145
809,289
1,096,503
1,124,558
1, 141,
304,539
cial.'
247,483,156
67,382,012
46,130,390
32,018,690
$502,174,399
2,983,112
1,062,394
1,819,924
1,357,983
$3,386 $12,826,639
12,265
2,182,766
321,784
2,892,423
3,261
1,287,794
3,572
2,916,620
account
of indebtedness.'
$383,014,248 $119,160,151
$7,223,413
300,000
Commer-
General .6
Total.
127,892,825
24,311,601
18,436,337
13,516,883
$90,964,131
24,100,667
21,199,835
10,261,707
18,246,583
5,722
On
$184,157,646
HAVING A POPULATION OF
revenues.
account
of indebtedness.*
outlays.
$103,794,155
26,295,598
24,414,042
11,652,762
21,166,675
GROUP
Minneapolis, Minn
Jersey City, N. J.
special
service.^
1905.
94.]
5.
6.
»SeeTable8 8and9.
' Excess of payments over receipts on account of indebtedness,
shown in column 8 of Table
&See Table 11.
•See Table 12.
' Excess of receipts over payments on account of indebtedness,
shown in column 8 of Table
10
10.
32, 408, 466
349,773
537,751
461,367
546,008
4,311,414
852,803
.
. ..
...
GENERAL TABLES.
135
4.—PRINCIPAL CLASSES OF CORPORATE PAYMENTS AND RECEIPTS: 1905—C«Dtinued.
Table
[For a
list ot
the cities in each state arranged alphabetically and the
GROUP III—CITIES HAVING A POPULATION OF
number assigned to
TO
50,000
100,000
each, see page
CORPORATE PAYMENTS.
CORPORATE RECEIPTS.
For expenses.
City
From
number.
Troy, N. Y
Des Moines, Iowa
New Bedlord, Mass
Springfield,
and
Lawrence, Mass
..
Savannah, Ga
Hoboken, N. J
Peoria,
111
Duluth, Mimi
Utica, N. Y
Manchester, N. IT
Y
San Antomo, Tex
Elizabeth, N. J
Waterbury, Conn
Salt Lake City, Utah,
Pa
1,140,316
3,699
$502,802
353,607
186, 185
362,598
791,736
108,344
116,842
562
97,903
183, 429
156, 659
219,289
304,480
52,253
12,802
10, 321
501
1,000
200
265,441
128
79,369
102, 782
$1, 369, 624
$55,965
49, 135
113, 131
15,774
139, 436
23, 156
146, 490
417, 473
358,009
117,076
77,876
155,273
15,295
247
60,781
124,230
271, 815
195-,975
282,860
253, 674
418,297
169, 557
136, 471
47, 895
372. 604
183, 474
24,2t0
27, 628
93,408
279. 603
603,486
4,349
20,090
207,236
Dallas,
755, 705
114, 412
203, 612
26,053
Terre Haute, Ind
Youngstown, Ohio.
990,001
471,333
«17,024
641,293
733, 767
460, 990
548, 787
266,234
10,318
67, 519
1,275,755
159, 467
230, 408
2,248
74, 799
,
.
GROUP
TV.— CITIES
$459, 919
975, 112
$400,611
672, 948
558, 797
619, 713
46
198
25
718
HAVING A POPULATION OF
386, 196
298, 388
3.50,006
346, 407
862, 326
47, 638
50, 233
121,903
36, 722
107,634
225,
268,
122,
267,
567,615
638, 570
385, 898
454, 680
317, 160
5,239
117, 698
44,275
59, 416
111,854
536,730
384,782
Augusta, Ga
854
268
268
505
429,014
Bayonne, N. J...
Mobile, Ala
Johnstown, Pa..
McKeesport, Pa.
Dubuque, Iowa..
634,
465,
298,
460,
379,
128, 505
96,053
176, 486
57, 898
180,270
96,833
1,657
29,642
62, 511
47,142
Butte, Mont
Springfield, Ohio.
Wheeling, W. Va.
Sioux City, Iowa.
Bay City, Mich...
707, 931
475, 242
495, 421
452, 094
707, 931
413, 392
364, 789
462, 787
365, 620
AUentown, Pa
308, 292
263, 094
Davenport, Iowa.
449
427, 555
564, 307
266, 334
432,833
433,834
348. 621
Birmingham, Ala.
572,
756,
430,
514,
Pawtucket, R. I
South Bend, Ind
Binghamton, N. Y.
Montgomery, Ala..
East St. Louis, TU.
Little Rock, Ark..
580,950
43,3,
505,
394,
297,
388,
337,
422
594
871
297
672
415
2,990
276
121
Malden, Mass..
Canton, Ohio..
111.
301,704
541, 964
683,271
386, 501
1 See Table
sSee Table
67,706
664
71,908
41,442
61,574
216, 161
32,634
474
86,
1,000,836
1,517,336
1,198,995
872,706
792,251
884, 594
1,048,023
939, 597
740, 768
649,228
116,242
469,313
259,398
131,948
143,023
1,384,592
795,934
762, 595
1,027,641
1,575,806
1,074,812
760, 886
686,867
825,368
1, 180, 329
309,780
35,048
75, 728
202,273
395, 477
829, 163
571,339
483, 568
596,723
888,090
267,824
18,309
444,003
192,923
919,979
692,258
549,243
1,046,264
75, 119
32, 697
1,716,114
760, 477
823, 188
6.55,665
745, 157
535,891
605,732
IN
30,352
34,376
110, 907
125, 850
139, 388
236, 147
262, 319
40,940
60,669
652,
451,
628,
526,
407,
476
124
575
936
671
881,420
715,752
669, 599
557,278
26, 337
11,218
346, 521
563, 827
263, 008
.301,654
471, 101
576, 599
345, 914
1,336
150
70,863
106, 372
39,941
116, 915
225, 879
298, 929
15,700
43,034
667, 881
584, 507
501,684
,307,875
460, 463
413, 179
825, 426
574, 646
614, 949
449,888
513, 546
382, 619
733, 314
680,002
433, 926
469, 323
512, 629
545, 347
571,843
754.269
690, 406
474, 571
770, 349
434,
358,
767,
799,
478,
206
742
088
756
610
237
646, 751
315, 449
416,038
341,747
536, 739
580, 757
367,923
5.
receipts on account of indebtedness, shown in column 8 of Table
»See Table 11.
» See Table 12.
' Excess ot receipts over payments on account of indebtedness, shown in column 8 of Table
826
085
120
390,885
558, 067
330, 285
6.
sSeeTables8and9.
< Excess ol payments over
504
554,
421,
374,
421,
435,
441,089
771, 409
336,078
131,545
$504,066
772,743
641,343
815,252
574, 270
387, 268
6J0, 125
485, 305
687, 761
118,357
73, 076
187,259
401
955, 522
116, 311
97,327
321,607
48,454
1,188,999
57,744
207,876
61, 192
294, 428
150,085
178,340
892,926
119,764
139, 425
615, 195
1905.
785, 643
918, 861
835, 076
1,
418, 361
160, 867
79, 439
843, 671
196, 349
1, 179,
375, 839
211, 837
380, 170
300
646
176,336
316,990
346, 672
221,958
248,922
$132, 475
616
81, 034
480
3,326
290. 622
Quincy, 111
York, Pa
Springfield.
342
290
635
205
114
95
409
168
116
324
159
831,370
1,048,513
647,312
727,762
789,390
$804, 180
471,909
383, 129
969,960
..
1,007,706
1,365,503
993,984
949,720
1,038,312
938, 817
50,000
526, 611
Lancaster, Pa...
Covington, Ky,
Altoona, Pa
Spokane, Wash.
70, 620
73, 181
1,
$325, 939
$85
338
$359,650
192,241
312,333
393,904
438,056
995,098
724, 955
274,376
236, 782
323, 822
383,503
562, 910
713, 457
595, 471
$238, 314
221,349
5,000
TO
cial.s
$1,131,310
1,140,723
1,268,243
1,325,119
1,226,623
501,877
1,040,726
1,081,013
30,000
General .6
Commer-
1,332,964
1,580,576
1,719,023
1,664,679
91,973
302,079
3,775
93,744
68,860
118
119
120
122
690, 231
624,349
589,221
629,250
1,016,086
158, 114
107, 464
11,765
3,947
96, 629
60,751
Lincoln, Nebr.
113
114
115
116
117
997, 427
$160, 878
25
781,836
648,881
463, 104
889,330
Fort Wayne, Ind
Holyoke, Mass
Akron, Ohio
Brockton, Mass...
Saginaw, Mich
112
1,152,780
639. 644
590, 468
$342
ol indebt-
Total.
768, 188
.
Tex
Tacoma, Wash
111
722,861
898, 694
809,961
545,415
554,065
trial.!
793,601
653,026
559,733
940,081
,
Y.
Charleston, S. C
Harrisburg, Pa
Portland, Me
no
733,208
136
810,590
624, 774
657,090
ment.!"
On account
of indebt-
outlays.*
82,673
1,792
73, 302
126, 457
Houston, Tex
108
109
831,183
1,033,498
660,997
581,118
757, 423
Indus-
482,805
419,268
562, 436
Wilkesbarre, Pa
Schenectady, N.
Norfolk, Va
107
939,527
1,150,340
661,778
679,021
940,862
Invest-
revenues.
account
565,524
421,060
635, 738
894. 645
Erie,
103
104
105
106
$905, 117
901,385
1,047,367
1,243,853
1,160,088
1, 164,
,
Evansville, Ind
Yonkers, N.
1,205,506
1,351,317
1,163,787
914, 187
Mass
Somerville, Mass
Kansas City, Kans.
special
service.i
$1,066,337
.
Oakland, Cal
100
101
102
On
For
General
Total.
94.]
IN 1905— Continued.
10.
10.
$300,114
406. 658
144, 300
250,980
250, 569
150,792
143, 249
168, 112
113, 757
682,245
380,
266,
265,
156,
174.
876
471
864
053
659
$158, 172
125,174
18,382
205,613
10, 102
186, 380
523, 338
3,261
483,810
58,657
260,748
152, 444
13, 183
179,006
50,068
53, 312
137, 917
284, 946
230,677'
155,813
142, 414
29,747
349
35,274
83,686
282
804
658
629
59,809
77,241
72,554
177,777
212,
110,
124,
20,
18, 168
16, 995
230, 349
218, 999
110,687
111,097
2
..
i
STATISTICS OF CITIES.
136
Table
4.—PRINCIPAL CLASSES OF CORPORATE PAYMENTS AND RECEIPTS: 1905—Continued.
[For a
the cities in each state arranged alphabetically and the number assigned to each, see page
list of
GROUP
IV.— CITIES HEAVING A
POPULATION OF
30,000
TO
COBPOBATE RECEIPTS.
COBPOEATE PAYMEKTS.
City
From
For expenses.
number.
Total.
and
special
service.'
123
124
125
126
127
Passaic, N.J
Haverhill, Mass
128
129
Chester,
Chelsea,
$362, 658
606, 672
Topeka, Kans
459, 992
Salem, Mass
571,466
.\tlantic City,
N. J..
268, 90S
602, 988
131
132
Elmira, N.
133
134
135
Knoxville, Term
Newcastle, Pa
Jacksonville, Fla
136
137
South Omaha, Nebr
EocMord, lU
138
139
Chattanooga, Tenn.
140
Y
141
Galveston, Tex
Fitchburg, Mass
142
Macon, Ga
143
144
145
146
Auburn, N.
147
148
149
150
Racine,
Y
lU
Kalamazoo, Mich
.
.
Wichita, Kans
Taunton, Mass
Sapramento, Cal
Oshkosh, Wis
ISl
152
153
New
154
La
392, 289
389. 265
283,460
459,315
289,399
366,231
307, 701
289, 399
316, 154
217
334
272
416
.553
387,901
346, 298
464, 526
I...
Britain, Corm.
Crosse, Wis
Invest-
Indus-
ment.
trial.!
21
123
1,300
103
346,
158,
454,
439,
244,
969
691
113
789
030
406, 621
322, 634
306,766
617, 551
661,377
301,
305.
397,
506,
647
267
375
423
636, 437
266,857
266,237
388
982
$69,633
41,612
49,047
127,287
306
59,632
129,903
Commer-
676, 119
$424,736
495, 473
$46, 444
180, 646
644,496
674, 771
1,039,902
444, 163
627, 106
871, 439
200, 333
147, 665
168, 463
362, 996
683,200
1,665,099
682, 751
605,761
335, 346
632,571
1,292,899
543,000
446,761
$36, 754
457,319
29,650
79,094
261,996
196, 890
31,500
441,798
29,842
119, 161
47,741
96, 065
206, 376
39,077
221, 261
108, 335
7,134
168,712
121,088
10,013
595, 224
119, 575
25,811
$471, 180
354,
363,
382,
338,
148
125
292
228
289
332,
212,
541,
592,
286,
015
570
628
22,274
80, 796
203,054
9,157
3.247
364,
293,
744,
715,
309,
721
301
122, 637
22, 927
350
409, 281
37, 494
533,
499,
380,
611,
124,069
108, 064
102, 939
86,637
648
858
635
5,389
63,778
38,496
114, 726
146, 736
21,087
1,499
120,041
64,964
230, 862
119, 188
97, 302
185, 323
397,
374,
660,
750,
2,236
62,779
53, 146
36, 186
86, 515
339, 310
133, 427
176, 686
110,236
73, 481
1 See Table 5.
See Table 6.
'See Tables 8 and 9.
< Excess of payments over receipts on account of indebtedness,
sSee Table 11.
«See Table 12.
' Excess of receipts over payments on account of indebtedness,
139,751
59,000
428,966
633,079
410, 085
480, 400
40,288
365
682
368
228
781
187
391,727
277, 248
425, 716
262
431
321, 408
326, 881
477, 726
816
584,640
357, 922
810,845
346, 478
442,753
329,020
708,098
221, 937
338, 545
2
shown
in
column
8 of
shown
in
column
8 of Table 10.
Table
10.
$9,955
108,676
4,360
425,752
27,660
150, 629
372, 200
29,877
74,807
269, 954
28, 393
142, 172
373, 366
of indebtedness.'
oial.6
707
62,
3,024
2,062
151,614
59,
136
On account
General .5
252, 188
252, 608
10,076
910
16,743
61, 169
72,239
7,541
revenues.
account
of indebtedness.*
outlays.
$6u, 688
$100
281,388
328. 266
340,909
410,748
367, 025
308,623
699,216
309,003
301, 423
Pueblo, Colo
263
900
956
379
445, 491
348,
175,
515,
512,
262,
Wis
Woonsocket, R.
668
939
459
295
693,526
$362,
546,
418,
622,
543,
931,
458,
435,
1,061,803
468,966
Mo
Joplin,
Joliet,
822, 113
Pa
Mass
Newton, Mass
Superior, Wis
130
On
For
General
94.J
IN 1905— Continued.
50,000
62,463
49,'
626
67,006
'"27,'6i9
342,087
""i,'264
239,000
76, 140
48, 977
182,706
166, 176
81,682
42,040
360,911
28, 902
102,747
124, 541
104,208
70, 163
187,189
46,224
123,062
134, 450
2
..
.
STATISTICS OF CITIES.
138
Table 5.—PAYMENTS
FOR GENERAL EXPENSES AND SPECIAL SERVICE EXPENSES, WITH
[For a
list
of the cities in eacli state arranged aJphabetioally
CLASSIFIED BY DIVISION OP THE
CLASSIFIED BY PAYEE.
Payments to
Total
Classified
payments
City
number.
Group I
Group II
Group III
Group IV
New
York, N. Y.
Chicago, lU
Philadelphia, Pa..
St. Louis, Mo
Boston, Mass
Baltimore,
Md
Cleveland, Ohio...
Buflalo, N.
San Francisco, Cal
Pittsburg, Pa
Y
Cincinnati, Ohio..
Detroit, Mich
Milwaukee, Wis .
New Orleans, La.
Washington, D. C.
.
public.
by character.
Classified
by
object.
Payments
for general
and special
service
to departments,
expenses.
industries,
offices,
Corporate.
Grand total.
GOVERNMENT OF THE CITY PAYING.
1342,064,352
1340,483,661
220,287,107
51,854,680
41,211,061
28,711,504
219, 710, 439
GEOUP
I.— CITIES
51,595,830
40,812,004
28,365,388
Tempo-
Salaries
rary.!
and wages.
ment
063, 401
137, 401, 545
83,498
46,845
66,508
31,903,434
24,442,830
16,717,835
82,308,894
19,692,396
16,369,174
11,647,553
576, 668
258,850
399,057
346, 116
$90,964,131
24,100,667
21,199,835
10,261,707
18,246,583
$660,746
22,607
6,872
28,606
6,874,311
6,286,605
6, 584, 420
6,662,378
5,388,658
6,848,662
6, 282, 946
6, 487, 145
6,661,738
5,388,558
6,846,964
6,271,997
5, 482, 629
6, 441, 193
5,376,841
2,708
10,949
4,516
220, 645
11,717
6,335,621,
6,335,500
4,198,071
3,806,047
3,683,777
6,625,051
6, 331, 557
4,124,294
3,803,207
3,676,360
3,943
73,777
2,840
7,417
4,868
6, 620,
183
1,391
300,000
$57,478,829
of
objects.
$1, 580, 691
HAVING A POPULATION- OF
govern-
(service
transfers)
$130,018,017
218,747,038
51,512,332
40,765,159
28,308,880
districts.
divisions
of the
the city.
$210, 465, 644
$91,524,876
24,123,074
21,206,707
10,290,313
18,247,974
4,198,071
3,864,738
3,683,777
6, 645, 591
neous
School
and funds
$339,333,409 $1,150,252
24,161,752
21,211,032
10,353,274
18, 462, 534
$91, 574, 645
Miscella-
Other
City government.
OE OVER IN
1905.
$280,039,996 $28, 418, 755 $33,605,601
187,880,049
39, 453, 326
31,669,951
21,036,670
12,823,123
5,131,968
5,490,056
4, 973, 608
19,583,935
7,269,386
4,051,054
2,701,226
GENERAL TABLES.
ASSOCIATED TEMPORARY PAYMENTS,
and the numher assigned to each,
see
page
i
139
COMPARATIVE SUMMARY,
1905;
TO
1902
1905.
94.]
CLASSIFIED BY REVENUES FBOM
WHICH PAID OR PAYABLE.
CLASSIFIED BY DEPARTMENTS, OFFICES, AND ACCOUNTS.
Special service
I.— General government.
income.
Councir and legislative
Chief executive
offices.
offices.
City
Aggregate.
numCouncil, board of
General
revenues.
Special
assess-
Departmental
ments.
receipts.
aldermen,
Salaries
and
Total.
wages.
and
Miscella-
neous.
212,906,562
49,647,038
39,804,900
27,545,315
$810,004 $11,350,533
$30,740,985
7,216,792
1,766,335
1,295,393
1,072,013
21,735,462
3,871,887
3,090,080
2,043,556
163,753
441,307
110,768
94,176
$22,959,894 $7,634,230
GROUP
$90,366,939
23,425,523
19,857,893
9,804,453
17,328,356
$131,899
.6,674,940
5,841,178
6,266,091
6,337,573
6,309,635
5,130,074
3,999,685
3,786,007
3,484,614
6,293,601
31,854
16,290,425
2,922,893
2,252,504
1,494,012
5,323,861
941,763
827,168
541,438
I.— CITIES
$9,435,662
2,003,231
2,519,082
1,163,883
2,274,854
199,371
445,327
318,329
324,806
78,923
777,629
325,815
364,357
878,966
300,525
461,101
216,750
269,264
701,528
203,430
316,473
108, 584
94,871
177,438
97,095
206, 447
304, 161
329, 441
256,058
265,662
176,364
306,614
402,894
48,101
63,879
49,333
61,434
60,188
226,726
368,048
463,082
GROUP
Service
transfers.
$146,861
121,176
7,231
10,348
8,106
wages.
AU
Salaries
other.
$896,367 $215,963
476,629
186,395
124,027
109,316
93,265
46,510
59,641
16,547
HAVING A POPULATION OF
$1,207,706
736,229
1,353,139
416,922
1,134,178
198,386
46,877
199,163
351,990
and committees.
City clerk.
Mayor's
$7,286,386 $2,147,766
1,671,746
330,143
1,687,153
831,929
860,400
303,477
1,625,185
633,150
II.— CITIES
$1,510
1,342
55
481
222
and
•
wages.
All
other.
$235,930 $86,705
154,216
20,627
44,181
17,006
300,000
35,000
29,754
34,691
21,966
240
7,602
6,532
16, 141
2,970
21,621
5,015
35,780
41,066
18,449
6,920
1,198
1,343
2,204
1,036
2,560
1,500
9,864
862
HAVING A POPULATION OF
and
wages.
$42,855
9,260 $10,270
20,300
63,084
11,396
20,847
2,842
TO
IN
Salaries
and
wages.
$706,724 $115,623
295,512
142,401
146,865
121,966
8,774
11,185
6,678
$1,250
33,118
$128,676
16,723
20,865
11,585
23,926
$30,092
1,799
31,296
8,550
7,291
10,400
10,523
8,920
10,922
16,700
937
1,730
1,041
3,732
10,920
9,180
5,932
11,340
499
1,277
1905.
10,160
12,300
3,000
8,515
9,827
17,485
12,734
7,009
360
10,045
890
•518
97
1905.
-
$288,689
167,772
223,114
161,320
94,326
$240,663
112,403
171,195
133,718
70,660
$47,868
45,369
51,919
27,602
23,666
130,886
68,782
37,466
109,118
55,875
192,597
89,938
229,269
248, 176
126,590
137,269
73,695
161,067
197,476
97,424
53,618
16,074
68,212
50,700
29,166
160,001
31,238
64,920
165,900
162,951
578, 112
96,710
115,658
98,804
220,169
376,226
76,661
96,748
67,965
156,326
201,240
20,049
18,810
26,291
1,288,247
1,570,190
1,497,870
1,770,886
1,042,212
36,251
28,479
26,166
20,366
39,654
41,116
138,271
133,995
197,163
71,976
31,069
115,032
98,409
150,564
60,564
10,047
23,239
36,686
46,689
11,422
1,680
11,469
50
15,250
684,499
1,299,683
1,313,151
1,263,596
1,115,264
12,741
12,620
39,507
97,288
77,816
48,506
79,776
77,443
76,287
86,320
36,387
70,245
53,072
12,119
9,631
24,371
10,142
14,290
1,960
8,800
6,400
4,011
7,150
'i,
,
115, 142
2,326,668
2,554,853
2,617,359
1,604,593
3,097,487
1,823,039
1,290,266
1,751,563
2,615,839
.
$126,667
36,666
89,672
82,436
40,159
811
65,997
66, 145
72,030
$158
$2,424
12,360
1,429
$20,800
$4,613
4,065
$201
4,074
417
3,370
17,000
2,239
17,418
11,895
8,541
646
1,200
'
13,271'
2,003
27,363
1,153
7,847
159
13,993
105
1,267
1,913
3,881
1,312
692
3,004
1,200
1,720
628
2,037
206
190
138
1,000
900
159
All
other.
61,182
16,813
33,996
10,768
6,087
"865'
300,000
184,905
187,897
159,810
139,919
$34,291
32,408
12,983
1,050
100,000
AU
other.
$672,531 $122,759
OR OVER IN
$2,232
3,000
17,576
31,431
Salaries
73,528
1,172
7,051
4,954
$77,014
104,064
14,740
12,300
44,666
$130,907
92,806
55,797
58,339
61,562
$3,819,449
2,930,171
2,558,425
2,484,322
2,212,364
office.
All other.
Salaries
J329,903,815
ber.
Clerks of council
etc.
$21,599
8,000
9,200
$339
865
464
4,200
1,097
6,574
7,530
3,200
10,960
9,676
1,192
27,840
3,600
6,831
6,454
'234'
16, 187
479
399
2,550
7,999
10,796
6,600
4,400
674
2,037
1,061
2,574
1,500
6,627
831
1,069
'i,"i87
340
403
. . ..
.
.
STATISTICS OF CITIES.
140
Table 5.—PAYMENTS
FOR GENERAL EXPENSES AND SPECIAL SERVICE EXPENSES, WITH
[For a
GROUP
III.— CITIES
HAVING A POPULATION OF
50,000
TO
list of
the cities in each state arranged alphabetioaJly
IN 1905— Continued.
100,000
CLASSIFIED BY DIVISION OF THE
GOVERNMENT OF THE CITY PAYING.
CLASSIFIED BY PAYEE.
Payments to
'
Total
Classified
payments
City
public.
by character.
Classified
by
object.
number.
offices,
industries,
and funds
Total.
Corporate.
Trenton, N. J
Wilirungton, Del
Camden, N. J
Bridgeport, Conn
1845,509
652, 162
904,649
917,931
1,040,697
Lynn, Mass
Troy, N. Y
Des Moines, Iowa
New Bedford, Mass
831, 647
831, 183
1,042,728
661,078
581,358
758,399
1,034,426
661,078
581,358
757, 603
1,033,498
660,907
581,118
757, 423
Peoria, 111
724, 117
Duluth, Minn
947,336
810, 436
723,317
898, 694
810, 435
668, 669
545, 419
554,065
554,065
722,861
898, 694
809,961
545, 416
654,065
1,026,462
625, 655
589,223
630,834
1,025,781
997,427
625, 655
589,223
630, 834
1,016,185
483,206
419,863
483,206
419, 853
562, 499
770, 186
562, 499
770, 174
782,978
649, 683
465, 616
894, 519
782,978
649, 129
466. 616
889,981
677,518
796, 456
461,299
648,792
641,858
734,327
461, 299
648, 792
Kansas City, Kans
Savannah, Ga
Hobolcen, N. J
Y
Utica, N.
Manchester, N. HEvansville, Ind
Yonlcers, N.
Y
San Antonio, Tex
Elizabeth, N. J
Waterbury, Conn
Salt Laise City, Utah'....
Erie,
Pa
WlUcesbarre, Pa
Schenectady, N.
NorfoUc, Va
Y
Houston, Tex
Charleston, S. C
Harrisburg, Pa
Portland, Me
'.
Tex
Tacoma, Wash
Terre Haute, Ind
Youngstown, Ohio
Dallas,
GROUP
Fort Wayne, Ind
Holyoke, Mass
Akron, Ohio
Brockton, Mass.
Saginaw, Mich
.
Lincoln, Nebr. .
Lancaster, Pa...
Covington, Ky..
Altoona, Pa
Spokane, Wash.
Birmingham, Ala
101
102
103
104
105
106
107
905, 117
835, 539
Mass
Lawrence, Mass
SomerviUe, Mass
99
100
917,741
1,039,842
921,046
901, 663
1,047,717
1,243,933
Oakland, Cal
87
$843, 476
662. 103
902, 691
$845,609
662, 152
904, 649
917,931
1,040,134
921,046
901, 663
1,063,633
1,303,693
1,161,736
Springfield,
Pawtucket, R.I
South Bend, Ind
Binghamton, N. Y.
Augusta, Ga
Bayonne, N. J
. .
Mobile, Ala
Johnstown, Pa...
McKeesport, Pa.
Dubuque, Iowa..
901,386
1,047,367
1.243,853
1, 160, 088
1, 161, 736.
IV.— CITIES
$400, 611
$400, 611
737,017
560,036
627, 418
529, 676
673,271
560,035
619, 796
628, 675
386, 196
299,337
360, 392
346, 769
997, 427
624, 349
589,221
629,260
1,016,086
.
Salaries
rary.'
and wages.
$366, 546
15,929
178
672, 776
348, 270
322, 624
613,939-
81
336,002
317. 626
510,971
420,487
325,076
263,832
246, 632
3,892
8,302
4
1,306
2
1,584
781,836
648,881
463. 104
889,330
1,142
248
2,511
661
641,293
565
560
309
5
450,642
551,238
383,488
352,348
345,086
386, 196
299,068
350,008
346,769
864,716
386, 196
298,388
350,006
346, 407
2
362
578,904
665, 709
385,964
454,847
327,698
568,904
638,595
385,964
464,847
567,616
638,570
385, 898
454,680
317, 160
605,530
416, 195
297,871
388,364
340,980
605,530
413,942
297,871
388,364
337, 795
606,422
388,297
337, 672
26
66
167
108
19,348
67
123
800
48,642
272, 675
347. 456
426,947
193,071
208,979
23,260
426, 898
29,035
815, 120
461, 236
1,063,136
1,263,023
703,728
151,660
153,046
233, 512
366, 517
281, 123
418,756
301,686
483,043
364,222
346,958
163, 929
408,938
597,218
576,616
261, 630
883,645
393,904
444, 260
313,663
341,275
247,954
290,067
147, 636
207, 517
302, 171
30,000
$284,134
406, 497
320, 717
377,294
324,033
TO
$116,
266,
239,
242,
204,
60,000
477
774
318
502
642
IN
71, 102
216,902
66,715
110
3,972
426,306
274,511
3,621
17,782
377
188,860
177, 882
13,223
18,815
202, 491
573,692
538, 146
270,835
310,766
185,760
73,067
1,494
10,874
103,926
258,310
184,706
5,758
238,026
1905.
$235, 621
$63, 746
7,622
1,001
736,802
295, 583
622, 177
296,227
441
113
107
193
508,721
137,755
143,966
96,901
138,576
366,994
260, 835
340,944
249,984
261, 682
188,402
308,069
980
165
758
269,563
152, 393
190,074
256,211
214,021
235,967
261,649
107, 797
132, 153
123, 774
500,043
266,959
134, 478
202,902
230,950
661
151,393
3,147
263,419
335,274
627,796
351, 144
585,702
613,052
699,098
248,
165,
263,
208,
297,
135,
193,
128,
215, 506
241,971
543, 684
770,186
35,660
62, 129
48,956
56,336
397
50,670
12,209
120
190, 177
437,609
612, 062
743,720
568, 559
333,191
331,646
266, 807
328,987
403,657
9,596
445,799
1,042,728
319, 508
578, 211
494,980
229,914
288. 457
236,748
366, 821
$66,970
393,992
835, 419
570,629
396,741
300, 766
394,086
649,364
HAVING A POPULATION OF
394, 694
297, 871
$563
326, 813
$323
1,238
83
2,064
317, 160
654
470
604,834
474
of
$282,956
346,862
368,231
244,281
400
418
673, 650
1,040,297
.636,
464
928
401
686
460,990
648,787
167
15,816
59,760
466
govern-
ment
the city.
$662, 553
305, 290
686
281,
333,
405,
427,
452,267
491, 204
373,909
240
180
districts.
(service
transfers)
578,939
595, 460
752,729
787,827
1,648
City government.
divisions
of the-
neous
$488,963
370, 466
571,482
512,277
612,664
360
80
Other
School
objects.'
$2,033
49
1,958
190
482,805
419,268
562, 436
768,188
733, 767
Miscella-
Tempo-
$400,611
672,948
558,797
619, 713
526, 611
864, 715
. .
Payments
to departments,
for general
and special
service
expenses.'
201, 662
$147,!
206,947
177, 682
109,342
108,986
$17,104
215
58,506
5,241
233,449
6,962
1,481
20,82$
177,792
189,883
269
384
188,614
220,578
168,977
323, 118
10,000
17,114
430, 596
148,308
656,709
237,978
387,909
286, 182
2,615
66,938
41,516
Payments in error atibsequently corrected by refund receipts.
2 Includes payments for charities and corrections to other civil divisions and to private associations and individuals
payments for
damage settlements and current judgments.
5,487
158,236
163, 393
166, 866
107,697
18,607
2,333
1
;
interest
and navments
f j ^
for
GENERAL TABLES.
ASSOCIATED TEMPORARY PAYMENTS,'
and the number assigned to each, see page
•GROUP
CLASSIFIED BY REVENUES FROM
WHICH PAID OR PAYABLE.
1905;
COMPARATIVE SUMMARY,
141
1902 T<0
1905— Continued,
94.]
III.— CITIES
HAVING A POPULATION OF
60,000
TO
100.000
IN 1905— Continued.
8
... ..
..
.
STATISTICS OF CITIES.
142
Table 5.—PAYMENTS
FOR GENERAL EXPENSES AND SPECIAL SERVICE EXPENSES, WITH
[For a
GROUP
IV.— CITIES
HAVING A POPULATION OF
30,000
TO
50,000
the cities in each state arranged alphabetically
list of
IN 1905— Continued.
CLASSIFIED BY DIVISION OF THE
GOVERNMENT OF THE CITY PAYING.
CLASSIFIED BY PAYEE.
Payments to
Total
Classified
payments
City
public.
by character.
Classified
by
object.
number.
Payments
Other
to departments,
for general
and special
service
expenses.
offloes,.
City gov-
School
industries,
ernment.
districts.
Corporate.
108
109
110
111
112
113
114
115
116
117
118
119
120
Butte,
Mont
$708, 449
Springfleld, Ohio..
413,685
Wheeling, W. Va.
Sioux City, Iowa.
364, 789
Bay
City,
Mich
. .
AUentown, Pa
Davenport, Iowa.
Montgomery, Ala.
East St. Louis, 111.
Little Rock, Ark...
Quincy,
111
York, Pa
Springfield, 111.
463,065
387,351
263, 138
432,986
358,720
564. 100
267,961
$502,687
265, 363
258, 740
7
27
257, 681
247, 604
263,138
432,986
346,685
564. 100
263,008
263,094
432,833
346,621
563, 827
263,008
44
153
64
273
362, 658
646,210
418, 637
622. 795
545,939
418, 459
622,295
693, 526
Passaic, N.J
5averhill, Mass
125
126
Topeka, Kans
363, 731
548, 713
418, 637
127
Salem, Mass
Atlantic City, N. J.
523,005
694. 101
128
129
Chester,
Chelsea,
Pa
$618
193
363, 731
123
124
701
622
769
168
and wages.
$707,931
413, 392
364, 789
462, 787
365, 620
413,
364,
462.
365,
289,286
301, 702
Maiden, Mass .
Canton, Ohio..
Salaries
rary.'
585
789
794
647
$708, 449
289,286
301, 702
471,101
582,812
346,844
122
121
Tempo-
301,554
148
579,012
471, 101
576, 509
"2,113'
346, 844
345,914
471. 101
694, 101
160,025
287, 729
183,969
326, 633
182, 804
176,626
141,221
313, 328
323,964
218, 694
neous
$205,862
148,222
106,049
205, 113
118,043
103,113
145,257
162,626
237, 467
80,144
160,481
157, 773
255,068
128, 160
203,503
311,339
270, 466
292,416
160,228
234,871
102
654
97
112
277
139, 769
278, 156
128,942
266. 761
477,968
276, 366
243, 392
454,039
182, 703
192, 264
191,402
160,941
201, 736
643, 253
931,997
459,068
436, 666
931,900
458,956
435, 379
389,280
293,530
389, 266
15
161,366
281,388
307,701
289,399
316, 154
12, 142
168,6:j6
148, 171
230, 379
300, 621
131
132
Superior, Wis..
Elmira, N. Y..
133
134
135
136
137
Knoxville, Tenn
Newcastle, Pa
Jacksonville, Fla
389,280
293, 630
365,358
South Omaha, Nehr.
289, 407
316. 162
307, 701
289, 407
316. 162
347,010
158,921
347,010
168,921
456, 251
482, 396
244. 163
454, 146
439, 869
244. 163
439,789
244,030
351,314
341,208
434,669
367,848
330, 682
328. 266
341,208
410, 827
367,048
340,909
410, 748
367,025
301,624
306,483
401,388
606,642
301, 624
306, 483
301,547
306. 267
397,375
506, 423
77
1,216
634
195,754
176, 201
236,422
363, 646
105,870
130,282
161, 537
142,777
306,552
653,760
258,092
266, 237
306,552
636,945
267,217
306,388
636, 437
255,857
266,237
164
608
1,360
182, 211
124,341
249, 266
112,033
83,812
138
139
140
Mass
Newton, Mass.
.
Rocklord,
111
Chattanooga, Tenn.
Joplin,
Mo
141
Galveston, Tex
Fitohburg, Mass
142
Macon, Ga
143
144
145
146
Aaburn, N.
147
148
149
150
Racine,
Y
Wis
Woonsocket, R.
Joliet, 111
Kalamazoo, Micb.
Wichita,
Kans
Taunton, Mass
Sacramento, Cal.
Oshkosh, Wis
151
152
153
New Britain,
154
La
1
2
I.
Pueblo, Colo
Crosse,
Conn.
Wis
656
398,009
606,423
266, 237
346,969
41
168, 591
454, 113
330
133
2,416
299
79
23
$271
21, 704
12,136
"4"953
112. 760
268,
563,
938,
459,
435,
130,
transfers)
objects.
1,073
271
178
600
575
268, 701
543, 907
3,800
2,603
210
$436,626
237,014
146, 752
267,389
376,518
$271,823
138,026
124, 786
223,916
356, 679
326, 702
176, 770
116,341
173,049
136,533
166, 616
274,047
566,280
156, 692
204, 798
86,
614
102,386
121,912
133,395
139,631
536
648,660
214, 698
517,650
$38,545
218,037
3,688
10,833
22,011
36,021
2,041
32,600
6,577
50,367
13,274
63,669
16,632
50,721
196,
168, 196
545, 179
63
6,400
5,355
148,922
128,223
24,280
9,715
6,772
100
663, 022
935, 234
600
3,535
245,969
279, 244
213, 199
156, 412
227,914
124, 875
116,299
128, 466
114,427
57,657
358, 136
190,014
116,720
264,364
241,625
134,333
166,996
42,201
189,781
198,244
109,830
2,106
194, 472
199,659
168,840
260,084
136, 210
141,549
241,987
116,964
387,679
145, 184
182, 425
389,280
174,711
171,504
306, 526
42,526
20, 632
23,832
3,379
219
16,815
875
118,819
7,222
"iif'gos
321, 563
82,906
324,202
481,862
216,094
74, 189
73,875
25,457
1,826
68,174
633
29,069
227,719
335,930
434, 643
201, 581
112,064
11,531
6,278
166,772
10,495
174,387
207, 263
400,946
126,926
97,847
312
1,373
443
169,007
706
306,562
397,997
172, 433
266,237
Payments in error subsequently corrected by refund receipts.
Includes payments for charities and corrections to other civil divisions and to private associations and individuals; payments
damage settlements and current judgments.
of
the city.
(service
Miscella^
govern-
ment
and funds
Total.
divisions
of the
16
'248,' 634"
for interest;
7,129
86,669
and navments
" ^
for
GENERAL TABLES.
ASSOCIATED TEMPORARY PAYMENTS,'
and the number assigned to each,
see
page
GKOUP
1905;
143
COMPARATIVE SUMMARY,
1902
TO 1905—Continued,
60,000
IN 1905— Continued.
94.]
IV.— CITIES
HAVING A POPULATION OF
CLASSIFIED BY REVENUES FROM
WHICH PAID OK PAYABLE.
TO
30,000
AND ACCOUNTS.
CLASSIFIED BY DEPAETMENTS, OFFICES,
Special service
I.
income.
— General government.
Council and legislative
Chief executive
offices.
offices.
City-
num
Aggregate.
General
revenues.
Council, board of
Special
assess-
Departmental
ments.
receipts.
aldermen,
Salaries
and
wages.
and
Miscella-
Service
neous.
transfers.
$7,900
11,458
2,557
10,839
13, 664
S39, 672
36,656
19,908
26,414
34,406
$33,637
24,620
17,778
19,938
24,301
$6,136
12,036
2,130
6,476
9,862
410,922
339,130
557,884
265,686
1,025
22,064
19,690
6,216
12,375
23,003
29,240
22,304
39,210
18,900
15.329
24,688
13,021
30,097
16, 366
7,674
4,562
9,283
9,113
2,321
286,381
299,020
464, 107
546, 263
343,642
2,905
2,682
6,994
28, 552
3,202
13,025
19,468
26,745
28,844
21, 494
10,854
11,875
20, 466
20,666
17, 624
2,171
7,693
6,279
8,126
3,970
3,911
36,315
9,544
31,869
7,168
34,662
33,438
24,988
32,903
62,241
24, 430
10,132
9,196
6,686
11,228
15,359
4,135
32,311
164,010
2,419
7,429
19,963
34,397
77,604
42,987
40,777
113,574
402, 127
362,232
452,226
373,697
262, 113
359,820
505, 376
409,093
491, 146
686,943
8,022
264,666
521, 311
773, 673
456, 749
428,227
16,488
7,064
14,973
2,319
14,841
373, 792
286, 466
350,385
287,088
301, 321
327,065
152, 142
406,897
456,382
240,946
343,854
328,872
422,253
364,252
283,558
304,715
375,755
600,806
303, 376
649,028
242,733
262,679
3,345
8,427
6,195
1,109
19,945
6,779
49, 354
22,668
3,217
•
24,235
18, 402
21,676
36,882
$243
2,600
3,416
2,742
2,074
1,998
5
2,463
284
565
2,127
90
i'eii'
145
'563
17,032
14,863
29,014
32, 492
21,948
14,
12,
382
180
22,461
20,686
16,894
2,660
2,683
6,553
11,739
6,054
1,925
966
174
104
14, 112
12,991
21,835
42,271
2,940
3,048
6,877
9,369
19, 679
41,609
13,399
22, 170
17,214
26,939
9,985
17,083
2,366
153
3,414
5,087
14,
50
5,950
2,525
87
1,193
340
1,902
1,800
2,906
1,800
300
1,912
1,326
1,176
1,164
189
975
3,115
4,267
2,398
2,316
600
1,000
760
1,200
1,200
3,765
2,100
109
2,391
2,250
2,499
128
339
office.
517
143
275
126
334
1,666
1,000
3,400
3,780
3,440
900
160
198
265
884
134
74
660
356
3,200
1,500
1,600
4,867
1,600
1,100
3,261
1,500
1,625
1,000
1,000
1,336
1,845
1,200
108
109
110
111
112
22
166
119
113
114
115
116
94
117
34
249
64
7
580
"63'
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
22
133
60
241
134
135
136
137
440
312
2,000
3,000
29
1,608
2,280
3,109
2,780
193
376
1,033
1,600
106
40
143
144
145
146
1,800
2,197
2,618
2,745
116
233
80
300
2,000
1,200
5,200
72
61
77
133
1,000
1,800
600
15
208
2,341
1,660
221
493
1,500
1,800
3,220
1,000
r,690
$230
570
138
139
140
141
142
260
160
3,321
4,080
42
13
$2,000
2,220
1,083
2,100
1,067
$100
All
other.
170
28
1,630
160
and
wages.
1,000
1,000
1,111
1,200
1,600
2,399
2,790
1,200
900
1,894
2,200
3,200
2,200
2,625
2,536
3,346
82
93
618
Salaries
AU
other.
698
116
267
34
600
and
2,386
1,600
2,260
185
350
240
183
Salaries
$262
250
1,048
120
1,078
3,600
1,911
17,052
16,039
28,230
51,630
$862
812
645
3,716
3,371
3,941
5,709
10,244
11,871
669
25,633
6,836
All
other.
3,018
162
11,734
16, 104
22,916
21,378
9,854
14,378
8,186
4,634
7,755
and
wages.
1,740
15,460
19, 475
26,857
27,087
20,098
18,958
14, 474
14, 698
19,481
Salaries
$5,000
$1,930
41,709
30,993
33,222
33,836
22, 660
19,672
27,236
3,176
4,732
15,359
3,558
$6,336
1,669
All
other.
7,074
10,969
35,712
11,994
7,665
12,889
23, 188
7,460
3,909
12,406
3,696
.
ber.
Mayor's
City clerk.
All other.
Salaries
Total.
1686,975
Clerks of council
and committees.
etc.
1,775
2,100
1.600
2,050
131
148
147
148
149
150
151
152
153
154
«
.
STATISTICS OF CITIES.
144
Table 5.—PAYMENTS
FOR GENERAL EXPENSES AND SPECIAL SERVICE EXPENSES, WITH
[For a
list of
the cities in each state arranged alphabetically
Comparative summary for I48
grouped
cities,
CLASSIFIED BY DIVISION OF THE
CLASSIFIED BY PAYEE.
GOVERNMENT OF THE CITY PAYING.
Payments to pubUc.
Total
Classified
payments
by character.
Classified
by object.
for general
and special
service
Payments
other
to depart-
divisions
of the
ments,
expenses.
Total.
Corporate.
Tempo-
Salaries
rary.'
and wages.
Uiscella-
ofBces,
City gov-
School
industries,
ernment.
districts.
govern-
and funds
ment of
(service
transfers).
the city.
neous
objects.!
Grand
total
1905....
1904. .
1903
1902 6.
Group
.
J339,912,879
327,296,453
308,867,111
302,009,535
$338,371,682
325,581,708
307,207,346
300,906,899
1337,224,661
220,287,107
213,295,114
201,056,033
199,281,592
219,710,439
212,391,787
200,056,010
198,742,980
218,747,038
61,854,680
48,997,052
46,617,927
43,871,996
51,695,830
48,757,868
61,512,332
41,211,061
39,973,810
37,776,484
36,584,123
40,812,004
39,691,897
37,561,977
36,332,091
40,765,169
26,660,031
25,030,477
23,416,667
22,271,826
26,253,309
24,740,156
23, 170, 263
22, 119, 363
26,200,122
{209,178,889 $129,192,693
124,684,074
200, 89', 634
187, 86", '46
119,339,601
l'»,373,939
175,632,960
$1,541,297
1,714,745
1,669,765
1,102,636
$277,945,319 $28,411,451
$33,656,109
I:
1«)6
1904
1903
1902
Group
.
w
«
576, 668
187,880,049
19,683,935
137,401,645
132,766,031
124,368,772
117,037,632
75,687,238
81,705,348
903,327
1,000,023
538,612
31,903,434
30,225,449
28,216,457
26,866,979
19,692,396
18,632,419
18,203,649
17,866,486
258,860
239, 184
198,821
169,530
7,269,386
24,442,830
23,331,110
21,727,990
20,109,071
16,369,174
16,360,787
16,833,987
16,223,020
399,057
281,913
214,607
252,032
4,061,054
15,431,080
14,675,044
10,822,229
10,165,112
9,614,727
9,590,085
306,722
2,661,734
79, 626, 756
(*)
(')
II:
1905
1904
1903
1902 5
Group III:
1905
1904
1903
190211
Group IV:
1905
1904
1903
1903
s
46, 419, 106
43,712,465
.
w
n
m
!*>
!')
(•)
(<)
a
?:^
13, 656, .126
12,529,278
Payments in error subsequently corrected by refund receipts.
s Includes payments for charities and corrections to other civil divisions and to private
damage settlements and current judgments.
8Not mcluding Bay City, Mich.; Macon, Ga.; Kalamazoo, Mich.; Wichita, Kans.; Pueblo,
290, 321
246, 414
152, 462
8
1
or
associations
Colo.; or
and individuals; payments
New
Britain, Conn.
for interest;
and payments
GENERAL TABLES.
ASSOCIATED TEMPORARY PAYMENTS,'
and the number assigned to
according
to
eacn, see page
COMPARATIVE SUMMARY,
94.]
population in 1906: 1902
CLASSIFIED BY REVENUES FROM
WHICH PAID OB PAYABLE.
1905;
to
1905.
145
1902
TO 1905—Continued,
146
STATISTICS OF CITIES.
Table 5.— PAYMENTS
FOR GENERAL EXPENSES AND SPECIAL SERVICE EXPENSES, WITH
[For a
list of
the cities in eacli state arranged alphabetieally
GENERAL TABLES.
ASSOCIATED TEMPORARY PAYMENTS,'
and the number assigned to
1905;
COMPARATIVE SUMMARY,
1902
147
TO 1905— Continued,
each, see page 94.]
«
CLASSIFIED By DEPAKTMENTS OFFICES, AND
,
ACCOUNTS— Continued.
STATISTICS OF CITIES.
148
Table
5.—PAYMENTS FOR GENERAL EXPENSES AND SPECIAL SERVICE EXPENSES, WITH
[For a
GROUP III—CITIES HAVING
A
POPULATION OF
60,000
TO
100,000
list of
the cities in each state arranged alphabetically
IN 1905— Continued.
GENERAL TABLES.
ASSOCIATED TEMPORARY PAYMENTS,^
and the number assigned to each,
see
page
GROUP
1905;
COMPARATIVE SUMMARY,
149
1902
TO 1905—Continued,
94.]
III.-CITIES
HAVING
K
POPULATION OF
50,000
TO
100,000
IN 1905-Con tinned.
STATISTICS OF CITIES.
150
Table
S.—PAYMENTS FOR GENERAL EXPENSES AND SPECIAL SERVICE EXPENSES, WITH
For a
GROUP
IV.— CITIES
HAVING A POPULATION OF
30,000
TO
50,000
list of
the
cities in
each state arranged alphabetically
IN 1905— Continued.
GENERAL TABLES.
ASSOCIATED TEMPORARY PAYMENTS/
and the number assigned to each,
see
page
GROUP
1905;
COMPARATIVE SUMMARY,
151
1902
TO 1905—Continued,
94.]
IV.— CITIES
HAVING A POPULATION OF
30,000
TO
50,000
IN 1905— Continued.
STATISTICS OF CITIES.
152
Table
5.-PAYMENTS FOR GENERAL EXPENSES AND SPECIAL SERVICE EXPENSES, WITH
[For a
list
CLASSIFIED BY DEPARTMENTS, OFFICES, AND
I.— General government— Continued.
of the cities in each state arranged alphabetically
ACCOUNTS— Continued.
II.— Protection oJ
life
and property.
Police department.
Courts— Continued.
City
Aggregate.
number.
Other.
General departmental expenses.
Court buildings.
All other.!
Salaries
and
Salaries
All other.
and
All other.
Total.
Salaries and
wages.
wages.
Grand
Group I
Group II
Group III
Group IV
1
total
$3,567,608 $1,386,512
$142, 572
$330,262
$81,715,797
3,336,627
140, 362
70,208
20,411
1,266,153
97,432
19,316
3,612
141,463
29
1,080
325,356
3,036
1,870
55,225,638
11,634,680
8,915,042
5,940,437
GROUP
I.— CITIES
M.iscella-
Service
neous.
transfers.
$67,121,346 $14,066,939
HAVING A POPULATION OF
$528, 512
Salaries
Pensions
and
and gra-
wages-
tuities.
All other.
$37,863,902 $2,364,883 $2,426,210
1,889,737
396,020
261,966
179,487
300,000
OR OVER IN
1906.
GENERAL TABLES.
ASSOCIATED TEMPOEARY PAYMENTS,'
and the naraber assigned to each,
see
page
1905;
COMPARATIVE SUMMARY,
15c
1902
TO 1905— Continued,
94.]
CLASSIFIED BY DEPARTMENTS, OFFICES, AND
ACCOUNTS—Continued.
154
STATISTICS OF CITIES.
Table 5.—PAYMENTS
FOR GENERAL EXPENSES AND SPECIAL SERVICE EXPENSES, WITH
[For a Ust of the
cities in
each state arranged alphabetically
"
GENERAL TABLES.
ASSOCIATED TEMPORARY PAYMENTS,'
and the number assigned to each,
1905;
COMPARATIVE SUMMARY,
155
1902
TO 1905— Continued
see page 94.]
GROUP m.-CITIES HAVING A POPULATION OF
60,000
TO
100,000
IN 1906-Continued.
CLASSIFIED BY DEPAKTMENTS, OFFICES, AND ACCOUNTS—Continued.
STATISTICS OF CITIES.
156
Table 5. -PAYMENTS
FOR GENERAL EXPENSES AND SPECIAL SERVICE EXPENSES, WITH
[For a
GROUP
IV.— CITIES
HAVING A POPULATION OF
30,000
TO
60,000
list of
the cities in eaoli state arranged alphabetically
IN 1905— Continued.
GENERAL TABLES.
ASSOCIATED TEMPORARY PAYMENTS,'
and the numfeer assigned to each,
see
page
GROUP
1905;
COMPARATIVE SUMMARY,
157
1902
TO 1905— Continued,
94.]
IV.—CITIES
HAVING A POPULATION OF
CLASSIFIED BY DEPAKTMENTS, OFFICES, AND
30,000
TO
60,000
IN 1905— Continued.
ACCOUNTS—Continued.
..
STATISTICS OF CITIES.
158
Table 5.— PAYMENTS
FOR GENERAL EXPENSES AND SPECIAL SERVICE EXPENSES, WITH
[For a list ol the
CLASSIFIED BY DEPABTMENTS, OFFICES,
cities in eaoli state
arranged alpliabetioally
AND ACCOUNTS—Continued.
III.— Healtli conservation and sanitation.
Sanitation.
Healtli conservation.
City
Sewers and sewage disposal.
Aggregate.
number.
Health department.
Quarantine and
pestliouses.
Morgues.
Supervision and
engineering.*
All ottier.
Total.
Salaries
and wages.
and wages.
All
other.
$2,847,240
$850, 647
$570, 173
616,255
94,802
84,645
54,945
360,002
86,813
69,440
53,918
Misoella-
neous.
Grand
total.
$29,997,932
Group I
Group II
Group III
Group IV
NewYorJi, N. Y..
Chicago, 111
Pluladelphia, Pa..
St. Louis, Mo
Boston, Mass
Baltimore, Md
Cleveland, Ohio...
Buffalo, N.Y
San Francisco, Cal
Pittsburg, Pa
43,450
24,845
22, 510
12,329
621,088
324, 426
486, 163
400,457
104,242
305,966
346, 890
295,645
85,491
361,063
43,684
231, 416
418,929
344,871
556, 171
New
428,920
504,087
La
.
Washington, D. C.
HAVING A POPULATION OF
$2,946,172
353, 485
1,749,821
327,773
635,678
Milwaukee, Wis...
Orleans,
$103, 134
7,684,822
1,194,632
911,923
561,970
I.— CITIES
286, 749
262,366
484,743
311,617
248,779
and
wages.
All
other.
Salaries
and
wages.
All
other.
Salaries
and
AU
other.
;transfers.
$10,353,247
$5,985,375
1,642,998
286, 623
969, 364
1, 213, 192
Cincinnati, Ohio.
Detroit, Mich
Service
787
2,693,806
2,346,796
1,327,162
$8,953,120
1,999,400
2,036,444
1,298,230
1,857,989
468,701
349,650
678, 306
|
$19,541,551
13, 173,
GROUP
Salaries
Salaries
300,000
$633, 569
OR OVER IN
$9,977
$770, 774
$121,202
9,284
480, 806
96,846
7,267
12,962
4,137
118,234
119,954
51,780
1905.
.
GENERAL TABLES.
ASSOCIATED TEMPORARY PAYMBNTS,i
and the number assigned to each,
see
page
1905;
COMPARATIVE SUMMARY,
1902
TO 1905—Continued.
94,]
CLASSIFIED BY DEPAKTMENTS, OFFICES, AND
III.
159
ACCOUNTS—continued.
—Health conservation and sanitation—Continued.
IV.— Highways.
Sanitation— Continued.
Sewers and sewage
disposal—Continued
Aggregate.
Kefuse disposaL
Street cleaning.
General administ ra-
City
tion. =
number.
Miscellaneous.
Miscellaneous general
expenses.
All other.
Salaries
and wages.
All other.
Salaries
Salaries
and
and wages.
Salaries
All other.
wages.
and
wages.
All
other.
and wages.
Miscella-
neous.
$2,387,094 $1,518,094
1,493,524
398,643
276,355
218,572
925,092
210,709
211,256
171,037
89,911,016 S3, 000, .329 $2,989,435 $4,161,181
7,054,180
1,225,263
1,103,290
528,283
2,442,866
276, 134
209,637
71, 692
1,859,748
464,891
432,888
231,908
GROUP
$660,513
258,473
2,180
70,236
182,967
$297,627
59,955
92,271
46,681
274,887
16, 131
30,452
8,757
60,000
22,983
20,014
9,556
3,068
10,206
7,661
24,332
16,331
60,412
45,891
33,866
10,264
2,564
37,602
32,393
20,353
$4,014,926
3,089,067
513,945
334,885
223,284
I.— CITIES
Salaries
AU
and wages.
other.
