LIBRARY OF THE University of California. Class Digitized by the Internet Archive in 2007 with funding from IVIicrosoft Corporation http://www.archive.org/details/citygovernmentofOOmattriCh THE CITY GOVERNMENT OF BOSTON. BY NATHAN MATTHEWS, JR. MAYOR OF BOSTON, 1891-1895. A VALEDICTORr ADDRESS TO THE MEMBERS OF THE CITY COUNCIL, JANUARY 6, 1895. OF THE UNIVERSITY OF BOSTON: ROCKWELL AND CHURCHILL, CITY PRINTERS. 1895. 35 /vl ^ Gi.^..., CITY OF BOSTON. In Board op Aldebmen, January 5, 1895. Ordered^ That His Honor Mayor Matthews be requested to cause fifteen hundred copies of his valedictory address to be printed and bound ; the ex- pense to be charged to the contingent fund of the Mayor's oflSice. Passed. Approved by the Mayor, January 5, 1895. A true copy. Attest: J. M. Galvin^ City Clerk. \y^^A.: Of TH€ UNIVERSITY OF TABLE OF COIS^TENTS. Introduction Chapter 1. — Section Organization of the City Government 1. General Outline .... ♦• 2. The Executive Department . " 3. The Legislative Branch •• 4. The Board of Street Commissioners ♦• 5. The School Committee . •• 6. The Board of Police . •• 7. In General Chapter 2. — Accounts and Reports . Section 1. Department Reports •* 2. Financial Reports .... " 3. Difficulties of Investigation . Changes effected .... Estimates of Income The Monthly Exhibits . Other Changes .... Chapter 3. — Expenditures and Revenues. Section 1. In General .... •• 2. Current Expenses and Annual Revenues •• 3. Additional Sources of Revenue •• 4. County Expenses •• 6. The Tax-limit •• 6. Valuations . Chapter 4. — Indebtedness . Section See Appendix, Table I. The tax rate during the past ten years has been as follows : 1885 $12.80 1886 12.70 1887 13.40 1888 13.40 1889 12.90 1890 113.30 1891 12.60 1892 12.90 1893 12.80 1894 12.80 » 1888-9, 1889-90, and 1890-91 ; also in 1885-6. See p. 49. ' Which has indirectly been of assistance to the other departments in permitting a large reduction in the charges for fire hydrants, and thus releasing for general muuic- ipd,l purposes money previously taken from the tax levy for the maintenance of the water- works. * Owing to an increase in the number granted, based on the growth of population. * Due to increase in valuations. 32 Valedictory Address. Some saving in expenditure can, perhaps, be effected in the various departments, but it is not likely that a great or per- manent gain to the city treasury will be realized in this way. The revenues of the coming year, 1895-6, available for department expenditures are estimated at $10,914,814, which is about three hundred and fifty thousand dollars in excess of the department appropriations for 1894-5. The departments of Parks, Schools, Police, Hospital, Library, and County will need more money than in 1894 ; while smaller appropriations than those of last year will, I think, be sufficient for the departments of Public Grounds, City Clerk, Mt. Hope Cemetery, and Streets^ On the whole it should be easier in 1895-6 than in any year since the limitation of the tax rate to keep the expenditures of the city within its income. Section 3. Additional Sources of Revenue. Besides the prol)able growth of revenue from the ordinary sources noted in the preceding section, it would be possible to in- crease the income of the city very much if the Legis- lature would impose a direct tax on legacies, or otherwise relieve the city from the burden of sustaining an undue share of the cost of the State courts ; or if it would author- ize the collection of annual fees from the various corpora- tions and private persons to whom privileges to use the streets are granted. The Board of Police has the power to add $500,000 to the annual revenues of the city by in- creasing the fees for liquor licenses; and the Legislature can accomplish the same result by abolishing the limitation in the number issued. Eventually, there should l)e a revenue from the subway. The substitution of the assess- ment plan for the system so long in vogue for building streets and sewers out of the public treasury would save at least half a million dollars yearly in the net payments from income and borrowed money for street improvements. Section 4. • County Expenses. The expenses of the county of Suffolk, all of which are borne by the city of Boston, but over which the city authorities have practically Expenditures and Ee venues. 33 no control, are increasing much more rapidly than the department expenditures of the city proper. The expendi- tures for the county of Suffolk in the fiscal year 1885-6 were $416,970.08, while the appropriation for the current year 1894-5 was $570,000, which will be exceeded by about $50,000, making a total expenditure for the year of about $620,000; an increase of about $203,000, or 48.8 per cent., in nine years. The expenditures of the other departments have increased from $7,648,952.94 in 1885-6 to $9,935,686 originally appropriated for 1894-5, which will be exceeded^ by about $200,000, making a total department ex- penditure on account of the city during the current fiscal year of about $10,135,000, an increase of $2,486,000, or 32.5 per cent. Nor is this all, for during the ensuing fiscal year the expenditures for the county of SuflTolk are likely to exceed materially the amount expended this year. The reason for this excessive rate of increase in the county expenses is to be found in the fact that the business transacted by the Supreme Judicial and Superior Courts in this city is increasing at a rate out of all proportion to the growth of population, which, roughly speaking, is the measure of the necessary increase in the general department expenditures of the city.^ New sessions are being continually ordered by the Legislature or established by the courts ; and I am informed by the Chief Justice of the Supreme Judicial Court and the Chief Justice of the Superior Court that in their opinion fully one-half of the judicial business of the Commonwealth is now transacted in this city. This concentration of litiga- tion in Boston is due to the law governing the venue of transitory actions, which enables attorneys all over the Com- monwealth to take advantage of the greater facilities for transacting business, of the more constant presence of the judges, and of the larger verdicts which are returned by Suffolk County juries, to bring their actions in this county. * Owing to transfers fi'om surplus revenue. 2 The estimated present population of the city is 500,000, an increase of 110,000, or 28 per cent., over the result obtained in the State census of 1885. 34 Valedictory Address. The new court house, covering four times the area occupied by the buildings formerly used for court purposes, is already crowded, a result largely due to the unexpected increase in business. The expense of maintaining the new building in proper repair will also be considerably more than the amount expended on the old buildings for this purpose. The tax limiting legislation of 1885 prohibited the city of Boston from raising by taxation for municipal purposes (exclusive of requirements on account of the city debt and the State tax) a sum greater than nine dollars on the thou- sand of the average valuations for the preceding five years, less abatements ; while other cities Vvere allowed to raise by annual taxation for municipal purposes a sum equivalent to twelve dollars on every thousand of the average valuations for the preceding three years, less abatements, and were in addition permitted to raise the requirements on account of their city debt and State and county taxes. ^ Inasmuch as the expenditures of the county of Suffolk were municipal expenditures of the city of Boston within the meaning of this law, the limit of taxation allowed in Boston was in real- ity less than that allowed for other cities, not only to the extent of the difference between nine dollars and twelve dollars on the thousand, but also to the extent of the ex- penditures for county purposes. This inequality was partly removed in 1887 by a law which permitted the city of Boston to raise for county expenses a sum not exceeding $425,000 a year in addition to the amount permitted under the statute of 1885.^ The law still discriminated between Boston and the other cities of the Commonwealth, as in the case of this city the amount that could be added to the general taxes for county purposes was limited to $425,000, while other cities and towns were permitted to add the actual amount of the expen- diture for county purposes. This discrimination is under- stood to have been based upon the fear that the city authorities of Boston, who themselves had the power to levy the county » Stat. 1885, chap. 178. * Stat. 1887, chap. 281. Expenditures and Revenues. 35 tax, might make the annual appropriation for county purposes larger than necessary, transfer the surplus to the use of the municipal departments, and thus effectually evade the law limiting the rate of taxation. The limit was therefore fixed at $425,000, which was the appropriation for county ex- penses for the fiscal year 1886-7. This theory, however, omitted to take into account the inevitable increase from year to year in the expenditures for the county of Suffolk, which, for reasons stated, has been greater than anticipated. Under these circumstances, attempts have frequently been made to induce the Legislature either to allow the city to assess in the annual tax the entire amount of the county ex- penditures, as well as the amount allowed by the law of 1885, or else, if it was still thought desirable to impose a limit on the county expenditures, to increase that limit above the $425,000 allowed by the Act of 1887. I have never be- lieved, however, that these applications were wise, and have objected before committees of the Legislature to the passage of any law Avhich, by increasing the amount to be taxed for county purposes, would indirectly increase the rate of taxa- tion for current expenditures beyond the limits fixed by the Statutes of 1885 and 1887. It is possible, with economy and constant watchfulness, to administer the business of the city and county within the rate of taxation limited by these two laws ; and that limit should not, in my opinion, be increased. I do not, however, disagree with those who consider the present situation unfairly burdensome upon the city, which, through the operation of the laws relating to the venue of transitory actions, is obliged to pay an undue proportion of the expenses of litigation in Massachusetts ; but the remedy for this condition of affairs, I conceive to be, not additional taxation of the citizens of Boston for the convenience of litigants from other parts of the State, but a readjustment of the judicial expenditures of the Commonwealth upon some basis which shall not impose upon the people of this city the cost of trying cases in which they are not concerned . 36 Valedictory Address. The recent decision of the Supreme Judicial Court con- firming the constitutionality of the law of 1891 ^ imposing a tax upon legacies and successions, and the large financial results which have accrued to the State of New York through the imposition of a tax upon direct as well as collateral inheritances and bequests, point out a way by which the burden of our judicial expenditures can be diminished in amount as well as distributed more equally than at present without any increase in the amount of annual taxation. The law of 1891 should be amended upon the lines of the New York statute^ by including direct inheritances, devises, and bequests within its operation; and the taxes thus collected should either be paid directly to the treasurers of the several counties having jurisdiction over the estates, or to the Com- monwealth. In the former case, the city of Boston would get the full benefit of the tax upon the estates of persons resi- dent within its limits ; and in the latter case the Common- wealth itself should assume the judicial expenditures of all the county courts, defraying them so far as possible from the tax on legacies and successions. If the latter plan is adopted, the city of Boston will no longer be forced to contribute an undue proportion of the judicial expenses of the Common- wealth, and on either plan the burden of taxation for county purposes to the people as a whole will be materially lightened. Section 5. The Tax Limit. The tax limit imposed in 1885 permits the city, with the additional $425,000 allowed in 1887, to raise all the money needed for the current ex- penses of the Government, if administered with economy and vigilance. I have seen no reason to alter the opinion expressed to the Legislature in 1890,^ and frequently since, that no change should be made in the tax limit. Much can be said in favor of abolishing the limit altogether, but nothing at all, in my judgment, in support of a higher one. An increase of a dollar or a dollar and a half in the 1 St. 1891, ch. 425. 2 1 have at various times petitioned the Legislature for the passage of such a law, tut the opposition to it has hitherto been sufficient to defeat the application. 2 In an argument before the Committee on Cities February 27, 1890. Expenditures and Revenues. 37 thousand would give the city from 1800,000 to $1,200,000 per annum more to expend than ean now be raised ; but there is no real necessit}'^ for the increase in municipal service that such a sum would pay for, and there is every reason to fear that most of it would be frittered away on increases in the number and salaries of the city employees, or on unneces- sary local improvements, and that in the end no benefit would be received commensurate with the increase in taxation. Something might be said in favor of adding a dollar to the tax rate for the purpose of increasing the sinking-fund for loans outside the debt limit, or for the purpose of borrowing so much less ; but no good reason can, in my opinion, be assigned for increasing the present burden of annual taxation for general municipal purposes. Section 6. Valuations. The valuation of real estate for purposes of taxation is one of the most important duties of the municipality, and is in charge of a board of nine principal assessors, supported by seventy-two assistants. This work is judicial in its character, and therefore removed from the control of the Mayor, who would not be justified in forcing upon the assessors his personal views of the manner in which they should perform their statutory duties. I am of the opinion, frequently expressed, that there is a systematic undervaluation of suburban and vacant lands, which results in a higher tax rate than ought to be de- clared, and in an inequitable distribution of the burdens of taxation. Real estate in the business portions of the city, in the older residential parts, on the Back Bay, at the South End, and in Charlestown is assessed at from 60 to 90 per cent, of its value, while vacant, unimproved estates in the suburbs are assessed at from 25 to 60 per cent, of their market value. This, of course, is an opinion merely; but it is an opinion founded on special opportunities, both private and official, for drawing a correct conclusion. And not only are suburban valuations low in comparison with those placed on other real estate, but they are relatively 38 Valedictory Address. lower to-day than in the past ; that is, there is a greater dif- ference between the assessed and real values of this class of property than there was fifteen or even ten years ago. The amounts paid for our park lands between 1877 and 1884 exceeded the assessors' valuation by 18| per cent. ; the amounts paid between 1885 and 1890 exceeded the valua- tion by 66| per cent. ; and the excess for the last five years (1890-1894) has been 8832g2_ pe^. ^ent-i Lands recently purchased by the New York, New Haven, & Hartford Rail- road Company have cost 77 per cent, above the assessors* valuations. Nine estates near each other were off'ered to the city in 1893, in response to advertisements for the de- partment of Public Grounds, at from 47 to 497 per cent, above the assessed values ; and the recent attempt to procure a site for a trade school has brought forth a similar result. A like experience constantly attends the eff()rts of the School Committee and other departments to obtain suburban sites. It should be borne in mind that since 1890 the taxpayer has been protected against overvaluations by chapter 127 of the acts of that year, providing for appeals from the assessors of taxes to the Superior Court. Prior to the pas- sage of this law the property owner had no redress from the assessors' figures, except an appeal to the County Commis- sioners, or, in the case of Boston, to the Board of Street Commissioners. He has now an appeal to the courts of law, with all that that implies. It is a significant fact that no such appeals have ever been taken from the valuations of our assessors. This is proof that they are not excessive ; and 1 The exact figures are : Period. Assessed value. Amounts paid without interest or costs. 1877-1884 $1,387,588 50 591,576 39 1,113,357 65 $1,646,629 67 996,568 65 2,094,505 41 1884-1890 1890-1894 Expenditures and Revenues. 39 the figures given tend to show that assessed values are, in fact, much lower than they should be — particularly in the case of vacant suburban lands. The question is not so much one of absolute or total valuations, — for a low valuation and a high tax rate are the same thing in the end as a high valuation and a low tax rate, provided all property is valued on the same basis. The real question is equality of valuation, and in this respect it is submitted that the owners of undeveloped suburban prop- erty in this city enjoy an unfair advantage over the rest of the community. The discrimination in favor of vacant unimproved land works injustice to all who pay taxes on improved real estate or personalty, and also to those who are assessed a poll-tax only, for they pay substantially in full. Farms and country estates should be assessed as available for building lots if they have in fact a market value for that purpose. To value such lands solely with reference to their present use is a violation of the sworn duty of the assessors to make " a fair cash valuation of all the estate, real and personal, subject to taxation."^ The last man in the community whom the tax-gatherer should favor is the owner of vacant land who makes no im- provements at his own expense, but allows his property to lie idle, preventing all the while its development by others, in the hope of reaping in the end an increment in value un- earned by him and due exclusively to the enterprise and activity of others, and the growth of population. The speculator in vacant lands is everywhere a hindrance to prosperity, but he is the special curse of this community, where he not only controls the course of legislation ^ and the action of the City Council, but also the assessment of taxes. The general tax laws of the State are as injurious to the prosperity of the city to-day as Mayor Quincy considered them in 1828 ; the double taxation of many classes of per- sonal estate is driving wealth and business away more rapidly * Public Statutes, ch. 11, $ 45. * See chapter 8, § 3. 40 Valedictory Address. than ever ; but the heaviest and most inequitable of all the burdens that the general taxpayer in this community has to bear are the obligation to pay the entire cost of streets laid out and built in the suburban sections principally for the benefit of individual land-owners, and the failure of the assessors to place a " fair cash valuation " upon suburban land. Indebtedness. 41 CHAPTER 4. INDEBTEDNESS. Section 1. Definitions. The expressions " debt," "gross debt," and "net debt" are not used in the same sense in all systems of municipal book-keeping. Sometimes temporary loans issued in anticipation of taxes and payable within the year are included, and sometimes not. In some systems loans authorized but not negotiated are included, and in other systems they are excluded. Sometimes all the cash in the city treasury is taken into account, and sometimes even unliquidated assets, such as real estate, is deducted at its estimated value in figuring out the net indebtedness. By the expression " net debt " is generally meant, however, the balance obtained by subtracting from the gross debt all liquidated assets of the city applicable to its redemption. The system in use in Boston from an early period is to in- clude in the gross debt all outstanding loans, notes, scrip, and other negotiable or registered obligations, not issued in anticipation of the taxes and payable within the year, and to include in the means of redemption all liquidated assets or property which is pledged to the redemption of the debt ; the net debt being found by subtracting these means of re- demption from the gross debt.^ > The " net debt " of towns and cities, defined by St. 1883, chap. 127, is ai'rived at by taking the gross debt of tlie city, deducting the amount issued for water purposes and also the amount of the sinking-funds. The "net indebtedness" of the city of Boston used as a basis for determining the borroAving capacity is reached by deducting from the gross debt all water loans, all loans authorized outside of the debt limit of 1885, and also the moneys and investments in the hands of the Commissioners of Sinking-Funds applicable to loans inside the debt limit. It is obvious that neither of these two kinds of " net debt " has anything to do with the real net debt of the city, as both of them leave out of account all water scrip and bonds, and one of them omits all loans issued outside of the debt limit. More- over, neither of them include in the means of redemption anything beyond the moneys and investments actually in the hands of the Sinking-Funds Commissioners; whereas, as a matter of fact, securities in the hands of the City Collector of Bostoa 42 Valedictory Address. In the means of redemption are thus included the cash in the hands of the Sinking-Funds Commissioners, and the other investments of the sinking-funds, as well as notes, bonds, mortgages, betterments, assessments, and other liquidated obligations in the hands of the Collector, which are applicable or pledged to the payment of debt, and are to be handed over to the Commissioners of Sinking-Funds when converted into cash. Section 2. Increase since 1890. While the exact net debt of the city at any given date is therefore easy to com- pute, a comparison of the real increase of indebtedness in one administration with the increase in another is not an easy matter. Such a comparison is complicated by various conditions : the amount of cash on hand derived from loans ; the amount of loans authorized but not negotiated ; the amount of the expenditures rendered necessary by the acts of previous administrations, but for which no money had been provided ; the amount of expenditure necessitated by the acts of the administration in question, for which money must be borrowed in the future ; and the amount of State loans, the interest and sinking-fund requirements of which are paid by the city.^ On December 31, 1890, the gross debt of the city was $55,440,561.06, the means of redemption $24,381,864.08, and the net debt $31,053,496.98. During 1891 there was no increase in the city debt — mean- ing net debt — for the reason that the change hi the fiscal year effected that year enabled the city to procure from the tax levy a large surplus above the amount needed for the current ex- penses of 1891-2 ; and this surplus was used for certain per- are, g^anevsWy speaking, as certain of collection and application to the redemption of thS debt as the investments of the Sinking-Funds Commissioners. The real net debt of the city has from the earliest times been held to be the gross debt, less all cash and other liquidated assets applicable to the redemption of the debt held by any committee, city official, or Board of Sinking-Funds Commissioners ; and the statements of net debt have been made up upon this basis at the close of each calendar and fiscal year. 1 The annual assessments on account of these loans are included in the State tax, and represent moneys borrowed by the Commonwealth for local armories, for the Metropolitan Sewerage system, for the Metropolitan parks, and to secure the abo- lition of certain grade crossings. Indebtedness. 43 manent improTements for which money would otherwise have been borrowed. During 1892 there was also no increase in the debt, a result partly due to the fact that the City Council of that 3^ear attempted to use the borrowing capacity of the city for purposes which did not meet with executive ap- proval/ and partly to the fact that the new buildings for the City Hospital and Public Institutions, to which a large part of the loans authorized that year related, could not be so pushed as to require much money until 1893. In 1893 and 1894 a considerable increase in the debt took place, the principal causes having been a change of policy respecting the completion of tlie park system, some unexpected oppor- tunities for street widenings, the failure to sell the old Public Library building,^ and the interference of the Legislature with the street-construction law of 1891. The gross debt of the city on December 31, 1894, was 158,654,211.56; the means of redemption, $22,160,347.14; and the net debt, 136,493,864.42 ; an increase in four years of $5,440,367.44. Section 3. Special Reasons for the Increase. K special reason mio^ht be assiijned for this increase in the laro^e sums of money which had to be borrowed during the past four years to meet what may be called the legacies of prior administrations, handed down in the shape of work to the execution of which the city was committed, but for which no money had been provided. These items ^ would ' See veto messajre of May 24, 1892. -This property was supposed to be worth $1,00(7,000, and has been in the market for nearly a year. Its proceeds are pled<>-ed to the sinking-fund for the debt created to buikl the new Public J^ibrary on Dartmouth street. * As follows : Year in which the Money borrowed Object. city was committed between Jan. 1,1891, to the work. and Dec. 31, 1894. Cochituate Water-Works 1846 $1,570,000 Parks 1875 4,600,000 Improved Sewerajre 1877 300,000 New Library Building 1886 989,000 Roxbury High School 1887 87,000 Stony Brook 1887 68,000 Commonwealth Avenue 1887 660,000 New Court House 1887 521,000 Departmejit deficiencies for the fiscal year . . . 1890-91 340,000 Total $9,140,000 The amount charged to parks does not include the sums borrowed on account of the North End park taken in 1893 ($150,000), and on account of the Brighton play- ground taken in 1894 ($25,000). 44 Valedictory Address. account for $9,140,000, or almost double the entire in- crease. All such arguments are, however, more or less fallacious, for the reason that every administration inherits a certain amount of borrowed money, leaves behind it a certain amount, has or ought to have a certain amount of property to sell, is obliged to finish up a great deal of work to which the city has been committed in previous years, and itself leaves uncompleted projects behind for w^hich no money has been raised. Section 4. Loans authorized, hut not issued. It is par- ticularly misleading to include in the net debt all unnego- tiated loans. ^ Every administration ought to leave ample authority to borrow money behind it ; and the money should not be borrowed in advance of the necessity for it, as the city has to pay about three and a half per cent, per annum for interest, and receives only about two per cent, on its bank deposits. If, as must be the case, public works are authorized, the construction of which will take a number of years, it is better to obtain the authority to borrow all the money needed, and only issue the loans from time to time, as required, than to borrow it all at once, or fail to procure the right to issue enough bonds to complete the work. A special effort has been made by this administration to secure from the Legislature and the City Council the * As was done by Mayor Cobb, who in his valedictoiy address figured out that the debt had been reduced during the three years of his administration by over $500,000. The fact, however, is that during those three years the actual net debt of tbe city rose from $21,176,398.13, on December 31, 1873, to $28,277,032.96, on December 31, 1876, an increase of $7,100,634.83. Deducting from this figure the increase in the net debt due to the annexations on January 4, 1874, we have still an increase of $3,972,994.23 in the three years. The fallacy of taking into account the loans authorized but not negotiated, at the beginning and end of the period in question, while leaving out of account the cost of works begun without providing the money to complete them, is further shown by the fact that during these three years the city was practically committed to a system of public parks, to the construction of the main drainage works, and to the extension of our water-works along the Sudbury river; enterprises which have since cost $25,000,000 more than the amounts provided for them prior to December 31, 1876. Indebtedness. 45 power to issue from time to time as required all the loans needed for the completion of the public works to which the city is committed. The loans authorized and not negotiated December 31, 1894, were as follows : Date of Order. Oct. 24, 1891, April 26, 1893, May 17, 1893, Feb'y 1, 1894, Feb'y 12, 1894, June 8, 1894, June 25, 1894, July 12, 1894, St. 1894, ch. 548 Object. Inside of Debt Limit. Library building, Dartmouth st. Additional supply of water . . . . Public park. Wards 6 and 7 . . . New buildings, City Hospital . . Charlestown bridge Public parks Laying out and construction of highways Columbus-avenue extension Rapid transit $150,000 00 300,000 00 740,000 00 300,000 00 $1,490,000 00 Outside of Debt Limit. $200,000 00 1,800,000 00 1,000,00000 1,000,000 00 50,000 00 $10,950,000 00 The City Council can also authorize a further loan under St. 1891, chap. 323, for the laying out and construction of highways, of $747,162.91 ; while the borrowing capacity of the city under St. 1885, chap. 178, and St. 1891, chap. 93 was on January 1, 1895, $2,509,074. On that date loans amounting altogether to $15,696,236.91 could be issued without further action of the Legislature. If any one deems it proper,^ in calculating the increase in the ne^ debt during a given period, to include loans author- * No regular statements wei-e printed of loans authorized but not issued uhtil recently, when, for the convenience of the Mayor and other financial officers of the city and for the information of the public, such a statement was incorporated in the monthly exhibit of the Auditor, first appearing in that for December 31, 1892. These statements have been thought by some persons to indicate a change of system, and the suggestion has been put forth that it was something altogether 46 Valedictory Address. ized but not issued on the theory that money must be bor- rowed for work begun during the period in question, it is necessary, of course, to omit all loans intended to pay for work which has not yet been ordered, and which may therefore not be undertaken, and to deduct all moneys borrowed during the period to complete works begun before it. If such a calculation were made at the present time, we should begin with an actual increase in the net debt of $5,440,367.44 ; add to it the amount of loans not yet nego- tiated needed to defray the cost of work to which the city is actually committed through the acts of this administration, namely, $7,440,000,^ and deduct the $9,140,000 borrowed on account of work previously ordered. This calculation would result in an apparent increase in the net debt of $3,740,367.44. A still more complicated calculation might be made by taking into account the cash on hand derived from loans at the beginning and end of the period in question.^ But these calculations are unending, and, to a great extent, misleading. The important point is the actual increase or decrease in the net debt as it appears upon the Auditor's books ; and if further considerations are to be taken into account, it would appear to be sufficient to scrutinize the purposes for which bonds have been issued during the period new to refrain from borrowing money as soon as authorized. This, however, is not the case, as probably no date could be picked out for many years on which the city did not have the right to borrow a large amount of money on account of loans not then negotiated. Thus, the amount of loans authorized but not issued, on December 31, 1872, was $4,077,000, without counting the loan of $20,000,000 to rebuild the burnt district, which was subsequently declared void by the courts; $4,086- 000 on December 31, 1877; $3,298,500 on December 31, 1882; $789,000 on December 31, 1890 ; and so on. 1 North End park $150,000 Hospital 300,000 Bridge 740,000 subway 4,950,000 Columbus avenue, etc 1,300,000 $7,440,000 2 The cash on hand derived from loans December 31, 1890, was $3,480,401.38, and on December 31, 1894, $2,029,084.52. Indebtedness. 47 in question, and to consider the character of those unexe- cuted projects to which the city has been committed by the acts of the administration in question. Section 5. Loans issued since January 1, 1891. The use made of the city's credit during these four years is shown in the following table, which gives the purposes for which bonds were issued between December 31, 1890, and December 31, 1894: LOANS ISSUED BY THE CITY OF BOSTON BETWEEN JAN- UARY 1, 1891, AND DECEMBER 31, 1894. {Exclusive of temporary loans in anticipation of taxes repaid during the fiscal year.) Cochituate Water-Works $1,575,000 Sewers 457,860 Improved Sewerage 300,000 Stony Brook 68,000 Paving, Street Construction, etc 1,957,940 Street Widenings, Extensions, and Changes of Grade 882,500 " Laying Out and Construction of Highways " 1,500,000 Bridges and Tunnels 343,300 Rapid Transit and Charlestown Bridge 60,000 Parks 4,775,000 Public Grounds 100,000 Public Buildings and Sites : Suffolk County Court House $521,000 School-houses and Sites ' 1,773,025 Fire Department 175,000 Police Department 25,000 Public Institutions 804,500 City Hospital 778,500 Board of Health 50,000 Public Libraries 1,044,000 6,171,025 Ferries 53,000 Quincy Market 10,000 Department Deficiencies of the fiscal year 1890-1 340,000 Tug-boat for Sewer Division 25,000 Total $17,618,625 48 Valedictory Address. Section 6. Means of keeping the Debt down. In view of the steady increase in the city debt, it should be the aim of every administration to keep it from expansion except for absolutely necessary purposes, and to adopt every proper method of reducing it. A vigorous and fearless use of the veto power is neces- sary. During the past four years 241 loans or items in loan bills, involving an aggregate expenditure of $2,683,375, have met with executive disapproval. Applications to borrow money outside of the debt limit, whether emanating from the City Council or members of the Legislature, have been consistently and successfully resisted, if the effect of granting them would have been to increase the real burden of indebtedness ; except in the case of the Park, Library, and Court House Loans. The loans for these pur- poses had from the beginning almost been authorized outside of the debt limit. The street construction law of 1891 also authorized the issue of bonds outside of the debt limit ; but as that act was originally drawn, no increase in the net debt could arise from its operations. Whatever increase has taken place ^ in the net debt due to the issue of loans for the " lay- ing out and construction of highways" is the result of the action of subsequent Legislatures in amending, against my protest, the financial provisions of the original law. These provisions ought to be restored, and no more suburban streets should be built at public expense. A large loan outside of the debt limit has also been authorized for the construction of the subway ; but if this project is properly carried out, it should not result in a permanent increase in the city debt or in any permanent burden upon the taxpayers. It ought to be a self-supporting investment. Water loans have also been issued outside the debt limit ; but the water-works are now upon a_ self-supporting basis, and the net water debt is less than four years ago. I see no reason for requesting or authorizing any further loans outside the debt limit. 1 $894,163.77. See Appendix, Table 24. Indebtedness. 49 No loans have been issued for current expenses during the last four fiscal years.^ The use of the city's credit for tririal or perishable object-s has l)een discouraged ; the object consistently kept in view in the exercise of the borrowing power of the municipality luiving been to restrict its use to objects of permanent, ad- mitted, and general utility. The net del)t of the water- works (Cochituate and Mys- tic) has been reduced by |9G7,988.06 ; ^ and if the present theory of management is adhered to, there is no reason why there should not be a very material reduction in the water debt during the next ten years, notwithstanding the necessary construction of expensive storage basins on the Sudbury water-shed.