1923_finstat

DEPARTMENT OF COMMERCE HERBERT HOOVER, SECRETARY

BUREAU OF THE CENSUS W. M. STEUART, Director

FINANCIAL STATISTICS OF CITIES HAVING A POPULATION

OF OVER 30,000

1923

PRICE, $1.00 (Buckram) Sold only by the Superintendent of Documents, Government Printing Office

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REPORTS ON PUBLIC FINANCE ISSUED BY THE BUREAU OF THE CENSUS FOR THE YEAR 1923

FINANCIAL STATISTICS OF CITIES HAVING A POPULATION OF OVER 30,000: 1923 (Annual) FINANCIAL STATISTICS OF STATES: 1923 (Annual)

2


LETTER OF TRANSMITTAL

D E P A R T M E N T OF COMMERCE, B U R E A U OF THE C E N S U S ,

Washington, D. C, April 30, 1925, S I R :

I t ransmit herewith the annual report of the Bureau of the Census showing the financial transactions of 248 cities for the fiscal year 1923, the assessed valuation of taxable property in those cities and the taxes levied thereon during t ha t year, and their indebtedness and specified assets at the close of t ha t year. The financial t ransactions of these cities have been analyzed and are so presented as to show, both for the whole city and for its important depar tments , the revenue collected, the cost of conducting municipal business, and the indebtedness incurred for meeting this cost.

This report was prepared under the supervision of Starke M. Grogan, chief statistician for statistics of States and cities, and Lemuel A. Carruthers , expert chief of division. The text discussion was prepared by Miss Cora Higgins.

Respectfully, W. M. STEUART,

Director of the Census. Hon. H E R B E R T H O O V E R ,

Secretary of Commerce. 3


CONTENTS

INTRODUCTION Page

Scope of report _ 9 Purpose of report .'__ _ 9 Increase in the number and population of cities having over 30,000 inhabitants _ 9 Cities having a population of over 30,000 in 1923 11

DESCRIPTION OF GENERAL TABLES Page

Number and character of general tables 13 Groups of cities 13

TABLE 1

Year of incorporation as a city 13 Population 13 Area 14

TABLE 2

Summary of receipts and payments 14 Divisions and funds of municipal government.. 14 Date of close of fiscal year 16

TABLE 3

Revenue receipts 16 General property taxes 16 Special taxes 16 Poll taxes _ 17 Business and nonbusiness license taxes 17 Special assessments and special charges for

outlays 17 Fines, forfeits, and escheats 17 Subventions and grants, donations, and

pension assessments r 18

Highway privileges, rents, and interest 18 Earnings of general departments 18 Earnings of public service enterprises 18

TABLE 4

Governmental-cost payments _ 18 Expenses 18 interest charges 19 Outlays 19

TJoinparison of revenue receipts and all govera-mental-cost payments 19

Comparison of revenue receipts and payments for expenses and interest 20

Comparative summary of net revenue receipts and net governmental-cost payments of 146 cities for specified years: 1903-1923 20

TABLE 5 Per capita revenue receipts and governmental-

cost payments - 26 Comparative summary of per capita net reve-

nue receipts and net governmental-cost pay-ments of 146 cities for specified years: 1903-1923 2 7

Comparative summary of per capita net reve-nue receipts from principal revenues of 146 cities for specified years: 1903-1923 27

TABLE 6 Page

Per cent distribution of revenue receipts and governmental-cost payments 28

Proportional distribution of revenue receipts, by divisions of the governments of cities 28

Per cent of revenue receipts required for meet-ing expenses and interest and available for outlays 29

Per cent relation of revenue receipts to govern-mental-cost payments 29

Comparative summary of the per cent distribu-tion of net revenue receipts of 146 cities for specified years: 1903-1923 2

Comparative summary of the per cent distribu-tion of net governmental-cost payments of 146 cities for specified years: 1903-1923 30

TABLE 7

Receipts from the general property tax 31 Receipts from special taxes 31 Receipts from poll taxes 34 Receipts from business taxes 34 Receipts from nonbusiness license taxes 34 Receipts from special assessments and special

charges for outlays __ 35 Receipts from fines, forfeits, and escheats 35

TABLE 8

Receipts from subventions and grants 35 Receipts from donations and pension assess-

ments . 35 TABLE 9

Receipts from highway privileges 85 Receipts from rents of investment properties. - 36 Receipts from interest 36

TABLE 10

Character of receipts tabulated as from general departmental earnings 36

Classification of general departmental receipts. 36 TABLE 11

Public service enterprises 37 Receipts of public service enterprises _. 37

TABLE 12

Payments for general departmental expenses... 37 Imperfect statement of expenses 37 Payments for m iscellaneous expenses 38

4


CONTENTS 5 TABLE 12Continued

Page Exceptional payments for expenses by Mas-

sachusetts cities . . . . . ^ 38 Comparative summary of payments for general

departmental expenses of 146 cities for speci-fied years: 1903-1923 38

TABLE 13

Payments for the principal general depart-mental expenses, total and per capita 39

Expenses increasing with population of cities.. 39 Comparative summary of the per capita net

payments for general departmental expenses of all cities for specified years: 1903-1923 39

TABLE U

Per cent distribution of payments for the prin-cipal general departmental expenses, by object of payment. 40

Comparative summary of per cent distribution of net general departmental expenses of all cities for specified years: 1903-1923 40

TABLE 15

Payments for expenses of public service enter-prises 41

TABLE 16

Payments for interest on city debts 42 Exceptional payments for interest by Mas-

sachusetts cities 43 TABLE 17

Payments for outlays _ 43

TABLES 18 AND 19

Nonrevenue receipts and nongovernmental-cost payments. _ _ 44

Receipts from the issue and payments for the cancellation of debt obligations 44

Receipts for and payments to other civil divi-sions 44

Receipts and payments on account of private trusts 45

Receipts and payments on account of invest-ments 45

Receipts and payments on account of supplies. 45 Receipts offsetting outlays and payments for

outlays offset by receipts 45 Receipts and payments on account of refunds.. 45 Receipts for and payments to independent

divisions.. 46 Receipts and payments on account of general

transfers 46

TABLE 26: Page Data included in table 71 Descriptive terms used 71 Cities governed by mayor and council 71 Cities governed by commission 71 Mayor _ 71 City clerk 71 Comptroller and auditor 71

TABLE 20 Page

Amount of specified assets and value of public properties at close of year __^ 4fl

Assets in sinking funds _.__^_ 47 Assets in public trust funds -_._. . . 4? Assets in investment funds and miscellaneous

investments L ;.._-_-.- 47 Assets in private trust funds _ 48 Cash in general administrative funds . , 48

TABLE 21

Value of properties employed or held for speci-fied purposes 48

Valuation of municipal properties ._ 49 Value of properties of general departments 49 V^iue of properties of public service enterprises. 49

TABLE 22

Gross and net indebtedness of cities__ ..;_ 49 Indebtedness classified by governmental unit

by which incurred ..______ 49 Indebtedness classified by character of out-

standing debt obligations 49 Indebtedness classified as funded or fixed. 49 Indebtedness classified as floating 50 Special assessment bonds and certificates 50 Indebtedness classified as current ..___ 50 Revenue bonds and notes 50 Warrants ! 50 Obligations on private trust account i__^___ 50 Indebtedness classified by creditor 50 Indebtedness classified by purpose for which

incurred... 50 Increase during year in two classes of debt and

in sinking fund assets 51 Per capita indebtedness 51

TABLE 23

Funded, floating, and special assessment in-debtedness, classified by purpose for which incurred ._. 53

TABLE 24

Debt classified by rate of interest 54 Nominal and actual rates of interest 54

TABLE 25

Assessed valuation of property 54 Reported basis of assessment in practice 55 Per capita assessed valuation 55 Tax rates 55 Cities with two or more tax rates 55 Special property taxes 69 Tax levies 70

TABLE 26Continued. Page Treasurer or chamberlain and collector of

revenue 72 Assessors _ .- 72 City attorney or solicitor 72 City engineer 72 City manager _.. 72

DESCRIPTION OP SPECIAL TABLE


6 CONTENTS GENERAL AND SPECIAL TABLES

Pag* 1.Year of incorporation, date of middle of fiscal year reported, population, and area: 1923 74 2.Summary of receipts, payments, and cash balances, by divisions and funds of municipal govern-

ment: 1923 _ . ._ 79 3.Summary of revenue receipts, by divisions of municipal government: 1923 142 4.Summary of governmental-cost payments, by divisions of municipal government: 1923 162 5.Per capita revenue receipts and governmental-cost payments: 1923 182 6.Fer-cent distribution, by principal classes, of revenue receipts and governmental-cost payments:

1923-.- , . . . . 192 7.Revenue receipts from taxes, special^ssessments, fines, forfeits, and escheats: 1923 _ 202 8.Revenue receipts from subventions and grants, donations, and pension assessments: 1923 _ 218 9.Revenue receipts from highway privileges, rent of investment properties, and interest: 1923 226

10.Revenue receipts from earnings of general departments, by principal divisions of the general de-partmental service: 1923 _ ._ 234

11.Revenue receipts from earnings of public service enterprises: 1923 242 12.Governmental-cost payments for expenses of general departments, by principal divisions and sub-

divisions of the general departmental service: 1923 _ 250 .13.Governmental-cost payments for expenses of general departments, by principal divisions of the

general departmental servicetotal and per capita: 1923 _ 314 H4.Per cent distribution of the expenses of general departments, by principal divisions of the

general departmental service: 1923 _ 330 15.Governmental-cost payments for expenses of public service enterprises: 1923 338 16.Governmental-cost payments for interest: 1923 _ 346 17.Payments for outlays, by principal divisions of governmental service: 1923 _ 354 18.Nonrevenue receipts: 1923 _ _ _. 370 19.Nongovernmental-cost payments: 1923 . 378 '20.Amount of specified assets and value of public properties at close of year: 1923 386 21.Value at close of fiscal year of properties employed or held for specified purposes: 1923 402 22.Total and per capita of all debts and of the principal classes thereof at close of year, together with

changes during the year in funded and floating debt, net debt, and sinking fund assets: 1923... 418 23.Funded, floating, and special assessment debt at close of year, classified by purpose for which

incurred: 1923. __ 438 24.Funded and floating debt obligations, special assessment bonds and certificates, and revenue

bonds, notes, and interest-bearing warrants, classified by rate of interest: 1923 454 25.Assessed valuation of property, basis of assessment, per capita assessment, rate of levy, and total

and per capita taxes levied: 1923.. 470 26. Specified city officialsnumber, terms of office (in years), method of election of aldermen and

councilmen, and annual salaries: 1923 _ 556 DIAGRAMS

1.Population in cities having a population of over 30,000 and outside such cities for specified years: 1790-1923 - - 10