$419,683
$2,264,617
$258,299
49,669
113,336
79,743
176,945
883,801
602,599
493,012
285, 105
119,959
45,574
54,929
37,837
Salaries
$52,504
$161,382
$37,130,005
35,815
2,268
4,055
10,366
164,547
743
4,648
1,444
20,117,199
7,287,764
5,427,504
4,297,538
HAVING A POPULATION OF
314,436,876 $22,273,447
300,000
8,173,656
2,560,806
2,090,498
1,611,915
11,893,884
4,613,622
3,257,263
2,508,678
OR OVER IN
1905.
Service
transfers.
.
..... .
.
.
STATISTICS OF CITIES.
160
Table
5.-PAYMENTS FOR GENERAL EXPENSES AND SPECIAL SERVICE EXPENSES, WITH
GROUP
III.-CITIES
[For a
HAVING A POPULATION,OF
60,000
TO
100,000
CLASSIFIED BY DEPAKTMENTS, OFFICES,
list of
the cities in each state arranged alphabetically
IN 1905-Continued.
AND ACCOUNTS—Continued.
III.—Health conservation and sanitation.
Sanitation.
Health conservation.
City
Sewers and sewage disposal.
Aggregate.
num-
Health department.
ber.
Quarantine and
pesthouses.
Morgues.
Supervision and
engineering.!
All other.
Total.
Salaries
Salaries
All
and wages.
and wages.
other.
Miscella-
neous.
Trenton,
N.J
$64, 412
Wilmington, Del.
Camden, N. J
Bridgeport, Conn.
Lynn, Mass
.63,193
45,635
74,001
92, 694
Troy,N. Y
Des Moines, Iowa...
New Bedford, Mass
Springiield, Mass
-
. .
Oakland, Cal
Lawrence, Mass
Somerville, Mass
Kansas City, Kans
Savannah, Ga
Hoboken, N.J
Peoria, lU
67
Duluth, Minn
Utioa.N. Y
Manchester, N. H.
Elizabeth,
Pa
Y
Houston, Tex
Charleston, S. C.
Harrisburg, Pa
Portland, Me
.
Tex
Tacoma, Wash
Dallas,
87
63,894
82,343
27,489
100,327
47,633
50,556
46, 116
23,303
68,949
26, 752
13, 192
35,827
4,186
31,378
20,881
48,600
42,214
31,480
13,404
37,242
7,363
3,340
90,299
6,970
16,704
71, 128
Wilkesbarre, Pa...
Schenectady, N.
Norfolk, Va
Terre Haute, Ind.
40,977
44, 255
98,863
80,157
21,280
8,736
33,284
15,065
19,599
01, 720
35, 156
N.J
Waterbury, Conn
Salt Lake City, Utah.
Erie,
1X6, 144
44,904
24,067
Yonkers, N. Y
San Antonio, Tex
.
Youngstown, Ohio
43,508
76,932
—
Lincoln,
Nebr
Lancaster, Pa
Covington, Ky
Altoona, Pa
Spokane, Wash
Birmingham, Ala.
100
lOX
102
Pawtucket, B.I...
South Bend, Ind...
Binghamton, N. Y
Augusta, Ga
103
104
105
106
107
Bayonne, N.J
Mobile, Ala
Johnstown, Pa
McKeesport, Pa...
Dubuque, Iowa
108
109
110
Butte,
111
112
Wheeling, W. Va..
Sioux City, Iowa.
Bay City, Mich
6,721
5,250
146
400
$1,659
10,650
4,637
7,642
6,162
10,837
997
660
3,235
1,620
1,975
4,433
4,233
6,465
13,654
4,667
4,177
1,559
1,364
1,766
6,673
7,711
1,760
3,801
3,100
1,963
192
27, 141
23,342
21, 108
27,583
21,887
3,799
5,087
8,157
6,269
3,147
4,739
6,600
162
395
797
$25, 714
$6, 730
44, 653
21, 620
36,718
11, 647
41,085
21,825
7,838
10,073
8,765
2,071
789
8,990
4,969
9,868
6,023
2,348
10, 697
42,223
36,313
24,928
23, 785
32, 661
19,683
26,654
19,708
20,665
23,660
9,944
38,289
11,688
9,701
35, 741
25, 224
3,239
12,146
22,010
2,927
7,515
18,086
32,690
32, 693
34,010
17, 496
46,602
23,905
20,281
31,093
16, 127
2,025
1,006
1,260
l,2iB
271
$32, 444
$3,640
$97
411
540
9,669
5,220
3,120
8,991
18,
1,987
147
312
4,631
3,925
10,
4,219
8,685
412
2,917
1,369
12,
370
Salaries
and
wages.
All
other.
1,351
1,443
683
1,003
4,067
30,000
$174
$427
2,970
$2,083
5,374
1,719
6,008
453
601
1,137
6,920
3,618
1,644
2,083
485
220
3,173
675
1,324
1,431
2,035
2,651
2,719
4,744
2,628
612
100
14,074
16,791
14,040
7,076
19,
800
488
2,759
1,990
12
2,343
1,561
4,961
1,934
786
HAVING A POPULATION OF
All
other.
465
9,647
9,291
5,080
3,000
56,273
41, 114
46, 567
39,600
24, 933
3,846
16,965
8,903
20,379
23,615
6,811
70,347
57,905
60,607
50,003
24,758
18,858
30, 966
12, 292
48, 986
'2"962
1,771
3,736
3,327
and
$622
737
319
525
1,351
2,920
6,596
6,180
Salaries
720
6,353
8,337
4,548
3,699
2,826
.7,078
60,261
23,896
All
other.
$799
707
2,694
3,060
6,952
4,763
42,921
IV.— CITIES
wages.
662
1,811
4,116
62, 323
71, 795
26,195
35,740
28,166
and
964
32,968
14,880
Mont
Springfleld, Ohio..
52,817
14, 777
19,993
71,094
$171
$6,842
7,090
8,700
2,889
10,223
36,028
20,832
57,076
114, 716
GROUP
Fort Wayne, Ind.
Holyoke, Mass
Akron, Ohio
Brockton, Mass
Saginaw, Mich
$16,729
32,771
8,714
31,881
29,237
424
49,713
83,260
119,178
99, 756
137,
35, 391
103, 703
E vansville, Ind
$48,683
30,422
36,921
42,120
Service
transfers,
Salaries
4,142
10,229
10,683
3,075
1,313
6,280
1,090
2,244
8,775
634
1,912
7,601
1,046
1,833
1,420
1,911
800
3,366
1,360
198
839
368
723
TO
50,000
IN
1906.
1,146
2,673
201
467
74
583
78
216
GENERAL TABLES.
ASSOCIATED TEMPORARY PAYMENTS,^
and the number assigned to each, see page
GKOUP
1905;
COMPARATIVE SUMMARY,
1902
TO 1905— Continued,
94.]
III.— CITIES
HAVING A POPULATION OF
CLASSIFIED BY DEPARTMENTS, OFFICES, AND
III.
161
50,000
TO
100,000
IN 1905— Continued.
ACCOUNTS—Continued.
—Health conservation and sanitation—Continued.
IV.— Highways.
Sanitation— Continued.
Sewers and sewage
Continued.
—
Aggregate.
disposal
Refuse disposal.
Street cleaning.
General administra-
City
tion.!
number.
Miscellaneous.
Miscellaneous general
expenses.
All other.
Salaries
and wages.
All other.
J6, 147
4,021-
3,301
3,719
8,691
6,915
10, 696
8,207
9,607
•
Salaries
and Wages.
6,098
3,056
8,092
7,613
3,530
105, 594
21,020
11,000
47, 189
59,701
4,172
3,767
545
1,209
13,671
581
9,150
550
4,883
7,184
6,370
6,377
1,667
1,983
2,354
2,153
1,478
833
22,287
8,274
842
4,395
2,637
3,559
3,094
5,310
4,398
1,147
4,269
387
1,500
568
22,892
15,749
6,503
8,510
39,161
11,600
19,448
17,546
6,171
3,680
3,410
9,148
4,794
2,169
13, 312
9,136
2,987
41,004
43,891
10,600
6,061
2,602
6,624
4,318
989
4,864
2,329
941
621
4,521
1,082
1,357
33,424
23,606
transfers.
$340
151, 112
169, 327
86, 137
900
9
20,981
2,948
2,129
93,567
141,597
114,491
120,284
69,449
28, 369
76,276
26,543
57,431
12, 617
65,208
63,364
87,948
62,643
46,832
8,355
55
11,666
18,822
126,028
87,285
66,106
83,672
142,648
29,668
43,886
25,199
33,792
75,930
95,360
43,399
40,907
49,880
63,287
6,727
2,200
4,865
4,673
1,400
860
539
80,172
73, 679
69,371
64,004
16,098
18,267
14,417
21,976
66,074
55, 312
54,954
42,028
5,760
6,060
13,313
11,210
483
216
22
648
111,909
50,015
53,119
128,865
45,689
11,005
16,164
58,236
66, 320
2,887
3,472
7,319
11,776
299
1,773
1,529
64,679
76,216
15,609
14,074
80,788
34,101
35,463
44,304
358
143, 387
143, 449
5,441
731
50,962
58,378
5,275
GROUP
IV.— CITIES
$6,611
19, 102
1,121
3,614
754
HAVING A POPULATION OF
$166
$94
TO
50,000
IN
$9,508
34,839
26,744
31,864
28,428
$30,612
23,123
61,204
45,947
49,360
14,907
15,203
12,995
14,232
51,798
18,636
64,049
36,651
25,501
35,384
600
9,296
1,151
"3,'i56
2,053
33,542
79,252
49,646
39,733
87,182
5,508
17,654
13,816
10,024
1,979
4,213
1,219
6,139
10,529
2,425
1,786
82
2,164
54,663
103,480
66,350
91,291
86,113
17,612
40,917
19,315
17,340
23,925
31,051
60,823
37,035
73,951
51,650
7,473
7,501
4,774
1,099
1,465
2,342
420
3,384
2,710
62,049
62,270
62,848
64,381
58,389
19,092
24,153
29,418
30,372
21,252
42,967
38,117
23,430
34,009
34,637
95,977
69,019
56,615
66,788
43,941
61,830
15,231
35,764
30,231
17,749
44, 147
24,753
229
4,796
10,537
72
48
1,967
30
7,920
34,132
7,691
32,997
1,920
1,200
.804
1,066
197
198
445
4,116
164
1905.
105,538
86,948
79,312
77,778
$40, 120
$2,751
2,098
4,108
30,000
39,010
36,955
70,600
11,649
cities, costs of
1,003
6,739
55,938
58,594
28,341
96,863
33,376
1,375
For some
4,214
9,144
18,871
7,592
2,418
1,870
2,163
11,939
793
243
1,102
77, 404
87, 693
$441
400
3,016
1,349
186
4,093
17,588
6,574
4,861
4,200
72,705
74,895
30,199
38,269
6,036
7,690
9,264
218,366
171,359
1,382
7,880
18,729
9,922
9,547
10,993
756
1,024
644
367
460
142, 561
16,386
70,466
83,201
136,720
125, 186
17,969
4,500
13,397
9,164
262
6,640
12,679
13,259
6,000
3,704
26, 144
6,077
423
11,147
28,966
55, 146
72,502
46, 174
5,769
7,901
11,464
679
4,569
4,531
2,898
9,548
27,533
99,422
"i.'iss
161
6,029
5,574
10,876
11,093
7,815
20, 437
2,154
2,767
78
$506
1,084
1,082
722
853
$6,357
48,493
100,212
99, 126
67, 574
$353
All
other.
11,000
12,578
7,936
$81, 172
23,037
11,934
150
4,731
1,114
6,718
611
2,583
2,130
neous.
and wages.
$16,084
32,006
20,081
49,779
62,978
887
2,841
800
12,767
757
Service
$97,256
80,498
120,293
148,906
130,906
16,301
276
Salaries
Miscella-
$13,205
23,843
554
25,835
15, 190
14,973
12,296
31,447
19,776
1,250
8,200
186
11
2,871
and wages.
342
1,426
14—07
and
2,218
11,843
4,899
8,446
4,926
15,662
2
Ail other.
Salaries
All
other.
133
1,581
13,909
2,506
92
1,854
1,180
427
2,200
1,667
827
1,886
19, 337
4,420
2,757
1,073
684
2,333
2,452
936
3,118
2,599
3,563
3,700
2,258
6,598
4,688
3,495
24,718
4
65, 179
183
12,777
$481
1,105
9,496
700
787
30,036
34,820
256
$11,180
8,789
5,608
7,087
16,227
4,973
2,295
13,000
30,307
3,610
3,845
$2,236
1,774
90
1,479
1,133
5,285
»12,290
8,192
774
1,164
24, 318
$5,682
5,619
454
652
12,492
2,714
3,197
13,849
1,610
513
Salaries
wages.
S22,60S
11, 119
23,426
31,546
14,008
23,973
2,151
5,539
6,750
and
All other.
$243
2,282
1,881
3,781
3,095
6,496
7,063
2,529
6,385
4,639
9,988
3,663
3.530
Salaries
53,788
19,751
36, 567
5,840
$47,576
1,501
$900
8,702
6,750
4,637
1,975
4,820
3,054
5,516
7,462
14,928
$568
403
755
603
166
676
2,413
2,620
5,759
2,817
1,950
126
417
2,429
910
254
2,600
6,633
1,900
6,6£0
2,ieo
1,320
20,362
9,607
6,042
7,935
5,524
7,200
847
2,0S3
236
767
191
6,000
1,740
10,538
supervision and engineering of sewers are included under general administration of highways.
..
..
..
STATISTICS OF CITIES.
162
Table 5.— PAYMENTS
FOR GENERAL EXPENSES AND SPECIAL SERVICE EXPENSES, WITH*
[For a
GROUP
IV.— CITIES
HAVING A POPULATION OF
30,000
TO
50,000
CLASSIFIED BY DEPARTMENTS, OFFICES,
list of
the
cities in eacli state
arranged alphabeticalljr
IN 1905— Continued.
AND ACCOUNTS—continued.
III.—Health conservation and sanitation.
Health conservation.
Sanitation.
Sewers and sew-
City
Aggregate.
number.
Quarantine and
Health department.
Morgues.
pesthouses.
Supervision and
''
engineering.'!!
Salaries
and wages.
ne
113
Allentown, Pa
114
115
116
117
Davenport, Iowa
Montgomery, Ala East St. Louis, 111.
(Little Eook, Ark.
40, 122
37, 983
118
119
120
121
122
Quincy,
16,054
24,311
36, 390
35,806
26, 961
123
124
125
126
127
$24, 360
.
.
111
•York, Pa
Springfield, 111.
ilalden, Mass..
Canton, Ohio
.
Passaic, N. J
Haverhill, Mass
Salem, Mass
Atlantic City, N.J.
131
Superior, Wis..
Mass
Newton, Mass.
.
132
Elmira, N. Y..
133
134
135
Tenn
Newcastle, Pa
Knoxville,
.Tacksonville, Fla
South Omaha, Nebr.
Eockford.Ill
Chattanooga, Term.
Joplin,
Mo
Galveston, Tex
Fitchburg, Mass
Macon, Ga
143
Auburn, N.
144
145
Racine, Wis
Y
Woonsocket, R.
I.
146
Joliet, 111
147
148
149
150
Kalamazoo, Mich
Wichita,
Kans
Taunton, Mass
Sacramento, Cal
.
14, 560
1,494
19,393
4,197
16, 169
4,668
4,918
19,594
22,283
7,552
21,037
137
28, 939
45, 412
15,
35, 661
88,001
Pa
Chester,
Chelsea,
$6, 941
2,670
125
3,790
8,995
9,368
4,432
All
other.
$597
2,936
11,260
1,510
900
906
1,583
7, 1'72
2,675
3,495
].
2,980
921
10,214
1,500
1,745
1,391
216
1,385
146
321
17,273
10,555
04, 756
5,313
28, 109
12,847
7,865
37.279
4,368
34,324
4,776
61,622
25, 276
18,660
15,648
3,687
63, 707
20,458
13,864
21,396
9,941
19,602
28,803
12,562
7,742
13,733
25,771
8,334
2,199
5,103
3,032
20,963
11,997
20,575
54, 122
11,533
9,491
16,313
37,368
9,430
2,506
4,269
16,764
.
t
.
I.
j
676
1,089
7,915
4,568
4,796
18,
250
1,500
1,183
5,460
4,659
4,965
142
720
595
200
500
827
2,310
704
37
1,263
206
500
480
600
792
Oshkosh, Wis
New
154
La
Pueblo, Colo
Britain, Conn.
Crosse, Wis
8,123
5,975
17,251
23,083
8,828
24,620
35,429
10,212
1
Payments
2,148
7,369
11,645
1,384
All
other.
Salaries
All
other.
and
wages.
11,066
1,321
483
'i,'42i
320
341
701
737
5,520
700
900
2,150
249
1,140
651
1,715
1,349
7,
'
in error subsequently corrected
by refund
1
558
32
1,129
360
5,443
1,058
296
626
34
4,334
1,099
199
316
69
200
624
5
1,663
5,295
80
4,736
4,145
597
540
267
77
613
'iss'
752
i
671
346
1,024
96
448
735
136
',
736
91
111
1,040
63
658
039
400
911
2,289
142
583
142
"225
'2,'i46'
'
2,136
"
2ii"
receipts.
607
"67'
279
120
2,031
2,248
'
1,570
2,402
3,094
5,703
$12
614
I
151
152
153
and
wages.
133
4,426 I.
2,690 L
25,986
945 I.
8,663 j.
|-
1,426
1,878
3,433
66
363
1,032
2,945
1,313
487
i.
$1, 372
4,234
4,541
1,200
138
1,653
644
1,064
1,020
3,480
5,478
7,699
6,476
'.
7,018
25,098
47,690
10,140
2,622
14,
Salaries
All
other.
$1,170
461
1,136
565
697
2,607
1,899
36, 356
and
wages.
$481
2,468
3,510
2,523
5,698
12, 592
7,070
84,046
26,308
20,234
19, 456
$2,790
12,030
4,785
4,396
6,722
42,589
39, 936
16,168
17,612
Salaries
Salaries
and wages.
transfers.
us.
$17,419
36, 332
28,988
13,315
4,169
32, 193
19, 582
26,016
19, 533
Topeka, Kans
128
129
130
138
139
140
141
142
22,683
11,391
Service
Miscella-
!
1
i
'iss
159
GENERAL TABLES.
ASSOCIATED TEMPORARY PAYMENTS,'
and the number assigned to
1905;
COMPARATIVE SUMMARY,
163
1902
TO 1905—Continuea.
50,000
IN 1905-Continued.
each, see page 94.]
GROUP
IV.-CITIES
HAVING A POPULATION OF
30,000
TO
a
STATISTICS OF CITIES.
164
Table 5.—PAYMENTS
FOR GENERAL EXPENSES AND SPECIAL SERVICE EXPENSES, WITH
[For a
list of
the cities in each state arranged alphabetically
Comparative summary for 148
cities,
grouped
=*=
CLASSIFIED BY DEPARTMENTS, OFFICES, AND ACCOUNTS— Continued.
III.— Health conservation and sanitation.
Sanitation.
Health conservation.
Sewers and sewage disposal.
Aggregate
Health department.
Quarantine and
pesthouses.
Uorgues.
Supervision and
engineering.'
All other.
Salaries
Total.
and wages.
Miscella-
neous.
Grand
total:
1906
1904
1903
19026
Group
Service
transfers
Salaries
Ail
other.
Salaries
All
and wages,
other.
$2,831,247
2,422,211
2,361,306
• 2,469,709
$847, 105
«1 ,208j805
1,876,671
1,652,008
1,539,004
'1,659,583
616,265
640,526
482,230
'897,184
360,002
551,245
480,628
394,315
370, 180
509,596
131,747
397, 694
377, 455
94,802
94,630
82,786
'91,688
86,813
70,845
174,293
64,771
115, 777
69, 440
95, 157
75, 717
and
wages.
Salaries
and
All
other.
$13,315
14,934
15, 579
$9,977
7,096
10,551
Salaries
and
All
other.
a
129,868,767
28,192,378
26,698,952
'22,977,302
$19,450,202 $10,316,132
17, 719, 952
10,357,470
< 9, 150, 565
16,648,387
13,696,077
9,282,225
$102, 433
114,956
W
(?)
881,984
697,242
$567,013 $632,058
613,533
768,837
863,643
823,667
281,327
439,783
W
(')
$768,894 $121,202
426,688
68,952
378,425
62, 271
(')
I:
1905
1904
1903
1902'.-..
Group II:
1905
1904
1903
19025....
Group III:
1905
1904
1903
19026....
20,902,059
20,082,290
17,990,683
'16,024,205
13,173,787
12,174,761
11,381,787
9,410,301
6, 608; 896
183
3,494,267
3,391,574
'2,833,891
2,693,806
2,330,380
2,205,308
1, 748, 988
1,194,532
1, 136, 460
n, 186, 266
1,084,903
24,845
27,427
3,281,229
2, 991, 618
2,861,496
'2,707,196
2,346,796
2,103,571
1,961,602
1,629,128
911,923
869,707
< 899, 994
1,078,067
25,510
18,240
1,235,813
1,111,240
999,790
906, 660
524, 865
500, 751
< 455, 409
11,628
12, 312
3, 913,
,
7,684,822
7,850,562
43,460
56,977
(')
6,613,904
(')
(')
347,366
'334,315
(')
340, 640
299, 119
287, 411
(')
'291,049
84,645
77,467
82, 957
'135,608
342
629
624
762
51,403
69,371
49, 269
'84,425
106,583
74, 370
87,070
173,661
51, 989
84,096
94,756
41, 959
13, 141
14, 727
9,284
7,084
15,260
10, 444
(»)
(«)
1,772,296
1,624,303
1,455,199
'1,412,011
505,351
216,
193,
187,
' 184,
50,768
51,590
62, 153
62,357
46,249
72, 187
85,530
56, 632
(')
174
207
249
(•)
12
107
(')
2
(')
119,954
21,539
37,364
(')
49,900,
15,007
13,976
(')
(«)
Payments in error subsequently corrected by refund receipts.
For some cities, costs of supervision and engineering of sewers are included under general administration of highways.
'Not including Bay City, Mich.; Macon, Ga.; Kalamazoo, Mich.; Wichita Eans.; Pueblo, Coio.; or New Britain, Conn.
•Service transfers included under " miscellaneous."
^
(')
118,234
30,530
,34,862
Group IV:
1905
1904
1903
1902'....
480,806
358,612
292,223
(')
96,846
65,707
45,839
(')
7,267
2,802
7,664
(')
12,962
388
8,592
(')
4,137
55
176
(')
GENERAL TABLES.
ASSOCIATED TEMPORARY PAYMENTS,'
and the rumber assigned to each,
according
to
see,
page
1905;
COMPARATIVE SUMMARY,
165
1902
TO 1905— Continued,
94.]
population in 1906: 1902
to
1906.
and accounts.
Service transfers not included in the classifloation by departments, offices,
Expenses for morgues included with those for health department.
expenses for sewers.
general
miscellaneous
with
included
engineering
and
supervision
for
Expenses
» Not reported separately.
6
«
I
..
.
STATISTICS OF CITIES.
166
Table 5. -PAYMENTS
FOR GENERAL EXPENSES AND SPECIAL SERVICE EXPENSES, WITH
(For a
CLASSIFIED BY DEPARTMENTSj OFFICES,
list of
the
cities in
each state arranged alphabetically
AND ACCOUNTS—Continued.
IV.— Highways— Continued.
General street ex-
Street paving.
aty
Bridges other
Sidewallcs.
Street curbing.
than
toll.
Snow removal.
number.
Salaries
and wages.
Grand
AD
$6,093,012 1$3,441,914
total-
Group I
Group II.
Group III.
Group IV.
3,610,435
946,832
816,475
820,270
GROUP
New
York,
N.Y.
S2, 424, 153
Chicago, 111
Ptdladelphia, Pa.
St. Louis, Mo
Boston, Mass
64,534
134, 784
417,742
15,681
Baltimore, Md
Cleveland, Ohio
Buffalo,
N.Y
San Francisco, Cal.
Pittsburg,
124,845
87,352
13,881
69,285
Pa
Cincinnati, Ohio
Detroit, Mich
Miiwaulcee, Wis
New Orleans, La.
.
other.
.
.
Washington, D. C.
7,245
24,388
46,356
22,070
58,120
I.— CITIES
$774,861
14,455
1,060,756
221,964
198,721
120, 149
.All
and
wages.
$1,601,580 $1,900,801
1,814,315
677,544
531,672
518, 383
Salaries
Salaries
Salaries
and wages.
434
443,056
197,927
141,384
$25,856
1, 118,
8,677
12,695
4,484
i
and
All
other.
other.
wages.
$34,841
$350,498
$282,033
3,973
7,832
16,341
6,695
129,891
79,941
62, 468
78,198
111,160
41,800
67,259
61,864
HAVING A POPULATION OF
'
300,000
OK OVER IN
Salaries
and
AU
Other.
$1,443,538 $940,551
1,127,833
140,325
114,251
61,129
1905.
628,275
119,853
115,685
76,738
Salaries
and
wages
All other.
$990,340 $1,910,193
677,740
114,153
126,062
72, 385
1,872,910
30, 141
3,231
3,911
GENERAL TABLES.
ASSOCIATED TEMPORARY PAYMENTS,'
and the
nuirfber assigned to each, see
page
1905;
COMPARATIVE SUMMARY,
1902
TO 1905—Uontinued.
94.]
CLASSIFIED BY DEPARTMENTS, OFFICES, AND
ACCOUNTS—Continued.
IV.— Highways— Continued.
Street lighting.
167
Street sprinlding.
V.
Miscellaneous.
—Charities and corrections.
General administra-
Aggregate.
City
tion.
number.
Payments
Salaries
and
Ali other.
Salaries
'and
wages.
Ail
other.
Salaries
and
wages.
All
other.
Total.
Salaries
and wages.
Payments to to private
associaother
tions and
civil divisions.
$577,610
$12,984,864
$873,928
$743, 664
$216,096
$195,920
375,233
110,614
42,547
49, 116
6,979,203
3,143,439
2, 166, 626
1, 696, 697
239, 479
166, 459
327,386
202, 109
104,954
288,810
152,926
136, 470
168,488
8,325
' 23,158
16, 125
128,855
28,909
31,512
6,644
GROUP
$139,664
117, 124
8,327
23,474
7,524
12,503
69,153
736
I.— CITIES
$19, 468, 677
606
2,265,089
1,693,245
1,005,638
14, 514,
and
indi-
Miscella-
Service
viduals.
neous.
transfers.
wages.
$4,202,566
$583,000
$4, 759, 371
$9,796,234
$128, 406
$369,141
143
314, 640
4,075,700
564, ,551
94,016
258, 466
101, 543
72, 901
302,365
122, 840
113,761
3,914
6,940
3,791
228, 225
67, 174
296,709
166, 163
6,816,461
1,344,142
986,688
649, 943
3, 195,
HAVING A POPULATION OF
300,000
OR OVER IN
1905.
42,717
31,026
$1,159,073
615
6,364
6,441
6,753
1, 139,
STATISTICS OF CITIES.
168
Table
5,-PAYMENTS FOR GENERAL EXPENSES AND SPECIAL SERVICE EXPENSES, WITH
[For a
GROUP
III.-CITIES
HAVING A POPULATION OF
50,000
TO
100,000
list of
the cities in each state arranged alphabetically
IN 190S-Continued.
GENERAL TABLES.
ASSOCIATED TEMPORARY PAYMENTS.^
and th» number assigned to each,
see
page
GROUP
1905;
COMPARATIVE SUMMARY,
169
1902
TO
190.5— Continued,
94.]
III.-CITIES
HAVING A POPULATION OF
50,000
TO
100,000
IN 1905-Continued.
CLASSIFIED BY DEPARTMENTS, OFFICES, AND ACCOUNTS—Continued.
STATISTICS OF CITIES.
170
Table 5.—PAYMENTS
GROUP
IV.— CITIES
FOR GENERAL EXPENSES AND SPECIAL SERVICE EXPENSES, WITH
HAVING A POPULATION OF
30,000
TO
of the cities In each state arranged alphabetically
[For a
list
50,000
IN 1905— Continued.
GENERAL TABLES.
ASSOCIATED TEMPORARY PAYMENTS,^
and the number assigned to each,
1905;
COMPARATIVE SUMMARY,
171
1902
TO 1905—Continued,
see page 94.]
GROUP
IV.-CITIES
HAVING A POPULATION OF
CLASSIFIED BY DEPARTMENTS,
30,000
TO
50,000
IN 19_5-Continued.
OmCES, AND ACCOUNTS—continued.
STATISTICS OF CITIES.
172
Table 5.— PAYMENTS
FOR GENERAL EXPENSES AND SPECIAL SERVICE EXPENSES, WITH
[For a
CLASSIFIED
BY DEPARTMENTS,
OFFICES,
list of
the cities in eaci) state arranged alphabetically
AND ACCOUNTS—Continued.
v.— Charities and corrections— Continued.
Poor
Outdoor poor
in institutions.
Care of children.
relief 1
City
num-
In institutions.
ber.
In city.
Of city.
By
Of other Of pricivil
vate as-
divisions.
sociations.
civil
divisions.
Salaries
Salaries
and
other
and
All other.
By pri-
Grand
1
total.
and
Ail other.
wages.
$173, 414
$1,059,434
$49,049
$86,936
201,906
31,361
7,973
7,366
75,939
27,760
63,644
16,071
341,011
236, 102
262, 116
221,205
11,515
5,947
18,527
13,060
44,814
16, 102
14,716
12,304
426,422
108, 648
104,899
33,800
1,219,706
286,875
292,746
GROUP
I.— CITIES
95, 281
59,951
64, 684
51,042
27,919
civil
Salaries
$673,769 $1,894,608 $193,596 $248,596
HAVING A POPULATION OF
300,000
In pri-
01 other
sociations.
wages.
Group I
Group II..
Group III.
Group IV.
Of city.
vate as-
.Ul
other.
divi-
sions
Of private as-
vate*
families.
sociations,
$252,347 $302,882 $105,989 $2,633,981
$91, S13
2,492,876
73,072
17,513
260
978
235,972
5,430
8,445
2,500
OR OVER IN
1906.
276,571
3,905
19,003
3,403
75,660
6,205
13,063
11,061
62, 418
67, 391
11,296
GENERAL TABLES.
ASSOCIATED TEMPORARY PAYMENTS,'
and the nqniber assigned to each,
see
page
1905;
COMPARATIVE SUMMARY.
173
1902
TO 1905— Continued,
94.J
CL.VSSIFIED
BY DEPARTMENTS, OFFICES, AND ACCOUNTS—Continued.
STATISTICS OF CITIES.
174
Table 5.— PAYMENTS
FOR GENERAL EXPENSES AND SPECIAL SERVICE EXPENSES, WITH
[For a
GROUP
III.— CITIES
HAVING A POPULATION OF
50,000
TO
100,000
list of tlie cities in
each state arranged alphabetically
IN 1905— Continued.
GENERAL TABLES.
ASSOCIATED TEMPORARY PAYMENTS,'
and the number assigned to each,
see
page
GROUP
1905;
COMPARATIVE SUMMARY,
175
1902
TO 1905— Continued,
94.]
Ill.-CITIES
HAVING A POPULATION OF
50,000
TO
100,000
IN 1905-Continued.
CLASSIFIED BY DEPARTMENTS, OFFICES, AND ACCOUNTS— Continued.
STATISTICS OF CITIES.
176
Table 5.— PAYMENTS
FOR GENERAL EXPENSES AND SPECIAL SERVICE EXPENSES, WITH
[For a list of the cities in each state arranged alphabetically
GBOUP
IV.—CITIES
HAVING A POPULATION OF
30,000
TO
50,000
IN 1905-Continued.
GENERAL TABLES.
ASSOCIATED TEMPORARY PAYMENTS,'
and the number assigned to each,
see
page
1905;
COMPARATIVE SUMMARY,
177
1902
TO 1905—Continued,
94.]
GBOirP IV.— CITIES HAVING A POPULATION OF
30,000
TO
50,000
IN 1906— Continued.
CLASSIFIED BY DEPARTMENTS, OFFICES, AND ACCOUNTS—Continued.
STATISTICS OF CITIES.
178
Table 5.—PAYMENTS
FOR GENERAL EXPENSES AND SPECIAL SERVICE EXPENSES, WITH
[For a
list of
the cities in each state arranged alpbabetically
Comparative swrmnary for 1^8
CLASSIFIED BY DEPAKTMENTS, OFFICES, AND
v.— Cliarities and
Poor
grouped
ACCOUNTS— continued.
corrections— Continued.
Outdoor poor
in institutions.
cities,
Care of children.
relief.
In Institutions.
Of
In
city.
city.
By
Of other 01 pricivil
vate asdivisions.
Salaries
and
other
civil
sociations.
divisions.
Salaries
and
All otlier.
wages.
By pri-
Of
city.
vate as-
Of other
sociations.
civil
Salaries
and
All other.
•wages.
wages.
All
other.
divisions.
Of private as-
In private
families,
sociations.
Grand
total
1905....
1904....
1903....
1902'...
Group
$172,814 11,057,599
160,919
1,031,407
134, 474
1,000,080
189, 629
1,100,949
$49,049
104,818
71,950
43.823
$86,281
47,702
39, 465
12,920
$252,347 $302,882 $105,989 $2,633,259
248,992
84, 659
2,052,168
214,925
220, 535
65,778 2,082,595
75, 125
145,956
69, 916
1,691,808
$91,813
76,078
107,654
m
1:
1905
1904
1903
1902'
Group
8673,769 $1,894,608 1190,231 J248, 116
676,308
1,840,781
269,293
339,687
737,126
1,858,032
225, 560
343,601
717,255
1,664,783
206,884
426,422
430,517
488,647
478,694
1,219,706
1,160,380
1,167,628
1,077,113
108,648
105,649
113,398
186,766
286,875
282,261
295,981
233, 133
54,684
104,899
107,782
101,780
113,957
292,746
307,735
33,800
32,360
33,301
37,838
201,906
288,229
299,164
539,301
75,939
76,092
64. 175
123, 594
341,011
298, 596
381,649
379,250
11,515
34,468
12, 703
44,814
9,275
9,644
9,900
56,482
32,731
31,361
34,401
34, 140
35, 118
27,760
24,387
21,541
15,542
235,824
243,426
202, 528
228,726
5,947
19,619
3,126
6,927
15,102
14,986
14,559
7,973
10,879
9,051
18,028
53,644
45. 176
38,232
32,333
262,116
268,507
240,274
272,708
18,527
21,399
15,701
276,301
51,042
85,837
15,356
26,581
95,281
90,405
91,236
78,236
24,554
10, 198
16,237
17,7S4
6,876
6,178
1,146
7,359
15, 471
218,648
220,878
175,629
220,265
59,951
148, 197
137, 485
129,778
235,972
230,727
276,571
204, 521
75)660
49,099
43,381
44,893
2,492,876
1,946,392
1,974,267
1,634,162
73,072
68,087
107,631
63,950
196,338
124,483
5,430
6,886
1,826
848
3,905
6,192
4,726
2,205
6,205
7,812
12,326
16,423
61,696
38,372
40,584
17,513
7,054
8,445
8,879
8,578
10,327
19,003
18,239
19,471
19,268
13,063
12,784
8,165
4,433
67,391
57,564
46,560
12, 501
14,716
15,854
8,099
1,800
13,060
29,332
40,420
15,486
11,649
7,587
7,163
1,220
2,500
2,500
3,403
3,689
11,061
14,964
1,916
4,167
11,298
9,840
21, 184
15,772
260, 571
II:
1905
1904
1903
1902'
Group III:
1905
1904
1903
1902'
Group IV:
303, 187
25,061.
*
1905
1904
1903
1902'
'
»
3
<
15,264
10,526
18,160
Payments
in error subsequently corrected by refund receipts.
Including payments to private associations and individuals.
Including payments to other civil divisions and to private associations.
Not including Bay City, Mich.; Macon, Ga.; Kalamazoo, Mich.; Wichita, Kans.; Pueblo, Colo.; or
New Britain,
Conn.
(»)
33, 481
250
34
(?)
978
903
23
GENERAL TABLES.
ASSOCIATED TEMPORARY PAYMENTS/
and the numljer assigned to each, see page
1905;
179
COMPARATIVE SUMMARY,
1902
TO 1905— Continued.
94.]
according to population in 1905: 1902
1906.
to
CLASSIFIED BY DEPARTMENTS, OFFICES. AND ACCOUNTS— Continued.
v.— Charities and
Lodging houses.
Miscellaneous
and
$23,030
15,377
$22, 524
13,382
«
3,225
1,996
«
visions.
]
and
tions.
wages.
and wages.
All other.
$1,282,021
1,252,344
1,093,624
1,312,762
$1,868,748
1,929,492
1,789,867
2,121,330
$61,358
59,988
48,266
16,040
$1,519,970
964,748
940, 506
779, 165
482,875
471,228
442,550
379, 276
978,965
970,743
827,854
912, 585
l,ri,511
1,262,785
1,196,6'8
1,396,062
34,893
15,4)3
20,375
314
1,093,093
1,252,3^4
$999, 656
3,060
2,322
4,533
6 4,356
7,735
7,727
10,835
6,154
103, 489
90,643
112,024
75, 592
215,735
201,868
186,800
216,926
487,220
497,889
436,995
393,284
2,771
21,413
687
4,982
132,072
97,768
77,167
83,781
2,781
19,394
16,159
14,854
13,668
241,889
240, 157
227, 408
173,919
37,875
36,184
35,350
101, 378
80,621
68,864
67,137
192,217
14,002
15,939
22,257
6,383
211,469
221,670
164, 752
5,934
4,550
4,050
3,267
171,403
162,720
158, 524
150,378
49,446
129, 396
83, 336
43, 549
99,954
89,057
139,767
9,692
7,223
5,047
4,361
660
6500
«
762
5,351
6
5
43,620
81,873
Of other
Allother.3
Salaries
and wages.
82,351
69,333
66, 155
I?)
city.
Salaries
associa-
16,683
10,053
17,468
5 36,066
5
(=)
civil di-
Salarifa
$117,021
110,787
99,072
89,244
5
(?)
Of other 01 private
All other.2
wages.
Prisons and reformatories.
Of
12,875
22,763
5 45,773
5
19, 145
and
tions.
city.
Salaries
A.11
other. 2
Insane in institu-
Hospitals.
charities.
Of
Salaries
corrections— Continued.
l,6-'2,-'46
1,329,286
1,365,515
$134,083
131,337
(6)
(«)
134,083
131,337
993,9''9
(«)
936,806
m
100,963
93,387
95,606
(•)
(')
(«)
w
$170,986
149, 068
134,261
88,022
$1,678,643
1,604,867
1,636,403
1,648,621
$173,008
848,871
847,707
61,059,208
6 962,091
1,012,434
1,005,156
865,057
992, 114
1,432,479
1,372,396
1,308,122
1,416,045
132, 521
.56,886
148,488
133,281
81,354
24,441
36,978
686,113
6 76,494
118,844
113,466
122,282
92,862
197,600
177, 618
166,973
153, 194
24,409
9,932
12,936
11,963
600
5,938
6 58,700
681,987
6184,603
6161,778
29,075
24,261
22,687
23,237
28, 331
4,909
8,396
8,301
11,762
566
4,860
6 20,042
6 89,016
681,770
17,387
25,475
23,632
23,808
20,233
11,169
8,372
11,320
8,787
480
580
480
580
6
Salaries and wages included with " all other" expenses for lodging houses.
6Salaries and wages included with " all other" expenses for insane in institutions.
' Service transfers not included in the classification by departments, offices, and aecounts.
8 Not reported separately.
6
ciations.
All other.
$1,177,740
1,168,348
1,033,668
1,132,021
6
(6)
Of private asso-
visions.
$936,872
986, 714
1,418,940
61,282,133
6
6
(•)
civil di-
29,686
31,401
46,275
25, 167
29,907
34,107
156, 641
122, 177
129,941
89,620
160
..
STATISTICS OF CITIES.
180
Table 5.— PAYMENTS
FOR GENERAL EXPENSES AND SPECIAL SERVICE EXPENSES, WITH*
[For a
CLASSIFIED BY DEPARTMENTS, OFnCES, AND
VI.
list
of the cities in each state arranged alphabetically
ACCOUNTS— Continued.
— Education.
Schools.
Of
city.
Aggregate.
Elementary.
General
administration.
Night.
Day.
All other.
Total.
Salaries
and
and wages.
Miscella-
neous. 2
Grand
total
$92,709,211
Service
trans-
86,617
24,172
30,061
20,069
New York, N.Y..
Chicago, 111
Philadelphia, Pa.
St. Louis, Mo
-
Boston, Mass
$22,613,911
7,693,302
5,213,215
2,169,164
3,983,141
Balturore, Md
Cleveland, Ohio .
Boflalo, isr.
San Francisco, Cai
Pittsburg, Pa
1,608,386
2,045,413
1,496,086
1,550,917
1,622,622
Cincinnati, Ohio...
Detroit, Mich
1,136,846
1,181,490
1,114,723
626,413
1,607,471
.
Y
Milwaukee, Wis. .
New Orleans, La.
Washington, D. C.
I.—'cities
$18,549,865
wages.
Salaries
and wages.
All
other.
fers.
'$75,430,932 $17,127,360 $160,919
Group I
Group II
Group III
Group IV
GROUP
Salaries
Salaries
and
wages.
All
other.
All other.
Of
Of
Of
Of
teachers.
others.
teachers.
others.
$2,506,739 $707,275 $52,542,928 $5,180,080 $11,815,782 $1,081,571
$61,091
$129,393
782,245
154,230
100,887
44,209
39,361
10,680
7,392
3,658
66,496
27,619
27,469
7,809
1,437,593
392,390
350,856
325,900
395,154
123,274
115,728
73,119
HAVING A POPULATION OF
32,039,111
8,706,074
6,880,035
4,917,708
300,000
2,974,663
916,694
728,036
560,687
OR OVER IN
1905.
6,782,692
1,964,567
1,760,123
1,308,400
GENERAL TABLES.
ASSOCIATED TEMPORARY PAYMENTS,'
and the
number assigned
to eacli, see page 94.]
1905;
COMPARATIVE
SLTSAlARY, 1902 TO 1905— Continued,
181
STATISTICS OF CITIES.
182
Table 5.— PAYMENTS
FOR GENERAL EXPENSES AND SPECIAL SERVICE EXPENSES, WITH
[For a
GROUP
III.—CITIES
HAVING A POPULATION OF
50,000
TO
100,000
list
of the cities in each state arranged alphabetically
IN 1905— Continued.
GENERAL TABLES.
ASSOCIATED TEMPORARY PAYMENTS,^
and the number assigned to each,
see
page
GROUP
1905;
COMPARATIVE SUMMARY,
183
1902
TO 1905—Continued,
94.]
III.— CITIES
HAVING A POPULATION OF
CLASSIFIED BY DEPABTMEKTS, OFFICES, AND
50,000
TO
100,000
IN 1905— Continued.
ACCOUNTS—Continued.
.
,
..
.
,
STATISTICS OF CITIES.
184
Table 5.— PAYMENTS
FOR GENERAL EXPENSES AND SPECIAL SERVICE EXPENSES, WITH
[For a
GROUP
IV.— CITIES
HAVING A POPULATION OF
30,000
TO
50,000
the cities in eaoli state arranged alphabetically
IN 1905— Continued.
CLASSIFIED BY DEPARTMENTS, OFFICES, AND
VI.
list of
ACCOUNTS— continued.
— Education.
Schools.
Of
city.
Aggregate.
Elementary.
General
administration.
Day.
All other.
Total.
Salaries
Service
trans-
Mich
City,
. .
Fa
Allei^town,
Davenport, Iowa..
Montgomery, Ala.
East
St. Louis, 111.
Ark.
Little Rock,
.
Quincy 111
York, Pa
,
Springfield,
111.
Maiden, Mass..
Canton, Ohio .
.
Passaic, N. J
averhill .Mass
H
Topeka, Kans
Salem, Mass
Atlantic City, N. J.
Chester, Pa
Chelsea, Mass..
Newton, Mass.
Superior, Wis..
Elmira, N. Y..
Tenn
ICnoxville,
Newcastle Pa
,
Jacksonville, Fla
South Omaha, Nebr.
Rocklord,
111
Chattanooga, Tenn
Joplin,
Mo
Galveston, Tex
Fitchhurg, Mass
$276,602
136,226
127,641
167,878
155,614
$220,269
123,819
99,427
123,006
124,234
$66,333
12,407
28,214
34,601
30,503
Auburn, N.
Y
Wis
I.
Joliet, 111
Kalamazoo. Mich.
Kans
Taunton, Mass
Sacramento, Cal. .
Oshkosh, Wis
Pueblo, Colo
New
La
teachers.
others.
105,397
172,905
64,662
195,491
82,886
90,111
138,613
57,951
136,916
71,568
15,286
34,292
6,688
69,675
11,318
99,306
119,003
143,377
209,287
129,401
83,490
91,428
118,491
169,121
114,827
159,490
184,430
177,778
150,052
128,70^
$15,206
4,270
5,409
4,600
2,246
$2,607
All
other.
Of
Of.
teachers.
$151,324
85,352
72,772
81,607
80,861
$16,008
10,378
6,640
16,164
.9,596
$30,878
7,947
21,392
33,229
27,938
4/650
4,600
2,840
4,697
4,300
427
1,690
582
64,032
102,581
42,497
94,251
50,370
8,664
8,447
1,534
15,440
3,090
13,648
30,534
5,362
31,683
9,910
15,816
27,575
24,886
49,224
14,674
2,986
3,591
3,650
8,202
10,328
396
880
400
728
220
59,641
63,359
79,878
100,926
73,137
6,345
8,325
7,286
9,707
10,874
12,401
23,723
17, 160
33,229
10,589
126,996
137,892
144,431
120,337
93,188
32,494
46,486
33,347
29,716
35,521
4,500
4,746
4,045
8,648
2,600
300
753
87,349
85,600
93,523
74,641
6,686
8,720
11,533
23,386
32,735
16,669
11,717
22,840
106,267
185,444
257,862
168,524
115,764
86,206
135,804
200,893
137,537
20,051
48,560
55,532
30,987
16,958
60, 156
107,266
4,466
117, 611
138, 779
55, 784
86,902
3,178
94,081
109, 117
4,372
20,364
1,288
23, 530
29, 662
60,064
70, 563
72,825
129, 576
61,836
61,608
66, 536
100,085
8,218
8,966
6,289
24,738
$271
777
8,418
7,040
4,360
7,003
1,722
710
2,846
5,698
284
62, 135
93,436
127,772
95,745
69,999
2,140
2,370
818
5,939
8,907
8,003
11,645
15,287
6,309
16,440
38,625
30,126
18,840
12,047
42,405
66,680
3,702
9,222
3,099
20,364
400
1,913
63,233
66, 020
8,901
8,577
21, 466
3,040
3,306
3,900
4,272
111
400
1,341
800
37,641
43,609
47,428
60, 864
1,896
5,024
3,232
6,440
5,412
7,739
3,340
20,634
4.910
2,900
3,039
4,919
1,401
55,960
5,463
6,636
6,062
11,700
19, 410
14, 156
13, 631
22, 008
20, 643
17, 768
1.030
4,8,';0
1'.437
7,000
4,960
4,085
4,753
7,7.'i0
12, .545
691
Woonsocket, R.
Wichita,
Of
1,717
325
116
Mac6n, Ga
Racine,
Of
others.
I
Wheeling, W. Va.
Slonx City, Iowa.
Bay
fers.
and
All other.
other.
wages.
Salaries
and wages.
AH
and
and wages.
Miscella^
neous.2
Btrtte, Mont
Springfield, Ohio.
Salaries
Salaries
Night.
Britain, Conn.
Crosse, Wis
115,064
142,389
85, 57S
159, 467
85,997
121,774
68,391
129, 138
120,042
87, 492
133,661
91,048
76, 172
103, 537
154,974
28,994
11,320
28,726
94,603
188,043
56, 913
86,966
24,581
40,324
181, 131
119, 184
228, 367
84, 664
110,596
28,672
20, 616
16,
29,
785
529
26, 157
27, 751
23,631
89, 575
355
2,
3,340
6,217
6,630
4,900
2,700
9.489
3,160
3,460
r86
46,245
69,830
430
285
49, 355
50, 409
637
69,031
107,022
7,013
5,653
7,298
9,846
63,837
7,164
'
126, 442
i
236
225
34,002
60,782
17,
765
26,233
10,079
$428
$163
1,225
100
936
1,440
2,051
4,661
2,007
1,9917
I
I
106
338
$1,000
I
GENERAL TABLES.
A,SSOCIATED
TEMPORARY PAYMENTS,'
and the number assigned to each,
see
page
GROUP
1905;
COMPARATIVE SUMMARY,
185
1902
TO 1905— Continued.
50,000
IN 1906— Continued.
94.]
IV.— CITIES
HAVING A POPULATION OF
30,000
TO
CLASSIFIED BY DEPARTMENTS, OFFICES, AND ACCOUNTS—OOntinUed.
2
STATISTICS OF CITIES.
186
Table 5.—PAYMENTS
FOR GENERAL EXPENSES AND SPECIAL SERVICE EXPENSES, WITH
[For a
list ot
the cities in each state arranged alpbabetically
Comparative summary for 1^8
CLASSIFIED BY DEPARTMENTS, OFFICES, AND
VI.
cities,
grouped
ACCOUNTS— continued.
— Education,
Schools.
0£
city.
Aggregate.
Elementary.
General
administration.
Night.
Day.
Salaries
All other.
Total.
Salaries
Salaries
and
and wages.
Miscella-
neous.
Grand
total:
1905
1904
1903
1902'
Group
fars.
All
other.
and
wages.
Ail
other.
All other.
Of
Of
Of
Of
teachers.
others.
teachers.
others.
W
(8)
(8)
m
s
$92,032,441
90,820,105
85,035,748
'78,533,971
874,884,522 $16,987,777 1160,142
17,452,671
73, 146, 169
221,265
67,681,998
17,151,607
202, 143
64,696,483
13,837,488
(')
<J11, 829,057
I
12,794,279
* 12,654,576
8 12,380,043
I:
1905
1904
1903
1902'
Group
Service
trans-
Salaries
and wages.
6,849,188
•7,814,746
< 7,811,896
8 7,520,133
55,563,099
56,614,154
52,954,711
'48,882,567
45,490,143
45,706,768
42,023,966
40,480,824
9,986,339
10,745,204
10,776,747
8,401,743
86, 617
162,182
154,998
15,481,216
2,777,876
2,595,735
2,375,931
2,039,819
24, 172
23,804
26, 454
<
13,337,560
'12,422,083
12,679,168
11,792,592
10,935,175
10,382,264
12,539,230
11,853,342
11,168,246
'10,269,710
9,961,454
9,411,824
8,826,847
8,347,192
2,547,715
2,424,802
2,332,496
1,922,618
30,061
16,716
8,903
896
7,940,478
7,575,231
'8,959,611
6,753,757
6,234,985
5,896,010
5,486,203
1,675,847
1,686,930
1,667,433
1,473,408
19,292
18,563
11,788
(')
*
(<)
(*)
(<)
(<)
(<)
(<)
{<)
(')
(*)
(»)
(8)
(8)
n, 992,186
(')
t<)
(<)
(<)
(')
II:
1905
1904
1903
1902'
Group III:
1905
1904
1903
1902'
Group IV:
14, 412, 131
(')
(')
1,882,347
(<)
n, 646,951
(<)
8
1,819,158
(«)
<
1,787,692
1,771,352
1,721,823
1,693,167
(')
<
<
8
(<)
(8)
(8)
(<)
{*)
(»)
(<)
(8)
(8)
(8)
'
1905
1904
1903
1902'
8, 448,
C)
Payments in error subsequently corrected by refund receipts.
Including all payments to schools of other civil divisions and to private schools.
Not including Bay City, Mich.; Macon, Ga.; Kalamazoo, Mich.; Wichita, Kans.; Pueblo, Colo.; or
* Expenses for elementary night schools included with those for elementary day schools.
1,200,091
n, 325 ,834
•11,373,906
8 1,347,585
m
<
(<)
0)
(<)
(<)
(8)
1
8
8
New
Britain, Conn.
C<)
m
w
(<)
GENERAL TABLES.
ASSOCIATED TEMPORARY PAYMENTS,'
and the number assigned to
according
to
1905;
187
COMPARATIVE SUMMARY,
1902
TO 1905— Continued,
each, see page 94.]
population in 1905: 1902
to
1906.
CLASSIFIED BY DEPARTMENTS, OFFICES, AND ACCOUNTS— Continued.
VI
— Education— Continued
.
.
-
Schools— Continued.
Of city— Continued.
Libraries.
High and
Art galleries and
museums.
collegiate.
Special.
Day.
Night.
Of other
civil di-
Salaries
Salaries
and wages.
and
wages.
wages.
teachers.
s $9, 914,22,5
5
5 8,125,400
5
5
7,218,937
m
55,646,332
4,416,251
5 4,078,345
5
Of
Of
Of
Of
others.
teachers.
others.
teachers.
others.
$644,543
1,400,823
1,053,549
$178,345
213,501
177, 997
$938, 353
1,009,798
5
82,002,209
(6)
(=)
(5)
5
1,.50S,704
(5)
(5)
(5)
6871,430
5
1,214,757
(«)
6
5
6
563,502
713,140
616,881
6
6
1,849,327
1,676,754
1,471,530
6
999,862
5 801,106
6 585,085
(6)
5
5
332,186
5 314,270
6 243,003
145,883
132,929
114,555
6
5
142,365
5 97,467
5 92,827
5
m
329,704
5 280,692
5 256,296
86,603
5 66,262
6 47,167
6
(6)
(5)
(6)
(6)
(')
(6)
(=)
(«J
C«)
(<)
(5)
(5)
(»)
(')
(?)
(6)
6
6
(?)
(«)
(>)
(5)
(5)
(?)
(5)
C5)
(5)
106,300
5
6
'
8
(»)
(')
(6)
(»)
(6)
(5)
(6)
(6)
(6)
(?)
(")
and
366,343
1,192,337
767,918
(')
140,391
113,047
156,001
$454,951
499,327
570, 401
(»)
86,904
81,613
93, 858
50,905
13,826
35,772
(»)
161,497
196,264
156,430
362,092
435,082
497,951
11,368
9,606
13,238
36, 702
29, 199
3,728
2,841
3,624
35,240
22,975
32,069
1,752
4,790
4,705
21,917
12,071
9,495
m
m
m
(8)-
Salaries
All other.
wages.
(«)
(«)
(«)
238, 100
171, 7,'i7
(?)
(=)
(')
C»)
5
(»)
(6)
(?)
5
(')
5
220
985
609,158
1, 102,
6 738,
(?)
1,418,704
61,231,289
6 1.083,977
5
(5)
C)
(»)
5
Salaries
All other.
Of
.
Private.
visions.
and
All
Other.
Another.
Ot
Salaries
$1,796,359
1,649,607
$1,626,101
l,535,ii95
1,509,244
1,071,304
124, 498
345,982
227,405
610,500
1,036,005
959,602
69,346
6 65,658
6 47,242
616,909
349.911
320, 472
308,776
288,671
2.38,768
53,654
47,051
40,431
6 30,083
239,396
215,843
196,276
186,638
171, 147
5
5
6
(?)
6
30,886
(?)
(')
"$247,443
5 459,676
8 315,844
5 57,492
6
6
6
«
6
(=)
6
5
45
985
766
1,481,459
905, .590
889,914
153,690
127,753
117,236
Expenses for high and collegiate night schools included with those for high and collegiate
Pajrments to schpols of other civil divisions included with those to private schools.
Service transfers not included in the classification by departments, offices, and accounts.
All expenses for schools of city included under ''elementary day" schools.
day
and
All other.
wages.
1,528, ,596
971,463
933,315
807,412
564,954
$452,470
622, 567
602, 971
427,921
$281,950
377, 953
420, 708
328,649
491
673
113
215
268,341
356,307
389,844
2,220
4,444
6,707
10,587
15,111
22,666
11,477
254,099
250,284
235, 256
189, 7?2
3,251
1,859
2,330
7,789
9,646
161,771
137, 634
1.55, 213
124,353
3,508
5,210
2,678
2,706
207,363
311,363
192,275
schools.
