GIFT or „m1f«« The Extension of Municipal Activities and its Effect on Municipal Expenditures INCLUDING A REVIEW OF THE BUDGETS OF NEW YORK CITY SINCE CONSOLIDATION, 1898-1917 LECTURE BY WILLIAM A. PRENDERGAST, Comptroller OFTKIJ ^l UNIVERSITY Delivered at The College of The City of New York on February 14, 1917 • ' • The Extension of Municipal Activities and its Effect on Municipal Expenditures INCLUDING A REVIEW OF THE BUDGETS OF NEW YORK CITY SINCE CONSOLIDATION, 1898-1917 LECTURE BY WILLIAM A. PRENDERGAST, Comptroller Delivered at The College of The City of New York on February 14, 1917 • • f ( ■ : i ; Wires* COPYRIGHT, 1B17 WILLIAM A. PRENDERGAST THE EXTENSION OF MUNICIPAL ACTIVITIES AND ITS EFFECT ON MUNICIPAL EXPENDITURES Including a Review of the Budgets of New York City Since Consolidation, 1898-1917 A few years ago many people were expressing impatience with the advancing cost of government, especially municipal government. It probably had not occurred to them that the ad- vances in budgets and tax rates were only the precursors of gen- eral increases in the cost of personal living, of which at the present time there are such abundant evidences. It is not the purpose of this argument to show the relation of the increased cost of government to the increased cost of living. It is true, however, that this relation is direct and far-reaching. The latter subject is one which calls for separate treatment. Further, I think it is important first to display the causes which have neces- sitated larger municipal expenditures, because I am convinced that they are among the potent causes for the progressively in- creasing cost of living. As an example of municipal expenditure I have selected the annual outlays of the City of New York because I have a better understanding of them than of those of any other city and be- cause they are the largest of any American municipality and cover the widest field of municipal activity. In using the City of New York, however, I do so understanding that there are other cities in the country which have introduced activities and financial policies which have not as yet found favor here; but in the large, there is no city which has done so much or so gener- ously in actual outlay as the greatest city on the continent. Con- sequently, it has seemed to me that New York furnishes the best example. Including the year 1917, the Greater New York will have been in existence twenty years. This period covers four admin- istrations of four years each and two administrations of two years each. For the purposes of more compact analysis I have 493654 decided to regard the two two-year administrations as a single four-year period. There were two different Mayors in these four years, but the same Comptroller and the same President of the Board of Aldermen and the same President of one borough. As these officials represented a voting strength in the Board of Estimate and Apportionment of seven votes out of a total of sixteen, it is fair to assume that the general attitude of these two administrations toward expenditures was very much the same. We therefore have the great advantage in estimating the growth of expenditure during the entire existence of the Greater City (five four-year periods) and for a total of years sufficiently long to enable us to judge with reasonable accuracy of the general policy underlying the authorization of our annual appropriations. Throughout this discussion I will refer to these periods as the first, second, third, fourth and fifth periods. For your com- pleter information I will say that the first period embraces the years 1898-1901, the administration of Mr. Van Wyck; the sec- ond period, the years 1902-1905, the administration of Mr. Low and the first term of Mr. McClellan; the third period, the years 1906-1909, the second term of Mr. McClellan; the fourth period, the years 1910-1913, the administration of Mr. Gaynor, and the fifth period, the years 1914-1917, the administration of Mr. Mitchel. The figures which I shall use will represent budget appro- priations and not actual expenditures. This course is necessary if deductions are to be drawn on the basis of the very latest years and also to include the full twenty years of the life of the Greater City. In addition to this, the expenditure basis of 1916 cannot be definitely determined until well into this year, and 1917 until the year 1918. The reason is that many obligations incurred against the budget of a given year are not liquidated during the calendar year. While it would be preferable to use expenditure figures, the conclusions to be drawn from a budget- ary or expenditure basis will be very much the same. Since January 1, 1898, there has been returned to the Gen- eral Fund as savings from budgetary appropriations (1898- 1915) the large sum of $33,004,623.10. The total appropriations for departmental expenditures and debt service of that period were $2,384,689,363.17, plus $51,640,320.22 provided for defi- ciencies in taxes, or a grand aggregate of $2,436,329,683.39. The savings were 1.34 per cent, of the appropriations. Approxi- mately 60 per cent, of this saving has been effected since the insti- 2 tution, in 1909, of the segregated or intensively itemized budget, strictly controlled during its operation by the action of the Board of Estimate and Apportionment. The effectiveness of this con- trol is shown in the fact that 60 per cent, of the savings has been made in seven years, while 40 per cent, only resulted in the previ- ous eleven years of the city's life. Against this saving, however, there must be reckoned the special revenue bonds issued by the city in the year 1915, amounting to $9,367,075.34, and which are a charge against the budget of 1916. These bonds are issued for special and emergent purposes which cannot be foreseen or pro- vided for when the annual budget is being prepared. The net savings, therefore, upon the budgets of 1898-1915 were the differ- ence between $33,004,623.10 and $9,367,075.34, or $23,637,547.76, or 1 per cent, of the total budgets of the years mentioned. It will, therefore, be apparent that the budgetary basis is an entirely reliable one for this discussion. The appropriations for all purposes during the first four years of the city's life were $359,872,552.71 and $5,988,641.00 for deficiencies in taxes, making a total of $365,861,193.71. For the last four years $815,535,637.44, an increase of $449,674,443.73, or 122.91 per cent. The total allowances for city purposes in- creased 111.77 per cent., and for county purposes 118.84 per cent. The population increased from an average of 3,407,315 in the first period to 5,535,515 in the current period, or 62.46 per cent. The disparity in the increase in appropriations, compared with the in- crease in population, is about 100 per cent. In other words, the costs of government increased approximately twice as fast as the population. The average per capita appropriations in our First period were $26 . 84 Second period were 27 . 24 Third period were 31 . 23 Fourth period were 35 . 55 Fifth period were 36 . 83 It will be seen that the greatest per capita increase ($4.32) took place in the fourth period, and the next largest ($3.99) in the third period. The most significant feature of the foregoing table is that the per capita increase of the fifth period, the era of highest prices, is only $1.28. Equally striking is the fact that this increase is more than accounted for by the increases in the per capita cost of carrying the city's debt service, which was 91 cents, and education, which was 79 cents. There were increases 3 in per capita costs in six divisions of the budget, amounting to $2.08, and decreases in seven, of $0.80, or a net increase of $1.28. Why should there be a difference of nearly 100 per cent, between the increase in appropriations and the increase in popu- lation? It could be deduced in part from the very great increase in the cost of supplies, but the latter represents an inconsiderable share of the budgets of the periods under consideration. It was not caused by an increase in the average size of salaries and wages, for the standard has not been raised, but, on the contrary, it has been stabilized. The principal reason for the difference under discussion is the greatly enhanced service of all kinds which the public has demanded and received, and the necessary extension of the ex- pense basis in order to meet public demand. The same dis- parity in the percentage of the costs of government, compared with the percentage of increase in population, is manifest in all divisions of the public service — national, state and municipal. The analysis of the respective elements of our municipal ap- propriations which will now be offered will, I trust, help to cast some degree of light upon the increased cost of our government. This increased cost will represent the advances which have taken place in the cost of those activities which are of a normal char- acter and those which may be denominated as new activities or extensions of the municipal service. The educational and recreational outlays combined represent the largest element of cost of all the departmental activities of the city government. The appropriations I will discuss under this classification include those for elementary and high school education, the permanent census board, Hunter College and the College of The City of New York, the library systems in all the boroughs, the parks and museums and the Brooklyn Disci- plinary Training School for Boys, now abandoned, but the cost of which appears in the tabulations of prior years' expenses. In our first four-year period the appropriations for all the foregoing purposes were $67,645,127.96, and in the present four- year period $183,636,538.63, an increase of $115,991,410.67, or 171.47 per cent. It is well to contrast this percentage of increase for educational and recreational purposes with the percentage of increase for all purposes, city and county, during the same periods, which was 122.91 per cent., and the increase in popula- tion 62.46 per cent. The appropriations for the entire municipal service have been double the increase in population, and for edu- 4 cational and recreational purposes alone three times as great. Attention should also be called to the fact that there are not in- cluded in the educational appropriations the sum of $400,000 which is charged annually to the Department of Health for medical inspection of school children and $500,000 charged to the Department of Water Supply, Gas and Electricity for water, power and lighting services in school buildings. Con- sideration of the Department of Education alone suggests the fol- lowing observations: The appropriations of our first period were $58,150,663.57 and for the fifth period $159,429,572.34, an increase of $101,278,908.77, or 174.2 per cent. The appropria- tions for the first year of the Greater City were $12,003,681.84 and for 1917 $41,430,447.49, an increase of $29,426,765.65, or 245.1 per cent. How is this great increase accounted for? In great part by the following causes : 1. The increase in school attendance. 2. Smaller classes, or a decrease in the number of pupils taught by one teacher. 3. Additions to the curriculum and new special activities. 4. Increases in the compensation of teachers. In the first period the average attendance was 369,937 and for the fifth period (estimated for 1917) 711,931, an increase of 341,994, or 92.4 per cent. As the school attendance has almost doubled, it is safe to assume that on the basis of the appropria- tions of 1898, $12,003,681.84, and considering the advances in compensation of teachers and the supervising force which have taken place, we can account for at least $11,000,000 of the in- creased cost of 1917 over 1898. The difference in the percentage of increase in school attend- ance of 92.4 per cent., compared with the increase in population, 62.46 per cent., may be explained as follows : At the time of consolidation the age of compulsory educa- tion was from eight to twelve years, but has been changed to from six to fourteen years. This has produced an increase of 75.1 per cent, in the elementary school attendance, excluding kinder- gartens, as against a 62.46 per cent, increase in population. In the second place the revised charter, which (for the school system) took effect February 3, 1902, provides that no child under six years of age shall be received except in kindergarten classes. The result has been that the attendance in kindergartens, which now costs approximately $900,000 a year for salaries of teachers, has increased at the extraordinary rate of 1014.0 per cent. Finally, the development of high schools has caused an in- crease of 455.2 per cent, in their attendance. Through the reduction of over-sized classes and the forma- tion of special classes for the instruction of over-age, backward, non-English speaking and mentally or physically defective chil- dren, the average number of pupils in attendance per class has been substantially decreased. At the time of consolidation (1898) the classes in the elementary schools, especially in the Borough of Brooklyn, were over-crowded. No official statistics on this point for the period prior to 1902 are available. Since that time, however, the average number of pupils in attendance per class has been decreased from 39.6 pupils to 38.2 pupils in 1916. This difference of 1.4 pupils per class means an annual additional cost of approximately $600,000. The revised educational chapter of the Charter, which took effect February 3, 1902, provided for the establishment of local school boards, for the organization of a Board of Superintendents and a corps of district superintendents. As a result of the cen- tralization of the educational system there followed a standard- ization of the courses of study, and additional studies were intro- duced in the elementary and high schools. A uniform system for all the boroughs had the effect of extending the elementary school course in the Boroughs of Manhattan and The Bronx from seven to eight years, and the institution of instruction in shopwork and cooking in the upper grades in all boroughs. This period also saw an extension throughout the city of the vacation school and playground activities, and recreation centers and evening playgrounds were organized. The per capita cost of education and recreation, based upon total population, increased from $4,963 for the first period to $6,142 for the second period, an increase of $1.18, although the per capita increase was only $0.73 for the third period, $0,626 for the fourth period and $0,796 for the fifth period. The first vocational school for boys was opened in 1909. The appropriation for 1917 for vocational schools is approximately $250,000. Evening trade schools were organized in 1905 and received an appropriation of over $100,000 for 1917. Classes in prevocational training for seventh and eighth grade pupils and in continuation and co-operative work were inaugurated in 1914 and received appropriations of approximately $100,000 for 1917. 