2.Per cent of total population in cities having a population of over 30,000 and per cent outside such cities for specified years: 1790-1923 .__ 11

3.Net revenue receipts and net governmental-cost payments of 146 cities for specified years: 1903-1923. 21 4.Per capita net payments for governmental costs, by principal classes, of 146 cities for specified

years: 1903-1923 27 5.Per capita net revenue receipts, by principal classes, of 146 cities for specified years: 1903-1923 28 6-Per cent distribution of net revenue receipts of 146 cities from the several sources of reyenue for

specified years: 1903-1923... 30 7.Per cent distribution of net governmental-cost payments of 146 cities for specified years: 1903-1923. 30 8.Per capita net payments for principal general departmental expenses of all cities of over 30,000

for specified years: 1903-1923 40 9.Per cent distribution of principal general departmental expenses of all cities of over 30,000 for

specified years: 1903-1923 41 10.Reveniie receipts and governmental-cost payments for expenses and outlays of water-supply

systems of 146cities for specified years: 1903-1923.-- 42 11.Per capita payments for principal general departmental outlays of all cities of over 30,000 for

specified years: 1903-1923 43 12.Gross debt, at the close of the year, of 146 cities for specified years: 1903-1923. 51 13.Per capita gross debt, at the close of the year, of 146 cities for specified years: 1903-1923 52 14.Per capita sinking fund assets of 146 cities for specified years: 1903-1923-_ 52 15.Per capita net indebtedness of 146 cities for specified years: 1903-1923-.- 53

MAP

Location of cities in the United States having a population of over 30,000 at the middle of the fiscal year 1923 8


FINANCIAL STATISTICS OF CITIES 1923

7


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LOCATION OF CITIES IN THE UNITED STATES

HAVING A POPULATION OF OVER 30000 AT

THE MIDDLE OF THE FISCAL YEAR 1923


FINANCIAL STATISTICS OF CITIES HAVING A POPULATION OF OVER 30,000: 1923

INTRODUCTION Scope of report.The present report of the Bureau of the Census is practically

limited to a presentation of statistics of the financial transactions during the fiscal year 1923 of the 248 cities, each of which had a population of over 30,000 as enumerated by the Federal census January 1, 1920, or by a subsequent special enumeration under the supervision of the Bureau of the Census, and of the finan-cial condition of those cities at the close of the fiscal year reported. The report presents statistics as accurate and as comparable as it has been feasible to compile from the records of the cities and relates to a number of subjects, the principal of which are (1) the total and per capita receipts from revenues and from the prin-cipal classes thereof; (2) the total and per capita payments for expenses, interest, and outlays, and for each of the principal classes of expenses and outlays; (3) the total value of municipal properties; (4) the total and per capita municipal indebtedness; and (5) the total assessed valuation of property subject to the general property tax, and total and per capita levies.

Purpose of report.The purpose of the reports of this series is to provide information in regard to the financial administration of the cities, in such form as to be comparable, with the hope that it may be of assistance to the officials who are charged with responsibilities incident to the administration of local gov-ernment and the betterment of the local communities; directly, through personal study of the reports, and indirectly, through the interpretations and recommen-dations of practical students of civic affairs and of local civic bodies.

The cities of this class are responsible for the protection, of the lives, property, and health of their own inhabitants, constituting over one-third of the popula-tion of the Nation, and of many millions of persons who visit them, as well as for providing educational and recreational services, caring for the indigent, defec-tive, and delinquent classes, and arranging for a constantly growing number of conveniences and services which are demanded by associations interested in the betterment of the several urban communities.

Increase in the number and population of cities having over 30,000 inhabit-ants.The growing importance of a report such as this is shown by one of the most striking features of our national development during the 13 decades that have passed since 1790, when the first Federal census was takenthe greater increase in the population of cities than in that of smaller places and of rural communities. In 1790 the United States had but one city with a population of over 30,000. That was New York, N. Y., which at that time had 33,131 inhab-itants. The two cities which ranked next to New York in population were Phila-delphia, Pa., with 28,522 inhabitants, and Boston, Mass., with 18,320 inhabitants. In 1790 the national population numbered 3,929,214, and the population of New York, the one city of this class, constituted only 0.8 per cent of that of the Nation. In 1923 th national population numbered 110,663,502 and the 248 cities of this class, with a total population of 39,172,168 contained 35.4 per cent of the entire population of the Nation.

4699825t 2 9


1 0 FINANCIAL, STATISTICS OF CITIES

Table I , which follows, shows the population of the Nat ion, exclusive of out ly-ing possessions, and the number and populat ion of the cities having over 30,000 inhabi tants , as enumerated a t each Federal census beginning with 1790 and ending with 1920. There are included, also, the number of cities of over 30,000 populat ion a t the middle of their fiscal years for which da ta for this report were secured, and the est imated populat ion of such cities and of the Nat ion.

Table I

YEAR

1923 1922 1920-_ 1910__ -1900 -1890 1880__ -1870-_ _ --1860 1850 1840 -1830-. -1820-_ -1810. _ 1800- - . -- -1790

NATION

Popu la t ion *

110,663,502 109, 248,393 105,710, 620 91,972,266 75, 994,575 62, 947, 714

50,155, 783 38, 558,371 31,443,321 23,191,876 17,069,453

12,866,020 9, 638,453 7, 239,881 5,308,483 3,929,214

CITIES HAVING A POPULATION OF OVER 30,000

Number

3 248 4 261

247 184 135 103

63 44 26 19 8 6 4 4 2 1

P o p u l a t i o n 2

Tota l

39,172,168 38, 736,657 36, 654, 359 27,316, 407 19,050, 921 12,612, 389

7, 677, 766 5, 210, 397 3,246, 736 1, 703, 302

784, 323 501, 434 293, 544 230, 437 101, 735 33,131

Pe r cent of

na t iona l

35.4 35.5 34.7 29.7 25.1 20.0 15.3 13.5 10.3

7.3 4 .6 3.9 3.0 3.2 1.9 0.8

i Population shown for the years 1922 and 1923 is the estimate as of July 1 of those years; for each of the other years the population is that shown by the Federal census.

2 Population shown for the years 1922 and 1923 is that compiled from the estimates as of the medial dates of the fiscal years of the several cities; for each of the other years the population is that shown by the Federal census.

3 Number of cities which had a population of over 30,000 by Federal enumeration as of Jan. 1,1920, or by a subsequent special enumeration.

* Number of cities which had an estimated population of over 30,000 at the medial dates of the fiscal years of the several cities.

D I A G R A M 1 . P O P U L A T I O N I N C I T I E S H A V I N G A POPULATION OF O V E R 30,000 AND OUTSIDE S U C H C I T I E S FOR S P E C I F I E D Y E A R S : 1790-1923

MILLIONS 60

MWS/WSS^^^ J 9 23 1922 1920 I9IO 1900 1890 1880 1870 I860 I860 1840 1830 1820 1810 1800 1790

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INTRODUCTION 11

DIAGRAM 2 . P E R C E N T OF T O T A L POPULATION IN C I T I E S H A V I N G A P O P U -LATION OF O V E R 30,000 AND P E R C E N T OUTSIDE SUCH C I T I E S FOR S P E C I F I E D Y E A R S : 1790-1923

1923 19 1920 1910

PER CENT 0 20 40 60 80 100

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g Z Z Z 3 P E R C ? N T , N CITIES WITH 30,000 OR- MORE POPULATION B ^ Z ^ P E R CENT OUTSIDE SUCH CITIES

Cities having a population of over 30,000 in 1923.In the tables of this report, with the exception of Tables 25 and 26, the cities are arranged in the order of their estimated population, and each is given a number corresponding to its position in the table. For convenience in finding the position in the table of the data for each of the cities, the following list has been prepared, the cities being arranged alphabetically by States, and the number assigned to each being designated. The location of each of these cities is shown on the map of the United States on page 8.

STATE AND CITY

A L A B A M A :

A R K A N S A S : Li t t le Rock

C A L I F O R N I A :

San Francisco

C O L O R A D O : Colorado Springs

C O N N E C T I C U T :

Hartford

Stamford

D E L A W A R E :

D I S T R I C T O F C O L U M B I A : Washing ton

C i t y n u m -

ber

35 124 177

105

125 149 115

31 151 107 90 11

191 178

248 25

184

49 53

123 41

213 81

62

' 14

STATE AND CITY

F L O R I D A : Jacksonvil le . ._ Pensacola T a m p a

G E O R G I A : A t l a n t a . - . . .

C o l u m b u s . . . . . . . Macon _ ._ . . . . . S a v a n n a h . . . . .

ILLINOIS : Aurora Chicago Cicero Danvi l le . . . . . . . . .

Eas t St. Louis E v a n s t o n . . .

Oak Pa rk Peoria

Rockford ._ Rock Is land Springfield _ _ _

I N D I A N A : Eas t Chicago Evansvi l le For t W a y n e

1 I n d i a n a p o l i s . . .

C i t y n u m -

ber

! 76

233 143

32 148 238 139 j 87

210 2

141 225 166 108 194 205 240 167 94

219 102 217 126

190 86 84

112 170

' 20

STATE AND CITY

I N D I A N A C o n . K o k o m o . . . Munc ie South Bend Terre H a u t e

I O W A : Cedar Rap ids Council Bluffs D a v e n p o r t Des Moines D u b u q u e Sioux C i ty Water loo

K A N S A S : Kansas C i ty Topeka Wich i t a

K E N T U C K Y : Covington Lexington Louisvi l le . .