^ All proceeds of sales of land should be turned into the sinking-funds, or devoted to purposes for which otherwise money would be borrowed. Since 1890, $430,022.21 has been realized from the sales of land, of which $140,833.88 was paid to the Commissioners of Sinking-Funds ; $144,977.97 J LOANS FOR CURRENT EXPENSES Such loans have been frequent in the history of the city. See Mayoi's' inaugurals in 1835 anil 1855. The ajj:<^re<^ate amount of the department deficiency loans since 1822 is ^3,284,133.53, besides which a hirofe part of the loans entered simply as •' miscellaneous," amounting to $3,763,355.97, were probably issued for the running expenses of the government. Of the deficiency department loans, $1,628,439.30 was issued between the limitation of the tax rate in 1885 and the commencement of the fiscal year 1891-2. It should be noted, however, that these last-mentioned loans were not all for strictly current expenses, and it is quite likely that the loans entered in the earlier reports as miscellaneous or defi- ciency loans were partlvfor permanent improvements. Since the limitation of the tax rate in 1885, out of the total amount of money bon-owed to make up department deficiencies, — namely, $1,628,489.30, — only $1,344,632.10 was really for the current expenses of the government, the rest having been used to make good transfers from department appropi'iations for buildings and other permanent improvements. The law of 1891 (chap. 206), prohibiting the borrowing of money for current expenses without the certificate of the flavor that the loan is in his opinion neces- sary, has been a great help in preventing the City Government from issuing such loans. No occasion has arisen since the passage of this law which, in the opinion of the Executive, called for a certificate that a loan of this character was neces- sary. Dec. 31, 1890. Dec. 31,1894- « Net Cochituate debt $10,391,743 77 $9,443,032 90 •« Mystic " 19,277 19 Total $10,411,020 96 $9,443,032 90 =» See chapter 18, §§ 3 and 4. 50 Valedictory Address. was used for school-house sites, buildings, and furniture ; and $144,210.36 was treated as general revenue. Since early in 1893, all proceeds of sales of land have gone into the sinking- funds. Down to 1870 it was provided by ordinance that all such moneys should be used to pay the debt ; l)ut from that year to 1893 they were subject to the order of the City Council. In 1893-4 and 1894-5 the general appropriation order pro- vided that such receipts should be credited to general revenue or paid over to the sinking-funds, as the Mayor and Auditor should determine in the last two months of the fiscal year. In these two years they have in fact been cov- ered into the sinking-funds. Besides the act prohibiting loans for current expenses,^ the Legislature has contributed to a sounder administration in respect to the use of borrowed money by authorizing the Treasurer to keep a general loan account, ^ and by prohibit- ing the City Council from making transfers from one depart- ment to another, except upon the recommendation of the Executive.^ Section 7. Loans to he authorized in 1895. Besides the special loans already authorized but not issued, the city" has a general borrowing capacity of $2,509,074,4 of which use can be made during the coming year to provide reason- able additions to the school accommodations of the city, to furnish a few more buildings for the Department of Pul^lic Institutions, to enable the City Hospital to procure the rest of the land between Massachusetts avenue and the building for out-patients, and to complete certain features of the park system. A further loan of $747,162.91 can also be authorized for street improvements and sewers, under St. 1891, chap. 323, and amendments.^ Section 8. Analysis of City Loans. The loans issued by the city of Boston have been analyzed and tabulated, with the following result : » St. 1891, chap. 206. « St. 1893, chap. 192. ^ g^, i893, chap. 261. *As of January 1, 1895; reduced to $2,337,074 by the loan order approved January 5, 1895. ** See Appendix, Table 24. Indebtedness. 51 The total amount of obligations issued between May 1, 1822, and December 81, 1894, exclusive of debts assumed on annexations, renewals of matured loans, and notes issued in anticipation of taxes and paid off within the fiscal year, hasbeen $110,715,431.18. ( 'ochituate Water- Works , $20,146,711 11 Mystic Water- Works . . 222,000 00 l^ublic Lands, etc., including Church-st. district and .similar improvements 6,464,302 81 Drainage . 8,947,860 00 Street Improvements . 30,065,477 68 Laying Out and Construction of Highways 1,500,000 00 Bridges 2,037,700 00 Parks .... 10,448,000 00 Public Buildings . 19,730,001 83 Public Grounds 504,700 00 Markets 709,335 25 Ferries .... 720,000 00 Mount IIoi)e Cemetery . 42,000 00 Harbor .... 8,000 00 War Expenses 2,013,850 00 Eapid Transit ^ 60,000 00 Department Deficiencies . 3,284,133 53 Miscellaneous 3,813,358 97 Total $110,715,431 18 Section 9. General Revieiv of the Oity Debt. At the incorporation of the city in 1822 there was no public debt except the sum of $100,000 issued on account of the prisons and court house recently erected by the town of Boston. During the next thirty years there was a gradual increase of indebtedness, which by 1850 had arisen to $5,000,000. By LS60 it was $7,500,000. At the close of the war it was about $9,000,000, and remained at about that figure until 1870. During the next seven years a great increase took place; the net debt on December 31, 1869, having been $9,085,686.36, while on December 31, 1876, it was $28,- Of TH€ UNIVERSITY 52 Valedictory Address. 277,032.96. This increase of over nineteen million dollars was due partly to the annexation of the surrounding towns, but principally to the extraordinary expenditures for street widenings, over twenty-two million dollars having been spent for that purpose between 1868 and 1875. The Legis- lature of 1875 ^ restricted the amount of indebtedness that the city could incur to three per cent, of the last valuation ; and the ten years between 1876 and 1886 was a period of reduction, the net debt having fallen by December 31, 1885, to 124,700,014.29. In 1885 the Legislature (St. 1885, chap. 178) interposed another barrier by limiting the debt that might be incurred, except for water supply, to two per cent, of the average valuations of the preceding five years, less abatements to December 31 preceding. At about this time, however, certain undertakings involving a great out- lay were begun, under special acts authorizing loans outside the debt limit. The cost of the new court house and the new public library, as also most of the money spent upon the parks, has been met by loans issued during the past ten years outside the debt limit ; and the debt has in consequence risen from about twenty-five million dollars in 1885 to about thirty-six and a half millions in 1895.^ With the completion of these three undertakings, — the court house, the public library, and the parks, — which to- gether have involved the issue since May 1, 1885, of loans amounting to $14,079,000, there is no reason why we should not again enter upon a period of reduction, if it were not for the contemplated construction of the subway. This enter- prise, if carried out, will preclude all possibility of reducing the debt during the next few years ; but apart from the loans for the subway, which ought to be self-supporting, the debt of the city should be less in 1900 than 1895. There has been an increase in the city debt of nearly $12,000,000 in ten years ; but if we take a longer period, — St. 1875, ch. 209. Water debts are excluded from the computation. The loans authorized by the Legislature outside the debt limit of 1885 amount to f 24,406,000, of which $14,681,000 have been issued. See Appendix, Table 22. I Indebtedness. 53 say, twenty years, — we find that the increase has oeen but $8,000,000 ; that the ratio of increase has been less than the rate of increase jn population ; and that the debt is less per capita to-day than twenty years ago.^ There would seem, therefore, upon the whole, to be cause for congratulation rather than alarm in the fluctuations of the city debt during the past twenty years ; and if the debt is still larger than that of most cities, estimated per capita^ it should be remembered that the cost of rendering this locality fit for the habitation of great numbers of people has neces- sarily been more than if Boston had, like other plajces, been favored with natural advantages for the inexpensive acqui- sition of drainage facilities, water supply, and broad thor- oughfares for travel. The credit of the city never stood higher than at present, the four per cent, loans issued in November, 1894, having been placed at a lower rate of interest to the purchaser than ever before. The premium realized was 13.55 per cent, for thirty- year bonds, a figure equivalent to a net rate of ^^^^ per cent., which is less than the interest paid on any other loan of equal size ever offered by the city to the public.^ ' Taking the net debt as it stood December 31, 1874, — namely, $27,812,935.23, — and the population as given by the vState census of 1875, we have 2^. per capita, debt of f81.34; while on the assumption that thei'e are now 500,000 people in the city, the debt per capita, December 31,.1894-, was only f 72.98. 2 The figures given in this paper are brought down to December 31, 1894, unless otherwise stated. Between that date and to-day (January 5, 189o), the million-dollar park loan authorized by the Legislature of 1894, to be issued on or subsequent to January 1, 1895, has been negotiated on a basis of 3.28 per cent. A loan order has also passed the City Council for $177,000, divided as follows : New school-house. Ward 15, in vicinity of Boston and Harvest streets . $70,000 Primary school-house. North and West Ends 45,000 Cudworth-street School-house, East Boston, additional land in rear of . 5,000 New school-house, Aberdeen District 30,000 New ward-room, Ward 22 5,000 Eustis-street School-house, grading grounds 7,000 Moulton-street Primary School-house, additional land for . , . 5,000 Street Department, Gold-street bridge 10,000 $177,000 All of the items in this order have this day been approved, except that of $5,000 for a new ward- room in Ward 22. As the ward lines are to be changed this year, it would seem best to postpone all further expenditure for ward-rooms until the city is vedis- tricted. 54 Valedictory Address. CHAPTER 5. THE PUBLIC HEALTH. Believing that the first business of a great city was to pro- tect the health of its inhabitants, I have deemed it my duty to pay special attention to the possibility of improving its sanitary condition. The death rate of the city of Boston, due to prevent- able causes, has shown a marked decrease during the past twenty years, the average percentage of deaths from these causes during the last ten years having been 18.45 per cent, of the total number of deaths, while during the ten years next preceding the percentage was 26.78, and the city can no longer be officially described as **one of the most unhealthy of large cities ; " ^ but it is nevertheless a fact that the percentage of deaths in this city from pre- ventable causes is still greater than in London, Paris, and some other cities, and therefore greater than it should be.^ As the cause of the reduction in the relative mortality from preventable causes during the past twenty years could fairly be assigned to the improvements in drainage and sewage disposal effected during that period, so I found it to be the opinion of the health experts of the city that a still further reduction could be effected through the action of the public authorities, and the expenditure of public money ; and it was in particular the opinion of the Board of Health that although the percentage of deaths from diphtheria, scarlet fever, and other zymotic diseases was lower in Boston than in any other large city in this country, the excessive 1 See inaugural address of Mayor Prince, 1877. ' The percentage of deaths in this city, due to preventable causes, during the past ten years has been 18.45 per cent, of the total number of deaths. The figure for 1893 was 17.43 per cent. The average during the past ten years in London has been 17.2 per cent. ; in Paris, 17 per cent. ; in New York, 23 per cent. ; and in four other large American cities, about 20 per cent. The Public Health. 55 rate in this city as compared with London and Paris was due to the superior hospital accommodations of the latter cities for the isolation and treatment of contagious diseases. Section 1. Organization. The general powers of the city relating to the public health, vested in the City Council by the general laws of the Commonwealth, by the charters of 1822 and 1854, and by various special laws, were in 1872 transferred by the City Council to a Board of Health.^ This Board has charge, by virtue of the city ordinances, ^ of the quarantine, the small-pox hospital, the public bath- houses, and the public cemeteries, except Mount Hope Cemetery. It also attends to the abatement of nuisances, to the licensing of undertakers, to the authorization of stables, and to many other less important matters. Its chief func- tion is to prevent the introduction and spread of contagious diseases, and for this purpose maintains a large corps of physicians and inspectors. Public vaccination is furnished when necessary, and a system of medical inspection of the public schools has recently been established.^ The Board has also been endowed by special statutes with special powers over certain kinds of nuisances, such as defective plumbing, obnoxious vaults, stagnant flats, etc. Acute diseases (other than small-pox and cholera) and surgical cases are treated in the City Hospital, an institu- tion established in 1861, and governed by a board of fivQ trustees, constituting a corporation known as The Boston City Hospital. This board has charge of the City Hospital on Har- rison avenue, and of the Convalescent Home in Dorchester. The Inspector of Milk and Vinegar and the Inspector of Provisions are officers appointed to discharge the duties im- posed upon the city by the statutes relating to the sale of milk, vinegar, and provisions.^ The Superintendent of Streets has charge of all matters See Stat. 1821, chap. 110, sect. 17; Stat. 1854, chap. 448, sect. 40; and the Or- dinance of December 2, 1872. For a short time at the commencement of the City Government a Board of Health existed, but it was abolished in 1824. *Rev. Ord. of 1892, chap. 15. » November 1, 1894. * P.S., ch. 57. § 1, ch. 58, § 1, and ch. 60, \ 71. 56 Valedictory Address. relating to the collection of g.arbagc ; to the cleaning and watering of the streets ; to the construction and maintenance of the public sewers; and to surface drainage, except the Back Bay Fens and Muddy River improvement, which are in charge of the Park Commission. The water supply of the city is in charge of the Boston Water Board. Section 2. Quarantine. Gallop's Island, containing about sixteen acres, was purchased for a quarantine station in 18(30 at a cost of $6,600. Down to the threatened in- vasion of cholera in 1892, $45,304.41 had ])een expended for improvements, consisting of a vdiarf and a few wooden buildings. In that year additions were made, consisting of four new buildings, and a separate disinfecting plant was established upon the mainland near Swett street. These improvements, costing $56,702.18,^ have given to the city a quarantine and epidemic plant which, in connection with the other islands in the harbor, render Boston as well protected a city as any in the country against attacks of cholera and yellow fever. The buildings can also be used in case of epidemics of other diseases. Section 3. Small-pox, Diphtheria, etc. The present small-pox hospital is situated on Canterbury street, in Ward 24, on a lot containing about four acres, purchased in 1877.^ The cost of land and buildings has been $31,388.72.^ Diphtheria and scarlet fever have hitherto been treated in private houses or at the City Hospital ; but the accommoda- tions of the latter institution have loner been felt to be in- sufficient, and the isolation of patients to be very imperfect. Accordingly, in 1892, it was determined to erect new wards for the treatment of contagious diseases on the land then oc- cupied by the Department of Public Grounds on the south side of West Chester Park (now Massachusetts avenue) and 1 $22,638.99 at Gallop's Island, and $34,063.19 at Swett street. •Prior to this purchase a building on Swett street had been used as a small-pox hospital. It was destroyed by fire in 1872. » Land, $9,034.00 ; buUdings, $22,354.72. The Public Health. 57 immediately opposite the City Hospital. This plant, consist- ino^ of seven buildino^s^ with accommodations for 210 patients, is now practically complete and ready for occupa- tion. The cost will be about $500,000 ; and the buildings are considered to be the best built and best arranged of the kind to be found in any American city. Section 4. The City Hospital. This institution was begun in 1861, opened in 1864, and occupied in 1890 an area of about eight acres, between Harrison avenue and Albany street. The original cost of the land and buildings was about $400,000, and the total appropriations for the entire plant, consisting of twenty-one buildings, from 1861 to 1891, were $873,627.15. Since January 1, 1891, appropriations amounting to $1,096,320.29^ have been voted, and out of them the seven buildings for the contagious wards already mentioned have been built ; also an ambulance stable and a new boiler- house ; and several other buildings are now in process of construction for surgical and pathological purposes. The land appropriated to the use of the hospital has been increased by about six acres. If further appropriations are made, sufficient to secure the rest of the land between Massachusetts avenue and what was formerly Springfield street, and to erect thereon a nurses^ home and two or three additional wards, the city will not only have one of the finest municipal hospitals in the world, but will have as large an institution as can easily be han- dled by a single administrative force. If a further develop- ment of this great charity is then deemed wise, it should take the direction of cottage or special hospitals in the different sections of the city. * An entrance lodge, an administration building, a domestic building, a nurses' building, a laundry building, and two ward buildings ; the whole surrounded by a brick wall. *The appropriation of $100,000 for land and buildings for the Department of Public Grounds, rendered necessary by the transfer of the nursery grounds on West Chester park to the City Hospital, should be added to the amount specifically assigned to the Hospital Department. This makes in reality a total of nearly $1,200,000 appropriated in the last four years for improvements at the City Hospital. I 58 Valedictory Address. Section 5. Garbage. House ofFal is collected by the employees of the Sanitary Division of the Street Depart- ment, and carted to various central stations, whence it is sold to fanners or taken out to sea. This method of garbage disposal has long been criticised, and after much investiga- tion an experimental contract for a small plant in the Dor- chester district has this year been given to a corporation exploiting a patented system of reduction. If the system proves a success, it can be introduced in other sections of the city, unless some better and cheaper invention is pre- sented. If it proves in any respect a nuisance to the neighborhood, the contract provides that it shall be removed at the request of the Board of Health.^ Section 6. Street Cleaning. It seems unnecessary to refer to the condition of the streets prior to the concentra- tion of the different branches of street service in the hands of the late superintendent, or to the elaborate system of street cleaning introduced by him and its results. These results are recognized upon all hands ; and the chief improve- ment now possible would seem to depend upon the citizens themselves, who, by abstaining from throwing paper and other refuse matter into the streets, would greatly facilitate the task of cleaning them. The present city ordinances forbid such conduct ; but the Board of Police has either been unable or unwilling to enforce them. Section 7. Street Water^ing. After various futile at- tempts to formulate and introduce a street-watering system upon the assessment plan, it was determined in 1892 to make a systematic effort to water the streets of the city at public expense. A special street- watering service was established by the Superintendent of Streets ; the amount of money annually devoted to the purpose was doubled ; paved streets were entirely excluded from the work of the depart- ment; and the macadamized streets were divided up into sections, the watering of them being either let out to con- tractors or done by teams hired by the department. This 1 See Document 148, of 1894. The Public Health. 59 system involved a complete change in the method of watering the residential sections of the city on the Back Bay and at the South End, whence had come the principal complaint about dust. Since the introduction of the new methods, practically no complaints have been received at the City Hall of dusty streets, and the physicians and other citizens who were the chief promoters of the change appear to be en- tirely satisfied with the results accomplished.^ Section 8. Sewers and Surface Drainage. For obvious topographical reasons Boston is a difficult and expensive city to drain. Without the benefit enjoyed by New York, Philadelphia, London, and other cities, of powerful river or tidal currents, and consisting in great part of filled land rising a few feet only above tide water, and in great part of rock, the soil can only be made fit for the occupation of a dense population by the most elaborate and expen- sive arrangements for the disposal of sewage and surface drainage. The colonial system of " common sewers," built, owned, and managed by private citizens under public regulation, which was established at an early date in the history of the town, — probably prior to 1700, — lasted until 1823, when it was superseded by a system of public sewers, built, owned, and controlled by the city. For the next fifty years the principal question connected with the drainage of this city was how to recover that portion of the cost of sewer construction that ought to be paid by the individuals immediately benefited ; it being the aim of the authorities to collect a reasonable per- centage of the cost of the public sewers in assessments on abutting or neighboring estates, in order that the indi- viduals specially benefited should contribute to the cost of the work, and that the public appropriations available for the purpose should go as far as possible. It would have See Stat. 1890, chap. 365; Stat. 1891, chap. 179; inaugural address, January, 1892; City Document 44, of 1892; and the annual reports of the Street Department for 1892-3 and 1893-4. 60 VALEDiCTORr Address. been much better to assess the entire cost, as is done in most of the large cities of the country ; but the public funds of this city have always been regarded as held partly in trust for the development of real estate, and no administration has ever succeeded in getting rid of this radical vice in our financial system. A great variety of assessment plans have been tried under various ordinances of the City Council and various acts of the Legislature : the principal ones being the ordinance of July 7, 1823; the general sewer law of 1841, chap. 115, accepted by the city April 7, 1841 ; chap. 232 of the Acts of 1878; chap. 456 of the Acts of 1889; chap. 346 of the Acts of 1890; and chap. 402 of the Acts of 1892. Under the ordinance of 1823 such sum could be assessed as the Mayor and Aldermen should deem just and reasonable ; but from that year to 1837 only 21 per cent, of the cost of the sewers was in fact collected by assessments. In 1837 an attempt was made to assess the entire cost ; but this idea seems to have been abandoned almost as soon as conceived, and the scheme was adopted of charging to the al)utters three-quarters of the cost of the sewers, paying the remaining quarter out of the city treasury. This system lasted until 1889, but it did not result in the collection of the 75 per cent, theoretically assessed; the amount received under the Act of 1878, chap. 232 (which was the best of these 75 per cent, laws), down to 1889, having been only 38 per cent. In 1889 an entirely new plan was adopted, and modified the next year ; the result of the two acts being that only 21 per cent, of the cost of construction was re- turned by the abutters in assessments. This was felt to be an imposition upon the taxpayers of the city, and the Legislature of 1892 was petitioned for a law which would authorize a larger assessment. The Sewer Act of 1892 w^as expected to produce the 75 per cent, which had for years been theoretically conceded to be a fair assessment ; but up to February 1, 1894, the assessments amounted to only 59.9 per cent, of the amount spent for construction. The The Public Health. 61 Legislature of 1894 relaxed some of the provisions of this law, against the protest of the city ; and the result is that, taking into account all the money spent for sewer construc- tion under the law of 1892 to December 31, 1894, I find that only 58.8 per cent, has been covered by assessments. This percentage may be increased somewhat when the sewers now in process of construction are finished and assessed ; but the present sewer law, though fairer for the city than its prede- cessors, is still unduly favorable to the abutters. In view of the fact that the community has had to pay the entire cost of the Improved Sewerage and Metropolitan Sewerage systems, and of the Stony Brook, Muddy River, and Back Bay Fens improvements, and that it also defrays the whole expense of maintaining and keeping in repair the ordinary sewers, it seems only fair that at least 75 to 85 per cent, of the total first cost of the latter should be collected from the estates for the special benefit of which the sewers are built. The law should be amended in this sense, and the entire cost up to $7 or $8 a running foot should be as- sessed, instead of only |4 as at present.^ While the question of assessment was, is, and will con- tinue to be of great importance, it was entirel;)^ superseded in urgency by the necessity, which became apparent about twenty years ago, of supplementing the system of public sewers, then all draining by various connections into the tide waters about the city, by entirely new and different methods of disposal. There being in most parts of the city no great fall towards the shore, and nowhere a tidal flow sufficient to sweep the sewage out to sea, the flats sur- rounding the city were gradually converted into permanent sewage deposits, their offensiveness became more and more apparent, the increase in the annual death rate was a cause of legitimate alarm, and the community became convinced of 1 As some of our sewers cost from $10 to $75 a foot, the proposed chancre would still leave ample room for public contribution. The sum originally advocated before the committee on cities of the Lej^islature of 1892 was six dollars, but the real-estate owners induced the committee to fix it at four. 62 Valedictory Address. the necessi-ty of adopting an entirely different system of sewerage disposal. Accordingly, in 1876, after an agitation lasting some years, the Legislature authorized the city to establish main sewers and drainage works from and through the different sections of the city proper to discharging works at Moon Island.^ The preliminary surveys for this system were made in 1876, the act of the Legislature was accepted in 1877, and the work was begun in that year. It was sufficiently advanced to be ready for use in 1884, — up to which time it had cost about four million dollars, — and has been in successful operation ever since. Since then about two mill- ion dollars more has been spent in improvements and extensions, bringing the total cost to December 31, 1894, up to $6,304,068.09.2 The next important drainage work undertaken by the city was the care of Stony Brook, the principal natural channel for the surface drainage of Roxbury, West Roxbury, and the westerly part of Dorchester. This stream had given much trouble since 1850, and a good deal of money had been spent by Roxbury and West Roxbury, and, since an- nexation, by the city of Boston, in unsuccessful efforts to restrain its waters in times of flood. An elaborate improve- ment of the system was undertaken in 1880, and completed in 1884, at a cost of about $400,000. This work was proved to be a failure by the flood of 1886, and a still more elaborate and expensive scheme was thereupon adopted. The work was begun in October, 1887, and completed in December, 1888. The cost of the conduit was about $650,000, and about $375,000 more has been expended for land and dam- ages. Stony Brook, as a whole, has cost the city of Boston up to December 3l, 1894, the sum of $1,470,317.58.=^ The next large work undertaken for the purpose of con- trol ling^ the surface drainao^e was the creation of the basin 1 St. 1876, ch. 136. » Of which $631,231.33 has been expended since the 1st of January, 1891. » Of which $95,330.15 has been spent since January 1, 1891. The Public Health. 63 known as the Back Bay Fens, into which Stony Brook and Muddy River have their outlets. This improvement was undertaken in connection with the park system, authorized by popular vote in 1875. The first appropriation for the Fens was made in 1877, and the improvement has cost to date $2,614,303.93,^ part of which is properly chargeable to the park which has been built upon its borders, and part to its purpose as a storage basin for the surface waters brought down by Stony Brook and Muddy River. Muddy River, draining portions of Brookline and West Roxbury, has been improved and its shores utilized for park purposes at an expense to date of $1,452,050.97, all of which but $226,617.01 has been expended during the past four years. In addition to these improvements, undertaken on mu- nicipal account, the Commonwealth has built a metropolitan system of drainage for portions of the city and the neigh- boring towns. This system is divided into two parts : the Charles River Valley, or south part, — covering Brighton, part of the city proper, Newton, Watertown, Waltham, and Brookline, — which was completed in 1892, and enters the main drainage system of the city of Boston at a point on Huntington avenue ; and the north part, which is to take care of the sewage of East Boston, Charlestown, and the towns and cities on the north bank of the Charles river. This work is nearly completed, and will be ready for use early in the coming 3^ear. The cost of the Metropolitan system (both parts) will be about $5,500,000, ot which Bos- ton will pay between 20 and 25 per cent., in the form of annual assessments included in the State tax.^ With the completion of the Metropolitan Sewerage Sys- tem there is no reason why the people of this city should not be congratulated upon having as complete and successful arrangements for the disposal of surface drainage and sewage 1 Of this amount $442,617.33 has been expended since Januaiy 1, 1891. * The city's share of the Charles-river part of the system is 23.02 per cent, of the cost of construction and 25.05 per cent, of the cost of maintenance. Its share of the north part of the system is 20.45 per cent, of the cost of construction and 22.65 per cent, of the cost of maintenance. 64 Valedictory Address. as can be furnished under the adverse topographical condi- tions of the case. The expense to the city,^ since 1873, of ordinary sewers, the main drainage system, the Back Bay Fens, and the Stony Brook and Muddy River improvements, has been about $12,500,000, while the Commonwealth has disbursed, as already stated, $5,500,000 in addition. The cost has been enormous ; but the work is done and paid for, and the decrease in the death-rate during the past twenty years is evidence of the wisdom of the expenditure. Section 9. Pest-holes and other JVuisances. Notwith- standing the removal of the main cause of the pollution of the tidal flats surrounding the city, these still continued to be offensive in many cases, — particularly where cut off by the construction of parks, roads, or other embankments from the daily access of the tide. After struggling for years with the owners of these flats to induce them to put their property in a proper sanitary condition, the Legislature was appealed to ; and in 1893 a law was passed,^ after much opposition from interested parties, giving to the Board of Health the power to compel the abatement of these nuisances by proceedings in equity. Under the operation of this law almost all the flats and marsh surrounding the Back Bay Fens have been filled with gravel and other clean material, and the odors formerly proceeding from these lands have entirely ceased. Other laws increasing the powers of the Board of Health in the abatement of nuisances have been urged and secured.^ Section 10. Water Supply. If it has been difficult to drain the city properly, it is a still more difficult task to sup- ply it with a sufficient amount of pure water. No rivers, lakes, or other natural source of water supply, adequate to the needs of a large population, exist in this part of New » Foi" construction merely : maintenance and repairs excluded. » Stat. 1893, chap. 342. » Particularly Stat. 1893, chap. 460 ; 1894, chap. 119. The Public Health. 65 England ; and it has been necessary, therefore, to create the supply by means of storage or impounding basins. Besides Lake Cochituate, the original source of the supply procured by the city in 1846, there have since been built five large basins along the upper reaches of the Sudbury river. A sixth is now in process of construction. This work is enor- mously expensive, the net cost of the Cochituate Water- Works having been $19,615,810.16, to December 31, 1894; and the limit of capacity of the Sudbury river system will before many years have been reached. It will then be necessary to go much farther away in search of water ; and believing that a similar necessity would be felt by some of the surrounding communities, and that the whole question of our future water supply was therefore a proper matter for investigation by the Commonwealth, I petitioned the Legislature of 1893 to appoint a State commission to investigate the subject. The matter was referred by the Legislature to the State Board of Health, which is now en- gaged in an elaborate inquiry, the results of which are soon to be made public. No expense is spared to improve the quality of the Cochit- uate water and its color ; and although the^Jatter is what is technically known as " high," — that is to say, the water is not as white as that of many other cities, — yet its quality is believed to be of the best. The defect of our water sys- tem is its inadequacy in quantity ; and this defect can only be met by the expenditure of great sums of money in the future, as in the past, for additional sources of supply. The Mystic Water Works, obtained by the city by the annexation of Charlestown, have been a much more advanta- geous investment from a pecuniary standpoint ; but the supply is wholly inadequate to the needs of the communities now dependent on it, and very much remains to be done to protect the upper waters of the Mystic system from pollu- tion. In the meantime the quality of the water is poor. After two years of negotiation, arrangements have been completed, awaiting only the favorable action of the City 66 Valedictory Address. Council, by which the shores of Mystic Lake and the Abbajona River as far as Walnut street in Winchester, can become public property, through the joint action of the town of Winchester, the Metropolitan Park Commission, and the Boston W^ater Board. The acquisition of this land will remove the principal source of pollution ; but if we are to continue to use the Mystic waters, it will be necessary to expend large sums in adding to the supply and in protecting the shores of the stream from pollution above the point named. Section 11. Results. The results, from the standpoint of the public health, of this activity and expenditure — the amounts expended since January 1, 1891, for the improve- ments mentioned in this section having been about $8,000,000, or nearly half the total amount of money borrowed by the city during the past four years — remain, of course, to be seen ; but I have the utmost confidence that these results will be appreciated by the community, and that among them will in the near future be found a reduction in the death rate of this city from preventable diseases to a point as low as that of any large city in the world. Educational Facilities. 