6 While the increase in attendance, the reduction in the size of classes, the inauguration of new activities, and the extension of the supervising staff, represent the bulk of the advances in the cost of educational maintenance, another and very considerable factor has been the increments in the compensation of the teach- ing force. There are three notable enactments affecting teachers' salaries: The Ahearn Law, which took effect April 25, 1899, and imposed an immediate increased cost of $1,200,000 per an- num; the Davis Law, which took effect May 3, 1900, just one year after, and required an issue of special revenue bonds in the sum of $1,124,275.86; the Equal Pay Law, which went into effect January 1, 1912. and obliged the inclusion of an additional $3,- 850,000 to the budget of that year, and now produces an esti- mated enhanced per annum cost of $5,000,000. When we con- sider that the number of teachers must annually be increased to keep pace with the growth of school population, the total addi- tional expense caused by the laws mentioned may be conserva- tively estimated at $9,000,000 a year: The appropriations for the College of The City of New York and Hunter College for the first period were $1,490,000; for the fifth period $5,002,417.62, an increase of $3,512,417.62, or 235.7 per cent. A comparison of the registration and appro- priation figures shows that while the latter have increased by 235.7 per cent., the registration has increased in Hunter College by 3.1 per cent., in City College by 116.3 per cent., and in the colleges as a whole by 40.1 per cent. Again we have a great disparity in the percentage of increases between appropriations, registration and population noticeable in the figures reflecting the operations of the educational department of the city. The city colleges have undergone revolutionary changes in their general character and work since consolidation. The very great increase in their cost, therefore, is due more to these changes than the ordinary increases that would naturally result from augmented attendance or the introduction of new activities, as in the case of our secondary educational system. At the time of consolidation the city colleges were in reality only academies. They accepted the graduates of our elementary schools, the City College requiring a five-year course, and Hunter College a four- year course. Degrees were conferred. Since 1898, however, both institutions have lengthened their courses, calling for a full four- year college term with the usual entrance requirements. Stu- dents of Townsend Harris Hall of the College of The City of 7 New York are permitted to enter the college after three years of study. Hunter College also includes in its equipment a model elementary school. While the number of courses and the regis- tration in the collegiate departments of both institutions have increased, the registration in the high school and model depart- ments has decreased. A part of the advance in the cost of these colleges is accounted for by the reduction in the size of classes and the application of the Equal Pay Law to the teachers in the high school and model elementary school in Hunter College; also the removal of the College of The City of New York to its present dignified buildings, requiring additional allowances for main- tenance and operation. A small fraction of increased cost is due to the initiation of extension courses for teachers in 1908 and evening courses in 1909 in the College of The City of New York. Allowances for public circulating libraries have increased from $922,506.60 for the first period to $5,499,467.51 for the fifth period, an increase of $4,576,960.91, or nearly five times. The per capita appropriation for -public libraries was $.068 for the first period, as against $.248 for the current period. In 1898 the city provided for twelve different libraries on the basis of an allowance which could not exceed ten cents per volume lent for home use, but soon afterwards, when the three existing library systems were incorporated, the policy was changed so that the city recognized only the New York Public Library, the Brooklyn Public Library and the Queens Borough Public Library systems as its agents in the administration of library funds. Appropriations for the Brooklyn Public Library ap- peared in the budget for the first time in 1899, for the Queens Borough Public Library in 1901 ( and for the New York Public Library in 1902. The increase in library appropriations is largely due to the establishment of the Carnegie branch libraries and the general extension of library service. In 1898 the annual circulation in the twelve libraries to which the city contributed was 1,947,448, while in 1916 the circulation in the ninety-five branches in the New York, Brooklyn and the Queens Borough Public Libraries combined was 16,293,203, an increase of 836 per cent. Let me now call to your attention the growth in expendi- ture which the increased facilities for recreation have caused. We find that the allowances for parks and museums during the first period were $6,889,957.79. During the fifth period, $13,- 646,762.81, an increase of $6,756,805.02. Of this increase $3,453,- 182.42, or 51.1 per cent., is due to increases for ordinary park maintenance, and $3,303,622.60, or 48.9 per cent., to increases for other than ordinary items, such as art and natural history museums, zoological and botanical gardens, music, playgrounds, bath and comfort stations and school farms. Appropriations for ordinary park maintenance have in- creased 67.65 per cent, between the first and fifth periods, or a little more than the rate of increase in population. Allowances for the extraordinary items just noted have increased 184.99 per cent., or nearly three times as fast as allowances for ordinary park items, and nearly three times as fast as the rate of increase in population. The allowances for ordinary park maintenance items in the first period were $.3745 for each person in the city's population, while in the fifth period it had risen a cent and one-fifth, an in- crease of only 3.2 per cent. Nevertheless, the average yearly per capita allowances for other than ordinary items, which in the first period were $.1305, in the fifth period were $.2295, an increase of 75.8 per cent. The per capita allowances for new or other than ordinary items show a rate of increase over twenty- four times as great as the rate of increases for ordinary park items. Comparing the first period with the fifth period, it is found that the total increase for other than the ordinary pur- poses is as follows: Museums $1,193,831 . 00 Zoological Gardens and Menageries 651,656.85 Botanical Gardens 452,207 . 77 Playgrounds, School Farms, Baths and Comfort Stations and Band Concerts 1,005,926.98 $3,303,622 . 60 The next important element of our municipal activity to be considered is "health, sanitation and the care of dependents." In this group is comprised the social services which the city renders to the community. It includes the Departments of Health, Street Cleaning, Water Supply, Gas and Electricity; Tenement House, Public Charities, Bellevue and Allied Hos- pitals, Charitable Institutions and the Board of Child Welfare. This list includes certain activities which were not a part at all of the group in our first period, during which the appropriations were $47,455,898.77. In the fifth period the appropriations had risen to $119,567,369.00, an increase of $72,111,470.23, or 151.95 per cent., another instance in which the increase in appropria- tions has been much greater than the increase in population. The per capita increase in the fifth period over the first period was $1.92. The per capita cost of this group reached, in the fourth period (1910-1913), its highest level, $5.55, but has fallen to $5.40 in the fifth period, despite the fact that during this period there has been added the Board of Child Welfare, with appro- priations for 1916 and 1917 of $1,291,020.00. This indicates a very considerable saving in other divisions of this group, notably in the lighting service under the Department of Water Supply, Gas and Electricity. In the first period the appropriations for the Department of Health were $4,209,466.66; in the fifth period $13,596,335.82, an increase of $9,386,869.16, or 223.01 per cent. During these periods there have been added to the Department functions which in 1917 represent a cost of over $1,692,000. These are a Bureau of Child Hygiene, $630,000 ; Division of Communicable Diseases, $475,000; Food and Drug Inspection, $222,000; a Bureau for Health Education, $40,000 ; inspection of Charitable Institutions receiving city aid, $25,000; the Otisville Sanitarium for tuber- culosis cases, $250,000, and the Queensboro Hospital for Con- tagious Diseases, $70,000. In 1911 fifteen milk stations which had been maintained entirely by private generosity were taken over by the city. The number of these stations has now been increased to 57. The foregoing list shows the broadened social influence of the department and explains much of the great per- centage of increase, 223.01 per cent., in the cost of administering its work. It is not out of place here to mention the decrease of the city's death rate, from 20.26 in 1898 to 13.93 in 1915. The appropriations for the Department of Street Cleaning in the first period were $18,600,166.95, and in the fifth period $30,- 528,986.77, an increase of $11,928,819.82, or 64.13 per cent., a per capita increase of $0.02. The highest level of per capita ap- propriations for this department was in the third (1906-1909) and fourth (1910-1913) periods, $1.49 (in both), and in the fifth period (1914-1917) it fell to $1.39. It will be noticed with interest that the increase (64.13 per cent.) in the appropriations for the department in the span of twenty years closely approx- imated the increase in population, of 62.46 per cent. The growth of the city and the installation of modern machinery and methods account for the very reasonable advance in appropriations for this department. 10 The appropriations for the Department of Water Supply, Gas and Electricity in the first period (1898-19C1) were $5,741,- 044.01, and in the fifth period (1914-1917) $27,027,110.33, an apparent increase of $21,286,066.32, or 370.77 per cent., and a per capita increase of $0.81. The per capita allowances for this department reached their highest level in the fourth period (1910- 1913), $1.45, but in the fifth period (1914-1917) have fallen to $1.23. I have used the words "apparent increase" in describing the advance in appropriations from the first period to the fifth period because the increase is more apparent than real. In the first period the sum of $6,000,000.00 was charged to the cost of borough government, which under our present procedure would be charged to this department. The substitution of electric power, the extension of the water supply, especially on Long Island, the institution of the high pressure fire service and the very great addition of water facilities for bathing and sanitary purposes in private dwellings, public schools and public baths indicate some of the reasons for the increases in cost. The col- lections of water rates have increased from the first period (1898- 1901), $28,195,994.86, to $53,739,586.54 (estimated as to 1917) in the fifth period, or 90.59 per cent. The Tenement House Department represents appropria- tions in the first period of $2,091,780.00, and in the fifth period $2,789,440.12, an increase of $697,660.12, or 33.35 per cent., and a per capita decrease of $0.02. The per capita costs of this de- partment during all the different periods have been very uniform — $0.15 in the first period, $0.16 in the three succeeding periods and $0.13 in the fifth period. The work of this department has been practically unchanged. Many worthy people advocate its continuance, but were it not for the sentimental interest attaching to the work itself there would be a more determined effort made to consolidate its functions with those of the other supervising and inspectional agencies of the city government. The Department of Public Charities received appropriations in the first period of $7,521,731.98, and in the fifth period $16,- 379,495.46, an increase of $8,857,763.48, or 117.76 per cent., a rate again twice as great as the increase of population. The per capita increase in this department in the twenty-year period was $0.19, the per capita cost reaching its highest level at $0.74 in the fifth period. The principal extensions in the work of this de- partment have been a system of social investigations covering the necessary inquiry into the circumstances of those for whom ll admission has been sought into the different institutions con- trolled by the city and private institutions to which commitments are made, and the after-care which is now properly regarded as an essential feature of public aid. These services represent an appropriation of $330,000 in the 1917 budget. Three new hospitals have been opened within the last three years : Sea View, for tuberculosis cases only ; Coney Island, for general service, and Greenpoint, in which the care