L O U I S I A N A : 1 N e w Orleans 1 Shrevepor t

M A I N E : 1 L e w i s t o n . . I Po r t l and

M A R Y L A N D : Bal t imore

M A S S A C H U S E T T S : Boston Brockton

C i t y n u m -

ber

230 202

98 110

158 215 129 54

208 97

211

63 152 95

134 182

28

18 146

235 101

7

8 109 196


12 FINANCIAL. STATISTICS OF CITIES

STATE AND CITY

M ASSACHUS ETTS Con. Cambridge _ Chelsea Chicopee. Everett ._ Fall River . . Fitchburg- _.. Haverhill

Lawrence.. Lowell

Medford New Bedford. _ Pittsfield.-Salem

Springfield Taunton _ Waltham _

MICHIGAN:

Bay C i t y . .

Fl int . Grand Rapids

Duluth _

St. Paul

Butte NEBRASKA:

Atlantic Ci ty . Bayonne

City num-ber

67 168 204 187 60

189 135 1 127 83 1 64 74

156 179 55

162 175 | 150 185 79 48

214 242 36

209 163

4

65 47

119 128 147 154 122 200 203 111 70 16 30 19 96 6

198 188 132 34 92

153 91 58

138 72

114 23

222 15

229

1 STATE AND CITY

N E W JERSEYCon.

Perth Amboy

WestHoboken N E W YORK:

Buffalo.

Mount Vernon New Rochelle

Niagara Falls Poughkeepsie- _ Schenectady Troy

NORTH CAROLINA:

Winston-Salem _ OHIO:

Akron.

Cincinnati Columbus--

Portsmouth

Toledo Youngstown

OKLAHOMA:

Oklahoma City Tulsa OREGON:

PENNSYLVANIA:

City num-ber

116 52

176 56

193 61 1

231 221 100 12

161 197 172 212 1 245 133 218 21 80 37

103 73

239 69

157 183 227 145 33 78 17

27 43

195 155 180 201 ! 216 , 117 26 1 46

244 77 82 24 !

89 120 131 118 223 66 93

228 106 144

STATE AND CITY

P ENNS YL V ANIACon.

Norristown Philadelphia

Wilkes-B arre Williamsport York

RHODE ISLAND:

Pawtucket

SOUTH CAROLINA:

TENNESSEE:

Knoxville Memphis

TEXAS:

El Paso Fort Worth Galveston

Waco Wichita Falls

UTAH: Ogden .._ Salt Lake City

VIRGINIA:

Norfolk Petersburg Portsmouth Richmond Roanoke

WASHINGTON:

Spokane WEST VIRGINIA:

WISCONSIN: Green Bay

Milwaukee. Oshkosh_. Sheboygan _

City num-

ber

164 165 234

3 10 68 51 99

192 160 243 113 29

174

104 206 130 88 42 59

220 173 40 85 50

171 45 39

199 159 226 57

247 224 44

232 136 38

142

22 71 75

181 137 140 237 169 246 186 13

236 121 241 207


DESCRIPTION OF GENERAL TABLES Number and character of general tables.The statistics of the 248 incorporated

places represented in this report are presented in 25 general tables. Table 1 gives certain statistics relating to population and area. Table 2 gives the date of the close of the fiscal year of the divisions and funds of the governments of the municipalities, and the totals of their revenue and nonrevenue receipts and governmental-cost and nongovernmental-cost payments, together with their cash balances at the beginning and close of the year. Tables 3 and 4 summarize the revenue receipts and governmental-cost payments by divisions of the city government, and make certain comparisons between those receipts and payments. Table 5 presents per capita averages, and Table 6 the per cent distribution of the receipts and payments shown in Tables 3 and 4. Tables 7 to 11, inclusive, present detailed statistics relating to revenue receipts. Tables 12, 15, 16, and

* 17 give detailed statistics for governmental-cost payments. Table 13 sum-marizes certain groups of these payments and presents per capita averages there-for, and Table 14 gives the per cent distribution of these payments. Tables 18 and 19 show the nonrevenue receipts and nongovernmental-cost payments. Tables 20 and 21 set forth certain assets of cities and the value of their permanent properties. Tables 22, 23, and 24 relate to municipal indebtedness. Table 25 presents statistics of the assessed valuation of property subject to taxation and the amounts and rates of tax levies.

Groups of cities.The statistical data presented in this report are arranged in five principal groups, for each of which, as well as for the entire 248 cities, totals are given. Group I includes cities having a population of 500,000 and over; Group II, cities having a population of 300,000 and less than 500,000; Group III, cities having a population of 100,000 and less than 300,000; Group IV, cities having a population of 50,000 and less than 100,000; Group V, cities having a population of over 30,000 and less than 50,000. The grouping is based upon the estimated population of the city as of the middle of the fiscal year reported.

TABLE 1 Year of incorporation as a city.In the column under the heading " Year of

incorporation as a city" are given for 243 of the 248 municipalities covered by the report the years in which they were organized as cities; for Cicero, 111., Brookline, Mass., and West Hoboken, N. J., the years in which they were organized as towns; for Oak Park, 111., the year in which it was organized as a village; and for Norristown, Pa., the year in which it was organized as a borough.

Population.Except as indicated by footnotes, the table shows for each city the estimated population at the middle of the fiscal year reported, the date of which is shown in the preceding column. For certain cities no estimates of popu-lation were made, the enumerated populations of January 1, 1920, being used for the purpose in this report.

The estimated population at the middle of the year is used as the basis of per capita data presented in the tables of this report, because its use results in more accurate statements of per capita financial transactions than would be secured by using the estimated population at the close of the fiscal period. The date chosen is the middle of the fiscal year of the general treasury of the city corpora-tion, even though independent governmental districts or independently admin-

13


14 FINANCIAL, STATISTICS OF CITIES istered funds may have fiscal years which do not coincide with that of the city's general treasury. The estimates of population shown in the table, in the case of cities which have the same territorial area as in 1910, are based upon the assumption that the increase in the population of the municipality during the period from January 1, 1920, to the date of the estimate, the middle of the fiscal year reported, was at the same rate as the increase between the census enumera-tion of April 15, 1910, and that of January 1, 1920. In computing the estimates for a city whose territorial area has been enlarged or diminished since the Federal census of 1910, the enumerated or estimated population of the annexed or de-tached territory has been taken into consideration.

In separate columns are shown the population of each city as enumerated at the decennial censuses of 1920 and 1910.

The number and total population of cities having over 30,000 inhabitants at the middle of the fiscal year 1923 in each of the nine geographic divisions are ;shown in Table II, which follows.

Table II GEOGRAPHIC DIVISION

United States . . New England Middle Atlantic East North Central. West North Central

Cities

248 39 55 61 19

Population

39,172,168 3,869, 235

13, 426, 920 9, 813,173 2,972,199

GEOGRAPHIC DIVISION

South Atlantic _ 1 West South Central.

Mountain Pacific

Cities

27 10 16 6

15

Population

3,011,771 1,103,122 1, 722,499

549, 544 2, 703, 705

Area.The last column of the table shows, for each city, the land area sub-ject to the administration of the city corporation on July 1, 1923.

TABLE 2

Summary of receipts and payments.Table 2 presents for the municipalities -covered by this report, and for their several funds, a summary of their receipts classified as revenue and nonrevenue, and of their payments classified as gov-ernmental-cost and nongovernmental-cost. In the column for receipts headed ^'Revenue" are summarized all amounts that are recorded in the books of the several municipalities as having been received on revenue account other than receipts in error and accrued interest received on the original issue of debt obliga-tions. They represent amounts of moneys or other wealth received by or placed to the credit of the local governments for governmental purposes, under such conditions that they increase the assets without increasing the debt liabilities or decrease the debt liabilities without decreasing the assets. In the second column for receipts are summarized all other receipts under the heading " Non-revenue." These amounts are included in local accounts and must be set up to secure a complete statement, although they do not result in an increase in the net value of municipal assets. In the column for payments headed "Gov-ernmental-cost" are summarized all amounts recorded in the books of the sev-eral municipalities as having been paid on account of expenses, interest, and outlays, other than payments in error, payments of accrued interest on invest-ments purchased, and payments for outlays balanced by amounts credited in outlay accounts. In the second column for payments are summarized all other payments under the heading " Nongovernmental-cost." These payments do not result in a decrease in the net value of municipal assets. The receipts and payments summarized as here stated are given in considerable detail in Tables 3, 4, 7, 8, 9, 10, 11, 12, 13, 15, 16, 17, 18, and 19.

Divisions and funds of municipal government.The wide diversity of munici-pal organization is shown, in its principal features, by the list of divisions and


DESCBIPTION OF GENERAL TABLES 15 funds employed in accounting for the services usually provided by local govern-mental bodies. In many of the cities all municipal functions are administered by the city corporation, while in others the functions of local government are carried on by two or more governments as independent units, each having the power of taxation, for the purpose for which it was constituted, over all or part of the territory of the city. In all cases there is the city corporation, which is charged with the administration of all municipal functions except those intrusted to independent districts created to provide specific services for the community, the extent of authority in each case being determined by general statutes or charter enactments. When the city corporation is the only local governmental organization, the figures for the several funds are presented immediately below the name of the city, as in the case of New York, N. Y. An additional govern-mental division is shown under the name of the city as coordinate with the city corporation, as in the case of Chicago, 111. For cities where local government is administered by two or more independent divisions the funds for each divi-sion are shown as subordinate to the division to which they belong.

The term "County" appears as the designation of independent governmental units in 15 of the cities of Groups I and II, as follows: Chicago, 111., Detroit, Mich., Cleveland, Ohio, Los Angeles, Calif., Pittsburgh, Pa., Buffalo, N. Y., Milwaukee, Wis., Newark, N. J., Minneapolis, Minn., Cincinnati, Ohio, Kansas City, Mo., Indianapolis, Ind., Rochester, N. Y., Seattle, Wash., and Jersey City, N. J. The data shown for these units comprise percentages of the entire data for the county, the per cent in each case being based upon the ratio between the assessed valuation of the city and that of the entire county. This treat-ment seems desirable because of the fact that in eight of the cities of these groups, viz., New York, N. Y., Philadelphia, Pa., St. Louis, Mo., Baltimore, Md., Boston, Mass., San Francisco, Calif., Washington, D. C , and New Orleans, La., the original county organization has been merged with that of the city. The addi-tion of the county figures, therefore, places the cities of Groups I and II on a more comparable basis than would be secured without such addition. The data for cities of these two groups, however, are not comparable with those for cities of Groups III, IV, and V, with the exception of those for Denver, Colo., a municipality in which the county organization is merged with' that of the city. For cities with county receipts and payments, this report presents correct state-ments of the revenue receipts of each of the divisions of governmentcity cor-poration, county, and school or other districtso far as such moneys were received by it, whether the revenues were collected by the divisions for which they were levied or by another division.