67 CHAPTER 6. EDUCATIONAL FACILITIES. Section 1. The Public Schools. The public schools of this city have always been a source of civic pride, and the special concern of the City Council, which has ever been solicitous to provide the money needed to establish and maintain them upon the most liberal basis. The current expenses of the school department have risen during the past sixty years from about one-ninth of the total annual expenditures of the city to about one-sixth ; and the annual expense per pupil from $8 to $28. The salaries of the school teachers are higher than anywhere else, and it is believed that in this as in other items more liberal ap- propriations are made by this city for the purposes of public education than by any other in the world. While many persons entertain grave doubts as to the ten- dency of the present methods of popular education, believing that in too many cases the practical result is rather to unfit than to fit the youth of the community for their subsequent work in life, it is not disputed, I think, that the schools of Bos- ton are most ably conducted for the purposes kept in view by the committee. The main criticism that is heard concerns the theory itself, and very many citizens, among whom I count myself, would prefer to see more attention paid to industrial education in its different branches, and less to the more advanced and ornamental work to which so much of the activity of our school system is now directed. With this idea in mind, it was a special source of gratifica- tion that after many years of agitation the City Council of 1891 was induced to appropriate a liberal sum for the establishment of a Mechanic Arts High School. This build- ing was occupied in 1893, and has been crowded with pupils from its opening day. 68 Valedictory Address. A further and still more practical step in the direction of industrial training was taken in 1893 by the trustees of the Franklin Fund, who determined to devote the sum then available from that fund, viz., $328,940, to the purpose of building and maintaining technical or trade schools. If schools of this character can be established and conducted as successfully as in some other cities of this country, it will be possible for the children of Boston mechanics to learn a trade — a difficult thino^ under existino: industrial conditions. The chief function of the Mayor and City Council in ref- erence to the schools is to furnish the money needed to main- tain them, and to provide the additional buildings required from year to year. Owing to the limited means at the disposal of the city during the years immediately succeeding the passage of the tax law of 1885, it was difficult to obtain the money needed for new school-houses ; and from that time to 1890 no new primary schools were provided and but two grammar schools. This re- sulted in a serious deficiency in school accommodations, and in February, 1889, the School Committee addressed a request to the City Council for a large number of new grammar and primary school-houses. During that year land was purchased, under appropriations voted by the City Council, for nine new grammar and primary school build- ings ; but all effi^rts to obtain an appropriation for the build- ings themselves failed until late in the year 1890, when the School Committee again called the attention of the City Council to the necessity of these new buildings.^ In this communication the committee state that the nine new school- houses requested " represent the accumulated necessities of three or four years, and provide only for what may be called the arrearages ; " and they estimate the cost of the additional accommodations due to o^rowth, and shiftinty of population, and necessary renewals, at from $200,- 000 to $300,000 per annum ; which would give one new ^ School Document 18 of 1890. Educational Facilities. 69 grammar school and two new primaries each year. The money to build four of the nine school-houses needed to make up the " arrearages " was obtained that year, the loan order of October 17, 1890, containing an item of $340,000 for two grammar schools and two primaries. In March, 1891, the School Committee asked for an appropriation of $375,000 for four additional grammar schools and four additional pri- maries, as well as $48,157.20 for new sites, and also for an appropriation for a Mechanic Arts High School. During that year (1891) over $700,000 — a larger sum than in any pre- vious year in the history of the city — was appropriated for school-houses, sites, and furnishings, including three grammar school buildings, seven primaries, a Mechanic Arts High School, and several sites for future buildings. Large suras have also been raised in 1892, 1893, and 1894 for school- house purposes, partly from revenue, but principally from loans. The total appropriations for these purposes made between January 1, 1891, and December 31, 1894, have been $1,958,111.22, which has permitted the construc- tion of fourteen primaries, three grammar schools, and one Mechanic Arts High School ; whila one primary, three grammar schools, and one high school are under construction. It should seem that these new buildings, exceeding the number estimated as necessary by the School Committees of 1890 and 1891, ought to provide suflScient accommodations for all children desiring to attend the public schools; but a number of the school-houses are still overcrowded, and prob- ably will be even when the buildings now under construction are finished. I am at a loss to assign a cause for this condi- tion of affairs, except that, according to information gathered from members of the School Committee, the most judicious selection of sites is not made by the committee. The entire matter of locating the new buildings is in charge of the School Committee, the City Council uniformly granting the re- quests of the committee to the extent of the money at their disposal ; and the committee seems to apportion the new 70 Valedictory Address. buildings among the different sections of tiie city rather with a view to pleasing the members from those districts and their constituents than with reference to the real necessities of the case. It has frequently happened that after the City Council has voted an appropriation for a certain school and the order has been duly approved by me, members of the committee have come to the oflSce to say that they regretted that this particular school had been ordered, as school-houses in other parts of the city were really more needed than the one in question. The difficulty seems to be that requests to the City Council for school-houses are log-rolled through the School Committee in much the same way that paving and other appropriations for local pur- poses are log-rolled through the City Council itself. A mistake may also have been made by the committee in recommending a large number of small primaries rather than a smaller number of larger ones. In view of the fact that nearly two million dollars has been spent during the last four years for new sites and buildings, of the fact that the twenty-one primary and grammar school-houses pro- vided since Jao. 1, 1891, accommodate 9,022 pupils, and of the fact Utiat the increase of school accommodations dur- ing the past five years has been as much as during the fifteen years preceding these five, I am unable to account for the present insufficiency of school-houses except in the man- ner sucrgested. It is now proposed to spend $2,500,000 more upon ad- ditional school-houses ; and to borrow the money outside the debt limit. Such a loan would result in an un- necessary increase in the debt and in the cost of maintaining the School Department. If the School Committee of 1890 and 1891, which comprised among its members men particu- larly well versed in the needs of our school system, could after long consideration reach the conclusion that an annual expenditure of $200,000 to $300,000, in addition to an imme- diate appropriation of $550,000 to make up the *' arrears," was sufficient to meet the current needs of the citv in the matter Educational Facjilities. 71 of new school-hou.ses, there can be no real necessity, after nearly $2,500,000 has been appropriated in five years, for an immediate expenditure of $2,500,000 more. The reason- able annual needs of the School Department in the matter ot new buildings, whether they are from $200,000 to $300,000, as estimated by the School Committees of 1890 and 1891, or even greater, can readily be met by appropriations within the debt limit. The first thing for the School Committee to do is to scrutinize more carefully the local demands for new school-houses, and to recommend only those which are really needed ; the last thing is to petition the Legislature for au- thority to borrow money outside of the debt limit for any ordinary municipal purpose such as the construction and equipment of school-houses ; and the Legislature of 1895 will do well to follow the example of that of 1890 and refuse the application. The present borrowing capacity is $2,509,074.35 ; and from two to two and a half mill- ion dollars can be borrowed every year within the debt limit. Section 2. Public Libraries. Of these there are eleven : the original building upon Boylston street, built in 1855-7, at a cost, including land, of a])out $365,000 ; nine branches in difi*erent parts of the city, namely, Brighton,, Charlestown, Dorchester, East Boston, Jamaica Plain, North End, Roxbury, South Boston, and the South End ; and a building recently purchased upon Cambridge street for p. West End branch.^ There are also thirteen suburban deliv- ery stations. The building on Dartmouth street, which is soon to replace that upon Boylston street, is nearly completed ; it has cost more than double the original estimate ; and the accommodations afibrded by it are not considered by the best judges to be commensurate with its size and cost. It is rather a palace for books than a working library for the people. Upon entering office in 1891, I found, » The Old West Church, bought in 1894, at a cost of |55,000. 72 Yaledictory Address. however, that the building had progressed so far in all its structural features as to be incapable of radical change ; and the only thing to do was to see that it was built within the additional appropriation voted that year. This, I think, will be accomplished.^ 1 See pp. 73-74. Building Operations. 73 CHAPTER 7. BUILDING OPERATIONS. The building operations of the city, as conducted in Jan- uary, 1891, consisted of the Suffolk County Court House, in charge of a special commission ; of the new Public Library on Dartmouth street, which was being constructed by the Trustees of the Public Library ; and of certain buildings upon the parks, in charge of the Board of Park Commissioners ; while the remaining build- ings then under construction were in charge of the City Architect. Section 1. The Suffolk County Court House. This building, begun in 1887, has been finished, occupied, and turned over to the Justices of the Supreme Judicial Court, under the provisions of a special law.^ The cost of the build- ing, including site and furnishings, has been $3,828,601.80, all procured by loans. ^ The new building covers 87,000 square feet, or over four times the space covered by the buildings which it was intended to supersede. Notwith- standing this enormous increase in area and the great sum of money spent upon the building, it is already crowded, and at some not distant day additional accommodations will be necessary. Section 2. The New Public Library. This building was begun in 1886 on land partly given by the State and in part purchased by the city. After some money had been spent in the execution of plans prepared by the then City Architect, the Trustees decided to discontinue the work and to secure the services of one of the leading architectural firms in the country. Begun again in May, 1888, under plans furnished by the new architects, the work had progressed »Stat. 1894, chap. 453. •Of this amount, $521,000 has been boiTOwed since .January 1, 1891. 74 Valedictory Address. so far by 1891 that all the structural parts of the building were practically complete and many of its decorative feat- ures fixed by contract. It was apparent, however, that the building would cost ver^ much more than the original estimates, and more than the amounts appropriated by the City Council, which up to January 1, 1891, aggregated $1,654,000.^ An act was accordingly procured from the Legislature of 1891,^ and accepted by the City Council, authorizing the city to borrow an additional million dollars outside of the debt limit for the completion of the building.^ Before any further contracts were let under the new ap- propriation, it seemed prudent to call a halt and ascertain, with as much accuracy as possible, exactly what it would cost to finish the building, and also to see that it was com- pleted in the manner provided for the construction of public works by the contract law of 1890 ; that is, by means of a few large contracts, let by competition. This investigation covered a period of several months, and resulted, late in 1892, in the signing of contracts for the essential completion of the building for about $200,000 less than the appropriation. This surplus has since been utilized for paintings and other decorative features, which could never have been procured if the former methods had been permitted to con- tinue, without still further appropriations.'* The building is now nearly completed ; the books are being removed to it from the old library ; and the Trustees expect that it will l)e thrown open for public use in a few weeks. There still remains to the credit of the building an unexpended appropriation of $303,590.49, which ought to be sufficient to complete it. The result of this undertakinsr as a whole will be that at a cost for land and building, including the abortive construc- 1 Of which $1,000,000 had been boiTOweil outside the debt limit. 3 St. 1801, ch. 324. 3 Of which $800,000 has been borrowed since January 1, 1891, and $200,000 remains still to be issued. Total loans issued for the library since January 1, 1891, $989,000 *For a fuller account of this matter, see Doc. 186, of 1892. Building Operations. 75 tion of 1886, of about $2,650,000, the city will have a public library the conveniences of which will be much greater than those of the present building, — though much less than could have been secured from a different and wiser plan- ning, — and which is conceded to be in some respects one of the finest examples of modern public architecture in the country. Section 3. Buildings on the Parks. The practice of the Board of Park Commissioners has generally been to employ private architects to prepare, at the usual professional rates, plans and specifications for, and superintend the con- struction of, the various buildings erected on the parks. Two buildings w^ere under construction on January 1, 1891, and have since been finished ; nine others have been begun and completed during the past four years ; and two more are now in process of construction. This completes the list of buildings actually needed for the popular use of the park system, and when those now under construction are completed the city will have upon its parks thirteen buildings, which will have cost about $375,000. Section 4. The Architect Department, ^his department has charge of the general building operations of the city, including school-houses and buildings for the fire, police, and other departments. It was established in 1874, prior to which time private architects had been employed by the various committees havinoj char^^e of the buildinors. On the first of January, 1891, the work of the department was in the following condition : The Roxbury High School, begun in 1887, w^as still uncompleted and the appropriation exhausted. The sum of $87,000 was contained in the loan order of January 26, 1891 ; and with this appropriation the building was finished and turned over to the School Com- mittee on October 1, 1892. Two grammar school-houses (the Henry L. Pierce school-house, in Dorchester, and the Bowditch school-house, in Jamaica Plain) and two primary school-houses (the Prince school-house, on St. Botol})h street, and the Adams school-house, in East Boston) had 76 Valedictory Address. been contracted out during the last few weeks of the City Government of 1890, on the credit of appropriations fur- nished tliat year. These buildings were finished and turned over to the School Committee during the year 1892. Several buildings were also under construction for the Fire Department, all of which were finished during the year 1891 ; namely, Engine-house Xos. 38 and 39, on Congress street; Ladder-house No. 17, on Harrison avenue; Engine- house No. 9, in East Boston; Engine-house No. 44, at Allston ; and Engine-house No. 22, at Egleston square. The money for these buildings had been appropriated prior to 1891. There was also an appropriation of $165,000 for a building for the Fire Department headquarters, for which no site had been procured. On March 30, 1891, the City Architect was removed, and a new appointment made. For the reasons necessitating a complete reorganization of this department, and for an ac- count of the results accomplished, reference is made to the proceedings of the Board of Aldermen of March 30, 1891 ; to a special message, dated September 24, 1891, concerning certain changes in the Architect Department (Doc. 136 of that year) ; to a special message, dated October 31, 1892, on the past and present management of the Architect Depart- ment (Doc. 181 of that year) ; and to the annual reports of the department for the years 1891, 1892, and 1893. During the four years commencing January 1, 1891, be- sides the buildings just enumerated, finished, with the ex- ception of the Roxbury High School, out of appropriations voted by preceding City Councils, appropriations for new buildings, aggregating nearly four and a half million dollars, have been made, partly from taxes, but principally from loans, as follows: $1,958,111.22 for school-houses and sites; $1,096,320.29 for the new buildings of the City Hospital; $100,000 for the city nurseries; $56,- 702.18 for the quarantine] hospital and disinfecting plant of the Board of Health ; $907,500 for land and buildings for the Department of Public Institutions ; $205,511.97 for land and buildings for the Fire Department ; $72,092.78 for land Building Operations. 77 and buildings for the Police Depai*tment ; and $83,000 for land and buildings for the Ferry Department. With these appropriations the following work has been accomplished : eleven primary school-houses of brick, accommodating 3,976 pupils, three wooden primaries, ac- commodating 672 pupils, and three grammar school- houses, accommodating 1,568 pupils, have been finished; a grammar school-house, accommodating 672 pupils, is still under construction ; and work is soon to be begun upon a primary school-house accommodating 504 pupils, and two grammar school-houses, accommodating 1,680 pupils. The fifteen primary schools w^ill accommodate 5,152 pupils, while the six grammar schools will accom- modate 3,920 pupils. A mechanic arts high school has also been built, and a new high school is under con- struction. For the City Hospital, an ambulance stable and a boiler-house have been built ; a separate hospital for contagious diseases has been substantially completed, and will be ready for occupation during the month of March, 1895 ; a group of buildings for pathological pur- poses, consisting of a two-story laboratory, a chapel, and a morgue, are now being plastered ; and^a new surgical ward and a practically new operating building have been begun ; making a total of fourteen buildings provided for the City Hospital. For the Board of Health, four buildings have been erected on Gallo[)'s Island, and two on Swett street. For the Department of Public Insti- tutions, a combination chapel, dining-hall, and domestic building, a combination boiler-house and laundry, and three dormitories accommodating 203 patients, have been erected at Austin Farm ; a domestic building and two dormitories accommodating 178 patients have been erected at Pierce Farm; a boiler-house, barn, women's dormitory accommodating 320 inmates, and a hospital consisting of three buildings or wards accommodating 300 patients, have been erected at Long Island ; 312 new cells have been added to the House of Industry, at Deer Island ; a boiler-house 78 Valedictory Address. and domestic building and a dormitory accommodating 52 boys have been erected for the Parental School, in West Roxbury ; making a total of about 15 new buildings for this department. For the Fire Department there has been con- structed upon a lot purchased on Bristol street a building for a department headquarters, fire-alarm service, water- tower, practice tower, and a boiler-house ; an engine and ladder-house at Andrew square, South Boston ; an engine- house at Ashmont ; and a ladder-house on Friend street ; besides which Hose-house No. 7 has been completely re- modelled ; and Engine-house No. 27 is being rebuilt. For the Police Department a station and court-house has been built at Brighton, and an annex for court and patrol- wagon has been made to Station 13, Ward 23. For the Park Department a pier head-house at Marine Park and an ath- letic house on the Charlesbank are being built. The total amount expended upon the buildings in charge of the City Architect between May 1, 1891, and December 31, 1894, has been $2,999,898.47. The expenses of the de- partment, including all sums charged to the special appro- priations for the several buildings for inspectors, watchmen, experts, etc. , have been $93,420.25, wdiich is 3^ per cent, upon the expenditures for construction. This percentage may be contrasted with the corresponding figures for previous periods in the history of the department ; the cost of the department from 1874 to 1889 having been 6| per cent., and for 1889 and 1890, 10| per cent., of the expenditures for construction.^ In respect to methods of construction, more substantial and less easily combustible buildings have been necessitated by the new building law ; the cubic contents of each school- room have been increased ; special attention has been paid to heating and ventilation ; and many novel methods have been adopted, in some cases invented, particularly in the hospitals at Long Island and Austin and Pierce Farms. As to the relative cost of the new buildings, a comparison is difficult, except in the matter of school-houses, which in a » See Doc. 136 of 1891. Building Operations. 79 general way furnish a substantially accurate basis. The twelve brick primaries provided during the last four years accommodate 4,480 pupils, and have cost $134 per pupil and $3.21 per square foot of finished floor area ; while the seven primaries built during the period immediately preceding the present administration — that is, between 1881 and 1891 — accommodate 3,472 pupils, and cost $119 per pupil and $3.20 per square foot of finished floor area. As to the grammar school-houses, the six constructed under the plans of the present City Architect will accommodate 3,920 pupils, and will have cost about $137 per pupil and $2.83 per foot of finished floor area; while the last six grammar school-houses built under the former system, — namely, the Martin, Minot, O'Brien, Thomas N. Hart, Henry L. Pierce, and Bowditch grammar school-houses, — erected between 1885 and 1891, accommodate 4,032 pupils, and cost $158 per pupil and $3.08 per foot of finished floor area. The Brighton High School-house will cost about $130,000, or $2.79 per finished foot of floor area, while the next preceding high school built in this city — namely, the Roxbury High ^ cost $4.61 per finished foot of floor area. The twelve brick primaries provided during the last four years give an average of 618 cubic feet per pupil at a cost of 21 cents per cubic foot ; while the seven brick primaries built in the period preceding gave 575 cubic feet per pupil at a cost of 21 cents per cubic foot. The three wooden pri- maries of the latter period, when compared with the seven wooden primaries of the earlier period, result as follows : for each pupil 672 cubic feet to 445 cubic feet, at a cost of 15 cents to 13 cents per cubic foot. The six grammar school- houses of the present Architect give to each pupil 702 cubic feet, at a cost of 17 cents per cubic foot ; while the last six built, prior to 1891, gave to each pupil 710 cubic feet, at a cost of 19 cents per cubic foot. The cost of the Brighton High School will not exceed 18 cents per cubic foot, while the cost per cubic foot of the Roxbury High was 26 cents. In interpreting these comparisons account must be taken 80 Valedictory Address. of the vastly more substantial construction of the new build- ings and of the more elaborate arrangements for heating and ventilation. A completely new system of contract forms has been adopted in this department (as also in the Street Depart- ment and the City Engineer's office), and has proved a great protection to the city in its works of construction. The results obtained by this department have been secured at probably less cost than in private work. This is due not simply to the saving of about two per cent, in the professional expenses involved, l)ut to the fact that by a fair and inflexible treatment of the business of the office the most responsible bidders have been induced to compete for the contracts advertised by the department. The city enjoys in some respects an advan- tage over private owners in its building operations, as no private citizen, however wealthy, keeps a daily bank balance amounting to millions of dollars ; and a city con- tractor knows that as soon as his payments are certified, the money can be had without any of the delays which, under the most favorable circumstances, are incident to private work. Moreover, in work for the city, the con- tractor has practically only one man to deal with, — the City Architect, — while in private work there is the owner as well. Finally, the city is protected as, under the decisions of the courts, no private owner can be, against extortionate and fraudulent claims for extras. The contract law of 1890^ practically prohibits all claims against the city for extras or work of any kind, unless evidenced by a written instrument signed by the City Architect, or the head of some other department, and approved by the Mayor. I consider this one of the most valuable laws ever placed upon the statute books of the Commonwealth ; and to it, as well as to the other considerations here suggested, — particu- larly to the scrupulous fairness with which the business of the office has been administered, — I attribute the fact that iSt. 1890, ch. 418, $§ 4 to 6. Building Operations. 81 during the past four years our municipal building operations have been carried on in this department at actually less cost than would have been the case in private work. It may fairly be claimed, I think, that this department, as at present managed, has demonstrated the possibility of the erection by municipal corporations of substantial, beau- tiful, and inexpensive public buildings. So long as such a management can be perpetuated it would be a mistake to abolish the department, as suggested in my first inaugural address ; but the salary should be raised to a sum propor- tionate to the responsibility and labor of the office. Section 5. A New City Hall, Such a building is needed, and ought to be built, either on the Public Garden, or next to the State House, before many years go by. Plans were prepared by the City Architect in 1892, and have been very generally commended ; but in view of the more press- ing necessity for other expenditures, particularly for rapid transit purposes, it seemed wise to postpone the erection of a new City Hall for some years at least. In the meantime the old Court House has been fitted up for the use of several departments. 82 Valedictory Address. CHAPTER 8. THE PUBLIC STREETS. The plotting of suburban streets in advance of laying out or construction is in charge of the Board of Survey, created in 1891. The laying out, widening, and extending of streets, and all matters relating to changes of grade, are in charge of the Board of Street Commissioners, created by St. 1870, ch. 337, subject in certain cases to approval by the City Council, and in all cases since the passage of St. 1892, ch. 418, to the approval of the Mayor. Everything that re- lates to the maintenance, watering, and cleaning of streets, and the construction of most streets, is in charge of the Su- perintendent of Streets. The City Engineer has charge of constructing some streets, and both he and the City Surveyor devote a large part of their time to the work of the Board of Street Commissioners and of the Street Department. Other matters relating to the streets which have recently received the attention of the City Government are the bridges across the tide-waters surrounding the city ; the grade crossings of the various street railroad companies ; the presence of overhead wires in and across the streets ; the compensation to be paid for the use of the streets by the private citizens and corporations having privileges therein ; and the relief of the business streets of the city from overcrowding. Section 1. Street Lines and Grades, The topo- graphical conditions of the original town were ill-adapted to good street lines, and the resulting narrow and crooked highways have been a subject of criticism and regret for over 200 years. ^ Nothing could be done with the lanes * As early as 1665 a royal commission desci'ibed the streets as " crooked with little decency or unifonnity ; " and the necessity for constant widenings was recognized in the building act of 1692. A readjustment of street lines has been attempted after nearly eveiy large fire, beginning with that of 1676. The Public Streets. 83 of the old town except to widen and extend them at enormous expense;^ but when the original limits of the town were enlarged by annexation and by the filling of the tidal flats on either side of Boston Neck, efforts were made to see that in the new territory thus acquired the mistakes of the old town were not repeated. South Boston, annexed in 1803, was laid out upon a systematic, rectangular plan, under the provisions of a special act of the Legislature.^ The "Neck Lands," being that portion of the public lands on either side of Boston Neck, redeemed by filling for building purposes, were laid out by the City Government with broad, rectangular streets ; and the same plan was adopted for the development of the land acquired by the filling of portions of the South Bay. When the Back Bay was filled, this portion of the city was also laid out upon a s^^stematic, rectangular plan, through the cooperation of the Commonwealth, the city, and the private owners of the fiats. After the annexation of Roxbury in 1868, and Dorchester in 1870, it became apparent that the streets previously laid out in the suburban territory thus acquired were nearly as tortuous and narrow as those of the city proper, and that unless something was done the people would suffer a repetition in these portions of the city of the evils so plainly felt in the older part. It was therefore determined to secure the laying out of new streets in Roxbury and Dor- chester upon public lines, and various plans were devised for the accomplishment of this purpose, the practical result being the creation of the Board of Street Commissioners in 1870. This Board had, however, no power to lay down street lines in advance of the actual taking for highway purposes, and before many years it became evident that its work was largely confined to an acceptance or rejection, as public streets, of private ways laid out haphazard for the benefit, and according to the personal ideas, of the individual 1 Since 1822 nearly forty millions of dollars have been spent for street widenings, extensions, and changes of grade — mostly in the city proper. See Auditor's Annual Report for 1893-4, pp. 202-208. » St. 1803, ch. 111. 84 Valedictory Address. land-owners, without reference to the general needs of the travelling public or to the growth of the community. It thus appeared — especially after the amount of suburban territory within the city limits had been more than doubled by the annexation, in 1874, of West Roxbury and Brighton — that there was need of more systematic methods of street plotting ; and a demand arose for the adoption of methods similar to those in force in New York, Brooklyn, Chicago, and the newer Western cities, for the development of streets upon a comprehensive, public plan. The result of this agitation, lasting twenty years, was the passage, in 1891, of the act creating the Board of Survey.^ The theory of this law,^ in so far as it relates to street plotting, is that the city, through the Board of Sur- vey, shall prescribe the lines to which all future streets must conform. The owner is entitled to compensa- tion, as under the former system, when the land shown upon the Board of Survey plans as appropriated to street purposes is actually laid out as a highway by the Board of Street Commissioners, providing he can prove damage and insists upon compensation. The duration of the Board was limited to three years from the first of May, 1891, in the belief that its work could be accomplished within that period ; but so many difficulties were encountered and so much delay was caused by acci- dental circumstances, — such as the necessity of waiting until certain grade-crossing problems had been solved, — that when the first of May, 1894, was reached only about one-fourth of the work contemplated by the original act had been completed. The existence of the Board was therefore extended^ to May 1, 1897. I can see no reason why the entire work, as originally contemplated, should not be finished by that date. 1 See inaugural addresses of Mayor Shurtleff , Mayor Cobb, Mayor Martin, Mayor O'Brien, and Mayor Hart, as well as tlie inaugural address of January 5, 1891 ; also report of the com- mission appointed in 1884 to prepare a revision of the city charter. Doc. 120, of 1884, s St. 1891, ch. 323. » By St. 1894, ch. 335. The Public Streets. 85 It was inevitable that such a radical change in the method of laying out public streets in this city, as was contemplated by the law of 1891 and its amendments, should create hostility on the part of land-owners, — particufarly those of the speculative kind, who not only desire to develop their own property without regard to the rest of the community, but insist on having it done at public expense ; but on the whole there has been less opposition to the Board of Survey than was expected. Its assistance has been eagerly sought by most of the more responsible land-owners and builders ; the plans hitherto filed have met with general approval ; and I believe that when the work is done, the public will welcome it as a great reform, and oppose all efforts to undo it. One hundred and eighty-four plans have been filed to date, covering 3,391 acres, and showing 91.27 miles of prospective streets laid out, widened, or extended. While the work of the Board of Survey will take care of the new streets in the still undeveloped suburban sections of the city, the streets of the business portion of the city cannot be improved by any such means, but only through the expenditure of great sums of money for widenings and extensions, at public expense, or by the adoption of hitherto untried methods. One such method is the duplication of the capacity of the streets by constructing subways beneath them, — a plan about to be tried by the Boston Transit Commission under the authority of ch. 548 of the Acts of 1894. Another method would be to give the Board of Street Commissioners power to widen streets by arcading.^ An- other is to establish building lines. ^ With some of the principal streets of the business section of the city duplicated by the construction of subways, with others widened by arcading, and still others widened or ^I petitioned for such a law in 189+, but there was opposition from real-estate owners; and this opposition, together with the difficulty of drafting a satisfactory bill, was sufficient to cause the rejection of the petition. 2 See St. 1893, ch. 462, accepted by the City Council October 28, 1893, and St. 1894, ch. 439. These laws were passed at the instance of the Executive Department; and under the authority of them building lines have been establlshod on Beacon street and Boylston-street extension. S6 Valedictory Address. extended by the establishment of building lines, or upon the old plan of paying for all the land taken ; with the streets of the suburban districts plotted upon proper lines by the Board of Survey ; there yet remained another class of streets, which has needed and received the atten- tion of the City Government. I refer to radial thorough- fares leading from the city proper to the different suburban sections. Of the possible improvements of this character the more important have been provided for, in part or in whole, during the past four years : namely, the construc- tion of Commonwealth avenue to Brighton ; the extension of Boylston street beyond the Back Bay park ; the widening of Huntington avenue and Tremont street to Brookline ; the extension of Columbus avenue ; the construction in con- nection therewith of a proper approach to Franklin park ; the widening and extension of Blue Hill avenue ; and better means of communication between the city proper and the towns and cities to the north via a new bridge to Charlestown. The extension of Commonwealth avenue along the line of what was formerly Brighton avenue, and its construction to the width of 160 feet, was undertaken in 1887 upon an appro- priation wholly insufficient for the purpose. During the past four years $843,671.05 have been appropriated from loans and revenue for this improvement, and it is now sub- stantially completed, with the exception of a new bridge over the tracks of the Boston & Albany Railroad, to cover the cost of which an additional appropriation will be necessary. The avenue has lately been extended to connect with the new boulevard in Newton. Boylston street has been extended to Brookline avenue, and its construction ordered under the provisions of a special law. Huntington avenue and Tremont street have been widened so as to make an avenue 100 feet in width from Copley square to Francis street, and 80 feet in width from Francis street to the town of Brookline. Columbus avenue has been laid out from Northampton street to Franklin park. The principle of the acts ^ under which Boylston street, 1 St. 1894, ch. 416 and ch. 439. The Public Streets. 