of children is the leading activity. The maintenance of these hospitals amounts to $432,000 in the 1917 budget. A centralized ambulance service for general calls was estab- lished in 1910 and received an appropriation of $89,125 in 1917. A Farm Colony on Staten Island for the indigent aged was started in 1904, 13 years ago, and requires an appropriation of about $180,000 in 1917. A system for placing children in private families, just started, calls for an appropriation of $125,000 in 1917. The scope of many of the old institutions has been ex- tended, and it must be admitted that, considering the very great additional demands upon the service of this department, it was not until the fourth and fifth periods (1910-1917) that its in- terests seem to have had the attention their urgency justified. A notable instance of what might be called neglect has been the condition of the Randall's Island institutions for the feeble- minded, which for many years never had the attention it deserved. The institutions known as Bellevue and Allied Hospitals were organized as a separate department in 1902. It is impossible, therefore, to use the same basis of comparison in appropriations employed in the cases of the other departments. The appro- priations for this department in the fifth period (1914-1917) were $5,864,981.50. The per capita appropriations for the work have been fairly normal, being $0.15 in the second period (1902- 1905), $0.20 in the third period (1906-1909), $0.25 in the fourth period (1910-1913) and $0.27 in the fifth period (1914-1917). The accommodations of the existing institutions have been largely increased and a number of new pavilions have been added to the original Bellevue Hospital. The out-patient department is one of the newer features of the work and received an appro- priation in 1917 of $48,000. The new Neponsit Hospital at Rockaway, built by private generosity at a cost of $250,000, for the special care of children suffering with tuberculosis of the bones, joints and glands, is now a part of the Bellevue and Allied Hospitals group and requires for maintenance in 1917, $50,000. 12 Here, as in the case of the Department of Public Charities, the improvements in structural facilities have not been made with the generosity which has characterized other public works. The Charitable Institutions included in the city budget are private institutions, to which the municipality makes payments on the basis of the per capita service rendered. They consist of child-caring homes, hospitals and homes for delinquent children. For generations the city has been using these institutions to look after its neglected, diseased and disabled. In the first period the appropriations for the service anticipated to be rendered by these institutions amounted to $9,291,709.17; in the fifth period, $21,755,242, an increase of $12,463,532.83, or 134.13 per cent., and a per capita increase of $0.26. The per capita rate of appropriations was $0.68 in the first period, $0.74 in the second period, $0.92 in the third period, $0.95 in the fourth period and $0.99 in the fifth period. The sharp advance in the per capita rate in the third period is occasioned principally by an increase in the rates paid for service. Additional advances were made in the present period for child-care and hospital service. In 1910 special rates were accorded to those child-caring homes which had established or would establish homes on the cottage plan, the nearest possible approach to the individual home at- mosphere. These rates were again advanced for the 1917 bud- get to $3.50 per child. That one item represents an increase in the budget of $55,000. Many of the institutions have largely increased their accommodations and erected new and substantial buildings. The number of dependents cared for as city charges has also greatly increased, from 15,232 in 1903 to 20,992 in 1916. This increased register of dependents may be directly attributed to an extension of municipal activity, as it is due in part to the following causes: (1) a more intensive service in helping the disabled and diseased, due to a riper appreciation of the municipality's function as a social agency, and (2) a deeper inquiry into home surroundings through the medium of the courts and the vigilance of the humanitarian societies, thus rescuing many children from improper guardianship. The Board of Child Welfare is the latest addition to the methods employed for rendering civic aid. It is really a widowed mothers' pension system and was provided for by a law passed by the New York State Legislature of 1915. The law is per- missive and the first financial provision was an item of $100,000. included in the appropriations for Charitable Institutions in 13 the budget of 1916. This sum was afterward augmented during the year by a special appropriation of $300,000. The budget of 1917 contains an item for this work of $1,291,000. It was main- tained, at the time the Widows' Pension Act was adopted, that it would reduce the number of children committed by the city to the child-caring institutions, by enabling their return to the care of their own mothers, and in this way the necessary costs for charitable institutions would be reduced. This argument was fallacious, because it failed to take into account the big fact that most of the children in the institutions, for which the city was mak- ing payments, were orphans or those committed on the ground of improper guardianship. So far there has been no indication of any appreciable reduction in the number of children to be cared for in the institutions, and the cost of the Board of Child Welfare must be regarded as an additional outlay, due to this very material extension of municipal activity. Protection of Life and Property constitutes another, and one of the most important, groups of municipal expenditure. Under this title are included police and fire protection. The appropriations for this branch of the service were $62,837,666.01 in the first period and $108,122,821.05 in the fifth period, an in- crease of $45,285,155.04, or 72.08 per cent. In all these analyses we are impressed by the fact that in some divisions of the city's work the per centum increases in appropriations are much greater than the increase in population, while in others the in- creases are almost the same as population. The per capita in- crease in the 20-year period mentioned was only $0.28 and the per capita appropriation almost the same in all the periods. The per capita cost of police and fire .protection was: $4 . 61 in the first period 4 . 59 in the second period 4 . 83 in the third period 4.91 in the fourth period 4 . 89 in the fifth period This very normal degree of appropriation is no doubt ex- plainable by the fact that in the two departments, police and fire, included in this group, there has not been much occasion for many changes in the nature of the service. The only import- ant changes have been the use of motor power instead of horse power, but this, rightly controlled, would mean not an increase, but a decrease, in the required appropriations. The one dis- 14 tinctive innovation in this branch has been the establishment of the Fire Prevention Bureau in 1912. The annual appro- priation for this purpose has averaged $200,000. The work of factory inspection has been transferred to the Fire Department under the new buildings law passed in 1916, and the cost of this work is placed in the budget of 1917 at $75,000. While this will increase Fire Department costs, it ought to mean a net decrease in the whole budget, as much of the work is to be done by employees transferred from other departments and whose places it will not be necessary to fill. The appropriations for the Police Department in the first period were $44,334,818.09, and in the fifth period $70,585,389.76, an increase of $26,250,571.67, or 59.29 per cent. This repre- sented a per capita decrease in the two decades. This is the second occasion in this discussion where we have encountered a per capita decrease. The singular thing is that contrary to al- most all other experience in city expenditure, the highest level of per capita appropriation for this department was in the first period (1898-1901). The appropriations for the Fire Department in the first period were $18,502,847.92, and in the fifth period $36,752,301.34, an increase of $18,249,453.42, or 98.63 per cent. This depart- ment shows a, per capita increase in the five periods of $0.31, the highest level of per capita appropriation being in the fourth period (1910-1913) $1.69. Borough Government as now constituted was started in 1902. The appropriations for the first period (1898-1901), which I will use for illustrative purposes, comprise the same items since charged to Borough Government, except that water service, which during the first period (1898-1901) was considered a bor- ough charge, although not under the borough government, is included in these figures. I have previously referred to this charge of $6,000,000 in my discussion of the Department of Water Supply, Gas and Electricity. The first period's appro- priations were $28,560,845.13, and those of the fifth period, $35,454,377.12, an increase of $6,893,531.99, or 24.14 per cent. If I were to deduct the charge of $6,000,000 for water service in the first period, this increase would be a great deal more, and the per capita cost in the first period would be $1.65 compared with $1.60 in the last period. On this latter basis the highest level of per capita appropriations in this division of the city's service was $1.74 in the third period (1906-1909), the era of Presidents 15 Ahearn, in Manhattan, Coler, in Brooklyn, Haffen in The Bronx and Bermel and Gresser in Queens. One striking feature of the appropriation record of Borough Government is that the second lowest level of per capita appro- priations, $1.60, takes place in the present period, the time of largest population, greatest amount of general service and highest prices for labor and materials. The only new and important activities which have been added to Borough Government in recent years are the care and main- tenance of public baths and comfort stations, representing a cost of $100,000 per annum, and new public buildings, notably the new Municipal Building and the new Halls of Records in Man- hattan and Brooklyn. Central administration under our present budget procedure is a classification which comprises the Department of Finance, Board of Elections, Law Department or office of the Corpora- tion Counsel, Department of Taxes and Assessments and the Board of Estimate and Apportionment. The appropriations for central administration in the first period were $10,435,146.74 and in the fifth period $22,427,539.93, an increase of $11,992,- 393.19, or 114.92 per cent., or twice the percentage of the in- crease in population. The per capita increase was $0.24. The appropriations per capita of this class have steadily increased from $0.77 in the first period to $0.81 in the second period, $0.96 in the third period, $0.99 in the fourth period and $1.01 in the fifth period. A separate analysis of the departments constituting central administration will be helpful. The Department of Finance is the clearing house of all the financial transactions of all the city and county offices, including the courts. Consequently, as the business of the city grows the work of the Department of Finance increases. It follows that the service to be performed under the budget of 1916, $212,- 956,177.54, must be much greater than the work required under the budget of 1899, $95,209,959.84. Outside of added duties due to the general volume of the city's business, there has not been what might be called any gen- eral extension of activities in this department. Changes and improvements have been made from time to time in its methods of doing business, but these have all had a tendency to reduce expenses. The appropriations for this department in the first period were $3,047,774.75 and in the fifth period $5,803,840.00, an increase of $2,756,065.25, or 90.42 per cent. The per capita 16 increase in appropriations was $0.04. The per capita of appro- priations during the different periods were : First period, $0.22 ; second, $0.24; third, $0.28; fourth, $0.29, and fifth, $0.26. This shows that during the period of the largest budgets the per capita basis of appropriations is less than during the third period (1906- 1909) and the fourth period (1910-1913). The Law Department of the city is generally known as the Corporation Counsel's office. This office is the law adviser to the Mayor and all the city departments. Its functions, there- fore, are of a stable character and in their very nature do not admit of the introduction of new activities. It is true of this department, as it is of the Department of Finance, that the greatly increased business of the city produces a larger amount of business for the city's law adviser. The appropriations for this department in the first period were $1,599,032 and in the fifth period, $3,424,570, an increase of $1,825,538, or 114.17 per cent., or a per capita increase in appropriations in the twenty- year period of $0.03. The per capita appropriations for this de- partment during the different periods were: First period $0.12 Second period .12 Third period .17 Fourth period .17 Fifth period .15 — showing a per capita decrease in the period when the city has had the largest amount of business to transact. The Board of Elections has been charged with very great additional work during the general period under review. Very soon after consolidation, primary elections for the selection of representatives to nominatory conventions were taken under the jurisdiction of the state. The primary system has now been extended to the selection of party officials and candidates for the elective offices. Primary elections were formerly exclusively in the charge of the party organizations and outside of official control. While this is not literally an extension of municipal activity, but rather an extension of state control of party affairs, the effect has been to increase the city's expenses, because all the cost of these primary elections within the city limits has to be borne by the city treasury. The appropriations for the Board of Elections in the first period were $2,761,171 and in the fifth period $5,373,906, an increase of $2,612,735, or 94.63 per cent.. 17 and a per capita increase of $0.04. The per capita appropriations during the different periods were : First period $0.20 Second period .23 Third period .24 Fourth period .23 Fifth period .24 - — showing a very uniform rate of appropriations after the first period, when the first great change in our primary system was instituted. The Department of Taxes and Assessments has maintained the same general duties during the history of the greater city. Its work has naturally greatly increased. The appropriations during the first period were $1,320,700 and in the fifth period $2,296,602.50, an increase of $975,902.50, or 73.90 per cent., and no per capita increase. The per capita appropriations have been: First period $0 . 