As subordinate to each governmental unit, Table 2 shows those funds which are kept wholly separated from other funds and the transactions of which are usually recorded by city officials in independent systems of accounts. Sinking, investment, and trust funds are, however, always shown separately, whether the city officials record the transactions of these funds with other city accounts or maintain separate systems of accounts therefor. With the exception just men-tioned, the first column of Table 2 shows the classes of funds with separate sets of records that mujst be consulted, because many funds, especially trust funds, may be administered by separate boards, a fact that is only in part revealed in the next column, which shows the dates on which the several fiscal years close. Where two or more funds of the same class close their fiscal years on the same date, the table gives no indication as to their number. A large number of funds indicates that many municipal transactions are not under a central accounting control, and that responsibility is divided among several officials. Judging from the experience of the commercial world, it is believed that the best financial administration is possible only when all financial transactions are brought within



one accounting system and when one official is held responsible for its proper conduct.

The term " general treasury" is applied to the aggregate of the principal city funds, other than investment, trust, and sinking funds, over which the city auditor or comptroller exercises authority. The term "cash in transit" is the designation applied to cash entered on the books of one department as paid to another but not recorded on the books of that other department as received during the fiscal year reported. Cash in transit is reported only in the case of funds having the same date for closing their fiscal years.

Date of close of fiscal year.The table shows the dates on which the fiscal years of all municipal funds close. The widely varying dates complicate the work of compiling the statistics, and render the results much less comparable than they would be if a uniform date were adopted. Not only do the various cities close their fiscal years on many different dates, but often the fiscal years of units of the same city and of their funds and accounts close on different dates. A uniform date for the close of the fiscal years of all divisions, funds, and ac-counts of cities would greatly facilitate the compilation of comparable municipal statistics. Several States have statutes fixing a uniform date for their cities, and the enactment of similar laws by the other States can not be too strongly urged.

TABLE 3

Revenue receipts.Table 3 is designed to present the revenue receipts for each of the 248 municipalities, and for each independent governmental body organized for the purpose of supplying services to these local communities. The governmental units of each city, which have power to levy and collect taxes and to incur indebtedness, are shown under the heading "City and division of municipal government." When the city corporation is the only governmental unit having such power, only one line is devoted to the city, the revenue receipts of all funds and accounts of the city, whether under the accounting control of the auditor or comptroller or not, being shown on that line. For 99 municipali-ties from which reports were received the city corporation was the only local governmental unit. Where there were additional governmental units the revenue receipts of each unit, including such receipts of all funds and accounts subordinate to each unit, are shown on the line of the descriptive title of the unit. The governmental units shown in the table, with the possible exception of some of the counties, for- which parts of the data are included, all exercise municipal functions. The purpose subserved by including certain data of counties with 15 of the larger cities is explained on page 15.

The term "revenue" is defined in the text for Table 2, and the significance of the terms employed in Table 3 as designations of the several sources of revenue receipts is set forth in the paragraphs which follow.

General property taxes.The general property tax is the common designation of the direct tax upon real property and upon other property when it is appor-tioned and levied by substantially the same methods as those employed in ap-portioning and levying taxes upon privately owned real property.

Special taxes.Special taxes are direct taxes which are assessed, levied, and collected by methods that are not generally applied in the case of privately owned real property. As such taxes the Bureau of the Census includes all taxes upon the property of corporations levied upon the basis of the amount of cor-porate stock, corporate indebtedness, or of both corporate stock and indebted-ness, or on any basis other than the valuation of all the property of the corpora-tion; taxes upon savings banks and kindred corporations, which are levied in proportion to a certain specified portion of deposits, as their excess above the


DESCRIPTION OF GENERAL, TABLES 17 value of specified investments; and taxes upon life insurance corporations assessed upon the valuations of their policies. Special taxes also include all taxes levied upon mortgages at the time of their execution or entry of public record; inheritance taxes and taxes on incomes; taxes on investments, choses in action, bonds and notes for specified periods of time, and on corporation bonds held by residents; and all specific taxes upon property, as taxes upon land at a specified amount per acre, taxes upon horses, mules, and other animals at a specified amount per head, taxes on vessels at a specified amount per registered ton, and taxes upon grain at a specified amount per bushel.

Poll taxes.Under the term "poll taxes" the Bureau of the Census includes all per capita taxes, uniform or graded, whether such taxes are levied as specific amounts against the persons subject thereto or as ad valorem taxes based upon an arbitrary valuation of polls or occupations.

Business and nonbusiness license taxes.Business taxes are taxes upon business and business activities exacted, with or without the issue of licenses, from persons natural and corporate (1) in proportion to the volume of their business, (2) by reason of the business in which they are engaged, or (3) by reason of some activity which constitutes a part of their business. As here de-fined, business taxes may be levied with or without reference to measurable or assumed measurable benefits conferred upon or enjoyed by the taxpayers, or special expenses imposed by them upon the government.

Nonbusiness license taxes are taxes other than upon business that are- exacted primarily for purposes of regulation, and are collected in connection with the issues of so-called licenses or permits, and are always levied with reference to measurable or assumed measurable benefits conferred upon or enjoyed by the licensee. They include (1) license taxes on dogs, collected from the owners in connection with the issue of licenses or permits to keep such animals for a specified time; (2) general license taxes, or licenses for nonbusiness purposes other than dog licenses and departmental permits, such as licenses to use motor and other vehicles, where the license is not required because of any specific business in which they are to be used; and (3) receipts from departmental per-mits, other than those issued by public service enterprises, such as marriage licenses, building permits, and permits to make sewer connections and to dig in the streets.

Special assessments and special charges for outlays.Special assessments are compulsory contributions levied under the taxing or police power to defray the costs of specific public improvements or public services undertaken primarily in the interest of the public. They differ from the general property tax in that they are.apportioned according to the assumed benefits to the property affected by the improvements, or the assumed benefits to individuals or corporations by reason of the services performed. The amounts shown in the table include all amounts received on account of assessments levied to meet such costs for street and sewer construction and maintenance, and for other improvements and services, as had been assessed against the benefited properties.

Special charges for outlays differ somewhat from special assessments. Such a charge is made where the cost of a public improvement, the payment for which is classified as an outlay, is made a charge against the benefited person or property, and the amount of the charge is the amount of the actual cost to the city of an improvement, such as the construction of a sidewalk, the charge being made against the owner of the property without any levy against others.

Fines, forfeits, and escheats.Fines are amounts of wealth exacted from in-dividuals, firms, and corporations under the sovereign power of inflicting punish-ment as penalties for violation of law; forfeits are amounts accruing to govern-ments in accordance with the terms of contracts as penalties for nonobservance


18 FINANCIAL STATISTICS OF CITIES pf such contracts; and escheats are amounts of money or amounts received from the disposal of property, the owners of which can not be ascertained or located.

Subventions and grants, donations, and pension assessments.Subventions and grants are amounts contributed by one civil division, as a State or a county, to its minor civil divisions, as an aid or subvention to assist in the support of specified functions.

Donations consist of gratuitous contributions received from private persons and corporations in the form of gifts or bequests of cash, securities, realty, or other property, the principal or income of which can be expended for municipal uses, which in most cases are designated by the donor.

Pension assessments are amounts received by or for policemen's, firemen's, teachers', or other pension or retirement funds that are contributed by the city employees as dues, percentages of salaries, or so-called assessments for the establishment or maintenance of such funds.

Highway privileges, rents, and interest.Highway privilege dues is the designation applied by the Bureau of the Census to amounts received from individuals and corporations enjoying the special privilege of using the streets and alleys of cities in providing public services, such as those furnished by street railways, subways, electric light, telephone, or water companies, when such receipts are in the nature of compensation for the use of or privilege in the streets and are collected under the terms of the original or a subsequent franchise; also to amounts received for grants of the privilege of maintaining private sewers, drains and vaults under the street, fruit and other stands, and other property on the sidewalk, and of extending awnings, bay and show windows, and other structures and conveniences, including signs, beyond the building line.

The receipts from rents tabulated in Table 3 comprise all amounts received by the various divisions and funds of the government of the city from the rental of real property held principally or wholly for investment purposes.

Table 3 shows the total amount of interest received on revenue account by the general treasuries of the various divisions of the government of the city and by their separate funds, except such amounts as were received as interest on taxes and special assessments, which are tabulated with the receipts from revenues of those two classes.

Earnings of general departments.General departments, as the term is used by the Bureau of the Census, include all departments of administration which have charge of municipal activities, except those charged with the administra-tion of public service enterprises, such as water-supply systems, electric-light systems, gas-supply systems, and markets. The revenue receipts of general departments are derived from fees, charges, minor sales, and allied sources. The fees and charges here included are those which represent the actual compen-sation for services performed. They are to be distinguished from receipts which secure for the individuals or corporations making the payments the privilege or right of doing something, such as license fees, which are tabulated as receipts from business and nonbusiness license taxes.

Earnings of public service enterprises.Under the designation " public service enterprises" the Bureau of the Census includes those enterprises or branches of municipal service which are established and maintained by city governments for the purpose of providing the public, or the public and the city, with some utility or service, such as water, electricity, or gas.

TABLE 4

Governmental-cost payments.Under the general heading " Governmental-cost payments" of Table 4 are included all costs of municipal governments, consisting of the costs of the services employed, properties constructed, pur-


/

DESCRIPTION OF GENERAL TABLES 19

chased, or rented, public improvements constructed or otherwise acquired, materials utilized, and interest on borrowed moneys, which are incurred for protecting person, property, and health, providing social necessities and con-veniences, caring for the dependent and delinquent classes, and performing other services and carrying on other activities for which those governments have authority. These costs are readily separable into three classesexpenses, interest, and outlays. The governmental-cost payments are shown for the municipality and for each of its independent divisions in the same form as are revenue receipts, as explained in the text for Table 3, page 16.