443,
609,
590,
426,
3,2?i0
3,473
306, 156
1,163
4,205
419
1,470
....
STATISTICS OF CITIES.
188
Table 5.— PAYMENTS
FOR GENBRAI. EXPENSES AND SPECIAL SERVICE EXPENSES, WITK
[For a
CLASSIFIED BY DEPABTMENTS, OFFICES, AND
list of
the cities in each state arranged alphabeticaily
ACCOUNTS— Continued.
VII.— Recreation.
Parks, gardens,
City
Aggregate.
num-
General admin-
ber.
istration.
Salaries
Salaries
and
wages.
Grand
total
Group I
Group II
Group III
Group IV
$10,332,574
7,736,927
1,357,258
863,925
374, 464
Miscellaneous.
New York,
N. Y.
Chicago, 111
Philadelphia,
St. Louis, Mo
Pa
.
.
$2,420,377
1,555,452
951, 179
Boston, Mass
207,642
727,546
Baltimore, Md
Cleveland, Ohio
215, 443
210, 124
.
.
N.Y
Buffalo,
San Francisco, Cal
5,062,631 2,614,447
877,897
470,054
327,023
521,9.54
238,079
128, 721
Pittsburg,
Pa
Cincinnati, Ohio...
Detroit, Mich
Milwaukee,' Wis. .
New Orleans, La..
Washington, D. C.
$1,768,554
1,030,272
421, Sil
104,385
439,911
150, 132
173,244
166,333
105,369
273,234
123, 648
61,046
184,362
95, 706
42,997
331,024
41,845
137, 568
52, 537
31,678
215,336
164, 210
396, 575
Service
trans-
59,849
9.307
14,948
7,664
$650,790
508,711
529,348
103,257
279,523
$1,033
16, 469
58,091
42,645
56,228
123,341
49,596
7,220
1,146
2,613
8,112
GROUP
Salaries
and
bridges.
Salaries
!
and
other.
'All
All
other.
Park
police.
Salafies
and
wages.
All
other.
Zoological collections.
Salaries
and
wages.
All
other.
302, 585
93, 301
49, 950
21,078
$117,818
68,440
9,984
8,070
16,616
14, 227
17, 814
11,900
10, 260
6,881
11,7.55
18,058
,198
II.— CITIES
4,000
3,600
285,0''2
3,068,040 1,355,326
255,082
17,268
532, 590
206,467
16,454
362,804
1,233
170,661
93, 192
372, 900
$12,544 $1,250,643
39,272
409, 690
302,256
268, 551
3,208
72, 695
3,469
187,679
3,122
962
2,694
1,785
553
$237,879
3,789
243
562
222,601
13. 169
1,389
720
177,614
21,657
4,490
1,735
$3.50,
781
263, 126
154,994
71,519
137,961
$129,902
$3,566
11,515
108,701 $221,762 $2,696
114, 993
21, HO
12,720
11,640
37,405
$79,738
9,220
17,600
608
43,646
23,691
254, 149
108,921
26,612
162
2,082
433
23,360
118,722
31, 270
358
24, 160
134, 247
23,9.51
$17,333
167,833
3,890
7,289
66,574
18,314
4,468
458,596
74,837
26,743
9,475
41
23,304
160,000
"i5,'i27'
"'i,'466'
2,036
1,446
26,370
2,649
3,106
1,680
9,568
3,151
2,028
5,660
1,049
12,780
256
598
2,430
934
59,952
42,616
10, 192
3,417
5,429
3,347
TO
300,000
IN
.tt205,
1905.
38, 142
'"ii,'863'
10,083
39, 987
26, 916
6,748
66,391
HAVING A POPULATION OF
207,067
31,367
21, 769
2,852
OR OVER IN
300,000
69, 611
82, 672
62, 735
77,956
64,080
28,761
5,557
496
$4,635
$466,914 $407,855 $4,134,095 $1,910,067 $373, 470 $263,045 $569,651
8,220
19,201
46,796
11,319
110,490
All
other.
HAVING A POPULATION OF
I.— CITIES
25, 111
and
wages.
Parkways and
General park
expenses.
fers.
$6,700,561 $3,540,245 $91,768
GROUP
16
etc.
1905.
2
GENERAL TABLES.
ASSOCIATED TEMPORARY PAYMENTS,'
4ind the
number assigned
to each, see page
1906;
COMPARATIVE SUMMARY,
1902
TO 1905— Continued.
94.]
CLASSIFIED BY DEPARTMENTS, OFFICES,
VII.
189
AND ACCOUNTS —continued.
— Recreation— Continued.
IX.
— Miscellaneous.
Parlis, gardens, etc.— Continued.
Baths, bathing
beaches, etc.
Playgrounds.
Trees in streets.
Miscellaneous.
Celebrations, enter-
tainments, and
City
miscellaneous.
VIII.— InSalaries
terest.
Total.
and
wages.
Salaries
and
Salaries
Salaries
All other.
and
All other.
and
Salaries
All other,
and
and
,rent
411
other.
judg-
All other.
wages.
$194, 646
$53,125
$177, 479
$50, 604
$107, 766
$120, 600
$401,919
$208, 192
$36,843
$408,394
$34,514,013
$5,455,258
186,123
6,630
2,073
719
46,818
3,828
1,279
1,200
100,468
30,627
25, 107
21,277
26, 132
51, 138
7,670
7,376
9,426
46,809
3,575
6,244
66,018
36,865
13,298
4,429
353,787
25,657
20,294
2,281
171, 628
20, 644
35,221
297
1,258
67
247,004
84, 747
55,650
20,993
20,850,174
5,308,016
4,977,293
3,378,530
3,641,944
746,587
423,513
644,214
GROUP
$56,409
74,386
ber.
settle-
ments
and curments.
Salaries
All other.
wages.
wages.
num-
Damage
I.— CITIES
14,636
1,284
HAVING A POPULATION OF
300,000
OR OVER IN
$81,919 $2,760,335
63,272
3,686
1,340
13,621
1905.
1,824,528
3.98,202
193,749
383,866
'$2,613,004
1,754,144
< 383, 699
228, 424
< 246, 737
STATISTICS OF CITIES.
190
Table 5.— PAYMENTS
FOR GENERAL EXPENSES AND SPECIAL SERVICE EXPENSES, WITH
[For a
GROUP
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
III.— CITIES
HAVING A POPULATION OF
50,000
TO
100,000
list of tlie cities in eacli
IN 1905— Continued.
state arranged alphabetically
GENERAL TABLES.
ASSOCIATED TEMPORARY PAYMENTS,'
and the number assigned to each,
see
page
GROUP
1905;
COMPARATIVE SUMMARY,
191
1902
TO 1905— Continued,
94.]
III.— CITIES
HAVING A POPULATION OF
CLASSIFIED BY DEPARTMENTS, OFFICES,
50,000
TO
100,000
IN 1905— Continued.
AND ACCOUNTS—continued.
STATISTICS OF CITIES.
192
Table
5.—PAYMENTS FOR GENERAL EXPENSES AND SPECIAL SERVICE EXPENSES, WITH
[For a
GROUP
IV.—CITIES
HAVING A POPULATION OF
30,000
TO
30,000
list ol
the cities in each state arranged alphalJOtioallj
IN 1905— Continued.
GENERAL TABLES.
ASSOCIATED TEMPORARY PAYMENTS,'
and the uun^jer assigned to
eaoli, see
page
GROUP
1905;
COMPARATIVE SUMMARY,
193
1902
TO 1905— Continued,
94,]
IV.— CITIES
HAVING A POPULATION OF
30,000
TO
50,000
IN 1905— Continued.
STATISTICS OF CITIES.
194
Table 6.— PAYMENTS
FOR INVESTMENT EXPENSES AND- FOR INDUSTRIAL EXPENSES,
[For a
PAYMENTS FOE INVESTMENT
list of
the cities in eacli state arranged aipbiabeticaUy
PAYMENTS FOB INDUSTKIAL EXPENSES.
EXPENSES.
Classified
City
Total
pay-
number.
ments
lor in-
vestment
by payee.
Payments to public.
For
For salaries and
ail
otlier
wages.
objects.
Payments
Total pay-
to departments, offi-
ments
for
industrial
Classified by character.
expenses.
expenses.
Classified
by
object.
Total.
Corporate.
Orand
Group I
Group II
Group III
Group IV
total
$591,362
$169,308
526,836
126,905
33,906
5,169
3,338
47, 123
8,289
9,104
GROUP
1
ces, industries,
and funds
>
$422, 044
$41,976,022
931
13:217
26,940,503
8,401,486
5,000;731
3,633,302
« 399.
I.— CITIES
3,130
•5,766
$41,898,112
$41,817,085
HAVING A POPULATION OF
\^^T
Salaries
and wages.
$13, 149, 538
Interest.'
$17,796,826 $10,951,748
12, 112, 454
2,811,392
1.693,245
1,179,735
300.000
OR OVER IN
1906.
MisceiianjBous objects.
(service
transfers).
$77,910
52,261
6.155
13; 825
5,669
GENERAL TABLES.
WITH ASSOCIATED TEMPORARY PAYMENTS,'
and the
nuifiber assigned to each, see
1905;
COMPARATIVE SUMMARY,
page 94 .]
PAYMENTS FOR INDUSTRIAL EXPENSES— Continued.
195
1902
TO
1905.
STATISTICS OF CITIES.
196
Table 6.— PAYMENTS
FOR INVESTMENT EXPENSES AND FOR INDUSTRIAL EXPENSES,
[For a
GEOUP
99
100
101
102
103
104
105
106
107
108
109
110
111
112
III.— CITIES
HAVING A POPULATION OF
50,000
TO
100,000
list of
the cities in eaoli state arranged alphabetically
IN 1905— Continued.
GENERAL TABLES.
WITH ASSOCIATED TEMPORARY PAYMENTS,'
and the number assigned to each,
see
page
GROUP
1905;
197
COMPARATIVE SUMMARY,
1902
TO 1905—Continued,
94.]
III.— CITIES
HAVING A POPULATION OF
50,000
TO
100,000
PAYMENTS FOK INDUSTRIAL EXPENSES— continued.
IN 1905— Continued.
STATISTICS OF CITIES.
198
Table 6.— PAYMENTS
FOR INVESTMENT EXPENSES AND FOR INDUSTRIAL EXPENSES,
[For a
GROUP
IV .-CITIES
HAVING A POPULATION OF
30,000
TO
50,000
list of
the cities in each state arranged alphabetically
IN 1905-Continued.
GENERAL TABLES.
WITH ASSOCIATED TEMPORARY PAYMENTS,'
and
the
number assigned to eacli,
see
page
GROUP
1905;
199
COMPARATIVE SUMMARY,
1902
TO 1905— Continued,
94.]
IV.— CITIES
HAVING A POPULATION OF
30,000
TO
50,000
PAYMENTS FOB Wdustrial EXPENSES^ontinued.
IN
1905.— Continued.
s
.
STATISTICS OF CITIES.
200
Table 7.— PAYMENTS
[i'or
a
list of
the
cities in
FOR INTEREST ON DEBT OBLIGATIONS:
1905.
each state arranged alphahetioally and the number assigned to each, see page
CLASSIFIED BY DIVISION OF THE
GOVERNMENT OF THE CITY
PAYING.
CLASSIFIED BY PAYEE.
Payments to
City
Total
gross
num-
payments
ber.
for
interest.
public.
Payments
to funds
Net or corporate.^
and
Paid or payable from-
rary
(accrued
Total.
General
revenues.^
Grand
total
H
York, N.y..
Chicago, III
Philadelphia, Pa..
St. Louis, Mo
Boston, Mass
Baltimore, Md
Cleveland, Ohio...
Y
Buflalo, N.
San Francisco, Cal
Pittsburg,
Pa
Cincinnati, Ohio...
Detroit, Mich
Milwaukee, Wis .
New Orleans, La.
Washington, D. C.
.
$17,796,826
$362,848
$9,431,297
659
716,295
462,026
466, 609
12,112,454
2,811,392
1,693,245
1,179,735
174,384
100, 630
52, 148
35,786
7,656,294
1,155,282
431,079
288, 642
$52,673,687
$52,310,839
40,693,308
9,375,220
7, 153, 765
4,882,693
33,137,012
8,219,938
6,722,686
4,594,051
32,962,628
8,119,408
6,670,638
4,568,266
I.— CITIES
HAVING A POPULATION OF
$21,601,846
2,732,706
2, 344, 561
809,924
4,992,179
1,603,200
1,057,339
755,927
165, 474
1,061,612
1,630,098
330,869
345,918
903, 121
478,933
'$18,590,609
Industrial
income.*
the gov-
ernment
19,313,615
4,691,721
4,625,267
2,911,921
1, 536,
300,000
City gov-
School
ernment.
districts.
OR OVER IN
1905.
divisions
of the
govern-
ment
of the city
(interest
transfers).'
$31,342,524 $3,171,489
$62,104,984
GROUP
New
Special
assess-
ments.
interest) fi
Other
divi-
sions of
TempoTotal.
Group I
Group
Group III
Group IV
94.]
of
the city.
$59,010,579 $1, 449, 461
$1,644,944
230,677
433,718
459,921
325,145
1,146,244
385
8,867,103
8,880,778
4, 348, 315
39, 316,
274, 399
13,068
211,233
.
.. ... .. .
GENERAL TABLES.
Table
[For a
7.
201
-PAYMENTS FOR INTEREST ON DEBT OBLIGATIONS:
list of
the cities in each state arranged alphabetically and the
GROUP
III.-CITIES
HAVING A POPULATION OF
1905-Contmued.
number assigned to
50,000
TO
100,000
each, see page
IN
1905.
CLASSIFIED BY DIVISION OF THE
GOVERNMENT OF THE CITY
PAYING.
CLASSIFIED BY PAYEE.
Payments to
94.]
public.
Total
City
Payments
num-
payments
ber.
Jor
interest.
to funds
Net or corporate.^
and
Tempo-
Paid or payable from-
Total.
Total.
General
revenues.2
Wash
Seattle,
Dayton, Ohio
Albany, N.Y
Grand Eapids, Mich
Cambridge, Mass
Lowell, Mass
Hartford, Coim
Nashville,
$509,227
150,358
163,941
99,058
425,816
$506,863
149, 457
153, 412
97,458
422,772
$233, 057
100, 660
182,494
179,984
234,911
64,736
322,969
180, 841
179,984
233,037
63, 932
322,969
177,090
125, 787
205,997
45,223
248, 798
103, 670
162,919
91,592
136, 696
62, 636
182,806
48,
75,
79,
62,
105,
258, 379
Heading, Pa
Richmond,
$509,227
161,948
181, 903
101, 603
445,389
64,736
376, 385
180,841
Va
Term
81, 135
29,016
148, 946
79, 531
Lynn, Mass
219,388
154,097
91, 664
137,947
62,854
184, 120
131,261
621831
131,206
62,831
127, 445
209, 461
197, 541
91, 531
196, 565
61, 648
62, 736
122, 146
50,921
88,571
60,921
59,296
50,921
100,777
172,223
158, 640
153,224
80,847
92,217
172,223
158,640
153,224
78,919
91,603
172,223
168,246
163,224
78,919
67,684
66,173
289,077
49,601
59,083
105,882
91,664
Troy, N.Y
Des Moines, Iowa.
New Bedford, Mass
.
Springfield,
Mass
96,812
50,921
Oakland, Cal
Lawrence, Mass.
Somerville, Mass.
Kansas
City,
.
Kans
Savaimah, Ga
Hoboken, N. J
Peoria,
111
Duluth, Minn
Utica, N. Y
Manchester, N. H
Evansville, Ind...
Y
Yonkers, N.
San Antonio, Tex
Elizabeth, N. J
Waterbury, Conn
Salt Lake City, Utah.
Erie,
Pa
Wilkesbarre,
Schenectady,
Norfolk, Va
Pa
N.Y.
Houston, Tex...
289, 621
49, 601
78, 015
107, 890
199,777
99, 356
126,865
69, 634
165, 434
51, 564
26,947
570
276, 459
112,
197,987
155, 693
89,099
144, 156
Charleston, S. C
Harrisburg, Pa..
Portland, Me
DaUas, Tex
Tacoma, Wash
Terre Haute, Ind.
Youngstown, Ohio.
.
119,493
243,027
24,239
55, 670
188, 731
99, 366
124,280
65, 611
166, 434
62,736
ments.3
$139,246
13,864
18,672
19, 483
288, 351
Trenton, N.J
Wilmington, Del.
Camden, N. J
Bridgeport, Conn.
194, 674
Special
assess-
667
467
743
636
514
76, 530
"5,363
47,077
164,222
43, 787
24, 490
81, 882
"h',8ii
188, 644
112, 649
7,995
95,961
124,280
95,961
123,280
30, 224
146,263
158,322
901
529
1,600
3,043
54,197
27,040
16, 675
1,874
804
77,291
19,047
52,416
376, 386
180, 841
577
194, 674
91, 664
148,945
77,607
219, 388
62,680
96
976
2,960
11,910
5,281
209, 451
32,010
614
8,560
100,777
172,223
150,714
153,224
80,847
128, 981
32,384
45,680
900
176
1,633
1,511
644
96,812
12,050
42,865
241, 191
57,722
12,056
$1,924
2,270
27,929
37,920
7,926
7,454
48,430
7,375
49, 601
33, 640
24,000
18,932
2,008
68,000
87
3,405
33.961
11 977
1,326
7,112
'"i,'666
;
33,204
32,845
24, 535
107, 510
249,202
248,189
197,961
50,238
197, 987
137, 303
192, 637
137, 303
5,450
76,706
133, 667
197,987
137, 303
71, 708
133, 606
106, 669
236, 661
105, 366
234, 743
24,110
61, 143
23,902
50,433
99,790
117,762
19, 773
19, 345
9,895
24,276
2,960
260
20,000
51, 661
19, 599
36, 360
"34,'27i'
11,046
2,585
4,123
18, 360
2,097
"i,"6i3'
3,997
161
12,991
4,129
21,688
82,456
445, 389
3,761
123,222
6,541
$93,945
26,936
326
8,920
82'
$415, 282
135, 013
181, 903
182, 494
200, 657
10,998
16, 677
35, 268
of
the city.
i
2,510
23,468
40,
the
governof
ment
74,420
29,275
26, 632
107, 510
30,896
133, 506
27,962
2,445
19, 574
3,751
1,178
72
1.251
218
1,316
divisions
School
districts.
$11, 590
60, 641
49,601
68,130
105,882
64, 185
$2, 364
033
53,606
48, 959
134,421
28,722
16, 125
61,590
the gov-
ernment
.
$134, 560
35,
City government.
of the city
(interest
transfers)
75,796
107, 544
"8,"697
66,997
Industrial
income.^
64,
69,422
287, 444
interest) .s
74, 171
73, 520
111, 582
82,460
rary
(accrued
Other
divi-
sions of
303
6,576
104,000
908
9,500
208
710
78,015
103, 461
199,
96,
126,
69,
133,
4,429
777
356
865
634
126
44, 366
20,897
315
5,060
27,257
112, 570
276, 459
18,390
13, 394
10, 489
197,987
165, 393
67,223
144,156
13,824
7,376
129
4,527
119,493
209,849
20,711
48,950
7,198
6,050
300
21,876
33, 178
3,528
6,720
Net or corporate interest payments are the gross interest payments to public less the accrued interest payments incUided therein.
Included in Table 6 as general expenses for interest.
Included in Table 5 as special service expenses for interest.
< Included in Table 6 as industrial expenses for interest.
6 Accrued interest received from the public at the time of issue of bonds by the city government or other division of the government of the city, and paid at the
^
2
3
payment thereafter.
Payments to sinking, investment, and public trust funds by divisions
held or purchased by aucli funds.
first interest
«
rities
of the
government
of the city, or to such divisions
by such funds, as interest on city secu-
—
.
...
.
. ....
.
STATISTICS OF CITIES.
202
FOR INTEREST ON DEBT OBLIGATIONS:
Table T.—PAYMENTS
[For a
list of
the cities in each state arranged alphabeticaUy and the
GROUP
IV.-CITIES
number
HAVING A POPULATION OF
30,000
1905— Continued.
assigned to each, see page
TO
50,000
IN
94.]
1905.
CLASSIFIED BY DIVISION OF THE
GOVERNMENT OF THE CITY
CLASSIFIED BY PAYEE.
PAYINfl.
Payments to public.
Total
gross
City
nuiu-
Payments
to funds
Net or corporate.!
payments
and
for
interest.
ber.
TempoPaid or payable fromTotal.
Total.
General
revenues.'
Fort Wayne, Ind.
Holyoke, Mass
Akron, Ohio
Broolcton, Mass..
Saginaw. Mich
Lincoln, Nebr.
$39,214
123,849
64,428
123,384
79,943
73, 403
39, 768
86, 761
59, 408
.
Lancaster, Pa...
Covington, Ky..
Altoona, Pa'
Spokane, Wash.
218,312
Birmingham, Ala.
.
100
101
102
Pawtuoket, E. I
South Bend, Ind
Binghamton, N. Y.
Augusta, Ga.-..
103
104
105
106
107
Bayonne, N. J.
Mobile, Ala
Johnstown, Pa..
McKeesport, Pa.
Dubuque, Iowa
108
109
110
111
112
Butte,
113
114
115
116
117
AUentown, Pa
99
.
.
.
Mont
Wheeling, W. Va.
Sioux City, Iowa.
Bay
City, Mich.'..
Davenport, Iowa..
Montgomery, Ala.
East
St. Louis, 111
.
Ark.
Little Rock,
Quincy, IlL
118
119
120
121
122
York, Pa
Springileld,
111.
Maiden, Mass..
Canton, Ohio..
124
Passaic, N. J
Haverhill, Mass
125
126
Topeka, Kans
Salem, Mass
127
Atlantic City, N. J
128
129
Chester,
Chelsea,
123
Pa
Mass ..
Newton, Mass.
130
131
132
Superior, Wis..
133
134
135
136
137
Knoxviiie, Tenn
Newcastle, Pa
138
139
140
141
142
Chattanooga, Term..
143
144
145
146
Auburn, N.
147
148
149
150
Kalamazoo, Mich.
Ehnira, N. Y..
Jacksonville, Fla
South Omaha, Nebr.
Eockford,
J'oplin,
43,231
31,059
83,070
111
Mo
1.
Joliet, 111
Wichita,
Kans
Taunton, Mass
Sacramento, Cal.
151
Oshkosh, Wis
152
153
154
Pueblo, Colo
.
La
Britain, ConnCrosse, Wis
54,986
218,062
173, 277
179,881
43,261
31,069
83,070
38, 642
19, 626
196',
17,
307
149
49, 102
67,224
53,941
26,230
90,514
72,819
123,391
77,037
12, 184
$34,765
118,340
66, 116
112,087
77,142
$22, 772
73,259
38,223
86,757
63,730
211,694
66, 721
22, 308
74,970
35,276
56, 727
20,485
19, 167
206
13,433
34,070
"27,"549'
173,039
179,881
43,261
31,069
83,070
126, 466
43,574
100,691
196,307
17, 149
49, 102
67,224
69,995
120,577
17, 149
28, 592
41,665
21,346
51,088
37,471
53,697
26,230
90, 614
72,277
36,446
18,256
21,323
86,794
36,289
1,025
6,446
38,542
19,526
122,376
77,037
12,184
27, 107
47, 793
123,266
16,025
26, 705
14,053
19,526
79,660
53,859
12, 184
47,793
40, 773
49,079
70,368
56, 110
696
1,266
10,708
'36,'
267, 518
96,8-.0
265, 8SC
31, 737
31,737
42,856
42, 83v)
74,661
20,711
67, 651
62,228
25,594
74,661
20,711
73, 161
67, 651
52, 228
26, 577
74,C61
20, 711
67,561
51,444
26,577
51,664
10,655
61,664
10,665
82,096
67, 742
44,970
51,273
10, 627
81,372
67, 696
44,970
51, 273
8,430
70,572
43,351
43,970
2,197
10,800
24,345
1,000
26,309
26, 903
25,309
25,340
14,
101, 781
101, 781
26,072
26,072
7,451
25,076
63,501
14,648
20,939
55,966
88,252
10,874
20,608
55,966
87, 664
7,291
17,277
48, 410
42,284
1,531
844
19,844
114, 522
62, 133
114, 522
62, 133
19, 478
19,844
111,390
52, 133
19, 478
16, 720
64,800
27, 873
6,081
26,
25,
112,
28,
309
903
589
072
20,939
55,966
94,609
10,874
25,417
37,983
97,844
37,983
34,016
56,374
13,743
41, 176
49,428
19, 127
1,756
1,016
324
824
8,163
1,224
218
2,979
3,852
9,125
10, 445
62,249
851
1,129
393
3,489
40,466
108,681
1,004
1,682
26, 141
'23,'566
8,'662
1,837
13,662
2,960
3,967
157, 155
19, 566
42,866
542
66, 371
39,440
20,295
86, 477
12, 171
322
5,218
2,016
3,413
1,500
1,760
26,375
8,512
'
391
28
724
46
563
38,280
2,912
10,
19,873
24,260
9,460
of
the city.
"2,"i85
64,237
30, 635
86,340
44,918
178,006
9,166
9,123
421
14,490
40,306
111,995
36,922
11,394
31,807
66,321
7,820
8,118
18,670
903
10,045
7,196
21,869
12, 406
123,391
59,528
6,936
18,428
7,120
17,509
972
5,276
40,641
29, 443
50, 109
130,042
64,324
7,152
12,554
455
2,977
33,261
78,661
74,389
33, 482
126, 884
33, 707
123,985
352,995
31,737
43, 178
16,011
.3,720
14,374
24,986
7,236
8,462
3,270
5,997
91, 496
80, 776
66,
234
11,109
26,903
112, 689
19,647
"3,'i32
19,844
72,524
6,267
S4,(
30,089
49,317
26,230
70,783
72,819
3,583
"'588'
$2,188
$37,026
123,849
56,608
123,384
77, 768
14,947
45,910
94, 609
10,874
3,124
26, 717
808
331
45,380
5,760
of the
govern-
ment
61,664
4,668
9,400
13,033
11, 264
560
3,331
7,666
districts.
74,661
12,249
67,651
48,968
25, 694
:
3,037
265
ernment.
277
189
166
971
83,070
2,663
244
393
27, 607
School
173,
208,
35,
26,
2,363
1,375
4,244
9,749
4,422
250
10,754
11,436
6,322
23,178
29
1,617
238
28,995
4,907
3,720
25,280
40,943
123,985
352,995
31, 737
43,178
109, 733
27,925
50, 444
22, 690
23,924
6,368
5,100
20, 296
33,261
C8, 216
99,376
31,645
113,222
24, 136
116
18
4
1,256
4,074
7,631
10,675
2,734
23, 642
33,261
78, 661
99,375
33, 482
126,884
33,261
67, 366
98,246
31,252
$4, 449
9,350
'
47,793
40, 773
63,323
127,063
74,846
40,773
53,323
126, 739
74,022
of the city
(interest
782
622
67
3,000
66,616
8,540
4,088
69,017
19,
15,410
5,364
interest) .»
$1,435'
8,734
15,915
73, 118
19,660
54,812
7,804
129, 333
ernment
divisiona
City gov-
transfers).'
$772
43,370
1,672
65,360
20,128
$11,221
the gov-
rary
(accrued
Industrial
income.^
47,793
41,997
53,541
130,042
78,698
19,
New
38, 241
86, 761
40,297
19, 526
123,391
77,037
12,184
56,234
Wis
73,374
40, 134
Macon, Ga
Eacine,
709
77,209
134
56,512
26, 230
90, 514
72, 819
91, 496
80, 775
Woonsocket, R.
,66,897
-112,
101 241
Galveston, Tex
Fitchburg, Mass
Y
119,775
111,995
195, 307
19, 512
50,477
67,224
40,
Ohio
Springfleld,
173, 277
208, 189
$34, 765
Special
assess-
ments.^
Other
divi-
sions of
14,200
3,711
2,714
5,992
10,066
22, 125
19,873
52, 133
25,417.
Net or corporate interest payments are the gross interest payments to public
less the accrued interest payments included therein.
Included in Table 5 as general expenses for interest.
Included in Table 5 as special service expenses for interest.
* Included in Table 6 as industrial expenses for interest.
5 Accrued interest received from the public at the time of issue of bonds by the city government or other division of the government of the city, and paid at the
1
2
=
first interest
G
rities
payment
therea,fter.
Pajnnents to sinking, investment, and public trust funds by divisions of the government of the city, or to such divisions by such funds, as interest on city secuheld or purchased by such funds.
—
.. ..
GENERAL TABLES.
Table 8
203
—PAYMENTS FOR OUTLAYS, WITH
ASSOCIATED TEMPORARY PAYMENTS, CLASSIFIED BY PAYEE AND
BY CHARACTER AND OBJECT: 1905.
[For a
the cities in each state arranged alphabetically and the
list ol
number assigned
to each, see page'94.]
CLASSIFIED BY PAYEE.
Payments to
Classified
public.
by character.
Classified
by
object.
Payments to
Total
City
payments
num-
Temporary.
for
outlays.
ber.
PayCorporate.
ments in
error sub-
receipts.
I
Group, II
1187,028,199
$186,922,437
$184,157,646
129, 697, 698
129,678,291
24,916,579
18, 664, 340
13,663,227
127,892,825
24,311,601
18,436,337
13,516,883
outlays
24,946,400
18,710,524
13,673,577
Group III
Group IV
GROUP
New
York, N. Y...
Chicago, 111
Philaaelphia, Pa...
St. Louis, Mo
Boston, Mass
Baltimore, Md
Cleveland, Ohio...
Buffalo, N.
Y
San Francisco,
Pittsburg,
Cal.
Pa
dncinnati, Ohio...
Mich
Detroit,
Milwaukee, Wis. .
New Orleans, La.
Washington, D. C.
$62,307,629
15, 428, 111
15, 414, 191
6,711,580
5,005,257
7,959,218
6,711,580
5,006,257
7,955,742
$60,699,022
15, 406, 154
6,706,355
4,999,297
7,946,310
6,062,370
4, 340, 449
2,075,915
2,359,639
4,013,747
5,062,370
4,340,449
2,075,916
2,359,639
4,013,747
5,049,825
4,328,053
2,073,995
2,359,639
3,906,732
107
12,396
1,920
3,744,880
896
1,421,086
2,184,739
4,901,271
3, 740, 128
2,179,896
1, 418, 899
2,184,739
4,894,781
422
3,744,880
2,179,896
1,421,086
2,184,739
4,901,271
2, 179,
LoulsTille,
Ky
Indianapolis, Ind..
II.—CITIES
and
$1,600,338
1,522,901
638,973
1,107,727
1,247,806
$1,214,646
1,502,093
636,973
1,107,727
1,247,066
889,574
993,288
1,543,573
2,831,555
1,118,202
889,574
993,288
1,543,573
2,829,755
1,118,202
889,542
993,288
1,543,573
2,753,354
1,112,421
935,881
706, 129
1,705,417
400, 560
3,080,287
920,858
706, 129
1,705,417
387,562
3,080,287
920, 164
703, 716
1,704,933
386,562
2,979,923
527,022
350,572
Contract
work.
and
For
and funds
purchase
(service
of equip-
trans-
ment.
fers).'
miscella-
neous.
of real
property.
1,759,725
577,520
199,280
42,409
$7,884 $1,600,623
3,012
6,025
5,225
6,960
9,432
12,
$13,626,479 $30, 301, 485 $118,890,621
300,000
549
109, 459
827,478
718,858
19, 407
29, 821
062,454
103,976
184, 609
217, 626
160,922
$2, 148, 126
806,097
49, 619
207, 522
1,540,261
$957,204
1,335,017
317,613
235, 120
248,323
$2,011
13,920
636, 196
30,857
1,136,542
470,680
749,600
926,094
853, 996
975,962
092,261
261,723
582,521
108,542
9,600
159,717
338,899
182, 456
27,661
144,276
89,801
103, 194
188,365
39,326
2,302,469
1,479,743
973,535
1,909,863
129,953
290,939
144,093
53,480
4,901,271
93,943
47,993
35,088
OR OVER IN
276,523
113, 183
54,859
93,259
201,388
4,330
289, 617
212,077
67, 100
146, 982
3,435,625
TO
$65,745
330,279
300,000
$237,673
38, 445
IN
1,
1905.
$84,563
471, 428
108,713
76,875
17,154
13,525
6,664
49,222
65, 415
5,000
59,554
306,219
1,976
5,639
101,667
175, 123
140,995
4,160
678,334
670,935
1,098,284
1,919,092
1,042,516
170,196
112,601
121,273
425,938
47,388
31,220
31,711
89,339
37,511
22,163
50
1,000
97, 847
66,437
9,983
136,870
134,562
165,814
12,860
5,219
51,972
22,043
441,261
541,178
571,775
1,342,793
76,884
1,920,105
265,275
7,004
116,002
110, 144
72,225
23, 154
841
5,290
397,234
269,996
174, 154
487,803
293,541
44,464
15, 369
4,200
398,279
248,543
119,393
873,263
206,766
1,756
2,845
83,023
6,833
2,000
740
33,168
2,430
I
I
I
3,476
89, 156
$1,184,696
662,383
633,309
8S9, 470
1,089,561
$385, 692
46,184
10,350
1905.
490
100,000
$106,762
4, 142,
78,983,110
17,700,186
12,638,035
9,569,290
$4,468,332 $14,691,413
1,268,641
2,900,560
44,365
115, 374
139, 855
205, 134
1,491,562
1,614,674
438
$17,305,508 $6,798,344
11,393,464
2,514,076
1,943,209
1,464,769
26,301,525
1,656,290
1,494,262
849, 418
8,857,643
1,936,568
1,761,366
1,070,902
2,187
6,'
$13,975
Land.
wages.
HAVING A POPULATION OF
$1,600,338
1,522,901
638,973
1,107,727
1,247,806
Materials
Salaries
HAVING A POPULATION OF
$62,309,540
GROUP
Newark, N. J
Minneapolis, Minn.
Jersey City, N. J . .
I.— CITIES
offset
$185,857 $2,578,934
25,741
27, 458
28, 723
103,935
dustries,
Payments for
by
sequently
receipts
corrected
from
sales
by refund
Grand total
ments,
offices, in-
Total.
Group
depart-
For permanent improvements and additions.
$27, 761
20, 366
i
Providence, R.
St. Paul,
I..
Minn
Rochester, N. Y..
Kansas
Mo.
City,
Toledo, Ohio
Denver, Colo
Allegheny,
Pa
Columbus, Ohio...
Worcester, Mass.
Los Angeles, Cal.
Memphis, Tenn
Omaha, Nebr
New Haven,
Syracuse, N.
Soranton, Pa
Conn.
Y
Joseph, Mo
Paterson, N. J
Fall River, Mass...
Portland, Oreg
Atlanta, Ga
St.
305, 661
566,225
305,661
527,022
345,282
247,227
565,227
304,523
462,920
429, 163
374,259
1,076,800
284,097
462,920
429, 163
374,259
1,076,800
284,097
462,920
429, 163
373,713
1,076,800
283,753
527,022
350,572
247, 470
566,225
247, 470
1
104, 185
76, 474
5,299
781
454
2,413
434
2,517
71, 102
18, 461
18, 151
243
13,875
25,950
2,800
1,138
6,837
3,120
118, 455
188, 198
344
4,271
6,012
107,727
51,521
13, 169
11,850
Connected with permanent improvements'and additions.
45,108
$1,800
15,023
112, 148
67,780
43,929
162,218
12,258
28, 178
24,706
57, 471
3,840
50,037
66,928
1,867
2,170
56,010
'i2,'998
....
STATISTICS OF CITIES.
204
Table 8.—PAYMENTS
FOR OUTLAYS, WITH ASSOCIATED TEMPORARY PAYMENTS, CLASSIFIED BY PAYEE AND
BY CHARACTER AND OBJECT: 1905— Continued.
[For a
number assigned
the cities in each state arranged alphabetically and the
list or
GROUP
III.— CITIES
HAVING A POPULATION OF
60,000
TO
to each, see page 94.]
100,000
IN
1905.
CLASSIFIED BY PAYEE.
Payments to
Classified
public.
by character.
Classified
by
object.
Payments to
Total
City
payments
num-
depart-
For permanent improvements and additions.
Temporary.
merits,
for
ber.
offices, in-
outlays.
dustries,
Total.
Corporate.
PayPayments for
ments in
outlays
error suboffset by
sequently
receipts
corrected
Materials
Salaries
and
and
For
and funds
purchase
(service
of equip-
trans-
Land.
Contract
work.
$129,046
34,017
7,000
4,350
70,732
$2,372,720
620,863
340,069
265,963
246, 812
$339,909
66, 146
34, 320
61, 747
261,004
$75, 408
531
$6,294
919
26,360
187
727
673
710
30, 517
24, 603
24, 449
6,895
59
miscella-
ment.
fers)
.'
sales
by refund from
of real
receipts.
Wash
Seattle,
Dayton, Ohio
Albany, N. Y
Grand Rapids, Mich.
Cambridge, Mass
Lowell, Mass
Hartford, Conn
Reading, Pa
Richnaond, Va
Nashville,
Tenn
Trenton, N.J
Wilmingjton, Del
Camden, N. J
Bridgeport, Conn
Lynn, Mass
Troy, N. Y
Des Moines, Iowa
New Bedford, Mass.
Mass
Springfield,
Oakland, Cal
Lawrence, Mass
Mass
Kans.
Somerville,
Kansas
City,
$3,171,383
643,824
409,669
376,588
929, 489
$3, 171, 383
643,824
409, 669
370,294
928,570
$3,171,383
643,619
406,923
370,294
928,570
184,534
917,998
313, 893
700,827
182,005
177,639
917,939
313, 893
700, 827
182,005
177,639
917,939
313,893
700, 827
161; 815
373,925
304,539
101,431
247,805
259, 498
373,925
304,539
101,431
247,805
259, 478
370,413,
304, 639
101,431
502,802
353,607
189,654
443,273
791,785
602,802
353, 607
187,870
120, 348
181, 123
119, 618
157, 869
223, 789
223,789
Savannah, Ua
Hoboken, N.J
,326,780
Peoria, lU
146,547
417, 473
368,009
126, 196
95,376
62.263
Duluth Minn
Utica, N. Y
Manchester, N. H
Evansville, Ind
,
Yonkers, N. Y
San Antonio, Tex
EUzabeth, N. J
272, 191
Waterbury Conn
Lake City, Utah
,
Salt
Erie,
196,050
102,668
279, 603
608,466
Pa
61,275
26, 616
34,608
20,720
35,587
213, 637
1,641
58,787
66,979
160, 822
143, 564
98, 819
29,874
502,802
353, 607
186, 185
362,698
791,736
37,010
42,361
15, 817
68, 609
30,030
311,672
33,455
2,020
50,669
19, 190
1,685
75,000
667
49
200
1,200
4,600
22,282
57
9,049
28,340
35, 849
86,874
17,
806
22, 407
6,614
115,364
42,479
30,766
48, 828
20
7,227
2,118
43,277
63, 609
13,051
6,828
24, 396
16,271
13,658
1,684
6,108
21,292
32, 386
11,085
2,350
730
23,264
19, 510
43,326
30,977
501
167,982
34,016
67, 861
221
13,644
2,220
1,886
30,930
8,236
2,150
27,888
28, 492
17,008
2,630
103,310
3' 19, 666
302,990
25,606
66, 417
21,643
62, 606
2,585
45,481
13, 118
6,800
16,C84
22,066
7,101
5,975
10,502
890
533
478
25,609
9,993
13,946
14,508
167
865
53,384
68, 196
15,
199, 161
43,660
42,376
48,884
64,790
47,000
252,960
200
9,591
8,424
27,900
68, 630
56,648
23,812
21,939
666
100
3,800
11,600
3,000
41,819
12, 567
141,904
25,024
281,896
13,916
8,352
1,533
2,540
40,538
10, 415
28,081
43, 130
476
32,693
85,941
1,110,302
166, 467
176,908
38, 339
117,915
750
27,076
18,658
4,408
2,774
6,960
279, 603
4,980
156, 137
19,
49,045
372,604
209, 476
48,280
372,604
209, 476
135,
47,
372,
207,
203,612
1,275,756
159,467
234,522
203, 612
1,275,766
159. 467
234, 522
203,
1,276,
159,
4,
.58,901
6,391
16,351
14, 191
1,719
9,260
I
720,834.
17,
193,
57,
77,
118,
440,
196,
50
141,066
261,278
110, 486
261,820
7,162
11,164
23,326
1,400
8,277
65,769
16, 796
27, 869
97,825
271,
155, 137
1
3,144
79,548
4,099
666,
268,
615,
120,
1,973
6,329
12,816
169,557
Charleston, S. C
Harrisburg, Pa
Portland, Me
.
'
7,400
96, 101
31, 378
10, 966
146,
417,
358,
117,
77,
368,009
126, 126
95, 376
89,759
80,927
19,015
,W, 192
14,069
247,806
269, 460
113, 131
156, 669
146, 647
417, 473
$254,300
15,646
17,116
24,908
342,491
19,268
98,973
3,612
21,029
Houston, Tex
Youngstown, Ohio
20, 190
219,289
304,480
52,263
326,780
52.253
271,815
196,060
102, 658
279,603
608. 466
$3,746
282,
253,
418,
169,
263, 674
418, 497
Terre Haute, Ind
791,786
$205
303,889
263, 674
418,497
169, 557
Wilkesbarre, Pa
Schenectady, N. Y..
Norfolk, Va
Dallas, Tex
Tacoma, Wash
438, 166
property.
16, 191
25, 180
064
Connected with permanent improvements and additions.
243, 130
345, 894
376
608
12,240
3,659
10,544
11,300
14, 116
765
—
.
.. .
.
..
. .
GENERAL TABLES.
Table 8.—PAYMENTS
205
FOR OUTLAYS, WITH ASSOCIATED TEMPORARY PAYMENTS,
BY CHARACTER AND OBJECT: 1905— Continued.
CLASSI-FIED
BY PAYEE AND
'
[For a
list of
the cities in eacli state arranged alphabetically and the number assigned to each, see page
GROUP IV.—CITIES HAVING A POPULATION OF
30,000
TO
50,000
IN
94.]
1905.
CLASSIFIED BY PAYEE.
Payments to
Classified
public.
by character.
Classified
by
object.
Payments to
Total
payments
depart-
For permanent improvements and additions.
Temporary.
ments,
for
outlays.
offices, in-
dustries
Total.
Payments for
PayCorporate.
ments in
error sub-
outlays
offset
by
sequently
receipts
corrected
from sales
by refund
Lincoln, Nebr.
$325,939
274,376
236, 782
325, 134
384,903
J326,
274,
236,
323,
168
116
226, 168
225,
268,
122,
267,
225.
268,
122,
267.
.
Lancaster, Pa..
Covington, Ky..
Altoona, Pa
268,116
122, 324
267, 159
659, 803
324
169
659,803
Spokane, Wash.
Birmingham, Ala.
939
376
782
822
383,503
$325,939
274, 701
236, 782
327, 971
384, 903
5,659
1,328
730
782
876
867
80,653
536, 730
Bayonne, N. J...
Mobile, Ala
Johnstown, Pa
McKeesport, Pa.
Dubuque, Iowa..
96,053
178, 327
57,898
180, 270
62, 511
96,063
178, 327
57, 898
180,270
62, 511
96,053
176, 486
57,898
180, 270
62, 511
110,
57, 481
126, 894
139, 388
251, 147
264, 294
168,388
126,894
139, 388
261, 147
264,294
125;
44
Butte,
Mont
Springfield, Ohio,
Wheeling, W. Va.
Sioux City, Iowa.
Bay
City,
Mich
. .
Allentown, Pa
Davenport, Iowa..
Montgomery, Ala..
East
St. Louis, 111.
Ark.
Little Rock,
Quincy, 111
York, Pa
Springfield,
111.
Maiden, Mass..
Canton, Ohio..
Passaic, N. J
Haverhill, Mass
Topeka, Kans
Salem, Mass
Atlantic City, N.
J'.
Chester, Pa
Chelsea, Mass..
.
Elmira, N. Y.
Knoxville, Tenn
Newcastle, Pa .
Jacksonville, Fla
.-
South Omaha, Nebr.
Rookford,
111
782
418, 361
160, 867
79, 439
357
839
725
170
545
118,
375,
211,
380,
131,
147, 475
226,879
298, 929
74, 522
188,509
147, 475
225, 879
298, 929
73,0''6
116,
226,
29S,
188,509
73,
187,
67, 610
65,801
252, 188
252, 608
457, 398
59,688
62, 707
252, 188
252, 608
467, 319
29,550
80,579
272, 405
197,096
29,650
79,094
261, 995
196, 890
119, 161
119, 161
252, 188
252, 608
457, 398
47,741
95,066
205, 376
221,369
108, 335
47,741
95,065
205, 376
221, 369
108, 652
712
158, 712
25,811
121,088
695,224
119,575
25,811
114,725
147, 138
110,235
73,481
114, 725
Joliet, 111
114,725
147, 138
110, 526
73,481
Kalamazoo, Mich.
230, 969
Mo
Macon, Ga
Racine,
158,
121,
605,
119,
121,088
Galveston, Tex
Fitchburg, Mass
Auburn,
168, 712
605, 224
120, 317
N.Y
Wis
Woonsooket, R.
I-
I
I.
!
6,750
84, 699
152, 186
97
14,607
4,700
65, 515
1,486
346
91,997
27, 924
12, 447
4,607
1,740
6,852
10,311
13, 825
53, 172
892
70, 756
46, 748
168, 193
226, 598
620
7,715
25
42,076
159
21,
115, 697
329, 745
230
4,224
2,430
9,423
16. 663
11, 767
21. 664
773
900
10, 462
2,098
411
3,907
4,000
12,
6,334
5,017
248
8,815
6,000
1,210
2,946
30, 499
400
3,760
11,081
174
2,425
15,
12,
1,400
6,000
306
3,876
28,142
103, 219
'2,837
38,874
2,564
5,488
14,292
10,039
3,296
45,
$325
34, 141
22, 696
34,872
30, 800
11,017
10,015
16, 167
10, 666
14,
$10,917
12,435
642
448,557
47, 192
361,051
119, 391
46, 539
12,481
13,003
2,984
627
23,062
24, 639
13, 774
131
$12, 783
492
961
12,661
10,816
9,361
-10, 342
9,520
235, 911
16,238
6,939
726
38,240
16,812
400
17,799
168,757
9,056
4,329
3,861
$286,
114,
201,
107,
314,
721
101
16, 283
14,
13, 600
64, 243
20,036
18, 684
8,957
1,169
85
4,410
fers).!
148,980
220, 646
110, 402
222,018
369,851
17,305
11,460
4,723
1,700
9,207
3,726
684
46,
106,
9,460
3,829
3,375
43, 790
92, 715
14, 178
8,500
138,904
34, 667
345, 912
102, 178
9,634
200
133, 612
178, 394
234, 752
30, 648
5,148
16,506
1,752
28, 375
116, 221
14,062
7,797
50,717
36,957
17,026
205,034
105, 297
454, 463
15,
324
279
62, 627
189, 343
714
2,204
1,446
10,331
14, 517
32,289
93, 491
1,102
49, 100
103,842
3,784
6,221
2,935
4,525
1,358
3,610
4,027
10,000
4,242'
2,639
27, 723
132, 747
102, 790
601, 519
5,366
3,490
162
152
^7,074
86
1,943
4,148
2,206
7,478
6,974
106,200
137,288
63, 222
54,918
1,576
274
20,720
4,551
2,926
1,416
3,839
9,315
143,353
67,069
31,702
136, 851
33,985
44,166
23,183
12, 162
6,452
4,913
15,713
2,581
14,
19,
146,736
110, 235
73,481
150
42,518
6,341
16,816
13,780
7,648
j
Wichita,
Kans
—
Taunton, Mass
Sacramento, Cal.
Oshkosh, Wis
Pueblo, Colo
New Britain,
La
Crosse,
Coim.
Wis
119,188
97, 302
186,323
86,
339,
139,
175,
516
310
499
586
;
119,188
97, 302
185, 323
86, 515
339,310
139, 499
175, 586
1
230, 862
119, 188
97, 302
185, 323
72,270
86,615
339, 310
133, 427
175, 586
2,584
119, 161
264
526
357
608
42,229
43,
92,
126,
194,
47, 741
95,065
205, 376
221,261
108, 335
088
224
576
26,811
Chattanooga, Tenn.
Joplin,
1,000
'i5,"6o6
30, 429
trans-
41, 328
25,881
71,224
35,904
843
17,000
750
9,816
236!
118,
375,
212,
380,
131,
$11,085
48,735
1,841
1,976
miscella-
(service
ment.
neous.
130, 925
139
118,357
839
725
170
545
375,
212,
380,
131,
29,550
83,163
272, 405
197,096
119,161
Newton, Mass
Superior, Wis
.384,
14,429
57,386
8,308
94,780
18, 989
11, 186
536,
384,
418,
160,
.
?1,280
1,400
168
116
324
159
659,803
536,730
384, 782
418,876
160,867
80,553
.
Land.
and
and funds
of equip-
property.
S32
Pawtuoket, R. I
South Bend, Ind
Binghamton, N. Y.
Augusta, Ga
. - -
and
wages.
Contract
work.
For
purchase
of real
receipts.
Fort Wayne, Ind.
Holyoke, Mass
Akron, Ohio
Brockton, Mass..
Saginaw, Mich
Materials
Salaries
242, 466
6,072
additions.
Connected with permanent improvements and
336
164,804
49,
2,536
1,684
54, 686
281
16,088
482
10,051
317
...
.
STATISTICS OF CITIES.
206
Table 9.—PAYMENTS
FOR OUTLAYS, WITH ASSOCIATED TEMPORARY PAYMENTS,' CLASSIFIED BY
[For a
Jist ol
the cities in each state arranged alphabetically
CLASSIFIED BY DEPARTMENTS, OFAND INDUSTRIES.
CLASSIFIED BY RESOURCES FROM WHICH PAID OR PAYABLE.
FICES, ACCOUNTS,
Groups of departments,
and accounts.
Receipts from special assessments.^
City
Total pay-
num-
ments
for
outlays.
ber.
Receipts
from general bonds.!
Receipts
from general revenues.
For health
Total.
Grand
total
$187,028,199
Group I
Group II
Group III
Group IV
129,697,698
24.946,400
18; 710, 524
13,673,577
GROUP
New York, N.Y..
Cffloago, 111
Pliiladelphia, Pa.
St. Louis, Mo:
Baltimore,
Md
Cleveland, Ohio.
Buffalo, N.Y.....
San Francisco, Cal
Pittsburg, Pa
.
Cincinnati, Ohio.
Detroit, Mich
.
Milwaukee, Wis.
New Orleans, La.
Washington, D. C.
.
$62, 309, 640
5,062,370
4,340,449
2,076,915
2,359,639
4,013,747
3,744,880
2,179,896
1,421,086
739
4,901,271
2, 184,
76,506.608
6,000,609
6,990,657
4.962,387
I.— CITIES
16,428,111
6,711,680
5,005,267
7y 959, 218
Boston, Mass
$93, 459, 161
$53,694,293 $39,974,745
32,693,073
9,821,228
6,458,929
4,621,063
20,499,017
9, 124, 663
6,260,938
4,090,127
conserva-
For high-
tion and
sanitation.
ways.
$7,296,667 $32,002,631
3,637,363.
1,744,301
1,205,615
709.388
HAVING A POPULATION OF
$.51,855,619
3,2,51,076
2,767,882
offices,
300,000
690
7,246,963
4.695,964
3,364,914
16, 694,
For
in-
dustries.
General
government.
Protection
$6, 141, 443
547
$141,981,843
$3,045,773
166,964
133,399
359.369
16; 825
94,762,669
20,637,369
14,903,109
11,678,706
2,080,227
662,115
246, 599
66,832
.$675,
OR OVER IN
1906.
of
life
and
property.
460
1,200,279
502,282
313,432
4, 126,
GENERAL TABLES.
207
RESOURCES PROM WHICH PAID, AND BY DEPARTMENTS, OFFICES, ACCOUNTS, AND INDUSTRIES:
and the number assigned to
1905.
each, see page 94.]
CLASSIFIED BY DEPARTMENTS, OFFICES, ACCOUNTS, AND INDUSTKIES— continued.
Groups
of departments, offices,
and accounts — Continued.
Industries.
City
num-
Health conservation
Highways.
and sanitation.
Education.
Charities
and cor-
Sewers.
All other.
Paving.
Side-
walks.
rections.
All other.
$20,279,074 $1,850,074 $24,084,764 $3 086,372 $36,602,431
12,730,407
3,604,363
2,086,331
1,858,973
1,644,994
103,613
92,128
109,339
11,422,318 1,071,272
566,411
5,345,227
3,792,037
966,238
492,461
3,525,182
Schools.
$2,436,688 $29,273,710
26,500,703 2,068,163
3,962,760
290,654
3,708,662
25,078
2,430,306
52,793
GROUP
I.— CITIES
i$16,2a0,571
20,678,816
3,680,912
2,726,530
2,287,463
ber.
MiscelRecreation. laneLibraries,
ous.
art gal-
works.
$3,411,228 $11,751,099 $19,187
2,384.963
494,607
315,687
215,971
10,153,635
808,953
462,537
335,974
1,712
17,475
300,000
$45,046,356
34,936,039
4,309,031
3,807,416
1,994,871
OR OVER IN
$22,997,406 $2,214,225 $19,834,726
14,240,631
4,131,764
2,890,325
1,734,695
841,088
2,486,200
76,262
1,651,370
49,962
4,780
170,052
23,240
2,067,101
1,137,077
1,275,524
1,033,829
$1,492,406
28,550
37,574
72,634
41,926
$5,507,217
2,169,993
193,636
44,398
69,730
$18,274,985
2,678,667
1,366,048
668,694
2,625,043
74,437
857,915
51,711
158,514
228,936
2,673
159,813
148,466
735
10,877
270,476
928,569
247,538
715,691
162,370
10,820
75,789
10,740
776,982
412,389
1,068,107
37,381
17,009
72,222
333,049
348,259
80,389
248,321
601,217
153,561
19,661
412,342
29,703
168,813
306,311
1,807
674,118
114,286
3,309,889
772,520
348,981
49,625
1,863,218
423,747
619,301
348,981
49,625
1,863,218
330,248
220,639
277,360
1,192,427
1,229,189
9,104
4,000
774,129
631,720
375,315
392,129
66,516
86,477
301,667
161,134
34,316
217,138
29,812
36,617
16,759
12,756
1,663
1,126,289
468,993
118,052
215,529
1,069,716
1,125,289
389,023
116,374
180,608
1,059,716
$765,427
280,466
4,395
17,034
24,786
11,345
307,483
149,826
188,266
1,000
1,414,204
GROUP
1121,978
210,108
107,378
17,332
184,219
131,005
127,331
103,323
448,294
83,072
148,852
32,262
442,475
94,055
547,365
111,329
119,211
55,982
81,992
68,720
1.53,239
33,483
39,835
69,545
71,978
16,807
890,.686
217,926
188,614
II.— CITIES
6
$1,712
672,604
126,242
196,089
19,391
HAVING A POPULATION OF
100,000
TO
300,000
IN
.
581,017
205,923
19,267,123
177,277
336,073
64,263
$13,892,828
$4,382,157
1,313,244 $1,357,316
1,366,048
667,214
1,380
s
2,288,857
44,617
9,442
104,990
$665,775
13,143
22,893
15,496
2,917,261
938,287
638,389
1,450,072
1,427,285
1906.
$3,644,857
362,017
1,914,800
936,192
»$2, 165,022
Ail other.
gas works.
and
museums.
leries,
HAVING A POPULATION OF
$1,307,662 $12,753,317
Water-
Total.
Electric
light and
1905.
2,886,142
153,219
1,678
34,921
2
..... .
,...
STATISTICS OF CITIES.
208
Table 9.— PAYMENTS
FOR OUTLAYS, WITH ASSOCIATED TEMPORARY PAYMENTS,' CLASSIFIED
[For a
GROJP
III.— CITIES
HAVING A POPULATION OF
CLASSIFIED BY RESOURCES
TO
50,000
100,000
list of
the cities in eacli state arranged aiptiabetic
IN 1905-Continuod.