10 Second period .09 Third period .10 Fourth period .11 Fifth period 10 — indicating an almost unchanged basis of appropriations dur- ing the entire twenty-year period. The Board of Estimate and Apportionment is one of the divisions of the city government for which the appropriations have undergone very decided increases since consolidation. The appropriations in the first period were $25,561.29 and in the fifth period $2,078,388, an increase of $2,052,826.71, or eight times, and a per capita increase 'of $0,088. It will be apparent that this very large percentage of increase must be due to some special cause. The explanation is that in the early part of the consolidated city's history the Board of Estimate and Apportionment was a very small agency of municipal activity. Under the revised charter of 1901 the duties of the Board were much increased, and the whole tendency of charter legislation has been to add to the Board's duties and power. One of the most significant in- stances was the withdrawal from the Board of Aldermen of the power to grant franchises and the vesting of it in the Board of Estimate and Apportionment. But there is another very strong reason for the Board's enhanced duties and activities. As years went on it created for its own use bureaus to look after its work. 18 In the first and second periods the Board depended almost entirely upon the Comptroller to indicate to it the work to be done and the preparation of its calendar. It is not too much to say that the Board of Estimate and Apportionment was in a sense an ap- panage of the Department of Finance. In the second and third periods the Board, under the stress of its increasing work and responsibilities, organized the Secretary's office, the Chief En- gineer's office and the Bureau of Franchises. Even at this pe- riod, however, most of its routine work and all of the budget work was referred to the Department of Finance. At the com- mencement of the fourth period (1910-1913) the Board made another and very significant assumption of its own work by creating many standing committees, the most important being the Committees on Tax Budget and Corporate Stock Budget. During the fourth period the Department of Finance continued to do practically all of the Board's financial work. At the begin- ning of the present period (1914-1917) the Board created addi- tional bureaus and committees to take charge of the different branches of its work. The consequence has been that the neces- sary appropriations have been made directly to the Board. While some of the Board's new activities are really assumptions of work heretofore done by other departments, even in these cases, the work is being done on a more comprehensive scale. The new activities are the Bureaus of Personal Service and Contract Su- pervision, and the committees are Education, Port and Terminal Facilities, City Planning and Pensions. The per capita appro- priations for the Board of Estimate and Apportionment were in the first period $0,002, second period (1902-1905), $0.01, third period ( 1906-1909) , $0.03; fourth period ( 1910-1913) , $0.04, and in the fifth period (1914-1917), $0.09. It is interesting to note that while the appropriations for the Board of Estimate and Apportionment have increased in the fifth or present period at a per capita rate of $0.05, this does not mean that there has been any such increase in the city's expenses. The fact is that this increase is entirely represented by appropriations now car- ried by the Board itself that were formerly charged to other de- partments. This is explained by the following table showing the approximate cost to the city of the Board's new activities in 1913, the last year of the preceding period and 1917, the last of the present period: The 1917 appropriations, which should be used as a basis for comparison, are as follows: 19 Entire Personal Service, Board of Estimate and Apportionment $463,850 . 00 Portion of the Personal Service appropriations (estimated), Bureau of Municipal Investiga- tion and Statistics 17,000 . 00 Efficiency force in the office of the Commissioner of Accounts 46,020 . 00 $526,870.00 These agencies will perform in 1917, for approximately $526,870.00, work that in 1913 was done at a cost of $643,339, as follows: Entire personal service appropriations for Board of Estimate and Apportionment $270,110.00 Board of Estimate payrolls charged to the con- tingency fund of the Board of Estimate and Apportionment 98,990 . 00 Standardization of Salaries and Grades, charged to contingency fund, Department of Finance. . . 71,479.00 Half time of Finance Department employees en- gaged in salary and grade work 7,950 . 00 Entire schedule of Bureau of Municipal Investiga- tion and Statistics in Department of Finance. 144,810.00 Portion of the cost of the Division of Expert Ac- counting in the Department of Finance 50,000 . 00 $643,339 . 00 The fact is that the Board is now transacting all its neces- sary work for $116,469 less than was required to do this same work in 1913. The next division of city activity to be considered is "Facili- tating Commerce and Transportation," which includes the cost of maintaining the Department of Bridges, the Department of Docks and Ferries and the Municipal Garage. In the case of this division comparisons on a twenty-year basis are not possible for the reason that they would be distinctly misleading, as up to 1910 the cost of the Department of Docks and Ferries was en- tirely defrayed from corporate stock or bonds. The Department of Bridges has charge of the construction and maintenance of 42 bridges, crossing navigable streams. Up to 1903 the Brooklyn Bridge, built by contributions from the old cities of New York and Brooklyn, was the only large bridge owned by the city. 20 Although the new subway system was started in 1900, the idea of using subways as the principal means of travel, where the different boroughs were separated by rivers, had not gained very much headway. Consequently the period from 1896 to 1910 saw three great new bridges started and finished. These are the Williamsburg (1896-1903), Queensborough (1901-1909) and the Manhattan (1901-1910). It should be said that these bridges were intended to be links in a general transit system. They have been made so under the terms of the Dual Subway contracts. In the first period the appropriations for the Bridge Department were $1,664,344.13 and in the fifth period $3,395,- 671.94, an increase of $1,731,327.81, or 104.01 per cent. The net cost of maintaining the three new bridges is $162,000 per annum. The title of the Bridge Department was changed in 1916 to the Department of Plant and Structures. It was designed to trans- fer to the new department all the repair work done in the city departments, such as Police, Fire, Charities, etc. In the bud- get for this year there was included in the appropriations to this department the sum of $258,570 with which to carry on this repair work. To this extent the appropriations of the Fire and Police Departments were reduced. This would explain some of the apparent cost of this department for the fifth period, but as the budget has been approved on that basis it is not necessary in this discussion to re-segregate the items transferred. The trans- fer of these activities will not be carried through at this particular time as legal obstacles have intervened. The latter will probably be removed by new legislation. The Department of Docks and Ferries appeared in the annual budget for the first time in 1910. Previous to this date, as indicated above, all the expenses of maintenance and operation, as well as the cost of land and construction, were met out of the proceeds of long term bonds. This utterly unsound method of municipal financing was abolished in 1909 as a result of a legis- lative investigation into the city's finances. Because of the non- inclusion in the budget prior to 1910 of operation and mainte- nance charges we can make comparisons for only the fourth and fifth periods. In the fourth period (1910-1913) the appropria- tions were $11,437,948.94 and in the present period (1914-1917) $7,757,287.82, a decrease of $3,680,661.12, or 32.17 per cent. This decrease is accounted for by the discontinuance of the prac- tice of doing much of the current repair and construction work by departmental labor and also the discontinuance of the Stapleton 21 Ferry. The work of the department is practically the same as it has been since consolidation, except that its policy has been a much more energetic one in meeting the present and preparing for the future needs of the port. The Municipal Garage is a new activity. It is the result of pressure first exerted in the years 1910 and 1911 by the Depart- ment of Finance to secui-e a more legitimate and economical use of the automobiles used by city departments. The first appro- priation, $137,500.50, was in the year 1916 and the figures for this year are $106,375.50. There is no means of stating just what reduction, if any, this may represent in automobile cost and maintenance, but the new system is certainly inducing a better control of the use of city machines. We have two systems of courts, one comprising the state and county courts and the other the city courts. In the latter are included the City, Municipal, Special Sessions, Magistrates' and Coroners' Courts. The City and Municipal Courts are strictly civil tribunals. The Special Sessions and Magistrates' Courts deal exclusively with offenses of a criminal character. The appropriations for the city courts in the first period were $5,637,- 547.53 and in the fifth period $10,545,219.02, an increase of $4,907,671.49, or 87.05 per cent., and a per capita increase of $0.06. The average per capita allowances for the different periods were : First period (1898-1901) $0.41 Second period (1902-1905) ... .32 Third period (1906-1909) .38 Fourth period (1910-1913) .46 Fifth period (1914-1917) .47 The heavy per capita increase of $0.08 in the appropriations from the third to the fourth periods is accounted for by the reor- ganization of our minor courts system which took place in 1909 and 1910. The number of the courts was increased and a separa- tion of functions instituted which aimed principally to save chil- dren and adult first offenders from the blighting influence of association with confirmed criminals and the introduction of a more advanced probation system. The new activities in the courts of the city are the creation of night, traffic and children's courts, and probation and finger print systems. These repre- sent a charge in our present budget of $424,000. Carried through the eight years (1910-1917), they account in great part for the heavy increase in the cost of conducting these courts. 22 In the classification entitled "Correction," there are included the Department of Correction, the Board of Inebriety and the Parole Commission. The Department of Correction is the penological branch of the city government. Its name would indicate that its function is to correct and remedy. It used to be managed on the prin- ciple that incarceration, work and the wearing of degrading uniforms were corrective measures. It is now conducted on the enlightened principle that, while imprisonment is necessary, it should be accompanied by a character of discipline which will prove a deterrent to the commission of crime. The appropria- tions for this department in the first period were $2,906,858.49 and in the fifth period, $5,824,188.81, an increase of $2,917,- 330.32, or 100.36 per cent., and a per capita increase of $0.05. The average per capita appropriations during the different peri- ods were : First period $0.21 Second period .21 Third period .25 Fourth period .26 Fifth period .26 The facilities of the department have been expanded and certain new activities introduced during the past ten years. Among the important changes are the following, the figures given being the maintenance cost for 1916: New Wing of Work Shops, Penitentiary, B. I. ... $2,000. 00 Administration Building, Hart's Island 5,000 . 00 Industrial Building, Hart's Island 7,500 . 00 Isolation Building, Hart's Island 2,500 . 00 Power and Ice Plant, Hart's Island 40,000 . 00 Women's Prison, City Prison, Brooklyn 10,000 . 