Expenses.Municipal expenses are the costs and losses of cities from which no permanent or subsequently convertible value is received or receivable. They are (1) costs, exclusive of those arising from the construction or acquisition of permanent properties or improvements, which are incurred by cities and their independent divisions of government on account of services employed, property rented, and materials utilized in connection with the maintenance and operation of government, and the management of trusts; and (2) the losses occasioned by depreciation of so-called permanent properties, and otherwise. Table 4 presents these costs separately for general departments and for public service enterprises.

Interest charges.The term "municipal interest charges" is a designation of interest costs incurred by municipalities for the use of credit capital. All pay-ments on account of such charges are shown in a single column of Table 4, but in Table 16 are shown the amounts paid on each class of debt.

Outlays.Municipal outlays are the costs of land and other properties and public improvements more or less permanent in character, which are owned and used by municipalities in the exercise of their municipal functions or in con-nection with the business undertakings conducted by them. In the column "For outlays" are shown the aggregate of all payments for the purchase and improve-ment of land, the erection of new buildings, the installation and extension of water-supply systems, electric-light systems, and other enterprises, the pur-chase of equipment for the fire department, purchases to increase the collections of libraries, museums, and art galleries, and payments on account of all other acquisitions which add to the number and value of the permanent possessions of the municipality. Payments for outlays for the general departments are shown separately in Table 17, as are also those for the principal classes of public service enterprises.

Comparison of revenue receipts and all governmental-cost payments.Com-parison between revenue receipts and governmental-cost payments are of the greatest significance in municipal finance. If a city is receiving more from revenue than it is paying for expenses, interest, and outlays, it has a balance which may be applied to reducing indebtedness; while if its payments for ex-penses, interest, and outlays are greater than its revenue receipts, the city is increasing its indebtedness. If it is realizing from revenues enough money to pay for all expenses and interest, but for only a portion of its outlay, it is imposing upon the future a part of the burden of paying for its permanent properties and public improvements.

In the last three columns of Table 4 are shown the results of comparisons between revenue receipts and governmental-cost payments. In the first of these columns is shown the excess of governmental-cost payments over revenue receipts for each of the cities in which such payments were in excess of revenue receipts, and in the second column is shown the excess of revenue receipts over governmental-cost payments for each of the cities in which revenue receipts were the greater. Of the 248 cities covered by this report, 202 made govern-mental-cost payments in excess of their revenue receipts, and 46 realized enough



from revenues to meet all their payments for expenses, interest, and outlays, and to have a balance available for paying debt.

Comparison of revenue receipts and payments for expenses and interest.The last column of Table 4 shows the excess of revenue receipts over payments for expenses and interest. The payments for expenses and interest correspond approximately to the costs of a business corporation for maintenance, operating expenses, and interest, except that no allowances have been made for depreciation.

Of the 248 cities reported, 242 received from revenues amounts in excess of their payments for expenses and interest.

Comparative summary of net revenue receipts and net governmental-cost payments of 146 cities for specified years: 1903-1923.Table I I I shows, for specified years from 1903 to 1923, the aggregate net revenue receipts and the aggregate net payments for expenses, interest, and outlays for 146 cities for which statistics are available throughout the entire period. The figures for the several years in this and other comparative tables are not in all cases strictly comparable. For the years 1911 to 1919, inclusive, and for 1923 net amounts are shown and used as bases for computations, but for the earlier years it was not possible to eliminate refunds and service transfers, and for 1922 service transfers are included.

T a b l e I I I

1923 --1922 1919 1917 1915 1913

1911 1909 1907 1905 1903

NET REVENUE RECEIPTS

A m o u n t

$1, 877, 564,829 1,801,302,485 1,103,665,750

968,444,905 865, 270,995 802, 565,390

751,957,728 663,379,686 568,778,828 498,836,996 439,126,753

P e r cen t of increase

over 1903

327.6 310.2 15JL3 120.5 97.0 82.8

71.2 51.1 29.5 13.6

. NET GOVERNMENTAL-COST PAYMENTS

T o t a l

A m o u n t

$2,066, 234,164 1 1,984,322,234

1,113,599,879 1,007, 290,346

996,061, 502 912,390, 262

863,996,528 761,562,037 691,071,411 561,772,857 514,189, 206

Pe r cen t of increase

over 1903

301.8 285.9 116. 6 95.9 93.7 77.4

68.0 48.1 34.4

9.3

F o r expenses

A m o u n t

$1, 323, 708, 765 1, 248,986,024

756,746,923 633,622,181 586,790,723 534, 672,433

486,679,596 434,008,861 393,022,327 327,049, 585 299,402,761

Pe r cen t of in-crease

over 1903

342. 1 317.2 152.8 111.6 96.0 78.6

62.6 45.0 31.3 9.2

YEAR

1923 1922 - . 1919 1917 1915 _. 1913

1911 1909 1907 1905 1903

NET GOVERNMENTAL-COST PAYMENTSContinued

F o r in te res t

A m o u n t

$172,343,433 194, 584,268 121,730,640 110,909,109 103,387,342 88,566,601

82,165,730 71,857,259 59,199,783 51,897,804 43, 054, 769

Per cen t of increase over 1903

300.3 351.9 182.7 157.6 140.1 105.7

90.8 66.9 37.5 20.5

Fo r ou t l ays

A m o u n t

$570,181,966 540,751,942 235,122,416 262,759,056 305,883,437 289,151,228

295,151, 202 255, C95,917 238,849,301 182,825,468

' 171,731,676

P e r cent of increase over 1903

232.0 214.9 36.9 53.0 77.9 68.4

71.9 48.9 39.1

6.5

PER CENT OF

Govern-men ta l -

cost p a y m e n t s

repre -sen ted b y r e v e n u e receipts

90.9 90.8 99.1 96.1 86.8 88.0

87.0 87.1 82.3 88.1 85.4

R e v e n u e receipts repre-

sen ted b y p a y m e n t s

for ex-penses

and in teres t

79.7 80.1 79.6 76.9 79.8 77.7

75.6 76.3 79.5 76.0 78.0


DESCRIPTION OF GENERAL TABLES 21 DIAGRAM 3 . N E T REVENUE RECEIPTS AND NET GOVERNMENTAL-COST PAY-

MENTS OF 146 CITIES FOR SPECIFIED YEARS: 1903-1923

M I L L I O N S ' O F DOLLARS 0 200 400 600 800 1,000 1,200 1.400 1.600 .1.800 2.000

N E T REVEN UE RECEIPTS N E T GOVERNMENTAL-COST P A Y M E N T S Y//////////////A KSSS^^gZZZZZ

EXPENSES INTEREST OUTLAYS

As shown in the foregoing table, the net revenue receipts increased in the period 1903 to 1923 from $439,126,753 to $1,877,564,829, or 327.6 per cent. During the corresponding period the percentage of increase for expenses was 342.1, for interest 300.3, and for outlays 232.0. The revenue receipts and the payments for expenses and interest for the years shown make an unbroken series of increases. The payments for outlays make an unbroken series of in-creases with the exception of the periods from 1911 to 1913, 1915 to 1917, and 1917 to 1919. The total governmental-cost payments increased from $514,189,206 in 1903 to $2,066,234,164 in 1923, or 301.8 per cent. This is a con-siderably smaller percentage of increase than that of revenue, showing a decided tendency to increase the proportion of outlay payments to be met from revenues.

Net and transfer revenue receipts and governmental-cost payments.The totals of Tables 3 and 4 include both actual receipts and payments, or receipts from and payments to the public, and nominal or transfer receipts and payments, or amounts received by one department, fund, or account, as payments by another.

In Table IV the total revenue receipts of Table 3 and governmental-cost payments of Table 4 are separated into net or actual and transfer receipts and payments, and per capita averages are shown for net receipts and pay-ments.


2 2 FINANCIAL STATISTICS OF CITIES

Table IV

Grand to ta l

G r o u p I G r o u p II G r o u p I I I G r o u p I V G r o u p V

R E V E N U E RECEIPTS

Net

Total

$2,089,429,534 1, 084,282,986 250, 890, 294 370,224,691 235, 813, 027 148, 218, 536

Per capi ta

$53.34 62.65 59.08 44.11 42.18 40.78

Transfer

$42,880,079 31, 576,497

3, 323, 586 4, 615, 721 1,950, 604 1,413, 671

GOVERNMENTAL-COST PAYMENTS

Net

Total

$2,318,192,112

1,157, 062, 784 281,140, 568 435, 604,231 275,334,057 169,050,472

Per capi ta

$59.18 66.85 66.21 51.90 49.25 46.51

Transfer

$42,856,967 31, 558,652 3,323,589 4,615, 875 1,945,180 1,413, 671

GROUP I . C I T I E S H A V I N G A P O P U L A T I O N O F 500,000 A N D O V E R

N e w York , N . Y . . . . Chicago, 111 . . . Ph i lade lphia , Pa Detroi t , M i c h . . Cleveland, Ohio St . Louis , M o

Bal t imore , M d Boston, Mass Los Angeles, Calif. . . P i t t sbu rgh , P a San Francisco, Calif. Buffalo, N . Y

$390, 799, 755 166,458,962

95, 630, 367 86,714,375 58, 630, 523 36,445,354

33, 370, 572 57, 945, 270 56,406,954 39, 215, 256 31,650,474 31, 015,124

$65.93 57.66 49.74 87.09 65.99 45.72

43.14 75.16 85.76 63.21 59.22 58.25

321,390,578 1,548,212 2,473,638

646,652 ! 832,942 246,659

1,169,671 1 1,418,544 1,176, 779

85,201 93,633

493,988

$407,639, 524 162, 724,117 103,402, 743 105,348,329

61,949,029 32,350,034

43,008,909 58,861, 590 66,480, 228 42, 302, 538 37, 642, 593 35, 353,150

$68.77 56.36 53.78

105.81 69.72 40. 58

55.60 76.35

101. 07 68.19 70.44 66.40

$21,390,578 1, 530, 239 2,473, 638

646, 652 832, 857 246, 659

1,169, 671 1,418, 544 1,176, 779

85, 201 93, 633

494, 201

G R O U P I I C I T I E S H A V I N G A P O P U L A T I O N O F 300,000 T O 500,000

Mi lwaukee , W i s . . . Wash ing ton , D . C . N e w a r k , N . J Minneapol i s , M i n n Cinc inna t i , O h i o . . . N e w Orleans, L a . . .