87 Columbus avenue, and Huntington avenue have been laid out, is that the city shall pay the entire first cost of land and construction, and then assess the entire benefit or betterment upon all estates deriving benefit therefrom. These laws are similar to that under which Oliver street was widened in 1867, and differ from the general betterment law of the Commonwealth in providing that the whole instead of one- half the benefit may be assessed. As to Blue Hill avenue, an order has been passed and ap- proved widening this avenue to 120 feet from Warren street to the Neponset River at an estimated cost of $76,875. Con- struction w^ill not be necessary for some years ; but it was thought desirable to secure the widening while the land could be obtained at reasonable prices — particularly as the Metropolitan Park Commission has agreed to take as a park- way, and widen to 120 feet, Mattapan street in Milton, from the Neponset River to the Blue Hills reservation. The first cost of these widenings and extensions is to be charged to the loans for " laying out and construction of highways;" and the loan of $1,000,000 authorized for this purpose, together with the $300,000 loan for Columbus avenue, is sufficient to provide the money Tequired by the orders of the Board of Street Commissioners. There is need of an avenue on the east side of the city from the business part, or at least from the South End, through Roxbury and Dorchester. The most available plan would prob- ably be to widen Hampden street and extend it so as to con- nect with Blue Hill avenue. Columbia and Boston streets should also be widened, so as to make a proper connection between the Dorchester parkway and Franklin park. Brighton avenue and North Beacon street should also be widened. In laying out these radial avenues, the Board of Street Commissioners can now set apart a special reservation for the street railway tracks ; ^ and such reservations have been provided on Commonwealth avenue, Huntington avenue, and Blue Hill avenue. i St. 1894, ch. 324, accepted by the City Council November 3, 1894. 88 Valedictory Address. Section 2. Construction, Maintenance, etc. The con- struction, paving, and repair of the public streets, as well as the cleaning and watering of them, is in charge of the Super- intendent of Streets. The changes effected in the methods of cleaning and watering the streets have already been re- ferred to. The surface of the streets was in such poor condition four years ago as to be the cause of universal complaint, and it was necessary to expend large sums of money upon new and improved pavements. The liberal appropriations voted for this purpose by the City Councils of 1891 to 1894 have been expended with, it seems to me, excellent results in respect to both the character and the cost of the work. On January 1, 1891, there was in the entire city but one short piece of block stone pavement laid upon a concrete base ; there were no brick pavements, only 1,453 sq. yds. of block asphalt, and 54,070 sq. yds. of sheet asphalt. During the past four years the area of sheet asphalt pavements has been increased to 107,074 sq. yds., and there are now 14,206 sq. yds. of block asphalt, 5,082 sq. yds. of brick pavements, and 54,404 sq. yds. of blockstone on concrete base. As the business section of the city has been almost entirely repaved, and as the pavements of the residential section of the city have been very much improved, I do not think that large special appropriations for the Paving Divi- sion will be needed in the immediate future. The work of constructinof the radial thorouo^hfares extendi no^ into the suburbs must be continued, probably by loan ; but I see no necessity for borrowing any considerable sums during the next few years for pavements. As to the relative cost of the work of the Paving Di- vision during the past four years, comparisons with previous administrations are difficult, if not impossible, for the reason that prior to 1891 the books of the department were kept in such a manner as to make it extremely difficult to ascertain the exact cost of anything.^ The entire book-keeping of the 1 See Annual Reports of the Citizens' Association for 1890, pp. 36-41. L The Public Streets. 89 department, as well as the whole system of letting contracts and purchasing materials, was reorganized by the late Super- intendent of Streets ; and throughout his administration the books have been so kept as to make it possible, not only to ascertain the exact cost of every undertaking, but to facilitate comparisons with the work of succeeding administrations. Section 3. Financial. The money for the laying out, widening, jind extension of streets, the construction of them, and their maintenance, repair, etc., comes either from the annual appropriations out of the tax levy and other sources of annual income, or from special loans, or from the loans for the " laying out and construction of highways " authorized by chapter 323 of the Acts of 1891. The cost of mainten- ance and repairs, and everything that can fairly be termed current expenditures, must, under the provisions of chapter 206 of the Acts of 1891, be paid out of taxes and income; while everything in the nature of permanent improvements may, and under the present tax limit generally speaking must, be met by loan. In this city the cost of street construction, like the cost of street widenings, sewers,^ and other similar improvements and conveniences, falls upon the general taxpayer to an extent that would not be tolerated in any other progressive community. Elsewhere, at least in all the larger cities of this country, substantially the entire cost of streets built for the development of real estate, including sewers, side- walks, and other conveniences, is assessed upon the abut- ters. In some cities a small percentage is paid by the municipal corporation, but in most of the large cities of this country the entire cost falls upon the land-owners. This fact is of vital importance to a correct understanding of the problem of taxation in this city. Our taxes are admittedly high ; but this is largely due to the fact that the city — that is, the general taxpayer — is compelled in Boston to pay for local improvements which in other communities are charged upon the land. See chapter 5, § 8. 90 Valedictory Address. I shall not encumber the pages of this message with a repetition of the arguments so frequently addressed by me to the City Council, and to committees of the Legislature, in favor of a complete change in our methods of providing for street, sewer, and sidewalk construction, and of the sub- stitution of the assessment plan, under Avhich all the other great cities of this country have been so rapidly built up, for the taxation plan in operation here ; except to state that every day's experience in the past four years has confirmed my belief in the wisdom and necessity of such a change. It is not, as many persons are inclined to assume, a mere question of form ; it is not true that it makes no diflerence to the taxpayer whether the burden of street construction falls upon him in his annual tax bill for general municipal pur- poses or in the form of special assessments ; and it is fallacious to argue that the burden of taxation in Philadelphia, Brook- lyn, or Chicago would be equal to that of Boston if the special assessments levied in the former cities were included in estimating the real amount of taxation. It is not a ques- tion of form, but of substance ; the real issue being, not the amount of the special assessments, nor the amount of taxation including them, but rather how the burden of these assessments shall be distributed. The Boston sys- tem distributes the cost among the taxpayers at large, while under the other system the greater part, some- times the whole, falls upon the estates particularly benefited, and those who own no such estates pay nothing. I believe the latter to be the correct theory ; and I consider that the Boston plan is responsible, more than all other causes combined, for the relatively greater burden of taxa- tion and debt in this city than in those communities which have been wise enough to adopt the assessment system. The Legislature of 1891 was induced to take a great step in this much-needed reform ; the act creating the Board of Survey also providing for the construction of streets in the suburban sections by assessment. This law had no sooner been passed, however, than it was violently attacked by the speculators in suburban real estate ; and they had suflicient The Public Streets. 91 influence to induce the Legislature of 1892 to modify, and, in fact, to almost nullify, the financial provisions of the Act of 1891. In 1893 and 1894 still further retrograde action was taken ; and the result up to date has been that the original purpose of the law has been thwarted, and that it no longer is, as was intended, an act for street construction on the credit of the city, with sinking-funds or assessments equal to the loan, but has been converted into an act for street con- struction at public expense, and has caused a considerable increase in the net debt of the city.^ The amendments to the law of 1891 were passed against as effective a protest as the City Solicitor and the Executive Department could prepare ; and the success of the specu- lative element in the community in inducing the Legislature to overthrow the work of 1891 is indicative of the fact, which I have so frequently had occasion to deplore, that here to a greater extent than anywhere else in the world the real-estate speculator who desires to develop his land and increase its value at public expense seems to be in control of legislation. The sewer law of 1892 ^ has experienced a similar fate, having been so amended by succeeding Legislatures as to have lost its chief financial merits.^ The sidewalk law of 1892,^* according to which the entire cost of sidewalk construction was assessed upon abutting estates, in conformity with the practice obtaining in other cities, met with a still worse fate. It was entirely repealed in 1893.5 The result of these attempted reforms in the financial methods of street construction has thus been unsatisfactory ; ^ 1 $894,163.77 up to December 31, 1894. See Appendix, Table 24, « St. 1892, ch. 402. » St. 1894, ch. 227 and 256. * St. 1892, ch. 401. « St. 1893, ch. 437. <5 This experience is nothing new. As early as 1845 Mayor Quincy went to the Lefjislature in behalf of the city for a bill permitting street widcnings by assessment, and the bill was lost by the votes of Boston members. Another unsuccessful applica- tion was made in 1856 by Mayor Rice. See also Inaugural Addresses of Mayor Smith in 1855 and Mayor Lincoln in 1866. The members of the Legislature most detei^- mined in their opposition to the construction law of 1891 have been the represent- atives from the suburban wards of Boston. 92 Valedictory Address. but some good has been accomplished. The proportion of cost assessed upon particular estates, and the corresponding benefit to the city treasury, is still greater than prior to 1891 ; and public attention has been directed to the subject in a manner which should prevent an entire relapse to former conditions. It is discouraging to be obliged to chronicle the fact that the chief plunderers of the city treasury of Boston are not politicians or contractors, — for public opinion is always be- hind an Executive who stands up against the demands of such, — but the suburban speculators in real estate, who not only seek to secure a private and unjust advantage out of the public treasury, but, under the pretence of advocating public improvements, actually succeed. I believe that the greatest obstacle to the progress of this city and to its proper develop- ment as the metropolis of New England is the selfish owner of vacant lands, who makes no improvement at his own expense, but spends his time in agitating for the expenditure of the public funds upon local and private improvements which in other communities would be charged to him. Section 4. Bridges. With the cooperation of the Com- monwealth, a new bridge has been constructed over the Reserved Channel between Ward 13 and South Boston, con- necting Congress street and the city proper with L street in South Boston ; the old Dover-street bridge across Fort Point Channel has been entirely rebuilt ; the bridge between North Brighton and Watertown has been rebuilt ; the Chelsea-street bridge between East Boston and Chelsea, and the bridges between Charlestown and Chelsea, are being rebuilt; and loans have been authorized with which to construct a much- needed new bridge between the city proper and Charlestown. Section 5. Grade Crossings. Those of the Boston & Alban}'^ Railroad at Cambridge and Everett streets, in Brighton, have been abolished. The crossing of the Boston & Maine Railroad at Causeway street has been discon- tinued, partly through the construction of the Union Station, and partly through the taking by the Transit The Public Streets. 93 Commission of the terminal property of tlie Boston & Maine Railroad south of Causeway street ; and the Boston & Maine crossings of Chelsea bridge are being abolished. On the system of the New York, New Haven, & Hart- ford Railroad, the grade crossings at West Fourth street and Codman street have been abolished, and arrange- ments have been made under special legislation for the abolition of all the grade crossings along the Prov- idence Division, between Park square and Forest Hills. Negotiations are now in progress with this company for the abolition of the grade crossing at Dorchester avenue. The grade crossings in Fast Boston can best be dealt with by a complete change in the location of the railroad tracks in the manner suggested by the Rapid Transit Commission of 1891 ; but this cannot be done under the general grade- crossing act, and no agreement has yet been reached with the railroad companies. I have petitioned the Legislature of 1895 for relief in this matter. The question of abolishing the grade crossings of the Boston & Maine system in Charles- town and beyond abounds with difficulties ; and these difficulties have been increased by the refusal of the railroad corporation to follow the advice of the Rapid Transit Com- mission, the Railroad Commissioners, and the City Govern- ment in respect to the manner of constructing its Union Station. The inconveniences of the plan adopted are already apparent, and the cost of abolishing the grade crossings in Charlestown, East Cambridge, and Somerville will be very much greater than if the Legislature of 1893 had not, at the instance of the corporation, rejected the bill prepared by the city and reported by the Legislative Committee on Transit. Section 6. Overhead Wires. These are now being re- moved from the streets by the new Commissioner of Wires, under authority obtained from the Legislature of 1894, after a contest with the corporations interested lasting several years. 94 Valedictory Adj^ress. Section 7. Compensation for ike Use of Streets, Of the various corporations and individuals using the public streets for either purely private or what may be termed semi-public purposes, only the gas and electric light companies can be said to pay any compensation for the valuation privileges they enjoy. The gas and electric light companies make special prices, less than those paid by the general consumer, to the city in respect to the public lights supplied by them. Thus the price paid by the city to the electric light com- panies, now thirty-five cents a night, is claimed to be about the actual cost to the companies, and is admittedly less than the companies charge private citizens for the same service. The gas companies make a price for the city which is less than the price for the general consumer as fixed by the Gas Commission ; the annual difierence or benefit to the city of the special prices for gas used upon the streets and in the public buildings amounting, at the present time, to $30,645 per annum. With the exception of the gas and electric light companies, none of the persons or corporations using the streets pay any- thing for the privilege — a condition of things generally regarded as unfair to the city treasury, which has practically to pay the entire cost of maintaining the streets in good repair, and most of the original cost for land and con- struction. Efibrts have been made by the City Governments of the past six years to procure from the Legislature authority to impose a special tax, or otherwise to exact com- pensation, for the use of the public ways by the various cor- porations and private citizens having privileges therein. As the streets of the city and their control belong, under the decisions of our courts, to the people of the Com- monwealth, and not to the municipal corporation, the city authorities have no power to exact compensation for the use of the streets unless specially authorized to do so by the Legislature. The efforts to secure this authority have hitherto been unsuccessful, partly owing to a perhaps well- founded fear that the authority, if granted, would not be The Public Streets. 95 wisely exercised ; but principally to the op[)osition of the special interests involved. With changes in the city charter and the constitution of the legislative branch of the City Government, such as have been suggested, the first difficulty would be removed or reduced to a minimum, and I should then hope that the Legislature would see fit to grant to the City Government the right enjoyed by municipal corpora- tions in other parts of the world to secure full compensation for all privileges granted in the streets.^ Section 8. Street Travel, The streets of the business section of the city, never adequate for the demands of travel, have been completely diverted from their original and proper function as public highways and converted into locations for the benefit of the street-railway corporations and their patrons. After three years of agitation and discussion, in which I have felt it my duty to take an active part, the Legislature of 1894 adopted a plan,^ subsequently ratified by popular vote,^ for the relief of the streets from the congestion due to surface cars by placing the latter in subways con- structed for the purpose. The work has been intrusted to a special commission, the members of which assure me that no financial or engineering difficulties havei Jbeen discovered, and that construction will be commenced as soon as the sea- son for work is at hand. The property of the Boston &, Maine Railroad, between Haymarket square and Causeway street, has been taken for the northern terminal of the subway. This great undertaking will, I am convinced, if carried out in the spirit of the act granting the authority, relieve our streets of the congestion due to the presence of surface cars * See Document 144 of 1890 ; inaugural addresses from 1891 to 1894 ; and the records of the State Legislature for the years 1891, 1892, 1893, and 1894, in regard to various petitions and bills presented by the Mayor, the City Solicitor, the Citizens* Associa- tion, and individual citizens. The foreign system of granting exclusive franchises for a term of years in return for a division with the city of all dividends declared above a ceitain percentage seems, on the whole, to be the most advantageous, and much preferable to the Massachusetts plan, under which the corporations get no exclusive or permanent rights and the public gets no rent. See the bill relating to street- railway franchises, presented to the Legislature of 1891 on behalf of the city, and the contract with the Brookline Gas Light Co. of February 27, 1893. * St. 1894, chap. 548. ^ ^y 15,542 to 14,162 at a special election held July 24. 96 Valedictory Address. and tracks, and restore them to public use as highways for ail classes of the people. The expenditure involved will be large, but should prove no permanent or real addition to our funded debt, as the rentals for the use of the subways ought to be sufficient to cover the interest and sinl^ing-fund requirements on the forty-year loans issued for the purpose, and after the maturity of these loans to yield a clear profit to the city.^ The streets I found also to be encumbered by innumerable pedlers and other persons transacting private business upon the narrow sidewalks of the congested district, thus increas- ing the difficulties of travel. These nuisances have been to a great extent abolished ; all pedlers having been excluded from the retail business section, and desks and other side- walk obstructions prohibited. Much remains that could be done to facilitate travel by regulating the use of the streets by teams. The interests concerned have, however, taken the not wholly unreasonable position that they should not be made the special object of regulation as long as the chief cause of congestion — the street-railway companies — are allowed locations every- where ; and this argument, together with others of less force, has hitherto sufficed to deter the Board of Aldermen from taking action. It seems now to be the opinion that the question of traffic regulations should be postponed until the street-car service has been permanently readjusted by the Transit Commission. ^ See Chapter 18, $ 7. Street Lighting. 97 CHAPTER 9. street lighting. The first attempt to light the streets by gas was made in 1834, prior to which time oil-lamps had been used, first put up in 1773 by subscription. Oil and gas were used for street lighting until 1882, when 113 electric lights were erected. Since then there has been a gradual diminution in the number of gas-lamps, and a gradual increase in the number of electric lights, and in 1891 naphtha w^as substituted for oil in the remoter suburban streets. On the 1st of January, 1891, there were in use upon the public streets 9,282 gas-lamps, consisting of 9,247 four-foot burners and 35 large burners. There were also 2,957 oil- lamps, 99 naphtha-lamps, and 1,125 electric lights, each of 2,000 candle-power (commercial) ; making a total of 13,463 lights. The prices charged by the gas companies ranged from $1 to $2 per thousand cubic feet ; and the electric-light com- panies charged forty cents per lamp per night. The contracts with the different gas companies expiring in 1893, an effort, with the details of which the citizens are familiar, was made to secure a reduction in the price. The final result of this movement was a series of contracts with the different companies at prices ranging from 70 cents to $1.50. These contracts expire in 1896 and 1897, at the option of the city, which has the right to insist indefinitely upon the maintenance of the present prices. The number of gas-lamps and the respective prices for the same in use January 1, 1891, and January 1, 1895, are shown in the following table : 98 Valedictory Address. Price. Number of Lamps at each price, Jan. 1, 1891. Number of Lamps at each price, Jan. 1, 1895. $2 00 3 1 85 1,174 1 60 665 1 55 660 1 50 3,930 998 1 00 2,815 163 1 35 439 1 26 1,032 1 17 1,886 671 90 70 2,251 9,247 7,440 These reductions effected a saving to the city treasury of about $55,000 per annum in the prices paid to the various gas companies on account of the street lamps. An additional saving of about $10,000 was also brought about in the prices paid for lighting the public buildings, which were included in the special contracts with the gas companies. All doubt concerning the validity of these contracts would seem to have been removed by a recent order of the Board of Aldermen, approved December 5, 1894. Through competition between the different companies, appeals to the Gas Commission and the State Legislature, and the contracts referred to, a general reduction was also effected in the prices paid by private consumers for gas throughout the city amounting to about half a million dollars per annum. The following: table shows the reductions in detail : Street Lighting. 99 Prices Paid by Private Consumers for Gas in thb City of Boston. Lamp Department, District. City Proper, South part. . . City Proper, North part . . . Roxbury (Rox. GasL. Co.) . Roxbury c Brook- line G.L. Co.), Dorchester South Boston. Jamaica Plain Brighton .... Charlestown . , East Boston . Jan. 1, 1891. $1.30 1.30 1.70 1.70 1.70 2.50 1.90 2.00 1.75 Discount. $1.20 to large con- sumers only $1.20 to large con- sumers only 20 cts. per M. ofif if paid in 12 days . . , 20 cts. per M. off if paid in 12 days . . . Same as Dorchester, 50 cts. off if paid in 15 days Net 25 cts. per M. off if paid in 15 days . . Net Jan. 1, 1895. 1.50 1.60 1.60 Discount. $1.00 1.00 1.00 1.00 1.40 10 cts. per M. off if paid in 15 days. 1.40 Same as Dorchester. 1.80 ! 15 cts. off if paid in 15 days. 10 cts. per M. off if paid in 12 days. 20 cts. per M. off if paid in 25 days. 10 cts. per M. off if paid in 15 days. The controversies with the different gas companies having been adjusted during the year 1893, it remained to secure an improvement in the electric-light service of the city. During the year 1894 contracts have been made with the various electric-light companies, involving a reduction in price from 40 to 35 cents per light per night where overhead wires are strung and owned by the companies, and to 34 cents where the city owns the distributing plant. These reductions in the price of electric lights were predicated 100 Valedictory Address. upon a certain increase in the number, as set forth in the several contracts, and the Superintendent of Lamps has accordingly erected during the past year 790 new electric lights, 520 of which are on the public streets, principally on the main thorotighfares leading from the city proper to the suburbs, and 270 upon the Common, Public Garden, and the parks. The following table shows the annual increase in electric lights : 1882 113 1883 222 1884 55 1885 48 1886 56 1887 80 1888 119 1889 94 1890 345 1891 309 1892 106 1893 31 1894 790 Total 2,368 And the number on January 1, 1891, and January 1, 1895, are shown, by wards, in the following: Ward. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 January 1,1891. January 1, 1895. Wabd 34 73 15 36 71 16 22 42 17 32 69 18 44 63 19 48 85 20 54 87 21 19 51 22 20 34 23 102 163 24 70 134 25 50 105 53 88 40 117 January 1, 1891. January 1,1895. 30 60 33 46 32 50 48 80 29 54 38 95 80 122 58 200 39 183 75 198 41 98 1,132 2,368 Street Lighting. 101 The electric lighting of the Common, Public Garden, and parks has been undertaken on the underground system ; the city paying for and owning the distributing system, except the lamps, which are owned and cared for by the company, as in the case of overhead wiring. The streets and parks of the city are now lighted by 2,368 electric arc lights, of 2,000 candle-power (commer- cial) each, by 7,440 gas-lamps, each supplied with four-foot burners, and by 2,761 naphtha-lamps ; and the estimated cost of maintaining the department upon this basis, which involves twice the number of electric lights in use four years ago and a complete substitution of naphtha for oil, is only $12,165.57^ more than was expended during the year 1890.2 1 Expended in 1890, $557,492.63; estimate for 1895-6, f 569,658.20. ' For the details and results of the contest for cheaper gas in 1893 see various messages sent to the City Council of that year, particularly those of January 1 (inaugural), January 30, February 13, February 27, March 1, May 18, and November 9, 1893 ; also printed testimony taken before the Legislative Committee on Investiga- tion, the argument made on behalf of the city, reprinted separately, and chapter 474 of the Acts of 1893. The Commission appointed under the provisions of this act found the value of the property of the Bay State Gas Co. to be $1,500,000 in excess of the capital stock of $500,000. The company accepted the decision, issued $1,500,000 of new stock, and surrendered as cancelled the note of $4,500,000 by the date fixed in the act. In this way the nominal capitalization of the company was reduced from $5,000,000 to $2,000,000. 102 Valedictory Address. CHAPTER 10. PROTECTION AGAINST FIRE. Section 1. Building Laws. A new Building Law had long been considered a necessity, and radical changes were recommended by a special commission appointed in 1890, in a report submitted in 1891, too late for action that year. In 1892 the matter was taken up, and a law involving still more radical changes, drafted in cooperation Avith the Boston Board of Underwriters, w^as passed by the Legislature of that year. This law (Stat. 1892, chap. 419), which it has since been found necessary to amend only in minor details, marks an immense improvement upon all former Building Laws in operation in this city, both in respect to the character of the restrictions imposed to secure better construction, and to the manner of enforcing the law. The requirements of the Building Law of 1885, as well as those of its prede- cessors, were ftir behind the age, and resulted in the erection of a class of buildings which has literally created a confla- gration district in this city. The law was also defective in omitting to provide any efllcient means of enforcement. The new law has given, I think, general satisfaction, will Tieed amendments only in minor particulars, and should in the course of time result in the rebuilding of this city accord- ing to sound methods of construction. The "Board of Appeal " established under the authority of the law of 1892 has been of great service in securing an intelligent and firm construction of the law. Section 2. Fire Department. Associations have been formed for the purpose of securing from the State Legislature, by means of political influence and intimidation, those un- reasonable privileges which the Commissioners have been unwilling to concede. The Fire Department has been the Protection against Fire. 103 victim of political agitation both at the City Hall and at the State House, in the supposed interest of the firemen. The department is also extremely costly, and there appears to be no end to its demands for increased appropriations, both for current expenses and for buildings and equipment. As already stated to the City Council, I believe that better results, financial and administrative, can be obtained by placing the Fire Department in the hands of a single com- missioner, at an adequate salary. Section 3. Overhead Wires. After failing for three successive years to induce the Legislature to give the city authorit}'' to compel the electric light and other companies maintaining wires in and across the public streets to put them underground, an appeal to the Legislature of 1894 was successful, and the authority given by chapter 454 of the acts of that year is now being exercised with good results by the new Commissioner of Wires. 104 VALEDiCTORr Address. CHAPTER 11. RELIEF OF THE POOR. This work, except so much of it as relates to paupers en- titled to permanent support under the general settlement laws of the Commonwealth (see chapter 12), is in charge of the Overseers of the Poor in the City of Boston, consisting of twelve members, four of whom are appointed each year by the Mayor. This corporation has the right to receive trust funds, the income of which is applicable to the pur- poses designated by the several donors ; and the amount of such funds now in its hands is about $375,000. The Board also receives an annual appropriation from the City Government, averaging about $110,000, which is used for the relief of those entitled to public assistance under the statutes of the Commonwealth, who are not inmates of the Public Institutions. The manner in which the duties of this Board — particu- larly during the serious crisis of the winter of 1893-4 — have been discharged by its members, who receive no compensa- tion, and yet are obliged to devote a very large amount of time and labor to the duties of their office, deserves the highest commendation. It is sometimes assumed that the city can expend any amount of money which it sees fit for the purpose of fur- nishing relief in the form of work or alms to the poor and destitute ; but this is not the law. Municipal corporations in this Commonwealth are permitted only to expend the public moneys for the relief of such persons as are entitled to it under the provisions of the pauper statutes (P. S., ch. 84), and to the limited extent allowed by chapter 374 of the Acts of 1874. This latter statute authorizes the city to expend an amount not exceeding one fifteen-hundredth of one per cent, of the valuation for the year for such charitable I Relief of the Poor. 105 purposes as the City Council may designate. The amount of the appropriation possible under this law is only about six thousand dolhirs ; and while the city is not limited in the amount that can be appropriated for the use of the Over- seers of the Poor, the appropriations can only be expended by that Board for the relief of those entitled to it by law. The appropriations granted to this Board cannot be used, any more than those given to other departments, in mis- cellaneous charity, or for the purpose of furnishing employ- ment. During the distress which prevailed in this city in the winter of 1893-4 efforts were made through appeals to the humanity and charitable disposition of the members of the City Government, by threats of personal violence, and by every species of political intimidation, to induce the city officials to strain the law or to connive at its evasion, and to disburse a part of the public funds raised by taxation or loan, either directly to those who stood in need of aid, or through the indirect process of creating work for the unemployed. A considerable portion of my inaugural address last year was devoted to this subject and to the proper means of meet- ing an emergency which every charitable person was forced to recognize.^ I stated my conviction that "the main reliance of every community in emergencies like the present must be the generosity and public spirit of its individual citizens," and that there was no doubt that the people of this city would respond then, as in the past, to all urgent and well-considered appeals in behalf of poverty and want. This confidence was not mistaken ; the emergency was met and overcome ; and what threatened to be a season of unusual hardship and severity happily passed away without the suf- fering and distress which so many of us were led to fear. This result was accomplished by the voluntary and in- dividual action of the charitable people of this city, acting partly through their churches, partly through the various 1 See also Inaugural Address of Mayor Cobb, 1875. 106 Valedictory Address. charitable societies, and i)artly through a citizens' relief com- mittee specially organized for the purpose.^ The action of the community in its corporate capacity was contined to the legitimate expenditures authorized by the statutes and to such cooperation in the way of accelerating the prog» ress of the puWic works as seemed proper under the circum- stances. An open winter favored the prosecution of these works, and it was possible for the first time in some years to continue work upon the parks and sewers throughout the year. No special appropriations were voted, not even under the law of 1874, and no public money was disbursed in this crisis that would not have been in any event expended, except that the Overseers of the Poor received a larger ap- propriation than usual in the annual appropriation order for 1894-5 for the purposes for which they are authorized by law to expend money. At a time when State and mun icipal legislatures all over the country were besought to authorize the undertaking of public works for the sole purpose of furnishing occupation for the unemployed, and to resort to other methods of relief still more direct, it is cause for congratulation that the people of this city were able to meet the crisis and to aveit the expected distress without recourse to illegal or unwise uses of the powers of government. Wherever a contrary polic}^ was adopted, it failed, so far as my information goes. The Leg- islature of the State of New York passed an act authorizing the Park Department of the City of New York to expend $1,000,000 in park construction for relief purposes. It is notorious that this money was largely wasted, so far as its utility for park purposes was concerned, and that it was at the same time of little assistance in relieving the necessities of the poor. The result of the appeals made to the Legis- lature of this Commonwealth for the relief of the unem- ployed was the passage of an act authorizing the Metropolitan Park Commission to expend $500,000 in the construc- tion of roadways. Not a dollar of this sum was expended ' The final report of the Citizens' Relief Committee is printed as Doc. 197 of 1894. Relief of the Poor. 107 at the time, or has been since. Instances of the failure of the efforts made last winter to relieve the distress that then prevailed through the creation of work for the un- employed might be multiplied, if space permitted. The know ledge thus gained, taken in connection with the history of the experiments made during the past few years in London and other English towns to avoid the evils of pauperism through the establishment of public works, points to one of two conclusions : either that such efforts are after all unavail- ing to relieve distress, or that they operate to create the very evil they are intended to prevent. 