CLASSIFIED BY DEPARTMENTS, O
AND INDUSTRIE
FROM WHICH PAID OK PAYABLE.
FICES, ACCOUNTS,
Groups Of departments,
and accounts.
Receipts from special assessments.
City
Total pay-
num-
ments
for
outlays.
ber.
Receipts
Receipts
from general bonds.!'
from general reve-
For health
nues.
Total.
Trenton,
N.J
Wilmington, Del
Camden, N.
.
J
Bridgeport, Conn.
$373,925
304, 539
101,431
247, 805
8181, 133
121, 689
54, 261
149, 178
19, 131
115,988
248,765
92,923
10,743
502,802
353,607
189, 554
443,273
791, 785
340,389
20,000
160,849
23,221
Lynn, Mass
Troy, N. Y
Des Moines, Iowa.
New Bedford, Mass.
.
Springfield,
Mass
Oakland, Cal
Lawrence, Mass
Somerville, Mass.
Peoria,
111
Duiuth, Minn
Utica, N.
Y
Manchester, N. H.
Evansville, Ind. ..
Yonkers, N. Y
San Antonio, Tex
Elizabeth,
N.J
Waterbury, Conn
Lake City, Utah.
Salt
Erie,
244, 601
309, 172
120,348
.
Kansas City, Kans
Savannah, Ga
Hoboken, N. J
Pa
Wilkesbarre, Pa
Schenectady, N. Y.
Norfolk, Va
40,000
326,780
52,253
'i5,'796
380, 676
44,055
168, 491
i
418, 497
169, 557
72,682
162,827
126, 195
66, 233
57,034
25, 180
135, 250
189,207
$258,216
106, 672
69,284
247, 806
163, 629
209,475
203, 612
203, 612
201,457
985
87,330
241,706
34,740
64,946
4,9!
336, 620
750
3,2;
25,6;
6,307
18,716
107, 469
164,277
6,3i
3,91
223, 789
16, 9f
36,776
13, 626
314,029
52, 253
19,961
146, 547
302,280
358,009
81,052
74,050
59,389
49, 471
48,824
46,400
29, 451
412, 571
7,944
208,727
Fort Wayne, Ind.
Holyoke, Mass
Akron, Ohio
Brockton, Mass..
Saginaw, Mich
Lincoln, Nebr.
Lancaster, Pa...
.
Covington, Ky.
Altoona, Pa
Spokane, Wash.
IV.— CITIES
$164,916
68,988
833,206
226.
268,
122,
267.
168
116
65,000
206,911
324
169
669,803
145,888
112,026
730
782
876
867
553
196, 471
90, 969
289,902
194, 765
732
1,393
7,696
105,288
61,205
71,616
117, 815
204,227
54,880
636,
384,
418,
160,
80,
103
104
105
106
107
Bayonne, N. J...
Mobile, Ala
Johnstown, Pa.
McKeesport, Fa.
Dubuque, Iowa..
96,063
178,327
57,898
180, 270
62,511
21, 441
178,327
57, 898
12,502
36, 106
108
109
110
Butte,
168,388
126, 894
139,388
101, 153
111
112
113
114
115
116
117
. .
Mont
Springfield, Ohio.
Wheeling, W. Va.
Sioux City, Iowa.
Bay City, Mich...
Alientown, Pa
Davenport, Iowa..
Montgomery, Ala..
East
St. Louis, 111.
Little Rock, Ark...
153, 485
49,232
3,407
133,613
21, 137
177,907
50, 809
3,456
343,550
334,013
384, 782
167, 479
43,872
50,199
92, 878
73, 472
201, 198
67,989
7,081
84, 729
27,406
67,236
871
18, 151
251, 147
264, 294
388
137,036
22, 987
94, 111
118,367
375, 839
212, 725
380. 170
131,645
118,367
96,301
43, 269
39, 611
38,186
64,
12,62
756
12, le
600
2,877
4,07
14,22
15,93
12,97
17,29
16,59
6,59
1,67
5,63
10,19
49,046
$217, 164
Birmingham, Ala.
Pawtucket, R.I
South Bend, Ind
Binghamton, N. Y.
Augusta, Ga
m
5,97
88,733
$75,569
74,823
12,200
16, 932
12,231
99
100
101
102
8,T.
169,283
216, 153
209, 475
69,
7,391
42, 565
I
I
825,201
123,742
1,
39, 691
139,
186,350
180, 176
38,373
287, 436
30,000
$22,501
TO
50,000
IN
1905.
2,2(
48, OC
263, 674
392, 669
'262,' 602'
HAVING A POPULATION OF
8325,939
274, 701
236, 782
327,971
384, 903
183,972
196, 050
77, 479
261,015
403, 120
143,055
156, 137
832,592
123,742
82,246
5,8:
38,6!
136, 962
i
GROUP
28,4!
139
82, 455
49,045
146,165
200, 486
4,0
19,4
155,387
413, 248
791, 785
7,i47
12,343
$T
$60,980
300
2,488
8,680
71,331
Proteoti
of hfe ai
147, 131
345, 857
86,379
"262' 602'
govem-
propert
5,276
84,'
58
127,887
169, 65?
General
Total.
93,
104, 440
64,067
in-
264
90,477
139, 192
144, 126
42,107
253, 616
For
dustries.
$66, 419
$117,302
33,672
28,039
22,903
15,
303,889
253, 674
159, 467
234, 522
ways.
6,865
21,403
143,669
35, 776
29,348
146, 569
139,016
28,654
114,902
6,688
1,275,765
.
For high-
tion and
sanitation.
417, 473
49,045
.
8183,721
33,872
28,039
38, 894
conserva-
40,120
291,004
7,109
272,191
198,050
102, 658
279. 603
608, 466
372. 604
Terre Haute, Ind
Youngstown, Ohio.
23,429
198, 872
101,938
95,279
Charleston, S. C.
Harrisburg, Pa.
Portland, Me..-.
Tex
Tacoma, Wash
189, 481
146, 547
417, 473
358,009
126, 195
95,376
155, 137
Dallas,
S9,071
113, 493
159, 720
181, 123
223, 789
Houston, Tex...
ofBces,
71,179
1,596
116, 141
157, 458
146, 178
100
12,23
GENERAL TABLES.
209
RESOURCES PROM WHICH PAID, AND BY DEPARTMENTS, OFFICES, ACCOUNTS, AND INDUSTRIES:
and the number assigned to each,
see
page
GROUP
94.]
III.— CITIES
HAVING A POPULATION OF
50,000
TO
100,000
IN 1905— Continued.
1905— Continued:
2
....
^
STATISTICS OF CITIES.
210
Table 9.—PAYMENTS
GROUP
FOR OUTLAYS, WITH ASSOCIATED TEMPORARY PAYMENTS,' CLASSIFIED BY
IV.—CITIES
HAVING A POPULATION OF
CLASSIFIED BY BES0UBCE8
30,000
TO
the cities in each state arranged alphabetically
[For a
list of
50,000
IN 1905— Continued.
FROM WHICH PAID OR PAYABLE.
Receipts from special assessments.
City
Total pay-
num.
ments for
ber.
outlays.
Receipts
from general bonds.
CLASSIFIED BY DEPARTMENTS, OFAND INDUSTRIES.
FICES, ACCOUNTS,
Groups of departments,
and accounts.
Receipts
from general reve-
For health
Total.
conservation and
For highways.
For industries.
Genera^
government.
Total.
sanitation.
118
119
120
Quincy, 111
York, Pa
121
Maiden, Mass
Canton, Ohio
122
tl47, 475
225,879
298,929
74,522
188,509
Springfleld, 111
123
124
125
126
127
Passaic, N.J
Haverhill, Mass
128
129
130
131
132
Chester,
Chelsea,
67,610
252,188
252,608
457,398
Topeka, Kans
Salem, Mass
Atlantic City, N. J.
Pa
Mass
Newton, Mass
Superior, Wis
Elmira, N.
Y
29,550
83,163
272,405
197,096
119, 161
Knoxville,
Tenn
Pa
$125,876
221,244
39,023
87,716
12,400
48,176
33,845
238,338
191, 188
58,915
108, 652
138
139
140
141
142
Chattanooga, Tenn.
158,712
121,088
605,224
120,317
25,811
113,157
39,426
536,543
84,629
8,845
143
144
145
146
Auburn, N.
114,725
147, 138
110,525
73,481
65,904
15,236
230,969
55,479
12,524
147
148
149
160
Joplin,
,
Mo
Galveston, Tex
Fitohburg, Mass
Macon, Ga
Racine,
Y
Wis
Woonsooket, R. I,.
Joliet, 111
Kalamazoo, -Mich.
Wichita,
.
Kans
119, 188
Taunton, Mass
Sacramento, Cal
97,302
185,323
151
Oshkosh. Wis
152
153
154
New
86, 515
339,310
139,499
175, 586
'
Pueblo, Colo
La
Britain, Conn.
Crosse, Wis
Payments
propert.y.
in error subsequently corrected
25,437
24,248
$8, 812
"46,'567
25,996
74
4,006
171, 189
'i28,'377
35,821
43,259
18, 177
"i22,'798
167,072
43,535
74,409
by refund
$600
$1,824
2,614
250
1,820
6,500
192, 879
192, 879
233,891
404,909
3,669
1,425
2,780
1,070
4,113
4,113
29,550
69,604
625
239, 762
194, 191
117, 519
11,920
33,629
38,304
55,036
34,243
164
17,319
5,161
11,920
28,468
47,591
94,733
38, 304
54, 872
134, 687
221,369
90,979
16,924
17, 182
64,480
12,073
52, 407
10,748
311
"7,'249
3,499
311
158, 712
88,635
594,051
102,383
25,811
5,090
51,580
98,269
13,843
43,731
80,322
12,256
59,638
10, 102
33,829
74,213
1,092
61, 154
144, 939
84, 778
37,209
138,281
54,535
receipts, together
and
59,688
56,864
45,555
23,639
36,233
31, 434
30, 498
life
property.
238, 255
6,109
164
17, 657
11,
26, 156
$15, 825
57,653
138,281
50,364
198, 671
119, 188
8,663
185,323
54,832
248,592
108,065
33,918
of
21,990
74
42,812
68,681
24,940
16,655
52, 129
Protection
281,388
57,971
100, 792
980
2,616
$14;:,
119, 161
Rookford, lU
Jacksonville, Fla
21,292
19,360
47, 154
14,270
73,331
$147, 475
225, 879
$155,792
2,616
90,475
197,096
South Omaha, Nebr.
Newcastle,
135
$21,599
4,635
104, 114
71,906
10,318
272, 405
47,741
95,065
205,376
221,369
134
officeei
67,915
5,279
2,178
447
2,204
18,
12, 124
5,075
16,932
5,900
1,095
600
379
12,096
8,044
111, 170
50,242
""7"
752'
1,743
518
5,149
375
60
3,349
6,761
6,250
425
4,745
8,044
4,243
86,515
2,207
315, 892
185
103, 418
114,503
162,826
with the amount of payments for outlays
offset
by
receipts
2,372
1,127
125
158, 219
54, 485
4,000
3,175
from
sales of real
GENERAL TABLES.
211
RESOURCES FROM WHICH PAID, AND BY DEPARTMENTS, OFFICES, ACCOUNTS, AND INDUSTRIES:
and the number assigned to each,
see page 94.)
GROUP
IV.— CITIES
HAVING A POPULATipN OF
30,000
TO
60,000
IN 1905— Continued.
CLASSIFIED BY DEPARTMENTS, OFFICES, ACCOUNTS, AND INDUSTRIES— continued.
19Q5— Continued,
... . ..
,
STATISTICS OF CITIES.
212
Table 10.— PAYMENTS -AND RECEIPTS
ON ACCOUNT OF INDEBTEDNESS,'
TO
[For a
list of tlie cities in
1905;
COMPARATIVE SUMMARY,
1902
1905.
each state arranged alphabetically and the number assigned to each, see page
94.]
EXCESS OF RECEIPTS OVER PAYMENTS..
TAYMENTS.
City
BUm-
To
ber.
To
Total.
public.
From
city
funds
(in-
vestment
From
Total.
public.
transfers)
transJers).'
Grand
total
Group I
Group II
Group III
Group IV
S285, 293, 894
$262,005,786
J212, 224, 780
199,261,803
28, 835. 327
19,029,363
14, 879, 203
36,534,025
20,629,408
15, 905,
681
GROUP
New York, N. Y..
Chicago, 111
Philadelphia, Pa..
St. Louis, Mo
Boston, Mass
4,224,773
1,715,133
10,802,799
Md
Cleveland, Ohio...
Buffalo, N.Y
139, 962
San Francisco, Cal
Pa
Pittsburg,
Cincinnati, Ohio
Detroit, Mich
.
Milwaukee, WU...
New
La
Orleans,
.
Washington, D. C.
750
1,230,907
2,976,563
1,368,315
1, 569, 533
581, 239
460, 153
362, 779
172j 000
228,460
1,697,398
610, 255
544,436
1,697,398
600,025
644,436
14,
II.— CITIES
303,600
288, 153
10,230
$66,416,962
$14,840,215
67,674,660
63,664,642
3,984,887
5,102,538
3,664,895
14,010,018
529,866
256,032
44,299
$37,123,876
3,290,064
< 1,414, 677
$11,873,109
< 16, 987
<
475, 000
32,820,214
24,131,901
18,544,098
OU OVF.R IN
300,000
3,826,980
1,192,010
3,488,736
659,593
830, 136
350,440
3,784,460
1,077,666
1,877,238
1,663,920
691, 229
2,522,383
699, 244
1,877,238
1,665,816
691,229
4, 155,
3, 146,
271
HAVING A POPULATION OF
100,000
1,596,5,50
144, 129
1,596,
1,
144,129
46,445
1,230,335
1,630,937
3,962,643
785,963
415,216
181,000
1,520,896
3,952,643
786,963
297,268
351,088
1,800,128
4,070,456
1,033,811
971,235
Columbus, Ohio
Worcester, Mass.
Los Angeles, Cal.
1,983,725
1,219,943
1,233,341
3, 179, 709
322,257
1,983,725
1, 102, 943
720,941
1, 123, 709
322, 257
Memphis, Tenn
Omaha, Nebr
New Haven, Conu
136, 222
430, 177
1,093, .566
136,
424,
021,
1, 901,
Ky
Kansas City,
Mo
Denver, Colo
Allegheny,
Pa
.
Syracuse, N. Y
Scranton, Pa
St. Joseph,
1,901,903
474, 822
Mo...
Paterson, N. J..
Fall River, Mass
Portland, Oreg
Atlanta, Ga
. .
Seattle,
Wash
Dayton, Ohio
Albany, N. Y
Grand Rapids, Mich.
Cambridge, Mass
Lowell,
Mass
Hartford, Conn.
Reading, Pa
Richmond, Va..
Nashville, Tenn.
Trenton, N. J
Wilmington, Del..
Camden, .N.
J
Bridgeport, Conn.
Lynn, Mass
Troy, N. Y
Des Moines, lowa...
New Bedford, Mass.
Springfield,
Mass
Oakland, Cal
\
191, 187
1,875,874
1, 161, 066
421,057
110,094
,
TO
300,000
IN
$3,638,087
1,066,600
44, 838
1,366,300
304,294
222
877
565
203
474,822
1,834,814
616, 126
190, 187
1,39,5,874
893, 066
1,671,1.52
773, 759
480,000
3,490
421,067
110,094
099,060
21,992
94,000
1,
1,
3,27.3,077
1,262,077
378,321
769, 135
1,977,621
1, 403, 628
460, 991
979, 266
1,890,733
$48,996,985
I
1,370,000
591, 191
.5,50
4,514,7.53
5,3.58,570
3, 709, 194
1905.
500
3,325,136
3, 476, 540
1,192,010
2, 118, 736
3,705,093
2,316,027
Toledo, Ohio
I
3, 181,
$81,257,177
$18,406,934
159, 300
375,000
21,004,231
2,336,096
323,003
15,205,463
transfers).^
.'
$197,162,211
20, 844, 931
1, 960, 096
323, 003
11,932,463
$215, 569, 146
city
funds (investment
26,972,905
8, 228, 564
1,856,077
1,070,77?
$5,771,523
Providence, R. I.
St. Paul, Minn...
Rochester, N. Y..
I
$6,533,825
176, 287
850,000
public.'
$38, 128, 323
2,031,308
Louisville,
'
17,554,867
3,374,773
1, 715, 133
7,621,049
125,000
647,067
618, 515
$8,634,100
299, 929
2,209,281
N.J
Indianapolis, Ind
i
S160, 038, 335
From
926, ,535
2.52,
41,048,778
25,987,978
19,614,875
A POPULATION OF
Total.
$328, 422, 748
$5, 808, 100
294, 929
Jersey City,
56
57
58
59
63
279, 899. 440
962
583,840
2,368,048
1,368,315
1, 265, 933
GROUP
Newark, N.J
MinneapoUa, Minn
$366,551,071
887
7,698,698
1,600,045
1,026,478
12, 962,
I.-CITIES HAVING,
$166, 572, 160
17, 731, 164
Baltimore,
$23, 288, 108
From
city
funds (investment
265, 566
348, 869
133, 242
10,000
32,367
•1,889,677
< 1,392, 130
4,402,664
3,66,5,131
2,924,364
850,417
• 176, 305
1,919,203
3,203,221
617, 412
179, 840
1,063,665
146, 793
1905.
$675,610
291,262
929, 737
172,585
•97,684
n, 392,
130
4,311,414
91,2,50
538
2, 741, 296
1,118,492
' 176, 305
852,803
434,593
183,068
•268,075
3, 130,
1,066,400
2,169,604
527, 244
179,840
1,033,617
90,168
1,06.5,790
•2,125
146, 793
GENERAL TABLES.
Table lO.— PAYMENTS
213
AND RECEIPTS ON ACCOUNT OF INDEBTEDNESS,'
1905;
COMPARATIVE SUMMARY,
TO 1905— Continued.
[For a
list of
GROUP
the cities in eetch state arranged alphabetically and the
III.— CITIES
HAVING A POPULATION OP
number assigned
50,000
TO
100,000
to each, see page 94.]
IN 1905— Continued.
1902
..
STATISTICS OF CITIES.
214
PAYMENTS AND RECEIPTS ON ACCOUNT OF INDEBTEDNESS,'
TO 1905— Continued.
Table lO
[For
a,
list ol
GEOUP
the cities in each state ari-anged alphabetically and the
IV.— CITIES
HAVING A POPULATION OF
1905;
number assigned
30,000
TO
50,000
COMPARATIVE SUMMARY,
to each, see page
94.]
IN 1905—Continued.
EXCESS OF RECEIPTS OVEK PAYMENTS.
PAYMENTS.
City
numTotal.
To
funds (investment
public.
Total.
From
fun(fs (in-
public.
vestment
'
Knoxville, Tenn
Newcastle, Pa
Jaclrsonville, Fla
138
Chattanooga, Tenn.
139
Joplin,
140
141
Galveston, Tex
Fltchburg,,Mas8
142
Macon, Ga
$122,383
86,836
1122,383
South Omaha, Nebr.
242,022
Rocldord,
314,0.30
242,022
313,630
879,607
134,464
49,468
64,361
90,170
840,367
126,464
112,477
113,352
700,000
206,012
110,477
113,362
760,000
206,012
111
Mo
Auburn, N.
49, 468
64,361
146, 170
Y
143
144
145
146
Joliet, lU..
147
148
149
150
Kalamazoo, Mich.
Wichita, Kans...
Taunton, Mass
Sacramento, Cai
164, 140
94,908
434,025
4,400
154,140
94,908
347,325
4,400
Oshlcoah, Wis
Pueblo, Colo
Britain, Conn.
La Crosse, Wis
S4, 177
572,658
17,616
107, 440
672,658
17,616
61,440
151
152
153
154
Racine,
Wis
Woonsocket, E.
I.
.
New
Comparative summary for
Grand
total:
1905
1904
1903
$179,389
46,548
$500
269,641
306,896
269,641
306,396
56,000
39,260
8,000
391,545
54,338
158,424
838, 532
123,207
391,545
64,338
91,424
831,200
123,207
93,487
150, 178
1,015,000
168,518
86,407
160,178
999,000
168,618
306,200
176,490
476,839
365,311
176, 490
389,365
365,311
112,330
759,847
62,840
184,492
104,330
759,847
62,840
184,492
86,700
34, 177
l^-S cities,
46,000
public.3
$57,006
•40,288
<-40,288
$600
27,619
*7,134
27,619
<7,134
67,000
7,332
342,087
10,013
12,264
4 41,075
to
342,087
no, 013
1,254
<9,157
<3,247
nl,247
7,080
17,610
grouped according
$57,006
<
"ie.'ooo'
'86,' 474
8,000
funds (investment
transfers) .>
n8,990
36,826
255,000
< 37, 494
•24,070
36,826
239,000
•37,494
152,060
81,582
41,814
360,911
134,450
81,582
42,040
360,911
78,153
187,189
45,224
77,052
population in 1905: 1902
70,153
$11,000
•31,918
•8,000
5,080
16,000
17,610
"
"•226
8,A00
187, 189
45,224
123,052
to
'•46,'
000
1906.
'•'
1902.......
Group
$179,389
46,548
2,000
From
Total.
transfers) .'
transfers) .'
133
134
135
136
137
From city
From city
To city
ber.
1902
$234,134,044
306,662,223
220,706,665
182,800,330
$260,853,936
273,862,720
189,429,702
163,848,150
$23,280,108
32,699,603
31,276,963
18,952,180
$364,901,139
430,773,271
317,770,543
246,165,698
$326,790,426
390,373,164
272,566,622
215,646,843
$38,110,713
40,400,107
45,204,921
30,518,765
$80,767,095
124,211,048
97,063,878
63,365,268
$65,936,490
116,510,444
83,135,920
51,798,693
$14,830,605
7,700,604
13,927,968
11,666,575
212,224,780
235,295,178
154,645,395
128,458,259
199,261,893
210,607,481
128,522,639
112, 539, 461
12,962,887
24,787,697
26,022,756
16,918,798
279,899,440
338,390,638
232,180,648
179,137,563
262,926,535
308,068,308
196,124,931
155,880,272
26,972,906
30,322,330
37,065,717
23,257,291
67,674,660
103,095,460
77,635,263
50,679,304
53,664,642
97,560,827
66,602,292
43,340,811
14,010,018
5,534,633
11,032,961
7,338,493
36,534,025
36,163,038
35,108,979
27,187,348
28,835,327
31,289,727
32,126,734
24,937,568
7,698,698
4,873,311
2,982,245
2,249,780
41,048,778
46,734,194
45,004,633
33,388,383
32,820,214
39,544,284
39,694,022
27,094,930
8,228,564
7,189,910
5,310,611
6,293,463
4:514,763
10,571,156
9,895,654
6,201,035
3,984,887
8,264,667
7,567,288
2,157,362
529,866
2,316,599
2,328,366
4,043,673
20,629,408
19,332,129
17,711,823
15,818,732
19,029,36S
18,147,077
16,234,340
15,421,462
1,600,045
1,186,052
1,477,483
397,270
26, 987; 978
26,605,376
22,963,080
20,023,364
24,131,901
24,242,886
21,498,153
19,567,043
1,856,077
1,362,490
1,464,927
466,321
5,358,670
6,273,247
5,251,257
4,204,632
5,102,538
6,096,809
6,263,813
4,146,681
256,032
177,438
•12,566
59,051
14,745,831
16,771,878
13,340,468
11,335,991
13,727,353
13,918,435
12,545,989
10,949,659
1,018,478
1,863,443
794, 479
386,332
17,964,943
20,043,083
17,632,182
13,616,288
16,911,776
18,617,686
16,248,616
13,104,598
1,053,167
1,525,377
3,219,112
4,271,185
4,281,714
2,280,297
3,184,423
4,599,251
3,702,527
2,154,939
34,689
•328,066
579,187
125,358
I:
1906
1904
1903
1902
Group
II:
1905
1904
1903
1902
Group HI:
1906
1904
1903
1902
Group IV
ms
1904
1903
1902
:»
1,3''3,666
511,690
•
iThe term 'mdebtedness.' as here used, mcludes ail bonds; temporary and other loans, including overdrafts by the treasurer; all warrants outstanding at the
and all judgments rendered against the government of the city and not paid during the year.
2 Slnl£ing, investment, and public trust funds.
» Constitutes " net or corporate receipts "on account of indebtedness, except where qualified by footnote
(•), in which case the item represents "net or corporate
close of the year;
• Excess of payments over receipts.
sNotincludingBay City, Mich.; Macon, Ga.; Kalamazoo, Mich.; Wichita, Kans.; Pueblo,
Colo.; or
New
Britain, Coim.
,
....
..
STATISTICS OF CITIES.
216
Table 11,— RECEIPTS
FROM GENERAL REVENUES, WITH ASSOCIATED
[For a
list of
the cities in each state arranged alphabetically
CLASSIFIED BY DIVISION OF THE
GOVERNMENT OF THE CITY
RECEIVING.
CLASSIFIED BY
CHABACTEB.
CLASSIFIED BY SOURCE.
Taxes.
Total
City
receipts
num-
from
ber.
general
revenues.
Other
Corporate.
City
govern-
Temporary.'
ment.
School
divisions
of the
districts.
govern-
ment
General property.
Special
of
property
Total.
the city.
Grand
total
Group I
Group H
Group III
Group IV
$384,493,535
$383,014,248
m, 479, 287
248,573,503
57,554,620
46,287,834
32,077,678
247,483,156
57,382,012
46,130,390
32,018,690
n, 090,347
GROUP
$100,862,837
$100,286,613
Chicago, 111
Philadelphia, Pa..
St. Louis, Mo
20,731,699
23,506,485
12,422,249
21,775,929
26,729,700
23,409,741
12,422,088
21,683,287
8,037,682
6,254,845
6,256,108
6,789,577
6,851,389
8,011,157
6,252,956
6,183,769
6,666,993
6,844,572
4,677,142
4,801,759
4,310,349
4,538,445
10,697,008
4,677,142
4,799,402
4,309,107
4,538,084
10,668,545
Baltimore, Md
Cleveland, Ohio...
N.Y
Buffalo,
San Francisco, Cal
Pittsburg, Pa
Cincinnati, Ohio.
Detroit, M!ich
Milwaukee, Wis. .
New Orleans, La.
Washington, D. C.
GROUP
Newark, N.J
Minneapolis, Minn
Jersey City, N. J..
Louisville,
Ky
Indianapolis, Ind.
Providence, R. I .
St. Paul, Minn
Rochester, N. Y..
Kansas
City,
Mo..
Toledo, Ohio
Benver, Colo
Allegheny,
Pa
Columbus, Ohio.
Worcester, Mass.
Los Angeles, Cal.
Memphis, Tenn.
Omaha, Nebr
New Haven, Conn
Syracuse, N. Y...
Seranton, Pa
.
St. Joseph,
Mo
Paterson, N. J
Fall River, Mass..
40
I.— CITIES
New York, N.Y..
Boston, Mass
Portland, Oreg.
Atlanta, Ga
.
172,508
157,444
> 58, 988
161
92,642
I
':
il
I
j
$305,246,570 $4,194,701
199,226,302
45,365,201
15,956,262
5,937,671
6,324,412
5,656,610
$100,106,611
11,653,467
23,299,196
9,100,508
21,188,428
2,357
1,242
361
28,463
9,328,'994
1,821,321
717,614
1,495,684
$9,315,600
3,159,921
$4,166,998
3,763,990
2,795,962
3,045,021
2,572,665
$4,166,948
3,678,262
2,790,196
3,040,848
2,671,821
$50
85,728
5,766
4,173
834
$4,123,041
3,763,990
2,778,194
2,840,049
1,526,936
3,419,428
2,560,237
2,867,590
2,774,167
1,899,554
3,419,178
2,560,217
2,863,905
2,771,145
1,899,529
250
20
3,686
«3,022
25
3,384,555
2,535,237
2,779,760
1,673,797
1,303,942
3,365,196
2,057,019
2,038,606
2,190,593
3,142,908
3,340,882
2,056,440
2,038,606
2,190,146
3,120,419
24,314
579
3,346,355
1,352,534
1,334,565
2,181,918
2,452,725
1,701,794
1,614,569
1,706,865
2,032,149
165
142
1,165,969,
1,701,629
1,614,427
1,706,865
2,022,944
1,165,696
814,775
1,346,062
1,601,085
1,566,927
1,346,401
814,430
1,345,062
1,593,351
1,564,997
1,344,069
7,734
1,930
1,332
1,551,474
1,108,856
1,588,138
2,012,288
565,094
516,794
1,321,114
1,597,595
811,187
1,345,401
300,000
242,782
94,323
18,032
765,040
10,080
13,473
455,143
194,553
100
3,820,820
4,055,613
3,412,625
3,891,208
4,339,010
3,820,820
4,055,613
3,378,090
3,787,146
3,844,578
100,000
$954,403
17,768
204,972
91,316
995,460
594,712
34,873
25,000
87,840
104,910
900
18,841
424
8,675
690,183
150,320
296,923
612,033
48,292
19,861
100,986
1,058
23,948
3,490
143,707
TO
300,000
<$85,607,156
21, 101, 163
5
IN
$3,232,405
3,030,194
2,174,550
2,547,742
2,115,845
3,110,772
17,983,098
9,329,821
18,158,236
1905.
$3,118,561
3,027,620
1,719,340'
2,483,059
2,115,845
2,532,085
2,319,040
1,677,716
3,071,837
1,937,309
2,464,820
2,275,945
1,677,716
2,929,562
1,717,841
1,847,953
2,003,527
1,959,682
2,929,562
1,713,439
1,847,963
1,718,479
1,959,682
1,483,239
1,377,330
1,428.442
1,589; 714
842,503
1,482,117
1,304,314
1,383,534
1,544,118
797,944
637,512
1,023,546
1,433,995
963,037
961,275
622,081
977,003
1,318,302
963,037
921,584
•1,948,618
and
PoU.
business.
$9,856,582 $1,063,922
6,817,584
840, 146
1,520,423
678,429
183,441
250,667
361,235
268,579
$2,954,230 $2,872,866
177,555
33,783
197,243
977,446
32,492
1,684,181
$51,881
3,456,554
432,111
154,545
161,491
1905.
6,336,946
6,327,890
5,190,129
5,422,213
5,883,403
$43,957
499,889
OR OVER IN
6,951,012
5,331,138
5,291,797
5,422,213
5,910,642
1,241,022
505,714
70,435
24,394,708
891,434,252
21,278,718
18,266,005
10,339,769
19,939,169
2,239,719
704,485
703,617
36,260,3.59
$756,226
5,762,632
267,289
161,820
587,501
HAVING A POPULATION OF
345
collectors'
$320,361,775
3,426,040
4,788,286
3,855,206
4,343,892
10,696,908
9,205
273
levies.
209,683,881
46,888,125
38,296,562
25,493,207
8,037,682
3,772,344
6,161,785
6,771,545
6,086,349
447
22,489
and
223,288,247
49,795,528
39,245,808
26,025,384
26,525
1,889
72,339
122,584
6,817
II.—CITIES
Original
$337,354,967 $33,774,955 $13,363,613
HAVING A POPULATION OF
<$576,224
1,999
5156,744
Penalties
133,804
3,248
26,580
9,481
480,262
75,088
'17,'
768'
34,435
69,254
30,222
96,752
GENERAL TABLES.
TEMPORARY
RECEIPTS,'
and the number assigned to each,
1905;
see
page
COMPARATIVE SUMMARY,
1902
TO
1905.
94.]
CLASSIFIED BT
SOURCE—continued.
217
...
.....
.
..
STATISTICS OF CITIES.
218
Table ll.-RECEIPTS
FROM GENERAL REVENUES, WITH ASSOCIATED
[For a
GROUP
III.— CITIES
HAVING A POPULATION OF
TO
50,000
list
100,000
of tlie cities in each state arranged alphabetically
IN 1905— Continued.
CLASSIFIED BY DIVISION OF THE
GOVEEKMENT OF THE CITY
BECEIVING.
CLASSIFIED BY
CHABACTEB.
CLASSIFIED BY SOUBCE.
Taxes.
Total
City
receipts
num-
from
ber.
general
revenues.
Other
Corporate.
City
Temporary.!
government.
School
divisions
of the
districts.
govern-
ment
of
General property.
Special
property
Total.
the city.
Penalties
Original
and
levies.
collectors
and
Poll.
business.
fees.
Trenton, N.J
Wilmington, Del.
Camden, N.J
Bridgeport, Conn.
Lynn. Mass
Troy.N.Y
Des Moines, Iowa.
New Bedford, Mass.
Springfield, Mass
.
Oakland, Cal
$816,264
704, 867
809,991
1,096,036
1,124,600
1814,509
704, 145
809,289
1,095,503
1,124,558
SI, 755
$680, 473
722
702
533
42
669,166
702,961
1,096,036
1,115,360
1,136,358
1,140,856
1,268,256
1,332,530
1,237,539
1,131,310
1,140,723
1,268,243
1,325,119
1,226,623
6,048
133
13
7,411
10,916
1,065,090
604,073
1,259,786
1,332,630
871, 154
1,049,268
647,418
738,046
790,049
831,370
1,048,513
647,312
727, 762
789,390
3,612
755
106
10,284
826,045
1,049,268
389,311
737,546
778,784
884,629
1,048,229
942,813
741,072
649,454
884,594
1,048,023
939, 597
35
206
3,216
740,758
649,228
314
226
493,798
650,540
929,570
731,398
406,964
1,079,418
761,132
687,037
825,651
1,180,789
1,074,812
760,886
686,867
825,368
1,180,329
4,606
246
170
183
460
1,048,684
700,184
684,970
809,173
699,794
571,366
483,568
610,234
889,046
571,339
483,568
596,723
888,090
27
364,266
293,693
607,323
920, 460
701, 507
919,979
692,258
549,243
1,046,264
Lawrence, Mass
Somerville, Mass
Kansas City, Kans.
Savannah, Ga
Hoboken, N.J..Peoria,
111
Duluth, Minn
Utica, N. Y
Manchester, N. H.
E vansville, Ind .
.
Yonkers, N. Y
San Antonio, Tex
N.J
Waterbury, Conn
Elizabeth,
Lake City, Utah.
Salt
Erie,
Pa
Wilkesbarre, Pa. .
Schenectady, N. Y.
Norfolk, Va
Houston, Tex
Charleston, S. C.
Harrisburg, Pa..
Portland, Me
549,303
1,046,296
Tex
Tacoma, Wash
Dallas,
87
Terre Haute, Ind. .
Youngstown, Ohio.
762,878
826,315
540,577
605,732
GROUP
Fort Wayne, Ind
Holyoke, Mass
Akron, Ohio
Brockton, Mass.
Saginaw, Mich
760, 477
823, 188
535,891
605,732
IV.— CITIES
13,511
956
481
9,249
60
32
2,401
3,127
4,686
$604,066
772,743
641,343
667,881
584,507
501,684
307,875
460,763
413,333
826,366
501,684
307,875
460,463
413,179
826,426
Augusta, Ga
576,576
631,819
449,977
614,697
385,630
574,646
614,949
449,888
513,546
382,619
1,930
16,870
89
1,051
3,011
103
104
105
106
107
Bayonne, N. J
Mobile, Ala
Johnstown, Pa
McKeesport, Pa.
Dubuque, Iowa. .
564,705
422,086
374,131
421,553
436,031
554,504
421,826
374,085
421,120
435,237
201
260
46
433
108
109
Butte,
110
111
Wheeling, W. Ya.
Sioux City, Iowa
112
Bay City, Mich
680,094
433,926
471,027
512,714
547,987
680,002
433,926
469,323
512,629
645,347
113
114
115
116
117
AUentown, Pa
658,381
330,410
646,895
315,462
390,885
558,067
330,285
646,751
315,449
.
Lincoln,
Nebr
Lancaster, Fa
Covington, Ky
Altoona, Pa
Spokane, Wash .
.
Birmingham, Ala.
Pawtucket, R. I
South Bend, Ind.
Binghamton, N. Y
.
100
101
102
.
Mont
Springfield, Ohio.
.
Davenport, Iowa..
Montgomery, Ala..
East St. Louis, III.
Little Rock, Ark
.
762,345
469,737
317,948
361,846
$669
658
226
1,651
290
154
794
92
1,704
85
2,640
314
126
144
995,067
983,779
1,171,458
1,229,569
757,906
962, 713
983,779
1,032,116
1,036,420
767,906
5,784
689, 175
1,038,614
541,075
558,967
577,346
639,414
920,609
541,075
557,971
544,866
13,243
9,674
986
767,412
792, 692
810,078
660,835
477, 185
751,286
792, 692
760,078
514,994
451,036
30,734
979, 714
976, 439
662,261,
660,583
512, 613
669,598
783,735
4,636
11,720
9,199
20,369
6,824
457,085
2,446
185
2,777
7,907
1,702
3,154
7,296
67,392
9,127
433,043
103, 740
8,470
3,345
8,937
252,928
5,179
500
11,265
305,943
397,689
84,888
60,948
2,067
16,378
653,202
•692,913
787,077
13,615
461,233
374,976
471,213
643,285
480,995
189,875
"'i'gii'
66,871
261,707
355,657
221,854
243,886
HAVING A POPULATION OF
$504,066
773,412
641,901
668,106
586,158
.
920,182
632,768
284,398
1,036,044
$10,838
9,406
10,731
$62, 141
193, 495
,
31,060
82,628
18,701
30,813
4,928
26, 786
776
60,000
461,140
566, 446
652,256
564,996
414,263
508,616
3,508
330
609,243
1,863
276,620
186,611
400,733
251,252
481,524
216,126
122,264
60,020
162,081
342,908
50,000
IN
$363,106
709,917
577,903
637,867
481,941
$61,620
$10,301
16,506
32,080
26,500
J.
1905.
$362,157
631,791
577,903
578,001
455,996
$648
'
1,286
25,945
271,222
568,771
367,645
435,756
275,802
4,116
3,716
5,411
1,494
10,019
8,637
434,322
289,803
274,274
349,909
362,853
402,940
285,837
265,061
347,894
362,083
24,758
3,966
6,624
176,034
905
314
11,679
2,977
70
147,698
5,928
62
464, 141
380,284
320,480
401,840
458,516
446, 1C6
380,284
312,979
401,840
460,883
2,517
312,164
462,876
188,903
445,893
162,610
286,876
452,786
186,832
440,725
150,888
S90
90
3,071
1,750
10,148
13,124
654,705
207,518
242,914
305,272
166,708
178,325
119,180
381,909
265,287
323,329
283,038
547,925
295,208
168,669
224,874
325,870
330,410
437,896
209,783
166,011
193,362
39,149
209,000
81,178
'24,'49i
'i,'546"
27,208
283,679
577,632
366,700
451,186
286,833
43,138
22, 173
'
5,131
358,066
327,638
527,653
1,933
7,142
8,500
7,292
2,443
22,223
1,346
47,540
414,848
237, 113
358,065
328,899
529,443
8,939
24,378
6,000
4,275
655, 763
TO
118, 169
3,304
21,150
533
1,021
776
$11,166
223,748
4,464
1,399
664
6,245
258,130
246,0-52
26,400
36,000
787,141
476,058
480,546
914,574
30,000
26,570
6,127
349, 464
564,996
414,263
508,616
$5,887
4,972
32,166
112,942
158, 149
793,671
493,835
487, 136
989,322
$179,661
178,940
764
278
1,868
3,198
10,262
$313,240
773,412
383,441
58,863
584,296
630,069
260,889
501,473
385,630
$9,221
1,028
19, 619
18,310
62,877
$539,864
636,585
527,770
865,296
924, 172
9,240
363,040
$^,923
647,019
564,007
888,578
1,019,979
$135,791
35,711
107,030
406,677
8,171
1,372
236,7a
1,361
1,710
8,242
5,145
9,155
976
1,066
770
8,237
959
15,448
3,140
"sieiT
5,969
18,429
7,632
"5,'i68
753
GENERAL TABLES.
TEMPORARY
RECEIPTS,'
and the niimberassigned to
1905;
COMPARATIVE SUMMARY,
1902
219
TO 1905— Continued,
each, see page 94.]
GROUP
III.— CITIES
HAVING A POPULATION OF
CLASSIFIED BY
60,000
SOURCE—Continued.
TO
100,000
IN
1905-Continned.
....
:
:
STATISTICS OF CITIES.
220
Table
H.—RECEIPTS FEOM GENERAL
[For a
GROUP
IV.— CITIES
HAVING A POPULATION OF
30,000
TO
50,000
list of
IN 1905— Continued.
CLASSIFIED BY DIVISION OF THE
GOVERNMENT OF THE CITY
RECEIVING.
CLASSIFIED BY
CHARACTER.
REVENUES, WITH ASSOCIATED
the cities in each state arranged alphabetically
CLASSIFIED BY SOURCE.
Taxes.
Total
City
receipts
num-
from
ber.
general
revenues.
Other
City
govern-
Tem-
Corporate.
porary.!
ment.
School
divisions
of the
districts.
govern-
ment
of
General property.
Special
property
Total.
the city.
Penalties
Original
and
levies.
collectors'
and
Poll.
business.
fees.
118
119
120
121
122
123
124
125
126
127
Quincy, 111
York, Pa
Springfield,
111
Maiden, Mass
Canton, Ohio
Passaic, N.J
Haverhill, Mass
Topeka, Kans
Salem, Mass
Atlantic City, N. J.
Pa
128
129
130
Chester,
Chelsea,
131
Superior,
132
Elmira,
133
134
135
136
137
Knoxville, Tenn
Newcastle, Pa
Jacksonville, Fla.
138
139
140
Chattanooga, Tenn.
Mass
Newton, Mass
Wis
N.Y
South Omaha, Nebr
EocMord,
111
Mo
Joplin,
141
Galveston, Tex
Fitchburg, Mass
142
Macon, Ga
143
144
145
146
147
148
149
150
151
152
153
154
.
Auburn, N.
Racine,
Y
$416,038
341,747
536,739
580,757
367,923
424,748
497,121
444,198
527,473
871,439
424, 736
I...
Joliet, lU.
Kalamazoo, Mich.
.
Wichita, Kans
Oahkosh, Wis
Pueblo, Colo
Britain, Conn.
La Crosse, Wis
New
420,913
496,921
253,830
526,973
777,138
12
1,648
495,473
444, 163
35
'367
527,106
871,439
37
382,727
338,395
382,292
338,228
332,365
212,670
541,645
332,015
212, 570
541,628
17
596, 121
592, 721
286, 301
2,400
38
409,281
391,727
277,248
425,715
1,337
1,220
6
136
285
14
204
293, 111
28,432
208,786
474, 439
115, 122
584,844
321,408
326,881
477,725
584,640
414, 141
170,703
329,133
708,761
222,010
339,898
329,020
708,068
221,937
338, 645
113
663
329, 133
392,947
277, 254
425,715
321,543
167
338,339
363, 161
197, 666
306,259
440, 518
409, 769
519, 439
600,868
376,741
409,759
440,663
597;252
2,500
187,448
354, 191
363, 161
942,143
201, 502
1,335
200
2,920
1,500
94,301
136,900
343, 489
354, 148
333, 125
295
43
26
435
$332,857
277,688
421,415
464,161
310,913
$1, 140
31,621
34,136
4,328
343,784
196,012
532,571
1,296,382
510,563
446,593
8,970
60
3,315
244
$333,667
280, 923
423,080
572, 607
310,913
$116,288
153,704
213,099
336,345
532,571
1,292,899
543,000
446,761
326, 166
477, 739
Taunton, Mass
Sacramento, Cal
$299,610
156,592
290, 149
576,817
230,779
S70
644
335,382
632,571
1,301,869
543,050
450,076
410, 618
Wis
Woonsockei, R.
S416,038
341,817
637,383
581,145
367,923
106,369
33,001
5,487
32,497
3,483
1,641
162,689
165,071
20,000
56
323,968
118, 142
94, 428
461,905
666, 364
79,740
393,001
388,871
277,054
249, 593
398,467
141,287
339,898
73
1,353
28,767
161,267
17,617
4,076
200
14,865
2,258
3,300
310,294
80,723
279,055
486,567
1,285,694
423, 754
386, 127
269,241
455,633
1,107,826
416,977
374,396
213,030
307,077
274, 166
255, 633
267, 135
209,642
219, 166
138, 439
219,166
137,623
386,666
391,731
620, 665
195, 470
356,288
323,081
303,
268,
243,
257,
t97
6£6
475
135
1,819
$810
1,005
1,665
89,771
6,251
2,157
1,115
41,570
$2,230
64,560
3,439
2,640
267
2,565
5,580
12, 168
55,198
4,591
189,268
3,284
229
1905
1904
1903
1902
Group
total:
^
1382,080,729
359,248,249
336,748,931
327,700,163
$380,605,276
248,673,503
231,629,725
218,109,113
214,981,626
247,483,156
57, 554, 520
57,382,012
55,591,675
51,918,358
47,607,880
(=)
46,287,834
43, 520, 282
40, 349, 093
46,130,390
Group IV:
1905
1904
1903
1902
(')
(>)
(')
h
(=)
(=)
«
29,664,872
29, 609, 718
28, 606; 667
26,372,367
25,690,226
I
$336,479,062
(5)
I
39, 520, 431
3
$1,475, 453
(»)
I
1905
1904
1903
1902
Group II
1905
1904
1903
1902
Group III:
1905
1904
1903
1902
<
321,
14,000
1,170
9,603
3,616
265,096
276, 305
275, 858
647
258,300
426,440
386, 538
256,006
361, 159
386, 361
3,204
362
278,078
640,954
135,020
276, 439
274, 614
3,664
531,447
134, 106
273,781
2,668
5
4,430
1,861
16,772
187
Comparative sumrriary for I48
Grand
177
3,863
16,124
15,724
3,221
319,236
236,291
260,666
237, 157
n4,216
516
1,436
451, 467
342, 401
15,806
162,144
6,777
9,091
$16,856
914
cities,
grouped
GENERAL TABLES.
TEMPORARY RECEIPTS/
and the
1905;
COMPARATIVE SUMMARY,
1902
221
TO 1905—Continued,
Dui8))er assigned to each, see page 94.]
GROUP
IV.— CITIES
HAVING A POPULATION OF
CLASSIFIED BY SOUKCE
Licenses and permits.
Liquor
Total.
licenses
and taxes.
S75,424
29,041
101,505
882
33,816
67,050
49,565
13,406
224
171,851
25,972
42,028
1,050
91,826
42,938
64,636
22,450
76, 447
90,005
56, 555
43,369
43,097
32,715
34,074
77,794
36, 403
39,585
30,362
141,528
15,957
7,587
43,285
100,986
29,621
88,898
1,985
40, 363
$71,789
j
i
I
Other
business
licenses.
Dog
General
licenses.
licenses.
30,000
—Continued.
TO
60,000
IN 1905— Continued.
.
.
. ..
STATISTICS OF CITIES.
222
Table la.— CORPORATE RECEIPTS
FROM COMMERCIAL REVENUES, WITH CERTAIN ASSOCIATED TEMPORARY
RECEIPTS,'
(For a
list
1905;
COMPARATIVE SUMMARY,
of the cities in each state arranged alphabetically
TO
1902
1905.
each, see page
and the number assigned to
94.)
BECEIPTS FROM SPECIAL SERVICE INCOME.
Receipts other than departmental.
Total
corporate
City
receipts
num-
from
commercial
ber.
Corporate
Corporate
receipts
receipts
Irom
from
Classified
Total
corporate
investment industrial
income.2
revenues.
by
Classified
character.
income.3
receipts.
by
source.
Corporate
departSpecial assessments.
mental
Privileges.
receipts.*
Tempor-
Corporate.
ary.!
Penalties
Original
and
Public
collectors'
service.
Minor.
fees.
Grand
total
Groupl
Group II
Group III
Group IV
New
York, N.
Chicago,
Y
.
111
Philadelphia, Pa..
St. Louis, Mo
Boston, Mass
$119, 160, 151
$8, 523, 712
71,600,074
22, 120, 020
15,341,620
10,098,437
6,115,660
1,076,734
775, 174
556,144
GROUP
I.— CITIES
$25,163,580
10,434,316
8,593,865
5,358,700
6,155,797
$57,309,280 $53, 327, 159
36,088,057
8,893,202
7,350,031
4,980,990
29,399,357
12,150,084
7,216,415
4,561,303
$235,010 $15,308,177
886,422
4,258,246
2,116,778
4,6?1,364
294, 324
1,870,292
287,115
3,089,435
2,919
83, 261
896,080
627,264
619, 556
862, 522
64, 865
870,380
407,932
567,306
205, 447
198, 110
726, 898
153
263
1,303,867
164, 678
32, 145
13, 439
2,129
971,621
790,797
463, 367
215,913
408,348
932, 345
Ky
927, 129
Indianapolis, Ind .
926,836
Providence, R. I.
St. Paul, Minn...
Rochester, N. Y..
Toledo, Ohio
1,119,375
777,872
1,221,794
2,674,353
620, 312
Denver, Colo
1, 389,
Kansas
Mo.
City,
Allegheny,
Pa
Columbus, OhioWorcester, Mass
Los Angeles, Cal
Memphis, Tenn
Omaha, Nebr
New Haven, Conn.
Syracuse, N.
Y
Scranton,Pa
St. Joseph,
Mo...
Paterson, N. J.
.
Fall River, Macs.
Portland, Oreg..
Atlanta, Ga
154
861,158
633,745
636,786
2,301,346
Wash
Dayton, Ohio
Albany, N.Y
Grand Rapids, Mich
Cambridge, Mass. .
Mass
Hartford, Conn.
Lowell,
Reading,
Pa
Richmond, Va..
Nashville, Tenn.
|
!
'
401,407
227,041
77,060
648, 626
152, 125
260,414
95,965
325,046
1,219,647
462,966
GROUP
Seattle,
I
$2,408,466
349,773
537, 761
461,367
645, 008
$816, 570
64,
166
950
63,368
142,629
23,787
696, 317
15;
286,247
524, 134
702, 534
253, 476
205,324
67,016
2,161
46,881
17,819
454, 380
269,079
344,707
886, 767
14, 121
4,065
'
18, 654
10,866
76,086
42,054
7,174
III.— CITIES
$13,045
2,633
60, 863
19, 742
77, 768
826
199,083
330, 694
46,
HAVING A POPULATION OF
$991,908
310, 925
908,640
511,868
27, 768
524
5t7
35,837
'
736,049
477, 170
202, 392
644,234
$20,260
68,214
15,847
118,906
10,258
10,
12,
343,109
1,250
1,413
296, 770
4,156
3,340
201
200,627
581,734
276,243
TO
300,000
IN
228, 021
182
407,893
609,906
1,742,954
287,997
8,567
11,896
3,436
172
1,166,011
144, 529
29, 638
1,414,578
56,816
131,231
132,226
1,021,482
310, 124
305, 689
113,967
1,282,352
1,399
38
2,662
'1,267
5,367
774
213, 194
33,800
337, 736
143, £04
36,218
28,479
23, 712
20,366
39,654
11,556
184, 715
16, 088
317,369
104,350
47,
84,888
48,434
695,759
180,646
86,236
65,062
11, 549
12,620
507
97,034
35,353
33,
HAVING A POPULATION OF
$600, 460
$1,894,971
156, 653
323, 429
190, 587
163, 459
178,949
262,676
366, 119
102, 133
$135,979
38,708
10, 639
67, 733
66,271
$34, 160
432
242,015
837,248
226,871
72,268
8,927
498,725
146, 1C3
50,000
TO
$1,758,992
151,879
2,185,664
645,678
3,642
3,423
4,686
$626,842
$456,485
285,735
115, 579
291,625
78,165
$429,216
131,246
2,744
3,601
372, 403
90, 566
60, 575
19, 403
475,841
490,716
431, 345
208,274
130, 871
68, 782
34, 396
238, 420
I
537,933
431, 345
3,309
213, 540
100,000
t65r,428
655,743
216, 387
67,825
25,240
835, 371
358,892
476, 675
644, 302
1,829,150
343,049
339, 7li2
362, 605
245, 198
I
'1,047
1,868
.
$691, 689
693, 564
296, 861
888,810
j
164, 821
$124,881
92,806
64, 503
64, 360
51,562
686,369
351, 354
296, 366
i
$6,962,385
4,332,190
368, 285
2, 476, 710
796,332
513, 320
3,207,833
1,691,524
972,682
431,744
954, 711
Louisville,
$48, 743
$965,195 $3,526,480
443
$503, 362
622, 142
76,280
411,610
568,804
1,534,261
974, 032
279, 313
305,295
96, 834
1,281,327
133, 476
766
3,5C2
497, 767
138, 166
34,
1
1.
100,000
IN
26
3,209
1,650
$48, 552
$139, 776
5,682
73,327
999
79,837
263
4,611
35,824
160;086
229
17,474
211,870
44, 379
4,470
29,516
3,066
3,079
44
16, 331
1905.
6,348
40,738
11,346
24,266
2,000
2
4,!,21
32, 692
28,242
226, 4E6
.
251, 186
288, 169
306, 418
104, 350
|.
1,346
16,826
3,616
223,956
240,766
757,854
1,268
'.
119,332
60,904
11,341
1905.
29, 789
;.
373,233
160, 480
47,486
14,088
1
817, 103
1905.
433,960
316, 136
324,166
78,895
Cincinnati, Ohio..
Detroit, Mich
$1,828,738
1,065,608
1,276,741
OR OVER IN
196, 164
709, 484
1,330.040
843, 400
943,721
941, 417
II.— CITIES
300.000
16, 457
$8,415,185
4,684,349
506,011
2,777,771
872, 629
1,097,350
976, 7S6
762,873
66, 403
1,194,085
Newark, N. J
Minneapolis, Minn.
Jersey Cityj N.J...
19,286,328
9,621,792
5,587,661
3, 402, 302
$1,205,208
705,299
1, 349, 722
416, 313
906,618
246,885
302,425
97,809
2,942
129,692
GROUP
137,897,983
•285,695
"101,110
619,715
59,620,393
5,289,648
1,856,733
3,194,084
1,779,247
2,053,719
2,609,261
1,704,082
1,003,066
2,266,194
.
6$422,977
22,487,718
10,557,814
6,012,327
3,566,250
6,911,639
1,692,270
1,204,088
995,053
HAVING A POPULATION OF
Baltimore, Md
Cleveland, Ohio...
Buffalo, N. Y
San Francisco, Cal
Pittsburg, Pa
Milwaukee, Wis.
New Orleans, La..
Washington, D. C.
$10,703,050 $42,624,109
375
6,320
1,000
152
——
.
..... . . ..
GENERAL TABLES.
Table 12.—CORPORATE RECEIPTS
RECEIPTS,'
[For a
list of
GROUP
223
FROM COMMERCIAL REVENUES, WITH CERTAIN ASSOCIATED TEMPORARY
1905;
COMPARATIVE SUMMARY,
1902
TO 1905— Continued.
the cities in each state arranged alphabetically and the number assigned to each, see page
III. -CITIES
HAVING A POPULATION OF
TO
50,000
100,000
94.]
IN 1905— Continued.
KECEIPTS FROM SPECIAL SERVICE INCOME.
Receipts other than departmental.
Total
corporate
City
receipts
num-
from
commercial
ber.
Corporate
Corporate
receipts
receipts
from
from
Classified
Total
corporate
investment industrial
revenues.
income.2
income.'
receipts.
Lynn, Mass
1326,687
238,185
285. 779
52,334
395,873
$14,790
7 511
5; 047
5; 133
43,939
238, 314
192, 241
312, 333
2,960
3,308
54,672
21,631
391
Troy,N.Y
Dea Moines, Iowa.
New Bedford, Mass.
Springfleld, Mass
.
393,904
438,056
Oakland, Cal
Lawrence, Mass
SomerviUe, Mass
Kansas
City,
Kans.
111
Duluth, Minn
Utica, N. Y
Manchester, N. H.
Evansville, Ind. .
Yonkera, N. Y
San Antonio, Tex
Elizabeth, N. J
,
Pa
Wilkesbarre, Pa. .
Schenectady, N. Y.