00 Workhouse, Medical and Surgical Service 15,000.00 City Prison, Queens 52,000.00 New Hampton Farms 162,000.00 The Board of Inebriety was organized in 1912. An act of the Legislature had authorized the Board of Estimate and Ap- portionment to create this board. It constitutes the first city- wide attempt to cure and minimize the drink evil through scien- tific treatment. It also expresses the policy that this is a munici- pal and not exclusively a private duty. The appropriations for this board in the two years of the fourth period (1910-1913) that it was in existence amounted to $17,452.00. It is evident, there- fore, that the beginning of this work was of a very modest char- 23 aeter. A farm at Warwick, in Orange County, consisting of 610 acres, was purchased in 1913, but it was not until 191.5 that the work was commenced in a thoroughly energetic way. The total budget appropriations for the fifth period were $122,008.65. This attempt at municipal treatment of a social evil is being watched with much interest and anxiety by people who believe that the humanitarian side of a city's life is an inherent part of its public service and not a side issue, as some imagine. The success of the Inebriety Farm will do much to establish the wisdom of such adventures on the part of city governments. If it should prove a failure the failure cannot help adversely affecting the extension of municipal activities in similar directions. The Parole Commission is the latest effort on the part of the city to exercise a watchful care over those who have been sen- tenced for minor offences and, if advisable, to ameliorate their condition in accordance with the merits of their respective cases, with this also in view that dependents of such unfortunate persons shall not be deprived any longer than the absolute needs of justice require of the support which should be theirs. A Board of Parole was first provided for by appropriations in 1907. In the third period (19C6-1909) the total allowances were $8,400. In the fourth period (1910-1913) $2C,825 and in the first two years of the fifth period $17,320. Those who studied the work of this Board were satisfied that its organization was not sufficiently complete and its powers too narrow ever to permit it to be an actively useful force in treatment of prisoners. Consequently, in 1915, the law was revised, broadened and strengthened and penitentiary and workhouse prisoners brought within its scope, with the effect tha ( t definite results are obtain- able. Seven hundred and seventy-eight prisoners have been re- leased and only 14.8 per cent, of these have violated their paroles. In addition to this 400 families of prisoners have been aided. The appropriations for the two years 1916-1917 amount to $121,092, showing that the financial support extended to this work by the city has been nearly $75,000 more in these two years than in the nine years preceding. The next classification to be considered is "Printing and Publicity." This comprises the city printing, stationery supplies and advertising. There has also been included in the total of appropriations for the fifth period the cost of the Central Pur- chase Committee, an entirely new activity, which amounts to only $43,128.00 for the last two years. Efforts have been made since 24 1913 to secure legislation which would enable the city to or- ganize a Department of Purchase, to have charge of purchasing supplies of all*kinds for the city and county offices, excluding, however, the Department of Education. Various estimates have been made of the possible savings through concentration of the authority to make purchases, and figures deemed to be reliable have indicated that savings to the amount of $3,000,000 annually are possible. The Central Purchase Committee is only a substitute for such a department, and while the provisions of the Charter re- main unchanged in the diversity of authority over purchases, the Central Purchase Committee cannot do very much effective work. The appropriations for the Board of City Record during the first period were $2,163,400; in the fifth period $4,247,585.08, an increase of $2,C84,185.08, or 96.34 per cent., and a per capita increase of $0.03. A consideration of the per capita appropriations for the five periods is very enlightening as showing the economies that have been effected during the last two periods, although the population of the city and the demands upon it have been greatest during those periods. In the first period the per capita appro- priations were $0.16; in the second $0.24; in the third $0.32; in the fourth $0.27, and in the present $0.19. There are certain general expenses which are classified as "Miscellaneous." In the early years of the greater city these ap- propriations were chiefly for the purpose of replenishing the Fund for Street and Park Openings. The practice of using Special Revenue Bonds to support this fund has been discon- tinued and the "Miscellaneous" appropriations are now almost entirely for the Board of Aldermen, the City Clerk and to pay the City's rent charges when it hires private premises for public uses. A comparison of the appropriations for the first and fifth periods is not very helpful, as they represent different purposes to a great extent. The figures are as follows: For the first period, $9,567,999.69; for the fifth period, $4,610,174.03, a de- crease of $4,957,825.66, or 51.81 per cent, and a per capita de- crease of $0.48. The per capita appropriations for the five periods are : First period $0.70 Second period 0.28 Third period 0.20 Fourth period 0.29 Fifth period 0.22 25 The Debt Service is the amount carried in the annual bud- get to discharge the following obligations: 1. The amount necessary to pay off the special revenue bonds issued in the preceding year. Special revenue bonds are issued to take care of emergent expenses, the purposes of which cannot be foreseen at the time the budget is being prepared. 2. Interest on the city debt. By this is meant the interest on outstanding bonds and notes of all kinds, the interest on notes to be issued during the year in anticipation of the collection of taxes, also the interest on bonds issued for subway 'purposes on account of lines which have been put into operation, but the rev- enues from which operation are not sufficient to pay the city's interest charges, and also the interest on special revenue bonds, the principal of which will be discharged from the succeeding year's tax levy. 3. The amortization installments to be paid into the sink- ing funds. These are the annual payments the city must lay aside in order that the payments and the interest earned by them will be sufficient to meet bonds at their maturity. 4. The sums necessary to pay in full bonds for which no sinking funds have been provided. These are almost entirely bonds issued by the smaller municipalities and the towns and villages which were merged in the Greater New York. Also bonds issued prior to consolidation by the different counties which are within the boundaries of New York City. The Debt Service is the most misunderstood term in bud- getary procedure. It is generally regarded as meaning only the interest charges the city has to pay. Very few people know that it also includes redemption of special revenue bonds, amortiza- tion installments and provision for the payment of the maturing bonds referred to in the preceding paragraph. Special revenue bonds represent only about 14 per cent, of our present debt service, so we will discard them for the time being in our discus- sion of the reasons for the debt service. This service is the largest single item in the budget and still it does not discharge directly any municipal function. It is indirectly the sustaining power of the entire municipal service, as it is the cost of carrying and paying for the municipal plant. It is the cost of the city's bonded debt. It would have been a financial impossibility for the city to have possessed itself of its present plant if it had not been able to pay for this plant through a term of years by issuing bonds. I have said it would have been a financial impossibility 26 for the city to have procured this plant, and by this I mean that the city would never have been able to raise and spend the same amount of money through twenty annual budgets as it has been able to borrow upon its credit during that same period. Since consolidation the city has issued $1,106,631,189.89 of corporate stock and serial bonds. On the basis of the issues of 1914, 1915 and 1916, this total, including the issues during 1917, will probably be increased to $1,158,299,128.08. Most of these bonds are still outstanding, being held either by the public or the sinking funds. Interest must be paid semi-annually upon this great sum and provision must be made every year to retire it at maturity. This is what necessitates a debt service and accounts for the fact that it constitutes the largest element of the budget. The corporate stock issues for the first and fifth periods are as follows, the estimates for 1917 being based on the totals of 1914, 1915 and 1916: 1898-1901. 1914-1917. Educational and Recreational . $32,574,299.99 $20,312,617.35 Health, Sanitation and Care of Dependents 14,306,298.02 39,108,973.85 Protection of Life and Prop- erty 1,852,389.71 2,558,737.11 Borough Government 29,614,177.19 46,653,850.47 Facilitating Commerce and Transportation 40,701,668.49 117,366,377.70 Corrections 237,354 . 95 M iscellaneous 2,1 90,800 . 73 13,587,020 . 45 $121,239,634.13 $239,824,931.88 This represents an increase of $118,585,297-75, or 97.81 per cent., and a per capita increase of $1.93. The average per capita of corporate stock issues presents the interesting fact that the first and fifth periods are the lowest. These are the periodic averages: First period $8.90 Second period 13.05 Third period 16.04 Fourth period 15.73 Fifth period 10.83 27 This is interesting because the weight of the great outlays for water supply extension and the new subway system has fallen upon the last period. The explanation is, of course, a halting in the activity which was most noticeable in the different branches of construction work in the earlier periods. For instance, while the outlays for the maintenance of the school system have greatly increased, the corporate stock outlays for construction are not as large as in the earlier periods of the city's history. Of the entire per capita outlay ($10.83) for corporate stock during the present period $5.30, or 49.05 per cent., is for the facilitation of commerce and transit or docks, subways and bridges. Having explained the reason for the debt service, I will now present an analysis of its different elements already described. The amount included in the budget for the redemption of special revenue bonds in the first period was $18,445,349.41 ; in the fifth period, $34,067,825, an increase of $15,622,475.59, or 84.69 per cent. " With the growth of the city it is natural that unforeseen expenses should increase in about the same relative proportion as other expenses. Another explanation is that many judgments and claims are settled by special revenue bond issues, and there have been more of these in the later than in the earlier years of the city's existence. The Interest on the City Debt in the first period was $44,- 867,912.13 and in the fifth period $165,479,927.39, an increase of $120,612,015.26, or 268.81 per cent., and a per capita increase of $4.18. The average per capita appropriation for interest in the different periods was : First period $3.29 Second period » 3.80 Third period 5.32 Fourth period 7.02 Fifth period 7.47 It is almost impossible to apportion the administrative re- sponsibility for these interest charges. A great public improve- ment may be authorized by one administration but no work com- menced or bonds issued for it during the life of that administra- tion. The interest charges follow the issuance of the bonds and an administration will have to bear the responsibility of the in- terest costs of the bonds, although it had nothing to do with the initiation of the improvement and might not have authorized it, if action on the particular proposition had been deferred. As an example, the greater part of the new Catskill water supply 28 system was authorized during the administration of Mayor McClellan, but the work has been done and the costs incurred during the administrations of Mayors Gaynor and Mitchel. The new subway work was authorized during the administration of Mayor Gaynor, but most of the costs are being incurred during the administration of Mayor Mitchel. These great public under- takings are essential to the life of the city and their very vastness makes it impossible to do all the work within the life of any ad- ministration. The question of responsibility for the cost of bear- ing public improvements is, in my judgment, not a very material one. The city is a great going concern. Its business and its progress cannot be timed to the prejudices of any set of officials. In addition there has been very little of our public improvement work of all kinds which has not had general popular approval. The Amortization Installment appropriations in the first period were $12,138,449.52, and in the fifth period $31,751,- 778.88, an increase of $19,613,329.36, or 161.58 per cent., and a per capita increase of $0.54. The average per capita allowances have been : First period $0.89 Second period 1.24 Third period . 1.34 Fourth period 1.60 Fifth period 1.43 As the amount of our outstanding bond issue increases the amount of amortization charges must increase. This condition will continue until Ave reach the time when the annual reduction or redemption of our debt is in excess of the annual output of corporate stock. The appropriations for the Redemption of the City Debt (which, as I have explained, cover the liquidation of those bonds for which no sinking funds have been established) were, in the first period, $4,270,337.93, and in the fifth period $14,102,146.48. an increase of $9,831,808.55, or 230.23 per cent., and a per capita increase of $0.32. The city has no power and has had none to regulate these redemptions as they are for bonds issued before consolidation. Consequently their maturities become annual charges which the present city can in no way disturb or minimize. The total debt service called for appropriations in the first period of $79,722,048.99, and in the fifth period $245,401,677.75, 29 an increase of $165,679,628.76, or 207.83 per cent., and a per capita increase of $5.23. The average per capita allowances increased in the second period over the first period $1.03, in the third period over the second period $1.88, in the fourth period over the third period $1.41, and in the fifth period over the fourth period $0.91. This is one of the most significant features of our financial experience, that in this period of the greatest public undertakings and the highest range of prices, both for labor and materials, in the world's history, the increase in our per capita of debt service is the lowest of any quadrennium since consolidation. Deficiencies in taxes. Provision for the funding or payment of "Deficiencies in Taxes" is an important part of the city's annual budget. What are deficiencies in taxes? They consti- tute the amount of the tax levy which is not collectible. Why should any part of the tax levy prove uncollectible? For the following reasons: 1. There are losses from discounts allowed for prepayment of taxes. 