108 Valedictory Address. CHAPTER 12. PAUPER AND PENAL INSTITUTIONS. These since early in 1889 have been in charge of the Board of Commissioners of Public Institutions, created by chap. 245 of the acts of that year, and consisted in 1891 of the House of Correction, in South Boston ; the House of In- dustry, the House of Reformation, and the Truant School, at Deer Island ; a lunatic hospital, partly in South Boston and partly at Austin Farm ; a home for pauper children, on Mar- cella street in Roxbury ; and three almshouses, on Long and Rainsford Islands and in Charlestovvn. Disturbances, finally resulting in open riot, occurred at Deer Island in the latter part of 1891. A careful per- sonal investigation satisfied me that those disturbances had been fomented by one of the commissioners and some of the subordinate oflScers at the island ; and these officials were therefore removed, under circumstances more fully set forth in the messages to the City Council of February 5 and February 23, 1892. The ease with which discipline has been maintained among the prisoners from that day to the present seems to be proof conclusive that the right course was followed at the time. Induced by this occurrence to investigate more carefully the general condition of our public institutions, I soon became convinced that they were one and all suffering from an utter inadequacy of accommodations, as well as from certain de- fects of management and system largely due to the lack of proper buildings. The accommodations in the House of Industry at Deer Island were wholly insufficient for the average number of prisoners there, and the close proximity of this institution to the House of Reformation and Truant School for boys was ob- jectionable in the highest degree. At Long Island there Pauper and Penal Institutions. 109 was but one building, constructed in 1885-8 without regard to modern methods of treatment and classification ; and the building at Rainsford Island was still older, and wholly un- adapted to the needs of a modern almshouse. The Lunatic Hospital at South Boston was unfit for the care of the insane in every respect, apart from its overcrowded condition. It was opened in 1839, and enlarged in 1846, since which time no money had been expended on it except for ordinary re- pairs. Some of the inmates were removed to Austin Farm in 1887, but that had furnished no permanent relief. With the assistance of a Board of Visitors, composed of public-spirited citizens familiar, with institutional work, appropriations have been made amounting to $907,500,^ with which 376 additional cells have been provided at Deer Island ; five new buildings for the insane have been erected at Austin Farm; 77^ acres of additional land have been purchased in the vicinity of Austin Farm, and three buildings for the insane erected thereon ; a parental school for boys, consisting of two buildings, has been built on about 29 acres of land purchased in West Roxbury ; and several hospitals and a new dormitory have been erected at Long Island. These buildings are practically complete, and are either already occupied or will be within a few weeks. They will permit the department to concentrate at Long Island ^ all the paupers entitled under the laws of the Commonwealth to permanent support by the city ; to transport all the truant boys to the beautiful home provided for them in West Roxbury; to devote Deer Island exclusively to the House of Industry and its prisoners ; to remove the House of Refor- mation for boys to Rainsford Island ; and to remove all the insane patients of the city, not boarded out in the State institutions, to Pierce and Austin Farms in Dorchester. ^ Or more than the aggregate appropi'iaXions of the preceding twenty years for land and buildings for our public institutions. 2 The Commissioners have been directed to place the new hospital at Long Island in charge of a corps of visiting physicians and surgeons, and thus assimilate, so far as possible, the management of this institution to that of the city hospital. 110 Valedictory Address. The new buildings will also permit the arrangement, sep- aration, and classitication of patients upon approved modern theories, and include larger and better hospital accommoda- tions than can, I am satisfied, be found in similar institutions elsewhere in this country. A large part of the time of the Board of Aldermen has been occupied during the year just closed with an investi- gation into abuses alleged to exist in these institutions. Investigations by a tribunal which has no power to compel the attendance of witnesses or to administer a bindinor o oath, and to which the most reckless statements can be made without subjecting the witness to the penalties of per- jury, are not apt to be fruitful in results.^ The Board has listened with great patience to every one who had a com- plaint to bring against the management of the institutions, and has finally exonerated the commissioners from the charges brought against them. This result is, in my opinion, matter for public congratulation, as more vicious and undeserved attacks upon public officers than have at times been made in the course of this investisjation have seldom been witnessed in the annals of municipal government. I would not be understood, however, as condemning the opinions held by the Board of Visitors or by the public- spirited ladies and gentlemen who, if mistakenly, yet honestly, thought that the best way to secure the desired reforms was through a public investigation carried on in ad- vance of the possibility of reform. The reports of the Board of Visitors in 1892 and 1894 contained many valuable sug- gestions which were promptly acted on by the department, others were found impracticable without additional legisla- tion, and others were impossible of execution until the new buildings were completed. There was no possibility of intro- ^ See message of February 23, 1892, for a fuller discussion of the difficulties sur- rounding such investigations. The chief practical result of the aldermanic investi- gation of 1894 has been to postpone for an entire year the filling of the vacancy caused by the resignation of the chaii-man of the Board, who desired, and in my opinion was entitled to, an- opportunity to defend the management of the institutions from the charges brought. UNIVERSITY OF IFORHSt. Pauper and Penal Institutions. Ill ducing the more general reforms recommended by the Board so long as the inmates of our institutions were confined in the miserable, crowded quarters until recently existing. In other words, much of the criticism passed upon the commis- sioners was premature. Now that the new buildings are complete, administration upon the most approved modern institutional theory is for the first time possible. As it was unreasonable to expect a proper treatment according to mod- ern methods of the pauper and criminal wards of the city in the public institutions as they existed four years ago, so now, with one of the most modern and elaborate plants to be found anywhere in the country, their mismanagement ought to be impossible. 112 Valedictory Address. CHAPTER 13. PARKS. The great benefit derived by the people of New York from the construction of Central Park induced the citizens of Boston to consider seriously the advisability of providing similar, or possibly better, park facilities for themselves. The attempt was made, in 1870, to commit the people at a special election to the creation of a park system, but the act provided that a two- thirds vote was necessary, and al- though a majority voted for it, the necessary two-thirds was not obtained.^ In 1874 a special commission was appointed to consider the subject, and in 1875 another act^ was secured authoriz- ing the city to establish a system of parks if the act were accepted by a simple majority vote. This act was accepted at a municipal election by 3,706 "yeas "to 2,311 " naj^s," and constitutes the basis of our present park system. A park commission was appointed under this act in 1875 ; and the first large appropriation was voted in 1877, bein^ a loan of $450,000 for land for the Back Bay Fens. From that time to December 31, 1890, the work of constructing the various parks recommended by the commission and its landscape architects proceeded very slowly. There had been expended up to that date $6,537,616.33,^ and with the exception of a portion of the Fens, a part of the Arboretum, a small park at the West End known as the Charlesbank, and parts of Franklin Park, there was practically nothing to show for this great outlay. That is to say, a great part of the work was still under con- struction and proceeding slowly ; much of it had not been 1 See St. 1870, ch. 283. A special election was held on November 8, 1870, at which 9,233 persons voted '* yea" and 5,916 persons voted " nay." 2 St. 1875, cl). 185. « 13,026,068.94 for land, and $3,509,-547.39 for construction. Parks. 113 be^un at all ; and the portions that were finished were in- accessible to the general public. The policy had been adopted — embodied in the Act of 1886 authorizing a loan of $2,500,000 — of expending only $500,000 a year for land and construction, on account of the main park system ; and on January 1, 1891, there was but one instalment of this loan unissued. A new loan was evidently necessary, and ac- cordingly the Legislature of 1891 authorized the borrowing of $3,500,000 in instalments of $700,000 per annum. As the work progressed I soon became convinced, however, that this rate of expenditure was too slow ; that the present inhabitants of the city were deriving practically no benefit from the enormous expenditures on account of these parks; and that a wiser policy would be to finish all the absolutely necessary parts of the park system as rapidly as possible, so that the people of this day and generation could enjoy its benefits. Accordingly, in 1893, the prohibition against issuing more than $700,000 a year was remitted,^ and the Park Commissioners immediately set about the completion of the system as rapidly as possible. This work has pro- gressed so favorably that the Fens, the Muddy Kiver Im- provement, Jamaica Park, the Arboretum, and Franklin Park, as well as the connecting parkways, have been sub- stantially completed and opened for public use during the year 1894. Much progress has also been made upon Marine Park ; while the smaller parks, such as Wood Island and Charlestown Heights, have not been neglected. It was expected that the loan of $3,500,000, authorized in 1891, would be sufficient to complete the system in all its essential features ; but this expectation has not been fulfilled, owing principally to the unexpectedly heavy amounts which the city has been obliged to pay for land. Some addi- tional expense has also been caused by the purchase of Franklin Field and Dorchester Park, but the main reason for the increase in the amount needed to complete the parks has been the large sums which have had to be paid to the » St. 1893, ch. 211. 114 Valedictory Address. owners of land expropriated by the commission. An appro- priation of $500,000 was made by the City Council of 1894 within the debt limit ; a new park at the North End was bought, and is now being constructed under an appropriation of $300,000 within the debt limit ; and the Legislature of 1894 authorized the city to borrow an additional million of dollars on or after the first of January, 1895. The whole of this loan will be needed to pay for the lands not yet settled for, to provide for the contracts now outstanding, and to finish up those parts of the main park system and Marine Park which seem reasonably necessary in order that the public may derive the full benefit of these parks, and the money which they have cost. There has been expended from January 1, 1891, to De- cember 31, 1894, the sum of $5,492,302.05, making a total expenditure for parks since 1875 of $12,02^,918.38. The million of dollars to be issued the coming year^ will bring the expenditures up to over $13,000,000, for which sum the park system as laid out by the first commissioners, with some few additions since, will be completed in all its essential features. Some of the details contemplated by the landscape architects, as well as the construction of the '' strandway ," will have to be omitted unless further appropriations are made. It seems to me that such appropriations should for the future be de- rived exclusively from loans within the debt limit, and that no application should be made to the Legislature for further loans for park purposes outside of the debt limit. An an- nual loan of a few hundred thousand dollars can easily be procured for park purposes within the borrowing capac- ity of the city under the statute of 1885, and such annual expenditure would seem to be about all the taxpayers should now be called upon to bear for the purpose of park construction. The interest taken in the development and speedy completion of our park system has not been confined to parks w^ithin the limits of the city, and I have felt it desir- ^ Issued January 4, 1895. Parks. 115 able that the city should lend its aid in every legitimate way to the scheme of metropolitan park improvements, authorized by the Legislature of 1893.^ Under the authority of this act the Metropolitan Park Commission has secured about 6,225 acres of wild lands in the suburban towns, which, added to the municipal parks, public grounds, and water reservations, in Boston, Lynn, Maiden, Cambridge, Newton, and other towns in the metropolitan district, make a total park area for this city and its suburbs of over 12,000 acres. To acquire the metropolitan reservations, and to connect them with boulevards or parkways, the commission has been authorized to expend $2,300,000, the larger part of which will fall upon the city of Boston. The Stony Brook reser- vation has been connected with the Arnold Arboretum by a parkway, part of which was taken by the Metropolitan Park Commission, and surrendered to the city, and the remainder of which was taken by the Boston Park Commissioners themselves. The Metropolitan Park Commission also pro- poses to connect the Blue Hill reservation with Blue Hill avenue, apd thus with Franklin Park, by widening Mattapan street, in Milton, and to cooperate with the town of Win- chester and the Boston Water Board in the preservation of the shores of Mystic Lake and the Abbajona River. Arrano^ements ^ have also been made with the President and Fellows of Harvard University for an addition of about 75 acres to the Arnold Arboretum. The community now owns and can soon enjoy for purposes of public recreation park areas greater in extent and much more accessible in situation than are to be found within the limits of other large cities. That portion of the park system lying within the city limits and just completed has already commended itself to popular favor, and bids fair to revo- lutionize the appearance of the city, and to some extent the habits of its people. The great expenditure involved will, I nm satisfied, prove one of the best investments that the city ' St. 1893, ch. 407. * Awaiting the sanction of tlie Legislature. 116 Valedictory Address. has made, although not capable of earning a direct pecuniar}^ profit ; and the citizens may well congratulate themselves that the system was so judiciously laid out in the first place, and that the original plans have been so carefully adhered to by successive park commissioners. The Civil Service. 117 CHAPTER 14. THE CIVIL SERVICE. Appointments of heads of departments and to some other offices are made by the Mayor, subject to confirmation by the Board of Aldermen. Subordinate appointments are made by the heads of departments, in some few cases the approval of the Mayor being also necessary. These subordinate appointees are all within the scope of the civil service rules, except the deputy superintendents, heads of divisions, and other persons charged with responsible exec- utive duties, the employees of the City Treasurer, Collector, and Mayor, and some miscellaneous officers, such as mes- sengers, deputy sealers of weights and measures, assistant assessors, etc.^ With these exceptions, all the employees of the City Government, including the laborers, are within the scope of the rules laid down by the Civil Service Commis- sion. ^" During the past four years these rules have been amended so as to include employees who up to that time had not been classified ; and the rule permitting temporary employment or thirty days without drawing on the lists of the Civil Ser- vice Commission has been modified so as to allow such em- ployment for a period of five days only. The City Council of 1892 passed an ordinance forbidding city employees to serve upon political committees. An at- tempt to repeal this ordinance in 1893 was stopped by exec- utive veto. A similar ordinance was passed by the City Council of Cambridge in 1892 and repealed the following year ; and an attempt to induce the Legislature of 1893 to enact a similar law relating to State and county employees » See St. 1884, ch. 320, aad ameadments, particularly St. 1893, ch. 95. 118 Valedictory Address. was defeated. The city of Boston thus remains the sole, as it was the lirst, public body in the country to prohibit office- holders from serving upon political committees or acting as delegates to political conventions. The object of this reform was to prevent the creation of a political machine consisting of office-holders ; and this object has been successfully accom- j)lished, as appears from the fact that since the passage of the ordinance, city officers and employees other than those elected by the people have not been permitted to serve upon the political committees of either party, or to act as delegates to nominating conventions. Frequent requests are received for a statement of the general results of the application, through the State Civil Service Commission, of the merit system to the selection of municipal employees ; and it may be proper to record here the opinions which the experience of the last four years has led me to form. The system has not resulted in the elimination of politics from the City Government ; for although little opportunity for political preference remains in respect to the original selection, yet as soon as appointed the employees form or- ganizations for mutual protection and advancement. These organizations are political, though not partisan, in character; the laborers in the several departments organize in labor as- semblies with the object of securing permanent employment, an increase in the number of holidays, higher wages, and, generally, an extension of the privileges accorded to this class of city employees ; the firemen associate themselves together for the purpose of procuring more leisure, an in- crease in salaries, and otherwise to advance their interests ; and the police officers work for pensions and other privileges. This activity among the civil service employees of the city is not political in character in the sense that it is exerted in favor of either the Democratic or Republican parties. It may rather be said to be antagonistic to the party for the time being in power. The movement is, however, distinctly political, as intended to secure special privileges The Civil Service. 119 from the City Government or the Legislature through political pressure. The adoption of the civil service principle has not eliminated political activity from the City Government ; it has simply changed its form. As to the fundamental question, whether better men are secured by this system than before, I am inclined to think that the advantage, while slight, is with the merit system. Theoretically, better men can be selected by the heads of departments than through any species of examination, oral or written ; but practically, I think that better results are obtained in the long run through the merit system, making the exceptions stated at the beginning of this chapter. Some difficulty has been experienced in getting competent men from the civil service lists in certain classes of work, — par- ticularly in stenography, — but with this exception I should say that the men sent down by the Civil Service Commission have been on the average superior to those likely to have been appointed by the departments, if allowed to select their employees at will — that is to say, under the pressure of political and personal considerations. While, therefore, it cannot be said that the system has worked a radical improvement in the character and capacity of our city employees, and while it has wholly failed to eliminate politics, using that word in its broadest sense, from the public service, still it has one great advantage which in my opinion outweighs all inconveniences and shortcomings, and that is the protection it affords to the heads of departments against the pressure of individual office-seekers, politicians, and political committees. With- out this protection, the difficulty of conducting the city business under the present charter, which concentrates all the executive business in the Mayor and heads of depart- ments, would be increased to such an extent as to make the office of Mayor almost untenable ; and it was a fortunate thing for the City Government that the civil service prin- ciple was introduced simultaneously with the charter amend- ments of 1885. On the whole, therefore, while the system 120 Valedictory Address. has not worked in practice exactly as was predicted, still it has worked fairly well, and is an indispensable protection to the executive officers of the city. Extreme partisanship in appointments to heads of depart- ments has never obtained in this city, and while these officers are not within the scope of the civil service rules, it may not be out of place to record the fact that on Janunry 1, 1891, there were among the salaried heads of departments twenty-seven Republicans. Of these, one was removed for cause, one resigned, one lost his place through a consolida- tion of departments, six were not reappointed at the expira- tion of their terms, and the remaining eighteen were either r€'appointed or transferred to some other department. Of the eighteen thus retained two have since died, one has re- signed, and one has failed of reappointment. Labor Matters. 121 CHAPTER 15. LABOR iMATTERS. One of the chief difficulties in municipal government under democratic institutions is the treatment of the Uibor problem in its various aspects. The relations between the municipal corporation and its employees engaged in manual labor are everywhere the cause of unceasing agitation and discussion ; and this is particularly the case in Boston, where from the e£\rliest times a larger proportion of the public work has been done by day labor than in the other large cities of the country. The collection of garbage, at first let out to contractors, was intrusted to a department of the City Government to be handled directly by its employees, as early as 1824 ; and in the sp.me year a street-cleaning service was inaugurated upon the day-labor plan. The lighting of the public lamps, which prior to 1868 had been done by the gas companies or other contractors, was at various times between that year and 1870 handed over to the lamp department, and has since been attended to by the employees of that department. Work upon the streets was done very largely b}' day labor as early as 1850 ; sewers have been built by day labor from an early period ; the laying of pipes for our water-works has almost always been done by the da}^ ; since 1865 the construc- tion of the great basins has frequently been attempted by day labor ; and a large part of the work of park construc- tions since 1882 has been done by the day. The present practice is to do all the work of n)ainten- ance, repairing, jobbing, pipe-laying, and all matters the proper execution of which is a question of opinion, and there- fore difficult to secure through written specifications, by day labor employed directly by the city departments, and to let all works of large construction out by contract. 122 Valedictory Address. The day-labor system, even if excluded entirely from works of large construction, costs the city very much more than contract work, as, owing to the higher rate of wages paid, the smaller number of hours, and the large number of holidays and half-holidays without loss of pay, the city pays about sixty per cent, more than the market rate of ^vages.^ A further loss is experienced through the. necessity of fur- nishing, so far as practicable, permanent employment throughout the year, and also by the continued employment of men who have grown old in the service of the city. On the other hand, a good deal of the city's work could not be done by contract without constant complaints from the citi- zens that it was not properly done. This applies to the collec- tion of garbage, the cleaning of streets, the lighting of lamps, and other work of the sort, the proper execution of which is in the nature of things a matter of opinion and therefore incapable of accurate specification in a written contract. In the next place, work in the nature of jobbing — of which there is a great deal in the Street Department — probably costs no more under this system than if let out by contract, for the reason that the profits of the middleman in small jobs are necessarily large. Then there is a class of work difficult of inspection, such as the laying of water-pipes, which it is for the interest of the city to have done by day labor, even if it costs more, in order that the city au- thorities may be certain that it is well done. Notwithstanding all that can be said against the execution of public works by day labor, I am satisfied that it is on the whole for the advantage of the city that work of the character mentioned should be done in this way ; and as to the high rate of wages, shorter hours of work, and other privileges which swell the cost, it may be said that the wages paid to the city laborers have not been increased since 1882 ;2 that *The cost in the Street Department alone of holidays and half-holidays amounts to nearly $75,000 per annum. A city laborer (unskilled) receives about 24 cents per hour of actual work, while the contractors pay about 15 cents. 2 When they were fixed by vote of the City Council at not less than two dollars per day. Labor Matters. 123 the hours of labor are regulated by statute ; ^ and that if the city is to employ day labor at all, it has been found practically necessary that the laborers should receive high wages, permanent employment so far as practicable, and generally a more liberal treatment than in private work. Whether city laborers work as faithfully as those employed by contractors depends on circumstances, principally on the discipline of the department and the energy of its foremen. Passing now to the consideration of works of construction, we find wholly different conditions. Here the cost of the day-labor system is very much greater than contract work, and the results are in no respect more satisftictory.^ While there are opportunities for collusion and corruption in the contract system, still these opportunities can be and, so far as my experience goes, are avoided with comparative ease. Contracts for work of this character can be so drawn as to permit of accurate inspection, and with upright and watchful heads of departments there is no reason why public work of this sort cannot be carried on fully as cheaply and quickly as private work. I have been at some pains to secure accurate comparisons of the cost of works of large construction done by day labor and by contract, and the following instances are given by way of illustration; At Lake Cochituate, in 1887, about 50,000 cubic feet of shallow flowage work was done by day labor, at a cost of $28,837. K) ; while the following year about 57,000 cubic yards of similar work was done by contract for $16,202.25. Stripping 54,000 cubic yards of loam from the bottom of Basin 6 cost by day labor 71 cents per cubic yard ; while the average of five sections let out by contract, involving the removal of about 400,000 cubic yards, cost about 404 cents a cubic yard. Rubble masonry was built on Basin 6 by day labor at a cost of $12.50 per cubic yard, and by contract for $7.50 per cubic yard.^ The 1 St. 1890, ch. 375, which went into effect Januaiy 1, 1891. 'See report of Citizens' Association for 1890, pages 17 and 18; and report for 1891, pages 97-99. 3 On the other hand, the concrete work on the dam for Basin 6 cost the same by day labor as by coatract. 124 Valedictory Address. work on Basin No. 5 (that now under construction, estimated to cost $2,500,000 for land and construction) is being done by contract ; while the greater part of the work at Basin No. 6 was done by day labor ; and the following table shows a comparsion of the results obtained : ^ Dam No. 5. Dam No. 6. Contract. Contract. City. Stripping of Basin and Dam 0.24 0.28 4.70 0.67 0.206 (est.) 0.119 (est.) 0.57 Sodding embankment 90 Concrete core-wall . 6.61 Plastering Portland cement 0.99 Delivering gravel on embankment . . . Spreading and rolling 0.206 0.405 226 Stripping 496,207 cubic yards 0.64 Stripping 1 10,232 cubic yards 1 The plan now being pressed by certain labor organiza- tions (not composed of city employees) for the construction of public buildings by day labor employed directly by the 1 The City Engineer, from whom these figures are obtained, makes the following e:':planation : In the item of 496,007 cubic yards of stripping is included one section of 90,810 cubic yards, which Avas very difficult. Excluding that section, the average cost of stripping 405,197 cubic yards was 351^ cents per cubic yard. The city Avork neces- sarily costs more than that done by contract for the reason that the city pa3's in the countiy $2.00 for nine hours' work, gives one half-day per week durinji' four months, all holidays, and two daA's for voting. The men work from eight to nine months per year. Tliis makes the price paid for one hour of actual work about $0.24, while the contractor pays in ordinary years, in the countiy, $0.15 per hour. The division of cost of building the dams is about as follows : Labor, 67 per cent. ; teaming, 13 per cent.; tools, etc., 20 per cent.; and on this basis the cit}' must pay 1.42 times as much as the contractor for the same effort. For stripping, the division of cost would be for labor, 75 per cent. ; teaming, 20 per cent. ; tools, etc., 5 per cent. ; and the city must pay 1.49 times as much as the contractor. Labor Matters. 125 city is too preposterous for discussion. The city has no opportunity to give constant employment to the skilled labor required in building operations, and would therefore be unable to secure the best workmen ; it has no plant ; the administration of such work would greatly enlarge the scope of political patronage ; the cost may be safely set down as two or three times that of the present system ; and all the advantages to be gained from competition under our present admirable contract law^ would be lost. Between the demands of the taxpayer for the execution of all public works by contract, and the demands of the labor organizations^ that all public works should be done by the day, I believe that the safe, reasonable, and prudent course to follow in the public interest is the system now and for some time past in operation. According to this, all work of large construction is done by contract, through compe- tition, except, perhaps, in certain special cases of peculiar difficulty ; while jobbing, maintenance, repairs, and other work of the kind, including all that cannot be accurately specified and inspected, is done by day labor employed directly by the city departments upon liberal terms, in respect to wages, hours, holidays, and length of employ- ment. » St. 1890, ch. 418, sect. 4-6. « There is no demand by the city employees for such a change in the methods of doinf^ city work. It would obviously operate ajjainst their interests as tending to increase the number of persons on the labor rolls of the city without incx-easing the opportunities for permanent employment. 126 Valedictoky Address, CHAPTER 16. STATE LEGISLATION. While the city is dependent upon the action of the State Legislature for permission to do a great many things that it desires to do, its financial concerns, on the other hand, are the subject of constant attack by individual members of the Legislature, both from this city and from other towns. The treasury of the city of Boston is regarded in many parts of the State as a fund to be drawn upon by compulsory legislation for the benefit of the smaller towns ; and many of the representatives from this city make it their habitual concern to introduce and advocate bills for the transfer of portions of the city's money for the benefit of special interests and classes. The result is that during the annual sessions of the Legislature a large part of the work of governing this city must be transacted at the State House in the advocacy of needed reforms, and in defence of the city treasury against agrarian and class legis- lation. I shall not encumber these pages with a detailed account of this • work,^ on the whole the most important that has devolved upon me during the past four years. It was inevitable, in the execution of this duty, that friction should be caused, enmities aroused, and misunderstandings created. Whoever undertakes such work in the public interest is sure to be accused of advocating measures which he has in fact opposed ; of being hostile to measures which really received his hearty support ; of going to the Legislature too often ; of going too little ; and generally 1 Covering from fifty to a hundred appearances a year at committee hearings and conferences. State Legislation. 127 of interference with its work, or of neglecting it, according to the standpoint of the critic. Corporation lobbyists im- pugn his motives, real-estate speculators attack his charac- ter, and the horde of schemers who invade the Legislature with plans to plunder the taxpayers of this city become his personal enemies. On the other hand, the committees of the Legislature can generally be depended on to consider the nmnicipal questions brought before them in a spirit devoid of partisan and personal motives.^ The following is a summary of the more important measures enacted during the last four sessions of the Legislature, and advocated by me either by petition, letter, or personal argument. 1891; Chapter 93. An act to authorize the city to anticipate its authority to borrow money within the debt limit during the current municipal year, so that loans can be placed early in the year and their proceeds made available for expenditure durins: the workino^ season. Chapter 206. An act to prohibit the borrowing of money for current expenses. Chapter 301. An act authorizing a loan of $3,500,000 for park purposes. Chapter 321. An act amending the public statutes so that the ordinary loans issued by the city of Boston may be made payable, if desired, in twenty years, instead often. Chapter 323. An act creating a Board of Survey, and providing for the construction of streets by assessment. Chapter 324. An act authorizing the city of Boston to borrow $1,000,000 outside of the debt limit, to complete the new Public Library building. Chapter 344. An act authorizing the extension of the Charlesbank from the West Boston bridge south. Except such questions as are, or are thought to be, political ia character. 128 Valedictory Address. Chapter 365. An act creating a commission to consider the question of Rapid Transit. Chapter 388. An act authorizing the construction of a bridge connecting L street and South Boston with Congress street and Ward 13. Chapter 390. An act creating a special commission to consider the improvement of the Charles River. 1892. Chapter 213. An act relating to the financial adminis- tration of our water-works, enabling the city to place its water- works, for the first time since their inception, upon a self-supporting basis. Chapter 342. An act for the establishment of a commis- sion to consider the advisability of establishing a system of metropolitan parks. Chapter 371. An act authorizing the Board of Park Commissioners to acquire the property and franchises of tlie Jamaica Pond Aqueduct Company and the Jamaica Pond Ice Company. Chapter 401. An act permitting the construction of sidewalks by assessment. Chapter 402. An act relating to assessments for the construction of sewers. Chapter 404. An act to provide an open space on the east side of the State House Extension. Chapter 419. The new building law. Chapter 433. An act providing for the abolition of grade crossings on the Boston & Providence Railroad by raising the tracks. State Legislation. 129 1893. Chapters 170 and 464, being amendments to the Building Law of 1892. Chapter 192. An act relating to loans of the city of Boston, authorizing the City Treasurer to treat money de- rived from the various loans as a general fund for the pur- poses authorized. Chapter 211. An act remitting the provision of the park loan act of 1891, that no more than $700,000 could be issued in a year. Chapter 261. An act relating to transfers of appropri- ations. Chapter 300, as amended by chapter 411. An act authorizing the Board of Park Commissioners to incorporate into our park system streets adjacent to or leading into the parks, upon the request of a majority of the abutters. Chapter 839. An act for the extension of Boylston street. Chapter 342. An act for the protection of the public health, giving courts of equity jurisdiction to enforce aia order of the Board of Health for the tilling of flats and marshes below grade 11. Chapter 407. An act to establish a Metropolitan Park Commission. Chapter 435. An act permitting the construction of an embankment in the rear of Beacon street. Chapter 459. An act authorizing the State Board of Health to investigate the subject of an additional water-sup- ply for the city of Boston and its suburbs. Chapter 460. An act providing for the enforcement of all the orders of the Board of Health by decree, thus fur- nishing a more efficient remedy than had hitherto existed for the abatement of nuisances. Chapter 462. An act authorizing the establishment of building lines on public ways. Chapter 474. An act relating to the Bay State Gas 130 Valedictory Address. Company, the result of which was the cancellation of $3,000,000 of its nominal capital. Chapter 475. An act authorizing the Board of Metro- politan Park Commissioners and the State Board of Health to consider the improvement of the Charles River. Chapter 478. An act providing for the construction of a subway under Tremont street, subsequently accepted by the City Council. 