Norfolk, Va
Houston, Tex
Hanisburg, Pa..
Me
DaUas, Tex
Taooma, W ash
600
6,262
mental
Special assessments.
Tempor-
.
Youngstown, Ohio.
93
94
95
96
97
98
99
lOO
101
102
86,255
172,903
71,482
94,098
425,423
4,188
19,406
82,067
82,067
153, 497
143, 689
24, 598
218,090
425
129,866
205,258
46,268
87,681
342,377
78,063
40, 443
15,702
227,826
2,278
120, 306
117, 416
99,940
235,226
209,530
7,579
22,032
16, 647
186, 179
278, 175
12,242
3,870
11029
3,221
47, 590
4,063
3,575
22,367
9,491
6,784
16,639
2,251
162, 446
10,078
496
163,063
137,878
168,800
75, 119
7,508
11,218
6,261
60,249
17, 627
179, 487
168,206
4,323
176, 767
45,695
11,623
148, 119
16, 482
343,974
14, 625
100,960
384
6,474
IV.— CITIES
27,074
12,041
7,679
4,211
9,261
598
13,422
532, 470
104, 756
37, 400
6,893
4,665
Birmingham, Ala.
380,876
Pawtucket, R. I
South Bend, Ind...
Binghamton, N. Y.
Augusta, Oa
266, 471
343,278
38,236
40,
19,
190, 1:9
4.
32,918
41,648
10;
171,203
107,490
648
10,240
1,629
73,658.
19, 410
13, 183
179,005
50,068
53,312
137,917
284,946
177, 777
142,414
Mont
Springfield, Ohio.
Wheeling, W. Va.
Sioux City, Iowa..
Bay City, Mich . .
2,146
The temporary receipts are raceipts
5,062
Xst^ooM^tion
sSee Table
See Table
15.
14.
m
,
„
Service transfers for street spnnklrag.
.
,•
40,723
29,292
233,964
104,319
9,233
5, 176
495,070
97,862
27,436
30,000
TO
11, 168
118,369
30,003
162,033
529
206,190
76,726
117,606
133,111
260,748
162, 444
106,468
67,908
29,292
231, 708
23
82;
19,
4,820
17, 185
"'2,'
10,544
6,123
12,867
98,290
9,233
,
384
169
324
50,000
IN
$484
7
1
1
6,176
10,630
10, 162
170
484,824
87,869
27,590
1905.
8203,250
6,475
118,853
25,274
151, t03
$1,658
4,693
$74
27
520
19,
310,935
12,059
185,846
21,984
9,674
87,615
44,964
59,328
21,867
12,006
20,
81,273
24,046
12, 196
12,
95,207
18, 165
6!
33:274
78,367
276,113
67,765
60,221
53,312
40,140
6,687
110,022
77,131
3;
4
K
7,
11,
2,
10,
13,
by refund payments,
m footnotes.
90,001
13,357
1,
637
45, 412
28,682
4,130
99,183
63,494
907
""62'
676
90,677
13,364
129
39,520
28,910
228
94,111
63, 494
4,661
1
1,749
3,000
7,500
64,026
302,902
18,346
185,707
21,984
21,648
6.
605
412
74,490
721
225,332
53,286
8,036
271,259
125, ISO
I
115,717
$204,908
37,069
22,985
. .
1,048
4,668
17,
20,
1,930
12,076
66,775
3,000
60,786
10,790
276,764
102,643
96,5£0
285,936
5,630
84,677
210,764
197, 492
1,384
3,660
3
9,249
$8,
72,174
6,491
66,469
17,167
296,880
265,864
166,053
174,669
107
166
13, 163
6,123
63,900
.
687
17, 821
43,961
17, 166
8,091
35,008
28,313.
5
83,293
208, 152
197,489
50,084
17, 156
112, 410
44, 241
14,718
11,628
Covington, Ky..
Altoona, Pa
Spokane, Wash.
3,482
8,108
17,706
74,889
721
225, 275
10,544
150,792
14S,249
168,112
113,767
582,245
Lincoln, Nebr. .
Lancaster, Pa.
38,179
17,775
42,768
306,769
35,776
20,700
7,
20,670
51,057
324,368
35,619
32,776
7,446
16, 685
8,169
13, 375
142,321
112,945
171,371
642
28, 777
380,675
82, 335
17, 406
233, 444
23,919
31,991
10
$10,904
220
13,735
2,000
8,319
$15, 191
418,854
265, 348
18,
372
33, 678
28,226
32,111
20,625
Ijl26,
Minor.
14, 071
28, 777
11,541
4,279
23,640
33, 571
$818
Public
service.
16, 479
HAVING A POPULATION OF
in error subsequently corrected
with special assessments, and reported
certain
Table 13.
receipts
interest
2 Net or corporate
•<
36,624
18,009
42,444
7,667
$213,281
Butte,
s
65,321
6,569
$86,802
321,374
1,397
113,476
71,910
108
109
110
1
124,968
15, 479
69, 449
57, 411
$1,031
56,971
682
24,659
7,288
Bayonne, N. J
Mobile, Ala
Johnstown, Pa..
McKeesport, Pa.
Dubuque, Iowa..
by
$151,649
33,898
42,097
34, 101
28,944
$300,114
406,668
144,300
260,980
260,569
Fort Wayne, Ind
Holyoke, Mass
Akron, Ohio
Brockton, Mass. .
Saginaw, Mich
103
104
105
106
107
111
112
18,639
11,321
13,085
72,318
6,689
903
31,072
798
GROUP
90
91
92
$10, 103
149,099
16,030
source.
Privileges.
Penalties
and
Original
assessment. collectors'
ary.'
52, 637
63, 418
47, 186
101,262
by
depart-
$161,752
227,314
15
260, 672
257,824
18, 309
444,003
192,923
178, 340
892,926
119, 764
139, 425
,
Terre Haute, Ind .
116,242
469, ?13
259. 398
131,948
143,023
32,697
294,428
160,085
Charleston, S. C.
Portland,
.11,219
35,048
75, 728
202,273
395, 477
Waterbury Conn
Salt Lake City, Utah.
Erie,
316,990
346,672
221,958
248,922
309. 780
$150, 145
208, 13/
122, 173
176, 336
Savannah, Ga
Hoboken, N.J
Peoria,
.
Classified
receipts.*
Corporate..
Trenton, N. J
Wilmington, Del..
Camden, N. J
Bridgeport, Conn
by
character.
Corporate
2,694
85
101
268
4,420
1,100
6,879
500
12,066
9,340
2,779
6,021
4,130
5,072
In addition, the column "temporary" includes service transfers
made
..
STATISTICS OF CITIES.
224
Table 12.—CORPORATE RECEIPTS
RECEIPTS,'
[For a
list ol
GROUP
FROM COMMERCIAL REVENUES, WITH CERTAIN ASSOCIATED TEMPORAR-j;
COMPARATIVE SUMMARY,
1905;
IV.— CITIES
HAVING A POPULATION OF
TO 1905— Continued.
1902
the cities in each state arranged alphabetically and the
number assigned
30,000
TO
£0,000
to each, see page
94.]'
IN 1905— Continued.
RECEIPTS FROM SPECIAL SERVICE INCOME.
Receipts other than departmental.
Total
corporate
City
receipts
num-
Corporate
Corporate
receipts
receipts
from
from
from
industrial
commercial investment income.3
ber.
revenues.
income.*
Classified
113
AUentown, Pa
Davenport, Iowa...
115
116
117
Montgomery, Ala...
East St. Louis, 111..
Little Rock Ark
Total
corporate
receipts.
118
$83,C85
212,282
110,804
124,668
20,629
$1,623
8,911
18,168
16,996
230,349
218,999
110,687
14,120
12,310
Special assessments.
mental
43,818
6,009
1,673
110,696
35,376
35,897
110,627
29,706
35,897
105,767
02,293
92,218
130,681
45,161
46,638
26,941
3,911
31,564
9,494
31,869
7,168
41,250
15,074
124,017
8,712
19,783
32,277
9,912
123,966
5,370
7,976
25,966
27,476
200,797
136,970
44,330
4,135
25,077
163,925
2,319
7,326
21,830
2,399
36,872
134,651
37,004
67,591
17,989
72,316
51,935
26,347
74,581
15,488
7,064
7,751
2,319
14,524
2,601
66,261
44, 184
23,028
60,067
330
9,424
101,399
81,873
7,695
20,596
70,972
49,347
31,838
10,403
19,945
6,778
49,347
21,706
3,092
650
64,194
10,132
7,311
193
7,783
311
2,886
1,720
4,921
84,872
7,102
70,112
29,772
36,311
99,232
27,906
55,766
7,460
3,909
12,359
2,796
28,851
95,323
16,547
52,969
302
29,021
96,323
12,692
51,626
76,140
48,977
182,706
166, 176
941
473
18,071
38,877
1,513
133,236
134, 465
36,322
46,991
30,799
31,711
11,871
659
26,296
6,617
24,461
46,332
5,603
26,094
1,541
92
7,927
3,308
6,103
4,696
1,734
75,604
93,370
45,270
19,241
23,836
25,068
64,242
3,176
3,232
14,614
3,568
16,065
20,t03
10, 454
50,684
123
124
Passaic, N. J
Haverhill, Mass
125
126
Topeka, Kans
Salem, Mass
46, 444
180,646
200,333
147,665
127
Atlantic City, N. J.
108, 463
1,283
28,241
4,529
14,876
10,841
128
129
130
131
132
Chester,
Chelsea,
Pa
27,660
160,629
372,200
139,761
69,000
790
12,235
37,286
2,781
6,973
133
Knoxville, Tenn
Newcastle, Pa
29,877
74,807
269,954
28,393
142,172
1,796
2,492
19
3,046
»
Fla
South Omaha, Nebr
Rocklord,
111
138
Chattanooga, Term.
1.39
Joplin,
140
141
Galveston, Tex
Fitchburg, Mass
142
Macon, Ga
143
Auburn, N.
144
146
146
Racine,
Mo
Y
124, CC9
Wis
Woonsocket, R.
22,274
80,796
203,054
122,637
22,927
I.
.
Joliet, 111
108,054
102,939
85,637
147
148
Kalamazoo, Mich...
149
150
Taunton, Mass
Sacramento, Cal
151
152
153
Oshkosh, Wis
Pueblo, Colo
28,902
102,747
New
124, 541
164
La
104,208
Kans
Wichita,
Britain, Conn..
Crosse, Wis
62,308
8,926
4,829
Comparative summary for I48
895
110,918
134, 118
8,697
10,092
'2i8,'666'
cities,
133, 511
40,671
Privileges.
grouped according
to
Public
service.
Minor.
$6, 108
180, 176
2,905
2,682
6,994
25,123
3,202
Maiden, Mass
Canton, Ohio
.Ta^ksonvilLe,
Penalties
and
Original
assessment. collectors
2,905
4,355
117,590
60, 498
39,099
Springflell, 111
134
135
136
137
ary.'
1,143
330
112,759
114,083
65,679
119
Y
$5,168
180,175
25,313
118,262
Tempor-
$1,001
22,004
7,455
6,216
7,422
121
122
source.
depart-
202,239
32,768
124, 478
16,077
120
Ehnira, N.
$6, 169
by
receipts.*
$75,994
1,132
78,036
180
4,390
Qulnoy, 111
York, Pa
Mass
Newton, Mass
Superior, Wis
Classified
Corporate
Corporate.
114
by
character.
$1,231
22
26,644
118,161
$33
$100
5,196
$3,460
1,673
3
5,666
1,780
7,:93
5, lf,2
125
3,CCfl
11,808
21,830
136
35,321
1,231
2,3S9
455
134, 65f
"9i
750
36,345
2,601
2,924
1,309
62,327
38,304
21,606
59,574
4,671
1,422
483
64, 194
2,642
7,000
132
2,865
1,344
26,992
46, 166
1,678
22,380
3,907
3,714
15,066
20,620
9,271
50,684
1,000
1,183
population in 1905: 1902
to
1906.
Grand
total
1905
1904
1903
1902
Group
$118, 042,.'580
(')
V>
(')
71,600,074
(')
6$421,327
(')
('1
(')
(')
(')
(')
$37,732,139
34,505,661
32,607,764
24,868,199
6,115,660
5,612,992
5,466,599
4,974,152
30,085,057
29,399,367
(')
(')
(')
(')
1,076,734
673,196
890, 424
645,943
8,83-^,202
775,349
611,800
557,316
617,650
7,360,031
535,428
358, 506
365,331
4, 70'',
(0
22,487,718
$963,744 $3,519,480
1,397,683
3,100,698
736, 592
3,538,349
1,000,284
3,076,767
$667,428
427,618
382,354
472,929
« 285,
695
C)
(')
19,286,328
17,887,883
18,902,904
12,073,356
655,743
909,630
518,900
672,101
2,185,664
1,916,367
1,963,474
1,769,427
646,678
418,370
376,978
430,618
10,557,814
noi,ud
(')
(')
W
9,621,792
8,353,111
(').
7,024,466
216,387
310,751
99,525
221,108
817,103
698,282
905,945
616,933
3,642
4,868
1,060
4,498
5,687,561
5,546,063
4,040,418
3,584,663
67,825
101,684
63,194
78,368
373,233
350,757
422,861
526,801
3,423
4,156
3,199
36,979
3,236,458
2,718,614
2,334,146
2,185,715
76,618
63,973
28,707
143, 480
136, 192
246,069
166,606
4,685
225
2,207
1,934
(')
(')
(';
II:
1905
1904
1903
1902
Group III:
1905
1904
1903
1902
Group IV:
1905
1904
1903
1902
I)y
$53,107,409
I:
1905
1904
1903
1902
Group
$8,603,171
7,156,493
7,279,670
6,406,643
22,120,020
h
15,341,795
(')
(')
(')
12,160,084
(')
(')
(')
(')
7,216,415
9, 580, 591
(')
(')
(')
(')
619,716
(')
(')
(')
(J)
C)
(')
(')
(')
(')
(')
5
,
W
6,012,327
710
4,341,653
w
3,393,605
(')
14,807
(')
(')
('^
(')
(')
C)
I.')
(')
C)
(')
(')
1 The temporary receipts are receipts in error subsequently correctedby refund payments.
certam cities m connection with special assess-uents, and reported in footnotes.
- Net or corporate interest receipts in Table 13.
s See Table 15.
In addition, the column
7,3-30,297
" includes
temporary
i-^xc^ij
iiv-iuuconoivii.B
service transfers
transiers maae
made
....
.
GENERAL TABLES.
FROM INTEREST:
Table 13.—RECEIPTS
[For a
list
225
of the cities in each state arranged alphabetically
1905.
and the number assigned to each,
see
CLASSIFIED BY PAYEE.
ber.
from
from
sions
Grand
total
Net or
corporate.!
$18,412,200
88,902,426
J8,523,712.
13,924,467
2,337,136
1,268,008
882,590
6,291,660
1,180,500
836,727
6,115,660
1,076,734
775,174
556,144
GROUP
New York, N.Y..
$236,010
886,422
2,116,778
294,324
287,116
Baltimore, Md
Cleveland, Ohio. .
Buflalo,N. Y
San Francisco, Cal
Pittsburg, Pa
679,161
436,689
143,069
4,832
395,229
246,883
319,056
102,564
4,832
139,660
246,885
302,425
97,809
2,942
129,692
CincLnnati, Ohio..,
Detroit, M:ich
1,543,401
214,788
43,023
35,836
2,979
Milwaukee, Wis.
.
New Orleans, La.
Washington, D. C.
GROUP
Newark, N.J
Minneapolis, Minn
Jersey City N. J..
Louisville,
Ky
Indianapolis, Ind.
City,
Mo
.
S2, 183,062
$19,368
71,735
20,365
6,069
$5,113,407
621,278
1,989,904
96,336
1,168,638
$132,641
84,874
380,051
208,548
44,875
432,276
116,633
40,495
47,689
250,625
27,490
255,679
631,472
168,070
60,980
2,942
270,295
236,035
48,859
400
13,286
860
1,471,046
90,487
6,576
14,842
2,850
67,866
68,170
25,969
11,882
129
16,631
4,765
1,890
9,858
4,499
1,251
10,478
9,111
HAVING A POPULATION OF
100,000
TO
300,000
IN
4,102
16,886
63,368
146,742
34,497
177,683
17,911
5,260
14,562
46,922
196,702
27,808
40,731
30,056
38,868
43,720
5,989
17,877
48,652
25,750
212,721
101,530
205,026
214,457
6,922
212,721
66,630
18,656
49,730
6,922
205,324
57,016
2,161
46,881
36,000
186,470
164,727
390
40,693
166,904
192,627
35,479
48,090
14,674
3,479
14,755
21,194
41,397
15,542
22,703
12,405
13,132
38,355
16,089
8,784
10,624
12,597
36,837
14,121
4,066
453
13,919
7,746
7,939
22,434
2,973
14,957
5,128
12,720
2,175
11,601
2,097
18,917
20,860
107,931
42,504
7,174
18,654
14,860
79,382
42,504
7,174
18,654
10,866
76,085
42,054
7,174
263
6,000
28,549
1,064
16,447
90,943
17,863
419
.
Net or corporate
Accrued interest received on loans issued to the public
together with acorued interest paid by sinking, investment,
7,397
8,514
16,395
2,849
6,922
1,881
636
2,618
968
4,719
3,994
3,297
450
of taxes.
Accrued
interest.^
2,350
8,062
3,042
interest receipts are the gross interest receipts
$550,432
$798,676
247,261
63,006
146,096
94,069
386,487
298,714
72,171
41,303
$449,938
$301,944
$56,674
71,735
20,404
64,822
7,895
$55,154
"ii7,'49i'
16,894
4,755
1,890
9,858
39,670
34,946
19,567
4,499
1,628
10,478
9,111
1905.
64,166
15,960
63,368
142,629
23,787
4,113
10,710
of special
115,076
246,951
34,797
58,608
161,304
81,419
I
payments
1905.
$5,048,344
21,674
308,370
'10,560
1,100,447
»
1,303,867
164,678
32,145
13,439
2,129
OR OVER IN
$9,631
19,702
16,199
19,932
Included in Table 12 as investment income.
2
'
$14,430,103
176,000
103,766
61,563
37,395
300,000
Deferred
payments
ments.
$261,457
76,269
130,930
101,614
10,459
Ajigeles, Cal.
Paterson, N. J
Fall River, Mass
Portland, Oreg. .
Atlanta, Ga
619,509,774
1
deposits.
$252,740
53,745
134,027
2,640
1,320
.
St. Joseph,
1378,714
interest)
Current
$8,945
1,749
11,018
1,388
366
Denver, Colo
Allegheny, Pa
Columbus, Ohio.
Worcester, Mass .
Scranton, Pa
.'
of the city
(interest
transfers) .s
of
city funds.<
$20,260
68,214
16,847
118,906
10,258
Mo.
Memphis, Tenn...
Omaha, Nebr
New Haven, Conn
Syracuse, N. Y
government
(acorued
Invest-
ments
$29,206
69,963
26,866
120,294
10,624
Toledo, Ohio
Los
165,929
42,623
22,550
2,129
II.—CITIES
$281,945
123,708
160,892
122,934
11,944
Providence, R. I.
St. Paul, Minn
Rochester, N. Y..
Kansas
Deferred
and
Temporary
HAVING A POPULATION OF
$264,378
958,157
2,137,143
294,324
293,174
Boston, Mass
1
I.— CITIES
$5,302,722
979,831
2,446,513
304,884
1,393,621
Chicago, III
Philadelphia, Pa..
St. Louis, Mo
divi-
funds of the
interest.
Group I
Group II -Group 111
Group IV
'
Receipts
receipts
Total.
94.]
CLASSIFIED BY SOITECE.
Receipts from public.
Total gross
City
num-
page
$25,988
1,119
$10,857
1,749
13,763
1,388
366
1,427
4,102
1,000
78,583
4,113
16,811
$19,015
160,440
4,233
12,639
945
7,397
8,514
33,648
4,867
6,922
12,264
2,006
3,994
3,297
450
13,691
9,011
1,777
5,397
from public less the duplications
by the various divisions of the government of the city, and paid at the first
and public trust funds on other securities purchased for investment, and
1,881
535
2,518
968
4,719
of
accrued interest
interest payment thereafter;
received at the first interest
divisions from such funds, as interest on city
"RaSipts'^by sinking, investment, and public trust funds from divisions of the government of the city, or by such
purchased by such funds.
'Sinking, investment, and public trust funds.
-^
...^
^
5 Accrued interest on loans issued by the various divisions of the government of the city.
• Includes service transfers to the amount of $37,330.
48earities held or
'Servicetransferfromlibrarytoschoolpublic trust funds.
8 Includes $26,770, service transfers from city departments to sinking fund.
14—07-
-15
. . ..
STATISTICS OF CITIES.
226
Table 13.— RECEIPTS
[For a
list
FROM INTEREST:
ol the cities in eacli state arranged alphabetically
GROUP
III.— CITIES
1905— Continued.
and the number assigned to each,
HAVING A POPULATION OF
50,000
TO
100,000
IN
Receipts from public.
Total gross
City
from
and
funds of the
Temporary
Net or
corporate.'
(accrued
interest)
.'
Wash
Dayton, Ohio
JUbany.N. Y
Grand Bapids, Mich.
Cambridge, Mass
Lowell,
Mass
Hartford, Conn.
Reading, Pa
72,605
2,924
66,537
8,409
Richmond, Va..
Nashville, Tenn.
Trenton, N.J
Wilmington, Del.
66,546
7,583
17,296
22,028
82,494
Camden, N. J
Bridgeport, Conn.
Lynn, Mass
Troy,N. Y
Des Moines, Iowa.
New
$15,409
15,196
89,354
23,787
102,903
.
Bedford, Mass.
Springfield,
Mass
Mass
Kansas City,.Kans.
Savannah, Ga
Hoboken, N. J
Somerville,
Peoria,
111
Duluth, Minn
Utioa N.
Manchester, N. H.
Evansville, Ind...
Y
Yonkers.N.Y
San Antonio, Tex
Elizabeth, N. J
Waterbury, Conn
Salt Lake City, Utah.
Brie,
Pa
Wilkesbarre, Pa.
Schenectady, N. Y.
Noriolk, Va
.
Houston, Tex
Charleston, S.
C.
Harrisburg, Pa..
Portland, Me
Tex
Tacoma, Wash
Dallas,
Terre Haute, Ind
.
.
Youngstown, Ohio..
57,382
49,037
2,924
14,121
8,409
15,968
7,583
6,298
5,351
47,226
.
56,943
46,404
2,120
1,439
2,633
804
1*,121
4,658
3,761
.
of
Current
deposits.
of the city
(interest
$2,364
901
629
1,600
6,573
$11,662
27,962
2,445
19,574
2,510
$80
11,767
63,294
14,636
82,432
$12,965
2,406
14,654
7,651
4,605
31,172
46,015
479
62,558
73
14,532
1,641
3,979
4,658
3,028
7,279
1,889
4,966
3,258
2,662
3,308
2,021
3,345
14,790
7,511
5,047
5,133
43,939
1,178
72
1,251
218
3,287
10,998
16,677
35,268
52,339
232
14,156
16,844
57,926
2,960
3,308
54,672
21,631
3,761
45
443
95
3,319
3,089
11,910
5,281
60,449
14,977
2,094
1,928
8,342
300
192
7,772
1,928
18,932
2,008
1,368
644
12,124
20,886
4,147
743
6,262
3,327
2,284
1,436
14,227
875
3,844
14,216
2,075
2,585
4,123
18,110
316
6,939
769
2,511
798
18,069
11,219
4,264
14,029
5,149
9,509
11,219
4,264
14,029
3,221
11,219
3,870
14,029
3,221
2,287
8,439
47,590
24,123
6,683
776
7,895
47,690
5,191
3,575
600
6,262
47,590
4,063
3,575
176
33,600
12,896
8,369
21,088
22,454
12,896
5,784
16,966
9,363
22,367
9,491
5,784
15,639
2,251
87
3,405
25,408
3,315
36,132
7,048
3,000
31,072
1,811
6,689
903
31,072
798
7,508
29,608
23,642
70,899
7,508
11,218
10,248
60,410
7,608
11,218
6,251
60,249
25,761
24,766
721
11,888
11,926
17,390
11,623
16,482
303
384
6,474
208
768
614
1,511
544
1,326
7,112
2,097
"i.ois
3,997
161
payments
of special
of taxes.
Accrued
interest.'
ments.
40,577
6,721
3,403
57,991
24,720
391
Deferred
payments
.^
52,416
6,766
3,403
69,901
30,001
Oakland, Cal
Lawrence, Mass
$13,045
2,633
60,863
19,742
77,756
$15,409
3,634
61,392
21,342
Deferred
Invest-
ments
government city funds.
transfers)
Seattle,
,
divi-
sions
interest.
94.]
Receipts
from
receipts
her.
page
CLASSIFIED BY SOITBCE.
CLASSIFIED BY PATER.
nnm-
see
1905.
18,360
315
5,060
27,257
18,390
13,394
10,489
21,692
14,664
64,852
13,835
7,376
129
4,646
13,663
7,324
497
10,941
13
$10,877
$9,907
79
27,208
8,594
731
17,428
596
3,800
312
1,178
72
1,251
218
3,287
3,761
95
3,319
3,089
614
7,019
10,906
394
176
16,758
15,381
87
3,405
65
1,326
7,112
12,116
8,616
4,460
5,546
2,251
2,446
144
23,092
359
2,097
1,013
3,997
161
6,186
11,784
471
1,439
2,633
804
3,751
3,678
5,832
3,221
610
7,916
4,991
700
$2,364
1,023
529
1,600
5,880
15,964
314
908
224
947
1 Included in Table 12 as investment income.
Net or corporate interest receipts are the gross interest receipts from public less the duplications of accrued interest
(temporary) included therein.
2 Accrued interest received on loans issued to the public by the various divisions of the government of the city, and paid at the first interest payment thereafter;
together with accrued interest paid by sinking, investment, and public' trust funds on other securities purchased for investment, and received at the first interest
collection thereafter.
3 Receipts by sinking, investment, and public trust funds
securities held or purchased by such runds.
<
»
from divisions
of the
government
Sinking, investment, and public trust funds.
Accrued interest on loans issued by the various divisions of the government of the city.
of the city, or
by such
divisions
from such fimds, as
interest
on city
...
.
.
.. . ....
GENERAL TABLES.
Table 13.—RECEIPTS
[For a
list of
FROM INTEREST:
227
1905— Continued.
the cities in each state arranged alphabetically and the number assigned to each, see page
GEOUP
IV.—CITIES
HAVING A POPULATION OF
30,000
TO
50,000
IN
CLASSIFIED BY PAYEB.
Total gross
City
number.
Receipts from public.
Receipts
from
from
sions
interest.
Fort Wayne, Ind
$5,480
62, 480
9,224
35,856
10,089
11,031
58,406
1,501
25,181
7,355
Jl,031
56,971
682
24,659
7,288
14,862
13,163
4
5,678
7,048
14,833
11,646
4
1,256
6,798
14, 718
Birmingham, Ala..
37,307
PawtucJcet, R. I
Souta Bend, Ind...
Binghamton, N. Y.
51,i293
37,307
22,985
37,069
22,985
5,630
5,630
5,630
13,234
2,480
1,930
Holyolte, Mass
Alsron, Ohio
Broclrton, Mass...
Saginaw, Mich
Lincoln, Nebr. .
Lancaster, Pa..
Covington, Ky.
Altoona, Pa
99
100
101
102
103
104
105
106
107
Wash.
Spolcane,
Temporary
government
(accrued
of the city
(interest
transfers) .'
Bayonne, N.
Jolmstown, Pa..
McKeesport, Fa.
Dubuque, Iowa.
111
112
Bioux City, Iowa.
113
114
115
Allentown, Pa
Davenport, Iowa..
Montgomery, Ala.
•116
East
Bay
Maiden, Mass .
Canton, Ohio .
123
124
125
126
127
Passaic, N. J
Haverhill, Mass.
147
148
Springfield, 111.
. .
Topeka, Kans
Salem, Mass
Atlantic City, N. J
Chester, Pa
Chelsea, Mass..
Newton, Mass.
Superior, Wis..
Elmira, N. Y..
Knoxville,
Newcastle,
Tenn
Pa
Jacksonville, Fla
South Omaha, Nebr.
deposits.
Deferred
payments
payments
of special
of taxes.
Accrued
interest.'
ments.
4,074
7,723
10,676
2,734
$4,448
48,962
8,112
20, 495
7,654
$1,032
6,398
115
18
29
1,517
29
1,606
1,762
11,539
4,422
250
4,422
260
S4, 449
1,382
2,165
$6,685
'i2,"747'
$610
2,463
4
1,266
10,240
1,629
10,240
1,629
2,663
22,225
2,146
2,663
19,654
2,146
19,410
2,146
5,604
5,604
5,062
3,278
8,911
1,523
8,911
1,016
1,523
8,911
1,016
162
162
14,120
13,534
218
47,465
10,6a5
14, 120
238
43,382
'""732
660
10,
754
11,
16,783
7,911
475
4,423
772
Mo
Galveston, Tex
Fitchburg, Mass
Macon, Ga
Auburn, N. Y..
Racine,
2,663
244
2,702
7,870
18,954
2,146
3,746
3,027
2,401
1,755
'7,'847
1,016
162
12,310
44,486
6,833
43,818
6,009
668
824
27,992
1,283
29,488
5,658
15,414
14,330
1,283
28,241
4,529
14,876
10,841
1,247
1,129
638
3,489
3,750
39,380
124, 770
2,781
6,295
790
13,239
39,293
2,781
5,973
790
12,235
37,285
2,781
5,973
1,796
2,492
19
3,830
1,796
2,492
19
3,830
1,796
2,492
1,283
39,933
6,668
17, 251
1,224
218
2,979
3,852
10,445
1,837
13,662
26,611
1,175
10,117
18,935
26, 141
3,750
26,477
85,477
102, 469
322
621
1,398
2,960
1,004
2,008
77
2,750
218
36,897
5,577
W is
Woonsocket, R.
1,600
4,282
1,283
5,412
3,354
1,734
5,298
1,629
1,891
2,ieo
2,725
7,754
'4,862'
10,
18,
270
402
3,046
784
2,492
19
3,046
1,349
399
62, 308
391
28
724
17
1,740
427
1,740
427
62, 432
63,032
8,972
22,222
16,093
14,043
10, 784
1,796
19
17
Chattanooga, Tenn.
Joplin,
2,363
1,375
14,120
12,310
Rockford, lU
4,829
2,886
2,283
15, 729
2,886
2,283
4,921
2,886
1,720
4,921
1,272
473
25,777
3,583
1,272
473
19,520
3,683
941
473
18,671
7,927
6,440
6,103
10,635
7,927
6,440
6,103
4,696
7,927
3,308
6,103
4,696
1,000
9,400
13,250
11,264
38,042
16,317
15, 493
280
563
11,246
399
15,973
7,693
5,642
600
2,606
1,720
646
2,979
858
JoUet, lU.
Kalamazoo, Mich.
Wichita,
Kans
Taunton, Mass
Sacramento, Cal.
.
.
Oshkosh, Wis
151
152
153
New
154
La
1
city funds.
Current
$1,436
919
622
67
430
2,702
11,615
1,629
St. Louis, 111.
Little Rock, Ark. .
121
122
143
144
145
146
of
.
City, Micli
Quincy, 111
York, Pa
138
139
140
141
142
.
WheeUng, W. Va...
118
119
120
133
134
135
136
137
11,628
.'
Deferred
Invest-
ments
Mobile, Ala.
Butte, Mont
SpringHeld, Ohio.
128
129
130
131
132
and
Augusta, Ga. .".
108
109
110
117
divi-
funds of the
Interest)
97
CLASSIFIED BY SOUECE.
receipts
Net or
corporate.!
94.]
1905.
Pueblo, Colo;
Britain, Conn.
Crosse, Wis
Included in Table 12 as investment income.
Net or corporate
103
473
331
6,267
23,631
5,939
1,500
40
3,396
6,441
838
3,583
'3,'i32'
interest receipts are the gross interest receipts
3,124
3,268
958
4,194
1,749
from public less the duplications
of accrued interest
the city, and paid at the first interest payment thereafter:
^*™5?Emeyinterest ^dved on loans issued to the public by the
securities purchased for Investment, and received at the first mterest
together with accrued interest paid by sinking, investment, and public trust funds on other
various divisions of the
government
of
of the city, or by such divisions from such funds, as interest on
"""^RaSipts'b^^sfnidng, investment, and public trust funds from divisions of the government
securities held or purchased by such funds.
trust
funds.
< Sinking, investment, and public
.,.,.,.,.*
the city.
' Accrued interest on loans issued by the various divisions of the government of
city-
STATISTICS OF CITIES.
228
Table 14.— DEPARTMENTAL RECEIPTS
[For a
list of tlie cities
FROM SPECIAL SERVICE
in eacii state arranged alpliabetioally
/
CLASSiriED BY SOURCE.
CLASSIFIED BY PAYER.
Receipts from public.
City
num-
Total departmental
ber.
receipts.
ments,
fices,
Total.
Grand
Group I
Group II
Group III
Group IV
total
Corporate.'
Temporary.
1
of-
indus-
tries,
and
Rents.
Charges.
Privilege
rentals.
funds (service transfers).
$11,360,533
$10,731,886
$10,703,050
328, 836
$618, 647
$6,986,825
$2, 733, 196
$334, 976
$182,040
$1, 113, 496
7,216,792
1,766,335
1,295,393
1,072,013
6,921,695
1,608,567
1,206,294
996,440
6.911,639
i; 592, 270
1,204,088
995,053
9,956
16,287
1,206
1,387
295, 197
157, 778
4,253,464
1,079,236
915,074
739,051
2,086,942
374, 202
149, 452
122,600
132, 410
96, 862
63, 927
41, 777
67,994
675, 982
33, 751
6,823
182, 284
160,117
73, 472
95, 113
GROUP
1
Receipts
from depart-
I.— CITIES
HAVING A POPULATION OF
099
76, 573
90,
300,000
OR OVER IN
1905.
GENERAL TABLES.
INCOME, WITH ASSOCIATED TEMPORARY RECEIPTS
and the number assigned to each, see page
'
:
229
1905.
94.]
CLASSIFIED BY DEPABTMENTS, OFFICES, AND ACCOUNTS.
/
. ...
STATISTICS OF CITIES.
230
Table 14.— DEPARTMENTAL RECEIPTS
[
GROUP
III.— CITIES
HAVING A POPULATION OF
50,000
TO
For a
100,000
IN
Receipts Irom public.
Total departmental
ber.
receipts.
City
CLASSIFIED BY SOURCE.
.
Kansas
City, Kans.
Savannah, Ga
Hoboken, N. J
Peoria,
111
Duluth, Minn
Utica, N.
Y
Manchester, N.
II.
E vansville, Ind
. .
fices,
$28,481
55,657
18,009
42,444
7,667
17, 447
30,142
12,041
8,328
4,211
Yonkers.N.Y
TempoCorporate.
rary. 1
7,446
16,685
8,199
13,375
Charleston, S. 0.
Harrisburg, Pa..
Portland, Me....
44,001
18,476
8,091
39,618
44,001
17, 156
8,091
36,080
Tex
Tacoma, Wash
13,751
37,400
13,761
Erie,
Pa
Wilkesbarre, Pa
Schenectady, N.
Norfolk, Va
84
85
86
87
Y
Houston, Tex...
I
;
Dallas,
Terre Haute. Ind .
Youngstown, Ohio.
GROUP
88
Charges.
and
37,400
6,893
4,556
IV.— CITIES
$51
18
8,949
t
13,375
I
1,319
72
422
400
329
"4,'538"
HAVING A POPULATION OF
$219
615
923
$25,201
39,253
16, 675
41,462
1,377
800
3,068
36 008
rentals.
Sales.
ice transfers).
'
961
156
091
Privilege
Fees.
funds (serv-
4,211
7,446
16,686
8,199
13,387
N.J
Waterbury, Conn
Salt Lake City, Utah.
indus-
tries,
$3,883
19,033
$24,598
36, 624
18,009
42,444
7,667
16,647
27,074
12,041
7,679
9,261
16,630
11,659
4,279
23,640
Elizabeth,
80
81
82
83
$24,598
36,624
18,009
42,444
7,667
15,630
11,659
4,279
32,589
San Antonio, Tex
Receipts
(rom departments, ofTotal.
Lawrence, Mass
Somerville, Mass.
each state arranged alphabetically
1905— Continued.
CLASSIFIED BY PAYEE.
num-
FROM SPECIAL SERVICE
list of the cities in
30,000
TO
$1, 767
$771
14,691
1,098
"'.i25
151
5,262
600
428
419
6,280
1,206
1,414
6,370
1,646
1,677
606
9,334
13,026
8,690
4,261
467
9,640
1,705
2,212
2,661
6,292
13,924
6,297
1,881
20,784
1,869
846
5,795
588
2,324
6,209
16,097
4,091
8,067
572
797
3,910
2,610
260
650
100
28
37,283
14,722
7,097
27,083
4,946
114
3,367
236
10,353
31,517
2,918
3,058
2,175
965
3,194
127
50,000
178
477
280
"'so
1,221
688
437
862
3,488
948
5,993
397
1,320
IN
1905.
840
1,942
1,405
113
98
193
1,424
386
597
7,498
383
2,976
266
704
GENERAL TABLES.
231
INCOME, WITH ASSOCIATED TEMPORARY RECEIPTS': 1905—Continued,
and the number assigned to
eaoli, see
page
GROUP
94.]
III.— CITIES
HAVING A POPULATION OF
50,000
TO
100,000
CLASSIFIED BY DEPARTMENTS, OFFICES, AND ACCOUNTS.
IN 1906— Continued.
STATISTICS OF CITIES.
232
Table 14.— DEPABTMENTAL RECEIPTI
[For a
GROUP
IV.— CITIES
HAVING A POPULATION OF
30,000
TO
50,000
list o{
M
SPECIAL SERVICE
the cities in each state arranged alphabetically
IN 1905— Continued.
GENERAL TABLES.
INCOME, WITH ASSOCIATED
and the number assigned to
eacli, see
TEMPORARY RECEIPTS
page
GROUP
i;
233
1905— Continued.
94.]
IV.—CITIES
HAVING A POPULATION OF
30,000
TO
50,000
CLASSIFIED BY DEPARTMENTS, OFFICES, AND ACCOUNTS.
IN 1905— Continued.
.
STATISTICS OF CITIES.
234
Table 14.— DEPARTMENTAL RECEIPTS
[For a Bst of the
CLASSIFIED BY DEPARTMENTS, OFFICES,
cities in
FROM SPECIAL SERVICE
each state arranged alphabetically
AND ACCOtTNTS —Continued.
III.— Health conservation and sanitation.
IV.
—Highways.
City
num-
Sanitation.
Snow
ber.
Health
Total.
conservation.
General
Sewers
and sewage dis-
admin-
Total.
Street
Refuse
cleaning. disposal.
Side-
Streets.
walks.
istration.
Bridges
other
than toll.
Grand
.
1
total.
$1,111,765
$230,263
$392,072
$126,724
$362,706
$3,005,169
662,844
153,288
49,385
54,784
134, 615
91,439
27,898
6,638
1,749
272, 887
163,096
191,657
135,230
15,237
46,450
33, 346
1,751,982
441,312
465,440
346,435
GROUP
I.—CITIES
114, 169
21,649
46,223
21,947
street
All other.
sprinkling.
posal.
Group I
Group II
Group III.
Group IV.
removal
and
HAVING A POPULATION OP
$132,609 $1,003,668
$163,392
$237,829
376,878
247,557
237,729
141, 494
94,882
18,512
36,381
14,617
15.3,717
300,000
28,349
40,142
58,658
5,460
OR OVER IN
1905.
59,539
19,729
4,844
$73,021 $1,394,660
43,376
17,582
6,689
5,474
1,054,780
57,980
107,354
174,646
GENERAL TABLES.
INCOME, WITH AS,SOeiATED TEMPORARY RECEIPTS': 1905— Continued,
and the number assigned
to each, see page 94.]
CLASSIFIED BY DEfAKTMENTS, OFFICES, AND ACCOUNTS^COntinued.
235
STATISTICS OF CITIES.
236
Table 14.— DEPARTMENTAL RECEIPTS
PROM
S.PEGIAL SERVICE
[For a list of the cities in each state arranged alphabetioaUy
GROUP III—CITIES
HA'^J'ING
A POPULATION OF
50,000
TO
100,000
IN 1905— Continued.
GENERAL TABLES.
INCOME, WITH ASSOCIATED
TEMPORARY RECEIPTS':
and the ndmber assigned to each, see page
GROUP
237
1905— Continued,
94.]
III.-CITIES
HAVING A POPULATION OF
50.000
TO
100.000
IN 1905-Contlnued.
CLASSIFIED BY DEPAKTMENTS, OFFICES, AND ACCOUNTS— Continued.
STATISTICS OF CITIES.
238
Table 14.— DEPARTMENTAL RECEIPTS
GROUP
IV.— CITIES
HAVING A POPULATION OF
30,000
TO
FROM SPECIAL SERVICE
the cities in eacli state arranged alphabetically
[For a
list of
60,000
IN 1905— Continued.
GENERAL TABLES.
INCOME, WITH ASSOCIATED
and the mnober assigned to each,
see
TEMPORARY RECEIPTS';
page
GROUP
239
1905-Gontinued.
94.]
IV.-CITIES
HAVING A POPULATION OF
30,000
TO
50,000
IN 1905-Contmued.
....
STATISTICS OF CITIES.
240
Table 15.— RECEIPTS
FROM INDUSTRIAL INCOME, WITH ASSOCIATED
[For a
list ol
the cities in each state arranged alphabetically
CLASSIFIED BY SOUKCE.
CLASSIFIED BY PAYER.
City
Total receipts
num-
from industrial
ber.
Beoeipts from public.
Keceipts
from departments,
income.
Total.
Corporate.
Temporary.^
offi-
Fees.
ces, industries, and
Kents.
Privilege
rentals.
funds (service transfers).
Grand
total.
Group I
Group II
Group III
Group IV
$58,623,603
36,556,534
9,048,636
7,732,949
5,285,484
GROUP
New York,
N. Y.
Chicago, HI
Philadelphia, Pa.
St. Louis, Mo
Boston, Mass
Baltimore, Md
Cleveland, Ohio...
N.Y
Buffalo,
San Francisco, Cal
Pittsburg, Pa
Cincinnati, Ohio..
Detroit, Mich
Mllwaulcee, Wis. .
New Orleans, La.
Washington, D. C.
$57,609,879
36,236,891
8,912,161
7,364,659
4,996,268
I.—CITIES
$57,309,280
36,085,057
8,893,202
7,350,031
4,980,990
$200,599
$1,113,724
$1,821,264
736
$4,081,066
$3,746,117
151,834
18,969
14,528
15,278
319, 643
136, 475
368,390
289,216
773,213
388,812
374,719
284, 520
7,449
13, 197
1,977
1,113
3,574,766
181,700
244.273
80,327
3,582,135
65,954
27,016
71,012
$64
$1,742,315
113,065
757,763
123, 543
HAVING A POPULATION OF
$15,373,291
4,390,610
4,628,750
1,918,966
3,093,625
$15,320,999
4,339,498
4,621,644
1,870,292
3,090,855
$15,308,177
4,258,246
4,621,364
1,870,292
3,089,435
1,097,392
1,018,662
859,763
56,403
1,194,086
1,097,392
1,017.898
762,873
56,403
1,194,085
1,097,350
976,796
762,873
56,403
1,194,085
984,776
792,712
522,270
215,913
409, 417
983,060
792,712
463,950
216,913
409,417
971,621
790,797
463, 367
215,913
408,348
$12,822
81,252
190
1,420
300,000
OB OVER IN
$52,292
61,112
7,206
48; 674
2,770
42
41, 102
664
96,890
11,439
1,916
1,715
1905.
$116, 4S8
101,309
180, 664
27, 112
46, 632
56,928
63,926
37,187
1,310
3,685
58,320
27,933
84,931
10,237
13,671
2.610
2,606
.
GENERAL TABLES.
TEMPORARY
RECEIPTS,'
and the number assigned to each,
CLASSIFIED BY
see
1905;
COMPARATIVE SUMMARY,
page 94.]
SOURCE— Continued
1902
TO
1905.
241
STATISTICS OF CITIES.
242
Table 15.— RECEIPTS
PROM INDUSTRIAL INCOME, WITH ASSOCIATED
[For a
GROUP
III.— CITIES
HAVING A POPULATION OF
60,000
TO
100,000
list of
the cities in each state arranged alphabetically
IN 1905-Continued.
GENERAL TABLES.
TEMPORARY
RECEIPTS,^
and the number assigned to each,
see
1905;
page
GROUP
CLASSIFIED BY
COMPARATIVE SUMMARY,
1902
243
TO 1905— Continued,
94.]
III.— CITIES
SOURCE— Continued.
HAVING A POPULATION OF
50,000
TO
100,000
IN 1905— Continued.
244
STATISTICS OF CITIES.
Table 15.—RECEIPTS
FROM INDUSTRIAL INCOME. WITH ASSOCIATED'
[For a
GROUP IV.—CITIES HAVING A POPULATION OF
30,000
TO
50,000
list oJ
the cities in eacli state arranged alphabetically
IN 1906— Continued.
GENERAL TABLES.
TEMPORARY
RECEIPTS,'
1905;
and the number assigned to each, see page
COMPARATIVE SUMMARY,
1902
TO 1905— Continued,
94.]
GROUP IV.-CITIES HAVING A POPULATION OF
CLASSIFIED BY
245
SOURCE—Continued.
30,000
TO
50,000
IN 1905-Continuod.
-.
.
STATISTICS OF CITIES.
246
Ta^le 16.— plants, indebtedness, EARNINGS, COSTS,
[Cities
neither owning nor operating waterworlis are omitted from this
table.
For a list
AND
of the
EARNINGS.
INDEBTEDNESS.
City
num-
For
ber.
Year
built.
Grand
Group
Group
Group
Year
Length
acquired of mains
by city.
total.
I...
II..
III-
GroupIV.
GROUP
New York N.Y...
Chicago, 111
Philadelphia, Pa...
St. Louis, Mo
Boston, Mass
Baltimore, Md
Cleveland, Ohio
Buffalo,
N.Y
Pittsburg^ Pa
Cincinnati, Ohio...
Detroit, Mich
Milwaukee, Wis
New
Orleans, La.'»
Washington, D. C.
m
1851
1808
1856
1851
1872
1840
1864
1874
1872
1906
1854
m
m
GROUP
Newark, N.J
Minneapolis, Minn.
Jersey City, N. J..
Louisville,
Ky
Indianapolis, Ind."
Providence, R. I...
St. Paul,
Minn
Rochester, N. Y...
Kansas
City,
Mo.
.
Toledo, Ohio
Denver, Colo."
Allegheny,
Pa
Columbus, Ohio
Worcester, Mass.
Los Angeles, Cal.
..
.
Memphis, Term
Syracuse, N. Y
40
Fall .tiver. Mass...
Portland, Oreg
Atlanta, Ga
1889
m
m
«
m
m
1868
(=)
Cost.
Annual
in-
outstanding. terest charge.
Total.
For services
to public.i
serv-
ices to
city
(esti-
mated)
.
22,854.7
$581,393,180
$535,957,239
$270,733,611
$10,459,685
$62,368,385
$47,083,836
$5,274,549
11,207.5
4,631.0
3,789.6
3,226.6
372,123,085
91,482,446
71,837,086
45,950,563
304,599,473
99,695,109
78,510,399
63,152,258
146,114,573
66,345,338
35,613,881
22,659,819
6,191,691
2,766,123
1,646,396
966,475
30,831,988
9,391,029
7,302,748
4,832,620
27,996,598
8,464,476
6,466,145
4,166,617
2,836,390
926,553
836,603
676,003
$763,826
520,926
361,025
222,850
199,900
HAVING A POPULATION OF
1,960.6 5$139,086,000
2,053.3
39,099,256
6 62,952,791
1,496.8
769.0
23,994,325
736.1
m
669.6
660.0
511.8
379.6
476.0
12,830,937
13,836,416
7,620,628
10,326,196
515,600,000
436.8
8,172,848
5,644,688
160,000
17,600,000
(»)
m
value.
(miles).
I.— CITIES
1840
1801
1836
1848
Amount
Present
II.— CITIES
6
6
300,000
OR OVER IN
1905.
$74,672,087
39,099,266
62,962,791
23,994,344
16,500,000
$73,085,793
3,909,498
24,820,500
6,783,000
6,671,250
$2,481,491
183,940
837,736
231,320
283,830
$10,602,695
4,733,145
4,166,739
1,946,322
2,642,670
$9,748,870
4,212,220
3,804,714
1,723,472
2,442,670
6
13,309,902
10,620,866
7,520,628
13,000,000
12,190,500
8,827,500
4,266,000
3,998,132
6,567,900
6,817,600
363,100
171,200
168,461
237,679
230,300
979,724
1,098,348
797,241
1,196,103
1,024,635
917,699
907,298
700,351
1,107,363
946,436
1,041,000
326,600
37,910'
705,685
688,591
694,010
620,116
111,676
68,475
6
8,172,848
5,525,800
160,000
17,980,452
451,390
371,390
80,000
6
HAVING A POPULATION OF
(»)
(")
100,000
14,736
62,026
191,050
96,890
88,750
78,100
9
TO
300,000
IN
1905.
GENERAL TABLES.
EARNING CAPACITY OP WATERWORKS:
cities in
1905.
eac^ state arranged alphabetically and the number assigned to each, see page
COSTS AND ALLOWANCES FOE OPERATION AND MAINTENANCE.
94.]
247
STATISTICS OF CITIES.
248
Table 16.— PLANTS, INDEBTEDNESS, EARNINGS, COSTS,
[Cities neither
GBOUP
III.—CITIES
owning nor operating waterworlcs are omitted from this
HAVING A POPULATION OP
50,000
TO
100,000
IN 1905— Continued.
table.
For a list
AND
of the
GENERAL TABLES.
EARNING CAPACITY OF WATERWORKS:
cities in
1905— Continued.
eath state arranged alphabetically and the number assigned to each, see page
GROUP
III.— CITIES
94.]
HAVING A POPULATION OF
COSTS AND ALLOWANCES FOR OPEEATION AND MAINTENANCE.
50,000
TO
allowance tor
Costs.2
ciation.
S189,431
145,757
109, 890
107, 751
199,365
J179, 336
49,817
27, 793
65,001
85,857
151,633
83,277
122,823
26,820
54, 700
61,603
36,968
60,813
158,113
166,486
154,921
108, 177
62,358
98, 176
63,109
57, 406
107, 160
261, 154
For
IN 1905— Continued.
NET EAKNIKGS, OK EXCESS OF—
taxes.
depreciation.
Total costs
and allowances.
$21,362
22,934
$186,836
124,653
80,999
95,001
148, 361
$7,500
74,836
53,206
30,000
62, 504
12, 595
60,000
20,340,
86,820
142, 579
65,667
31,610
45,000
63,875
24,363
14,699
17,010
197, 279
127, 270
68,578
105,813
115,316
31,714
71,816
49,983
63,000
39,095
23,939
18,327
28,812
11,676
134, 17^
148, 169
126, 109
35,904
10,756
63, 138
18, 692
21,104
28,891
12, 750
51,004
96,501
CAPITALIZATION OF NET EARNINGS ON
BASIS OF EXCESS OF—
Total earnings over-
Earnings tor
Costs, with
for depre-
100,000
Total earnings over-
Allowances.
Total.
249
26, 463
">
7,107
9,669
61,303
1"
106, 769
32, 133
Costs, with
allowance for
depreciation
Total costs
costs.
and allowances.
$23,987
44,038
55,354
19,857
41, 335
$22,707
73,758
85,351
35, 632
74,829
81,643
>»42,894
56, 496
140,015
48,724
126,243
64,685
103, 413
145,850
81, 749
59, 843
113,409
42,656
127,669
42,988
29,083
91,950
30,368
'
services to
public over
$474,711
487,957
630,071
118, 460
.
Costs, with
allowance tor
depreciation.
Earnings tor
services to
public over
costs.
250
STATISTICS OF CITIES.
Table 17.—VALUE, PAYMENTS,
(Cities
AND RECEIPTS OF MARKETS AND PUBLIC
having neither markets nor public scales are omitted from this table.
For a
list of
to each, see page
SCALES:
the cities in each state arranged alphabetically
94.)
1905.
and the number assigned
GENERAL TABLES.
Table 17.—VALUE, PAYMENTS,
pttes having neither markets nor public
scales are
251
AND RECEIPTS OF MARKETS AND PUBLIC
omitted from this table.
For a list of the
to each, see page 94.]
cities in
SCALES: 1905—Continued.
each state arranged alphabetically and the number assigned
.
STATISTICS OF CITIES.
252
IS;—SPECIFIED TEMPORARY PAYMENTS Al^D RECEIPTS:
Table
[For a
list of
the cities in each state arranged alphabetically and the
number assigned to
1905.
each, see page 94.]
PAYMENTS.
City
num-
To other
ber.
civil divi-
For other
From
sions (taxes,
Refunds, i
General
property
licenses,
etc.).
Grand
Group I
Group II
Group III
Group IV
total
.
.
.
.
GROUP
1
taxes.
Liquor
All other
taxes.
licenses.
All other
Refunds.2
licenses,
$1,983,239
$20,004,894
$17,562,080
$1, 146, 564
$1, 181, 488
$114,762
$1,419,117
887
4, 308, 658
3,806,713
2,175,271
1,389,548
307,687
192,655
93, 449
9,671,691
4,339,434
3,804,859
2,189,010
8,134,027
3,981,646
3, 458, 309
1,988,099
885,103
617, 328
82, 112
253,777
200,196
110,187
133
21,900
32,219
25, 510
1,007,233
111,919
137,465
162,500
I.— CITIES
HAVING A POPULATION OF
300,000
114,135
65,214
OR OVER IN
1905.
sales of
real property.'
etc.
$19,861,529
9, 570,
. .
civil divisions.
35,
$2,578,934
1,759,725
577,520'
199,280
42,409
GENERAL TABLES.
Table 18.—SPECIFIED
[For a
list of
253
TEMPORARY PAYMENTS AND RECEIPTS:
the cities in each'State arrangedalphalietioally and the
GROUP IH.-CITIES HAVING A POPULATION OF
number assigned to
60,000
TO
100,000
1905— Contftiued.
each, see page 94.]
IN
1906.
STATISTICS OF CITIES.
254
Table 18.— SPECIFIED
[For a Hat of the
•
cities in
GKOUP
TEMPORARY PAYMENTS AND RECEIPTS:
1905— Continued.
eaoh state arranged alphabetically and the number assigned to each, see page
IV.— CITIES
HAVING A POPULATION OF
30,000
TO
50,000
IN
1905.
94.]
.
STATISTICS OF CITIES.
256
Table 19.— PAYMENTS, RECEIPTS,
[Cities liaving neither private trust funds
AND BALANCES OF PRIVATE TRUST FUNDS AND ACCOUNTS:
nor private trust accounts are omitted from this
number assigned
For a list
table.
of the cities in each state
City
For
ber.
in-
vest-
For pur-
ments
poses of
pur-
trusts.
Aggregate
Cash and of all pay- Cash and
ments, and cash credcash credcash and
its at beits at close
cash credginning
of year.
at close
of year.2
its
of year.
PAR VALUE OF INVESTMENTS AT
CLOSE OF YEAR.
Grand
.
total.
CASH CRED-
AND INVE.STMENTS AT CLOSE
ITS,
OF YEAR.
14,552,631
2,536,110
185, 300
234, 323
4,315,147
1,041,770
105, 426
184,843
I.— CITIES
5
$23,303,790
$4,554,237
$174,375
5
18,990,726
'3.600,930
292,968
5 419, 166
3,517,690
161,976
10,846
802, 331
85,756
148. 460
Other
Private
invest-
trust
funds."
$11,184 $18,560,205
$332,696
$225, 132
$3, 419, 101
$2,785,913
15,304,441
2,783,497
205, 164
267, 103
184,276
191,890
2,253,198
908,022
87,591
170,290
2,438,115
terest.