2. Certain taxes are declared void because it is found that the property assessed was not liable. 3. Assessments are reduced by the courts on the ground that they are excessive, thus creating a reduction or loss in the amount of the tax to be collected. 4. Personal taxes must be cancelled because it is found that the people against whom they have been levied have no property and in other cases people are able to show that some of their property taxed is not liable to taxation. The amount of general fund and the tax levy equals the amount of the budget. Consequently, if some of the taxes can- not be collected there is a deficit in the amount necessary to liqui- date the outlays of the budget, and this deficit is known as the "deficiencies in taxes" item. How should these deficits be made up? The rational way would be to determine at the time when each budget is being prepared what is the amount of the deficiency to the end of the year immediately preceding, and to include that amount in the budget. This would be simple and good financing, but it takes a city a long time to understand that good financing is the only right policy. It must also be remembered that the city, in order to pay its budgetary charges, has had to borrow money, and these borrowings are finally liquidated as these deficiencies are made 30 good. The practice of the city until the year 1910 was to conceal these deficiencies from the public by including in the annual tax levies or budgets amounts to cover deficiencies which in no way approximated those deficiencies. This as a policy was doubly wrong. First, because it was unwise financing, and, second, it could have no other effect than to cast upon subsequent adminis- trations the burden of discharging these deficiencies. The deficiencies in the period 1899-1904, inclusive, as now determined, were $40,475,778.94. The administrations in office during that period retired only $9,978,142.07 of this great total, or less than one-quarter of the amount for which they were liable. The deficiencies in the period 1905-1909, inclusive, as now deter- mined, were $33,506,429.48. The administrations in office dur- ing that period retired only $15,522,445.94, or less than half of the total for which they were liable. The deficiencies in the period 1910-1915, inclusive, as now determined, were $17,759,- 379.86, and the administrations in office in that period have retired $67,414,068.82 of deficiencies, showing that they have cancelled not only all the deficiencies arising during this period, but approximately $50,000,000, left to them by prior admin- istrations. There is another type of deficiency not included in the fore- going analysis. This is the deficiency arising under Section 48 of the tax law, which permits a corporation to set off against its franchise tax other payments made by it to the city in the nature of a tax. Of this class of deficiency there developed in the period 1899-1904, inclusive, the sum of $2,491,397.08, in the period 1905-1909, inclusive, $3,867,659.09, in the period 1910- 1915, inclusive, $5,466,244.89, a total of $11,825,301.06. These have all been discharged by the city during the last four years by debiting them against the general fund, according to law. The cost of County Government is included under the law in the city's annual budget. This is unfortunate because the tax- payer invariably thinks in terms of the gross amount of the city budget, including county charges, and pays little attention to the division of the rates for city and county levies which appear upon his tax bills. For this reason he loses sight of the fact that he is supporting two systems of government within the same municipal and geographical jurisdiction, the functions of which in their essence are absolutely the same, and for which distinction there is not the slightest administrative excuse. The appropriations for county government in the first pe- 31 riod were $12,838,297.10; in the fifth period $28,094,765.66, an increase of $15,256,468.56, or 118.84 per cent. This is a per capita increase of $0.33. The lowest level of per capita appro- priation was in the first period, $0.94. It ascended to $0.98, and then continued to $1.09, $1.15 and $1,127 in the several periods. Nearly all the county offices are now conducted upon a salary basis, the only one remaining upon a fee basis being that of Sheriff of New York, which will be changed to the salary basis on January 1, 1918. When these offices were on a fee basis they were conducted by their holders at a profit, the incumbents nearly all retiring with moderate fortunes. The late Register Howe of Kings County refused to use the profits of the office for his private purposes and devoted them to public uses. He also urged to the end the measure putting the office on a salary basis. We have here presented another manifestation of the ineffi- cacy of public versus private management. The functions of these offices have not been changed, but instead of being profitable under elected holders, as they were under the fee system, they are now in a financial sense a burden to the community. The fees for three years, 1913, 1914 and 1915, were $1,760,528. The cost of maintenance was $8,714,246. It will be claimed that there have been some material improvements in the nature of the services ren- dered, and this is true, but the cost of them could all have been met under the old fee system and still have left a very large annual profit for the holders of the offices. The improvements measure only a slight element of the present cost, which the figures quoted will show is wholly disproportionate to the receipts. The last budgetary item to be discussed is "State Taxes," or, as it is commonly known, "the direct state tax." When the annual revenues of the state are not sufficient to meet the antici pated outlays, it levies a direct tax upon all the counties of the state according to the assessable value of their taxable property. A method, called an "equalization system," is used to bring the proportion paid by all the counties on a parity, this or some system being necessary in order to overcome the disparity in the basis of assessing property in the different counties outside of the Greater New York. The system followed is wholly unsci- entific and unfair to the City of New York, which makes its assessments on the basis of full value. In our first period the city paid to the state for direct taxes $28,437,372.17, in the fifth period, $18,551,325.16, a decrease of $9,886,047.01, or 34.76 per cent., and a per capita decrease of 32 $1.25. The average per capita allowances for direct state taxes were, in the : First period $2.09 Second period .41 Third period .05 Fourth period .61 Fifth period .84 These figures, which show reductions in the amounts the city has had to pay for this purpose require explanation. In 1902 the state discontinued the practice of making a direct state tax, except for certain judicial and military purposes. It did this on the assumption that the new indirect sources of revenue it had developed, such as the inheritance and corporation taxes, would with its regular revenues be ample to meet the cost of govern- ment. This was the case for a few years, but as the state's busi- ness increased, the revenues did not meet it. Therefore, in 1911 the state again imposed a direct state tax. It repeated this in 1912, 1913 and 1915. Unless other sources of revenue are tapped by the state, a direct state tax will be an annual occurrence and a formidable item of the budget. The city has no legal control over the amount to be levied. The foregoing analyses cover all branches of our municipal expenditures and explain in detail the present cost of the exten- sion of our different civic activities. The total present annual cost of the new activities introduced since consolidation is approx- imately $16,700,000, or 7.9 per cent, of this year's budget. The effect of this extension cannot be measured by the exact cost of the new functions or agencies that have become a part of our system of government. Its full effect is also reflected in the further development of many of the old or normal activities. I mean by this that with the introduction of new and more advanced ideas there is created a demand for better services in all the ele- ments of government. This produces a general stimulation of activity, and such activity invariably means increased expenses. The principal purpose of this study is to suggest a deeper ap- preciation of our municipal problems and the great financial responsibilities they impose upon citizens and public officials. The statistics quoted herein are all taken from comprehensive tables which set forth in great detail the financial operations of the City Government since consolidation. It has seemed to me important to display these tables as appendices so that everyone interested could study them to his own satisfaction and extract 33 from them many facts and conclusions which time and space would not permit me to submit in the text of this address. These appendices are as follows: Appendix No. 1 — A comparison of the Budget Allowances made by the City of New York for the four-year periods, 1898- 1901 and 1914-1917, for various classes of municipal service and the average per capita allowance per annum for such service for 1898-1901, 1902-1905, 1906-1909, .1910-1913 and 1914-1917. The population of the city increased from an average of 3,407,315 in the first period to an average of 5,535,515 in the last period, or 62.46 per cent. Appendix No. 2— A summary of the Tax Budget Allowances, 1898 to 1917, inclusive, by four-year periods, in accordance with the classifications of the 1917 Tax Budget. Appendix No. 3— A statement of the Tax Budget Allowances, 1898-1917, inclusive, by four-year periods, in accordance with the classifications of the 1917 Tax Budget. Appendix No. 4 — A comparison of the Corporate Stock, Cor- porate Stock Notes and Assessment Bond Issues made by the City of New York for the four-year periods, 1898-1901, 1914-1917, for various classes of municipal service and the average per capita issues per annum for such service for 1898-1901, 1902-1905, 1906-1909, 1910-1913 and 1914-1917. The population of the city increased from an average of 3,407,315 in the first period to an average of 5,535,515 in the last period, or 62.46 per cent. Appendix No. 5 — A statement by four year periods of the Cor- porate Stock, Corporate Stock Notes and Assessment Bonds issued by the City of New York from 1898 to 1917, inclusive, in accordance with the classifications of the 1917 Tax Bud- get. For the purposes of this statement the issues for 1917 are estimated on the basis of the issues of 1914, 1915 and 1916. Appendix No. 6 — A summary of the Corporate Stock and Cor- porate Stock Notes and Assessment Bonds Issued, 1898 to 1917, inclusive, in accordance with the classifications of the 1917 Tax Budget. 34 Appendix No. 7 — A comparison of the receipts and the Budget Allowances, 1898-1917, by four year periods, of all of the county offices. Included therein are the Supreme Court, the Appellate Division of the Supreme Court, the County Courts, the Court of General Sessions, the National Guard and Naval Militia, etc., besides the offices enumerated in Appendix No. 8. Appendix No. 8 — A comparison of the receipts and the Budget Allowances, 1898-1917, by four year periods of the following county offices: County Clerk, Surrogate's Court, District Attorney, Commissioners of Jurors, Public Administrator, Commissioner of Records, Register, Sheriff. 35 eu P* 1917 •age C — ' o ™~l Ov a a "2 — ! HMOOlN S (■ ^ in, m -^t oo o go © OO GO to .j; 1 3 c o 00 ooeo TT r-l -H in Tf CM rt CM 00 CM in t tj- vo ^^ rs. ^^ 4 u <«• ^ M- 69- 69 *— i > — ' S ui P 2 *C lO "3 H-, 3 .«. O C en V 2 '-' ■5 s < ON 00 • 3 o lO On S S it o ion Oi in 00 CM Q tN CM O "O CM f^ r-» 1- 3 ** rt On VO in t^ Tf CM CM CM O rt ON rt u © On < 3 >? O - >n •* — ' CM "- N H © 69- 69 u Ph -*■ 2 ^ rt 10 00 O M ts Ov ^^ en cm en cm c^ rs. co co m t^ NO ("Q to 2 << «H 1 > < „ 3 in" NO in ■«f rt © CM «9- 00 69- 69- .2 S rt Ph "^ »v *-< '5. c 2 ra £2 u 1 u bo • o\ rt rt ir^ tr CAWh rt CM •- < ■* 00 CM O ^ CM CO ^3- fc *"* *# u 1 u . 1- in ^f oo rt tn cm c Tf CO CM M" CO rt 22^ Ph 1) to ti 8 2 < oS Ph « » -1- TT rt 00 rtH CO i-« NO 6> 69- u > < 1 bo • 5 • 2 S « 00 rt © t^ CM rt rt NO O CM in Q\ On CM in rt On i v- * -r \o ^^ r^ ^- Tf CM rt. 1 CO CM CO co 00 rt """ 5\ ry 00 (J 3 lO *» g o On 00 > c. o < ° ■* 09- rn r}- M r^ S- rt^ CO in & d o Z Si'E L. 3 o — 'S M 3 3 * c CD N mo* on vp in rn o en o © o t * J N C7\ 00 ^f CM r<^ \0 On gWA, M s eg in cm F en y~t T-H in co cm en m < Z U3? *• k- . oo a o to n u u 5 Q 11 * t^ in r^i -^t- ri- t^ C^l rt ■* t^i © od - 00 00 © On i' * ^ 4 oo rt d oo no no en t^ rt ©On C5 « " T 3 s Ph rt *— i Ul ^H # i — i CM ^H CM CM — ^ CM Depa NO. 1898 5,535 1 Ky" V .. t^ rn S»2 « CQ v rt rt i- NO N no ^ en © n; 3 ON in cm en in t^ T CM New York APPENDI York for th h Service f n Average o o o in i-i ro rt rt o en " i »— in in On oo 00 - O 1^ in co cn On N m - J ^a- no en en oi cm" r-s." tx cvT ^ 3 T '" r^ rt cm © CM u 1 00 ■* T h ^ n «n p^' rvT * On ■ni- ©_ en oo_ cm" cm" en" rt" CN| rt rt rn NO NO NO 00 in" © ON ON NO_ "^ On" e* o 5 * 00 Os ^ CM oo 0^ in vo" ^ en © rt CM " K Ci O; — C On' rf CM - Cm" "e ^ © N © K c\ NO_ N£ in •- ) o in? 60- l^ ^ *- # NO ^1 69- — NO - 69- 1 rs. m o 5 ~S J I 3 to S CO s in oo en NO evi »- , 00 " 9 en © On 00 00 © en 00 TT in -^ o j > ^o OrH^ r^ o oo o c > ^r tX Tl " — ' t< R Ov r* In. On in on oo en ■? NO in N oo no t^ CS • p s& £}. ^ ^ en rt 00 —. f> r*. CM CM l^ -er !oS ~-i CV IN. a 5\ oo c o in cm" rf" rC CC CM_ rt lv._ - no* in" *t' ©" c o\ ^t eg on r > in" 00 ON t^ rt t< On' rt" CM" Xn CO" n Ov NO CM in CM i^ ^D Kin O o — H in 0\ "1 ^ ^f- oo ui c^i en in 00 CM_ N£ *-* © in" ^f -"i in" O rt f^. rt_ tj-" in" rt" tc" *r nc in" rv o co" 00 o m cm © en NO en rt f — ^O 2* » •a =^ e in 69- rt CM H g^ S5- % ** 69- tr> _o ^ p< ^ ^*" O rn N en en On © O rt in T © kr 1 in > ■>!