1894, Chapter 119. An act authorizing the Board of Health to compel the owners of private passageways to pave them. Chapters 257, 382, and 443. Amendments to the Build- ing Law. Chapter 288. An act authorizing the Metropolitan Park Commissioners to construct roadways and boulevards. Chapter 324. An act authorizing the laying out of public ways with reservations for street railways, bridle paths, drains, sewers, electric wires, trees, grass, and planting. Chapter 335. An act extending the term of the Board of Survey. Chapter 416. An act providing for the construction of Columbus and Huntington avenues on the betterment plan. Chapter 439. An act relating to the extension and con- struction of Boylston street and other adjacent streets, in the territory between the Back Bay Fens and Brookline avenue. Chapter 454. An act providing for the putting of all electric wires underground. Chapter 509. An act authorizing the Metropolitan Park Commission to acquire the shores of the Charles river above Cottage Farm. Chapter 532. An act authorizing the taking of land oa the east side of the State House for an open space. Chapter 548. An act to promote rapid transit. State Legislation. 131 111 addition to the laws embraced in the foreo:oins: schedule, reference may be made to the ^nti-stock- watering laws of 1894, to the various acts for municipal lighting passed since 1890, to the law imposing a tax on legacies, to numerous acts for the abolition of grade crossings, to the investiga- tion by a legislative committee into the capitalization of the Bay State Gas Company, and to the investigation by the Executive Council into the conduct of William M. Osborne, a member of the Board of Police ; all matters to which I have been oblio^ed to devote more or less time durins: the past four years. Among the more important measures objected to and de- feated may be mentioned the West End franchise bill of 1891 ; various measures annually introduced to drive foreign corporations out of the State by compelling a disclosure of the ownership of their stock ; various other measures for increasing the burdens of double taxation ; various amend- ments to the street construction law of 1891 offered for the purpose of compelling the city of Boston to construct streets for the benefit of private speculators ; innumerable attempts to authorize the City Council to borrow money outside of the debt limit ; the measure annually introduced into the Legislature for the ostensible purpose of securing a " redis- tribution " of the school fund, but really with the object of taking about $400,000 a year out of the city treasury of Boston and distributing it among the smaller towns and cities ; bills to take away the fire department and other branches of municipal service from the control of the City Government ; bills to compel the city to pay taxes upon the basins and other improvements built by it in the towns situated on the Sudbury-river water-shed ; bills to increase the tax rate ; bills to abolish the debt limit ; bills to compel the city to use its money for improper purposes ; and innu- merable other measures in the interest of bad government. On the other hand, unsuccessful appeals have been made to the legislatures of the last four years to extend still further the system of street and sewer construction by 132 Valedictory Address. assessment ; to exempt municipal bonds from taxation ; to secure a tax on direct legacies and successions ; to authorize the Mayor and Aldermen to exact compensation for the use of streets from corporations having franchises therein ; to procure the right to manufacture light for municipal use in the streets, parks, and other public property of the city ; and for other minor reforms. COMMEKCIAL FACILITIES. 133 CHAPTER 17. COMMERCIAL FACILITIES. Section 1. Docks. The early growth, prosperity, and wealth of Boston were due to foreign commerce, and its one permanent natural advantage is its harbor. During the past forty years, however, the commerce of this port has been declining in comparison with that of Phila- delphia and Baltimore, cities less favored with harbor facili- ties than Boston. This is not the place to discuss the causes of this dech'ne nor the remedy, in so far as this depends upon the individual enterprise of our business men and merchants ; bat there is a widespread belief that the community in its corporate capacity should take the problem up, and if it were certain that the decline in our commercial importance could be arrested or the foreign business of the city increased through the prudent and conservative action of the munici- pality, few would doubt the expediency of entering upon the work. The suggestion most frequently heard is that the city should undertake the construction of a great system of public docks in East Boston. Over seven hundred of our most prominent citizens and business firms have asked the City Government to petition the Legislature for such legis- lation as will permit the establishment of public docks in Boston harbor ; and the City Council has requested me to send such a petition to the Legislature. I have not been able to see my way clear to address such a petition to the General Court. The comprehensive scheme of public docks which has been presented in support of this request would involve the expenditure of millions of dol- lars ; there is no consensus of opinion as to the best location for the docks ; and it is altogether doubtful whether the es- tablishment of them would in reality revive our languishing commerce. It should not be forgotten that the aid of the 134 Valedictory Address. municipality was unnecessarily invoked for the establishment of railroads. Mayor Otis took the ground in 1829 that "the State and city must be up and doing, or the streams of our prosperity will seek new channels," and advocated the con- struction of railroads on public account, or b}^ means of public contributions^, "to save this State and city from insignificance and decay ;" while the people voted on July 30, 1830, to re- quest the Legislature to authorize the city to subscribe for $1,000,000 of railroad stock. And yet a railroad system was secured for Massachusetts without State or city aid ; and the subsequent railroad speculations of the State proved very ex- pensive and useless undertakings. So, in the matter of dock facilities, it is doubtful whether any more are needed, and it is possible that if needed they will be supplied at the ex- pense of private capital. For these reasons, and in view of the unfortunate results of some of our municipal undertakings of this character, I have been unwilling to officially endorse a vague and general petition for the establishment of public docks. Before any such scheme is entered on, there should, it seems to me, be a most careful and thorough investigation, not by committees of the City Government or the Legislature, but by a special body or commission of persons, competent through their experience and knowledge of commercial and municipal affairs to study the subject in all its practical and financial details. In advance of such an investigation, it seems to me that it would be folly to commit the city in any manner to the purchase, construction, ownership, or management of public docks upon the scale contemplated. Moreover, if an addition to our dock facilities is really necessary, and can only be procured at public expense, ways exist to secure it without seeking legislative authority to establish municipal docks upon the scale suggested, and without an increase of the city debt beyond the limit now fixed by law. In the first place, the Commonwealth owns a large area of flats in Ward 13, which it is slowly filling and selling ofi" for building purposes. If public docks are a neces- Commercial Facilities. 135 sity they can easily be obtained tiirough the improvement by the Commonwealth of these flats for dock purposes, rather than tor building lots. In the next place, the city of Boston owns large areas of flats on the other side of the harbor, which can be filled or developed either for building or com- mercial purposes without any special authority from the Commonwealth, except the right to change the harbor lines, rhe City Engineer has at my request prepared a modest scheme for the construction of two or more large docks upon the city flats known as Bird Island, off Jeflfries Point, in East Boston. Docks or wharves could be built on this site of sufficient size to accommodate six or eight large ocean steamships at a time, at an estimated expenditure of less than $1,000,000. The city has from the beginning ex- ercised the right to improve its land upon the harbor front for commercial purposes, and the only authority that would seem to be needed for the improvement of the Bird Island flats for this purpose would be the consent of the State and Federal authorities to the filling of the flats and to the con- struction of wharves beyond the present Harbor Commis- sioners' lines. The system of docks thus suggested would cost but comparatively little ; the amount needed could be divided into two annual instalments of $500,000, a sum easily obtained within the present borrowing capacity of the city under the debt limit law; and the scheme, if successful, could be extended almost indefinitely in an easterly direction towards Governor's Island, or in a northerly direction, at right angles to the Governor's Island channel.^ The city also has considerable property in South Boston, near the Reserved Channel, and a large area of flats in Dorchester Bay, which could be developed for dock purposes without any authority whatever from the Legislature or the Federal government. If anything is to be done by the city of Boston in this * See various plans and suororestions contained in the report of the Rapid Transit Commission of 1891, as well as the plans recently prepared by the City Surveyor and the City Engineer . 136 Valedictory Address. matter, it seems to me that it should be undertaken upon the modest and comparatively inexpensive plan here suggested, and substantially, if not exclusively, upon the property now owned by the city ; and that it would be altogether unwise for the city to request or receive a general authority to pur- chase, develop, build, or maintain a-ny grand scheme of public docks involving an expenditure of untold millions. Section 2. Railroad terminals. Equally important with the improvement of the harbor is the necessity for an improvement in the terminal facilities of the differ- ent railroads entering Boston. This problem was ex- haustively discussed by the Rapid Transit Commission of 1891, which made a number of recommendations upon the subject. Many of these recommendations have since been carried out, notwithstanding the general opposition at first manifested by the railroad companies. Lands have been acquired for the freight terminals of the Boston &, Maine system substantially as recommended by the Commission ; the tracks of the Providence Division of the New York, New Haven, & Hartford Railroad are to be elevated and increased in number, substantially in accordance with the Commissioners' plan ; and this company has shown an entire willingness to cooperate with the city in the improvement of the freight facilities of the Old Colony Division, though not upon the exact lines recommended by the Commission. On the other hand, the recommendation of the Commission of elevated drawless bridges across the Charles River, and of a second-story Union Station, on Causeway street, for the Boston & Maine and Fitchburg Railroad Companies, was de- feated in the Legislature of 1893, although it received the endorsement of the State Railroad Commission and of the special committee of the Legislature appointed to consider the subject. The action of the corporations in this matter and the construction of the new Union Station at the level of the street is now understood to be regarded by many of the railroad officials and engineers as a great mistake. The building has cost fully as much as the second-story statioa Commercial Facilities. 137 would have cost ; the expense of abolishing the grade cross- ings on the north of the river will be very much more than if the tracks had been elevated instead of the streets ; and the great advantage to be derived from a two-story station and drawless bridges across the Charles has been indefinitely postponed, if not forever lost. It is earnestly to be hoped that the Federal authorities will permit the Boston Transit Commission to build a new bridge to Charlestown without a draw, but at an elevation sufficient to permit of the passage of tugs, barges, and small boats at all stages of the tide. This would close the river to masted navigation, and thus cause some inconvenience, and possibly pecuniary loss, to the wharf owners along the upper basin of the Charles ; but the gain to the transporta- tion interests of the city would be immeasurably greater than any loss due to the exclusion of masted vessels from the Charles; and the construction of such a bridge would be likely to lead to the reconstruction at some future time of the other bridijes across the river at a level sufficient to permit the continuous and uninterrupted passage of mast- loss craft at all stages of the tide. 138 Vajledictory Address. CHAPTER 18. MUNICIPAL INVESTMENTS. The subject of municipal ownership is attracting great attention, and suggestions for the purchase and management by the community of the various kinds of semi-public busi- ness hitherto controlled by private corporations are becom- ing frequent. The city of Boston has during its seventy- two years of corporate life been engaged on a large scale in five distinct works of this character ; namely, the improvement of the ''Public Lands," the Quincy market, the Cochituate water-works, the East Boston ferries, and the Mystic water- works ; and it is evident that accurate information as to the results of these undertakings may be of great service to the public, not only in the management of these particular enter- prises, but in respect to others upon which the city may be urged to embark. This information, only to be obtained after laborious re- search in the books and accounts of the city, has been pre- pared at various times during the past three years by the City Auditor and his clerks in response to inquiries from the Executive Department. I have had the accounts of these different enterprises struck off upon tables and forms specially prepared for the purpose and brought down to date. They will be found in the Appendix, Tables 25 to 45. Section 1. The Public Lands. The first undertakinof in the nature of an investment or speculation which attracted the attention of the City Government was the improvement and sale of the flats surrounding the city. These were rec- ognized at a very early period, not only as a means of developing and expanding the city, but as a pos- sible source of profit'. In fact, for many years it was cus- tomary to assume that the proceeds of the public lands thus Municipal Investments. 139 acquired would be sufficient to pay the city debt.* The Mill Pond lands, the Neck Lands acquired by filling on either side of Boston Neck, the South Bay lands on the borders of the tidal basin called by that name, the South Boston lands, and the Back Bay lands, were the principal undertakings of this character, and the financial operations relating to them cover a period of about seventy years; the first ex- penditures having been in 1824 and the last receipts in 1892. A profit of nearly $3,000,000 was realized on the Neck lands ; the South Boston lands netted about $300,000 ; and the Mill Pond lands about $200,000; while there was a loss on the South Bay scheme of about $700,000, and on the Back Bay lands of about $850,000. The exact net profit of the five undertakings has been $1,847,559.23.^ This figure takes no account of the subsequent expenditures for streets laid out and constructed on these lands, nor, on the other hand, of the public benefit derived from the increase in the building area of the city. It covers merely the expenditures and receipts charged or credited in the city books to the Public Lands Account. During the ten or fifteen years succeeding the close of the Civil war three special improvements — the Northampton- street, Suffblk-street, and Church-street improvements — were undertaken and carried out for sanitary reasons. The total cost of these undertakings was $4,174,167.33, and the receipts were $1,258,632.26, making the net cost of the im- provements $2,915,535.07. Other investments or speculations in land have from time to time been entered into, and the result of these operations as a whole, including those already named, is that they have cost the city, net, $1,011,603.96, taking no account, how- ever, of the great collateral advantages derived from the increase of the street and building area of the city. It will be seen that the expectation of the authorities during the earlier period of our municipal history, that there was suffi- * See inaugural addresses of the early Mayors. « See Appendix, Table 25. ]40 Valedictory Address. cient profit in the development of the tidal flats about the city to pay off* the city debt, was justified so long as the net debt of the city was under $2,000,000, a financial condi- tion which ceased about the year 1848. Section 2. The Quincy Market. The next undertaking or investment of the kind under discussion was the establish- ment of the Quincy market. This undertaking, begun during the elder Quincy 's administration, had paid for itself by 1848, and has since jaelded an aggregate profit above all ex- penses of nearly $3,000,000. Table 26 in the Appendix contains the accounts of the Quincy market from 1825 to January 1, 1894, and may be summarized as follows : Principal. Income. Totals. Payments, $1,240,280 62 $969,316 06 $2,209,596 m Receipts . 1,178,753 35 3,888,877 65 5,067,631 00 Balance . — $61,527 27 +$2,919,561 59 +$2,858,034 32 The property now consists of 27,400 square feet of land, assessed at $822,000, and of a building assessed at $300,000, making the total assessed value of the estate $1,122,000. The annual income exceeds the annual expenditure by about $i37,000, which is a little over five per cent, on the assessors' valuation. Taking the loss in tax receipts due to its owner- ship by the city into account, the net profit to the city amounts to about three and three-quarters per cent, per annum. While this is less than the average return from private investments in land, yet it will hardly be denied that an undertaking which paid for itself in twenty years, which has since yielded and is still bringing in a net revenue of nearly $60,000 a year, and which furnishes public accommo- dations of great value, has been a success, regarded from the standpoint of a municipal investment. Section 3. The Mystic Water- Works, After an agita- tion lasting seven years an act. was procured by the city of Charlestown from the Legislature of 1861 ,^ and accepted 1 St. 1861, ch. 105. Municipal Investments. 141 by the voters September 10, 1861,^ permitting the city to procure a water supply from Mystic Lake. Work was be- gun in September, 1862 ; in 1863 additional legislation -^ was procured ; and the works were substantially completed in 1864, the water having been turned on November 29 in that year. The first cost of the works was about $750,000, including $12,000 for interest; and was defrayed by money borrowed principally on short-time notes and afterwards funded in five and six per cent, bonds. Construction still kept on, and by 1870 the water debt amounted to over $1,000,000. A sinking-fund was estab- lished in that year, to consist of surplus earnings above main- tenance and interest. The receipts seem to have equalled the payments for maintenance and interest for the first time in 1869, but the accounts were kept in such a manner as to make it very difficult to ascertain the facts; and in 1871 Mayor Kent, " feeling that the time had arrived when the exact state of the accounts should be ascertained," ^ had the accounts made up from the beginning to Februar;/ 28, 1871. The results thus obtained are assumed to be cor- rect, and are made the basis of the tables prepared for the appendix to this message.* It appears that the works had cost to that date $1,247,633.19 for construction, $150,287.42 for maintenance, and $304,602.12 for interest, a total of $1,702,522.73 ; and that the receipts from sales of water had been $518,626.34; making the net cost to March 1, 1871, $1,183,896.39. The water bonds then outstanding amounted to $1,172,- 000, — approximately the net cost of the works. In 1872 arrangements were made to supply the town of Everett'' > An act passed in 1860 had been vetoed by Goveraor Banks, on the ground that the proposed dam might injure the harbor. ■' St. 1863, ch. 9. ^ Inaugural address, 1872. •» The figures are those given by Mayor Kent, but are diflFerently used. He struck interest on the items on both sides of the account — a process that does not seem to serve any useful purpose. •"•Chelsea and Somerville are also supplied with water from the Mystic works. The distributing system outside Charlestowu was built and is owned by the sevei*al municipalities. Boston collects the rates and pays one-half to the several towns by virtue of contracts entered into in 1886 under St. 1874, ch. 400. 142 Valedictory Address. with water. The receipts from the sale of water had equalled or exceeded the payments for maintenance and interest since 1868 or 1869, but were still inadequate to meet the expense of the necessary annual extensions, which was continued as a charge against construction and defrayed by the issue of bonds until the fiscal year 1873-4, when for the first time the receipts showed a clear surplus above expenditures of all kinds. Mayor Stone very properly considered that it was time to close the construction account and to use the surplus revenue above maintenance and interest for all necessary extensions or improvements. At the date of the annexation of Charlestown to Boston (January 5, 1874) the accounts stood as follows : Payments for construction *' *' maintenance <* *' interest Total . Receipts Net cost to January 1, 1874 $1,460,000 00 344,876 29 524,962 45 $2,329,838 74 1,068,199 17 $1,261,639 57 Bonds to the aggregate amount of $1,460,000 had been issued, of which $57,000 had been paid, leaving a gross debt of $1,403,000 00 Amount of sinking- funds . . . . 97,597 95 Net Mystic debt on annexation $1,305,402 05 These figures show that about $140,000 had been bor- rowed in excess of the actual cost of the works. This was in part represented by the money in the sinking- funds. The undertaking was then, however, earning a profit above annual interest and expenses ; that is, was already on a self- supporting basis, and, if rates were properly maintained, would eventually clear itself from debt. Municipal Investments. 143 Since annexation, $220,000 of bonds have been issued by the city of Boston for improvements ; but these, as well as the water bonds issued by the city of Charlestown, have since been paid out of water rates. The last bond was paid April 1, 1894; and there is now no Mystic water debt, but an apparent surplus in the sinking-funds of $163,210.26,1 which is used under St. 1892, chap. 213, for extension of mains or other purposes connected with the Cochituate Water- Works. The net cost of the works, meaning the difference between total expenditures to a given date for construction, maintenance, and interest, and total receipts from sales of water, surplus land, etc., was, at the date of annexation, about $1,250,000, and has gradually been reduced, until this year for the first time a net profit is shown on the whole undertaking. On December 31, 1894, the receipts for the entire period, 1865-1895, exceeded the expenditures by $24,603.45;^ and from this time on the works should yield an annual profit, after paying for all necessary improvements along the Abbajona River and its tributary streams. One of the principal arguments used to indiKje the people of Boston to vote for the annexation of Charlestown was the prospective profit to be made on the Mystic Water-Works after the debt was extinguished It has taken twenty years to realize this expectation ; but from this time forth, unless rates are reduced, the Mystic Works should be a source of revenue, to be applied under the Act of ISd^ toexte'nsion of mains in other parts of the city, or to the reduction of the debt incurred for the Cochituate and Sudbury Works - Sect. 4. The Cochituate and Sudbury Water - Works, After a discussion lasting twenty years, in which innumer- able sources of supply were considered, it was determined to take the waters of Long Pond or Lake Cochituate for that purpose. An act of the Legislature was obtained in 1845, but was rejected by the people because the power to 1 As of Jarmary 31, 1894. See Appendix, Table 34. »The net cost January 31, 1894, was $78,868.07 (Appendix, Table 32) ; and the sirplus revenue from February 1 to December 31, 1894, amounted to $103,471.52. 144 Valedictory Address. authorize the water loans was vested by the terms of the act in the commission to be appointed to execute its pro- visiotts.^ The next year a new act was obtained, which left the power to vote appropriations for the water-works with the City Council, and this act was accepted by the people.^ The commission was appointed in May, 1846, possession taken of the lake on August 10, and ground broken August 20. The mains leading from the lake to the city, the various reservoirs in Brookline, Boston, South Boston, and East Boston, and the distributing system for the entire city, was completed in about three years and a half, at a cost of about $5,000,000,3 all defrayed by loan. The ex- tensions found necessary from time to time after the close of the construction account in 1851 were provided for partly by loans and partly by taxes ; and in 1859 a new main was lail from the Brookline reservoir to the city, for which a speciail loan was authorized. In 1865 the construction of the large reservoirs at Chestnut Hill was begun under the authority of St. 1865, ch. 131, and completed in five years, at a cost of about $2,500,000. The annexations of Roxbury,* Dorchester,'^ Brighton, and West Roxbury involved an expenditure of over $2,000,00i3 for extensions of the distributing system to the annexed territory, and also made it necessary to establish a high-ser- ^ St. 1845, ch. 220, rejected by 3,999 nays to 3,670 yeas. 2 St. 1846, ch. 167, accepted by 4,637 to 348, April 13, 1846. 2 The original estimate was $2,651,643, and the Act of 1846 authorized a loan of ^3,000,000. Water was turned on for the city proper October 25, 1848, and for South Boston on November 28, 1849. In the meantime, however, it had been de- termined to extend the system to East Boston, at an estimated cost of $500,000 ; and an act was procured (St. 1849, ch. 187) authorizing a loan of $1,500,000 to cover the East Boston extension and the cost of the works in the city proper in excess of the original loan. The Water Acts also permitted the city to issue loans in addition to the $4,500,000 specifically authorized to cover the payments for interest during construction and for two years after the completion of the works. The construction account of the Avater-works was declared closed on April 30, 1851, and interest between that date and April 30, 1853, as well as the interest previously paid, was met by the issue of bonds. * The distributing system for Roxbury was completed and water turned on October 26, 1868. 5 Water turned on July 19, 1870. Municipal Investments. 145 vice system,^ which has cost to date about $1,125,000. The increase of popiihition clae to the annexations and other causes, as well as the unexpected per capita Increase in con- sumption,^ rendered an additional source of supply impera- tive, and authority was procured in 1872-'* to take the waters of the Sudbury River. Under this act and subsequent amendments the greater part of the upper courses of the Sudl)ury River have been taken for the purposes of " addi- tional supply; ""* five large impounding basins* have been constructed, besides Whitehall Pond, reacquired in 1890 ; and a sixth basin (called No. 5) is now in process of con- struction. There had been spent under these acts for ad- ditional supply over seven and a quarter millions to the first of February, 1894, and the new basin now in process of con- struction is estimated to cost $2,500,000 more.^ The total cost of the Cochituate and Sudbury system, * The high-service works were begun in 1869. The reservoir at Parker Hill was begun in 1873 and completed in 1874, under St. 1873, ch. 287. * At tlic inception of the works, it was estimated that 28*4 gallons per day per capita would be sufficient, but the actual amount used in 1851 was 49 gallons, and it has steadily increased to 107'/^ gallons in 1893. ^ St. 1872, ch. 177. *Tlic ori^zinal taking was made January 21, 1875. »The following tables give area, cost, and other statistics gating to the artificial basins alreaily constructed ou the Sudbury water-shed. BaKin 1 •• 2 " 3 M 4 •• 6 Acres. Area not Total area Storage in Millioa u. W. flowed. Land. 143 «4 207 280 134 60 184 630 253 90 843 1,080 167 94 261 1,400 1 .^ 270 466 1,630 Dally Supply I'roporlloiial lo Capacity. Mllliun Gul«. 1.8 8.7 4.9 ».2 OoBi to December 31, 1894. Dam. Basin. $44,455 20 147,957 82 183,9.39 98 265,5 r; 93 334.183 02 I^nd Damages. Total Cost. Basin 1 '• 2 •• 3 •• 4 •• • f 144,929 15 152,892 51 194,950 13 621. 99H 45 649,241 57 $67,759 46 145,013 78 40.612 61 26,3.30 00 26,876 59 $2.57,143 81 466,954 11 419,409 72 81.3,846 38 910,301 18 •This basin will cover 1,200 aci-es of land ; Us storage capacity will be 7,436,000,000 U.S. gallons. 146 Valedictory Address. including, besides the above-named works of large con- struction, all payments for extension and maintenance of the works to January 31, 181)4, was $32,121,785.09, and the payments for interest amounted to $24,154,688.96; making a total of $56,276,474.05. The receipts or income of the water-works (including charges for hydrants and public buildings) have been $34,896,724.18, and from other miscellaneous sources $1,763,939.71 ; making a total of $36,660,663.89. The difference between the total receipts and the total payments is $19,615,810.16, and re[)resents the net cost^ of the works on January 31, 1894. Of the total cost of the works ($56,276,474.05), $21,449,420.45 was derived from loans, $33,068,041.69 from water revenue (that is, water rates, premiums on loans, etc.), and $1,759,- 011.91 from taxes. Upon the creation of the Board of Commissioners of Sink- ing-Funds in 1871, the sum of $1,100,000 was set aside from the funds turned over by the Committee«on the Reduc- tion of Debt, and apportioned to the sinking-fund created for the payment of the Cochituate water-debt. All the moneys in the hands of the Committee on Reduction of Debt had been raised by taxes, and this sum of $1,100,000 was 'The expression "net cost" of a municipal water-works is commonly undci'stood to be the ditforence between the total exjicnditures on account of the undertaking, including the interest on loans issued, if any, for the purpose, and the total receipts derived from the operation of the works, the sale of surplus land, old material, premium on loans, etc. An attempt was made by the "Water Board about twenty years ago to reduce the net cost of the Cochituate Water- Works by the sum of $1,352,000. This was the amount claimed by the Water Board as that portion of the money in the hands of the committee for the reduction of the debt which should have been credited to the Cochituate water loans ; and for several years the Water Board deducted this amount from the real net cost for the purpose of making it appear that the total cost of the water-works was so much less than was really the case. In this undertaking they followed a course similar to that pursued by the Directors of the East Boston ferries in their trial balance statement (see p. 157). The City Auditor, however, very properly objected to this method of ascertaining the cost of the water-works, as the sum in que-tion was not derived from the income of tho works, but had been contributed from the tax levy; but he was overruled, and for some years, between 1871 and 1878, the Auditor's annual reports contained a st:ite- ment of the net cost of the Cochituate Water- Works with this credit of Sl,3.">2,00a deducted. The views of the Auditor, however, finally triumphed, and in 1879 this ingenious fiction disappeared for good. Municipal Investments. 147 therefore a contribution from the general taxpayers for the reduction of the water debt. Since 1871 over three millions and a half have been added to the Cochituate water sinkinjr- fund from the income of the water-works, and nearly a million more from taxes and city income. The present annual additions to the Cochituate water sinking-fund amount to about $300,000 from water rates, $300,000 from interest on investments, and $50,000 from interest on bank deposits, premium on loans, etc., or about $650,000 per annum. The total amount of water loans issued to January 31, 1894, was $21,563,711.11, of which there was on hand on that date an unexpended cash balance of $114,272.73, and the sum of $17.93 (being the unexpended balance of the loans for the construction of the Chestnut-hill reservoir) had been paid into the sinking-fund ; leaving the total amount derived from loan and expended on the water-works to January 31, 1894, at the sum already mentioned, — $21,449,420.45. As water loans have not in recent years been issued to the full extent of the additions to the sinking-funds from water rates and interest on investments, and as large additions to the sinking-fund were made from the general tax levy prior to 1877, the net debt of the Cochituate Water- Works to-day is much less than the amount borrowed for the construction of the water-works, being only $9,443,032.90 on December 31, 1894. The Cochituate water debt, which was about $5,000,000 upon the completion of the original water- works in 1851, was gradually reduced to less than $3,000,000 in 1865 ; after which time it gradually rose, until between 1886 and 1891 it averaged about ten and a quarter millions. During the past four years there has been a reduction, due principally to the abandonment of the practice of borrowing money for annual extensions. Although the debt is now decreasing, and will continue to decrease unless more than $600,000 or $700,000 is borrowed annually for construction,^ it does not follow that it is not very much more than it ought to be. In the first place, money has ^ Or rates are reduced. 148 Valedictory Address. been borrowed for purposes the cost of which in any properly regulated municipal or private water-works would have been defrayed from income rather than from the proceeds of bonds. The original cost of the works, with interest during the con- struction period and for two years thereafter, was rightly met by loan, according to the terms of the Act of 1846 ; and for these purposes scrip to the amount of $5,430,711.11 was issued. Further loans were properly authorized and issued as follows : for the construction of Chestuut-hill reser- voir, $2,449,982.07 ; for new mains from the Brookline and Chestnut-hill reservoirs into the city, $654,991.83 ; for addi- tional supply, $7,334,687.56; for the high-service works, $1,103,144.69 ; for the shops on Albany street, $60,000 ; and for extensions in the annexed districts, $2,085,000 ; making a total of $19,118,517.26 procured by loan, and expended for lands, water rights, and construction between 1846 and 1894. These loans were all for purposes for which stock or bonds would be issued by a private corporation, and for which a municipal water-works would issue loans ; but in addition to this sum, which represents the actual amount of money borrowed for real estate and construction, there has been borrowed $215,175.92 for maintenance and ''general ex- penses,'' $330,000 for meters, and $1,900,000 for ordi- nary annual extensions of mains : a total of $2,445,175.92, representing items of expenditure which on any correct or customary business theory should have been charged to income and not met by loan. No one will question that the loans for current expenses should have been avoided, and few will doubt the propriety of charging the cost of meters, stopcocks, and similar articles to income rather than to capital; but the question as to the extension of mains is more diflScult, as many cor- porations issue stock for such purposes. That under ordinary circumstances, however, the cost of annual extensions would not be capitalized, at least in the form of bonds, by a gas or water works is abundantly shown by the annual reports of the Board of Gas and Electric Light Commissioners, the only official publication which attempts to give the exact financial Municipal Investments. 