1,553
HAVING A POPULATION OF
Private
City securities.
From in-
For purposes of
trusts.
ments.
of.i
GROUP
1
vest-
disposed
$148,240 $17,508,364 $5, 647, 186
122,948
23,050
2,242
CASH,
From inments
chased.!
Group I
Group II
Group III
Group IV.
arranged alphabetically and the
to each, see page 94.]
PAYMENTS.
num-
1905.
300,000
6,618
1,922
2,048
OR OVER IN
1905.
65, 431
69,269
13,720
'
'3,3" 242'
trust
accounts.*
199, 179
120,346
28,273
——
.
.. .
.
..
GENERAL TABLES.
Table
257
19.—PAYMENTS, RECEIPTS, AND BALANCES OF PRIVATE TRUST FUNDS AND ACCOUNTS:
(Cities havifig neither private trust
funds nor private trust accounts are omitted from this table. Fo r a list of the cities in each state arranged alphabetically and the
number assigned to each, see page 94.]
GROUP
III.—CITIES
PAYMENTS.
HAVING A POPULATION OF
Aggregate
of all payments, and
cash credcash and
its at close
cash credof year.
its at close
Cash and
City
numFor
ber.
1905— Continued.
in-
vest-
For pur-
ments
poses of
pur-
trusts.
50,000
TO
100,000
IN
190S.
PAK VALUE OF INVESTMENTii AT
CLOSE OF YEAK.
Cash and
CASH,
CASH CRED-
AND INVESTMENTS AT CLOSE
ITS,
OF YEAR.
cash credits at be-
From in-
gmning
vest-
of year.
From
ments
of year.2
disposed
chased.!
For pur-
in-
City securities.
poses of
terest.
trusts.
Other
Private
invest-
trust
funds.'
ments.
Private
trust
counts.*
of.i
I
Wash
155, 256
J19,386
$74, 642
$19,382
Dayton, Ohio
Albany, N. Y
5,083
32,008
1,301
2,725
6,035
3
1,525
6,083
38,043
1,304
4,250
2,487
106
1,700
2,526
399
1,900
6,759
3,415
503
8,111
18,652
Seattle,
Grand Rapids, Mich
Reading, Pa
Richmond, Va
Trenton,
N.J
104
6,211
11,893
1,341
Camden, N. J
Troy, N. Y
Des Moines, Iowa.
New
Bedford, Mass.
Somervllle, Mass
Kansas City, Kans.
Utica, N.
Evansville, Ind
1,494
3,922
3,568
33,590
Y
San Antonio, Tex
Salt Lake City, Utah.
Charleston, S.
Portland,
1,810
5,758
4,376
- -
Terre Haute, Ind.
GROUP
Nebr
Covington, Ky
Aitoona, Pa
5,773
98
99
100
104
106
Birmingham, Ala.
1,454
Pawtucket, R. I
South Bend, Ind..
Mobile, Ala
McKeesport, Pa..
1,273
2,000
3,769
109
Springfield, Ohio..
Sioux City, Iowa-.
Bay City, Mich
2,084
625
111
112
113
114
116
117
119
124
125
126
130
132
133
135
139
140
143
145
147
148
149
161
154
642
9,444
9,013
3,098
800
1,527
5,346
4,005
36, 410
7,969
15
3,772
5,000
2,242
18,842
75
6,811
6,000
8,246
10, 597
1,200
6,148
332
1,747
1,200
6,968
20,090
6,122
14,
IV.-CITIES
$503
13,246
3,194
Fort Wajme, Ind
Saginaw, Mich
Lincoln,
800
2,169
789
13, 018
39,508
Me
Tex
Tacoma, Wash-
96
800
676
10,867
9,460
5,918
C
Dallas,
92
93
95
8,537
1,341
10,883
60
3,039
Houston, Tex
East
13,838
3,004
9,769
1,216
Ark
York, Pa
Haverhill.
821
560
68, 118
6,000
16,000
114
350
36,768
66
1,718
4,616
1,000
7,446
577
2,276
4,616
1,000
10,289
150
2,275
4,542
1,000
4,646
5,281
560
509
5,120
125
18,862
285
401
Taunton, Mass.
Oshkosh, Wis..
Crosse,
4,184
2,905
637
1,036
25, 746
Wichita, Kans.
660
9,640
Wis
930
30,000
dufnTyeSr? on
9,
14—07-
925
9,127
4,495
1,200
4,655
14,332
1.747
IN
1906.
$1,031
13,838
3,004
$9,769
5,405
526
19, 522
credits at close of year
reports.
4,497
9,630
579
500
119
15,248
625
512
152,854
707
200
21,983
6,000
6,000
S87
i
1,223
112
400
67,751
6,000
16,000
'S,"643"
66
1,718
4,616
1,000
7,446
1,500
700
9,465
1,405
25,683
1,695
2,905
637
1,035
5,166
119
18,862
1,228
240
407
660
8,412
427
74
is
1,223
.4,
184
8,000
8,000
9,640
a^o^t of incomplete private trust account
-17
6,031
5,000
$4, 497
466
2,906
26,383
1,595
509
^ "SSl
and cash
50,000
11,000
^Tl^^e^Sl^lln'vm^'^nk cash
par value of
TO
38,147
$33,242
7,959
15
3,772
5,000
'
I
receipts
of
4,905
I
^^^ ^°^ "' ^""^" '"^'"^
?.Tifa?^e^a\\raMF?
»7ea°r'
oi year.
investments and cash oh hand at close
Sum
10,867
$13,838
5,079
139
3,775
»
I
47,339
600
112
400
57, 751
6,000
16,000
Mo
40,864
9,460
5,918
$1,273
16,248
2,843
Woonsooket, R. I.
Kalamazoo, Mich.
783
500
355
13,929
$2,500
2,626
399
1,900
284
1,432
748
Elmira, N. Y
Knoxville, Tenn.Jaoksonville, Fla.
La
9,530
611
567
Galveston, Tex..Auburn, N. Y
2,000
13,299
151, 636
Topeka, Kans
Joplin,
1,454
1,432
1,273
2,000
13,299
600
2,663
1,025
867
166,783
Mass
Salem, Mass
Newton, Mass
1,200
5,103
963
1,627
10,
$1,534
13,246
1,119
9,630
3,214
6,035
3
1,525
75
'"780
$1,534
27,084
6,198
9,769
6,989
$2,500
I
2,242
600
579
500
119
150
367
.
$19,386
5
1,432
St. Louis, 111.
Little Rock,
14,
HAVING A POPULATION OF
$1, 031
.
Allentown, Pa
Davenport, Iowa.
1,018
1,663
167
8,111
9,097
1,752
336
1,341
$2,242
Y
Schenectady, N.
$100
$66,260
5,083
35, 566
1,198
2,460
5,120
126
18,862
''"
not the same as the aggregate
of
cash and ca.h credits at beginning of year and aU
.
STATISTICS OF CITIES.
258
Table 20.— PAYMENTS. RECEIPTS,
[Cities liaving
no public trust funds are omitted from
this table.
For a
AND
list of
the
PAYMENTS.
Num-
For investments pur-
ber of
funds
report-
City
number.
chased.i
ed,
From
(invest-
ment
transfers).
$11, 323, 310
Group I
Group II
Group III
Group IV
$3,298,037
$1,867,643
482,827
289,680
126, 398
N. Y..
Chicago, 111
Philadelphia, Pa..
St. Louis, Mo
Boston, Mass
Baltimore, Md
Cleveland, Ohio...
Y
Buflalo, N.
San Francisco, Cal
Pittsburg, Pa
Cincinnati, Ohio...
Detroit, Mich
Milwaukee, Wis .
New Orleans, La..
Washington, D. C.
.
I.— CITIES
$3,278,780
1,298,925
2,984,642
81,228
926,701
50,872
162, 400
88,547
82, 934
1,936
127,117
14,288
70,279
79,205
2,705
public
poses
Other
than city
securities.
City
$1,329
HAVING A POPULATION OF
$182,750
1,684,478
of trusts.
$6,263
300,000
$796,000
159, 300
5,027
$837,250
$2,482,780
467, 109
1,283,853
$489,434
11,275
81,228
13, 182
of year.s
$2,853,576
16
144, 516
11,887
240
41,725
9,288
25,769
52, 355
2,705
$341,761
282,730
312,057
232,062
262,886
378
68,049
50,013
125, 126
82, 980
82,934
1,936
383
hand at close
Cash on
hand at
begin-
ning of
year.
ments.2
649,091
71,338
77,656
39, 165
96,417
2,050
5,000
close of
year.
pay-
$14,176,886
$2,878,257
10,992,458
1,664,555
1,074,979
444,894
1,607,692
628,913
479,994
161,658
OR OVER IN 1905.
37, 191
15,325
$5,312,788
5,375
137
353
430,622
40, 857
Transfer
of all
payments,
and cash on
securities.
475
574
58
222
2, 399, 132
GROUP
New York,
To
Total.
public.
total
chased.
Cash on
band at
'
for pur-
From city
Grand
Aggregate
For accrued interest
on investments pur-
3,280
3,420
1^,421
21,922
44,105
11,001
884
$3,620,541
GENERAL TABLES.
BALANCES OF PUBLIC TRUST FUNDS:
cities
in each state arranged alphabetically
1905.
and the number assigned to
BECEIPTS.
each, see page 94.]
259
STATISTICS OF CITIES.
260
Table
[Cities
GROUP
i
III.—CITIES
20.— PAYMENTS, RECEIPTS, AND
having no public trust funds are omitted from this table.
HAVING A POPULATION OF
50,000
TO
100,000
IN 1905— Continued.
For a list
of the
GENERAL TABLES.
BALANCES OF PUBLIC TRUST FUNDS:
cities in
1905— Continued.
each atate arranged alphabetically and the number assigned to each, see page
GROUP
III.— CITIES
261
94.]
HAVING A POPULATION OF
RECEIPTS.
50,000
TO
100,000
IN 1906— Continued.
STATISTICS OF CITIES.
262
Table
[Cities iiaving
21.—PAYMENTS, RECEIPTS, AND
no investment funds are omitted irom
tliis
For a
table.
list oJ
the
PAYMENTS.
NumCity
ber of
num-
funds
ber.
reported.
For investments purchased.1
chased.
Total.
From
From
public.
city
(invest-
ment
transfers).
Grand
total
Group I
Group II
Group III
Group IV
$2,934,083
$4,292
2,417,448
288,331
154,333
73,971
4,005
287
GROUP
1
New Yoyl
Chicago, J
St. Louis,
Baltimore
Cincinnati
Louisville, Ky.".
Y
Rochester, N.
Toledo, Ohio...
Omaha, Nebr...
For accrued interest
on investments pur-
I.— CITIES
Other
than city
securities.
$3
500,000
'"'3,'S34'
HAVING A POPULATION OF
neous
pay-
Transfer
close of
year.
ments
payments,
i!
Aggregate
of all payments, and
cash on
hand at
close of
year.'
Cash on
hand at
beginning
of year.
to pub-
City
securities.
$503,534
Miscella-
Cash on
hand at
300,000
lic.
$11,931
$2,414,323
$241,787
$3,175,870
$260, 716
4,613
250
5,489
1,579
1,912,835
288, 081
80, 178
56,076
144,1S36
.88,571
35, 171
2,497,626
344, 407
189,504
144,333
65,261
133,472
28,226
33,757
OR OVER IN
1905.
70,362
GENERAL TABLES.
BALANCES OF INVESTMENT FUNDS:
cities In
eacb>state arranged alphabetically and the
1905.
number assigned to each,
RECEIPTS.
see
page
94.]
263
»
STATISTICS OF CITIES.
264
Table 22.— PAYMENTS, RECEIPTS,
having no sinking funds are omitted from this table.
[Cities
For a
list of
AND
the cities in
PAYMENTS.
NumCity
For investments
ber of
funds
number.
purchased.
^
For accrued interon investments
Cash on
purchased.
hand at
est
re-
ported
neous
Total.
From
From
public.
city
Other
(investthan city City sement trans- securicurities.
fers).
Grand
Group I
Group II
Group III
Group IV
total
236
$94,406,047
61,794,262
19,706,472
8,419,974
4, 485, 339
GROUP
1
close of
Miscella-
$9,010,769 $39,467,864
5,118,989
2,047,357
1,394,834
449,589
I.— CITIES
28,640,002
7,977,809
1,863,579
1,076,474
Transfer
year.
payments paynients.2
Aggtegate
of all payments, and
cash on hand
at close of
year.
Cash on
hand at
beginning
of year.
to public.
ties.
$14,594
$120, 757
1,140
2,719
9,348
1,387
r.9,013
45,967
3,519
2,268
HAVING A POPULATION OF
-533,882,535
$11,919,528
$21,165,916
738
5,376,868
3,991,626
1,754,303
5,305,380
4,255,752
1,157,068
1,201,328
11,516,266
4,077,195
3,116,331
2, 456, 124
22. 759,
300,000
OR OVER IN
1906.
6$115,571,963
6
73,310,528
23,783,667
11,636,305
6,941,463
$22,889,766
13,398,722
4,603,912
3,001,175
1,885,947
GENERAL TABLES.
BALANCES OF SINKING FUNDS:
each state ajrranged alphabetically
1905.
and the number assigned to each,
KECEIPTS.
see
page
94.]
265
STATISTICS OF CITIES.
266
Table
[Cities
GROUP
III.—CITIES
22.—PAYMENTS, KECEIPTS, AND
having no sinking funds are omitted from this table.
HAVING A POPULATION OF
50,000
TO
100,000
IN 1905— Continued.
For a
list of
the
cities in
GENERAL TABLES.
267
BALANCES OF SINKING FUNDS: 1905—Continued.
each state arranged alphabetically and the number assigned to each, see page
GROUP
III.-CITIES
94.]
HAVING A POPULATION OF
RECEIPTS.
50,000
TO
100,000
IN 1905-Continued.
268
Table 23.—TOTAL
STATISTICS OF CITIES.
AND PER CAPITA DEBT OBLIGATIONS AT CLOSE OP YEAE, TOGETHER WITH CHANGES
'
SUMMARY,
[For a
list of
the cities in eaoli state arranged alphabetically
GENERAL TABLES.
DURING YEAR IN PAR VALUE OF DEBT OBLIGATIONS AND OF SINKING FUND
1902
TO
1905.
and the number assigned to
eacb, see page 94.]
PAB VALUE OF DEBT OBLIGATIONS AT CLOSE OF YEAR— cont'd.
269
ASSETS,^
1905-
COMPARATIVE
STATISTICS OF CITIES.
270
Table
23.—TOTAL AND PER CAPITA DKBT OBLIGATIONS
>
AT CLOSE OF YEAR, TOGETHER WITH CHANGES
SUMMARY,
[For a
GROUP
III.— CITIES
HAVING A POPULATION OF
60,000
TO
list
100,000
of the cities in each state arranged alphabetically
IN 1905— Continued.
GENERAL TABLES.
271
DURING YEAR IN PAR VALUE OF DEBT OBLIGATIONS AND OP SINKING FUND
ASSETS,^
COMPARATIVE
1905;
TO J905—Continued.
1902
and the number assigned to
eaeli, see
page
94.]
GROUP in.—CITIES HAVING A POPULATION OF
PAK VALUE OF DEBT OBLIGATIONS AT CLOSE OF TEAR—cont'd.
Aggregate— Continued.
Classified as held
IN 1905— Continued.
100,000
INCREASE DDBING TEAB IN PAB VALUE OP-
Per capita.
Debt
Sinking fund assets.'
obligations.
byLess sinking
fund assets.'
Public.
TO
50,000
Debt
Debt
Total
debt obtions.
City funds.'
obligations
less sink
Held by
public.
city f unds.8
Total.
City securities.
Other
in-
vestments.
ing fund
assets.
13,906,330
2,435,950
3,133,754
1,616,433
4,148,000
Jl, 024, 305
296,200
485,000
797,000
3,024,0731
3,592,302
1,412,951
4,698,000
2,292^600
1,294,003
750
242,835
111,600
245,772
2,164,160
1,868,000
3,220,964
3,100,461
1,622,063
62,796
36,300
1,095,205
6,505,283
1,236,791
1,263,399
2,070,812
541,000
$40. 62
1,615,206
3,701,487
$58.57
29.06
41.13
25.61
64.19
3,607,035
1^412,951
3,588,757
2,019,675
1,294,003
47.11
18.68
66.44
32.69
17.81
46.98
18.68
48.26
27.46
17.81
2,235,344
1,868,000
3,198,727
3,100,461
1,614,030
34.40
26.97
47.64
46.06
25.74
31.91
26.97
47.31
46.06
24.65
1,131,505
6,368,287
1,236,791
1,293,703
2,058,945
17.40
100.17
19.43
28.45
32.80
17.40
97.91
19.43
20.40
32.61
$3,419,200
2,435,899
4,320,278
2,439,183
3,114,527
1,697,153
4,728,408
298,583
26,000
60,000
158,000
4,274,921
2,101,261
2,990,764
1,719,339
4,728,269
75.21
40.32
52.30
30.86
80.26
69.61
34.36
4.81
28.60
80.26
778,114
770,058
2,559,889
5,413,550
500,889
9,000
181,392
645,280
767,080
768,811
2,498,370
5,366,883
21.76
13.27
47.09
104. 45
13.06
13.09
42.92
92.62
3,932,316
3,345,850
2,009,639
2,544,760
456,300
310,900
267,801
3,932,316
3,793,032
1,932,402
2,812,551
69.85
67.60
42.34
51.77
67.45
35.26
51.77
2,140,572
5,077,374
486,168
1,083,852
128,600
148,027
2,408
82,897
1,996,794
5,115,528
447,130
1,135,443
43.43
100.56
9.41
22.65
38.22
98.45
8.61
22.04
GROUP
2,062,'766
1,720,108
1,099,500
2,095,309
1,262,416
3,876,809
36.70
23.81
46.01
33.21
85.56
36.70
23.81
45.67
27.71
85.56
2,804,484
4,714,548
1,064,117
735,603
1,826,900
62.82
138.81
25.14
17.07
42.97
62.82
108. 68
24 63
17.07
42.97
2,036,664
3,296,823
385,944
944,990
1,474,096
56.62
83.38
12.19
32.66
35.15
48.19
78.17
9.16
22.49
36.16
741,559
1,129,893
673,058
1,925,631
1,341,687
17.76
27.99
14.49
47.02
34.49
17.76
27.27
13.96
47.02
33.04
$1,149,232
2,653,369
1,267,447
2,456,561
1,720,278
1,066,000
2,110,924
1,319,725
3,864,919
40
33,500
193, 100
11,890
806,000
298,350
2,094,500
3,515,774
409,489
1,191,585
1,474,096
104,500
181,000
741,559
1,122,449
594,987
1,925,631
1,400,953
Including
37,156
all
of
short-term loans in anticipation
funds.
^™°°fefnMng, investment, and public trust
8
Decrease.
$107,067
268,850
6 10,662
2,429
8 240,650
339,278
56,965
59,000
8 4,200
8 49,135
6
8
161 306
8
93,602
35,749
20,651
8 22,410
1,165,980
170,706
320,526
183,666
6 140,755
8 25,759
23,151
615,195
6 2,430
4,786
6
$143, 322
103,900
42,910
75,060
215,782
6
8
6
32,849
4,998
34,922
93,085
47,749
4,349
6 47,410
1,165,980
8
6
221,349
8 9,000
208,523
121,500
26,661
602,466
6 3,623
8 18,218
6
$128,479
110, 600
6 22,397
31,050
204,992
8
6
32,038
3,998
34,522
512,920
4 149
145,032
58,125
29,747
349
34,966
2,400
6
6
6
2,400
6
32,200
24,179
6
6
8,021
1,338
'""5,'696
"i6,'327'
4,731
36,176
36,176
8
116,000
6 12,000
67,939
6 5,134
115,000
6 12,000
35,146
198,107
92,023
59,461
4,149
483,810
55,912
6116,311
6 43,996
6
167,412
12,717
$6,600
8
Vi,'338'
6 517
12,000
25,000
26,000
6
14,954
80,671
91,219
13,140
8 8,323
6
60,542
2,738
2,056
62,282
47,061
6,866
8
6 617
12,000
25,000
26,000
14,437
92,671
66,219
6 12,860
6 8,323
92,639
6
60,392
39,260
6
6
6
8
4,000
24,200
12,053
307
84,514
3,500
12,729
1,193
23,004
23,416
6,967
6 529
89,582
30,000
8
TO
50,000
IN
32,097
2,738
62,448
8
8
60,392
39,250
8
104, 131
77,833
61,738
30,642
238,677
6 47,142
62,939
107,412
8 10,317
8
513,920
8
52,939
41,137
6
181, 131
6
6
6
57,744
198,107
31,631
98,711
8
24,612
41,600
124,000
$135,878
7
31,630
6 304
6 258,409
$142,478
7
56,142
41,196
6 382,409
8
8
221,349
6 5,000
184,323
109,447
24,612
41,500
124,000
42,013
18,500
140,516
8 21,461
821
83,150
18,600
140,516
8 21,461
6,417
8
8
6
8
320,526
183,666
6 25,755
8 37,759
s
339,278
66,965
59,000
6 1,800
6 49,135
8
6
$6,600
6
IV.—CITIES HAVING A POPULATION OF
$23.00
53.14
25.66
51.38
43.27
$102,323
138,800
130,268
349,000
72, 160
$100,467
268,860
13,850
43,929
8 364,650
6
$24.03
62.03
27.56
62.77
44 28
$1,098,691
2,958,500
1,231,410
2,661,000
2,039,148
2,804,484
5,215,709
1,086,127
735,603
1,826,900
<
29.05
36.28
19.68
48.05
obli-
gations less
sinking
fund assets.
'
Total.
Held by
6
600
24,200
6 193
108,714
3,600
9,574
19,916
2,607
6 629
107,282
17,700
1905.
6
6
. ..
..
.
.,
STATISTICS OF CITIES.
272
Table 23.—TOTAL
AND PER CAPITA DEBT OBLIGATIONS AT CLOSE OF YEAR, TOGETHER WITH CHANGES
'
SLWMARY,
[For a
GROUP
IV.— CITIES
HAVING A POPULATION OF
TO
30,000
the cities in eaoli state arranged alphabetically
list ol
50,000
IN 1906— Continued.
PAR VALUE OF DEBT OBLIGATIONS AT CLOSE OF TEAK.
Aggregate.
City
Classified
by character.
Classified as issued
by-
number.
Unfunded or
floating.
Other
Total.
Funded .s
113
114
115
116
117
Pa
Allentown,
Montgomery, Ala..
East St. Louis, 111.
Little Rock, Ark.
.
Quincy,
118
119
120
York, Pa
121
Maiden, Mass
Canton, Ohio..
122
111
Springfield, 111.
.
123
124
125
126
127
Passaic, N. J
Haverhill, Mass.
128
Chester, Pa
Chelsea, Mass..
129
130
131
132
133
134
135
136
.
. .
Topeka, Kans
Salem, Mass
.
Atlantic City, N. J.
Newton, Mass.
Superior, Wis
Ehnira, N. Y..
.
KnoxvlUe, Xpun
Pa
Newcastle,
Jacksonville, Fla
South Omaha, Nebr.
137
Rockford,
138
139
140
Chattanooga, Tenn.
Joplin,
111
Mo
141
Galveston, Tex
Fltchburg, Mass
142
Macon, Ga
143
144
145
146
Auburn, N.
147
148
149
150
Y
Racine, Wis
Woonsocket, R.
I.
Joliet, 111
Kalamazoo, Mich.
Wichita,
Kans
Taunton, Mass
Sacramento, Cal.
Oshkosh, Wis
151
152
153
New
154
La
Pueblo, Colo
Britain, Conn.
Crosse, Wis
assessment
loans.i
loans.
Special
$15, 266
$200
37,000
33,000
80,162
126,670
496,400
1,005,800
1,070,810
975,800
1,715,000
1,290,733
177,836
100,000
8,933
144,900
1,793,000
2,394,754
813,550
3,080,439
616,000
1,690,000
1,682,427
763,650
2,440,975
27,000
103,000
1,218
50,000
17,500
1,007,700
2,071,607
6,277,335
1,277,124
1,267,756
927,700
1,765,000
5,860,700
733,675
1,096,500
2,000
306,607
385,000
2,400
38,000
1,520,180
475,217
1,368,000
915,222
670,640
1,
400, 167
408,000
1,368,000
791, 188
295,300
1,290,424
232,984
3,381,633
1,856,105
1,086,541
1,281,000
208,600
3,323,040
1,613,105
916,000
243,000
30,000
541,283
608,600
2,362,000
261,800
646,000
63, 466
446,992
2,469,439
1,557,629
324, 398
$1,047,200
440,000
2,304,050
937,000
244,175
1,020,732
1,073,140
1,301,931
1,815,000
1,636,153
744, 185
II; 076, 288
Davenport, Iowa.
Revenue
and tax
642,096
623,988
2,897,000
491,938
460,607
924,070
2,215,591
545,100
584,194
2,443,889
1,649,906
823,757
534,000
1,499,500
1,602,000
703,700
warrants.
$2,623
6,992
1,819
16,229
'333,' 978
School
ment.
districts.
$11,000
75,000
1,223
3,395
2,509
101, 185
$647,600
281,885
2,467,439
1,254,400
160,407
$428,688
165, 107
900,732
753, 140
1,202,037
1,815,000
1,346,153
120,000
320,000
3,000
740, 186
4,000
105,006
'626,'666'
"'i,'964'
1,793,000
1,782,760
813,560
3,080,439
540,403
31,635
646
127,256
727,000
2,071,607
6, 277, 335
1,277,124
1,076,256
40,423
7,667
54,298
9,033
12,919
8,855
250,500
56,099
103,773
69,080
10,917
6,000
63,000
10,050
58,493
10,429
2,199
162, 400
4,272
2,000
63,086
85,300
143,550
149,377
5,.'i76
22, 844
462, 449
39,097
47,820
1,620,180
238,081
1,368,000
808,673
670, 640
1,290,424
124,471
3,381,633
1,856,105
1,086,641
24, 484
81,384
13,289
ment
$2,000
303,229
86, 816
'77,'i75'
96,894
"7,"
283,000
'6i6,'776
17, 846
11,097
469,096
86
2,610
471,068
944,878
2,300,891
346, 100
684, 194
1,674,972
1,369,086
823, 757
Comparative summary for
666
1,218
280,700
191,500
237, 136
'i66,'549
108,513
279,860
623,988
2,897,000
376,368
2,326
ol
the city.
606, 103
78,000
di-
visions of
the govern-
All other.
61
14,932
1,107
•
604,058
1,154,378
2,300,891
546, 100
Outstanding
City govern-
362,236
"35,'576'
133,000
209,600
463,917
280,820
lJf8 cities,
416,000
grouped
Grand total:'
1906
1904
1903
1902
Group
$1,438,274,620
1,366,233,103
1,233,818,645
1,172,309,763
$75,309,424
69,284,369
78,564,924
63,825,007
$76,921,159
70,187,923
66,910,491
57,116,321
$18,311,106
20,556,610
18,127,860
14,484,419
$1,257,971
2,462,356
1,124,588,757,
1,055,791,206
947,589,844
868,332,722
1,010,698,966
,952,699,950
840,642,822
793,920,814
57,202,330
48,694,373
57,719,290
34,993,673
43,744,375
39,041,126
37, 193, 475
31,084,985
12,458,846
14,387,031
12,034,267
8,333,250
484,240
968,726
222,343,054
218,734,889
206,363,024
196,294,042
196,913,928
189,241,005
179,005,368
170,876,729
8,011,577
11,600,311
10, 472, 164
10,362,512
14,366,883
15,034,271
14,166,042
12,577,727
2,712,176
2,365,140
2,730,460
2,477,074
338,490
604,162
161,816,573
156,213,276
149,363,630
144,330,433
144,051,833
139,690,096
132,826,251
129,925,538
5,832,835
5,873,843
6,330,222
4,362,899
10,303,861
8,383,563
8,195,264
7,765,314
1,475,889
1,854,123
2,001,893
2,286,682
152, 155
84,702,053
81,344,104
77,686,682
4,262,682
3,215,842
4,043,248
4, 115, 923
8,506,040
7,728,973
6,366,710
5,688,296
1,664,195
1,960,316
1,361,260
1,387,413
W
I:
1906
1904
1903
1902
Group
$1,610,074,280
1,528,724,360
1,396, 421, 8?0
1,297,735,510
'..
II:
1905
1904
1903
1902
Group III:
1905
1904
1903
1902
Group IV:'
1905
1904
1903
1902
101,326,896
97,984,989
93,115,322
88,778,313
m
m
511,662
377,805
m
$1,514,783,426 135,745,372 $59,546,482
1,431,530,073
66,047,499
31,146,788
957,303,271
1,339,118,549
» 54, 433, 937
1,243,301,673
m
1,070,679,092
1,004,638,662
917,496,415
837,331,624
6,380,771
6,075,617
205,807,473
192,082,029
193,626,041
185,017,211
10,532,687
10,317,207
148,222,104
147,433,609
141,165,474
137,853,481
11,470,233
8,621,267
90.174,757
87,375,973
86,830,619
83,099,257
7,361,681
6,232,697
(")
(?)
(»)
W
47,628,894
46,077,027
'30,093,429
931,001,098
6,002,894
16,336,653
12,736,983
811,276,831
2,124,236
258,500
8,188,156
9 6,476,952
9
«
3,789,458
4,376,319
6,284,703
9 5,079,066
9
m
""^''^^W obligations "as here used, includes all bonds; temporary and other loans, including overdrafts by the treasurer; all warrants
„„t=VT?li!,^t't'^^Ijri
outstanding at the close of the year; and aU judgments rendered against the government
of the city and not ±'
paid during
-e the year.
' For amount of sinkmg fund assets at close of
j
year, see Table 22.
3 Including all general bonds, and special debt obligations
to public trust funds,
short-term
loans
in anticipation of taxes, commonly designated as revenue bonds, revenue loans, tax warrants, tax
"^
certificates temporary
loans etc
GENERAL TABLES.
273
DURING YEAR IN PAR VALUE OF DEBT OBLIGATIONS AND OF SINKING FUND
1902
ASSETS,^
1905;
COMPARATIVE
TO 1905— Continued.
and the number assigned to each, see page
.
GROUP
94.
]
IV.— CITIES
HAVING A POPULATION OT
PAE VALUE OP DEBT OBLIGATIONS AT CLOSE OP YEAB— Cont'd.
ClassiSed as held
Debt obligations.
Debt
obligations less
Debt
Total
debt obligations.
obligations
less sinking fund
Total.
1926,656
446,992
2,469,439
1,490,616
299,728
$26. S3
$22. 84
11.23
62.09
39.55
8.38
11.23
62.09
37.85
7.74
'$35,337
611,298
59, 809
106,590
72,664
998, 198
996, 162
1,301,931
1,288,105
1,593,424
26.42
28.05
34.05
47.72
43.16
25.84
26.04
34.05
33.86
42.04
61,533
615,700
107,165
6 26,700
8,637
19.67
47.40
63.62
21.62
81.94
19.67
33.24
63.49
21.06
67.51
6
31,000
307,000
744,185
1,257,405
2,389,644
792,067
2,538,038
81,200
726, 607
1,809,350
172,060
7,500
875, 136
1,360,000
4,304,659
1,051,989
1,267,756
26.99
55.66
23.44
36.47
170. 45
116. 89
34.94
35.49
28.78
36.49
1,520,180
475,217
1,368,000
915,222
670,040
1,505,786
475,217
1,368,000
915,222
670,540
42.84
13.41
38.75
26.17
19.37
42.44
13.41
38.75
26.17
19.37
1,290,424
232,984
2,989,533
1,530,850
835,541
392,000
325,255
251,000
1,267,828
230, 437
2,920,566
1,514,509
709,301
37.75
6.84
100.99
636, 016
7,080
S32,000
1,020,732
1,043,580
1,299,931
1,742,650
1,561,758
744, 185
1,529,000
2,394,754
782,550
2,773,439
926,500
1,345,000
4,467,985
1,105,064
1,260,256
623,988
2,594,000
491,938
604,058
1,154,378
2,091,250
545,100
584,194
2,443,889
1,649,906
769,257
according
to
Sinking fund assets.^
City
City Iunds.6
$1,044,288
446,992
2,469,439
1,557,629
324,398
29,560
2,000
72,350
74,395
264,000
303,000
209,641
Held by
public.
city f unds.6
6
32,000
151, 474
618,034
6 58,950
48,370
57,006
40,288
31,500
78,000
499,434
6 61,214
48,370
6
56.21
33.31
19.74
19.32
9S
15.61
19.52
18.46
78.44
16.51
6
18,990
35.920
000
6 37,494
6
585,888
1,154,378
1,566,295
545,100
19.41
37.11
74.30
17.74
18.82
37.11
60.68
17.74
151,961
81,582
41,249
360,600
151,961
81,582
30,475
360,600
584, 194
479
1,559,850
731,388
19.11
80.24
54.67
28.33
19. 11
80.13
61.69
25.16
77,641
193,439
45,224
75,540
77, 541
193, 439
to
6
6 50O
73, 474
118,600
2,264
6
616,000
6
17, 141
73,474
379,605
6 8, 044
6 600
73, 474
6118,600
2,264
6
6
44,212
56,811
35,337
9,385
6
36,754
20,843
115,983
6 2,883
360,800
6,893
10,029
5,733
46,628
6
6
6
4,600
84,000
6 49,
17,641
6
261,006
6 10,308
6
141
78,000
238,429
6 50,906
48,370
823
183
40,288
.66,
6
25, 174
6
7,144
6
26,070
35,920
239,000
6 37,494
13,000
31,918
68,000
6,000
610,461
27,485
• 40,714
4,788
6
13,000
39,250
8,000
6
7,080
1,000
7,080
59,7.39
16,000
1,000
43,739
10,774
'36,'76i
7,300
'29,'46i
46,000
1,083
16.467
6 23; 736
1,083
16,467
6 69,735
46,224
121,540
14,256
$80,024,647
121,459,178
98,666,167
60,510,731
$59,718,371
111,3^5,703
79,831,936
39,047,496
$20,306,276
9,873,475
18,724,231
21,463,235
829,980,792
729,642,465
665,016,769
244,924,428
225,810,414
217,947,379
203,315,963
872,210,732
819,374,932
718, 774, 466
653,509,002
91.25
87.66
80.70
75.68
70.77
68.02
61.21
56.96
67,502,970
100.845,017
79,262,638
48,224,872
48,281,553
93,032,545
64,612,772
32,077,996
19,221,417
7,812,472
14,639,866
16,146,876
190,116,301
186,774,989
177,537,082
170,486,632
32,226.753
31,969,900
28,826,942
25,807,510
183,691,233
179,690,478
171,817,632
164,403,565
66.32
56.87
55.40
54.13
46.63
46.70
46.12
45.33
4, 165, 434
10,320,202
10,068,982
6,020,711
4,020,116
8,548,337
7,053,680
2,126,170
10,206,219
9,369,316
8,639,268
8,189,674
144,548,392
139,701,883
133,614,823
129,468,099
48.34
48.06
47,22
46.78
43.19
42.98
42.24
41.96
5, 179, 159
6,096,990
5,021,407
4,095,006
4,362,456
5,830,620
4,466,170
3, 37!), 090
816,703
151,611,354
146,843,961
140,714,372
136,140,759
93,966,811
7,359,085
7,246,151
7,128,031
6)614,205
90,228,276
87, 183, 797
82,120,203
78,847,707
42.41
42.14
41.02
40.10
37.91
37.50
36.18
3,187,084
4,196,969
4,213,140
2,170,142
3,054,246
4,174,201
3,699,314
1,468,240
132,838
22,768
613,826
701,902
135,318
1,771,866
015, .302
3,894,541
266, ,370
555,237
719,910
$16,490,756
6
7,144
312,042
437
616,911
730
614,088
26,070
34,920
195,261
6 37,494
6
7,080
14,256
.3,
6,000
610,451
14, 485
61,464
12,788
16,000
1905.
.35.62
.
14,237
19,022
4,600
61,000
6
22,893
610,029
1,233
130, 628
6
6,000
84,000
$68.48
67.10
52.93
51.14
85,987,291
82,164,108
17, 321
40,611
600
9,637
18,022
6
71.21
66.81
6.3. 62
90,7.38,838
89,202
75, 182
16,388
2,628
6
$72. 89
.329
$68, 603
611,298
6
107, 166
614,000
$1,290,678,632
1,225,851,090
1,106,327,124
1,026,228,373
879,664,
fund assets.
6
17,321
41, 111
500
«600
6 4,600
9,090
57,006
40,288
318,042
610,014
62,426
6 8,066
61,300
population in 1905: 1902
$36,266
$2,000
sinking
69, 809
6
6
318,042
610,014
10, 574
6 39,984
«9,300
255',
6
in-
vestments.
16,388
2,628
36,754
11,950
105,954
4,350
407, 428
37.09
8.77
87.22
45.87
21.76
89.
curities.
Other
6
25, 174
635,016
595,638
2,525,352
491,938
$33,266
City se-
6
61,633
16,200
107,766
6 21, 100
453
6
6
Total.
$2, 000
6
6
36,754
6 2,060
105,954
« 1,650
491, 428
6
$33, 337
611,298
59,809
105,590
72,554
26,174
6 7,144
2, 440,
54,500
Held by
1294,716,485
274,386,780
262, 640, 610
243,927,352
$1,315,358,795
1,254,338,580
1,133,881,210
1,053,808,158
IN 1905— Continued.
byLess sinking
fund assets.'
Public.
50,000
INCEEASB DnEING YEAE IN PAE VALUE OF-
Per capita.
Aggregate— Continued.
TO
30,000
137,705
81,582
4,548
360,600
77,541
192,356
28,757
145,275
number
STATISTICS OF CITIES.
274
Table 24.—FUNDED
DEBT AND SPECIAL ASSESSMENT LOANS AT
[For a
list of
the cities in each state arranged alphabetically
ISSUED FOfe GENERAL PURPOSES.
ISSUED FOE INDUSTRIES.
Total.
Total.
Water-
Electric
light
works.
and gas
All other.
City
Total.
buildings.'
works.
Grand total
Group I
Group II
Group III
Group IV
and
depart-
ments.
School
buildings
and
sites.
$1,522,708,795
$445,672,406
$268,106,716
$4,504,300
$172,961,390
$943,939,754
$25,270,708
$11,788,079
$154,532,926
1,054,443,341
211,280,811
154,355,694
102,628,949
313,659,068
68, 418, 850
37,908,097
25,586,391
146,039,569
65, 435, 500
34,119,597
22,512,050
167,619,499
2, 108, 350
1,450,000
1,783,541
669, 109, 640
875,000
2,338,500
1,290,800
13,314,808
7,629,500
2,689,500
1,736,900
8,356,654
1,608,200
1,256,525
566,700
102,192,865
20,675,068
18,772,828
12,892,175
GROUP
1
Police
fire
I.— CITIES
HAVING A POPULATION OF
300,000
116,313,111
96,542,223
61,974,780
OR OVER IN
1905.
GENERAL TABLES.
CLOSE OP YEAR, CLASSIFIED BY PURPOSE OP ISSUE:
and the number assigned to each,
see
page
1905.
94.]
ISSUED FOE GENEKAL PUBP03E3—continued.
275
276
STATISTICS OF CITIES.
Table
24.—FUNDED DEBT AND SPECIAL ASSESSMENT LOANS AT
[For a
GROUP HI.—CITIES HAVING A POPULATION OF
60,000
TO
100,000
list of
the cities in eacli state arranged alphabetically
IN 1905— Continued.
.
GENERAL TABLES.
277
CLOSE OP YEAR, CLASSIFIED BY PURPOSE OF ISSUE: 1905— Continued.
and tbe number assigned to ea^h,
see
page
GROUP
94.]
III.-CITIES
HAVING A POPULATION OF
ISSUED FOR GENEKAL PUEPOSES— Continued
50,000
TO
100,000
IN 1905-Continu6d.
STATISTICS OF CITIES.
278
Table
24.—FUNDED DEBT AND SPECIAL ASSESSMENT LOANS AT
[For a
GEOUP
IV.—CITIES
HAVING A POPULATION OF
30,000
TO
50,000
list
of the cities in eacli state arranged alphabetically
IN 1905— Continued.
GENERAL TABLES.
279
CLOSE OF YEAR, CLASSIFIED BY PURPOSE OF ISSUE: 1905—Continued,
and the number assigned to each,
see
page
GROUP
94.]
IV.-CITIES
HAVING A POPULATION OF
ISSUED FOK GENERAL PUKPOSEs—Continued.
30,000
TO
50,000
IN 1905-Continued.
.
STATISTICS OF CITIES.
280
Table 25.— FUNDED
DEBT AND SPECIAL ASSESSMENT LOANS
[For a
of the cities in each state arranged alphabetically
I
City
num-
Prior to
1885
Total.
ber.
Grand total
Groupl
Group II
Group III
Group IV
$1,522,708,795
1,054,443,341
211,280,811
154,355,694
102,628,949
1885
1886
1887
1888
1889
1890
$58,287,785 $8,898,200 $6,935,600 $15,742,125 $20,954,300 $16,944,400 $24,531,491
22,519,711
13,997,950
13,959,382
7,810,742
GROUP
1
list
3,836,700
2,643,000
1,252,000
1,166,500
I.-CITIES
1,595,000
3,494,000
988,300
858,300
6,773,925
4,789,500
3,961,500
1,217,200
9,837,000
5,406,000
3,088,000
2,623,300
HAVING A POPULATION OF
300,000
1,655,500
7,026,600
6,072,700
2,189,600
OR OVER
10,1.32,500
6,300,323
4,563,250
3,535,418
IN
1905.
1891
1892
1898
$28,332,060 $47,541,388 $27,868,285
10,293,988
9,252,950
4,255,500
4,529,622
22,656,000
17,005,400
4,627,500
3,252,488
10,728,000
7,364,717
3,675,878
GENERAL TABLES.
AT CLOSE OF YEAR, CLASSIFIED BY YEAR OF ISSUE:
and the number assigned to each,
1894
1895
see
1896
page
281
1905.
•
94.]
1897
1898
1899
1900
1901
1904
190!>
$44,064,292 $32,920,700 $22,337,134 $32,408,683 $34,609,740 $22,149,326 $42,145,021 >34,618,363 $50,169,846
$46,260,261 $78,890,768
23,667,750
8,578,000
6,589,741
5,228,801
16,038,000
8,950,900
4,735,100
4,196,700
6,700,806
5,810,400
6,011,300
3,814,628'
8,305,648
9,562,234
7,694,622
6,846,179
GROUP
20,435,914
4,795,825
6,761,471
2,616,530
I.— CITIES
4,690,461
8,730,142
4,388,915
4,339,808
22,016,389
9,286,192
5,S93,0S:0
5,249,360
13,414,060
10,076,224
6,862,497
4,265,582
HAVING A POPULATION OF
26,761,857
9,500,036
7,146,403
6,762,550
300,000
11,754,614
18,704,431
8,596,692
6,204,524
OR OVER
IN
41,084,934
17,610,633
10,823,960
9,471,261
1905.
190.5
Not
reported.
$54,070,859 $773,038,168
23,217,543
13,273,595
10,773,852
6,805,869
742,956,351
5,868,476
18,246,222
5,978,119
City
number.
STATISTICS OF CITIES.
282
Table 25.—FUNDED
GROUP
City
numijer.
III.— CITIES
HAVING A POPULATION OF
DEBT AND SPECIAL ASSESSMENT LOANS
[For a
•
50,000
TO
100,000
list
of the cities in each state arranged alphalseticaJly
IN 1905— Continued.
GENERAL TABLES.
AT CLOSE OP YEAR, CLASSIFIED BY YEAR OF
and the number assigned to
each, see page
GROUP
1894
283
ISSUE: 1905— Continued,
94.]
III.-CITIES
HAVING A POPULATION OF
50,000
TO
100,000
IN
1905-Contlnued.
STATISTICS OF CITIES.
284
Table
25.—FUNDED DEBT AND SPECIAL ASSESSMENT LOANS
[For a
GBOUP
City
nmnr
ber.
IV.— CITIES
HAVING A POPULATION OP
30,000
TO
50,000
list of
the cities in each state arranged alphabetically
IN 1905— Continued.
GENERAL TABLES.
285
AT CLOSE OF YEAR, CLASSIFIED BY YEAR OF ISSUE: 1905— Continued.
and the number assigned to
each, see pa^e 94.1
GROUP
1894
IV.— CITIES
HAVING A POPULATION OF
30,000
TO
50,000
IN 1905—Continued.
STATISTICS OF CITIES.
286
Table 26.— FUNDED DEBT,
[For a
REVENUE AND TAX LOANS, AND SPECIAL ASSESSMENT LOANS AT
CLASSIFIED BY RATE OP INTEREST: 1905.
list ol
the cities in each state arranged alphabetically and the
number assigned
CLOSE'
OP YEAR,
to each, see page 94.]
CLASSIFIED BY KATE OF INTEREST.
City
num-
Total.
Other
ber.
Si
reported
4J
rates.
Grand
Group I
Group II
Group III
Group IV
total
$1,598,203,587
1,111,645,671
219,292,388
160,188,529
107,076,999
$236,431,293 $575,186,823 $419,281,272 $48,959,118 $156,648,636 $477,300 $37,523,194 $19,395,132 $80,238,635 $25,157,134
225,621,391
6,970,000
2,479,902
360,000
GROUP
1
Rate not
reported.
489,546,287
44,397,417
26,992,276
14,260,843
I.— CITIES
205,666,928
96,020,373
72,504,794
45,089,177
9,936,980
20,668,623
7,457,368
10,846,167
HAVING A POPULATION OF
76,279,756
25,963,617
31,976,811
22,339,562
300,000
110,000
367,300
10,121,750 15,190,049
11,966,971
2,403,488
7,882,646
1, 701, 770
7,567,823
99,375
OR OVER IN
1906.
66,936,051
8, 172, 323
5,371,639
708,617
13,246,479
2,740,671
3,712,334
5,457,660
GENERAL TABLES.
Table 26.—FUNDED DEBT,
287
RE\^NUE AND TAX LOANS, AND SPECIAL ASSESSMENT LOANS AT CLOSE OP YEAR
CLASSIFIED BY RATE OF INTEREST: 905— Continued.
]
[For a
list of
GROUP
City
the cities in each state arranged alphabetically and the
III.-CITIES
HAVING A POPULATION OF
number assigned
60,000
TO
100,000
to each, see page 94.]
IN 1906-Continued.
STATISTICS OF CITIES.
288
Table 26.— FITNDED DEBT,
REVENUE AND TAX LOANS, AND SPECIAL ASSESSMENT LOANS AT CLOSE OF YEAR,
CIASSIFIED BY RATE OF INTEREST: 1905— Continued.
[For a list of the
GROUP
cities in
each state arranged alpliabeticaily and the number assigned to each, see page
IV.— CITIES
HAVING A POPULATION OF
30,000
TO
50,000
IN 1905— Continued.
94.]
..
.
.
STATISTICS OF CITIES.
290
Table
27.—VALUE AT CLOSE OF YEAR OF PRINCIPAL PERMANENT PROPERTIES, EXCLUSIVE
[For a
list oi
the cities in eaoli state arranged alphabetically
VALUE OF PBODUCTIVE PEEMANENT PKOFEKTIES (WORKS OF INDUSTRIES).'
City
number.
Waterworks.
Total.
Grand
total.
Group I
Group II
Group III.
Group IV.
.
-
.
707
5535,957,239
568,395,722
107,542,725
92.502,576
62,927,684
304, 599, 473
99, 695, 109
78, 510, 399
$831,
.368,
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
53,152,258
I.—CITIES
Electric
light works.
Markets
Gas works.
scales.
$74,672,087
39,099,256
62,952,791
23,994,344
15,500,000
18,677,438
12,089,281
8,296,233
975,000
16,671,800
13,309.902
10,620;865
7,520,628
13,000,000
Docks,
wharves,
Cemeteries
and crema-
and
tories.
landings.
.
Milwaukee, Wis. .
New
Orleans, La.
Washington, D. Q.
500
10,137,219
5,575,400
5,815,000
18, 160, 452
44, 490,
333,238,016
$19,266,792
$75,814,848
$12,215,449
$12,731,532
$131,715,477
28,760,000
110,000
3,928,016
450,000
14,720,705
2,269,782
1,413,660
862, 655
71,296,696
929,667
1, 325, 432
2,263,153
7,455,417
8,130,805
1,563,115
2,515,460
^22,162
127,269,118
1,044,640
70,050
3,331,069
$2,610,700
2,965,935
747,750
1,126,150
$77,602,600
300,000
OR OVER IN
S6, 618, 400
1905.
$66,860,000
25,247
2,079,000
321,150
234,000
$3,000
11,070
6,303,000
825,975
426,800
664,530
3,276,190
501,109
4,000
439,347
996,800
1,500,000
$4,980,999
$28,750,000
932, 612
2,767,979
1,059,541
165,000
1,011,000
2,542,600
590,000
12, 190, 500
8, 172, 848
5,626,800
160,000
217,980,452
All other.
508
998.000
l,97i;000
1,286,846
6, 173,
!
I
Cincinnati, Ohio.
Detroit, Mich
General real
property.
S10,429,354
HAVING A POPULATION OF
$218,363,787
47,071,437
97,273,891
26, 463, 714
39,434,570
and public
1,192,609
300,000
340,000
49,600
600,000
180,000
1,500,000
50,000
6,000,000
j
55,000
19,110
201, 160
385,000
75,000
GENERAL TABLES.
291
OF THE ASSETS OF SINKING, INVESTMENT, AND PUBLIC TRUST FUNDS:
and the number assigned to each,
see
page
1905.
94.]
VALUE OF PRINCIPAL UNPEODUCTIVE PERMANENT PROPERTIES.'
Total.
City
Police de-
Fire depart-
buildings.
partment.
ment.
Asylums
and alms'
Jails
Hospitals.
houses.
Bath
Libraries,
art galleries,
and
reforma-
Parks and
and
museums.
tories.
gardens.
Miscellane-
houses
ous unpro-
and
ductive per-
bathing
manent
beaches.
properties.
»1,530,625,718
$106,306,353
$22,096,646
S61, 915,433
$39, 477, 323
$17,075,211
$8,044,683
$357,699,007
$82, 132, 959
$723,237,763
$932, 159
$141, 708, 481
1,146,960,164
171,215.099
133,052,t02
79,398,163
72, 149, 336
16,280,251
2,860,357
1,783,894
1,172,144
32, 755, 353
33,841,685
3,118,988
2,017,243
499,407
11,651,210
3,531,493
942, 849
949,659
5,347,182
1,939,476
500,515
257,510
206,890,906
. 56, 425, 577
54,780,431
39,602,093
32,245,812
7,938,673
6,468,193
5,480,281
630,648,271
52,299,254
31, 185, 262
9, 104, 976
545,749
235,882
144,203
6,325
104,604,399
16,722,099
12, 597, 185
7,784,798
14,678,494
11,984,605
7,493,918
11,464,806
10,648,222
7,047,052
GROUP
HAVING A POPULATION OF
I.— CITIES
$533,670,751
92,698,552
106,367,659
32,534,407
113,558,100
$12,933,650
1,757,987
27,640,000
4,132,000
2,051,800
$4,573,050
1,458,741
4,597,400
849,475
1,140,900
$7,771,860
$25,115,510
4,838,000
1,716,300
2,551,000
2,755,000
735,500
2,142,600
22,881,584
35,253,484
74,781,029
30,318,550
27,368,000
5,412,780
928,803
1,734,320
6,000,000
1,550,000
507,236
480,743
431,729
475,000
250,000
1,469,711
917,804
1,120,660
1,900,500
1,390,000
729,886
487,506
15,024,075
21,758,196
13,329,497
9,645,000
17,771,270
2,550,000
2,357,547
1,240,000
686,000
1, 174, 449
220, 500
1,471,375
2,249,119
1,462,212
589,000
924,730
343,200
541,038
333,810
92,000
328,629
GROUP
575,000
758,000
$3,968,900
143,347
1,572,500
1,020,800
3,138,900
54, 493
58,305
74, 165
550,000
195,000
$535,000
293, 926
51,300
328,000
187,000
$1,117,275
766, 144
302,690
585,000
440,350
$110,000
10,007,442
1,277,145
750,000
330,638
451,473
446,747
46,438
227,400
63,353
93,981
865,752
637,624
708,051
330, 510
392,618
819, 464
35,150
42,122
61,000
91,781
132,000
342,150
416,800
488,275
609,054
554, 730
147,500
505,600
318,500
13,800
6,739,614
6,862,747
,186,200
455,000
107,000
628,000
444,500
190,992
756,965
3,658,000
5,498,827
4,755,613
4,837,156
4,068,292
35,000
635,500
244,500
467,500
238,100
87,000
13,000
212,000
35,150
66,898
346,000
290,277
451,759
350,050
4,300
1, 489, 439
2,902,500
3,931,915
4,593,297
2,484,968
134,500
572,000
423,750
685,000
69,690
46,000
122,000
35,548
21,800
136,620
128,000
264,500
425,221
350,246
301,730
.5,704,475
160,000
4,200
142,000
18,500
286,500
74,706
168,719
31,015
$325,000
94,687
655,000
.85,044
55,040
236,300
182,600
16,.500
270,726
151,000
17,500
5,100
37,750
"'4,'266
51,000
'689,046
GROUP
157,500
59,160
III.— CITIES
7,000
28,000
92, 102
2,400
128, 710
1,000
171,055
$3,126
5,000
23,000
26,400
$245,659
280,700
557,329
325,000
449,380
$12,438
33,500
84,981
87,725
49,361
$586,206
380,416
447,376
240,900
286,906
4,402,646
8,773,740
2,475,875
3,593,330
2,243,700
450,681
520,084
22,000
1,550,000
162,000
118,181
114,325
8,825
24,320
48,700
447,740
312,889
268,000
206,395
464,000
223,026
176,655
155,000
88,000
140,000
381,850
420,000
42,600
4,750
28,725
1,425
66,100
256,676
80,000
2,500,675
1,591,267
1,598,894
3,610,186
3,957,688
163,279
299,314
276,654
101,277
16,200
2,230,980
3,223,554
3,881,160
4,259,511
3,272,360
337,600
58,000
151,516
59,657
487,000
82,750
38,800
84,526
99,842
800
394,000
287,997
253,730
360,797
165,000
25,750
44,623
12,600
$60,000
$1,000
104,865
142,237
9,691
2,900
6,500
76,000
8,600
70,000
36,000
$358,389,337
32,318,846
29,578,119
10,765,950
60,743,000
9,499,612
20,053,957
63,225,900
13,499,000
7,825,000
721,843
736,000
6,400,000
4,811,000
4,865,312
3,804,325
1,997,500
6,467,388
100,000
1905.
$11,882,270
2,744,739
720,000
167,000
5,557,400
4,012,777
6,282,594
4,678,767
6,000,000
6,000,000
3,329,000
10,387,900
3,067,350
5,045,000
2,920,300
870,830
1,250,000
205,500
TO
300,000
IN
$7,000,000
3,605,677
547,000
1,623,000
1,206,050
2
Title vested in
55,055
28,650
21,000
126,500
$34,378,690
9,369,135
19,099,800
2,840,887
18,314,200
850,000
4,823,070
3,486,838
423,050
3,000,000
1,316,000
478,650
1,946,300
125,000
4,152,779
$53,720
50,000
6,050
700
$22,350
2,208,904
1,000,000
34,300
34,043
1,714,014
3,035,000
1,188,699
40,000
867,298
2,787,871
2,296,150
2,243,547
3,439,715
1,736,055
331, 193
2,096,449
2,000,000
1,652,280
6,530,495
1,340,682
3,639,885
3,650,702
2,927,000
2,655,802
2,670,610
330,000
810,827
400,000
298, 935
186,550
3,423,500
8,705,860
351,000
1,302,000
1,818,600
890, 476
120,600
1,187,600
199,999
1,035,107
620,000
2,125,000
2,122,311
2,018,500
2,206,500
279,000
315,000
183,000
303,000
217,000
2,001,700
2,051,650
499,000
1,557,441
122,450
134,000
907, 439
1,140,000
1,428,000
1,511,651
533,800
66,000
282,000
370,000
30,000
226,000
163,000
308,000
781,000
1,213,200
399,420
50,000
400,000
TO
$2,046,686
1,541,485
1,262,850
1,268,000.