• rt en CM en ■«1- «-* in On &s 0\ Os < 1 CM gc ^ "^ i£ $3 3 Tf l^ 00 © O en in ocj ^ o en 00 On CM On K rt rt. rt en CO Qi_Nt en_ 00 — S3 5 i kn in r^ o" in fO 5 fO oo 1% ■*■ -f tC no" en rt 4-1 VI rt ej 4 o '> l_ i 1 rt Q ^ — c rt •- O IT i QJ Q rt H Comparison of the Budge and the Average Pi Increased from an A u Q a j •o .2 rt cJ J" rt -3 u ~ 3 rt •o ^ cr C 1 X 3 ib C 1 C 3 rt V M d u a^ G I- • c • a. : e • c • u. • CO • > • o : c k. i v- C CU 1- o P3 3 u .2 u £! (A 3 .■§ O |u 3 to < _3 ■a <5 i- ^ c 'C U fe 3 C '^~ e c 3 3 rt u rt cr C 3 C 3 t I c c b 3 £ 3 rt D t e j cr E C 1 | 1 E '/ •rt^ i2 1 c [3 v u a c 3 3 Si i ■e H V -z 3 C a c 1 Interest on the City Deb Amortization Installment Redemption of the City 3 rt Si 1 C .i •K "- •SQ a N X Ca O •- 1 fvj n "t 36 O z X »— Q Z W Oh &, < i o OJ O ert '-» 01 C3 It m « S3 (fl 8 8 o 8- 00 8 0\ o o o E E7 3 ^> oo t-^ oc -6 00 vo 1 — i UO O PI s 8 3 ■* 00 8 t^ 00 — oc is e s o U — «5 a v ™ u >. c U A to • 00 c 00 -o .(/> — _ — ■ < 2; q .« = o ^> .— o\ . a. B o U Si o t/5 H c >. a .-£ O u u ■S H o. X •o c o u o •a >> „ > 0) c o 51 r" S s *° ■~ o ■p u a o m oooS^^^^o CO \0 CM CO oo NO 00 CO I" CM "<*". 0 ^ ^ ^ i O h o\ -* cn ■*■!- to co cm cm i_J 888888888£88888 oOoO^^too^OOtoONiOLoONtnLo ^r ^ co oo, q co t^ ^ a »o m o\ •* vo W «-T co" •■* "O" CO* ^* 0\" O* O Q \0" -h O" \o" CO*" O to CO IO co CM CM t-5 OOOOOOto OtoiooO^OO a?p N OsOO .. « N k fO ^ co _ O ifl O IN «-^ (O *0 O M io pT _*o ^ co* cm" *^ co" cj" \o ""J" *o co* ts in to ts CO IN CM in O co" 00 S3 r o CM if O to to to in. rh 0\ f^ O ^O O00 " co 00 *©_ ~* s s 888888888888888 2:88 to ^ Q\ io to to tN O o in 8 rN.O*OMu)COf\jc^ S^ 1 S f> K 2 1 ° Qi ^ N N >« N 0\*-h\0 «-T to i— r co oo fT *0 '^f' lorNr^OiOVOOfO CO to CM CM CM _ CM co CO* a .2 ^ o n CO c ^ « .C II fe s ,-s o = H •+■• rt L- 21 W E ■ £ .2 ° S U § > < t-. . v •« co ° — <*> •— u > 1) a o c >> ii « E B 5 o cq u iSt ■ nS U § « g *- o It y ._ o — • tn _ Jr. mh rt t/) O E o „ c 9 H Q u j Q a S 3 S ° U C3 l. 3 E ^ *j ca « v. X O < W CQ o i- o c\f 0\ in Is \Q CM 00 CM CM O ts " cm" cm" a- OMNOh t-H to C?\ t>v IO NO CO "O <— I IO O ^ to CO co h, N . ^ K . o oC d N to CO -3- CM «3- ^ _h cm" -4 cm" of S S\fo S8 » r^ cm co ^h fv tO^ lO_ tN «-h tsT On" to" co" rC CONDON to i-H o o \o " eg" of »- to •**• 8c58 a N ^ 00 w i'^ »-^ o, in O ts in co" rC cm oo co CM -H ts »-• ^H ^H ts ZS o B _g « 5 3 oj n i> - 1 - Shbok c E at H I O M 3 O k o pq Pi ts co 8^388 22 £ fe cm vd in "1 c»> © in v6 lo !S Si* K" K § On" -" ^/ IN "I OO oo in ts cm in ts vo '"' ts 00 fe o" o CO — ^h 2 s w °° ts to 00 ts cm" CM CO to £ I 8S88 ^ rr ■" oo vo in 8 8; g«*"y oc •>r c\t co ts" o\ *9- ^cm'88s J >n io q rt C7\ CO ts \S is m m cm •? o "S "? S °" tS ts oC S3- 8 00 in O ■>* CM K -c? g s" ^ tN a to" °°°,888 co in m 00 CO to CM IO o to CO CM a s 00 * s ts fM_ CM vo in Js t-s OC cm" On" ts" ts" On" S3- S o © OO \o © On oo S ^* co in S" s* o* © 2? ts CM © ^1 OO" on 8 8 CO <«- o U M a W- 4J « JW w ^ -^ a £ ^ E < n w en 3 5f m M ^ > -O C o '«> i- ; 3>i5-S •« ~ ,„ ft c 3" ^«co >, ° a o o •g'S.S "2 ~ V E M -p S C3 O .- "- O 3 3 o fc'£ a, o = -I c ,o rt '-M 3 ■o u u PC, 8" s §8 a 8 42 3 rn a on £2 on © ON s NO 8 S © 00 U-J" 00 & 3 go 1 6 z X 5 z w cm 0- <; t/J a. 3 o w O 883888888888888888 mOOm^01NO--«01NO--MinON© fO r*-* o* i Z CO ©, -r o" to" t*i On M o» on •— t tVJ- 8 S2 S00888 O *0 ?h O. ■ ~ NO "*" ON rn tf) If) H © — ' Ol 2£ Os \o no U ■o 3 8888888888888888 88888888 S8S8888 !> O rt O ^^O* N^'tN* W «0,"0 j-j" in rC on" *s n." © no" © on" -q" no rf n no" > o. q no © On ■*>- no ~ 5 to i" r; no 00 to © — Ol 888888888888888888 «8S en i/) •— i S© in to . -H 0» N. a S© 00 © . ~ to Ol en Ol © *-* o , ^r >o (S fO. 00 io >8 q -h *0 uo 00 *0 eo_ CM CM C _ % S d l fc be o c 3 J 1 « a* rt o 3 < w •o o 03 a a _c £ g PES B 3 o IS - -B >• S ■s E s g o o c2 u g 5 -a W « g x ; « g O j; p. >? 5 a « •s « .« S >; o " U c — .9 rt en O. v) Jh o U ■ — go g « Oh <3 "o^o •2 § | g-g s« | 1 M« §:§ o 3 a = E a a 3 V o >3 X O oq Q 33 < W 03 d i c i s s" $ II ►J J be*. C O •O g 5 o oo ol S *n M 0»0 4 Ov GO W O »n © to »-* oi^ oC rC no* oo pC 3(N1 N ^ tf NO ON Oi ^ o" ^-" O0 NO* «o 53- Ol to 00 *"• © «^ to N. to 00 oo CO to o* NO_ 00 fO On" » T S- :8 8 :« gN . 00 NO ■ m o 00 Ov »o m5 to O ** ^h -^ ^ rv »-r^ ir$ to" -"-t-" oT o\ PO M N ■* GO tN N (O CO N c*j *-« pi* «-* 8 8 t oo 8 :S 8 : 8 8 l->^ fO ; to O "1 in 6^ o 00 Ol On m 1^ -r X) Q m -f' if. >«■ fN] -t A M m to .— t OJ "*t t^. {4 —T of . — i M l~ o» e N S ~9 ON ^i m o\ 128 1^ r^ i^ Ov r^] U) S DO OO £> ts N -r OO « T— 1 Ol t>^ 1 -, SJ ^ of s 1^ o 8 NO r? i hs I i^-. oq -T ^r ^-< i~.' r» Pn oo' t-^ IO io W ■c 1 — 1 00 OD rf , — ; ri ^-i S M c a o ^c w >^ Ph .-: B •3 | 3 C8 K V ■o c J 1 *«-» p— o 3 r; c _o q .2 --* o "3 E tsl 0- w a .2 « vt ra '3 ° b5 o ^ U -o c to rt u > wi .5 TJ o rt a*2 W 2 to .a -o pq 43 o H 00 8 6 x Q W a, a, < a. 3 o u O o $ 8 8 8 8 00 u •a c 8888888888888888 io n co o »o N O Q ^ o o o rN. oi c\j _ fOON"500\^NO CO 00 00* O" oC "^ r c\f O" o © o © © O m © m "*t" ^NCOOOIO ' cvf oC on" ti-" iW inT ~-~ in © O no co *-" ^ H ,-H 8 8 8 m VO o\~ irT ■a- 00 a to H-1 888888888888888 §OoOOooOQOQO£PQO\ _ O 36 ^r o o ^o oo o o o rx ** ^ °^ io e>f r^ io c» u-T cT """ """ "">" Q >o '— < rC'O rg-iitcoioqocS^fJNfOf^- 1 tF © -« ^ 8 8 8 00 8 «3- 888888888888888 288 §5500000 SO*ON"lg 10 cvj" co" -J 2 E *t3 *£ u *; o >i **•< -2 v **-'■*-; "r £ '5 **-> 4> « rt c t- .2 ° *w Br* E^ E o o -E U H - •? r e El <-> 5 .0 Q MH O o o > 5 M i_ ■/ o c _c o 4> B W _ fi u o. >> Q U E . a v o i B S u B o pa Q o "H u o C pa < M « s s E *. ■0 •7 'c ° u /. B "g - ■e E rt rt D g X M 3 W C3 t/3 U s ■o < On co ro -r s w 1^ IN ON 8 a in ir. 3 On <: r^ «* On l^ t^ -1- 10 ro cc On P5 CO h. K -T O »o rC -T Cvf <7, i#a s CO NO g 1- ON OC s i ■r. Pa N^ O cc ■T- OC irf 00 O to OC S ro N in 0, in N M in 8 0. NC 8 -t- ON 00 SB cc in 'O 1 c «J lO OC O* K w o> -T Is, *n tc F* 10 n On 0C' in N On ca i-^ OC m rs \r. s N vO o\ NO CO 0-1 Tf ^Nl NO ■♦ CO »-< co" cvf On fv] NO 00 O" 0" a CM nV^ »' • • 8 :8 On On • 00 On_ : ■» co" . *° CO f% Jt" ■* 00 S2 8 "5 °o rn n q\ 00 0\ "**■ CO O rC o" iC t-C \d 0\ OO CO tN K vO CM n CO K So" *- I- K*N 2 pa 3 ~ o 5 J: ° 1 o !J P, H aa a« E B O ! o ca R$S888 in ,_ 00 Q © O "**" © VO © Q © On^ in CO^ © © On JN On" ST 3" O" co' cvi & © -^- -^r n-^ * S "»■ in cvj On 00 Cv) CO © O © •-• On t? © S © © o o ©" 1J-" in .2 tn in l« aj w J£ as u 5 .• Z u c W « « « 5 f • at ^J > "O B O in l- ••3 >^ ^ Is 3 SS * « • W o ' " "" - u B g • B .!= t- o B a, tu, < ca D .£• 'W TJ 'B u B rt bi ° £ a. O u rt Ph cu w. -0 u "O J a < — ^^ rt c .2 .2 3 u a> -O b W PL, On On © 8 44 ■n 8 3 8 r? E 3 d x Q Z a a, a, < 8 to s CM a s 5 888888888888388 §QOvOOOOO^ggg|ggOO § © o S i* n38 qio ioS. to \o u-T -^ ro n" o" "-•" rC oC «tT op © "t o* d o" »— i-t'O.-«00CO*OTt-iO'-« •■* 888888888838888 §© Q ir > O op O O >0 IT) "9- O ^, "*i "^l" t^ in" o* f**" f^ *o oC *-« ^o n <-T ^T \o in* t N N fO 8 U O ^ tv. rx tt m co «-* rt CO © m CO O O CM *© m © oj ^ 8 00 00 o o ■ 883888888888883 8 8 8 o\ O Q *o co Q °S. ■♦ O *— r in \o 3 O ^^ CM o in t^ CM »-H t^ CM oo" in o in CM" te- » ro i 1 * tC pS .7, cm CM oc 38 §s r-N. 3 00 CO ™ N s oc pi s "l CM •— — 1 IC s 9 !?Sg8 !8' co 888888888888888 O M WNO ^f* *—i CO CO in OT CM Sin CO © CM VO O 3 s ^^•QOt oo CM CO in 0\ c~- *o o CO r^* oo" r». a in CO V* a 1O00N (O « S in cm — f-T in 8888 S 8 ©_ C\ 55- '8 : oo •8 : CO • : m* : Ov" 00" 5- 8SS8888S8388838 in o © © o \n 00 O "1 in t^ 0\ M" 0>" m" iri" o* ^O* ^'" ^* Q 5^" *o" M * ^" >^ r-*nyoiOcHtsTfr-ii7JN^ro Q 2 S h- 1 * "rt on 00 00 o z 3 z w a, - S w 3 O -1- 8 8 S S 8 s B u c Rt — ©©inQOOOOcoOOO©©© iN.©©cM^r©inocorN 1 io©in©rN,© f^l oo 10 w o ^ ^ ^i ^ °o no ob cm" cm* cm* no" »-h »n in" cm" no" 00* co* On" no" in m * o\miN.c\irN'H — cmnocm* cm O cn, ooo\ \o>o co hid cm" cm i-« cm ;s • in to • in. o> • co CO . "> gj 1-H T— t ««■ 888888888 rs. Tf O ""i ---1-\©0\. io ?3 o © oo -— < lO *— < © On CO rH rH M CN, NO •*r u 5 in •a CO c ■* 3 o" CM s o -a T— * u 88S£88888888888 8888888888888 fO fO *0 «— « • © • 00 s cn CM in cm" «5- 8 8 CM O in o 00 8" £ » 8888888888888 io^Oqo© 1 *^© ' ©" On" -**■" irT vcf so" rC sd" «\f n ro c »-« 8888888888888 i 00 o o in in cm -i "~t T) l ""> \o ^* N O ct" O*" 'i r ^O ^o vd Is vo cq <&■ ro— 'Trc5\cotv>oomCMCM'^- 00 CO CO Cn, —i ;§ 8 • -+ CM • o\ NO • in in 1 co" 0\ n0 in ~S t»- ■8 8 ■ «* (N ■ 10 M* • i— « *--« ! "^ to Si c E s .2 ^ t w o c <.s •O C « «£ £ •« rt o I « (A a> w s "2 E it E o o m u a E £ o 9 o c sl M H Q .S *• £ g v a c n CO o. u O >< & * rt S E S o c U g •r < rt M- "2 4-> U 00 >-) U g t- en c W E o I o rt a> o c bo M-i C o rt u o« rt rt t/2 gj2 g Z ■II nS-S bo^i c o 2 P 3 pq > £ ■§ "H. c X rt 4 K E PQ -^-3 - >> ° _ .& ° o .: Dh fa ° ^ < cq £> S pq E •a < 1 s oo c iJ U s I 9 1 PQ d O, _c o I- M PL. jjj u. -o o c fi rt « V M-i •o = '►J rt M-t _* O rt a o _o y3 w rt (J 3 o W PL, 46 ■a a On Jl 6 z X 5 w a, < w O S!^8S8-« to to co On CO TT vn" oT On o% to CO co" vo" i— i .— * 1,291,020 5,864,981 334,757 2,789,440 27,027,110 30,528,986 21,755,242 o \o to CO :S8825o8 O co fM on • ^2 N 2> lO 0\ N • vp tt O co \o m • ©^ .— i »— «_ 0\ ^ to 8 £388 oo o\ VO CO oo »© o) t^ © to o\ 88 tC co" C\f of to ^f vo VO Ol to 00 to lO •-« oo. o\" '& m «»> Soi to o» CM tN, 00 >p pa CM o i — i OS CO' «* -r go s » -f B ^j-ono § co vo vo m ^rm oo t\ in^ ro *— i co 5 of co vo" •-" I s * o\ \o co vo* t>r io $ 8S8o3m , o^8 — Ov*om O" \0 rf" 00 —T ON vo" •-« co" «— • oi ^r x *o *-h i-** co co^ co ^ vo in in -9- «-" vo rC in »■ °-$8 o S o o! 88 o cO_ 1 CO io OJ m B ts, in 8 M i ss 1 1 §8" \O fc in a 1-' ■ — i -— " u? f-» in" U o « 8 "Sk't " o ,i! U U t/i rt 35 ~ 3 S3 T3 ■ C ccj I -a < t"i ' S 3 . m -a gwDS 1 fa «£ Bill v g«£« 3 ;S "P " 3 CJ o 3 > -O - . u S o jo 0) ■a c P*~ £ ° — ti Q a a o rt s .0 E v3 ^8SJlo 22 00 o> •* »" 5 fo" 2" 3 IO CO s to '• CO 5? of vo" • 00 CO ot O 1^ «3- » !? s in O :8 © to CO N ON • S3 s 0* BS. :8 8 to 35 . 00 5 "»• in vO^ 0" ^_T •-H » <«■ 4^- 'ONtO . to Ov 10 ^ to CO ■»■ . «■> Oj 00 • co to >3F S" SS N " rt 32 SP'E B k. 4> t- o fc w rt 5 c "i .5- rt « 1!, ° M ^ bo •= j^ -e •- 3 o J3 bSQp. •o s E E o U 6C C .S o a 1^ VC to tv) VOOC O Ov to >« VO Ov" ^ co CO P» CO ■>}■ CO vo ^t- r^ ~r£ CO" co" © © CO S t^ fO vo Ov i 9j ffi SSJ88 © to © © ^f 10 * o ov, "V M . 55 8 "i co T W ON » 2g8^88 ^ M O ^ O O fo <5 o^ ,f ^ 01 o Ov ?C m on vo co SI 0\ ir. — in ^ On » K? Ol -^ 00 On 888888 £°-8 r>, tj- co 00 to co C^CM c 8 8 •3 2 < u .2 ° ** vU CJ ^ w (/) o — — vj ,« m • - o. a U co oo 3 o U m E § o 3 « s:s PQ c 3 sa £ 8 o. • *- £1 c >-> M t„ •9 ° C « fl-> o Opa 3 6 47 CO d z H Q Z W Oh PL, 3 CO .— T ""H ca On -*-» *-* O J, H2 3 On co on" tC O .o CM (N? 8 2 8 2 -j- oo cm" » Q - Of 1 r*5 cm CO Z- e*s 00 .NO. SQ O N fO VO © O © 00 CM ■ST t^ r-l t^; <5 -J i-C cm" On" re; no" 55 On ~h cm on co o\ rr co" co on" oo" cm cm — Q ^1 IO ^O to iO CM CM © 52. *o "^ rH no_ CO cm J2 2 d? S n ^r O CO CATION NO t< Tf IT) 3 U-) 00 '-J § m O N S Q m N m -h S oo n Hotlom cm" rC o" rt sT oo" © cm cm cm co on CM O0 ""1 CM LO —T i~» tx" m-" 8S8££§ no o f~» S h> © 00 Co CM 3 OO CO 3 ^ H NO ' — < 38 8 ^8 ON r^ £-: S ^ oo • 3^ ,-. c^ ^ in r* ! fo ts On i o" ! *!2 o^" 2i O GO s ©" ""T o go © 7i '— < co 35 "1, c^ oo ^ **» *r "2.8 O r/1 I. M 1/1 ca W M-< cy l> — JS r? "3 -a << j3 £ E W T3 C Su U o o -a 3 O -= "2 J? Q SS H O rt - ~ 13 S « -Si T r3 u n '5 -a -a — > ^< "«3 5 be -r; u 3 a «J30iiou>t!J: jncLimmcQH^coU 33 8 o\ 8 o . © . 8 .H ,— » o | »-H to LO LO t^ CO ^ ! c> Tf" Tf • lO* w t>* NO PQ CM no" r— 1 »— r CNI 69- <&■ v> 81 8 r-t *-H . (M ^h" <^ io On © lO 8 : O LO 00 ■* 8 ! ^ , •fl-_ C^ °H. • S no" ^5 co • oC CM NO ^o ON CM c3 NO" , — r r- r CM 69- vt- <«- J «9- ©" cm" 888 r^ o Q CO LO o -3- CM •>!■ 8f 2 * CM a CO 83 : © i°8 CM . ■* CM r-i NO . S5? c~-T oo" co^ ^*l 5 On cm" o >> U u c E o O. rt "- 1 CM" CO 8 8888 888 8 »o CM NO . 00 r^ CM CO ' NO 00 ^H ^ • CO o co_ NO . °V •*f in 8 : io" ?-H CM 00 CO & ON ' cm" co" w- ««■ s 8 8 o o 8 s ? 8 p c a CO ' — i fs Ol I tC ^r «5 o t>i f5 ts c> c s s t U u O « 5 9 laifi. !.2jot en en h { ) is ^_, en en to C » cs n •ti p, O t/2 CU "O r- en U re ^ 5 n S a t 3 O u » S CC 8 S3 8 © © in © • © © co © • tn CM CO © \n © lo in © £ On CO *•>«. t"H CO © in no" NO !Sf ©* K" i-.' o\" : r-. vo t|- 5' CO CM ro ts 0\ CO c*5 V>- 54 •ys- 49- 48 o, H 4 d 53 X Q 55 w - cm < — 5 p u in 10 CM CO Ov — < vo" 00" in vo ON © tC on ss 8 to 2 ? 00. * IX oo" 00 CM I 5 oo ov R"S8 ci cm CM ^ 3.3 o\ CO fO ts M \fl -* 00 -*j- r^» N 'O Oh 0O 't oo 55 tn i>. r>* T3 a c 3 OO-S *j « u «J S W D3 E i- - 2 « " H "C C « « rt «* *i i — - 't "3 •- o-S C 4i ° - CO E E o "Su •V3 JB h o O rt - Cm _- v-> 8-t cs g 3 o) m "i C C « .2 .2 "> "S ,—, **M ca ^ o, — o 'ri cu ._ .y i-. "o e 4* *- 3 c S £ v o SOB d a v a. c 1 E q « E E o U M C •S .2 a* 3 O U 3 * ■ s "5 G I rt d 2 2 DM < 8 8 m 3 o a CM Tf . co • % in ^h : oo • NO co . ■* • lO Tj- . CO • r^ \o ■ y—i oo m : °° ; CO Tf ; co, ; h OOOO-n" io m ^ n CO O OO io ^f 3"" ST 2>" ^ a w o\ ob fc m^ m5 fo *— T co* *-*" '-h* o 8 8 IT) CM in 00 CM in oo °^ to ^t* in in in s ©" 00 o" CO 8' CO 8" in 00 r^ no. o. NO s tf 40- «9- 60- $8 CO o\ oo \o oo CO CO O 3" OMtNQ on 8 o CO (M CM Tf 00 n m h o co, n- 3; cm" CO o in in" On 66,4 82,8 62,1 28,2 O. SB in tj- to co r*» — — ,— T ^•" to" CM «- 32 00 O0 co O ""> t^ O CM CM to ON 8 o CO CM CM O §8 of n in h rf CO ^ 516,4 799,8 447,7 846,2 ,— i On IO P"l r-T ■* m~ cm «J- 32 s § CO Tj- co CM CM vO CO lO H iO Tj" tN. Ov CO vd" co" cm" oo" '— i t> q\ on m on Ms o 3 o 'XI C tj cu cu 5 3 c rt ^3 o, c cu a £■£« •S.y !§ So .- "O ~ l~ J3 rt 3 O a, cq •o< cu o 3 >■ -a CU l_ — rt cu O cq m rt o >, u tS MS 3 vt C d o cu '£ a a 3 „ C/2 (J « a « n a « " a H l> c/J U ■a c C i-i w o 3 T3 •0.2 rt £ u o — rt rt u cu o O rt Q eg PQ P-> 8888 op co © * O CM CM CM CO 8 O 00 CO 00 CO CM CM CM 3: in O — i © 8 CM CM o 2 5 ^-1 O CM -H t^ xr i. o t>r rC rC co f-T no" 2?f 00 0\ o ■* CO 00 CM (O fO H N Si? oo V3- a » 1-" in" cm" in 8 8888 o in © © O O in in in Tf CM O NO" CO On" no" On co •■r oo .