149 operations of semi-public corporations. It is also to be noted that in tlie case of the Mystic Water- Works the city of Boston itself has pursued the business-like policy of charg- ing all expenses of this sort to income ; ^ and in almost every well-managed municipal water-works the same practice is fol- lowed. If the income of a municipal water-works is not suf- cient to cover the cost of ordinary extensions, the deficiency had better be met by taxation than by borrowing money. Prior to 1885 it had been the custom of the Boston Water Board and its predecessors to defray the cost of these ex- tensions from the water rates or from taxes ; but between that year and 1892 loans were issued for this purpose aggregating, as already stated, $1,900,000 in amount. The practice was stopped in 1892 ; extra activity in the office of the Water Registrar resulted in a considerable increase of income with- out an increase of rates ; and it was thus found possible to pay for all necessary extensions out of the income. The result has been a reduction in the Cochituate water debt of nearly a million dollars and the establishment of the works upon a strictly self-supporting basis. ^ * The result has heea that in the case of the Mystic Water-Works the debt has been paid off and the works are now yielding a clear profit above the cost of maintenance and extensions ; but it should be borne in mind that the task of supplying the city of Boston with an adequate supply of water is a relatively very much more difficult and expen- sive undertaking than the exploitation of Mystic Lake for the towns dependent upon it. 2 It should be stated that the borrowing of money for the extension of mains was justified by an opinion of the Corpoi-ation Counsel (see Doc. 1^ of 1885). With this opinion I was never able to agree ; but believing that the matter was not free from doubt and that the abandonment of the unbusiness-like practice of borrow- ing money for current extensions would be criticised in some quarters as long as any one could maintain that the law necessitated such a course, I applied to the Leg- islature of 1892, and an act was procured which justified the Water Board in return- ing to the correct practices obtaining prior to 1885. St. 1892, ch. 213, also permitted the Water Board to consolidate the financial operations of the Cochituate and Mystic Water- Works, and between the two the surplus revenues of the year above maintenance and interest have been sufficient to pay for all extensions of mains and to meet the annual requirements for the sinking-funds for the entire water debt. The Cochitu- ate Water- Works have not yet reached this point, as the surplus of the Cochituate x'evenues above the cost of maintenance, interest, and extension of mains has not yet been quite equal to the amount necessary to meet the sinking-fund requirements; but it should be during the coming year. In any event, the two systems together yield a revenue more than sufficient to cover all expenditures that on any theory should be charged to income ; that is, they constitute together a self-supporting system — and before the expiration of another year the Cochituate Water- Works should be self- supporting in themselves, while the Mystic Water- Works should yield a clear profit of between $100,000 and $150,000 a year. 150 Valedictory Address. The net Cochituate water debt and the net cost of the works would also be considerably less to-day than they are, if it had not been for continual and injudicious reductions in rates. The original tariff for dwelling-houses established in 1849 was raised in 1850, andagainin 1855, while the rates for meters, introduced in 1859, were raised in 18(i5 ; and from that time until 1877 there was practically no change in the rates either for dwelling-houses or meters.^ Up to that year there had been a conscientious effort on the part of the Cochituate Water Board and the City Council to make the water-works self-supporting, and to reduce the debt with a view to its final extinguishment, as was contemplated by the provi- sions of the Act of 1846, and by those who were responsi- ble for the establishment of the water-works ; but about 1877 the theory began to prevail that the chief aim of the administration of the water-works should be to reduce the rates, rather than to pay off the debt. The " sacred duty of providing for the debt "^ was lost sight of; some encouragement was even given to the idea that the water should be made entirely free — that is to say, that the whole cost of maintaining the works should be transferred from the water takers to the general taxpayers of the city; and a reduction of 1()| per cent, was made that year in the rates for consumption by meter. In 1879 a further reduction of 20 per cent, was made in the meter rates ,^ and in 1886 the meter rates were again reduced by over 10 per 1 Since 185i charges have been made to the city for water used in the public build- ings, and since 1870 a special charge has been made for fire hydrants. 2 See remarks of Nathan Hale on the introduction of water into the city in 1848. 'The ostensible cause of the reduction of 1879 was the assumed illegality of pay- ing any part of the water income for interest on the difference between the cost of the works and the outstanding water debt. Inasmuch as a considerable part of the cost of the water-works had been met by general taxes and not by water loans or rates, it had been the pi-actice of the Ti-easm-er since 1858 to charge the water-works interest on the amount thus contributed, which was described as the unfunded water debt. The City Government of 1879 felt that this practice should be discontinued (see Mayor's message of April 21) ; and there was much to commend this view of the case if the money thus released was to be covered into the sinking-fund for the funded Cochituate water debt, as such a course would have resulted in a reduction of the debt. As a matter of fact, however, the remission of the obligation to pay interest on the funded water debt was simply used as an excuse for the reduction in meter rates made that year and in 1879, and thus under the pretence of correctinir a book-keeping error, the abilitv of the water-works to pay off the debt was seriously impaired. Municipal Investments. 151 cent., and there was a general reduction in dwelling-house rates equivalent to about 10 per cent. In 1888 there was a still further reduction to large consumers of metered water. Still further uncalled-for reductions were made in the years 1885/ 1889, and 1890, in the form of rebates upon the annual water bills for the ensuing year. The reduction for 1886 was 6 per cent., and amounted to $43,588.97 ; that for 1890 was 7 percent., and amounted to $61,921.17 ; and that for 1891 was 10 per cent., and amounted to $93,970.43 — an aggregate loss in receipts and a resulting increase in the debt of $199,450.57.2 If no reductions and rebates had l)een made since 1877, it is easy to compute that the net cost of the water-works would have been less than it is by six or seven millions of dollars, and the net debt of the Cochituate water-works would probably have been extinguished. It will hardly be claimed that the savino; to the individual water takers during the past sixteen years is a sufficient compensation for the fact that the net cost of the works has been steadily increasing, instead of diminishing, and that we have to-day a water debt of over nine millions of dollars. For the first thirty years the Cochituate water-works, though never self-supporting, were yet managed with a view to the gradual reduction and ultimate extinction of the debt — that is, in the interest of the city as a corporation ; but between 1877 and 1891 they were operated for the benefit of the water-takers as a class. During the past four years there have been no rebates or reductions of any kind for the benefit of the water takers ; ^ the income for the year 1893-4 was $1,692,159.73 ; and this 1 The Water Board had increased the rates for 1885, but rescinded this action upon request of the City Council, and after much pressure from prominent water takers. (See Doc. 31 of 1885.) At the close of the year a rebate of six per cent, on the bills for 1886 was ordered,, notwithstanding the expressed opinion of the Board that the rates were already too low. 2 This amount, if saved, could have been used for construction, and so much less money bon-owed, or turned into the sinking-fund as surplus revenue. Either course would have resulted in a reduction of the net debt by the amount in question. As large loans were issued every year, these '• rebates " were practically loans for dis- tribution among the water takers. 3 Reductions have, however, been made in the charge of fire hydrants, which have been reduced to an almost nominal amount ($2 per annum) ; and no charge is made 152 Valedictory Address. amount exceeded the total expenditures for maintenance, in- terest, and extensions of mains, by $186,952.47, an amount nearly equal to the sinking-fund requirements for the year. With the assistance of the profits from the Mystic Water- Works there was paid into the Cochituate sinking-fund not only the requirements for the year, but about $50,000 in ad- dition. Thus the water-works, taken as a whole, Cochitu- ate and Mystic, have been for the first time placed upon a strictly self-supporting basis ; and during the ensuing year it ought to be possible to make that statement concerning the Cochituate system considered by itself. The next step which should be taken is to eflfect a more rapid reduction in the debt, and a diminution of the figures indicating the net cost of the works. As it has not been thought best during the past four years to increase the water rates for the purpose of making the works self-supporting, so an increase in the rates will not be necessary for the purpose of reducing the debt ; for if no further reductions in rates are attempted it ought to be possible, with the in- crease of consumption and consequent receipts, not only to issue all the loans necessary for the construction of the new basin on the Sudbury River without increasing the net debt, but to reduce it by annually increasing amounts. It will not be possible to make this reduction as rapidly as if the rates had not been tampered with between 1877 and 1888 ; but a very considerable reduction during the next five years can still be effected if the present schedules are maintained.^ I will close this brief review of the financial history of our water-works by calling attention to the series of tables in the Appendix relating to the Cochituate Water- Works, which have been prepared at great labor by the City Auditor and for water used for street-watering purposes or for the public urinals. As the addi- tional protection afforded in case of fire and the improvement of the sanitary con- dition of the city are among the main justifications for a public supply of waicr, it seemed proper that none or nominal charges should be made for water used for these purposes. On the other hand, water used in the public buildings is paid for at the usual rates. * These calculations may not hold after it becomes necessary to procure additional sources of supply beyond the Sudbuiy River. An increase in rates may then be nee- Municipal Investments. 153 his assistants.^ The difficulty of getting accurate and col- Uited information relating to the cost and management of our water-works is very great. The annual reports of the Water Board contain most complete and elaborate accounts of everything concerning the engineering and sanitary aspects of the problem, but almost nothing relating to finances ex- cept the receipts and expenditures for the year. The two histories of our water- works — that of Mr. Bradley, covering the period from 1846 to 1868, and that of Mr. Fitzgerald, covering the period from 1868 to 1876 — are practically silent in respect to the financial operations of the works. It is not pretended that the tables printed in the Appendix, prepared partly for the occasion and partly at various times during the past four years, are in any sense exhaustive ; but they will at least serve to facilitate the work of inquiry into the results obtained by the city of Boston in its largest public undertaking. Section 5. The East Boston Ferries. In 1832 the pro- prietors of Noddle's Island procured a ferry license from the Mayor and Aldermen, and in 1833 were incorporated^ as The East Boston Company. This company maintained the ferry for the purpose of developing and selling its lands until 1835, when it was transferred to an unincorporated ferry company. In 1836 the Eastern Railroad bought the control of this latter company, and in 1842 the Eastern Railroad and the East Boston Company became the sole stockholders. The growth of East Boston, as it was then called, stimu- lated a demand for better ferry accommodations, and in 1852 the East Boston Ferry Company was incorporated.^ This company bought the existing ferry, paying to the East Bos- ton Company and the Eastern Railroad Company $200,000 in stock, an amount representing rather the losses of the previous twenty years than the actual value of the prop- erty.* ^ See Appendix, Tables 35 to 45. They do not always agree with the figures given in the reports of the Water Board, but ai-c, I believe, more accurate. ^ St. 1833, ch. 152. 8 St. 1852, ch. 244. *lt was claimed that the net loss to 1852 had been $203,000. 154 Valedictory Address. The charter of the East Boston Ferry Company provided that the Mayor and Aldermen of the city should have the power to fix rates or tolls, but that they should never be made so low as to reduce the dividends below eight per cent, upon the capital invested. There was also a provision for pur- chase by the city. The capital stock was fixed at $200,000, with the right to increase to $300,000. Two hundred thou- sand of this was issued at once, as already explained, and in 1853 $25,000 more was issued. The tolls ^vere fixed by the Mayor and Aldermen October 4, 1852. In 1853 the company made money, and declared a divi- dend ; but during that year an opposition company was started and incorporated as the People's Ferry Company,^ with a charter similar to that of the East Boston Ferry Com- pany. Late in 1854 the Mayor and Aldermen fixed the tolls for the People's Ferry Company, substantially as for the East Boston Ferry Company. The East Boston Ferry Company operated what is now known as the South Ferry, and the People's Ferry Company what is now known as the North Ferry. The East Boston Ferry Company prospered in 1854, as during the previous year, and paid a dividend ; but these two years, 1853 and 1854, were the only years in which any ferry company to East Boston ever declared a dividend. The People's Ferry Company began operations late in the year, and a ruinous competition between the tw^o companies ensued. During 1855 and 1856 both companies were oper- ated at a loss, and m the latter year both petitioned for an increase in tolls. The Aldermen rejected the petition, in accordance with objections by citizens, who suggested a public subsidy in the nature of a money payment for laying out highways leading to the ferries over the property of the companies. The companies paid no attention to this re- fusal, and in June, 1856, increased the rates of their own accord to a figure about 40 per cent, higher than the original schedule. In 1857 numerous citizens petitioned the City 1 St. 1853. ch. 422. Municipal Investments. 155 Council either for the establishment of free ferries, or for a subsidy to the companies sufficient to enable them to reduce the tolls. In 1858 the agreement between the two com- panies entered into in 185G was broken, competition again broke out, and the tolls were reduced to figures lower even than the original schedule of 1852. In 1859 the city paid each ferry company $125,000 in cash for certain avenues, wharves, slips, piers, etc., and leased the same at a nominal rental to the companies for ten years ; both agreeing to run the ferries for that period at rates to be fixed by the Mayor and Aldermen. Under this agreement the companies renewed operations under the low rates prevailing in 1858 and 1859 ; but they could make no money on this arrangement, notwithstanding the reduction in fixed charges through the payment of the subsidy, and in June, 1860, the companies raised the tolls to the original schedule. On July 23 the Mayor and Aldermen attempted to establish the tolls on the basis of the rates obtaining in 1858 and 1859 ; but the comi3anies paid no attention to this order and petitioned for an increase. In 1862 a subsidy was given to the People's Ferry Com- pany of $5,000, for operating that ferry for four months from June 1, 1862, but in November of that year this com- pany discontinued operations and sold its boats. The city then took possession of the wharves, ships, and other lands of the company which it had bought in 1859, spent $50,000 in repairs, and in 1868 leased them to the East Boston Ferry Company. The People's Company went into liquidation, and the stockholders lost all their capital except a final divi- dend of $1 a share. In 1866 the people of East Boston, not satisfied with their experience in the matter, procured a charter ^ for another ferry company, — the Citizens' Ferry Company ; but nothing was ever done with this charter. In 1869 the East Boston Ferry Company started a new line over the slips of the People's Ferry Company, which it had leased from the city. The same year an additional act *St. 1866. ch. 213. 156 Valedictory Address. authorizing the purchase of the East Boston Ferry Com- pany's franchise and property by the city was obtained. ^ The East Boston Ferry Company petitioned for an increase in tolls, which were then the same as originally established in 1852. The Board of Aldermen refused, and the company brought a petition for a writ of mandamus, which was granted by the Court,^ and thereupon the Aldermen acquiesced and passed an order raising the tolls. The city then negotiated a purchase of the property and franchise of the East Boston Ferry Company for $275,000, and on the first of April, 1870, took possession. Up to this time the city had expended, including this sum of $275,000, nearly $700,000, net, for property, franchise, and subsidies. Under the Act of 1869 the city, upon purchasing the ferry, could either make it a toll ferry ; or a free ferry, and assess betterments on real estate in East Boston ; or a free ferry for ten years and then a toll ferry, and assess half the betterments on East Boston property. The City Council elected to adopt the first plan, and on March 24, 1870, established a toll ferry, and fixed the rates, including a two-cent tare for foot passengers. In 1871 a proposition to abolish tolls was defeated in the City Council, and an order to establish one-cent fares for foot passengers passed the Board of Aldermen, but was defeated in the Council. The agitation for free ferries, begun in 1871, culminated in 1877 in an order which passed both branches of the City Council and was approved by the Mayor, abolishing the tolls from and after January 1, 1878. This order was de- clared illegal by the Supreme Judicial Court in the case of Attorney-General v. Boston, 123 Massachusetts, 460, on the ground that the city had exhausted its option by the terms of the order of 1870, establishing a toll ferry. By 1878 the revenues of the ferries under the schedule » St. 1869, ch. 155. * See East Boston Ferry Company v. Mayor and Aldermen of the City of Boston, 101 Mass. 488. Municipal Investments. 157 of tolls which had remained unchanged since 1870 were approximately equal to the current expenditures ; and al- though the ferries had cost the city up to that time over a million dollars net, and the average annual receipts were not equal to the average annual expenditures for all purposes, a series of reductions in tolls commenced. On January 1, 1879, a reduced schedule went into effect, by which 16 tickets were sold for 25 cents and 60 tickets for 75 cents, and reductions amounting to from 20 to 25 per cent, were also made in the tolls for teams. Later in the year the schedule was again lowered, so as to permit the purchase of 50 tickets for foot passengers for 50 cents. An applica- tion was also made in that year to the Legislature by the Mayor and Aldermen for an act permitting the establish- ment of free ferries. The petition met with vigorous oppo- sition from the taxpayers, and was defeated. In 1880 further reductions in tolls were made, principally in respect to the price for team tickets by the package. In 1881 a still further reduction was made in the cost of team tickets by the package. In 1887 the tolls were reduced to the lowest point practically possible for foot passengers, — namely, one cent ; and the rest of the schedule was practically cut in half. This was the last reduction, and since 1887 the ferries have been maintained upon the schedule which went into effect July 1 of that year. The fight for free ferries was renewed before the Legislature of that year, with the aid of the City Council, but again proved unsuccessful. In the meantime, the ferry directors went out of their way to misrepresent the financial results of the ferry undertaking. The annual report for 1881-2 is the first to contain a table purporting to show the " actual standing " of the ferries, which has been repeated in succeeding reports, with figures brought down to date. In the report for 1886 a " trial balance," apparently supporting the table of "actual stand- ing," appears for the first time. If it was proper to char- acterize the reports prior to 1876, as was done by a St. 1884, ch. 320. •The reform charter of the city of Brooklyn was probably the nearest approxima- tion to this idea prior to 1885, but it gave the Mayor no absolute power of removal, and was otherwise a much weaker act. In New York the Mayor has no power of removal. City Charter. 171 citizens as a whole respecting the conduct of executive work.^ iThe followin<^ tables show the change that has gradually taken place in the compo- sition of the legislative branch of the City Government. Board of Aldermen. Year. 1. ii £1 Number As- sessed on Property. lis Total Valuation of the City. Amounts Asseesed to Aldermen. Percentage of Total Value As- sessed to Aldermen. 1822 8 8 8 S 12 12 12 13 12 12 12 8 8 8 8 12 12 12 11 7 8 9 100.00 100.00 100.00 100.00 100.00 100.00 100.00 84.61 58.33 66.66 75.00 $42,140,200 59,586,000 94,581,600 180,000,500 276,861,000 584,089,400 793,961,895 6.39,462,495 685,579,072 822,041,800 '928,109,042 $146,100 99,400 168,800 261,800 622,900 476,200 769,600 197,900 457,900 206,200 1 105.500 .00347 1830 00167 1840 .001 78 1850 1860 . . 1870 .00145 .00225 .00081 1875 00097 1880 .00031 1885 .000067 1890 1895 .000025 » Figures for 1894. Common Council. Year. 1822 1830 1840 1850 1860 1870 1875 1880 1885 1890 1895 ^^ a? ■<§& Hi III ^ }Z5 48 45 49 38 48 40 48 36 48 41 64 56 74 61 75- 42 72 29. 20 • 73 75 16 08 01 i; 93.75 77.55 83.33 75.00 85.41 87.50 82.43 56.00 40.55 27.39 21.33 Total Valuation of the City. $42,140,200 59,586,000 94,581,600 180,000,500 276,861,000 584,089,400 793,961,895 639,462,495 685,579,072 822,041,800 1 928.109.042 Amounts Assessed to Coun- cilmen. $840,300 228,300 204,400 225,850 1,116,400 1,050,900 1,-530,800 667,000 290,300 315,700 1 266,600 Percentage of Total Value Assessed to Coun- cilmen. .01994 .00383 .00216 .00125 .00403 .00180 .00192 .00143 .00042 .00038 1 Figures for 1894. These tables show the gradual diminution in the representation secui'ed by the property-owners of the city in the legislative branches of the government, and may be summed up in the statement that whereas during the first fifty years of our munic- ipal history from 85 to 9.T per cent, of the I'epresentatives elected by the people to the City Council were themselves owners of property, the proportion to-day has lalleu to less than 30 per cent. The voters of the city who pay a property tax secure as large a representation in the City Council as they are numerically entitled to, for they constitute only about twenty per cent, of the total number of registered voters (see Appendix, Table 3) ; but it cannot be doubted that the people as a whole still prefer that those who have 172 Valedictory Address. When the public business becomes voluminous and diffi- cult, our municipal legislatures tend to degenerate into irresponsible debating societies ; the}^ represent local and special interests rather than the public interest as a whole ; their committees are still further removed from respon- sibility to the public ; and the results are inefficiency, extrava- gance, and a complete failure to administer the business of the city as the people on the whole desire. Under these circumstances the executive powers of the government have in many of our cities been transferred to the Mayor as that member of the City Government nearest and most respon- sible to the people. The Mayor, unlike the members of the City Council, cannot shield himself behind a committee re- port or a majority vote ; he is less open to influence by the organized private and special interests of the city, because he is elected by the people as a whole and must account to them ; and his control makes the government more truly democratic by bringing it closer to the people, and by mak- ing it more responsive to the popular will. Thus we turn to a form of government more democratic both in fact and theory. In a pure democracy there is no room for representative institutions ; and although government by direct popular vote has failed whenever tried in populous communities, it should be remembered that government by committees of an elective body is not democracy in the true and original sense. The new system is in theory more democratic than the legislative com- mittee system, and is moreover a distinctly American idea; for a strong and independent Executive is that feature of the political institutions of .this country which distin- guishes them most completely from the parliamentary form of government common in European States. In practice the plan has, I think, worked well ; immeas- a sufficient direct interest in the tax levy to make them conservative in expenditure should have» a lartain a form of government that cannot be hurried into thos popular ex- cesses that ruined the cities of Greece, or into bat Chinese stao-nation which threatens the socialistic city c the future. Let us aim to remain a body of self-respecting, elf-support- ino- American citizens, and not permit ourselve to be trans- formed into a pauperized community of nat)nalists and socialists. We must rely on the American geius to solve the problem of democratic city government : nt by sudden or revolutionary reforms; not through raethos thrust by socialistic agitation upon communities, like som in Switzer- land, which have lost the virility to resist ; ut by slow degrees in the Anglo-American way, in wich all our political institutions have been developed. A crtain ineffi- ciency, a certain waste, must be conceded as par of the price we must pay for the blessings of free institutioB ; and suc- cess cannot be attained without the most thouhtful study and unceasing vigilance and effort ; but there o^ht to be no doubt of the ultimate capacity of the America people to work this problem out, as they have so manyothers.^ 1 In connection with the foregoing remarks I may be permitted to nrint the closing portion of an address delivered on February 27, 1892, before the studes of the Phillips Academy at Exeter, N.H. : " The great questions of State and national politics make more investing subjects for popular discussion than the dry details of municipal admiuistratio: but, after all, the questions that will touch you oftenest and closest in your persoil relations are questions of municipal rather than of State or national governmcL Out of $100 contributed by the individual in direct taxation to the various city county, State, and national governments to which he owes allegiance, about 80 per mt. goes to the town or city, while the entire burden of the remaining county, Sta, and national taxes amounts to only 20 per cent. ; and in respect to debt, his pwonal share of his town or city debt is nearly ten times as great as his proportion of le national and State debts. " In other words, so far as your immediate pecuniary interests ai*e cicemed, based on the amount you pay in taxes, more than three-fourths of the tim and attention you can afford to devote to public business should be bestowed upon e toAvn or city where you live. However much you may be attracted while pursuir your studies here or in college or in after years to the political and economic prilems growing out of State and national affairs, you will do well to recollect that the nin interest of the citizen is at home, and that it is of as much consequence to him lit his town or city affairs should be honestly and economically administered as th this or that policy should prevail in State affairs, or this or that party succeed in nwnal politics. " You will find also that there is far more room for discoveries and inrovements in the field of municipal administration than in the broader, but simpler, donin of national life. The fundamental questions that divide parties in State and nam are, except ThE Problem of City Government. 183 % in times of ci'isis r unusual excitement, very much the same from ycat* to year and from generation tij-eneration; they are few in number and easy to understand, and whether one sidorthe other for tlie time bcinf^ prevails is, after all, of little moment in comparison wii what is or might be done in working out the true theory and practice of munioal government. " Another venm why the youth of the community — particulai'ly that portion of it which is receiviutiie benefit of a liberal education — should be urged to devote their attention, when tjy have finished the preparatory period of life, to the problems of city government,! the little success that has been achieved, in this country at least, in the solution < these problems. The town government is, perhaps, as good a working plan fomanaging small communities as has ever been devised, and can probably be vervlittle improved; the federal system of our national government, wliich has stoodhe strain of over a century, is as strong in the hearts of the people and the ^pect of the world as it was at the beginning; but no one would claim that the pcde of this country had, on the whole, or in any particular instance, yet devised an emomical and efficient system for the government of great cities. Without assertin or believing that municipal government in this country is, as our enemies hav claimed, a disgrace to us and a condemnation of democracy, we must, neverthelo^ admit that the general theory of our institutions, as applied to great cities, has )t worked so well as in the larger, but simpler, fields of State and nation. Progre>i3 undoubtedly being made, and I think it cannot be denied that the large cities of ourountry are on the whole better governed to-day — that is to say, that larger results arproduced for the same expenditure of money — than twenty years ago ; but it is tn, I think, that by far the greater part of the work of improve- ment and reforms still to come. Thus municipal reform offers a practically limit- less field for thtuctivities and intelligence of those of our citizens who have the time, the trainii\ and the inclination to devote themselves to the solution of public problems. " In approacing this subject you will be confronted with many plausible and apparently simpl remedies. You will be told, for instance, that that government is best which is ist administered, and that the whole secret consists in electing honor- able and capabloien to office. This proposition, though certainly true to the extent that no system oi be made to work well unless administered by honest and capable officials, fails copletely, when the system itself is wrong ; and when you find, as you will by conuring almost any American city with a city of corresponding size in foreign counies, that the public services and facilities afforded by European cities are muclyreater in proportion to the amount expended than anywhere in this country, hocver capable and honest the city government for the time being may be, you caaafely assume that the fault lies with the system rather than with the character oHie men who are elected to office. You will be told that the true solution of the I'oblem is to ei-adicate all politics from city government, and to treat A municipal ass ou would a private corporation, managing the one precisely as the other; andi support of this idea you will be informed of the excellent results accomplished iimany of the cities of continental Europe. Persons who advocate this theory will^owever, omit to tell you that the basis of every political structure in this country, om the town to the federal government at Washington, is universal local suffrage; bile in the cities of continental Europe, to which your attention and admiratiomre directed, a large part of the local business is controlled and administered bvi centralized national government, and the remainder regulated by a suffrage basedu property rather than on polls. In the city of Berlin, for instance, which we can eely admit to be one of the best-governed municipalities in the world, two-thin of the city council are elected by a very small percentage of the voting populatii; for while every citizen has, I believe, a vote, the electors are divided into claes in such manner that the voting power of each is practically 182 Valedictory Address. American. Let us leave it so, and we shall retain a form of government that cannot be hurried into those popular ex- cesses that ruined the cities of Greece, or into that Chinese stagnation which threatens the socialistic city of the future. Let us aim to remain a body of self-respecting, self-support- ing American citizens, and not permit ourselves to be trans- formed into a pauperized community of nationalists and socialists. We must rely on the American genius to solve the problem of democratic city government : not by sudden or revolutionary reforms; not through methods thrust by socialistic agitation upon communities, like some in Switzer- land, which have lost the virility to resist ; but by slow degrees in the Anglo-American way, in which all our political institutions have been developed. A certain ineffi- ciency, a certain waste, must be conceded as part of the price we must pay for the blessings of free institutions ; and suc- cess cannot be attained without the most thoughtful study and unceasing vigilance and effort ; but there ought to be no doubt of the ultimate capacity of the American people to work this problem out, as they have so many others.^ 1 la connection with the foregoing remarks I may be permitted to reprint the closing portion of an address delivered on February 27, 1892, before the students of the Phillips Academy at Exeter, N.H. : " The great questions of State and national politics make more interesting subjects for popular discussion than the dry details of municipal administration; but, after all, the questions that will touch you oftenest and closest in your personal relations are questions of municipal rather than of State or national government. Out of $100 contributed by the individual in direct taxation to the various city, county, State, and national governments to which he owes allegiance, about 80 per cent, goes to the town or city, while the entire burden of the remaining county, State, and national taxes amounts to only 20 per cent. ; and in respect to debt, his personal share of his town or city debt is nearly ten times as great as his proportion of the national and State debts. " In other words, so far as your immediate pecuniary interests are concerned, based on the amount you pay in taxes, more than three-fourths of the time and attention you can afford to devote to public business should be bestowed upon the town or city where you live. However much you may be atti*acted while pursuing your studies here or in college or in after years to the political and economic problems growing out of State and national affairs, you will do well to recollect that the main interest of the citizen is at home, and that it is of as much consequence to him that his town or city affairs should be honestly and economically administered as that this or that policy should prevail in State affairs, or this or that party succeed in national politics. " You will find also that there is far more room for discoveries and improvements in the field of municipal administration than in the broader, but simpler, domain of national iiie. The fundamental questions that divide parties in State and nation are, except The Problem of City Government. 