Kansas C i ty , M o . . Ind ianapol i s , I n d _ . Rochester , N . Y . . . Seat t le , W a s h Jersey Cicy, N . J._-

$29,927, 535 27,425,964 26, 534,031 22, 769,354 24,455, 382 11, 235, 519

19, 570,420 17,885, 001 18,838,468 33,442, 836 18, 805, 784

$61. 76 58.29 60.48 55.65 60.18 27.77

56.46 52.19 59.07

106.06

$291,199 528,245 141, 050 882, 701

50, 334

101,136

156,145 695,882 476, 894

532,258,269 24,145, 039 32,163,352 28, 591,178 23,123,005 19,604,954

20, 696,488 19,454, 345 22,153, 813 35,942.911 23, 007, 214

$66. 57 51.32 73.32 69.88 56.90 48.46

59.71 56. 76 69.47

113.99 74.45

$290,090 ~~528~582

141,050 882, 701

50, 334

101,136

" 156," 145 696,657 476,894

G R O U P I I I C I T I E S H A V I N G A P O P U L A T I O N O F 100,000 T O 300,000

P o r t l a n d , Oreg D e n v e r , Colo To ledo , Ohio . C o l u m b u s , Ohio Louisvi l le , K y

P rov idence , R . I S t . P a u l , M i n n Oak land . Calif A t l a n t a , Ga* A k r o n , Ohio

O m a h a , N e b r B i r m i n g h a m , Ala Worces ter , M a s s Syracuse , N . Y R i c h m o n d , Va

San An ton io , Tex Dal las , l e x N e w H a v e n , C o n n . . . M e m p h i s , T e n n D a y t o n , Ohio

Norfolk, Va H o u s t o n , Tex Y o u n g s t o w n , O h i o . . . G r a n d R a p i d s , Mich. Springfield, M a s s

515,011,437 14,819,478 10,667,094 10, 874, 5C3 9,359,668

11,136,391 12,005,062 11,311,202 7,991,452 9,360,137

13,334,734 5, 019, 714 9,412,002 9, 316, 717 8,280,044

4,684,697 6,948, 768 6, 575,652 6, 616, 254 5,897,280

5,984,251 6,834, 697 6, 058, 800 6,859,831 8, 683,428

$54.94 54.48 40.72 41.65 36.36

46.01 49.63 47.79 35.84 44.91

65.24 25. 78 1 49.11 ! 50.49 45.68

25.91 40.01 38.02 38. SO 35.63

37.62 44.05 40.27 47.58 60.35

$145, 569 41,519 209,481 611, 540 7,968

608, 835 339, 224 6,097

86, 273 90,972

209,159 50, 709 130,178

12 192,829

26,979 33, 620 4,325

103,148

116, 518 109, 026 128, 806 90, 575 17, 993

>14, 523, 284 15, 346,949 14, 568,132 14, 587, 584 10, 214, 511

11,898,941 14, 571,418 12,861,999 12,088, 813 11,712,972

15,405,271 6, 074, 316

10,177, 241 10, 805, 405 11, 858,137

5,331,354 8, 522, 735 7, 255, 608

11,459,768 7, 790, 557

10, 310, 799 7, 340,165 7,280,404 8, 516,462

10,139, 846

$53.15 56.42 54.09 55.87 39,68

49.16 60.24 54.34 54.22 56.19

75,37 31. 20 53.11 58.56 65.42

29.48 49.07 41.95 67.38

. 47. 06

64.81 47.30 48.40 59.07 70.47

$145, 569 41, 519 209,481 611, 540 7,968

608,835 339, 224 6,097 86,273 90,972

209,159 50, 709 130,178

12 192, 829

26,979 33, 620 4,325

~"l03,"l48

116,518 109,026 128,806 90, 575 17,993


DESCRIPTION OP GENERAL TABLES 23

City

n

um

ber

Table IVCont inued

CITY

REVENUE RECEIPTS

N e t

T o t a l Per capi ta

Transfer


N e t

To ta l Per capi ta

Transfer

GROUP III.CITIES HAVING A POPULATION OF 100,000 TO 300,000Continued

Bridgeport, Conn Fort Worth, Tex Scranton, Pa Paterson, N. J . . Hartford, Conn Des Moines, Iowa New Bedford, Mass.. Trenton, N . J Salt Lake City, Utah Camden, N. J Nashville, Tenn Fall River, Mass Albany, N. Y Wilmington, Del Kansas City, Kans.. . Lowell, Mass Flint, Mich Erie, Pa Cambridge, Mass Reading, Pa Yonkers, N. Y _. Duluth, Minn Spokane, Wash. Elizabeth, N. J Utica, N. Y Lynn, Mass Tacoma, Wash Jacksonville, Fla

$7,022, 759 4,102, 516 4,134, 226 4, 728,116 7,899, 910

7,082,327 7, 544, 001 5,031,312 5,998, 313 4,390, 828

4, 057,800 6, 456, 635 4, 994,933 3, 780, 252 5, 304, 844

5, 700, 689 4, 757, 763 4, 352, 401 5, 576,107 3,188, 441

7, 876, 457 5, 995, 824 4, 763, 623 3, 689, 769

3, 966, 768 4, 576, 767 5, 642, 647 4, 265, 370

$48.92 28.96 29.40 33.87 57.23 51.39 58.09 39.50 47.51 35.37 33.09 53.40 42.56 32.41 45.82 49.53 42.17 38.66 50.20 28.75 73.26 56. 41 45.55 35.50

38.34 44.57 55.47 42.63

$19,233 16,313 6,580

40, 205 30,218

10,366 29, 828 114, 205 3,100

100,481

13, 051 9,474 29,889 9,096

141,480

12, 639 72, 497 12, 860 67, 629 7,809

24, 061 37, 853 40, 474 23, 983

5,093 171

213,968 161, 810

$6,470, 625 5, 648,433 5,151,650 5, 756,907 7,862,078

7,825,328 7,081, 657 6,631,638 5, 537,619 5, 505, 829

4, 354, 509 7, 819, 989 7, 259, 647 5,077, 972 6, 595, 860

5,158,131 6, 059, 217 3, 950,805 5, 723, 535 3, 665, 832

9, 349, 544 6, 557, 014 4, 244, 885 4, 633, 276

5, 247, 832 4, 825, 560 4, 818, 409 6,147, 779

$45.07 39.87 36.63 41.24 56.96

56.^78 54.53 52.06 43.87 44.35

35.51 64.68 61.85 43.53 56.97

44.82 53.71 35.10 51.53 33.05

86.96 61.69 40.59 44.57

50.72 46.99 47.36 61.45

$19, 233 16,313 6,580 40,205 30,218

10,366 29,828 114, 205 3,100

100,481

13,051 9,474 29,889 9,096

141,480

12, 639 72, 497 12,860 67,629 7,809

24, 061 38, 007 40, 474 23, 983

5,093 171

213,968 161,810

GROUP IVCITIES HAVING A POPULATION OF 50,000 TO 100,000

Oklahoma City, Okla Canton, Ohio Somerville, Mass Schenectady, N. Y Wraterbury, Conn Tulsa, Okla Lawrence, Mass Fort Wayne, Ind El Paso, Tex Evansville, Ind Savannah, Ga Knoxville, Tenn Allentown, Pa San Diego, Calif. Bayonne, N. J

Manchester, N. H___ Harrisburg, Pa Peoria, 111 Wichita, Kans St. Joseph, Mo Sioux City, Iowa South Bend, Ind Wilkes-Barre, Pa Binghamton, N. Y. . . Portland, Me Rockford, 111 ... Troy, N. Y Charleston, S. C Little Rock, Ark Johnstown, Pa

&5, 506, 553 4, 083,128 3,122, 287 4, 649, 304 4, 317, 621

5, 385, 338 4, 369, 230 4, 660, 683 3, 305, 849 3,176, 218

2, 252, 873 2, 752,191 2, 285, 955 6, 278,175 3, 719, 222

2, 820, 536 2, 853, 982 2, 471,056 3, 627, 339 2,044, 602

3, 283, 670 3, 596, 985 2, 297, 919 3,128, 583 3, 735, 702

2,983, 202 3,179, 612 3, 018, 365 1, 575, 013 2,436, 984

$55. 20 41.14 31.60 47.07 43.87

55.07 44.91 49.75 35.51 35.07

25.19 31.26 26.18 72.06 44.07

34.66 35.18 31.01 45.76 26.15

42.18 46.80 30.13 42.61 51.08

41.19 44.15 42.37 22.21 34.83

$51, 582 67, 722

13,913

39, 526 18, 266

208, 394 105, 099 4,399

5,682

46, 983

5,170 12,072 6,215 2,007

3,945 56, 307

425 501

18, 570

5,283 1,990

78, 778

$7, 231, 940 4, 278, 039 3, 703, 339 5, 319, 868 5, 061, 810

7, 474, 037 4, 574, 480 5,164, 357 4, 227, 824 3, 610,135

1, 989,972 3, 629, 813 2, 728, 268 6, 667, 428 4, 516,077

3, 743, 540 3, 789, 439 2, 660,199 4, 365, 512 1, 965,164

3, 231,102 3, 761, 719 2, 568, 519 3, 289, 507 4,052, 776

3, 545, 733 4,122,329 3, 896, 634 2, 281, 389 3, 211, 302

$72. 49 43.10 37.48 53.86 51.44

76.43 47.02 55.13 45.42 39.86

22.25 41.23 31.24 76.53 53.51

46.00 46.71 33.39 55.08 25.13

41.50 48.94 33.68 44.81 55.42

48.96 57.24 54.69 32.17 45.90

$51, 582 67, 722

"~13,~913 6,933

39, 526 18, 266 206,165 105,099 4,399

5,682

~46~983

5,170 12,072 6,215 2,007

3,945 56,307

425 501

18, 570

5,283 1,990

78, 778


24 F I N A N C I A L STATISTICS OF CITIES

imbe

r C

itym

T a b l e I V - C o n t i n u e d

CITY

REVENUE RECEIPTS

N e t

T o t a l Pe r capi ta

Transfer


N e t

To ta l Pe r capi ta

T rans fe r

GROUP IV.CITIES HAVING A POPULATION OF 50,000 TO 100,000-Continued

107 108 109 no 111 112 113 114 115 116

117 118 119 120 121

122 123 124 125 126

127 128 129 130 131

132 133 134 135 136

137 138 139 140 141

142 143 144 145

146 147 148 149

150 151 152 153

154 155 156 157

Sacramento , Calif. E a s t St . Louis , 111 Brockton , M a s s Ter re H a u t e , I n d _ Saginaw, M i c h .