-H CO CO -f 0\ e io o io CM oo CO 00 O0 CO 00 CO cm I>. ] CM O" ON CN IO CO o\ »-i co co * NO 8 8 9 8 O 8 © S8 00 3 00 in CO CO § CO CO O ©_ CM CM t of CO" CM co" CM V>- 8 8888 © © CM, ©, ON, NO" tC rC © cm CO ssr 8 8888 8 © O O O in © in © CM © NO" CO On" iC ©" no no co i-lCONf 8 CM . I- cu V 2 S? C 3 2 fc £ - "2 -o •as h 3 C^ s/5 O —1 ^„ u .5 .2 "u "fl » u § ca 3 O &2 3 eg O CI, « § s*a (2. •!] c >-> I— I (^ _ O CU I- C rt v O 5 a a rt o U X i c 6 bo c .9 § 3 « J 50 "c3 5* 8 00 "8 a s '« a 2 0" z 3 z w a, - 8 w O. 3 O u O 2^8S8^^So3 anoHS o o n op in oq, n q o\ ts S* t>T •■* ■ " m o\ to oo CM gToo" iJ CO O co \o O CM rS co oo m ' oo" co" CM VO r^ m o © ■o OONiO cm © oo m 8 CO f^ >0 N ■* oS_ 00_ CM 2f t>." cm" oo* co" hC cm .-< ^r in i-t & ™ "X -l a » *n in o • w co o 9 m cm c~3 1-^ co" 1-* in" ; — ON CM . CO « £8 CO CO CM -< "J- CM ^ 00 m tO CM 2 "s <— » o\ 8& lO CM m 00 in" vo in on 0,00 »— « »— I 69- 83 o So O Q\ --H t-* © -"-« hv cm" m" oo" o\ * a 3 88 3 o cm" oo oi oo — • ti- in co in 8S°8 ^ »0 fO N N O C\ NO vO in cm" i— " fo" t-s CM On MD CO CM o" CO ©" 3- CO ■<»■ "S. i ON "T CO 1- CM, §8 CO on §8 CO 388 -— i in 3. SN -H 00 r- O r-s lO N O \0 OHQt CM 00_ 00 00 co O* in Tf cm in r-*. co lO^,iON -t -o-" ,-r in ■<>■ 8 8 8 8 & «n in CM CM 00 8 8 CM in. CM in 8" I 3 8" § CO r^ r^ s .-" *9- • • «9- ««• 69- mo-* CM (0"H CO CO 8888 8888 S in cm_ SB in cm cm ■* S 12 2! — ,_ CO CO :8 T -t ■+ co m m t o oo --t in cm" 8n rs. \p ^- « NO m in on cm «-« CM --« CM —- in c^ o\ o \o in -—T vo~ ' -* CM O 00 in io o_^ t^ ^ in cm" s 8 8 8 8 CO CO s 00 cm" CM" in I in Ox, CO C>. in °V CO 5- 8 8888 § 88°.8 ^H *^ ass CO CO in 8 8 in CM in CM 00 in in in 00 CM 8* 00 cm" oo" in oo in en 5- 7, 8 8888 ? BE 8 >n S JC? -*" "ir"g-- "5.*> (7) "3 "O >s s c t3 | W •a . c ■ i"2<£ .t; r -o c SO g< U o « o •5 " -o > -a ■— -; u V t. « J US rt «J 3 O (U O O • 3 o >, U X 3 . W3 :nt of Inebri Parol. ommis! t Ho upply eanin e Ins men ar S. t CI itabl t -, -o « ""*"""■" 5 u i. o c t3 J» « ft cJ cs u H > w U « O O rt Qra 3" o< en 3 V U «j Sf' C 3 o fet/ - • - -3 TJ '«"5 «i .ft rt •c §1 J pq S Q Ph ^ § S^O B O 3 3 00 © = P5 ft 3 5 to o _ U ,rt "" Sf Q. . - O ' ov to 51 s o o 88 g IA a **• fc, vo tx i--. s r-i cO o-j CO 00 co S r— 1 eg 8 n i— ■ s 88888 to co in 00 CM m 8 to O to O MK o> i-" ov" cm" 88 o o 8 8 88 Ov r-» a S * cm o m VO to ,— , tx Q\ vo © t-^ vo CM r^ r>» r-* -•*■_ G>_ CO 00 8 rrT cm co" in" «-H ,— T o" © ^ r-* ITS to -3- CM ^ vO ©_ CM to TT & CO <«- & CO oo £ CM *A- 8 to oo 00 Ov to CM oC CO to cv Ss- to » :8 o to vo 55 in VO © en 8 co 8 Os tx © r^ ^t- © *£> O s i— i o in © in $ g o co CO 3" s'8' •— » in in 8" vo" tx ©" CM vO m J , 8. CM co^ in" of in s So- St S C „ 0*3 o w _ gji! S S^ G s u 88 — t>. o 8 8 S £ 00 in in" m 8 •>— < r^ cm" *9- 888 o U •a e 3 O U to C ■fa OJ >> 3 > u u < be be 3 M .s u C 3 u S •a c t/3 s Q 52 4_l V PS t/) W N 00 to -— O O CO CM VO 323,905 510,131 ,767,778 ON .-1 0\ in in N N * OO -H co vo co O fo O co tJ- ^- O vo ^r to t^ IO r- «_ On «-" co CO 1< -rf" CM ONVO OV CM 00 in ^~ 1" •-< 8 CM o 8 © s? ? CO o 8 o in oo to Q in ■-i O-l CO °9 ^. <5: © i-n. to >n oo o\ co O r^ cvS ("N. vO r^* ■* o Tf ■<»• Tf o_ o\ Qv" od in co" CM Cvf i-" co" 00" t-H in CO CM *o_ co ~ ■*r to in to ^> & © oo .-. Ov" vo" to o\ in vo «5- ft Ov VJ- Vi V9- «— vo Cnj -<4- O tt 'rj- in r^ vo ~l to C-l CM N 1^. VC vO X 1 1 -r 1 St " c^- C CO If. to to CO vO CM 3 r-i CM 1 1 — I c r; CO fin o 0\ '-- op -r 8 to o Ov C to Ov s in CM Ov to o to S8 00 VO in 8 Ov »— i in © to t>» •"l 00 ■*>-' -^r © 5" £ CO s r^ © » CO" o *» w»- CV1 Vi © in cm © vo 00 © i^ o t>. 00 © © vO © ■^r co oo rx oo i-H 0\ vo_^ i— <__ CO co" vo vo" in" cm in r-x cm © in OONOm H CM u o o & if .3 3 .« ^ PQ « ok c 3 O u vg in to £ oo" 8 8 c en o « c 6 bO *l 3 3 O U I o H c 3 O U C CM z> u 1 "rt O H 8 o o M u o m o O 5 o X. a 2 a Oh < 3§ ° — H 2 on 10 NO On co 00 00 © lOlO 00 N CO 0\ r>^ »- , _ ©^ r*^ ^t*" tC rC in" o\ ■orn moot a-- 88888 8 Jvj >5 n o io Tf ro_ tJ^ Tj^ (V) rtf On" of cf ro VQ N CO N th S on M 1 3$ CO CO CO lO gf on a s 8 8 8 8 8 K8 CM 8 in to in O ^ © m o in on r*» in $ in $8 ON no CM lO T no $ in CM ?s co" 5# NO O fS si cn NO T. © T p3 -T f C^J o a lO o m- -/, 00 m nt. 00 r-i M IT) ■ii w ■-H T PH & R s :8 to 38 CO CM s NO ON © CO NO • vp CO no . o VO r—i 1— > ,_ i 00 ,_, no ON ON CO Q 00 * ON ^\ • o f— » © ON Tf . lO § VO ! io" CM ON TO s CM i— « On NO §8 : » a* 3 N tr> «9- «5- NO 00 S ' 1 "IN S J2 o" S3^ S S c c • -a I 2 o c • c «j -5 o « S c s u o « -S gSHM OK O o U B S o u o CM c U U < Q H — a E 'J .9 c bo _c | c ^^ 11 c a, a V Q 'E | Q 53 1 o H o c 3 O U c c 3 O U ■o c n U i « o H c "' C tn O 3 E 4J W £ S o u n on ■*-» v—t Ov 5 3 S •C e J, 6 z S w a, a. < 5 to 8 8 8 8 8 O O © O O 8 oo S 8 * o" Tf" Ov" cm" cm lO -^ CM 00 ^ N>H H 69" 88888 8o o © o oin gin io N n O N 88888 © O m o m m N co w M -o N ro *9- 88888 © O m O ""> irj r^ ro »o cm_ cm" Q0 cm" O co 88888 iO_ t*^ CO ON c^ of oo cm" cm to \D N fO CN h o © 8 in o 8 IT) o r^ Ov in in SS $ ^t- 8 8 CO g CO ss CM 00 s CM CO & T— 1 CM r^ O t^ in in o CM NO On Ov" Ov" CM 8 cm" cm" rC o" ■*" ■* CO*" io 8- 8 vo" 69- S £ 69- in vo •o-" o" in ~^ CM 00 s* 69- O0 *!• cm" 69- 8 69- 8 ©~ CO lO 69- 69- 60- c5 8 8 8 O to 00 u-j ■* On" tn F» ^H 69 «/> 8 8 © CO 8 8 £8 CO 8 On CO CO o 8 CO © 00 o 00 to O in t-x CM CM in co. CO 8 CO 58 CO to NO r-C tC ^r" m ON 00 o oo" Rl" oC m lO Ov ts. 00 in cz> CM_ © in" co" in i>* 69- CO •*! CM co_ CM oo" ^4 S v> 69- 69- CO 69 » cm io- "*: o O cO s s S3 I a 8 e ■« cg«§S.g O u u < i- tn a 3 o u o •a rt its C EL, be H '35 •e ca d ■9 M □ 3 PL, > • "> Li 't G *c5 *~~ W C x •t; £ * C u Q 54 § s « w 8 8 8 :8 8 co 00 CO O * in CM On 8 P O • o o oo r-N. lO »o CM i-H r^ in : 8 id r^. tt Ol ao *r iO t-^ m lO »o O ^. lO^ O co CO On" § ^-T t ""> NO* co~ oi" irT ^_; CM* % m J ! r^ f>l CM TT CO ■^t E I N t^ CM ON o* «^ a CO. W- ^> <* m IO y± V* f— 1 60- u 1 "« o H ir. 8 in q in n6 *— i iO 1— \ <—* CM -^ , 00 Ov 00 S ! t^* Ol t^ On in v& in »o r>» i— ts 00 1- CM — « On o O NO cm. C? in VO CO Ov 00 • CO CM_ in »-' o. »— i "T ■ fe NO* IO , — r TT VO" co' <* **$ I 8 = 00 VO Ov CM 6> CO o Ov On I f— 4 *— •* i-T CM 69^ 69- ■* CM 60" CO 4/9- CO 69- 69- 60- cS Lfl S g ^i DC 00 »n in m -r $i *~' 8 S 5 R IO m s 1- oC M- in if. Bp 9 CO • TT VO Ov ; Nt VO ^2 oo C • O Ov Ov • vo Ov -r ■ O vo_ov CO • vo" jo j . co Q o co" 69^ "■ c 3 O U o CM K • — i 69- vo CO s 5 • : s •C in O g I .s S ^ o S a 3 O U 1 "3 ™ c 3 o U T3 C rt if u i rt S 3 a d z x »— 4 a 55 W a, < 8 > D IS. - a a 88888 8 8 O O m m ©„ »— ( \q CO*" o\ iS. 00 St 88888 88888 88888 8 CM cm o\"-«" CO l-H •— * 88888 888 88 ^ 'o Q H 3 'C 3 3 o U 2 3 U s •o 3 ■8 Q 55 u I o 4-i V £ 3 en w ft 8 8 co 8 CM CO S CM © f CO in CO a O O in 8 r-» g is ^ oo 00 in CM 8 c* 8 : *""! CM VO o VO CM O CM » in 00 V in re is CM s" t" cm" ©" CO CO CVJ CM CO o m in a : w- 55- rs CM & t-J Is CO r* CM » in VO_ *»■ W- 8 8 8 8 8 3 c^i CM 1^ © CO © 8 co_ 8 in 1 § 8 CO in 1 in 8 CM in t^ § »~< nT ©" fC —f IN." 00' ^-T CM t^ in a? 3 t-x ©. in 3 8 8 »n 8 in co \o r>. in a CO 3 a. in 8 • 8 CO Q in Q iC 5;^ »o 00 i — i CM CM ■*»■ ,_, o • 8 § © CO in 00 CM in 8 8 cm" >n fa* cm' a ^O CO co co s 5* o\ CO B 3f ^r VO t>% » 888 8 ,425 669 ,485 3 •>r •* co Ul Is « CM_ — in 3 »— » SC 3 3 O U •o c u T "3 o H in -h o rt On u On u i !r i UTf > OO Q ON 00 — - o rt Oj £& 00 88888 8$ 00 $61,200 31,900 32,900 23,000 16,150 o u o X r— 1 Q Z W Oh to 3 o a 88888 in 00 ^ <0 'I* ts ts n m tN m m h tj- m 8 8888 o SB Q 2 ° 52 Q O in Q ^ r^ co^ \D I NnS« 88888 o o O ""> in cm^ t->. in co_ r-* O ^ r- 1 ^ IO n M rl 88888 8 »' S 88888 88888 *-T t-T cm" co" \o" ^O rO co f\) h | I § g ■•§ u 3 O u •a 3 nl 3 O U § £4 a in s © r-s. CO 00 .-I o en CM i-n in co_ 0-1 m s. 8 s On tC On" co" co" ■ — Cm" s" k' CM I^ CM fl> s *0 CO CO CO -■*- si in* •-? NO .-1 fe & CO * * T 3 > 'o C/1 Q 3 k o rt Q H X H •o 3 3 (X, >, p 3 (V U U o h x rt H r^ in fo S3 1 ^ O CM e*3 s CM o 1 gj oq 8 co in i CI if. 14 c-i co •"• 8 8 8 8 8 00 —i o oo £ in in O o O O Q o Q O r~» t-s. CO T-* o\ o in >n g 8 g 00 00 *N o{ ^O in CO co^ in r-C in in 8 no" on" vO co' I— I in in O "* CM r>. tx 00 ^•O & t^ r>. <&- ^- £ in Tf VO co" ~*" m" cm 60- 00 o >< 3 3 O U 8 O in CO in CO in in CO o^ in" 69- 8 3 00_ 8 8" O o 8 * S8 00 —i S3 CM CO" CM CO r^ 0\ oT in ^9- 8 O o in" oo in ^0- 8 oo s CM t^ CO rC CO 1- 00* On 00 r-f 8. CO in CO V5- 2 : ^ * *^ '. On 8 co 8 8 8 00 r^ r>5 On in CO M3 8 CO o\ S On ■ no • 52 r-N. Q ^ O -h On ,_ tN. ^H t-N. 8 1^ • a CO On NO 00 in o\ o O o (N i-< CO 00 On y—< t*s. °°. " s in" *— * in 8" NO TT no in § co" CM NO ^NN^ nS w- cm" a S •-. On in" 00 » NO" €«- S- m M = O X X a y, Cm Cm < £8'E c - «• to in H 8 s ft, i r - "~ -s ^ *■ •■ p lO V o o in CO in •§ la- ss i.s 8^£ ^ in •-*■ CO s & ^ <0 |ts o 5 S <«> — !»1 , O .'5 6 -■5 •5 .S 3 g 3 c 3 < u «" rt 'a B u "- ■< £ (A U > Q « ■ - % ° ° *> a I- o Q Cl, M o o ttj tf) u rt u CJ U C u u a a c/5 CM t^ N © © -h —< fc~ s o S3- *-• On ■*!■ t^ 00 CO ■"-< (N (O N U) NON s 3 in 0\ in t— i s o\ ■ N T-l «<5- ■«r •* : 0\ »n co o -+ T— t r^ 8 : 4*v ftj M ■ s C g S^^2S^ n ss OMHinN Nin N ro a ^ 0\ S 2J ifi 2f r$ *>• bP vO O O fO vo co On N. W N O ^o CN <*5 ftj ■*" «-C *£ i-T S3.™ -«* - ro oo h tj- Mj\ rt N (OK Q N ^ O h K ro »0 N»n N no osoontoq oi s ad m ^5 N in LT, v£ rr m > — in « ^n N c" ^ - ^i « i< a w -T »— i g; C ■ — i 1^ O -i- Si op a t^ pg ?, K | s -f S io "•. 8 i^ N ■* ^-t » o" a »— 1 Ol -1- - — 1 ^ — * /-v o iC 'o q o a E Q v« i 1 C E O d " S « c •o.S S « M ■° « o c £ C « rt c QJ O ^ E S § o o t .2 js •£ .2 S £ § £ E 8 O u o u "J u o rt o S Pl, pq fa u S H 00 B 3 PQ 3 O X 3 O £■ 00 Z -■ t< V A a ca •" y en jjj tr. B e o a eg a a H t/3 C c u *-* a u E a H i: c a o U-, n U u G 3 IE CJ a u u 'J. u u V c **-• u <-^-< G •c u a n t (A o P tn M n .^; i ■** c en M •S — 5 i c a o c y H u c 1 -a u u 3 c o ,2 ^O C3 *n G a in u 6 c M 5 c a u H s Wj it -3 g £ -c ■0 tn ■o G CJ U "3 _3 ■e •O •6 3 3 3 U U U V 3 1—1 s c C o« uH 57 si 2 ««> •i, & J! ^ i 'G 0\ Zi ■** 1 5 i £ T 2 ~ a S a- 5^5 o •s u Z u. o 6 u a H Q Z to Ph Ph < O s 11 .3* r*» a ■** h ■*> "♦--2 °C •« & C _ rf 3 *> B-, *s- ^h 8 S"S ■*» o O .2*2 •o -s iS 5*1 *0 ni* ~~ 2 :*■ *-~ >^. tv On 8 y JS 2 2 i-5 "o © o> g 1 3 00 DO On ""> CO 1^ ■* r^ o -T IT) id ft M NO" o\" i^. -r r— t co i--. in r^ o 09 T oo" tC X On s 3 be. p NO a On s On 8 30 in .5 •— ^i 28 ■30 N in On' [^ yd in in in O -T lO in o' NO * s 9i o o T c in 'O m a.*- - * in i — i 90 O IN 1- r n O. 5 in o in On" -f o Pi c s m Q On — « T 3 OJ o o n"nj *.« = s IOIOH \o O C\ NO ^ ^ \0 CM in" * v£f IN" n o "f •"-• O oo On On Tf o in S l~N^ O lO CM tvf cT »— r '* 8S§ tN p" « PJ a. U (/) g w S! 8 13 B 9 t- M i33 S bo 3 3 « _o 2 ™ •s ^ > 3 Ph Ph < rt en J U O •)- c o -a pq Ui 8^ -H NO ^8 »' •a c o H O ;- Ph &< i? s a o t»3 in IS en in 1- 00 M "l 8^2 s N o 1 1 o. oc f^ q en 6J pa o" -T On OO CnJ rn o o K 1 — 1 oi * o 2 £ 1 5 6 X (—1 Q 2 W PL, < 0> 1*1 to CO Ox s to 00 c3 8: 9 r^ t^ ▼j- -T s kn l^ NO CO ga co t^ t-** M * g '." ? CO o §8 3 3 ir> O so 8S.g CM 00 ^-* «»■""■* 2 g 00 £5 o § »o 88 in n M S o o "> C 5 v $ •= 1 E B u M c «5 Q .2 m c ■o « « H ^ .2 o .-: D « o-s .. hi* W S c u S 12 £ V C .5 — wort « OS Q > •G 2 o K op •—I ■n 1 1— » 00 NOS £ 83 in £! ■* t-N. O f(Oio ©\ CO _> •5 11 & g-a" c*> It n. s 00 © - to a » S a (3 00 o 00 in ^~ l Tf IT) CM en SI £ en" CM o" cm t-~ in ^ """i *— 1 in" . en CO 1— 1 ■— < o" »-H t0- to- in NO — ■ ITi NO oo r-~ 00 a £3 r-v io ,—t irT t^-T 00 Tf 00 O Cn io o^ \o iW s "S. < „ 2 & a. o '5 U O bo "^ 3 en in M « 1 bo a ti p. i 6o-5 O 3 o PQ Pi I 3 C C < 3?U o. o •E U o a; e? E TO » in r>» vo O tN» CO E - 2 to 00 o" ov 00 00 sf ht^ **i *-h *»■ «9- vc vo K OS ffi CO r^ CM O * to ? "I to ss tr CO CM s »-< ■<*• t-s. -h~vO" V o s. I-H Vt ^J- to CO CO kg 8? *0 Cvf lO 8 8 (VI f*5 CO i-H o 3® vo CO Ov CO to •* vo" CO- CO CM 8 8 8 «t* o z 3 z w a, Oh < On 00 S8 00 VO Ox r^ 8S CO o o\" oo" CO CO 8 8 £ 8 8 3 a. o a. bo .o o S B. o « -2 re 2 S "3 < 3 a i» «= S _ O. 3 V - OS o ci re re .§ X O 1 I Oh < > < I c o E .c . a 3 V n os t^ 00 -H So *» CM CO 8 0\ ■» CM to cm" g to tn- o\ 2 to" 8 S si to CO to •*!■ vO cm CM r>._ to" Bl CM 8 o CM o * vO- to CM 60- 8 88 to \o ON CM * I *4- 8 V, e £ a 8 VO CM o_ 8 «— i *9- o. -s Sis s "a < h 2 a c o •5U o v S?.i £ 2 H 5^ 3 U O _ U « _Z < t_ I o 8 S,-8 S Cue 5 a Ch < c »; bo s o -o o . *" •= « c o •o c s s rt ■§■ £"* re v <2 bo c •o o O. O v; a « .5 fc* <_. *j 'Tf o o o. ^ c "C u *o o a; . S -o « c £ c .3 C. '" *- ■— cj ■i. '- .,. •" Si « >> OS S — I o r 1 £ Oh g re « ■ re "E g tn re E c «os a - bo . > C V V a ■- .§ : M IC bs „-© o .a ."» <" ' b2 J< il ' o "- i £>^ .2 c B tea a H o o OS U u bo bo bo E c c ■S -5 '^ re re « E E E 3^ 82 1 ■ £■ £• 2- <=»• re re « re •s fl •?. •?. CO g g g CM S * 2K 8\ on i-H •— ' "-H »-H *-H J J J J J 63 a V. < z =1 to U 3 3 •I £ :=<* h •*• ^ Z • pH A H On g ti r— 1 u 1 00 ft. H 0Q '-- M — I k H ■2 s s te! I 3 & d 5 o S 3 3. O. O V bo 1 u o w- P- 00 m 8 O 00 0\ •*■ M-" rC fO oo -*" -h" 49- to t^ iO CO O T oo" o" r^ «— « 00 u-) to m O ^H o o 43 ro r^ r^ tr o i^ vo r>T o 43 T- cm ,_,* -t- 14 1 ^r f-( «- SCO m tJ- On m O vO CM eg oo in in 4 ™ * tv o o 00 £ m O O 8$ lO Q 3 CM M CO O CM oo o •o 0\ oo_ «— * cm" ■*" oo" lO u-) o\ O 00 *-H » Si O in Tf in 0\ ro eo r^i Q 8S 00 S_ » S §8 O Os "* O VO to*)- s So 0\ 1^ o o lO tM -H OO o 8 ^-." vo" VO & Si 6 (O O • o -a U « o Sf.E s & o a S3 U < h 2 S. tn *-* 5 D- o J3 rt a a, o Cm (J _rt K & -a o rt a u 2 8. o. o ■s U J.-5 QS H o c o. < Q0J « *, « Oh < 03 64 ho 9 x jj . o "-. On rs. Si = »» s' o — • oo "■> S I of — — >o »*• On ^f Q\ 5! 3 § X © H o 5 5 *© I ss O 00 So 00 3 £ gf 83 ON on CM CM CM "sr cm •o cm cm s r^ ■* CM oo • in o oo lO cm • * 1 6 x 5 z w cu ft, < 00 88 S o o p.4 O 00 CM j- CO no" o •s a O rS = U < u — "J ■S u i: o a a q U {ft X = D CO ^ 5 E K a s "a O rt = U < u £ & « *■» C r o "fl U u « J ec - — u o. Ph < o E » X o S Ch < a % X <=• •■= ■~> *-» 56 o I ° x - a M o fi K •3 B •d « O tfi ■ ~ u a « H u or o ~ - o 7 SS « ° ,0 titj ti B v e u u 05 q 5 . x 65 M. B. Brown Printing & Binding Co- New York.