2,243,578
1,756,068
3,327,060
1,393,650
579,265
660,000
1,378,000
916,517
920,890
1,285,320
2,211,200
100,000
IN
313,875
$1,276,361
250,065
1,820,969
342,000
4,291,762
70,000
28,000
143,000
511,450
1,988,330
513,000
867,923
160,000
$611,025
340,967
'
1,316,363
1,366,131
2,317,841
2,149,660
United States Government.
'4741666'
200,000
146,000
100,000
178
10,000
10,148
757,217
57,617
528,298
25,000
28,500
317, 134
778,000
517,943
1906.
977,030'
130,124
142,865
$149,044
165,500
1905.
$690,000
583,230
365, 119
626,900
281,819
$3,939,600
3,111,345
2,184,253
1,722,000
2,807,841
HAVING A POPULATION OF
$5,397,990
3,810,921
4,339,379
3,077,165
8,238,163
OR OVER IN
$74,657,484
41,362,624
15,401,340
10,046,495
16,503,300
HAVING A POPULATION OF
II.— CITIES
$267,000
50, 874
338,000
40,495
148,000
10,549,661
14,721,311
345,089
443,804
810,000
627,282
95,000
104,483
$2,520,000
1,677,998
775,000
546,500
23,500
6,426,499
11,509,309
4,847,882
260,000
1,415,000
687,000
7,800
99,000
$16,579,945
12,392,785
5,617,562
6,307,345
5,129,303
9,6(10,212
$1,011,007
300,000
:
$81,875
7,528
$616,600
978,788
11,000
314,140
499,437
625,000
2,317,178
207,500
120,600
504,000
70,000
40,000
310,000
543,000
171,000
755,000
374,500
15,000
325,200
597,900
200,541
921,845
316,000
4,000
637,000
28,200
114,400
482,114
1,439,230
344,164
19,000
STATISTICS
292
Table 2 T.— VALUE
OF. CITIES.
AT CLOSE OF YEAR OF PRINCIPAL PERilANENT PROPERTIES, EXCLUSIVE
[For a list ol the
GROUl' III.— CITIES HAVING A POPULATION OF
50,000
TO
100,000
cities in
each state arranged alphabetically
IN 1905— Continued.
•
.
GENERAL TABLES.
2^3
OF THE ASSETS OF SUSTKING, INVESTMENT, AND PUBLIC TRUST FUNDS: 1905—Continued,
and the number assigned to each, see page
94.]
GROUP III—CITIES HAVING A POPULATION Of
TO
50,000
IN 1905-Continued.
100,000
VALUE OF PRINCIPAL UNPRODUCTIVE PERMANENT PROPERTIES.
Total.
City
Police de-
Fire depart-
buildings.
partment.
ment.
Jails
$116,000
149,987
30,000
329,164
257,000
$57,243
57,000
250
87,500
38,000
S193,600
288,177
82,000
228,600
191,200
2,389,400
3,378,854
1,858,817
2,773,659
1,242,500
260,000
86,706
152,932
250,000
60,000
3,000
84,674
54,884
70,750
21,000
175,400
259,343
184,340
265,246
168,000
1,988,920
1,807,286
710,900
1,919,200
2,947,049
110,000
367,370
55,000
175,000
527,346
108,000
1,900
1,000
25,200
27,819
114,150
87,685
106,000
166,600
120,211
1,981,033
2,459,897
915,608
1,499,321
132,394
136,780
77,500
156,000
7,289
7,000
216,631
161,391
145,665
144,391
1,988,258
1,313,268
1,502,889
2,056,960
642,022
235,565
2,375
250,000
and
reform a-
Hospitals.
houses.
13,475,140
2,894,639
1,069,097
5,817,464
1,878,200
13,400
Asylums
and alms-
tories.
$169,925
37,902
$8,043
19,787
3,750
1,800
65,000
110,510
29,000
68,860
18,000
105,400
10,311
3(i,44G
15,000
39,000
Miscellane-
house's
ous unpro--
and
srardens.
and
ductive per-
batUng
manent
beaches.
properties.
$2,030,906
1,473,122
703,582
50,000
867,000
$62,576
67,000
104, 515
26,000
130,000
$528,878
799,781
115,000
5,008,000
364,000
1,037,600
1,947,990
852,575
796,105
830,000
183,000
154,000
3lS,959
96,000
580,000
554,641
111,200
707,000
163,500
1,354,870
452,075
401,500
897,500
1,366,019
81,100
75,000
141,500
262,760
169,500
617,030
115,600
230,000
460,934
02,000
182,500
1,500,000
70,000
418,600
1,081,580
639,726
591,923
387,030
18,070
9,020
1,000
Bath
Parks and
museums.
$36,500
15,500
3,000
83,932
.
Libraries,
art galleries,
'172,566'
I
1,590,253
2,109,834
983,800
2,021,182
193,552
139,260
79,000
105,260
79,332
1,625
I
182,600
j
I
375
133,430
150,000
52,099
590,542
253,181
999,889
728,000
26,970
438,707
1,104,216
654,400
1,356,000
191,900
36,512
290,000
190,000
373,000
06,000
106,800
I
•
152,500
345,420
27,000
59,088
22,600
1,500
311,810
163,498
104,900
177,180
500
6,000
2,500
5,454
3,004
243, 100
87,000
103,027
100,000
380,600
86,000
365,250
I
GROUP
$131, 370
201, 660
11,371,670
2,328,600
1,674,650
1,804,986
893,800
984,600
1,077,400
2,381,316
57,534
52,700
286,000
52,600
153,500
43,248
67,500
98,800
129,000
108, 674
1,102,000
1,729,677
1,080,007
1, 125, 600
486,137
265,500
69,893
102,070
175,000
13,500
110,000
207,054
117,009
79,500
87,757
773, 426
8,523
105,460
100,000
906,200
1,103,700
1,351,558
1,085,053
846,909
1,218,442
1,773,000
1,413,000
1,418,601
1,352,542
156,000
5,000
30,800
106,309
11,000
118,442
109,000
100,000
83,778
135,064
"i,'666
38,500
2,476
1,044,364
1,286,472
612,000
1,553,500
748,797
1,091,900
1,087,003
1,289,300
1,521,978
1,084,500
788,200
1,323,850
2,291,928
1,171,652
1,267,600
2
101,000
509,877
711,800
333,000
888,000
1,260,680
500
"6,' 466'
TO
396,000
720,022
710,000
400,000
26,600
21,603
44,500
44,000
501,750
;
28,500
5,000
11,200
126,000
3,000
25,400
79,000
141,100
118, 800
187,900
175,000
7,000
2,500
0,000
4,325
1,300
Value of
$836,060
876,600
970,000
716,050
919,700
2,065
'26,066'
30,000
$4,U0O
i
30,775
26,700
10,500
30,400
21,000
152,000
264,383
114, 176
122,500
40,200
100,000
67,625
129,200
174,000
$10,500
5,700
10,600
149,905
86,000
61,000
65,000
30,685
56,000
139,876
115|000
81,700
174,864
665,100
1,375,137
1,280,000
1,195,950
1,506,030
HAVING A POPULATION OF
$37,830
200,250
126,360
102,000
1,^5,690
'
IV.— CITIES
39,489
6,000
01,148
500
30,000
6,000
135,000
39,000
2,300
58,000
2,500
and
of gas
:
!
880,000
920,000
930,000
892,913
515, 383
819,362
660,224
317,000
805,000
2,100
453, 867
65,000
519. 700
813, 903
526, 700
200
865,716
545,000
376,000
588,800
687,000
551.400
035,000
9,700
3,250
2,500
15,600
electric light worlis
660,000
745, 466
416,900
12,000
041,000
713, 350
1,349,500
024. 176
658,000
works included in column
60,000
IN
?197,260
102,000
47,000
120,500
'i35,'866'i
1905.
$85,000
177,905
205,500
27,200
100,000
40,727
$10,000
3,500
22,300
'.
City
hijmbcr.
STATISTICS OF CITIES.
294
Table
27.—VALUE AT CLOSE OF YEAR OF PRINCIPAL PERMANENT PROPERTIES, EXCLUSIVE
(For a
GROUP
IV.— CITIES
HAVING A POPULATION OF
30,000
TO
50,000
list of tlie cities
in eacli state arranged alphalwtically
IN 1905— Continued.
GENERAL TABLES.
295
OF THE ASSETS OF SINKING, INVESTMENT, AND PUBLIC TRUST FUNDS: 1905—Continued,
and the
nun^r assigned to each,
see page 94.]
GROUP
IV .-CITIES
HAVING A POPULATION OF
30,000
TO
50,000
IN 1905-Contmued.
VALUE OF PKINCIPAL UNPRODUCTIVE PEKMANENT PROPERTIES.'
2
....
.
STATISTICS OF CITIES.
296
Table 28.— ASSESSED
VALUATION OF PROPERTY,
ETC., BASIS
LEVIED:
[For a
list of
OF ASSESSMENT, AND GENERAL PROPERTY TAXES
1905.
the cities in eacli state arranged alpha betieally and the
ASSESSED VALUATION OF PROPEKTY, ETC'
number assigned to each,
KEFOBTED BASIS
OF ASSESSMENT
IN PRACTICE
(FEB CENT OF
TEUE VALUE).!, s
GENERAL
sec
page
94.]
PROPEBTY
TAXES
PEE CAPITA-
LEVIED FOB CITY PURPOSES.
City
num-
Rate
Subject to general property
ber.
I
per
S1,000
of—
taxes.
•
Subject
to other
Real
property.
Grand
total
Group I
Group II
Group III
Group IV
$18,744,984,783
486
2,567,301,003
2,150,143,044
1,356,825,250
12, 670, 716,
J15,224,028,037
N. Y
Chicago, 111
Philadelphia, Pa.
St. Louis, Mo
.
Boston, Mass
$6,194,329,218
.407,991,625
1,238,861,426
527,105,201
1,260,908,081
I.— CITIES
$6,221,584,301
295,514,443
1,237,130,926
361,266.919
1,021,443,600
Tax
levy
Assessed Reported
true
valuation.
valua-
pur-
tion.!
poses.'
value.
1314,854,588
$17.37
1844.20
$14.18
634, 514, 839
206,237,010
47,381,190
36,744,146
24,492,242
16.99
18.54
17.61
18.16
1,028.13
650.30
642.38
524. 79
16.73
12.00
10.98
9.47
11,589,640
63,227,623
8,047,946
HAVING A POPULATION OP
300,000
OR OVER IN
1905.
$690,561,926 $282,182,991
112,477,182
1,730,500
62,186,971
113,661,311
227,519,100
11,945,381
100
16
100
60
100
100
16
100
25
100
$88, 413, 166
22,650,364
17,974,763
9,391,582
18, 566, 847
$14.95
55.52
14.51
20.20
14.86
$14.96
8.33
14.61
9.03
14.86
171, 136, 802
100
60
100
50
100
60
100
20
80
6, 604, 941
6,741,514
6,900,744
6,103,923
5,961,547
19.89
26.82
22.00
11.64
14.86
19.89
16.09
22.00
4.31
11.89
00
100
50
76
67
100
100
40
75
100
3,669,804
4,051,363
3,587,062
3,765,370
3,874,021
16.12
14.70
18.76
22.00
15.00
10.65
14.70
8.92
16.60
10.30
Baltimore, Md
Cleveland, Ohio...
Buffalo, N.Y
San Francisco, Cal
Pittsburg, Pa
503, 144, 182
259, 791, 448
214,033.000
275,278,359
524,392,047
401,252,592
'214,033,000
261,480,665
401,966,3.50
398, 982, 896
0,735,000
122,425,697
2,269,696
Cincinnati, Ohio .
Detroit, Mich
227,665,320
275,542,350
191,254,770
170, 698, 634
258,268,681
180,628,850
200,304,940
152,037,355
111,768,121
239,461,986
47,126,470
75,237,410
39,217,415
58,930,513
18, 806, 696
Milwaukee, Wis..
New Orleans, La.
Washington, D. C.
taxes.
Total
for city
Amount.
32,903,576,798 1617,379,948
10,547,285,799 1,688,914,848
1,898,637,492
657,073,971
1,694,045,411
392,870,010
1,084,059,335
264,717,969
GROUP
New York,
Personal
property.
Real
Personal
property. property.
72,215,932
{<)
7,062,694
$1,548.43
—
.. . .
..
GENERAL TABLES.
Table
297
28.— ASSESSED VALUATION OF PROPERTY,
ETC., BASIS OF ASSESSMENT, AND GENERAL PROPERTY TAXES
LEVIED: 1905— Continued,
[For a
list of
the cities in each state arranged alphabetically
GROUP
III.-CITIES
and the nmnber assigned to each,
HAVING A POPULATION OF
ASSESSED VALUATION OF PBOPEKTY, ETC.
1
50,000
TO
100,000
BEFOBTED BASIS
OF ASSESSMENT
IN PEACTICE
{PEE CENT OF
TKUE VALUE).','
IN
see
page
94.]
1905.
I
GENERAL PEOPERTY TAXES
LEVIED FOR CITY PURPOSES.
I
]
PER CAPITA
City
num-
Rate
Suljjeot to general property
ber.
Total.
Seattle,
Wash
Dayton, Ohio
Albany, N. Y
Grand Rapids, Mich.
Cambridge, Mass
Lowell, Mass
Hartford, Conn.
property.
Personal
property.
$65,778,953
51,010,380
74,128,066
77,036,000
103,845,600
$63,549,182
39,655,090
63,998,868
51,960,245
87,851,500
$12,229,771
11,355,290
5,294,085
25,075,756
15, 813, 836
71,632,643
97,275,342
13,517,705
7,096,068
106,860
37,712,517
11,664,694
6,584,186
Richmond, Va..
Nashville, Teun.
84,627,245
44,956,894
57,208,845
58,518,703
60, 444, 095
46,914,728
33,292,300
Trenton, N. J
Wilmington. Del.
Camden, N. J
Bridgeport, Conn.
40, ISO, 986
45,624,891
37,476,418
65,716,982
56,157,073
33,566,800
46, 624, 891
34,271,974
58,679,396
46,130,000
57, 195, 102
16,371,190
64,370,861
80,904,477
55,981,043
51,372,445
12,596,360
40,293,975
63,273,330
36,344,294
46,235,468
59, 146, 600
13,019,735
43,197,497
34,517,865
11,041,624
30,728,735
37,953,530
Pa
Reading,
.'50,550,945
,
Lyim, Mass
Troy, N. Y
Des Moines, Iowa.
New Bedford, Mass.
.
Mass
Springfield,
Oakland, Cal
Lawrence, Mass
Somerville, Mass
Kansas City, Kans.
Savannah, Ga
HoUoken, N. J
Peoria,
111
Duluth, Minn
Utica, N. Y
Manchester, N. II.
E vansville, Ind
.
Yonkers, N. Y
San Antonio, Tex
Elizabeth,
N...I
Waterbury Conn
Salt Lake City, Utah
.
Erie,
Pa
Wilkesbarrc, Pa.
Schenectady, N. Y.
Norfolk, Va
.
Charleston, S. C.
Harrisburg, Pa..
Portland, Me
.
.
Youngstown, Ohio..
2
906,093
31,660,571
3,204,444
7,037,586
9,257,890
769, 183
9,552,250
5,691,000
3,682,680
13,226,564
2,604,365
469,218
63,600
26,773,730
8,028,005
23,862,207
28,052,850
26,350,509
19,198,570
3,013,619
6,866,528
4,963,380
6,360,957
7,575,160
45,186,646
36,256,380
24, 116, 699
50,186,036
39,671,996
41,827,910
27, 606, 670
21,025,749
41,249,739
28,599,908
3,046,000
8, 648, 710
3,090,950
8,936,297
11,072,088
21,161,097
38,504,867
24, 952, 630
37,143,996
26,260,316
26, 129, 430
26, 596, 740
<
For territory covered by
,
21,161,097
36,286,487
22,278,220
29,281,830
2,080,860
1,267,480
28,962,166
12,660,545
31,629,986
35,600,360
834
4,623,235
65,000
15,425,655
27,893,725
20,333,229
18,118,770
17,553,380
11,940,750
4,927,086
7,010,660
8,043,360
city government.
Special property, business, and poll taxes.
' I^r general property taxes.
1
"180^265
36,224,000
53,392,000
9,337,056
29,970,933
32,013,500
39,,834, 476
Dallas, Tex
Taeoma, Wash
'
1,643,436
1,227,927
4,937,300
1,465,000
312,636
j
60
100
100
100
60
60
100
100
100
100
72
67
75
75
100
50
67
100
75
100
70
100
100
100
100
100
100
8, 178,
6
864.736
1,650,000
'
Assessed Reported
I
I
,
true
tion.
value.
poses.'
$19.93
22.48
16.97
12.74
16.73
$11.96
13.49
15.97
12.74
16.73
$660.52
518. 66
757. 91
788.04
1,065.80
$13. 16
1,259,532
1,418,788
707,713
1,184,781
674,353
17.81
21.62
14.00
14.00
15.00
17.81
9.81
9.38
12.22
11.26
754.91
1.044.17
567.28
974.07
533.76
13.27
15.23
7.94
13.64
8.01
579, 889
675,212
547, 156
866,054
14.44
14.80
14.60
13.18
16.14
14.44
10.36
14.60
13.18
16.14
476.97
544.06
449. 66
800.83
728.92
8.06
6.56
10.55
11.60
877,543
1,091,746
1,038,919
1,053,126
702, 629
16.18
66.69
16.56
13.22
12.55
16.18
16.67
16.66
11.90
9.41
749.89
216.48
865.64
1, 100. 14
770.35
11.51
14.44
13.97
14.32
9.67
660.04
853.83
192.56
641.76
527.25
9.57
13.76
7.89
9.31
8.38
169.80
596.31
538.92
424.09
11.24
12.41
10.97
8.40
7.57
$1,311,046
1,146,713
1,106,503
949, 623
1,734,282
I
valua-
i
11.66
11.31
9.71
17.80
100
100
100
25
76
67
100
100
25
25
67
670,717
953,013
533, 809
626,364
648,934
14.65
16.13
41.00
14.60
15.90
14.65
16.13
10.25
6.74
10.65
70
40
67
100
70
70
33
730,956
806, 709
67
100
70
698, 521
532,805
477,874
66.20
26.30
21.16
16.29
17.85
46.34
10.01
14.18
16.29
12.50
100
33
100
75
70
964,239
652,217
541,295
680,609
761, 702
21.49
17.99
22.45
13.56
19.20
21.49
9.68
22.45
10.17
13.44
735.77
592.93
398. 56
834.92
673.39
15.70
10.67
8.95
11.32
12.93
67
470,835
399,140
462,296
519,338
22.25
11.00
18.98
17.00
11.12
8.80
14.54
11.08
359.99
100
40
640.35
8.01
6.80
7.94
8.95
30
30
67
80
25
50
67
80
742,820
475,304
476, 425
908,368
20.00
27.50
16.00
17.80
8.20
13.75
10.05
14.24
659.70
322.74
606.58
939.19
13.19
8.45
8.68
16.72
67
67
60
60
40
667,268
577, 663
484,266
573,367
16.50
22.87
19.27
22.40
11.06
13.72
11.56
8.96
762. 41
486. 13
484. 16
12.58
11.12
9.33
11.13
100
67
lOO
76
50
80
75
60
60
40
<
levy
pur-
100
25
100
90
75
70
2,219,380
593, 560
6,594,686
Tax
lor city
Real
Personal
property, property.
liO
$4,835,103
2,944,930
37,141,000
18,148,515
33,244,986
51,026,005
Houston, Tex
Terre Haute, Ind
.
taxes.2
2,877,727
3,774,830
22, 433, 460
16,403,220
19,636,749
34,.176,466
.
$1,000
of—
Subject
to other
Real
per
'
taxes.
90
i
473. 17
665J3
428. 64
,
496.87
Assessed valuation of occupations included with that of real property.
Estimated.
. ,. ...........
..
STATISTICS OF CITIES.
298
Table 28.— ASSESSED
VALUATION OF PROPERTY,
[For a
ETC., BASIS OF ASSESSMENT, AND GENERAL PROPERTY TAXES
LEVIED: 1905—Continued.
list of
number assigned to each,
the cities in each state arranged alphabetically and the
GROUP
IV.— CITIES
HAVING A POPULATION OF
30,000
TO
EEPORTED BASIS
Of ASSESSMENT
IN l-BJLCTICE
ASSESSKD VALUATION OF PBOPERTY, ETC.'
(PEE
TKUE
CE1«T OF
VALUE).!, >
50,000
IN
see page 94.]
1906.
GENERAL
PKOPEBTY
TAXES
LEVIED FOE CITY PURPOSES.
PEE CAPITA—
City
num-
of—
Subject
to other
Real
property.
Personal
property.
Fort Wayne, Ind
Holyoke, Mass
Akron, Ohio
Brockton, Mass.
Saginaw, Mich
127,108,350
41,723,460
22,774,920
32,147,255
24,070,226
119,950,260
31,091,290
16,589,300
27,054,130
15,471,775
$7,158,090
10,112,870
6,185,620
4,946,375
8,598,451
Lincoln, Nebr.
Lancaster, Pa.
Covington, Ky..
Altoona, Pa
Spokane, Wash.
6,184,870
18,664,841
21,117,867
19,270,625
26,845,317
3,637,949
18,550,826
16, 313, 600
19,270,625
25,048,667
2,546,921
39,015
4,804,267
25,234,026
37,661,380
18,809,060
31,382,624
22,168,735
19,278,112
31,657,540
12,062,670
29,279,768
14,693,240
16,997,917
12,823,903
15,794,321
19,279,676
17,292,960
1,667,062
6,228,722
.
.
101
Birmingham, Ala.
Pawtucket, K.I...
South Bend, Ind...
Binghamton, N. Y.
102
Augusta, Ga
103
104
105
106
107
Bayonne, N. J .
Mobile, Ala
Johnstown, Pa.
McKeesport, Pa.
Dubuque, Iowa..
108
109
110
Butte,
.
Mont
18,664,979
19,052,625
15,794,321
19,279,676
23,699,010
5
taxes.2
Personal
Real
property, property
$542.44
836.57
461.00
672. 62
504.87
$7.87
12.70
11.94
11.92
6.64
20
67
75
1,796,650
15
67
75
62
60
337,075
241,668
369,663
327,601
563,686
54.60
13.00
17.60
17.00
21.00
9.11
8.71
13.12
10.54
12.60
131.95
404.14
460.31
423.00
692.44
7.19
5.23
8.06
7.19
12.44
5,955,914
6,003,840
6,746,390
1,274,700
6,792,584
40
67
50
75
80
252,340
553,622
389,440
598,867
268, 573
10.00
14.70
20.70
19.60
12.50
4.00
9.85
8.35
14.39
10.00
565.28
868.15
435. 35
728. 20
Sil.48
6.65
12.76
9.01
13.90
6,32
75
60
67
50
65
371,783
257,210
262,897
373,229
386,744
19.92
13.50
16.65
19.36
16.32
14.94
6.75
11.16
9.68
10.61
441. 65
461. 87
8.80
6.10
6.24
8.88
9.22
18.00
18.02
13.10
64.71
28.39
10.80
13.47
S.36
16.18
28.39
521. 40
100
391,898
378,093
307,806
427,813
426,070
80
45
67
50
50
320,074
457,285
192,915
462,846
208, 126
11.44
23.42
J1.25
65.65
11.00
9.15
10.54
7.54
39.10
5.50
646.17'
"i46,'766'
<
75, 000
828,156
682,911
6,406,060
117
118
119
120
Quinoy
Springfield, 111.
5,676,325
19,835,667
7,657,573
32,324,800
14,798,910
3,784,455
19,021,617
5,308,861
25,128,200
10,648,850
1,855,870
67,835
2,348,722
7,129,100
4,150,060
24,914,035
26,964,866
11,532,074
29,252,544
49,069,922
21,654,126
21,289,040
8,583,625
19,634,000
45,936,222
3,259,910
4,790,906
2,948,449
9,072,661
3,133,700
16,356,228
25,109,797
64,636,370
13,224,749
19,191,281
16,336,123
22,497,950
48,966,500
11,813,798
17,396,442
20,105
2,503,050
15,535,750
1,410,951
1,004,030
790,809
15,885,847
16, 696, 690
18,264,340
18,733,228
7,201,037
11,754,440
16,696,690
14, 356, 540
12,239,540
4,770,020
4,048,033
83, 374
3,908,800
6,493,688
2,431,017
60
60
75
100
15
15,773,104
5,143,293
21,244,653
25,270,731
11,431,255
3,253,690
17,283,760
20,001,885
10, 577, 648
4,341,849
1,889,603
3,960,893
4,872,215
7,230,493
367,261
67
lOO
80
1,061,832
4, 129, 590
2,810,000
997,590
734,023
67
17,272,860
3,803,963
14,585,058
14,886,385
14,462,850
, 2,806,373
16,080,205
6,621,266
21,744,671
20,022,045
10,441,075
4,881,368
15,982,405
15, 738, 580
5,639,130
1,739,898
4,870,971
4,283,405
13,109,740
13,561,419
12,185,430
12,902,446
4,653,495
2,609,849
121
122
,
111
Maiden, Mass..
Canton, Ohio..
123
124
125
126
127
Passaic, N. J
Haverhill, Mass
Topeka", Kans
128
129
130
Chester,
Chelsea,
131
132
Salem, Mass
Atlantic City, N.J.
Pa
Mass
Newton, Mass
Superior, Wis
Elmira, N. Y..
.
.
133
134
135
136
137
Knoxville, Tenn
Newcastle, Pa
Jacksonville, Fla
138
139
140
Chattanooga, Tenn.
South Omaha, Nebr.
Rocklord,
Joplin,
111
Mo
141
Galveston, Tex
Fitchburg. Mass
142
Macon, Ga
143
144
145
146
Auburn, N. Y
Racine, Wis
Woonsocket, R.
Joliet, III
147
148
149
150
Taunton, Mass
Sacramento, Cal .
18, 175, 402
16,370,913
19,015,97.6
I.
Kalamazoo, Mich
Wichita,
Kans
151
Oshkosh, Wis
152
153
154
New Britain, Conn.
Pueblo, Colo
La Crosse, Wis
17,763,235
16,171,268
12, 185, 430
18, 499, 507
6
21,772,160
14,369,375
15,266,895
5,063,295
11,302,043
6,612,485
8,229,800
1,648,083
60
67
75
25
100
(5)
3,703,^6
45
67
65
50
20
67
20
100
50
36,000
756,215
67,500
'S45"883
891,295
(5)
5,597,061
1
•
'
'
•
25
20
506.40
572. 28
161. 44
369. 47
9.13
7.50
10.45
10.49
,
179.01
488.70
7.89
11.49
4.85
11.75
5.38
146. 93
518. 47
200.28
849. 83
390.40
8.51
7.48
11.43
12.69
8.75
668.46
8.43
10.55
12.03
11.72
17.35
490. 67
431. 16
67
286, 192
436,981
482,783
331,496
68.30
15.00
57.07
14.97
22.40
11.66
10.05
11.41
14.97
11.75
55
100
50
100
100
318,900
398,946
452,920
441, 129
662,139
12.80
15.30
39.27
16.37
13.29
7.04
15.30
19.64
16.37
K.29
306.37
777. 43
1, 305. 29
100
100
50
261,670
444,459
1,014,624
436,035
363, 618
16.00
17.78
15.73
32.18
19.94
11.20
17.78
15,73
19,37
16.10
438.12
673.38
1,755.11
361.82
637. 21
7.01
11.92
27.66
11.93
9.90
75
100
15
213, 333
309,083
288,660
163,916
292,158
13.60
18.00
16.10
8.75
40.57
7.71
10.80
12.08
8.75
447. 72
471. 27
517, 39
6.01
8.72
8.18
4.69
8.44
65
60
67
100
80
260,256
143, 944
365, 408
446. 622
222,602
16.50
28.00
17,20
17.96
12.50
10.72
10.29
11.52
17.96
10.00
461. 49
70
67
70
67
50
25
70
346,210
306, 183
250,281
276, 932
21.69
16.06
14.49
72.00
14.53
10.37
7.62
50.40
503.30
588.91
536.49
119. 95
10.64
9.48
7.77
8.73
100
30
100
60
100
30
100
40
273, 347
17.00
40.00
17.07
16.00
17.00
12.00
17.07
8.67
616.60
266,042
365,870
320,353
8.78
8.65
11.49
10.42
100
50
50
100
100
60
100
100
274,514
463,217
134,040
247,770
16.60
28.64
11.00
12.50
70
100
100
60
108,797
133,120
60
100
50
374.63
458.78
565.06
20
100
55
100
60
100
100
884,921
,
For territory covered by city government.
"Special property, business, and poll taxes.
For general property taxes.
pur-
$9.42
15.39
15.54
17.80
13.35
88,705
7,826,745
4,737,762
2,147,085
5,779,787
York, Pa
poses."
value.
$14.50
15.39
25.90
17.80
13., 35
26,086,364
11,700,251
12,409,165
4,903,110
13,140,753
.
for city
tion.'
$393,069
634,130
589,871
569,792
316,694
26,175,069
19,526,996
17,146,927
7,050,195
18,920,540
113
114
115
116
Tax levy
65
100
60
lOO
lOO
AUentown, Pa
Davenport, Iowa.
Montgomery, Ala.
East St. Louis, 111
Little Bock, Ark
111
112
Total
assessed
valua-
65
100
60
100
100
$619,300
Wheeling, W. Va.
Sioux City, Iowa
Bay City, Mich...
Springfield, Ohio.
Assessed Reported
true
valuation.
21,772,160
20,981,860
23,496,695
6,611,378
15,005,469
5
per $1,000
1
taxes.
Total.
99
100
Rate
Subject to general property
ber.
50
712. 79
635 68
208. 00
15.60
14.32
150,99
634.47
765. 29
567. 22
212. 83
702.18
651.50
.
7.61
4.23
10.91
13.53
6.82
580.97
(")
630. 96
403. 79
15.21
4.44
12,50
636.20
8.52
Estimated.
Personal property included with real property.
True value could not be ascertained.
.....
GENERAL TABLES.
299
PER CAPITA OF PRINCIPAL CLASSES OF CORPORATE PAYMENTS AND RECEIPTS:
Table 29
[For a
list
of the cities in each state arranged alphabetically
and the number assigned to each,
CORPORATE PAYMENTS.
For expensps.5
From
On
numTotal.'
General
Total.
and
special
service.
Invest- Indus-
ment.
page
1905.
94.)
CORPORATE RECEIPTS.
City
ber.
see
For
count
out-
of in-
lays.s
debted-
On account
Com-mercial.3
of in-
Total.'
Total.2
ness.a
trial.
revenues.
ac-
debted-
General.2
Total.
Special Invest- Indusment
service
trial
ness.s
income. income. income.
Grand
$25.80
total.
Group
Group
Group
Group IV
I..
II.
III.
i
$17.18
$15.28
10.02
$1.88
$8.29
$0.33
$25.93
$22.61
$17.25
$5.36
$2.40
$0.38
$2.58
1(3.32
19.96
14.68
13.65
12.36
17.75
13.05
12.18
10.95
0.03
0.01
2.18
1.62
1.47
1.40
10.38
6.16
5.51
0.24
0.27
0.54
0.53
30.49
21.42
20.43
18.23
25.89
2U.14
18.37
16.29
20.08
14.53
13.78
12.38
5.81
5.60
4.58
3.91
2.39
3.08
2.16
1.76
0.60
0.27
0.23
0.22
2.93
2.25
2.20
1.93
4.60
1.28
2.07
1.94
30.58
21.11
19.70
18. 11
(')
I
GROUP
New York,
N.
Y
I.
-CITIES HAVING A POPULATION OF
.
$41. 12
$25. 95
$22.74
Chicago, 111
Philadelphia, Pa.
St. Louis, Mo
Boston, Mass
20.95
22.96
28.17
48.90
13.21
17.23
18.14
35.55
12.11
14.96
16.11
30.65
Baltimore, Md
Cleveland, Ohio .
N.Y
23.63
25.72
21.96
14.38
15.82
16.46
12.53
14.34
14.55
Pa
27.01
16.28
14.77
29.07
20.87
17.36
19.00
38.77
18.18
14.17
12.83
11.94
22.61
15.53
12.67
12.15
11.87
21.86
.
Buffalo,
San Francisco, Cal
Pittsburg,
Cincinnati, Ohio...
Detroit, Mich
Milwaukee, Wis.
New Orleans, La.
Washington, D. C
.
$3.21
1.10
2.04
2.02
4.90
$15. 17
1.85
1.46
1.91
9.25
9.90
5.50
C)
1.51
10.73
0.03
2.62
1.50
0.68
0.07
0.74
10.89
6.70
4.53
7.06
16.16
$0.01
0.23
0.01
0.01
0.01
(6)
(»!
(<)
0.01
7.74
4.73
7.85
13.35
(»)
300,000
$40.64
$1.00
2.19
(S)
OR OVER IN
1905.
.
.
......
STATISTICS OF CITIES.
300
Table
29.—PER CAPITA OF PRINCIPAL CLASSES OF CORPORATE PAYMENTS AND RECEIPTS: 1905— Continued.
[For a
list ol
the cities in each state arranged alphabetically and the number assigned to each, see page
GROUP
III.— CITIES
HAVING A POPULATION OF
CORPORATE PAYMENTS.
City
number.
Total.i
Seattle,
Wash
Dayton, Ohio
Albany, N. Y
|
Grand Rapids, Mich
Cambridge, Mass
Lowell, Mass
Hartlord, Conn
>
'
!
Reading, Pa
'
Richmond, Va
Tenn
i
S52.69
18.61
19.06
16.84
29. 97
18. 92
27.23
12.08
25. 55
Nashville,
13. 63
Trenton, N.J
Wilmington, Del.
Camden, N. J
Bridgeport, Conn.
15.45
12.51
13.78
14.22
22.55
Lynn, Mass
Troy.N. Y
Des Moines, Iowa.
New Bedford, Mass
Springfleld, Mass
.
Oakland, Cal
Lawrence, Mass
Somerville, Mass. .
Kansas City, Kans
Savannah, Ga
Hoboken,N. J
20.57
17.50
18.72
23.31
27. 59
15.03
19.10
15.09
14.96
15.17
Duluth, Minn
Utica N. Y
Manchester, N. H.
Evansville, Ind...
15.96
24.35
21.24
12.08
12.08
Yonkers, N. Y
San Antonio, Tex
Elizabeth, N. J
Waterbury, Conn
Salt Lake City, Utah.
24.61
13.67
11.37
16.47
29.60
Peoria,
Erie,
111
Pa
Wilkesbarre, Pa. .
Schenectady, N. Y.
Norfolk, Va
Houston, Tex
.
.
Charleston, S. C.
Harrisburg, Pa..
Portland, Me
Tex
Taooma, Wash
Dallas,
Terre Haute, Ind. .
Youngstown, Ohio.
14.43
11.49
19.69
18.35
20.43
12.55
17.01
23.41
18.86
43.60
12.20
17.90
50,000
TO
100,000
IN
1905.
94.)
GENERAL TABLES.
Tablk
301
29.-PER CAPITA OF PRINCIPAL CLASSES OP CORPORATE PAYMENTS
AND RECEIPTS:
[For a
list of
the
cities in
GROUP
each state arranged alphabetically and the
number assigned to each, see page
IV.-CITIES
HAVING A POPULATION OF
30,000
TO
50,000
IN
1905-Continued.
94.]
1905.
128
129
130
131
132
133
134
135
136
137
138
139
140
141
142
Chattanooga, Tenn
JopUn, Mo
Galveston, Tex
Fitchburg, Mass
Macon, Ga
Y
143
Auburn, N.
144
145
146
Racine,
Joliet, 111
147
148
Wichita,
149
150
Taunton, Mass
Sacramento, Cal
151
Wis
Woonsocket, R.
I
Kalamazoo, Mich
Kans
Oshkosh, Wis
152"
Pueblo, Colo
153
New Britain, Conn
12. 92
34. 10
2.29
6.15
1.50
4.23
14.66
16.40
LaCrosse, Wis
1
2
For aggregate, see Table 3.
For aggregates, see Table 4.
'
'
For aggregates, see Table
Less than 1 cent.
12.
...
STATISTICS OF CITIES.
302
Table 30.— PAYMENTS
[For a
EXPENSES FOR
GENEB\L GOVERNMENT.
list of
the cities in each state arranged alphabetically
FOR HEALTH CONSERVATION AND SANITATION.
EXPENSES FOB PROTECTION OF LIFE AND PBOPEBTV.
City
FOR SPECIFIED EXPENSES' AND
Expenses.
Police depart-
num-
ment.
Outlays.
Fire department.
For health con-
ber.
servation.
Per
Total.
Grand
total
Group I
Group 11
Group III
Group IV
capita.
J30,740,985
31.38
$43,340,080
21,735,462
3,871,887
3,090,080
2,043,556
1.76
0.98
0.92
0.79
31,380,104
GROUP
N.
Y
.
Chicago, 111
Philadelphia,
St. Louis, Mo
Pa
.
New York,
$9,435,662
Boston, Mass
Baltimore, Md . . .
Cleveland, Ohio . .
Buffalo, N.Y
San Francisco, Cal
Pittsburg, Fa
Cincinnati, Ohio.
Detroit, M:ich
Milwaukee, Wis
New
Orleans,
.
.
.
La
.
Washington, D. C.
Total.
5,
465, 341
3,986,136
2, 508, 499
I.— CITIES
Per
capita.
SI.
Total.
95 832,401,463
2.55 18,807,632
1.38
5,738,290
1.19
4,606,756
0.97
3,248,785
Per
capita.
Per
Total.
capita.
Total.
S5,974,254
30.27
$4,924,921
1.53 5,037,902
1.45
431,049
1.38
322,160
1.26
183, 153
0.41
0.11
0.10
0.07
3,269,668
695,086
571,309
388,958
SI. 46
HAVING A POPULATION OF
300,000
For sanitation.
Per
Per
capita.
capita.
OR OVER IN
Total.
Per
capita.
$25,073,011
$1.13 322,129,148
$1.00
0.27 17,632,491
0.18
3,218,097
0.17
2,709,920
0.15
1, 512, 503
1.43 14,275,401
0.82
3,707,976
0.81
2,177,459
0.59
1,968,312
1.16
0.94
0.65
0.76
$0.22
1905.
GENERAL TABLES.
OUTLAYS," TOTAL
and the onmbei assigned to
AND PER
CAPITA;
each, see page 94.]
FOR HIGHWAYS.
1905.
303
STATISTICS OF CITIES.
304
Table
30.—PAYMENTS FOR SPECIFIED EXPENSES' AND
[For a
GROUP
111.— CITIES
HAVING A POPULATION OF
50,000
TO
100,000
list oJ
the cities in oacli state arranged alpliabetically
IN 1905— Continued.
GENERAL TABLES.
OUTLAYS,'^
TOTAL AND PER CAPITA:
and the aunjber assigned to each,
305
1905-Continued.
see page 94.]
GROUP
III.-CITIES
HAVING A POPULATION OF
50,000
TO
100,000
IN 1905-Contmued.
..
STATISTICS OF CITIES.
306
Table 30.— PAYMENTS
[For a
GBOUP
IV.-CITIES
HAVING A POPULATION OF
30,000
TO
50,000
EXPENSES FOB PROTECTION OF LIFE AND PROPERTY.
EXPENSES FOB
QENEBAL GOVERNMENT.
City
list
FOR SPECIFIED EXPENSES' AND
of the cities in each state arranged aJphabeticaU^
IN 1905—Continued.
FOR HEALTH CONSERVATION AND SANITATION.
Expenses.
Police depart-
num-
ment.
Fire department.
Outlays.
All other.
For health con-
ber.
servation.
For sanitation.
I
Per
Total.
123
124
125
126
127
Passaic, N.J
Haverhill, Mass
128
129
130
131
132
Chester,
Chelsea,
133
134
135
136
Knoxville, Tenn
Newcastle, Pa
Jacksonville, Fla...
137
Bockford,
138
139
140
Chattanooga, Tenn.
141
142
143
144
145
146
Topeka, Kans
Salem, Mass
Atlantic City, N. J .
Pa
Mass
Newton, Mass
Superior, Wis
Blmira, N.
Y
South Omaha, Nebr
111
Mo
Joplin,
Galveston, Tex
Fitchburg, Mass
Auburn, N.
Racine,
21,948
Y
I
.
.
147
148
149
150
Kalamazoo, Mich.
.
151
152
153
154
Oshkosh, Wis
lU
Wichita,
Eans
Taunton, Mass
Sacramento, Cal
Pueblo, Colo
New Britain, Conn.
La Crosse, Wis
$4,006
9,171
128,377
204,075
$0.11
0.24
a 41
6.42
13, 626
42,699
54,327
69,875
61,933
0.36
1.16
1.48
0.02
0.15
0.30
0.04
0.02
2,363
4,644
13,866
11,199
7,608
0.06
0.12
0.38
0.31
0.21
7,326
36,392
0.20
0.95
70, 180
1.91
1.73
876
6,596
11,168
1,606
616
1.91
0.41
0.35
6,408
2,821
43,638
2,775
21,747
0.17
0.08
1.18
0.08
0.61
0.85
0.63
1.53
0.55
0.58
56,541
26, 614
51,191
1,060
1,109
3,735
3,269
1,120
0.03
0.03
26,995
35,364
1.59
0.72
1.54
0.74
1.02
0.11
0.09
0.03
6,096
1,370
16,249
1,715
2,071
0.17
0.04
0.46
0.05
0.06
11,177
9,185
48,603
3,698
26,038
0.32
0.26
1.37
0.10
0.75
10,067
44,690
1,664
17,319
0.28
1.27
0.05
0.50
1.33
0.66
1.18
1.15
1.67
0.63
1.58
2.02
1.77
2,635
540
837
1,269
4,123
0.11
0.02
0.02
0.04
0.13
11,930
2,002
11, 456
6,621
5,385
0.35
0.06
0.34
0.17
0.17
2,774
60,166
19,765
13,275
0.65
0.08
0.60
0.60
0.41
9,053
1.51
56,932
21,530
52,857
66,763
57,686
16,150
10,460
0.26
0.39
0.02
0.49
0.32
0.78
0.41
0.99
1.06
46,420
52,482
44, 673
32,264
1.40
1.63
1.39
1.02
3,270
0.10
1,973
6,175
0.06
0.19
4,460
1,561
2,274
3,635
0.14
0.05
0.07
0.11
16, 946
8,380
.17,328
25,168
0.52
0.26
0.64
0.79
10,102
6,998
16,672
17,982
0.31
0.22
0.63
0.57
28,943
44, 305
31,633
58,574
3,361
2,970
4,116
6,761
0.11
0.10
0.13
0.22
17,602
9,027
16,469
47,361
0.57
0.29
0.63
1.64
23,218
6,625
7,470
12,077
0.75
0.18
0.24
0.39
864
10,552
842
1,761
0.03
0.35
0.03
0.06
7,259
14,068
34,687
8,451
0.24
0.46
1.15
0.29
5,929
55,891
108,065
7,762
0.19
1.84
3.58
0.27
0.50
0.44
0.87
0.98
0.67
45, 628
1.04
0.70
0.86
17,052
16,039
28,230
51,630
0.54
0.52
0.91
1.58
21,021
19,138
38,811
27,834
0.68
0.62
1.25
0.91
19,579
41,609
0.64
15,423
49,586
20,391
18, 522
0.60
1.63
0.68
0.64
13, 399
22,170
'
'
1.36
0.44
0.76
Per
capita.
$0.32
0.69
0.33
0.46
2.07
29,999
18,769
54,179
19, 115
20,026
0.61
Total.
$12,096
22, 196
12,687
17,326
77,683
27,236
22, 660
19, 672
Per
capita.
$0.20
0.10
0.18
0.49
0.27
0.44
0.55
0.76
0.77
0.58
19,237
39,647
37,970
49,200
Total.
3,820
6,946
18, 336
10, 318
25,264
13, 317
31,980
33,657
33,836
Wis
Woonsooket, R.
Joliet,
17,032
14,863
29,014
Per
capita.
$7, 486
1.18
1.14
•
Total.
$0.04
0.11
0.11
0.32
0.24
0.68
1.22
1.92
0.70
1.00
15,450
Per
capita.
4,261
4,184
11,864
9,077
25,517
45,632
70, 594
25,679
35,642
0.53
0.92
2.11
Total.
$1, 626
827,055
63,994
44,668
38,948
166, 198
19,963
34,397
77,604
42,987
40,777
Per
capita.
72
1.43
1.19
1.04
4.16
0.95
0.70
1.17
2.09
0.88
0.66
0.87
1,39
27,087
20, 098
Total.
SO. 54
SO. 91
33,438
24,988
32,903
52,241
19, 475
26, 857
Per
capita.
t20,567
35,998
26,432
43,921
78,697
$34, 562
32, 492
Macon, Ga
Total.
capita.
51,648
82, 119
26,748
36,588
JO.
1.69
2.70
0.89
1.26
1,520
0.05
2,769
6,080
0.09
0.17
350
3,772
0.01
0.12
0.02
Including payments in error subsequently corrected by refund receipts, as in Table 5.
Including payments in error subsequently corrected by refund receipts, as in Table 9
16,109
12,626
13, 149
69, 346
GENERAL TABLES.
OUTLAYS,^ TOTAL
AND PER
307
CAPITA: 1905— Continued.
and the number assigned to each, see page
94.]
GROUP
IV.—CITIES
HAVING A POPULATION OF
30,000
TO
50,000
FOB HIGHWAYS.
FOR RECREATION.
EXPENSES FOR
CHAEITIES
AND
COBEECTIONS.
Outlays.
Expenses.
Total.
Per
capita.
Total.
Per
capita.
Total.
Per
capita.
EXPENSES
FOB
Total.
$1.21
2.10
0.89
2.53
2.84
{32,951
28,363
98,328
17,540
256,447
$0.87
0.75
2.61
0.47
6.82
$16,660
89, 134
128
72, 718
22, 945
$0.44
2.36
1.93
0.61
$6,385
13,702
5,276
12,353
7,120
84,283
166,997
51,222
81,894
1.04
2.26
4.53
1.40
2.29
14,604
59,125
149, 492
0.39
1.S9
4.06
3.66
2.46
42,188
30,124
424
24, 784
1.13
0.82
0.01
0.69
19,683
4,264
2,500
54,273
43,812
88,961
26,577
42,131
1.52
1.24
2.52
0.76
1.22
24,806
39,293
72,978
0.70
14, 457
l.U
108, 627
3.11
38,360
l.U
15,988
8,684
3,074
1,372
0.41
0.45
0.25
0.09
0.04
36, 137
17, 474
86,897
87,244
33,621
1.06
0.51
2.60
2.64
0.03
13, 118
57,979
522,900
69,435
469
0.38
1.70
15.57
2.10
0.01
27,876
318
39,831
60,507
6,489
70,907
54,840
59,547
44,332
2.18
1.70
1.85
1.40
47,834
135,761
61,460
26,156
1.47
4.20
1.91
0.82
24, 140
56,549
61,832
63,030
99,737
1.82
1.99
2.04
3.25
152,331
104,340
29,963
46,213
54,293
96,474
37,739
1.78
3.17
1.25
1.68
70,935
"74,085
6,438
111,829
48,781
133,240
87,806
(.')
LI-
BBABIES, ABT GALLERIES. AND MUSEUMS.
79,458
33,441
95, 163
106,882
t45, 674
IN 1905— Continued.
Per
capita.
$0.17
0.36
0.14
0.33
0.19
Expenses.
Total.
$3,060
12,538
6,609
19, 141
Per
capita.
$0.08
0.33
0.18
0.61
OOl
2,617
0.16
0.63
Outlays.
11, 162
0.07
0.30
0.70
0.07
25,819
6,765
7,757
4,466
2,979
9,636
0.13
0.09
0.28
18,251
703
5,673
0.82
0.01
1.19
1.53
0.20
2,761
2,729
0.08
0.08
6,163
691
0.19
0.02
7,706
75
1,028
3,203
3,515
11,305
12,109
2,100
0.74
0.35
0.38
0.07
3,000
4,801
2,413
7,667
0.09
0.15
0.07
0.24
566
1,569
3,068
7,443
0.02
0.05
0.10
0.23
4.89
3.35
0.97
1.50
7,154
2,800
33,461
2,637
0.23
0.09
1.08
0.09
2,720
2,157
7,987
12, 124
0.09
0.07
0.26
0.39
2,688
5,077
2,241
14,990
0.09
0.16
0.07
0.49
2.32
2.43
0.21
3.85
9,991
200
0.33
0.01
6,084
5,609
0.20
0.18
0.01
3,000
0.10
4,002
24,923
1,766
2,314
0.13
0.82
0.06
0.08
2.07
012
019
0.22
0.52
0.02
0.16
0.23
(.<)
0.03
0.10
0.11
Total.
$2,562
3,810
3,986
1,458
.
STATISTICS OF CITIES.
308
FROM SPECIFIED CLASSES OF GENERAL REVENUES,' TOTAL AND PER CAPITA:
Table 31.— RECEIPTS
[For a
list ol
the
cities in eacli state
arranged alphabetically and the number assigned to each, see page
1905.
94.1
RECEIPTS FKOM LICENSES AND PERMITS.
RECEIPTS FROM TAXES.
ALL OTHER GENERAL
City
General property
num-
taxes.
Liquor licenses and
Special property and
business taxes.
AH
other licjises,
REVENUE RECEIPTS.
and departmental
.
taxes.
permits.
ber.
Total.
Grand
total
Group 1
Group II
Group III
Group IV
I
Per
Per
capita.
capita.
Baltimore,
Md
Cleveland, Ohio...
Buffalo, N.Y
San Francisco, Gal
Pittsburg, Pa
Cincinnati, Ohio.
Detroit, Mich
Milwaukee, Wis...
New Orleans, La..
Washington, D. C.
Per
capita.
Total.
$13.94
$9,856,582
SO. 44
81,063.922
$0.05
$29,616,245
$1.33
$7,416,348
16.45
11.60
10.88
9.49
6,817,684
840,146
1, 520, 423
678, 429
0.65
0.21
0.45
0.26
183,441
250, 667
361,235
268, 579
0.01
0.06
0.11
0.10
18, 465, 191
1.50
1.24
1.04
1.08
3,881,910
1,360,646
1,041,938
1,131,864
45,797.312
30,414,904
GROUP
Boston, Mass
Total.
202, 682, 856
24, 546, 199
Chicago, 111
Philadelphia, Pa..
St. Louis, Mo
Per
capita.
$309,441,271
I
New York, N.Y...
Total.
$88,661,386
21,101,163
18,180,341
9,362,313
18,168,236
6,470,750
5, .331,
138
I.— CITIES
HAVING A POPULATION OF
4,888,883
3,476,388
2,785,783
300,000
OR OVER IN
1905.
Per
capita.
0.31
0.34
0.31
0.44
Total.
Per
capita.
$27,099,167
$1.22
16,542.521
4,416,866
3,472,946
2,666,834
1.34
1.12
1.04
1.03
—
.
...
.
GENERAL TABLES.
Table 31. -RECEIPTS
FROM SPECIFIED CLASSES OF GENERAL REVENUES,^ TOTAL AND PER
]
[For a
list of
905— Continued.
the cities in each state arranged alphabetically and the
GROUP
III.— CITIES
City
General property
num-
taxes.
ber.
Total.
Wash
$1,280,375
Dayton, Ohio
Albany, N. Y
Grand Kapids, Mich.
Cambridge, Mass
Lowell, Mass
Hartford, Conn-
Reading, Pa
Richmond, Va..
Nashville, Tenn.
Trenton,
53
54
55
56
57
58
S9
60
N.J
Wilmington, Del.
Camden, N. J
Bridgeport, Conn.
Lynn, Mass;
Troy,N. Y
Des Moines, Iowa...
New Bedford, Mass
Springfield, Mass
Oakland, Cal
—
61
Lawrence, Mass,
62
63
64
65
Somerville, Mass
Kansas City, Kans.
66
67
68
69
70
71
72
73
74
75
76
77
78
79
.-.
Savannah, Ga
Hoboken, N.J
Peoria,
111
Duluth, Minn
Utica, N. Y
Manchester, N. H.
Evansville, Ind. . -
Yonkers, N. Y
San Antonio, Tex
Elizabeth, N. J...-.
Waterbury, Conn
Salt
Lake
Erie,
City,
Pa
Wilkesbarre, Pa
Schenectady, N. Y.
Norfolk, Va
.
.
-
Houston, Tex
Charleston, S. C .
Harrisburg, Pa..
Portland, Me
Dallas,
...
Utah
Tex
Tacoma, Wash
Terre Haute, Ind
Youngstown, Ohio.
.
1,123,25.)
1,075,304
951,603
1,695,063
Per
capita.
•
number assigned
HAVING A POPULATION OF
KECEIPTS FRtfM TAXES.
Seattle,
309
Special property and
business taxes.
60,000
TO
to each, see page
100,000
IN
1905.
94.)
CAPITA;
..... . .
..
.
.
...
.
STATISTICS OF CITIES.
310
T-VBLK
AND- PER CAPITA:
31.-RE0EIPTS FROM SPECIFIED CLASSES OF GENERAL REVENUES.' TOTAL
—Continued.
1905
[For a
list of
the
each,
each state arranged alphabeticaUy and the number assigned to
cities in
GROUP
IV.-CITIES
HAVING A POPULATION OF
30,000
TO
50,000
IN
s
1905.
RECEIPTS FROM LICENSES AUD PERMITS.
RECEIPTS FROM TAXES.
ALL OTHER OENERAL
Qity
General property
num-
taxes.
Liquor licenses and
Special property and
business taxes.
taxes.
All
other licenses,
and departmental
permits.
ber.
Total.
Fort Wayne, Ind
HoLyoke, Mass
Akron, Ohio
Brockton, Mass. .
Saginaw, Mich
$352,805
631, 791
577,903
579,287
481,941
Lincoln, Nebr. .
Lancaster, Pa...
406,677
CoTington, Ky..
Altoona, Pa
Spbkane, Wash.
358,066
327, 538
529, 443
235, 741
Per
capita.
$7.06
12.65
11.70
12.12
10.11
8.68
5.10
7.80
7.19
11.68
102
Pawtucket, R. I . .
South Bend, Ind.
Binghamton, N. Y.
Augusta, Ga
275,337
572, 487
357,645
441, 167
277, 296
6.17
13.20
8.28
10.24
6.62
103
104
105
106
107
Bayonne, N. J .
Mobile, Ala
Johnstown, Pa...
McKeesport, Pa.
Dubuque, Iowa
427,698
289,803
265,061
348,950
362,853
10.12
6.87
6.29
8.30
8.65
108
109
110
Butte, Mont
Spring^eld, Ohio.
Wheeling, W. Va
448, 693
380,284
10.75
9.18
7.64
111
112
Sioux City, Iowa.
Bay City, Mich...
113
Ailentown,
114
115
116
117
Davenport, Iowa
Montgomery, Ala
East St. Louis, 111
Little Rock, Ark. .
Birmingham, Ala.
99
100
101
.
.
.
313, 723
401,840
458,615
Pa
.
.
US
Quincy,
119
120
121
122
York, Pa.
123
124
125
126
127
Passaic, N. J
Haverhill, Mass
128
129
130
Chester,
131
Superior, Wis..
132
Elmira, N. Y..
133
134
135
136
137
Knoxville,
Newcastle,
138
139
140
.
111
Springfield, 111.
Malden, Mass .
Canton, Ohio .
Topeka, Kans
Salem, Mass
Atlantic City, N.
J.
Pa
Newton, Maas.
Tenn
Pa
Mo
141
142
Macon, Ga
143
144
145
146
Auburn, N.