Gary , Inti P a w t u c k e t , R . I Hoboken , N . J Long Beach, Calif _ Passaic , N . J

Springfield, Ohio Chester , Pa___ H a m t r a m c k , M i c h Al toona , P a Racine , Wis

Lans ing , M i c h N e w Br i t a in , C o n n Mobi l e , Ala Berkeley , Calif. Springfield, 111

Ho lyoke , Mass H i g h l a n d P a r k , M i c h D a v e n p o r t , Iowa Cha t t anooga , T e n n B e t h l e h e m , P a

Lincoln , N e b r Niagara Fal ls , N . Y Coving ton , K y Haverh i l l . M a s s P o r t s m o u t h , Va

H u n t i n g t o n , W . Va E a s t Orange, N . J M a c o n , G a *. Wheel ing, W . V a Cicero, 111

Roanoke , V a . . . T a m p a , F l a Lancas ter , P a Wins ton-Salem, N . C

Shrevepor t , L a Jackson , M i c h Augus t a , Ga _ F resno , Calif

Quincy , M a s s Pasadena , Calif T o p e k a , K a n s At l an t i c C i ty , N . J

Ka lamazoo , M i c h _ Lakewood , Ohio M a i d e n , M a s s Char lo t t e , N . C

$5, 279,406 1, 893, 610 3, 385, 493 2, 399, 729 2, 736, 673

2,981, 710 2, 681,803 4,116,167 5, 055, 269 2, 360, 070

1,979, 744 1,494,181 2,140, 226 1,905, 596 2, 682,016

4,752, 642 2, 209, 716 1,521,051 2, 784,580 2, 866,881

4,121, 752 3,279, 248 2,989,376 1,679,245 2,001,494

2,915, 974 3,074, 527 1, 520,004 2, 322,890 1,508,066

2, 230,477 2, 563,979 1, 505, 688 1,876,033 1,846,332

1, 714,196 1,808, 723 1,131,376 1,817,197

2,304, 244 1, 922, 508 2,134, 847 3, 315,401

3,046,387 5, 080, 756 2, 074, 754 4, 938, 616

2,193, 938 2, 618,083 2,235, 779 1,896, 397

$75. 47 27.16 48.68 34.56 39.57

43.18 38.98 60.38 75.15 35.17

30.06 23.10 33.09 29.56 41.65

73.98 34.70 23.90 44.77 46.84

67.49 54.14 49.58 27.99 33.57

49.93 52.93 26.26 40.46 26.30

39.11 45.30 26.73 33.38 32.99

30.89 32.70 20.60 33.11

42.21 35.29 39.34 61.30

57.08 96.63 39.48 94.34

42.40 51.03 44.01 37.90

$12, 538

1(5,120 14,897

1,169 83,220 30,415

35,546

9,533 2,895 3, 500

12, 724 28, 622

83, 237 9,521 6,469

75, 957 36,700

14,374

38,891

10,900 16,888

51, 605 28, 665

213

14, 885 32, 039

924 8,879

29,977 4,880 !

16,843

23,367 138,008 41,475

163, 602

50,496 16,299

416 24,153

$6, 699,996 1,985, 616 3, 093, 488 2,449, 879 3, 711, 724

3, 375,142 2,929, 331 4,129, 576 5,961, 027 3, 509, 513

2,141, 317 1, 913, 555 2, 882,419 2,121, 641 2, 221, 313

5, 731, 568 2,589,268 1, 704,119 2,919,144 3,133,035

4, 610,175 3,193,807 2,975, 799 2,015,326 2,147, 738

4,122,184 4, 576, 788 1, 590, 707 2,201,418 1,841, 794

2, 287,809 3, 641, 750 1,340, 717 2,055,867 2, 529, 748

1,923,813 1, 915,117 1,191,688 3, 728,871

3, 066, 676 2,095, 575 2, 260, 987 3,231, 010

2, 798,845 6, 716,252 2,172, 923 6,115,131

2, 555,986 3,107,803 2, 281, 900 3,174, 931

$95. 78 28.48 44.48 35.28 53.66

48.88 42.58 60.58 88.62 52.29

32.51 29.58 44.57 32.92 34.50

89.22 40.66 26.78 46.94 51.19

75.49 52.73 49.36 33.59 36.02

70.59 78.80 27.48 38.35 32.12

40.12 64.34 23.80 36.58 45.20

34.66 34.63 21.70 67.94

56.18 38.46 41.67 59.74

52.44 127. 74 41.35

116. 81

49.39 60.58 44.92 63.45

$12, 538

16,120

14, 897

1,169 83, 220 29, 573

35, 546

9,533 2, 895 3,500

12, 724 28, 622

83,237 9,521 6,469

75, 957 36,700

14,374

38,891

10,900 16,888

51, 605 26,312

213

14,885 32,039

924 8,879

29, 977 4,880

16,843

23,367 138,008 41,475

163,602

50,496 16,299

416 24,153

GROUP V.CITIES HAVING A POPULATION OF 30,000 TO 50,000

158 159 160 161 162

Cedar R a p i d s , Iowa W i c h i t a Fal ls , Tex York , P a E l m i r a , N . Y

$1,967,744 1, 585,882 1,305,386 2,017,873 3,408,128

$40.01 32.33 26.91 41.73 70.55

$2,604 675 |

5, 500 1,927

36,494

$2, 505,806 3,140,340 1,186,324 2,286,381

1 3,896,446

$50.95 64.02 24.46 47.28 80.66

$2,604 675

5,500 1,927

36,494


DESCBIPTION OF GENERAL. TABLES 2 5

un

ber

City

m

T a b l e IVCont inued

CITY

REVENUE RECEIPTS

N e t

Total capita

Transfer


N e t

T o t a l Per capi ta

Transfer

GROUP V.CITIES HAVING A POPULATION OF 30,000 TO 50,000Continued

163 164 165 166 167

168 169 170 171 172

173 174 175 176 177

178 179 180 181 182

183 184 185 186 187

188 189 190 191 192

193 194 195 196 197

198 199 200 201 202

203 204 205 206 207

208 209 210 211

m 213 214 215 216 217

218 219 220 221 222 1

B a y Ci ty , M i c h McKeespor t , P a N e w Cast le , Pa_ Deca tu r , 111 Oak P a r k , 111

Chelsea, M a s s Kenosha , Wis H a m m o n d , I n d Galves ton, Tex _

1 M o u n t Vernon, N . Y

B e a u m o n t , T e x . | Woonsocket , R . I

Pittsfield, M a s s P e r t h A m b o y , N . J M o n t g o m e r y , Ala

Stockton , Calif Medford , M a s s L ima , Ohio Char les ton, W . V a Lexington, K y

Greensboro, N . C Pueb lo , Colo Salem, Mass Madi son , Wis E v e r e t t , M a s s

B u t t e , M o n t F i t chbu rg , Mass E a s t Chicago, I n d San Jose, Calif Wil l iamspor t , P a

Wes t Hoboken , N . J E v a n s t o n , 111 H a m i l t o n , Ohio . Brookl ine, M a s s J ames town , N . Y

Springfield, M o Waco , T e x Muskegon , M i c h Lora in , Ohio M u n c i e , I n d

Pon t i ac , M i c h Chicopee, M a s s Joliet , 111 Columbia , S. C Superior, Wis

D u b u q u e , Iowa Ba t t l e Creek, M i c h Aurora , 111 Water loo, Iowa N e w Rochelle, N . Y

Stamford, Conn T a u n t o n , Mass _ Counci l Bluffs, Iowa P o r t s m o u t h , Ohio R o c k Is land , 111