$21,300
63, 198
34, 667
$0.43
1.07
0.70
42,699
0.90
0.68
0.44
0.54
2.40
26,600
32,080
1.11
4,883
0.43
0.77
0.66
0.95
100, 647
27,748
7,424
3,633
0.12
2.39
0.66
0.18
0.09
48,900
25,385
96,635
49,533
37, 729
1.17
0.61
2.35
1.21
0.93
42,667
1,674
24,977
6,101
972
1.02
0.04
0.61
0.12
0.02
31,200
68,620
28,261
153,037
62, 394
0.77
1.47
0.71
3.89
14,542
7,616
83,482
38, 414
36,300
0.36
0.19
2.10
0.98
0.94
3,635
186
9,128
865
2,246
0.09
0.40
0.24
0.02
0.06
7,636
2,110
13,406
224
67, 735
0.20
0.06
0.36
0.01
1.80
6,964
7, 156
1,030
5,188
3,237
0.19
0.19
0.03
39, 701
C)
2.37
1.11
22,681
6,800
29,700
86,000
63,058
0.64
0.19
0.84
2.46
1.53
41,956
15,660
46, 747
4,006
3,497
1.18
24,146
24, 562
16, 546
32,828
34,000
0.71
0.72
0.49
0.99
1.04
19,223
18,635
16, 169
1,246
43, 794
33,312
28,280
26,069
136, 472
1.02
0.88
0.81
4.30
3,091
11,305
4,293
6,056
2,047
7,587
1,424
28,939
8,237
15,448
0.37
3,140
0.08
"s.iiU
"6.09
,
18,429
789
13,855
92,377
17
31,570
1.86
0.36
2.4?
305,144
378, 898
409, 759
440,663
597,252
8.06
10.02
10.89
11.71
15.89
1,115
41,570
0.02
1.10
20,050
59, 415
47, 456
1.57
1.25
64,560
3,439
1.72
0.09
14,216
177
0.38
104, 116
2.77
274,600
455,633
1, 107, 826
416,977
377,036
7.36
12.22
30.08
3,863
15, 124
16,724
0.10
0.41
0.43
11.41
10.55
6,777
9,091
19,018
34,872
20
86, 638
0.51
0.94
162, 144
0.02
0.42
4.40
0.19
0.25
0.13
10,809
345,686
319, 465
235,291
260,666
10.63
9.89
7.31
8.22
276,305
258,300
351, 511
386,638
8.30
11.35
12.58
0.28
I
71,
3,221
55,198
4,591
1.67
0.14
9,603
3,616
0.30
0.11
2.96
0.14
0.10
0.08
1.28
46,969
18, 121
32,370
27,600
40,000
0.02
0.02
0.02
0.03
0.04
2.36
6.41
4.06
11.59
13.67
6.82
132,2936,204
4,249
3,362
64,683
8,242
5,145
9,155
9.84
11.29
388,092
451, 457
189, 709
20,373,
0.11
0.24
0.33
0.42
0.46
1.87
0.84
0.41
0.76
0.90
810
1,005
1,665
89,771
219, 156
138, 439
5,073
11,312
15,314
19, 122
83,400
36,308
17,800
32, 679
38,400
976
959
5.91
8.64
7.77
7.31
7.43
$0.19
0.03
0.02
0.08
0.09
0.18
0.12
0.21
6,624
15,800
$9,388
1,614
856
2,332
4,056
0.17
0.03
0.23
0.20
10,019
8,537
3,639
14,000
1,170
I
1
0.11
0.42
0.04
1.61
16,
(')
0.83
,
I
147
148
149
150
151
152
153
154
Racine,
Y
Wis
Woonsocket, R.
I.
Joliet, IIL
Kalamazoo, Mich.
Wichita,
Kans
Taunton, Mass
Sacramento, Cal.
Oshkosh, Wis
Pueblo, Colo
New
La
Britain, Conn..
Crosse, Wis
274,614
540,954
134, 106
273, 781
5
4,430
0.14
13,910
0.45
167
1.91
41,861
72,047
1.35
2.34
0.12
26,200
0.86
2.68
0.02
1.07
i9,
3,564
17.76
4.44
9.42
(')
81, 511
'2,'
668"
"6."
09
Per
capita.
8,171
1,372
0.03
1,361
1.31
Total.
61,600
31,402
20,045
24,396
108, 818
S.62
7.32
11.02
12.25
8.20
255,633
257, 135
Galveston, Tex
Fitchburg, Mass
$0.21
0.33
$10,301
16,506
Per
capita.
332,857
279,918
421,415
465,980
310,913
South Omaha, Nebr
Joplin,
$1.23
$61,620
Total.
6,969
274, 166
Chattanooga, Tenn.
Per
capita.
7.09
11.38
4.75
11.19
3.92
306,262
111
Per
capita.
287,766
452,876
188,903
440,725
151,641
Jaclcsonville, Fla
Rockford,
Total.
601
31,200
3,421
7,387
1,384
9,163
0.14
0.09
REVENUE RECEIPTS.
....
GENERAL TABLES.
Table
311
32.—COSTS AND RECEIPTS FOR SCHOOLS, TOTAL AND PER
[For a
list ol
the
cities iu eacli state
arranged alpliabetically and
tlie
number assigned
f'APITA:
to each, see page
1905.
94.]
COSTS OF OPERATION AND MAINTENANCE.
Payments
City
for expenses.^
Interest on value
of school build-
Aggregate.
num-
For
ber.
salaries of
teachers.
Totai.
Grand
total
Group I
Group II
Group in
Group IV
:..
Per
capita.
NewYorlc, N. Y..
Baltimore, Md
Cleveland, Oiiio . ,
Buffalo, N.Y
San Francisco, Cai
Pittsburg, Pa
Cincinnati, Ohio...
Detroit, Mich
Milwaukee, Wis .
.
New
.
Orleans,
La
Washington, D. C.
Per
capita.
$102,758,500
$4.67
$64,289,723
$2.92
60,717,987
17,243,369
14,323,490
10,473,654
4.93
4.37
4.37
4.31
38,834,031
10,850,022
8, 486, 530
,6, ii9, 140
3.15
2.75
2.59
2.52
GROUP
Chicago, 111
Philadelphia, Pa .
St. Louis, Mo
Boston, Mass
Total.
!4,
210, 418
I.—CITIES
ings, grounds,
$24, 245, 976
14,009,768
4,029,708
3,554,195
2, 652, 305
LAYS.
'
RECEIPTS FROM SUBVENTIONS, GRANTS,
CHARGES, ETC.3
and
equipment.
All other.
Totai.
PAYMENTS FOB OUT-
Per
capita.
$1.10
1.14
1.02
1.08
1.09
HAVING A POPULATION OF
Totai.
$14,222,801
7,874,188
2, 363, 639
2,282,765
1, 702, 209
300,000
Per
capita.
$0.65
0.64
0.60
0.69
0.70
OR OVER IN
Total.
$29,273,710
20, 678, 815
3,580,912
2, 726, 530
2,287,453
1905.
Per
Total.
capita.
Per
capita.
$1.33
$14,619,630
$0.66
1.68
0.91
0.83
6,272,574
3, 628, 229
2,821,014
1,897,713
0.51
0.92
0.86
0.78
0.94
STATISTICS OF CITIES.
312
Table 32.— COSTS
[For a
list o£
AND RECEIPTS FOR SCHOOLS, TOTAL AND PER
the
cities in
GROUP
1
each state arranged alphabetically and the
III.-CITIES
number assigned
HAVING A POPULATION OF
50,000
TO
CAPITA: 3905— Continued.
to each, see
100,000
IN
1905.
page
94.]
——
..
.
.....
.
..
r
GENERAL TABLES.
Table 32.—COSTS
[For a
AND RECEIPTS FOR SCHOOLS, TOTAL AND PER
of the cities in each state arranged alphabeticaily
list
GROUP
IV.
For
salaries of
teachers.
Per
TO
50,000
to each, see
IN
page
94.]
1905.
Total.
PAYMENTS FOR OUT-
expenses.^
Interest on
of school
Aggregate.
capita.
30,000
OF OPERATION AND MAINTENANCE.
Payments for
Total.
CAPITA: 1905—Continued.
and the number assigned
-CITIES HAVING A POPULATION OF
(;OSTS
Fort Wayne, Ind.
Holyoke, Mass.
Akron, Ohio
Brockton, Mass.
Saginaw, Mich
313
value
LAYS.2
build-
RECEIPTS FROM SUBVENTIONS, GRANTS,
CHARGES, ETC.*
ings, grounds, and
equipment.
All other.
Per
Per
Per
capita.
capita.
capita.
Total.
Per
Per
capita.
capita.
SI78,365
234,185
241,777
197,247
243,431
$3.57
4.69
4.89
4.13
6.11
$103, 021
139, 160
$2.06
2.79
2.41
2.80
2.77
842, 777
$0.86
79,033
36, 437
74, 701
1.24
1.60
0.76
1.57
$32,567
33,311
43,650
27,210
36,788
$0.66
0.67
0.88
0.67
0.77
$33,206
18, 366
24,035
112, 193
58,894
$0.66
0.37
0.49
2.36
1.24
$114,527
2,498
26,204
2,439
66,432
$2.29'
61, 714
119,094
133, 600
131,942
Covington, Ky
Altoona, Pa
Spokane, Wash.
190,441
125, 024
122, 218
180,758
380, 746
4.06
2.71
2.66
3.97
8.40
123,661
61,992
79, 710
99,609
206,635
2.64
1.34
1.74
2.18
4.66
44,855
36,984
28,855
46,729
104, 774
0.96
0.78
0.63
1.00
2.31
21,926
27,048
13,653
35,620
69, 337
0.47
0.59
0.30
0.78
1.63
7,530
71,798
843
162,888
6,368
0.16
1.55
0.02
3.58
0.12
19,099
28,315
61,688
32, 873
139,236
0.41
0.61
1.34
0.72
Birmingham, Ala.
120, 471
Pawtucket, K. I
South Bend, Ind
Binghamton, N. Y.
Augusta, Ga
200,523
167,087
158,451
2.70
4.62
3.87
3.68
68,442
118,382
93, 103
110,021
1.63
2.73
2.15
2.55
29,909
54,060
44,164
34, 030
0.67
1.25
1.02
0.79
22,120
28,081
29,820
14,400
0.50
0.66
0.69
0.33
153,735
6,324
132, 898
9,081
3.44
0.15
3.08
0.21
58,668
8,666
62,649
26,671
Bayonne, N. J...
Mobile, Ala
Johnstown, Pa..
MoKeesport, Pa.
Dubuque, Iowa..
200,540
4.75
126,270
51,691
1.22
22,679
0.53
16,428
0.39
66,249
1.57
4.24
4.27
2.97
98, 759
53, 392
77, 122
1.27
1.09
0.71
26,600
S2,055
17,927
0.63
0.76
0.43
4,700
66,615
1,040
0.11
1.56
0.02
30,491
29,646
13,368
0.72
101,350
2.34
2.41
1.84
Butte, Mont
296,068
174,059
178,274
103, 852
85,158
97,684
106,708
4.27
2.51
2.07
2.39
2.63
78, 194
39,600
43,240
42, 780
40,181
0.95
1.04
1.04
0.98
0.57
61,624
11,612
2,355
54,477
54,967
1.48
0.28
0.06
1.33
1.35
97, 789
19, 812
19, 487
2.34
26,967
36, 777
66,506
43,251
1.87
0.65
0.90
1.38
1.06
16,061
48, 126
0.39
1.18
76, 107
1.88
3.03
1.30
29,290
45, 181
11,248
76,024
20,943
0.72
1.14
0.28
1.93
0.54
29, 497
28, 390
15, 850
0.73
0.71
0.40
1.02
0.64
10,463
99,362
31,701
57,650
74,109
0.26
2.50
0.80
1.46
30,688
24,395
16, 300
9,943
22, 393
0.76
0.61
0.41
0.25
1.84
2.03
2.62
3.61
2.36
24,068
41,369
32,623
22, 867
40, 941
46, 737
22, 122
3.30
1.07
1.22
0.68
5,823
30,698
8,816
409
21,621
0.15
0.80
23,980
0.69
0.81
0.68
0.39
0.63
127,577
35, 601
0.62
1.08
0.86
1.57
0.94
.
Lincoln, Nebr...
Lancaster, Pa..
.
.
.
178, 751
179, 399
124,721
1
45,994
29, 672
0.06
0.53
0.05
1.1&
3.07
1.31
0.20i
1.45
0.62
0.71
0.32
Wheeling, W. Va..
Sioux City, Iowa..
164, 715
Bay City, Mich
173, 151
7.09
4.20
4.01
4.75
4.26
AUentown, Pa
134,894
194,218
78, 751
226,811
107, 849
3.32
4.88
1.98
5.76
2.79
120,647
61,653
110,637
61,943
118,101
149,931
155,062
227,041
148,717
3.06
3.92
4.06
5.97
3.92
71,166
77,644
100,318
133,397
89,136
169,273
194,280
203,417
159,204
149,529
4.47
5.14
5.40
4.23
3.98
110,788
114,990
123, 233
95,922
79,580
2.93
3.04
3.27
2.55
2.12
42,317
55, 738
49,269
41,777
42,009
1.12
1.47
1.31
1.11
1.12
16, 168
23,552
30, 916
21,605
27,940
0.43
0.62
0.82
0.57
0.74
12,400
19,320
6,606
3,227
100,756
0.33
0.51
0.16
0.09
2.68
51,037
269
12,954
3,662
83,617
1.35
130,615
207,979
290,809
192,972
136,962
3.50
5.58
7.90
5.28
3.83
72,086
115,606
173, 416
114,532
87,690
1.93
3.10
4.71
3.13
2.45
34, 172
63,840
64, 763
49, 728
26,574
0.92
1.71
1.76
1.36
0.72
24, 358
0.65
0.77
1.43
0.66
2,555
4,463
42,622
60, 779
6,788
0.07
0.12
1.16
1.39
0.16
30,665
229
5,319
17,379
20,468
0.82
0:01
0.14
0.48
0.67
69,514
125,062
1.96
3.53
49,411
74,290
1.39
2.09
10, 746
32, 976
0.30
0.93
9,358
17,796
0.26
0.60
59,448
42,928
23, 169
1.68
0.65
147, 017
4-20
4.38
73, 763
151,490
84,361
2.11
2.44
40, 869
44,'782
1.17
1.29
32, 385
22, 347
0.93
0.66
81,624
14, 799
2.33
0.43
11,084
9,772
0.32
0.2»
80,918
82,002
99,579
149, 456
2.37
2.41
2.97
4.63
44,991
50,599
68,804
83,716
1.32
1.49
1.76
2.54
12,302
17,235
13,931
39, 708
0.36
0.57
0.42
1.20
23,626
14, 168
26, 754
26,032
0.69
0.42
0.80
0.79
96, 707
2.80
'b'.hi
62,665
16,005
33, 302
665
1.54
0.47
0.99
0.02
126,741
161,238
97,621
187, 772
3.90
4.99
3.03
5.92
2.29
3.35
1.78
3.26
37,640
29,463
26,016
48, 336
1.16
0.91
0.81
1.52
14,677
23,660
14,366
35,972
0.45
0.73
0.46
1.13
1,476
0.05
18, 306
108, 126
67, 160
2,925
4,490
0.09
0.14
26,662
11,688
17,299
0.66
0.83
0.36
0.55
136,922
103,036
144,372
187,319
4.40
3.31
4.66
6.10
76,366
62,864
83,906
130, 748
2.46'
40,967
22, 471
41,758
38,269
1.32
2.02
2.71
4.25
19,600
17,700
18, 708
18, 312
0.63
0.57
0.60
0.60
15,776
4,610
21,880
60,457
0.51
0.15
0.71
1.97
27,149
8,060
2,810
94,900
0.87
0.26
0.09
3.09
4.20
8.67
3.55
4.17
33,554
66,225
36, 496
33,702
16,440
41,070
22,426
13,640
0.50
1.36
0.74
0.47
2,390
67,219
0.08
166, 633
48, 169
73, 894
2.60
5.14
1.60
2.64
19,288
128, 540
263, 928
2.21
64, 145
1.14
2,676
21,584
0.63
2.11
0.09
0.74
Springfleld, Ohio...
Davenport, -Iowa.
Montgomery, Ala.
East St. Louis, Hi.
Little Rock, Ark..
Quincy,
111
York, Pa
Springfield,
111.
Maiden, Mass..
Canton, Ohio..
Passaic, N. J
Haverhill, Mass
Topeka. Kanci
Salem, Mass
Atlantic City, N. J
Chester,
Chelsea,
Pa
Mass
Newton, Mass
.
Superior, Wis.
Elmira, N. Y..
Knoxville, Tenn
Newcastle, Pa
Jacksonville, Fla
South Omaha, Nebr.
feocklord.
111
Chattanooga, Tenn.
Joplin, Mo.'...--
Galveston, Tex
Fitch burg. Mass
194,371
2.81
1.60
i
I
.59,
881
23, 192
40,260
24,963
30,928
22, 121
33, 763
28,534
52,630
28, 712
23,688
t).79
1.91
0.48
0.47
0.58
0.2a
0.01
0.67
0.01
0.34
0.10
2.22
Macon, Ga
Auburn, N. 1:
Racine, Wis
Woonsocket, R.
I.
Joliet, 111
Kalamazoo, Mich
Wichita,
Kans
Taunton, Mass
Sacramento, Cal..
Oshkosh.Wis
Pueblo, Colo
Britain, ConnCrosse, Wis
New
La
"ri^^iii^g payments
Uncluding
107,089
121,236
74,424
103,464
79,546
,
0.72
1.35
1.24
1.10
2.17
1.21
1.16
33,051
I
I
hi .error
receipts as in Table
subsequently corrected by refund
?a7™«°^J?o^™n^"g''4X from oth^^^
5.
for schools, in Table 11,
and departmental
receipts of schools, in Table 14.
...
STATISTICS OF CITIES.
314
Table 33.—PER
CENT DISTRIBUTION, BY OBJECT OF PAYMENT, OF GENERAL AND SPECIAL SERVICE EXPENSES:
1905.
[For a
list of
the cities in each state arranged alphabetically and the
-PROTECTION OP LIFE
AND PROPERTY.
npmber assigned to
III.— HEALTH CON-
SERVATION AND
VI.
City
I.— Gen-
IV.—
eral gov-
Highways.
ernment.
Fire de-
Health
depart-
part-
ment.
ment.
conservation.
Police
94.]
—EDUCATION.
SANITATION.
number.
each, see page
Sanita-
v.— Chai>
ities
VII.—
and
Libraries, art
corrections.
Schools.
tion.
Recreation.
VIII.—
Interest.
IX.—
Miscellaneous.
galleries,
and museums.
Grand total
Group I
Group II
Group III
Group IV
9.9
7.S
7.6
7.1
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
Waslilngton, D. C
10.3
12.7
9.5
14.2
10.5
a5
9.7
8.7
11.1
11.2
11.3
I.— CITIES
1.7
a8
0.8
0.6
1.4
1.5
1.3
1.4
1.4
7.3
10.9
5.7
25.9
6.2
6.6
5.3
9.1
14.1
13.2
15.0
6.6
4.3
4.1
24.0
28.7
29.2
30.6
HAVING A POPULATION OF
300,000
3.6
OR OVER IN
1905.
1.2
1.2
1.2
1.2
3.0
10.1
1.6
3.5
2.6
9.5
T?
10.2
12.1
11.8
1.4
1.0
2.2
2.1
1.3
GENERAL TABLES.
Table 33.—PER CENT DISTRIBUTION,
315
BY OBJECT OF PAYMENT, OF GENERAL AND SPECIAL SERVICE EXPENSES:
1905—Continued.
[For a
list of
the cities in ea^ii state arranged alpiiabetically and
GROUP
City
number
III.—CITIES
ttie
HAVING A POPULATION OF
number assigned to
50,000
TO
100,000
eaxih, see
IN
1905.
page
94.]
STATISTICS OF CITIES.
316
Table 33.—PER
CENT DISTRIBUTION, BY OBJECT OF PAYMENT, OF GENERAL AND SPECIAL SERVICE EXPENSES:
1905— Continued.
[For a
list of
the cities in each state arranged alphabetically and the
GROUP
IV.-CITIES
HAVING A POPULATION OF
number assigned to
30,000
TO
50,000
each, see page 94.]
IN
1905.
GENERAL TABLES.
Table 34.— ELKCTRIC LIGHT
{Cities
having no municipal
City
number.
Chicago, 111
St. Louis, Mo
Detroit, Mich
Allegheny, Pa
Columbus, Ohio
Mo
41
44
SO
85
89
m
in
117
120
125
St. Joseph,
Seattle, Wash
Grand Rapids, Mich,
Nashville, Tenn
Tacoma, Wash
Holyolce, Mass
Lincoln, Nebr
Wheeling,
W.
Bay
Va....
City, Mich
Little Rook, Ark
Springfield, 111
Topeka, Kans
AND GAS WORKS OWNED AND OPERATED BY
electric light or gas works are omitted (rom this table. For a Ust of the
assigned to each, see page 94.]
ELECTRIC LIGHT WORKS.
317
cities in
CITIES:
1905.
each state arranged alphabetically
and the number
318
STATISTICS OF CITIES.
Table
35.—EMPLOYEES, SYSTEM OF PATROL BELIEF, AND EQUIPMENT OF
[For a
list ol
the citiee in each state arranged alphabetically
GENERAL TABLES.
POLICE DEPARTMENT, AND TOTAL ARRESTS, CLASSIFIED BY OFFENSE:
and tlie ndmber assigned to
POLICE
eacli, see
DEPABTMENT—continued.
page
94.]
319
1905.
.
. .
STATISTICS OF CITIES.
320
Table 35.—EMPLOYEES,
SYSTEM OF PATROfi RELIEF, AND EQUIPMENT OF
[For a
GROUP
III.— CITIES
HAVING A POPULATION OF
50,000
TO
100,000
City
number.
Total.
Troy, N. Y
Des Moines, Iowa .
New Bedford, Mass.
Oakland, Cal
127
91
144
97
70
Lawrence, Mass
SomerviUe, Mass. .
Kansas City, Kans.
Savannah, Ga
Hobolren, N. J
75
08
71
97
109
.
Springfield,
Peoria,
Mass
111
Duluth, Minn
Utica, N. Y
Manchester, N. U.
Evansvilie, Ind...
Yonlfers, N.
47
48
74
Y
San Antonio, Tex
Elizabeth,
N.J
Waterbury, Conn
Salt Lake City, Utah.
Erie,
Pa
Wilkesbarre, Pa
Schenectady, N.
Norfolk, Va
Houston, Tex.
Y.
55
74
69
108
57
119
.
Charleston, S. C.
Harrisburg, Pa..
Portland, Me
Tex
Tacoma, Wash
Dallas,
Terre Haute, Ind
75
64
75
50
58
.
. -
Youngstown, Ohio.
Officers.
of the cities in each state arranged alphabetically
IN 1905— Continued.
POLICE DEPARTMENT.
Begular employees.
list
GENERAL TABLES.
321
POLICE DEPARTMENT, AND TOTAL ARRESTS, CLASSIFIED BY OFFENSE: 1905—Continued.
and the number assigned to
each, see page 94.]
GROUP
POLICE
DEPARTMENT—continued.
III.—CITIES
HAVING A POPULATION OF
50,000
TO
100,000
IN 1905— Continued.
STATISTICS OF CITIES.
322
Table 35.— EMPLOYEES,
SYSTEM OF PATROL RELIEF, AND EQUIPMENT OF
[For a
GROUP
IV.— CITIES
HAVING A POPULATION OF
30,000
TO
50,000
list of
the cities in each state arranged alphabetically
IN 1905— Continued.
GENERAL TABLES.
323
POLICE DEPARTMENT, AND TOTAL ARRESTS, CLASSIFIED BY OFFENSE: 1905— Continued.
asd the niuabra assigned to each,
see
page
GROUP
POLICE
DEPARTMENT—continued.
94.]
IV.— CITIES
HAVING A POPULATION OF
30,000
TO
50,000
IN 1905—Continued.
324
STATISTICS OF CITIES.
Table 36.— ARRESTS
[Cities whioli did
City
number.
OF CHILDREN,' CLASSIFIED BY OFFENSE:
For a list of the
assigned to each, see page 94.]
not report separately arrests of children are omitted from this table.
cities in
1905.
each state arranged alphabetically and the number
GENERAL TABLES.
Table 36.— ARRESTS OF CHILDREN.^ CLASSIFIED
[Cities
which did not report separately arrests
of children are
GROUP
City
number.
BY OFFENSE:
omitted from this table. For a list of the
assigned to each, see page 94.]
IV.— CITIES
HAVING A POPULATION OF
•325
30,000
cities in
TO
1905— Continued.
each state arranged alphabetically and the number
50,000
IN
1905.
..
.
.
STATISTICS OF CITIES.
326
Table
[Cities
37.—JUVENILE COURTS AND DISPOSITION
having no juvenile courts are omitted Irom this table.
For a
list of
the cities in each
BELEASED ON
PEOBATION O B
PAROLE SINCE
ESTABLISHMENT
OF COURT.
JUVENILE COURT.
aty
num-
Number
Jurisdiction,
of
probation
olficers.
ber.
Total
Date
of es-
tablishment.
Maximum age of
Class of cases.
Grand
Paid.
offenders.
792
total.
378
373
33
8
Group I
Group II..
Group III.
Group IV.
GBOUP
NewYorli.N. Y...
Chicago, 111
Philadelphia, Pa. .
St. Louis, Mo
13
Sept. 2,1902
5,1899
All except capital oflenses
All except capital oflenses
All except capital oflenses
Mar.
1903
23,1903
1,
June 24,1902
June 1,1902
Buffalo,
San Francisco, Gal
Jan.
Pittsburg, Pa
Cincinnati, Ohio.
Detroit, Mich
Apr. 25,1903
July 1,1904
.
Milwaukee, Wis
1,1900
Rochester, N. Y..
Toledo, Ohio
Denver, Colo
Los Angeles, Cal.
Portland, Oreg...
Atlanta, Ga
OR OVER IN
16
,
Dependents and delinquents
All except felonies
Violations of state laws
Violations of state laws
300,000
Boys
July
1902
1,1901
and city ordinances
and city ordinances.
June
Incorrigible delinquents
Violations of state laws and city ordinances
Principally larceny and leaving home
All except capital oflenses
II.— CJfi'ES
17, girls 18
16
16
HAVING A POPULATION OF
100,000
•346
25
5
re-
«
4,352
m
1
36
IN
18,761
5,314
1,129
438
14
4
12
16
300,000
26,642
300
2,417
743
16, girls 18
TO
676
30
38
14
4
10
207
Boys
not
turned.
teer.
1905.
8
(')
(')
GBOUP
Minneapolis, Minn
Jersey City, N. J.
Indianapolis, Ind.
Providence, R. I..
St. Paul, Minn
HAVING A POPULATION «F
May
July
Baltimore, Md
Cleveland, Ohio
N.Y
I.— CITIES
116
Volun-
Number
number
released.
1905.
820
7,088
2,175
375
3,843
520
«B410
1,247
617
140
817
8647
8
GENERAL TABLES.
OF JUVENILE OFFENDERS:
state arranged alphabetically
1905.
and the number assigned to each,
see
page
94.]
DISPOSITION OF JUVENILE OFFENDERS DURING YEAK.
327
STATISTICS OF CITIES.
328
Table 38.— LICENSED
DEALERS
fFor a
list of
IN,
AND MANUFACTURERS AND BOTTLERS
the cities in eacli state arranged aiphabeticaliy and the
OF,
number assigned to
INTOXICATING LIQUORS:
each, see page
94.]
1905.
GENERAL TABLES.
Table
38.—LICENSED DEALERS
IN,
329
AND MANUFACTURERS AND BOTTLERS
OF,
INTOXICATING LIQUORS:
1905— Continued.
[For a
list of
the cities in each state arranged alphabetically and the number assigned to each, see page
GROUP
IV.— CITIES
HAVING A POPULATION OF
30,000
TO
50,000
IN
190ri.
94.1
STATISTICS OF CITIES.
330
Table 39,—EMPLOYKES
AND EQUIPMENT OF FIRE DEPARTMENT,
[For a
list ol
the cities in each state arranged alphabetically
FIEE DEPARTMENT.
Equipment.
Employees.
City
Firemen.
Bam-
Fire engines.
Combi-
ber.
Regulars. Callmen.
Volunteers.
Substi-
em-
tutes,
ployees.
Steam. Chemical. Hand.
supernumeraries,
Grand
total
43,984
21,606
2,697
17,942
773
15,467
5,127
15,007
8,393
11,622
4,327
3,170
2,487
68
200
1,645
784
2,695
240
10,108
4,899
244
217
119
andhose
wagons.
1,066
1,647
276
629
4,2
104
143
65
826
292
306
225
178
106
1,706
878
970
741
30
GB.OUP I.-CITIES HAVING A POPULATION OF
1
and
ladder
trucks.
etc.
Group I
Group II
Group III
Group IV
Combi-
nation
Hand
Water eiigines chemical fireextowers. and hook pngines tinguish-
Other
Total.
nation
chemical
300.000
.62
61
133
112
59
OR OVER IN
1905.
GENERAL TABLES.
FIRE-ALARMS, FIRES. ANB PROPERTY LOSS FROM FIRES:
and the number assigned to each,
see
page 94.]
FraE
DEPAKTMENT—continued.
1905.
331
STATISTICS OF CITIES.
332
Table
39.—EMPLOYEES AND EQUIPMENT OF FIRE DEPARTMENT,
[For a
GKOUP
III.— CITIES
HAVING A POPULATION OF
50,000
TO
100,000
list of
the cities in each state arranged alphabetically
IN 1905— Continued.
GENERAL TABLES.
333
TIRE ALARMS, FIRES, AND PROPERTY LOSS FROM FIRES: 1905— Continued,
-and the
number assigned
to each, see page
GROUP
FIRE
94.]
III.— CITIES
HAVING A POPULATION OF
DEPARTMENT—continued.
50,000
TO
100,000
IN 1905— Continued.
STATISTICS OF CITIES.
334
Table 39.— EMPLOYEES
AND EQUIPMENT OF FIRE DEPARTMENT,
[For a
GROUP
IV.— CITIES
HAVING A POPULATION OF
30,000
TO
50,000
list oi
the cities in each state arranged alphabetically
IN 1905— Continued.
.
GENERAL TABLES.
335
FIRE ALARMS, FIRES, AND PROPERTY LOSS FROM FIRES: 1905— Continued,
and the nujnber assigned to each,
see
page
GKOUP
FIRE
94.]
IV.— CITIES
HAVING A POPULATION OF
DEPARTMENT—continued.
30,000
TO
50,000
IN 1905— Continued
...
STATISTICS OF CITIES.
336
40.— STREET CLEANING, STREET SPRINKLING, COLLECTION
Table
[For a
GROUP
I.— CITIES
HAVING
A
POPULATION OF
300,000
list of
the cities ia eacli state arranged alphabetically
OR OVER IN
1905.
STREET CLEANING.
Equipment.
Streets reguiariy cleaned.
Average
City,
num-
num-
ber.
ber of
Area (square yards) subject to
Hand
Power Flush- Carts
and
ploy- sweep- sweep- ing maing ma- ing mawagees.
chmes.
em-
chines.
New York,
N. Y..
Chicago, 111
Philadeiphia,
St. Louis, Mo
Pa
.
Boston, Mass
Baltimore, Md
Cleveland, Ohio .
Buffalo, N. Y\.
San Franc!soo,\;al
Pittsburg, Pa
3,049
m
43
.
. .
115
11
i3
12
11
70
73
633
Cincinnati, Ohio...
Detroit, Mich
Milwaukee, Wis.
New
.
Orleans, La..
Washington, B.C.
330
387
300
210
24
130
GROUP
IB
II.
23
50
mules.
214
260
371
1,978
520
705
113
55
34
20
Swept by
Swept by
hand.
machine.
26,395,307
.555,626
274,664
1,676,051
26,523,733
90
100
203
2
151
179
142
3,863,920
2872,536
895,000
1,
flushing.
21,769,960
2 2,761,655
-CITIES HAVING A POPULATION OF
chine.
478,800,000
241,254,000
3,028,866
573, 750
2
2
469,333
2,321,730
125,000
441,534
1,918,678
100,000
Swept by ma-
hand.
2
TO
133,350,433
69,327,424
130,731,978
2 763,699,152
2612,721,600
209,408,640
164,970,000
2
495,192,074
300,000
IN
1905.
j
Cleaned by
i
flushing.
3,660,800
m
C«)
6,202,919
688,611
21,296,997
2 821,333
3,092,400
725, 407
Swept by
213,152,468,000
(«)
14,440,000
1,813,211
2 4,657,430
1,900,000
2343,083
113
Cleaned
by
70,400
(»)
302
68
70
164
62
Total number of square yards cleaned during year.
Horses
and
1,543
W946
W
(»)
(.')
1,221
1,520
454
307
300
ons.
chines.
regular cleaning.
2,081,626,000
76,154,862
2 319,370,000
237,515,470
22,035,552
1,842,997,611
2233,543,904
1,035,470,800
648,687,600
2110,466,200
m
254, 424, 744
41,310,000
2i35,"i67,"964'
2
137,758,608
299, 313, 747
2
92,869,200
4,000,000
GENERAL TABLES.
OF REFUSE, AND FOOD AND SANITARY INSPECTORS:
and the number assigned to
each, see page
STREET CLEAN-
1905.
94.]
GROUP
ING—continued.
337
I.-CITIES
HAVING A POPULATION OF
300,000
OR OVER IN
1905.
.
. ..
STATISTICS OF CITIES.
338
STREET SPRINKLING, COLLECTION
Table 40.— STREET CLEANING,
[For a
GROUP III—CITIES HAVING A POPULATION OP
TO
60,000
100,000
list of
the cities In each state arranged alphabetically
IN 1905— Continued.
STEEET CLEANING.
Equipment.
Streets regularly cleaned.
Average
City.
num-
ber of
regular cleaning.
Hand
Power Flush- Carts Horses
and
ploy- sweep- sweep- ing maand
wag- mules.
ing ma- ing machines.
em-
chines. chines.
61
62
63
64
65
66
67
68
69
70
71
72
73
Lawrence, Mass
Somerville, Mass.
Kansas
.
Kans.
City,
Savannah, Ga
Hoboken,N.
Peoria,
J
Utica,N.Y
Manchester, N. H.
Evansville, Ind , -
machine.
66
76
77
78
79
Erie,
Cleaned
by
flushing.
Swept by
Swept by ma-
Cleaned by
hand.
chine.
flushing.
3,760,000
19,266,160
43,933,968
347,078
47,959,86q,
4,519,880
112,977
29
25
20
40
35
2
25,000
1,356,180
140,814
2 846, 400
2
2
345,900
99,204
420,000
99, 203
933,333
126,000
696,000
80,000
1,315,182
20
2
,
105,600
120,000
259,019
624,316
422, 400
2
2
61
31
N.J
Watertiury Conn
Salt Lake City, Utah.
2
180,074
223,634
106,600
6,000
259,019
2
79,657,000
214,286,376
99,204
«
54,628,864
94,408
15,960,000
2 4,761,744
180,451,108
•2
9,792,800
32,400,000
2
269,019
2
695,224
W
33,993,900
131,026,400
43,217,760
80,000,000
2 9,792,800
260,000
W
(<)
Pa
36,290,856
Wilkesbarre, Pa
Schenectady, N. Y.
185, 209
299,010
Norfolk,Va
Houston, Tex...
Charleston, S. C.
Harrisburg, Pa.
Portland, Me
Tex
Tacoma, Wash
16
Dallas,
Terre Haute, Ind.
Youngstown, Ohio.
.
GROUP
88
Swept by
hand.
28
74
76
80
81
Swept by
24
Yonlcers.N. Y
San Antonio, Tex
Elizabeth,
ons.
40
12
120
111
Duluth, Minn
Total number of square yards cleaned during year.
Area (square yards) subject to
num-
ber.
IV.—CITIES
146,330
369,202
330,998
36,225
247,221
370,329
120,000
167, 766
190,080
66,683
330, 152
2 60,000
190,080
60,000
HAVING A POPULATION OF
21,930,615
93,291,120
35,109
<
475,349
12,222,125
12,855,492
111,098,7C0
36,876,160
49,666,890
50,671,400
27,179,872
26, 992, 420
21,836,583
3,200,000
3,312,360
28,161,600
33,800,000
(>)
30,000
TO
190,080
50,206
93,872
2400,000
50,000
IN
(»)
2
13,704,900
99,046,600
15,600,000
1906.
(?)
2
GENERAL TABLES.
339
OF KEFUSE, AND FOOD AND SANITARY INSPECTORS: 1905—Continued,
and the number assigned
to each, see page
GROUP
STREET CLEAN-
ING—continued.
94.]
III.-CITIES
HAVING A POPULATION OF
60,000
TO
100,000
IN 1905-Continued.
STATISTICS OF CITIES.
340
Table
40.— STREET CLEANING, STREET SPRINKLING, COLLECTION
[For a
GROUP
IV.— CITIES
HAVING A POPULATION OF
30,000
TO
60,000
list of
the cities in eacli state arranged alphabetically
IN 1905— Continued.
6
.
GENERAL TABLES.
341
OF REFUSE, AND FOOD AND SANITARY INSPECTORS: 1905— Continued,
and the number assigned to
each, see page 94.]
GROUP
STREET CLEAN-
ING— continued.
IV.— CITIES
HAVING A POPULATION OF
Uiles ol
amount
(tons) of
streets
sweepoccaings resionally
moved
cleaned.
per
week.
60.0
100.0
22.0
134.0
""42.'
3.0
5.0
5.9
2.0
3.0
41.0
10.0
(')
<22.0
'25.0
65.0
(«)
(')
110.0
43.2
Dead an-
pm-
Area
ploy-
(square
yards).
396,000
460,000
213, 000
316,800
686,400
6
21
», 5
11
19
1
102,900
469, 333
1,258,000
P
3
1
(')
107
6
10
*20
12
1
36
CO
1600
140
s
12
2
J03
1
277,650
101, 700
86,646
< 467, 600
i»
10
"OO
100
4
4,10
250,000
(')
m
m 40
(')
90
60
787,638
'No city
imals.
Ashes.
Waste
Night
Other
paper.
soil.
refuse.
Food
in-
m
18.0
30.0
(')
»
10
48,000
45,880
46,'886
11,760
11,760
4
4 306
2,400
4
4 306
2,400
m1221
P)
m
W
P)
p)
4
(')
6,300
6,300
m
"428
(')
p)
(^)
(>)
i210
4
4
2,200
7,650
2,200
7,650
(')
7,509
m
3
1,900
1,235
record.
8
Cleaned six times during year.
8
Wagonloads.
1,236
17,806
43,000
5
p)
2,184
125
126
127
128
129
130
131
P)
P)
P)
P)
134
135
136
137
p)
p)
(=)
P>
P)
138
139
140
p)
P)
P)
142
P)
P)
P)
P)
P)
P)
P)
P)
143
144
146
146
P)
P)
P)
147
148
149
160
P)
161
m
m
316
3,4400
C^)
472
C)
P)
75
» Street
P)
p)
p)
P)
P)
12153
in-
foregoing.i
(3)
35
1,900
ment
cluded in
132
m
P)
P)
in-
ors.
P)
(^)
w
mim-
p)
p)
p)
10
2,384
P)
P)
p)
2,200
W
m
(')
"2,384
P)
660
P)
"1,400
P)
P)
16,000
8,325
13,000
p)
66
(')
43.2
3
m
11, 198
4,10
10
176
(')
320
1,800
48,000
(')
8.0
65.0
20.0
n
P)
13,
11, 198
10.0
13.6
15.0
15.0
6,000
2,006
10,800
(»)
3
(•)
City
ees of
123
124
m
14,056
2;
4
3
2g. 4
6.6
104.0
6.0
26.0
(')
«
(')
10
4,130
C)
(')
P)
(')
26.0
1.6
14.1
(')
6,000
2,006
10,800
m
22,230
39,360
P)
4,130
1.2
20.0
65.0
10
5,200
5,200
5
Employ
poUce de- bsi.
tary
part-
spect- spectors.
3
30.0
30.0
4,5 8.
(')
1012
i»5
72
477,734
250,000
309,913
Otherwise
ReBurned. duced.
disposed
ol.
w
14
6
10 4
Total.
(miles)
(')
(')
(')
895, 750
Length
52,000
290,341
6
235
38
210
4
i»
(')
18
(')
num-
10
22
45
INSPECTORS.
Garbage.
ber of
42
150
56
66
(')
FOOD AND SANITARY
ITONS).
Sani-
'3
41.0
IN 1905— Continuea.
Average
70
32
<270
<200
600
30
180
60,000
GARBAGE AND OTHER REFUSE COLLECTED
STREET SPRINKLING.
Streets regularly
sprinkled.
Average
TO
30,000
P)
P)
P)
1,000
m
P)
p)
(«)
p)
282
11
sprinkling done by private parties.
Flushed three times during year.
12
Number.
141
152
STATISTICS OF CITIES.
342
Table
[For a
GROUP
I.— CITIES
HAVING A POPULATION OF
300,000
list
41.—LENGTH AND GLASSES
of the cities in each state
OR OVER IN
1905.
arranged alphabetically
..
.
..
.
..
..
GENERAL TABLES.
OF SEWERS
343
1905.
:
and the ijmnber assigned to each,
see page 94.]
CROUP
I.— CITIES
HAVING A POPULATION OF
OE OVER IN
300,000
1905.
LENGTH (MILES) OF SEWERS— Continued.
Total
Combined.
number
of
Percentage
Percentage
of sewage
piraiped.
house
connections.
Total.
1,650.5
1,633.0
11,041.2
609.2
Brick.
572.3
583.0
1,076.1
1,050.0
833.0
1208.2
345.7
261.6
(')
(<)
46.6
372.7
489.0
Tile.
28.6
269.8
160.6
365.7
65.4
180.9
113.6
197.8
380.8
266.2
484.4
109.1
375.3
232.4
200.4
115.5
122.1
137.1
70.4
100.0
67.9
57.3
82.3
162.0
92.9
41.4
64.8
54.8
203.7
65.4
138.3
241.3
282.0
191.6
23.1
66.2
135.6
143.1
215.8
55.9
3.6
111.5
168.2
62.2
3.6
27.9
74.6
18.6
83.2
93.6
43.0
36.0
41.4
31.0
5.7
82.8
48.8
73.2
89.3
54.4
80.0
65.9
141.3
122.4
0.4
64.0
te.o
44.2
124.7
106.2
15.0
20.4
16.2
16.2
2.0
18.0
6.6
7.9
U.O
95.6
107.1
1
100.0
of flushing sewers.
GBOUP
II.— CITIES
7.5
6.2
13,483
29,879
26,000
111,000
0.1
0.4
0.6
15.4
2.0
1.3
HAVING A POPULATION OF
100,000
TO
300,000
IN
1905.
Automatic flush tanks
Automatic flush tanks and hydrants.
(.')
m133.0
33.0
0.2
1.0
0.1
(»)
8.0
m
Automatic flush tanks
Automatic flush tanks
Hydrants
Automatic flush tanks
^
Hydrants
Automatic flush tanks
Automatic flush tanks and hydrants.
Automatic flush tanks and hydrants.
Hydrants
Hydrants
Automatic flush tanks and hydrants.
Automatic flush tanks
Automatic
Automatic
Hydrants
Automatic
No
ffl
133.3
5,810
0.4
(')
III.— CITIES
'
Automatic flush tanks
Hydrants
Hydrants
Automatic flush tanks
Hydrants
6,000
«
means
Hydrants.
Hydrants.
m
25,000
115,000
116,000
artificial
(')
18,640
9,509
39,658
115,000
122,500
120,000
112,000
130,000
No
(»)
m
m
m
«
Hydrants.
Hydrants when necessary
Hydrants
Automatic flush tanks
Hydrants
«
W
150,000
«
Hydrants
Hydrants when necessary
(')
(=)
190,000
m46,445
W75.1
5.0
(')
W 10.1
24,073
GROUP
96.4
126.6
110.2
19.5
5.0
135,646
118.8
105.4
106.2
95.0
138.6
342, 375
224, 708
1300,000
194,824
12,500
1
318.1
263.2
561.7
379.8
Method
ing waste.
Other.
(.<)
96.3
320.5
sewage
formed by
manufactur-
of all
flush tanks
flush tanks
flush tanks
artificial
means
Hydrants
No
artificial means
Hydrants
Hydrants
Automatic flush tanks
HAVING A POPULATION OF
50,000
TO
100,000
IN
1905.
STATISTICS OF CITIES.
344
Table
[For a
GROUP
III.—CITIES
HAVING A POPULATION OF
50.000
TO
100,000
list of
the
41.—LENGTH AND CLASSES
cities in
each state arranged alphabetically
IN 1905— Continued.
GENERAL TABLES.
345
OF SEWERS: 1905—Continued,
and the number assigned to eacb,
see
page
GROUP
LENGTH
94.]
III.-CITIES
HAVING A POPULATION OF
50,000
TO
100,000
IN 1905-Continued.
STATISTICS OF CITIES.
346
Table
[For a
GROUP
IV.-CITIKS
HAVING A POPULATION OF
30,000
TO
50,000
list
41.—LENGTH AND CLASSES
of the cities in each state arranged alphabetically
IN 1905-Continued.
5
GENERAL TABLES.
347
OF SEWERS: 1905— Continued.
and
number assigned
tht"
to each, see page
OROUP
94.]
IV.-CITIES
HAVING A POPULATION OF
30,000
TO
50,000
IN 1905— Continued.
LENGTH (MILES) OF SEWERS— Continued.
Total
Combined.
number
of
house
connections.
Total.
Briclj.
9.6
39.8
11.8
36.0
65.0
57.8
30.2
4,250
»2,000
1,174
22,800
1,750
m
5.7
26.6
ot
sewage
pumped.
Percentage
sewage
5.1
3.2
20.3
4.5
3.2
number.
Hydrants
Automatic
Hydrants
Hydrants
Automatic
(>)
(')
6,918
865
!2,000
7.5.0
(1)
67.0
of flushing sewers.
ing waste.
m
25 7
42.0
Method
formed by
manufactur-
m
52.1
'ai.'i
8.9
6.5
City
of all
Other.
Tile.
'si.'o
(»)
Percentage
16.8
1,500
S400
35.
67.0
0.6
(<)
(»)
S3, BOO
3,896
1,500
20.3
3
Not reported separately.
(')
138
139
140
flush tanks
141
flush tanlis
Hydrants
Hydrants
Hydrants
Hydrants
and hydrants
142
143
144
145
146
-
Automatic flush tanks
Automatic flush tanks
Automatic flush tanks
Automatic flush tanks
147
148
149
150
Automatic
Hydrants
Hydrants
Hydrants
151
152
153
154
flush
<
tanks
Not
reported.
.....
..
STATISTICS OF CITIES.
348
TABLi
42.—AREA AND LENGTH OF STREETS, AND NUMBER
[For a lisfof the
each state arranged alphabetically
cities in
AREA (SQUARE YARDS) OP PAVED AND IMPROVED STREETS.
City,
num-
Asphalt
Granite
ber.
Total.
Cobble-
and
stone.
Belgian
Brick.
Wooden
block.
block.
Grand
total
Group I
Group II
Group III
Group IV
351,843,311
15,110,534
49,197,596
38,789,036
20,433,786
64,083,219
163,641,491
67,600,478
70,377,637
50,323,705
12,685,279
804,774
1,241,468
379,013
31,287,753
10,069,216
12,366,656
8,665,875
7,451,091
10,305,414
16,139,710
1,279,436
1,062,436
1,962,204
40,168,761
13,252,307
7,227,745
3,444,406
GROUP
New York,
N.Y...
31,766,020
127,349,226
19,202,772
12,196,252
9,309,879
Chicago, 111
Philadelphia, Pa..
St. Louis, Mo
Boston, Mass
Baltimore, Md
Cleveland, Ohio .
I.— CITIES
1,436,805
'i,"884,'472'
2,340
5,197,504
Buffalo,
San Francisco, Cal
Pittsburg, Pa
Cinciimati, Ohio..
Detroit, Mich
17,792,625
6,416,818
1988,575
25,104
-
Milwaukee, Wis
New
La
Orleans,
8,704,111
2,966,222
6,337,842
.'.
.
Washington, D. C
GROUP
Newark, N.J
/Minneapolis, Minn
Jersey City, N. J..
LouisviUe, Ky
Indianapolis, Ind.
Providence, R. I-.
St. Paul, Minn
Rochester, 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...
Mo
St. Joseph,
Paterson, N. J
Fall River, Mass..
Portland, Oreg...
Atlanta, Ga
1
Seattle,
Wash
Dayton, Ohio
Albany, N.Y
Grand Rapids, Mich
Cambridge, Mass.
.
Lowell, Mass
Hartford, Conn
2,374,299
1,526,386
1,489,239
13,487,733
3,183,767
Reading, Pa
Richmond, Va
Nashville,
Trenton,
Tenn
N.J
685,244
925, 574
1,122,697
Wilmington, Del
Camden, N.J
Bridgeport, Conn.
Lynn, Mass
.
Troy, N.Y
Des Moines, Iowa...
New Bedford,
Springfield,
Mass.
Mass. .
Oakland, Cal
1
Estimated.
1,507; 327
382,319
843,889
1,468,401
1,104,131
2,461,506
8,085,699
1,108,860
79,696
1,947,000
1 364,872
485,464
1
1,192,882
492,141
1,679,040
830,320
187,407
20,845
1201,134
1
101,380
452
1
1,051,225
1,077,113
1249,779
1 84, 480
22,415
617,225
872,536
624,400
441,534
3,336,161
24,818
9,864
268,644
302,430
4,224
1,187,450
286,089
552,816
209,721
651,770
131,773
485,275
336,640
825,326
1,523,109
11,672
19,888
3,684,542
1911,090
665,738
209,818
246,742
130,507
4,164
1 313,298
1,686,019
4,752
•
1 13,236
100,000
1,278
541,621
377,096
12,026
70,840
222,216
125,824
11,129,685
401,660
136,487
20,466
1569,674
200,365
124,668
138,960
167,439
67,509
1
"i99,"467
43,016
203,792
442,516
17,800
92,225
180,516
226, 113
37,222
63,624
2,740
459,796
243,419
1,242,488
9,276
84,728
64,101
41,696
2
1
11,020,959
2,893,761
12,706,604
18,545,222
13,193,937
1,836,954
6,761,277
1,542,826
879,902
9,917,505
18,065,493
2,832,544
6,166,829
6,155,668
200,790
47,584
1 7,040
50,000
3,133
I
197,886
107,281
7,622
112,905
184,971
TO
100,000
432,338
374,240
1187,598
1170,790
5,316
104,720
183,392
122,873
1114,400
27,717
6,732
17,633
32,870
87,931
186,339
20,820
8,005
523,616
25,770
m
244,451
1974,160
1
1
5,251
1
170,896
96,260
373,769
3,930,500
292,167
4,971,842
1
1,246,021
639,232
1,060,206
360,972
192,879
309,008
1,891,780
188,031
11,195,803
5,640
1888,448
1
IN
1905.
40,610
429,880
113,240
12,709,178
18,896
3,426,017
373, S87
381,189
743,085
141,742
2,382
217,689
127,000
196,198
220,824
1
1
146,000
748, 170
102,787
1,177,641
1 6,213
1 410,667
'6,459,916
117,500
61,319
1,003,720
1,541,340
1.1,673,871
i
'
5,550
88,183
7,543
601,806
1887,000
486,064
102,297
1 16,488
IN
7,722
845,340
1,573,764
1339,680
1,350,252
170,400
I.
'i'si'im
I
.
1905.
18,121
24,883
5,866
105,952
1110,387
1,265,000
5,026,800
.
625,498
14,654
1
23,607
2,816
118,128
223,420
17,746
296,030
36,146
360
193,600
72,726
607,652
43,218
1
13,728
499,040
645,656
366,726
12,698
649,618
41,467
record.
47,339,524
45,628,869
13,762,922
26,892,583
17,427,188
661,793
286,167
928,673
69,349
696,768
262,769
198,813
1,594
No city
531,0
93,6
880,611
2,870,307
463,616
1
14,080
315,803
12,810
9,974
1,010,240
126, 180
103,511,562
895, 179
378,331
104,228
127,865
331,069
1431,112
1306,771
78,127
300,000
1,038,142
186,072
360,664
791,840
1,081,340
1-13,160
23,572
135,200
AU other.
89,407
60,210
17,377
HAVING A POPULATION OF
1248,952
1 13,288
TO
Gravel.
1905.
1
7,393
218, 180
121,089
342,404
26,000
11,874,783
5,207,840
5,745,966
1,016,277
335,698
25,872
1
,
643,748
208,067
775,055
730,225
1
546,142
403,040
4,205,690
12,957,351
12,174,128
324,000
595,213
90,432
79,953
30,485
3,816
III.— CITIES
1,213,717
5,791,216
11,533,188
13,249,236
1,572,414
101,007
2,957,328
229,892
HAVING A POPULATION OF
90,463
GROUP
836,885
1,932,480
249,494
1 2,376,000
12,871,616
188,686
4,383,785
1,673,677
2,484,530
4,672,873
2,652,259
1,213,278
1,234,146
1,671,086
3,688,328
1,762,464
188,393
423,684
1,631,200 111,248,160
2,294,180
52,412
2,314,811
23,663
3,670
Macadam.
macadam.
OR OVER IN
300,000
7,924,060
11,102,933
6,372,884
1,507,282
2,128,437
1537,856
139,607
2,390,096
2,114,422
1,316,027
1,123,235
420,025
Pa
Scranton,
1308,880
1 349,888
3,032,135
1,716,043
2,782,796
5,018,933
5,816,537
1,901,659
1,832,039
2,607,943
1,463,228
18,829,935
.
1,765,269
II.— CITIES
1
2,001,416
HAVING A POPULATION OF
7,380,673
5,326,464
6,694,796
16,616,391
15,692,400
N.Y
5,849,2H
Bituminous
and
asphalt
block.
i'2,'525,'424'
564,080
1,328,589
11,032,257
12,326,133
2,899,992
1,372,800
2.38,292
9,164
408
265,651
40,331
1,382,240
257,596
28,498
27,437
477,337
52,743
10, 145
813,396
995,799
7,152,992
'29,'
239,089
2,966
1
1,286,208
422,400
'Not
reported.
19,731
GENERAL TABLES.
AND CHARACTER OF STEAM RAILROAD CROSSINGS:
and t^e number assigned
to each, see page
94.]
LENGTH (MILES) OF PAVED AND IMPROVED STREETS.
1905.
349
STATISTICS OF CITIES.
350
Table
42.—AREA AND LENGTH OF STREETS, AND NUMBER
[For a
GROUP
City
number..
III.— CITIES
H4.VING A POPULATION OF
50,000
TO
100,000
list oJ
the
citi:s in
each state arranged alphabetically
IN 1905— Continued.
.
GENERAL TABLES.
AND CHARACTER OF STEAM RAILROAD CROSSINGS:
and thaiiumber assigned to
each, see page
GROUP
351
1905— Continued,
94.]
III.-CITIES
HAVING A POPULATION OF
LENGTH (MILES) OF PAVED AND IMPBOVED STREETS.
50,000
TO
100,000
IN 1905-Continued
STATISTICS OF CITIES.
352
Table
42.—AREA AND LENGTH OF STREETS, AND NUMBER
[For a
GROUP
City
number.
IV.— CITIES
HAVING A POPULATION OF
30,000
TO
50,000
list of
the cities in each state arranged alphabetically
IN 1905— Continued.
GENERAL TABLES.
AND CHARACTER OF STEAM RAILROAD
and the number assigned
to each, see page
GBOUP
353
CROSSINGS: 1905—Continued.
94.]
IV.— CITIES
HAVING A POPULATION OF
30,000
TO
50,000
IN
1905-Continued.
STATISTICS OF CITIES.
354
Table 43.— NUMBEp,
[For a
City
list of
OF STREET LIGHTS:
the cities in each state arranged alphabetically and the
1905.
number assigned to
each, see page 94.1
GENERAL TABLES.
Table
[Cities
355
44.—MUNICIPAL ALMSHOUSES AND HOSPITALS:
having neither almshouses nor hospitals are omitted from this
table.
For a
assigned to each, see page
GROUP
l.-CITIES
list ot
94.]
HAVING
@FedFRASER