Poughkeeps ie , N . Y Quincy , 111 Aus t in , T e x _ A u b u r n , N . Y

; N e w Brunswick , N . J 1

$2,262,202 i 1, 541,801

1,314,574 1,557, 755 2,131,020

2,166,896 2,309,718

l 2,253,257 ! 1,880,913

2, 796,049

1,454, 654 1,563,825 1,915,924 1,946,756 1,191,956

2,629, 928 2,046,748 1, 509,185 1,303,417 1,246,431

1,126,156 1,995,369 2,204,464 2,647,062 1,965,066

1,186,406 2,040,003 1,826,627 2,806,033 1,191,207

1,030, 562 2,191,867 2,072, 278 2, 734,255 2,116, 359

961,822 1, 466, 945 1, 950, 453 1, 869,224 1,891,835

2,132,149 1,861,081 1, 703, 722 1,315,991 1,450,858

1,494,456 1, 544, 746 1,301,225 1,439, 327 2,935,816

1, 723, 373 1,994, 785 1, 576,150 1,185,675 1, 201, 297

1,432,835 1,488,919 1,612, 311 1,404,881 1, 781, 745

$46.84 31. 95 27. 35 32. 59 45.13

46.05 49. 50 48. 34 40.45

| 60.56 31.69 34. 42 42.35 43.11 26.42

58. 58 45. 70 33. 72 29.13 28. 54

25.87 45. 85 51. 83 62. 26 46.22

28.08 48. 39 43. 40 66. 96 28.52

24.68 52. 86 49.99 66.15 51.61

23.46 35.82 47.90 46.12 46.92

53.26 46.51 42.81 33.16 36. 57

38.00 39. 36 33.32 36. 97 75. 55

44. 60 52. 29 41. 36 31.49 31.93

38.16 39.73 43.95 38.32 49. 37 1

$129,199 6,157

1,770 1,465

32,179 23,529 31,980 15,797 67,665

29,507 103,839

3,146 37,889

4,756 20,121

10, 668

1,641 5,365

865 107,932

16, 251

2,289 5,793 3,000 3,328

350

14, 274 240

4,953

83,608

973 36,185 20,311

4,768 200

30,076 413

1,221

1,620

4,316 34,969 8,532 1

4,394 2,396 5,482 4,147

2,752 4,427 3,700

17,320 39,690 1

$3,261,336 1,712,007 1,669,967 1,373, 586 3,107,710

2,197,189 2,483,051 2,925,819 1,513,887 3,264,845

1,641,368 1,775,726 1,799,297 1,955,587

937,095

3,083,715 2,219,318 2,865,572 2,079,344 1, 529,953

2,658,912 2,266, 343 1,931,064 2, 740, 461 2, 271,888

1,103, 369 2,184, 756 1, 788,477 2,641,877 1,148, 781

1,177,695 2,742,967 2,167,987 2,969,280 2,199,162

1,157, 707 1,683,830 2, 224,135 1,992,484 1,864, 663

1,846, 372 1,958, 633 1,894,828 1,304,893 1, 755, 720

2, 285,871 1,508,815 1,639,508 1,538,396 3, 464,424

1, 727,959 2,046,230 1, 701,358 1,580,664 1,324,491

1,995,711 1,705,346 1,604,483 1,446,153 1,798,505 1

$67.53 35.48 34.75 28.74 65.81

46.70 53.21 62.77 32.56 70.71

35.76 39.09 39.77 43.30 20.77

68.68 49.56 64.03 46.47 35.03

61.09 52.08 45.41 64,45 53.44

26.11 51.83 42.50 63.05 27.51

28.20 66.15 52.29 71.83 53.63

28.24 41.11 54.62 49.16 46.25

46.12 48.94 47.61 32.88 44.26

58.13 38.44 41.98 39. 52 89.15 1

44. 72 53. 64 44.65 41.99 35. 20

53.16 45.50 43. 74 39. 44 49.83 1

$129,199 6,157

1,770 1,465

32,179 23,529 31,980 15,797 67,665

29,507 103,839

3,146 37,889

4,756 20,121

10,668

1,641 5,365

865 107,932

16, 251

2,289 5,793 3,000 3,328

350

14,274 240

4,953

83,608

973 36,185 20,311

4,768 200

30, 076 j r 413

1,221

1,620

4,316 34,969 8,532

4,394 2,396 5,482 4,147

2,752 4,427 3 700

17,320 39,690


2 6 FINANCIAL STATISTICS OF CITIES

City

n

um

ber

Table IV Continued

CITY

REVENUE RECEIPTS

N e t

Tota l Per capi ta

Transfer


N e t

To ta l Per cap i ta

Transfer

G R O U P V . C I T I E S H A V I N G A P O P U L A T I O N O F 30,000 T O 50,000Cont inued

223 224 225 226 227

228 229 230 231 232

233 234 235

240

241 242 243 244

245 246 247

Easton, Pa N e w p o r t News , Va Danvi l l e , 111 Ogden, U t a h Wi lming ton , N . C

Haz le ton , P a Orange, N . J K o k o m o , Ind A m s t e r d a m , N . Y_ Pe te r sburg , Va

Pensacola. F l a Nor r i s town , P a Lewis ton , M e Oshkosh, Wis

Green B a y , Wis C o l u m b u s , Ga W a t e r t o w n , N . Y Mol ine , 111

Sheboygan , W i s . . . W a l t h a m , Mass N e w p o r t , R . I Muskogee , Okla

N e w b u r g h , N . Y L a Crosse, Wis L y n c h b u r g , Va Colorado Springs, Colo

$962,905 897, 784

1,366, 585 1,533,119

995, 732

863, 397 1,346,647

961, 935 1,109,854

922, 546

750,147 651,030 887,162

1, 376, 748

1,384,934 1, 266,127 1,253,550 1, 227, 549

1,405, 951 1, 718, 791 1, 251,994 1,389,351

992, 404 1, 270, 732 1, 325, 465 1, 942, 740

$26. 96 25.22 38.60 43.32 28.19

24.86 38.89 27.83 32. 32 27.18

22.10 19.19 26.63 41.47

41.84 38.29 38.12 37.98

43.60 53.63 39. 91 44.37

31.72 41.77 43.77 64.53

$4,404 927

4,544

694

34,820 |

35,430

3,749 85

48,490

37,205 1,471 1,802 2,869

32,917 4,310

87,446 J

18,970 46, 300

2,590

$1,039,899 1,426,009 1, 561,374 2,097, 368 1, 476,459

875, 728 1,306,356

885, 343 1,396, 953 1,219, 799

870, 341 648,616 879,174

1, 623, 395

1, 714,023 1,089,832 1, 543, 506 1,458, 332

1, 735, 400 1, 688, 658 1, 263,143 1,475,241

1, 286, 549 1,623, 520 1, 291, 211 2,118,376

$29.11 40.06 44.11 59.26 41. 79

25.21 37. 72 25.61 40.68 35.94

25.65 19.12 26.39 48.90

51. 78 32.96 46.93 45.12

53.82 j 52.69 40.26 47.11 1

41.12 53.37 42.64 70.37

$4,404 927

4,544

694

"34," 820

35,430

3,749 85

48, 490

37, 205 I, 471 1,802 2,869

32,917 4,310

87,446

18,970 46,300

2,590

The amounts shown in the preceding table as transfer receipts and payments comprise (1) service transfers, which are amounts paid as expenses or outlays by one depar tment or enterprise to another from which it receives services or the use of quar ters ; and (2) interest transfers, which represent paymen t s made by the city corporation or a division of the city to one of its funds on account of interest on municipal securities held by t h a t fund. Of the transfer receipts reported, $36,505,504 were interest transfers, and $6,374,575 were service transfers. Of the to ta l transfer payments , $36,505,504 were interest transfers, and $6,351,463 were service transfers.

TABLE 5

Per capita revenue receipts and governmental-cost payments.The per capita receipts and payments of Table 5 are based on the absolute amounts shown in Tables 3 and 4. The most significant figures of the table are those for the five groups of cities arranged according to population. They show t h a t the per capita receipts and payments tend to increase with the size of the cities from those having a populat ion of from 30,000 to 50,000 to those with over 500,000 inhabi tants , the increase in the amounts of these transactions being in greater proport ion than the increase in population. The populat ion upon which the per capi ta amounts are based is the est imated population of t he city a t the middle of the fiscal year of the city corporation as shown in the th i rd column of Table 1, with the exceptions noted in the text discussion of Table 1, p . 13.


DESCBIPTION OP GENERAL TABLES 27

Comparative summary of per capita net revenue receipts and net govern-mental-cost payments of 146 cities for specified years: 1903-1923.In Table V, which follows, is presented a summary of the per capita net revenue receipts arid per capita net governmental-cost payments for the aggregate of the 146 cities covered by the several census reports for the specified years from 1903 to 1923.

T a b l e V

YEAR

1923 1922 1919 . . 1917 1915 1913

1911 1909 _ 1907 _ 1905 1903

PER CAPITA N E T R E V E N U E RECEIPTS

T o t a l

$54. 78 53.57 35.26 31.97 30.00 28.55

28.07 26.42 24. 67 22.79 21.14

Other t h a n of pub l ic service enter-prises

$49.10 48. 74 31. 65 28. 84 26. 97 25. 74

25. 09 23. 53 21. 90 20.19 18. 71

Of pub l ic service enter-prises

$5.68 4.83 3.61 3.13 3.03 2.81

2.98 2.89

* 2.77 2.60 2.42

PER CAPITA N E T GOVERNMENTAL-COST PAYMENTS

T o t a l

$60. 29 59. 01 35. 58 33. 26 34. 53 32. 46

32. 25 30. 33 29. 91 25.57 24. 64

For ex-penses of general depar t -m e n t s

$35. 25 34. 37 22. 28 19. 53 18. 95 17. 67

16. 91 16. 06 15. 84 13. 81 13. 25

For ex-penses of

pub l ic service enter-prises

$3.37 2.77 1.90 1.39 1.39 1.35

1.26 1.22 1.17 1.07 1.10

For interest

$5.03 5.79 3.89 3.66 3.58 3.15

3.07 2.86 2.56 2.36 2.06

For ou t lays

$16. 64 16.08 7.51 8.68

10.60 10.29

11.02 10.18 10.34 8.32 8.23

DIAGRAM 4 . P E R CAPITA N E T PAYMENTS FOR GOVERNMENTAL COSTS, BY P R I N C I P A L CLASSES, OF 146 C I T I E S FOR S P E C I F I E D Y E A R S : 1903-1923

DOLLARS 0

1923 J

18

1919 E

1917 f

1915

1913

1911

1909

1907

1906

1903

> ^ ^ ^ ^ ^ ^ ^ ^ ^ ^ ^ ^ ^ ^ ^ ^ ^ ^ ^ ^ ^ ^ ^ ^ ^ ^ ^ ^ ^

^ ^ ^ ^ ^ ^

^^^^^^^^^^^^^^^^^^z^ ^ S ^ ^ S ^ > ^ ^ ^ 5 ^ ^ ^ % % ^^cs^^^^^^^^^^^z^^^ > ^ ^ ^ ^ ^ 5 ^ ^ ^ ^ M 1 & / / / / / > ,

EXPENSES OF GENERAL DEPARTMENTS

EXPENSES OF PUBLIC SERVICE ENTERPRISES EZ22< Comparative summary of per capita net revenue receipts from principal

revenues of 146 cities for specified years: 1903-1923.Table VI, which follows, shows the per capitas of all net revenue receipts and those of a number of principal classes of such receipts. The summary is for the cities covered by the census reports for specified years from 1903 to 1923. The revenue receipts which are included in the column headed " O t h e r r evenues" are those from depar tmenta l fees, charges, sales, interest, rents, privileges, fines, penalties, and escheats. The per capita receipts from the general proper ty tax and all other groups of taxes show an increase from 1903 to 1923.


2 8 FINANCIAL, STATISTICS OF CITIES

Table YI

YKAE

1923 1922 1919 1917 1915 1913 1911 1909 1907. 1905 1903

Total

$54.78 53.57 35.26 31.97 30.00 28.55 28.07 26.42 24.67 22.79 21.14

The general

property tax

$36.27 35.85 23.29 20.57 18.73 17. 82

I 17.37 16.14 14.64 14.01 12.98

Other taxes

$2.94 2.80 2.68 2.37 2.36 2.42

2.44 2.48 2.63 2.17 2.06

Special assess-ments

$2.92 2.58 1.98 2.50 2.54 2.34 2.35 2.22 2.02 1.80 1.60

Subven-tions and

grants, dona-tions,

an