183 % in times of crisis or unusual excitement, very mucli the same from yeai* to year and from generation to generation ; tliey are few in number and easy to understand, and whether one side or tlie other for the time being prevails is, after all, of little moment in comparison with what is or might be done in working out the true theory and practice of municipal government. " Another reason why the youth of the community — particularly that portion of it which is receiving the benefit of a liberal education — should be urged to devote their attention, when tliey have finished the preparatory pex'iod of life, to the problems of city government, is the little success tliat has been achieved, in this country at least, in tlie solution of these problems. The town government is, perhaps, as good a working plan for managing small communities as has ever been devised, and can probably be very little improved; tlie federal sj'stem of our national government, which has stood the strain of over a century, is as strong in tlie hearts of the people and the respect of the world as it was at the beginning; but no one would claim that the people of this country had, on the whole, or in any pai'ticular instance, yet devised an economical and efficient system for the government of great cities. Without asserting or believing that municipal government in this country is, as our enemies have claimed, a disgrace to us and a condemnation of democracy, we must, nevertheless, admit that the general theory of our institutions, as applied to great cities, has not worked so well as in the larger, but simpler, fields of State and nation. Progress is undoubtedly being made, and 1 think it cannot be denied that the large cities of our country are on the whole better governed to-day — that is to say, that larger results are produced for the same expenditure of money — tiian twenty years ago ; but it is true, I think, that by far the greater part of the work of improve- ment and reform is still to come. Thus municipal reform ofFei's a practically limit- less field for the activities and intelligence of those of our citizens who have the time, the training, and the inclination to devote themselves to the solution of public problems. " In approaching this subject you will be confronted with many plausible and apparently simple remedies. You will be told, for instance, that that government is best which is best administered, and that the whole secret cwisists in electing honor- able and capable men to oifice. This proposition, though certainly true to the extent that no system can be made to work well unless administei'ed by honest and capable officials, fails completely, when the system itself is wrong; and when you find, as you will by comparing almost any American city with a city of corresponding size in foreign countries, that the public services and facilities afforded by European cities are much greater in proportion to the amount expended than anywhere in this country, however capable and honest the city government for the time being may be, you can safely assume that the fault lies with the system rather than with the character of the men who ai-e elected to office. You will be told that the true solution of the problem is to ei-adicate all politics from city government, and to treat A municipal as you would a private corporation, managing the one precisely as the other; and in support of this idea you will be informed of the excellent results accomplished in many of the cities of continental Europe. Persons who advocate this theory will, however, omit to tell you that the basis of every political structure in this country, from the town to the federal government at Washington, is universal local suffrage; while in the cities of continental Europe, to which your attention and admiration are directed, a large part of the local business is controlled and administered by a centralized national government, and the remainder regulated by a suffrage based on property rather than on polls. In the city of Berlin, for instance, which we can freely admit to be one of the best-governed municipalities in the world, two-thirds of the city council are elected by a very small percentage of the voting population; for while every citizen has, I believe, a vote, the electors are divided into classes in such manner that the voting power of each is practically 184 Valedictory Address. proportionate to his means. It is easy to see how under such a system the city government can be managed as if it were a private corporation, where, also, the influence of the individual stockholder is proportionate to the amount of his financial interest in the company. ** "We are told that a city should he regarded as a business corporation rather than as apolitical organization ; but this advice, again, presupposes a condition of things which does not exist in tlie United States. Those who tender this advice as a ready and complete remedy for the admitted defects of municipal government in this country forget, I think, the history of democracy in its application to large municipal commu- nities. They look to the modern instances of Berlin and Paris and other foreign cities, where the results are admittedly Avorthy of consideration ; but they overlook the fact that those results are obtained by a sacrifice of the principle of local government and the right of equal manhood suffnige. They do not recall the fact that from the earliest times the government of cities has been a difficult and oftentimes an impossible task, wherever democratic theories have prevailed. The city as we know it had, like almost every other institution that flourishes to-day, its origin in ancient Greece ; and the conditions obtaining there, so far as the qualifications for suff"rage and the temper of the people are concerned, were more similar to those which exist to-day in this country than anything to be found in the cities of continental Europe. I fancy, however, that no one would seriously point to the history of the Greek cities as furnishing examples of government on business principles. No city in this country can be mentioned that permits anything like as much politics — unwholesome, demagogic, and destructive politics — to enter into the administration of its affairs as was the case in Athens, the greatest of the Greek democi'acies. By politics I do not mean so much the mere struggle for party supremacy that plays so large a part in the political life of this country, but that tendency to decide questions of municipal policy on social and senti- mental rather than on business considerations. Political and social agitation was the life of the Greek city, and finally proved its death ; and how many people realize that from the destruction of the Greek republics to the great migration into cities which began in this country less than 100 years ago, histoiydoes not furnish us with suc- cessful instances of the governing of large municipal communities on truly democratic principles. '* We are working out a problem that has received no attention from the educated intelligence of mankind since the days of classic Greece — the problem of self-govern- ment on democratic principles for great bodies of people congregated together in a si ngle neighborhood, and without the controlling power of a supciror central government. "We should face this problem squarely, with no hesitation, on the one hand, to ad- mit that better and more economical results are being obtained to-day in foreign cities under wholly different systems, but with a determination to do as well ourselves, or even better, without abandoning those fundamental principles of government which are the historic property of the nation. No one should despair of eventual success, or give the problem up as hopeless, because of the difficulties that surround it or the little progress that has hitherto been made. When this republic was founded, it was based upon a new and untried application of democracy. Recalling the fact that all previous attempts at governing nations on democratic principles had failed, through the tendency in such communities to attempt too much in the way of government, the men who created this republic invented a new kind of democracy. They worked out a plan which gave to every citizen a share — and an equal share — in the gov- ernment of his country, but which rigorously limited the functions and attributes of government to the narrowest limits consistent with national unity and power. This system, with its sharp lines between the powers of the federal government and those of the several States, has been the only permanently successful application of democracy to the government of great nations that the world has witnessed; and it now remains for the descendants of the men who worked out this system to exercisft The Problem of City Government. 185 their ingenuity and industry and patriotism in devising' plans for the application of democracy to the great, unsolved problem of the government of cities. I am confident that our people arc as able to devise a successful democratic plan for governing cities as they were to invent and establish a democratic republic for the country at large. The main reliance of the people in this endeavor will now, as then, be the educated intelligence of tbe country; and I wish to impress upon you, as scholars and as citizens, that the greatest of all duties that will devolve upon you, when you leave the academy or the college and enter into active life, will be to take an intelligent, per- sonal and perpetual interest in the management of the city where you live. You will derive valuable information for purposes of comparison from visiting other cities and studying their methods; but the details of municipal government are generally so intricate that no adequate coraprehensiou of the difficulties of the case can be formed without keeping a close and personal watch upon the management of your own city government. If the opportunity presents itself to enter city politics and become your- self a member of the city council, do not hesitate to seize it. To accomplish this end, you will generally find it necessary to ally yourself with one party or the other ; but you should always bear in mind that (he only justification for party politics in munici- pal business is the opportunity thus afibrded to serve your city faithfully, and some- times to accomplish great results." 186 Valedictory Address. CONCLUSION. Gentlemen of the CUy Council : The main objects which I have tried to keep in view daring the past four years have been to simplify the organi- zation and machinery of the government ; to systematize the books and accounts of the various departments ; to secure a more efficient cooperation between the different depart- ments ; to reduce the cost and increase the value of our public works by the introduction of business methods in all that relates to th.e purchase of materials, the letting of con- tracts, and the building operations of the city ; to secure such legislation as seemed from time to time to be neces- sary ; to defend the city treasury against hostile attack ; to maintain a conservative management of the city finances ; to keep the current expenses of the government within its current income ; to use the public credit only for im- provements of general and admitted utility ; to improve the sanitary condition of the city ; to provide better accommoda- tions and treatment for the sick, the poor, and the insane ; to procure better streets and pavements ; to provide new school-houses and other public buildings ; to complete the parks ; to readjust upon a fairer basis the relations between the city and the private corporations enjoying privileges in the streets ; and to facilitate travel and rapid transit through the city. In a city where the people are accustomed more than in other cities of this country to rely on the municipal corpo- ration rather than on private enterprise for the develop- ment of its material interests ; with a system of taxation under which every person with land to develop and improve is invited to secure the means to do so out of the public treas- ury; in a community burdened with elections so frequent Conclusion. 187 as to create a condition of perpetual politics ; with State and municipal legislatures, many of whose members spend their time in attacking the financial interests of the city ; — the effi- cient and economical government of a city, where indi- viduals, sections, classes are continually clamoring, with the assistance of the press (in the news columns, if not on the editorial page), for things that either cannot or ought not to be done, and where the head of the government is the- oretically responsible for everything that is done or is not done, is a task of enormous difficulty, and one that is capable of imperfect execution only. The leading thought which I have endeavored to keep in mind during the administration of the past four years has been that the Mayor should, as contemplated by the charter amendments of 1885, take into his hands a larger share of direction and responsibility than had previously been the case, and thus become more directly accountable to the people for the administration of their affairs. Promising in my first letter of acceptance to literally and in person fulfil the obligations imposed by the city charter, I have en- deavored to do my part in the administration of the city gov- ernment upon this theory, and not to magnify the office beyond the express injunctions of the city charter. I am conscious of innumerable omissions, shortcomings, and mis- takes. 1 know that many things have been left undone for lack of time ; and that some things could have been done differently, and some much better. I trust, however, that the administrative and financial methods which have been introduced during these four years may prove a lasting benefit to the city, and tend to make its government easier for those who are to come after me ; and that the work of the Board of Survey, the new radial thoroughfares, the Subway, and the Parks, — improvements that will change the face of Boston, — will serve to prepare our city for its metropolitan career. In laying down the administration of this great trust I desire to express my gratitude and obligation to the citizens l^S Valedictory Address. of Boston who have so generously supported me at four suc- cessive elections, and to thank the members of the City Council, and the heads of departments, for the assistance received on innumerable occasions and in innumerable ways. APPENDIX. FINANCIAL TABLES PREPARED AT VARIOUS TIMES BETWEEN 1891 AND 1894, AND NOW BROUGHT DOWN TO DATE. [FOR INDEX TO TABLES, SEE PP. 5-7.] 190 Valedictory Address. ooooooooooooooooooooo C0O.OOOOrH05r-l05C<|iO-0»0>O0J'-i,-iM > o o o 1 O l-O 5 to lO to > ooo o > © -9" CD (N oo |5§ 0000000'*''M-^l<00000000©OOOOiMO< e0OOOOOr-li-IMr-l0-*t~.0O00MOOl-(N00OO! 1:^ I- t~ t- t^ t~ t- I > oooio 50505005i-lrH(NiOtOiOin««0f i-T o" ic* •«i<' o-f t-T 00 o" m" CO — t*'»t~OiO'M 35C^»COOOOOC^OO J,R,"«"^''i'~ '^.'^^"i,'^'"'^®.*!^'^ '3^.*™ *" W CO OS U3 0> ■* IN 00 05 c!t'c-) CO00O51— ir-i'*eo'N co^T)< to" i-T c^T CD co'oo' -+1-^,4" -1^0o"to"tD' oT i-(-Ht— lostoo-^coosoji—ooaeo O'N'Oi-cniffltocoot-^oocoeoooirtcooiO -HOOt-itocoi-ieotoeooot~of:. eo OOl-li-ll-.r-ctOOtOai® SWMO-. Ot^COO'l'OVCirH |(M0000»OOOi-leOO«»00»CO>0«i-H(N>nC<3eqcOCO^OOlHiO«<0««T}*ou:>t-«inrHCJOOOoieo(Noooor-it-ot-oeooit-«>cooot-eoO'#oooooooiu:)ocoi~r-it-r-opio ©c^i-ii-ieooiu3^0J05Wio»cc-oi«ooioo.««coi-ii-Heoe<500ii~ooo-^'^otoot-Ot-"*O>0»~t-Or-l ooocoooooooooooo «» ■* t~ 'i' 05 O i-i (N >0 CO <» t- <© O O CO ■«* "S ^ -a . ^ ■5« »>* OOQOOpQOO<0i0OOOOOOOO'OO«0«>S^>Ct"M»-i00(M««b-00-*OCT>-^OOCOOS(350>«»-'«l~SO — -^-^Cr-OiCTji O 0> rH o <0 ^_-S'>i 3i t- rb i-i l^tO •<* lO M TT © OOJM O CO to T iO_0: to « O CO >0 lO t-00 rf t- t~ o VftfiTcOrH to -t" l-rH so a> o ire ^ -^ o> ■* ^ <* •* 1« ) »t I— I iC i-l to o to Ol »TI-'MtDO>rHC^r)COi-^a>iOCO( 'M*x>iraoco»Oi-(N-^icec-i'tot~~ co-^ic-f-rftoinxto-' "~ ' " _ . - _- _ . - . -M tC CO i eoto— •-Hntoto — o-foito-ri-i ----- .-- -_-..- .- r-T oT cxT rjT CO to" . ff to* rT rT rH lo" -^ ro" oT •»i<" c4" rf co" oo* co' co' to' o CO sT ic C'f c(3tOl-.l-t-OCOr-^-^0>'*«)<-l0005005-*OOCOr-iMtOt^OOOO!:- «C^(N(NlM*-*'«i«tOtOtOt-t-t-tOtO«OtOtO!t)«0«D< •^ lO re CO •<»• 00 ^ . , tO OS (N lO 3-. ri -N tot-t-i-t-ooocoooJOi oooooooOlraoo©oooooo^oototo^>■re^-'^''-"»'^^o<^^Mo>>oo"^.®(^« <-H ao^rH i~ o_o_i- to^ao ^"'l<'i.*^^'-®,<^'^^°q_co co^35 to eo_0»_ao t-^o to o_eo^(N t^o O^oo ■^^'H 00"atroO OT go' -S"'>rt-rc«f. O 00 t-^Oi to Oo'oiO'^o'aC CJ O'o' cTic" CO CO to O00"i-r oT CO rHr-Tirtr-^O J. Oi-ltOt~l-30r-t03i'OCOtOOJ-r-i''*iC'MCOeOt-r-0>tOC5 — O^Or-Hl-COCOiOCOOaCOtO 00 00 ^. ^^ ^^ s^ o o - 00 Oi 00 "3: •>! t^ CO 'O 00 I'- Oi to 00 O lO -^ O OC CO O lO tr>< »iJ t'j GTJ ^^ «J \AJ ^ . - . . . — ■ tOt~l-30r-tO3i'OC0tOOJ-r-i''*iC'MC0e0t-r-O>tOC5 — O^Or-Hl-COCOiOCOOaCOw 35 O "O X) JO rJ "^ W 35 -^Jf Tf •* -r l- lO O 00 TJ- O ira O >-_ l-L r-t lO t- — Tt TjH to O 00 to CO CO^ C0'>»O35O'OX)?0rJ''0W35'^-*'*-rl->OO00TJ'O«0O>-l-r-iiOtC— Tt^iitOOOOtOCOCO oo" ~ . ra" c-f ofT oi o4" o o os" "^ 're" t-^ 00 h-^ 3^ 00 -* lo o-r lo cT •^ (^f o •>+ -rf T<^ 05 c^ SOO>-afaO— IC^MIN(Ni-iiHN(NINNi-r-H,re'o I- o4"o"ire"co'ci ■*" r'to — •• - -. o to <0 to to 30 O 01 >0 00 CO to Ol -•" t— 'O 'rt l>J o »o *c lO »c »o »re »(0 o c— I— 1-- r^ i~ t— t— t— ifs N — C^ 05_ ■>•_ CO^ 00 C^ 00_ -t o6' o' CO CO i-J' CO oT o 00 c^ ■ * 35 COC t^ o r— o 1-^ ^ --._-. ^ . ^ _ -- _- 'O o ^_>-;.'''_^®„''o ir»_c^o_ 0-1^05^ r-<^-T_co_«-^ CO CO (-"^co^^r- 05 o rn o^i- os^e-j^ n i- oT oT -H ■ rT o I - oT • n" 1 re" CO o" ■*" r' to -^ cT 00 h^ >n I--' 00 00^ I re t-^ t-T c^' CO sT o o" r-^ CO OC^iOOOCOt005-«"t--'Q're0100"*(NCOiCtDl~oOO)i— i-r-£irti«'^T(t'«i<'^rJ4Tll'^.al^USOiC.ttt0t0t0t-t~ ■X: 00 s « s a:: . o a © a> js C3-; c ° « S C OQ C 03 •c « rt s O M ° O o — "^ iT "•S Cfl'^iM— 't005^0JOO(M'*(NCt-'*tOi-i'^tOe005kret005>Ct-0» gl-tCgre^t0ire--C0OS5t^rH35C^Tfi(M050C00t0p^i««0OO0000O'»J'p'MC0OOh-O00 1-J'c^eo c< eo-^-re ■^co'ol"-^-^">« oo-H'to"'-^i-^o''* o"»--'to'-re'orco'o5 oJt- ocTo^ire'o eo >«"c^to'o5"or o;eocoeoeoc<3eococ<5eoeococo-«i<'0.ototot-oooo«oooaOQ0050500F-^i-ii-i'M(MO«coeococo M 09 ■• -I r-l i-H r-l rl rH rH r- rH i-( rH rH i-H iotot-ao<350.-<'Meo-*>ofttor-aoo»o-'(Mc5^ift<»r-.ooao»-^cO'* »Oire>reO'retototo iH CO •<* . «0 O O 0> CO «0 .-< CO CO ■ lO O 35 00 00 r- O to 05 n iC CO t- 'tf M i-T r^<:^-^t£ oo" 1-7 t-7— "lo'-xroo co'co'i-^ao - ■ • r-c ?< (M CM (?< CO CO CO M 51 t^ o -* "M ^ coon t- CO <3J 50 «0.0 Oi . (M «D to I CM l~ tO^i CM lyTeo"' O C0^ CO t-^ ' «, "^ t-^ o_ oo_ oo_ o_ to 00 ;§S§ (M O CM to CO CM rt< 1 . ^ — i-H 00 00 CO CM I 00 CO Ol to t-- © ■* ( ';=S^^ OOOt-r-IOOOt-OO ,tC-^tO— tOOOOJi-lCO 0SS0l~«^'Nt-00t-O ■ t-^oo'oTo CM icTt-^o oT tH rH rH r-i (N (N i t- to CO CI CO c ' CO C-) •« CM CM t tOOOSCM — CO>nt-Ci'<*rH «- C-1 O i-H CM to — •* tC CO Ol ii—iowa: oicocMi— icoiot~ r to" 'T oT (^ •* to r-T to Ir-KMCMCOOiratD-© '^t- .•»i't-05CMcoooo-M'»i«r-l CiO-*C0iO00-*C0CMi ■ lO •« o,"* i« t- Tjt • «> 00 O O •* I _ t- .TlfttOCM->* CM •« Oi"'^'-l-;,'^l.'?it^CM^l-;^CM i-J_ rHCMeO'*irt — O^-^OO i-H NCMCM(N CO t- K5 to r-itO CO CO ^ O O 00 1 O .iOt-COCMO3tOO000tDl-CO( O O 'f O t^CM iO O t— to O fi I 1 — (NCO Tj. CO- Ot^t-oOt-CMCOCOtO'-'OOaotOOlocOt^ .CMCOOOOll-OOOOtOOOOl-^ — CI — COOJt- CO 0>^ t^ C-l_ CM C0_ to C0__ cq_ 00 •^ 00 CO • O O!^ 00 co_ -^ • oo '♦'co co'oD — "oD CO ■^" to" q' »- cm" o i-T rP ©"oo T-iiMcO'^>o«o«--oir:fcotOi--oj>«-^'too>'* i^ — .— rl ^ (N CO CO eO -^ QQ QQ 00 tS QQ ^ 0) a> o . « .a . . . -SsBb '3 >»0 >>>»>.„t3T3-aT3 . . . ^ ^ & o a o o o ^-.ti«.- >..-:i >,ii >,.-|-2-|.:i2- OOtftOO'»fO'M(MCM>«uCitOi-i'<*«010000iOOOOuCiOOO>00>«0>«0 eOt-010CMCM-*iOtOI.— l-OOOOOOOSOt-'CMCMCOCO>*''»lOtOtOt-t-0000» «5 This column gives the number of registered voters assessed a tax on real or personal estate. 194 Valedictory Address. Table No. 4. PERCENTAGE OF TAXES ON PROPERTY AND POLLS COLLECTED (exclusive of Tax on Bank Stock).' To Oct. 31.'-' To Nov. 30.2 To Dec. 81.2 To Jan. 31 - 1876-76 29.54 59.00 65.38 83.77 1876-77 31.20 62.57 75.79 84.23 1877-78 32.02 45.50 45.14 64.00 69.35 69.05 76.46 79.55 80.13 85.71 1878-79 85.12 1879-80 85.81 1880-81 42.68 47.78 44.49 47.22 47.82 71.64 73.03 70.79 72.17 72.05 80.92 82.08 79.87 81.28 82.13 86.87 1881-82 87.30 1882-83 86.64 1883-84 87.52 1884-85 87.17 1885-86 56.87 49.96 46.55 47.37 51.84 49.23 76.45 76.66 74.47 76.98 77.11 74.08 84.69 84.99 83.73 84.82 83.52 81.69 88.46 1886-87 88.66 1887-88 87.82 1888-89 89.26 1889-90 88.71 1890-91 88.12 1891-92 51.41 74.96 83.18 88.88 1892-93 50.20 76.16 84.96 90.11 1893-94 46.81 73.78 82.45 88.10 1894-95 52.33 77.85 84.52 1 Ab the tax on bank stock is collected in its entirety, it is omitted from the table. ^^ Including moneys received that day. TABLE NO. 5. REVENUES APPLICABLE TO THE GENERAL APPROPRIATIONS, 1860-1 TO 1893-4. 196 Valedictory Address. Table No. 5. REVENUES APPLICABLE TO THE 1860-61. 1861-62. 1862-63. 1863-64. I 1864-65. City Clerk Dept City Council : Incidental Expenses, City Messenger Dept. , Collecting Bank Tax . . Collecting Dept., or Tax and other Fees, Conscience Fund Ferry Department .... Fire Department Hay Scales Health Department... Hospital Department. . Inspection Milk and Vinegar Dept Interest and Premium . Library Department • • Market " Overseeing of the Poor Department Park Department Pedlers Police Department .... Public Bldgs. Dept. : Armories Miscellaneous Public Institut'ns Dept. Registry Department. . Rents School Committee .... Sealing of Weights and Measures Dept Street Department : Bridge Division ... Camb'ge BridgesDiv. Paving Division Sanitary *' Sewer " Street-Cleaning Div. Watering Division.. Street Laying out Dept. Dog Fund Militia Bounty Unclaimed Drafts. ... Water- Works Horse Railroads Lamp Department. . , . War Expenses Salaries Advertising Public Grounds Dept. . Harbor Dredging.... City of Roxbury ..... Apple Island Church-st. District. . . . Printing Department. $1,607 62! 445 04 2,892 21 21 26 105 00 70,128 47 246 34 258 25 2,455 31 $1,338 01 1 1,030 09 63 60 23 52 2,749 50 $857 53 189 61 $874 12' 1,002 01 1,010 35i 37 32! 561 26 32 29 2,612 37 66,247 20 350 00 173 00 3,060 26 4,905 41 3,600 00 69 88 j 30,087 93) 1,293 00 87,806 34 9,762 08 2,929 17 3,600 00 636 72 28,841 10 1,094 00 87,677 82 6,916 81 66,486 771 528 49 221 75| 2,161 65 11,988 S6\ 14,803 34| 16,660 871 5,612 79 12,818 75 10,247 57 2,355 92 1,189 00 8,069 40 2,089 66 372,290 67 895 00 1,094 54 380,568 61 44 00 38 75 6 52 4,193 68 3,600 00 1,262 62 27,814 16 1,187 50 87,360 94 6,948 00 11,026 47 11,932 02 9,992 26 1,036 00 14,923 60 1,677 97 400,808 36 141,398 25| 314 60 250 00 I 2,487 58; 7,558 97 2,120 70 32,563 14 1,353 50 86,958 77 9,823 28 2,524 16 62 00 4,664 94 13,253 84 9,880 39 4,112 69 1,005 00 2,937 66 434,264 61 33 66 446 00 22 50 31 25 1,039 58 Carried f 07- ward. •$645,131 86 $607,046 23 $645,839 50j $763,595 16 22] Appendix — Table No. 5. 197 Table No. 5. — Continued. GENERAL APPROPRIATIONS, 1860-1894. 1865-66. 1866-67. 1867-68. 1868-69. 1869-70. ^1,432 18 333 96 $2,198 88 148 72 $2,230 16 148 35 $3,097 40 $3,194 30 150 00 City Clerk Dept. City Council : Incidental Expenses. City Messenger Dept. Collecting Bank Tax. Collecting Dept., or Tax and other Fees 1,709 20 Ferry Department. Fire Department. Hay Scales. Health Department. Hospital Department. Inspection Milk and Vinegar Dept. Interest and Premium. Library Department. Market " Overseeing of the Poor Department. Park Department. Pedlers. Police Department. Public Bldgs. Dept. : Armories. Miscellaneous. Public Institut'ns Dept. Registry Department. Rents. School Committee. Sealing of Weights and Measures Dept. Street Department : Bridge Division. Camb'ge Bridges Div» Paving Division. Sanitary " Sewer Street-Cleaning Div. Watering Division. Street Laying outDept. Dog Fund. 176 02 34 31 7,028 92 818 79 102 00 6,185 50 7,108 88 844 12 977 19 2,215 35 4,900 68 1,114 50 1,129 16 1,729 83 970 90 6,198 27 3,545 77 4,206 99 90,502 70 293 92 649 10 6,759 15 161,233 81 604 18 641 00 11,549 29 175,929 81 507 72 514 00 16,425 81 141,735 07 659 85 338 00 17,177 19 125,048 91 996 63 332 00 18,580 79 32 00 9,434 60 12,373 78 4,060 79 56,477 88 1,488 50 94,363 47 13,575 72 3,539 16 923 00 11,572 04 11,814 45 8,443 37 73,152 22 1,501 00 106,317 26 15,457 33 3,500 64 766 00 14,635 56 11,680 80 5,046 64 76,001 64 1,679 00 114,809 && 13,024 55 3,521 38 952 00 14,042 54 11,150 00 4,147 08 95,834 24 1,808 00 119,102 00 9,096 68 2,576 48 984 00 15,511 19 10,561 78 9,651 48 5117,311 18 1,947 00 119,205 70 16,941 16 2,714 25 3,824 94 19,637 78 15,241 83 2,896 75 25,661 23 21,280 06 4,083 56 41,102 55 21,134 30 9,104 91 37,536 80 40,336 01 13,047 82 50,233 53 56,149 90 11,164 47 1,725 00 24,947 06 1,527 00 28,998 00 266 43 530,526 80 37,788 23 7,536 00 46,070 30 143 75 551,839 36 152,097 81 4,516 00 37,849 00 196,915 32 12,626 50 987 26 80,999 18 219 84 653,170 86 Militia Bounty. Unclaimed Drafts. 473,208 75 609,030 49 Water-Works. Horse Railroads 54 67 12 00 GO 00 135 00 1,489 97 82 64 Lamp Department. War Expenses. 8,580 00 Advertising, Public Grounds Dept. Harbor Dredging. City of Roxbury. Apple Island. Church-st. District. 1,025 00 1,425 00 580 22 1,212 50 14,311 66 78,531 89 1,487 44 5,400 00 24,162 52 10 00 8,787 87 24 45 1,320 00 9,500 00 2,938 71 .... ..... Printing Department. $856,775 96 $1,061,186 68 $1,249,584 52 $1,359,474 23 $1,516,325 09 198 Valedictory Address. REVENUE OF THE CITY . — Continued. 1860-61. 1861-62. 1862-63. 1863-64. 1 1864-65. Brought forward . . Hospital Bid., Spring- field St $645,131 86 $607,046 .23 $645,839 50 $763,595 16, $877,704 47 Town of Dorchester.. City of Charlestown . . Atlantic-ave. Market. Engineering Dept Inspection of Buildings Town of Brighton 1 Town of West Roxbury 1 Mecantile-wharf Mar- ket 1 Boston Harbor Public Lands i Registration of Voters Dept o Cover'd Channel, Stony Brook Covered Chan'l, Muddy River Rebate on Gas Board of Aldermen. , . Common Council, . , . Contingent Fund, Joint Com Architect Dept Surveying Dept. . . • • Police, Witness Fees. . Sales of City Property. Amounts formerly held under protest Everett-st. Crossing. . . County of Suffolk .... Taxes : For prior years .... Current year or general ..... City Bank Tax . Corporation Tax 84,007 74 150,656 95 2,328,862 39 30,418 80 191,087 70 2,191,014 70 46,791 75 187,585 95 2,702,352 82 43,158 99 154,584 48 3,243,813 35 64,984 09 143,656 80 3,952,336 02 391,616 26 Foreign Ships . . Proportion of State Tax .... Liquor Licenses (net). Balance of Appropria- tions 108,921 96 145,073 79 33,564 86 Cash, beginning of fis- cal year • $3,317,580 90 $3,164,641 22 $3,616,134 88 $4,205,161 98 $5,430,297 64 Appendix — Table No. 5. REVENUE OF THE CITY. — Continued, 199 1865-66. 1866-67. 1867-68. 1868-69. 1869-70. $856,775 96 $1,061,185 58 $1,249,584 52 $1,359,474 23 $1,516,325 09 45,000 00 13,374 53 Hospital, Bid., Spring- field St. City of Charlestown, Engineering Dept. [Inspection of Buildings. iTown of Brighton. Town of W. Roxbury. Mercantile-wharf Mar- ket Ronton T-TflrVinr Registration of Voters Dept. Cover'd Channel, Stony Brook , Covered Chan'l, Muddy T?.pliatp nn fr-nsi ' " * Contingent Fund, Joint Com Architect Dept. Surveying Dept. Police Witness Fees Sales of City Property. Amounts formerly held under protest. Everett-st. Crossing r::::::.: BK 75,198 44 ^* 174,620 97 6,520.731 84 122,930 46 247,809 87 5,109,969 15 179,162 94 218,275 41 6,488,300 54 81,070 96 286,740 97 5,767,943 15 113,569 90 274,569 38 6,968,927 02 County of Suffolk. Taxes : For prior years. Current year or general City Bank Tax. Corporati'n Tax. Foreign Ships. Proportion o f State Tax. 402,797 28 388,591 24 439,076 44 418,961 62 453,035 84 108,910 89 136 852 73 6,594 13 463,387 82 Liquor Licenses (net). Balance of Appropria- tions, 257,018 68 70,108 36 354,366 45 $7,287,143 17 $6,995,594 66 $8,928,755 30 $8,159,954 44 $9,854,783 71 Cash, beginning of fis- cal year. 1 200 Valedictory Address. REVENUE OF THE CITY. — Continued. City Clerk Dept City Council : Incidental Expenses, City Messenger Dept. . Collecting Bank Tax . Collecting Dept., or Tax and other Fees, Conscience Fund .... Ferry Department Fire Department .... Hay Scales Health Department. . . Hospital Department. . Inspection Milk and Vinegar Dept Interest and Premium, Library Department , . Market *' Overseeing of the Poor Department Park Department Pedlers Police Department Public Bldgs. Dept. • Armories Miscellaneous Public Institut'ns Dept. Registry Department. . Rents School Committee .... Sealing of Weights and Measures Dept Street Department : i Bridge Division .... C'b'dge Bridges Div. Paving .Division ... Sanitary ** Sewer " Street-Cleaning Div. Watering Division., Street Laying outDept. 1870-71. 1871-72. Dog Fund Militia Bounty . . . Unclaimed Drafts Water-Works Horse Railroads . . . Lamp Department. War Expenses . . . . Salaries , Advertising Public Grounds Dept. Harbor Dredging . . . City of Roxbury Apple Island Church-st. District . . . Printing Department. Carried forward P,517 29 48 65 $3,555 75 44 50 1,257 82 180,058 54 3,810 73 1,210 46 5,686 88 227,213 54 1,150 00 475 50 15,485 01 879 00 11,525 78 10,088 08 28,428 20 114,179 21 2,046 00 119,725 34 28,900 35 87 86 6 00 184,600 00 2,472 10 1,228 80 600 00 4,393 83 98,281 05 1,472 44 23,293 69 10,407 64 48,926 58 61,638 22 11,787 50 930 00 9,385 61 9,470 00 940 00 107,444 40 2,168 50 119,139 72 26,859 98 110 00 400 00 25 00 8,560 78 47,358 15 52,318 19 1872-73. 1873-74. 1874-75. $3,569 70 4,112 20 $3,727 63 957 02 7,701 17 205,000 00 2,749 36 1,446 09 5,585 51 3,948 64 78,883 79 1,573 21 24,387 77 998 50 8,602 95 9,250 00 1,014 50 98,394 03 2,232 50 122,014 32 28,113 93 115 00 818 75 125 25 9,769 20 40,679 25 54,944 82 219,507 501 2,213 52i 1,341 75| 5,329 23 j 3,591 86 162,467 19 2,775 00 46,285 50 593 83 789,123 37 92 26 38,038 50! 717 88| 841,972 82 72,685 92 547 20 902,022 68 1,355 60 10,269 73 12,355 Oo' 861 50 75,831 llj 2,344 50 139,074 40 30,883 73 19 47 76 00 18,755 80 26,303 ]2 87,676 78 5,257 96 525 85 989,266 86 $5,295 66 207 34 5,158 27 200,000 OO 1,864 16 1,160 71 6,947 6& 3,145 92 271,158 81 2,360 24 20,756 61' 29,446 8- 1,120 00 10,288 65 19,829 17 6,704 06 67,923 67 2,226 00 149,253 81 26,220 82 160 00 2,875 80 25 00 51,134 22 36,286 77 81,828 3a 8 00 1,063 00 12,850 00' 1,046 53 3,381 51 686 40 27 75 3,000 00 3,384 51 "48 80 29,543 67! $1,589,757 55 $1,690,046 13 $1,833,523 04 $1,998,194 94 304 24 1,500 00 493 41 1,767 57 1,013,051 02 84 35 2,548 75 121 41 Appendix — Table No. 5. 201 REVENUE OF THE QTTY. — Continued. 1875-76. 1876-77. 1877-78. 1878-79. 1879-80. • $4,800 64 $5,552 81 $5,198 76 $5,000 20 $5,329 32 - City Clerk Dept. City Council : 291 26 24 50 277 70 8,418 80 712 50 Incidental Expenses. City Messenger Dept. Collecting Bank Tax. 0,950 51 6,202 55 6,030 01 5,048 98 4,839 00 Collecting Dept., or 36,907 04 32,259 15 3,045 27 5,362 36 Tax and other Fees. Conscience Fund. 179,300 00 176,032 00 176,795 48 16*6,530 31 174.437 00 Ferry Department. 2,804 49 4,024 53 6,774 59 3,256 62 2,224 08 Fire Department. 1,050 93 776 12 816 46 775 37 792 44 Hay Scales. 5,397 68 3,876 09 4,782 24 12,388 04 3,666 28 Health Department. 1,349 40 5,195 78 8,117 15 7,980 42 8,472 96 Hospital Department. Inspection Milk and Vinegar Dept. Interest and Premium. 248,378 81 198,649 59 176,066 79 118,990 27 110,187 82 2,505 35 3,092 12 3,266 31 2,618 32 2,984 12 Library Department. 347 94 460 71 357 35 Market " Overseeing of the Poor 29,229 72 32,928 01 28,679 73 29,895 87 24,618 93 Department. Park Department. Pedlers. 1,065 50 952 00 918 00 835 00 400 66 10,928 40 8,010 27 8,366 86 10,186 52 13,447 08 Police Department. Public Bldgs. Dept. : 18,114 00 11,233 55 18,381 44 10,200 00 10,083 34 Armories. 2,740 78 3,924 84 3,747 87 3,723 46 2,786 33 Miscellaneous. 58,453 13 49,175 27 47,239 55 79,681 83 75,270 55 Public Ins'tions Dept. 1,903 50 1,679 00 1,711 00 1,815 00 1,931 50 Registry Department. 140,120 18 130,684 66 125,857 82 122,119 92 105,505 48 Rents. 20,635 72 21,999 03 30,109 31 32,145 54 ^t9,090 28 School Committee. Sealing of Weights and 134 10 824 33 9 54 Measures Dept. Street Department : 2,372 80 2,866 70 1,206 20 1,998 79 1,488 76 Bridge Division. 75 00 89 00 87 58 48 40 Camb'ge Bridges Div. 58,719 72 38,831 18 29,411 11 17,613 98 16,650 19 Paving Division. 43,681 21 55,136 33 45,035 03 37,690 67 32,583 85 Sanitary 69,198 56 115,950 12 74,119 81 36,336 52 32,718 34 Sewer " Street-Cleaning Div. ! Watering Division. Street Laying out Dept. Dog Fund. Militia Bounty. Unclaimed Drafts. ! 538 48 1,580 12 1,359 31 871 50 473 20 1.095,713 14 1,002,758 85 Water- Works. Horse Railroads 155 37 134 17 81 29 29 50 20 Lamp Department. War Expenses. Salaries. • ' Advertising. Public Grounds Dept. Harbor Dredging. City of Roxbury. Apple Island. Church-st. District. • • • • • • 200 00 39 90 139 91 44 62 102 36 42 61 Printing Department. $2,006,748 28 $1,919,230 47 $835,088 64 $718,807 07 $686,465 87 202 Valedictory Address. REVENUE OF THE CITY. — Continued. 1870-71. 1871-72. 1872-73. 1873-74. 1874-75. Brought forward Hospital Bldg., Spring- field St 11,729,543 67 $1,589,757 55 $1,690,046 13 $1,833,523 04 $1,998,194 94 Town of Dorchester. . 11,671 15 249 00 City of Charlestown • • . 143,121 96 0,744 61 6,826 76 7 16'* 48 Atlantic-ave. Market . Engineering Dept 125 00 453 40 Inspection of Buildings Town of Brighton . . 99R R9. 3,754 89 8,575 96 59 865 35 -^ R7Q KR Town of West Roxbury Mercantile-wharf Mar- ket Boston Harbor Public Lands i-- Registration of Voters Dept Covered Chan'l, Stony Brook Covered Chan'l, Muddy River . . Rebate on Gas . ... Board of Aldermen . . • i Common Council ... . 1 Contingent Fund, Joint Committee Architect Dept . . Police, Witness Fees . . i " .... ........I Sales of City Property. Amounts formerly held County of Suffolk , . . Taxes : For prior years . . . Current year or general City Bank Tax . . . 144,899 25 468,085 33 8,209,467 12 141,607 34 583,633 87 7,160,241 14 217,193 22 445,025 49 137,129 23 599,734 09 6,884,857 14 257,765 56 428,876 66 156,395 21 780,122 58 7,885,745 25 205,156 58 133,912 35 629,079 85 10,895,539 93 29fi.906 fty Corporation Tax . Foreign Ships 436,826 78 346 995 87 354,909 48 Proportion of State Xax . 2,102 54 2,102 54 Liquor Licenses (net). ! Balance of Appropria- tions 470,923 00 257,401 08 109,747 12 238,519 59 854,332 33 Cash, beginning of fis- 111,463,518 84 $10,394,859 69 $10,110,507 47 $11,660,523 33 $15,189,347 08 Grand Total . . i i Appendix — Table No. 5. 203 REVENUE OF THE CITY. — Continued. 1875-76. 1876-77. 1877-78. 1878-79. 1879-80. $2,006,748 28 $1,919,230 47 $835,088 64 $718,807 07 $686,455 87 Hospital Bid., Spring- field St. Town of Dorchester. 858 72 4 00 886 38 City of Charlestown. Atlantic-ave. Market. Engineering Dept. Inspection of B'ildings. 1,475 20 1,435 90 230 75 264 69 Town of Brighton. Town of West Roxb'ry. • 1,145 00 240 00 Mercantile-wharf Mar- ket. 30 00 Boston Harbor. Public Lands. Registration of Voters Dept. Covered Chan'l, Stony Brook. Covered Chan'l, Muddy River. Rebate on Gas. Board of Aldermen. Common Council. Contingent Fund, Joint Committee. j Architect Dept. Surveying Dept. 1 Police, Witness Fees. ' Sales of City Property. 1 Amounts formerly held under protest. ■ j ■ Everett-st. Crossing. 100,687 85 1,130,443 37 9,449,113 81 241,405 56 352,733 92 106,253 09 1,061,989 83 8,372,284 86 211,842 78 301,774 48 96,933 38 829,464 77 8,036,536 72 213,056 95 284,075 89 62,644 02 668,629 64 7,263,419 65 179,571 41 294,034 93 71,544 00 668,291 56 6,986,240 75 173,118 97 293,501 18 County of Suffolk. Taxes : For prior years. Current year or general. City Bank Tax. Corporation Tax. Foreign Ships. Proportion of State Tax. 125,000 00 577,958 77 182,630 32 404,387 57 141,138 67 658,988 66 159,614 10 114,159 09 Liquor Licenses Cnet). 814,553 60 Balance of Appropria- tions. $14,098,020 31 $12,677,483 28 ; $10,883,850 14 715,164 28 $9,987,494 80 712,646 42 $9,054,076 59 731,609 22 Cash, beginning of fis- cal year. $11,699,014 42 $10,700,141 22 $9,785,685 81 Grand Total. 204 Valedictory Address. REVENUE OF THE CITY . ~ Continued. 1880-81. 1881-82. 1882-83. 1883-84. 1884-85. City Clerk Dept City Council : Incidental Expenses, City Messenger Dept. . $3,528 50 568 38 $4,194 43 664 41 $4,334 70 125 30 $4,689 25 209 21 $6,082 75 523 08 Collecting Bank Tax. . Collecting Dept., or Tax and other Fees, Conscience Fund 6,838 09 4,664 55 6,583 30 5,334 27 6,893 13 5,690 90 6,662 04 4,733 03 7,836 33 4,337 53 Ferry Department .... Fire Department Hav Scales 166,508 48 2,097 89 770 53 3,590 25 10,812 29 165,513 06 2,142 33 795 32 4,836 60 13,379 88 162.827 91 2,114 37 877 28 5,182 48 13,651 94 159,031 03 1,911 43 626 27 9,801 00 13,805 28 156,801 60 2,248 03 COO 71 Health Department . . . Hospital Department. . Inspection Milk and 5,819 02 15,658 29 Interest and Premium, Library Department . . Market Overseeing of the Poor Department Park Department 114,323 55 3,497 03 173 46 18,541 87 114,820 62 2,945 74 454 78 15,863 59 123,291 06 3,223 14 531 31 24,222 13 143,260 24 3,018 01 1,007 80 20,741 85 139,409 92 2,952 68 538 96 24,022 95 Pedlers 325 00 17,951 66 10,116 QQ 2,436 60 83,818 42 2,120 50 105,322 44 71,992 43 500 00 18,465 63 10,000 00 677 29 99,913 05 2,296 50 97,783 86 68,500 28 3,846 33 1,212 31 163 88 30,516 26 42,321 64 55,184 69 350 00 19,834 99 10,150 00 1,192 51 123,201 05 2,406 50 98,011 36 72,430 36 3,157 27 1,211 25 ' 94 00 28,807 08 49,624 68 58,340 89 700 00 22,152 65 10,225 00 1,055 96 110,332 85 2,437 00 102,109 29 78,304 00 3,342 91 703 50 150 55 27,963 30 52,025 09 49,021 86 500 00 Police Department. . . Public Bldgs. Dept. : Armories 21,582 15 10,150 00 Miscellaneous Public Institut'ns Dept. Registry Department.. Rents 1,254 83 112,993 18 2,367 50 99,864 46 School Committee Sealing of Weights and 38,560 76 3,348 88 Street Department: : Bridge Division Camb. Bridges Div.. Paving Division .... Sanitary *♦ Sewer Street-Cleaning Div. Watering Division. 1,688 47 94 83 26,536 20 39,881 77 28,412 03 575 59 224 46 17,821 13 57,191 77 29,724 36 1 Door ^^"lln^l . . .... Militia Bounty Unclaimed Drafts Water- Works 869 57 509 32 1,235 04 676 98 2,130 52 Lamp Department. . . . 69 65 455 87 352 46 Sn larips .... ... PnhllP rirnnnfla T~lAnt 15 00 518 00 «Ka Q7 City of Roxbury 28 16 33 00 Churoh-st District ;: :;• •:::::: i Printing Department. . 20 27 66 18 5!. 79 145 79 27 15 Carried forward. . . $727,561 37 $769,500 55 $823,582 42 $831,981 17 $765,534 05 Appendix — Table No. 5. REVENUE OF THE CITY .— Continued. 205 1885-86. 1880-87. 1887-88. 1888-89. 1889-90. $5,896 00 $5,640 55 $5,367 25 $5,892 50 $5,657 17 City Clerk Dept. City Council : Incidental Expenses. 1,296 30 264 44 419 22 1,101 71 1,197 47 29 43 31 39 54 25 45 99 City Messenger Dept. 5,881 94 6,060 65 6,430 95 6,253 93 6,466 28 Collecting Bank Tax. Collecting Dept., or 4,546 33 4,435 33 4,585 52 3,970 45 1,353 40 500 00 Tax and other Fees. Conscience Fund. 159,558 14 i'6'4,497 69 140,001 13 1*38,760 65 141,633 00 Ferry Department. 2,186 15 2,259 05 1,984 99 1,357 80 2,256 47 Fire Department. 643 08 812 87 702 66 789 60 925 72 Hay Scales. 7,325 68 3,758 29 4,609 96 6,899 35 4,612 50 Health Department. 35,567 36 31,365 54 34,008 54 33,665 68 38,583 62 Hospital Department. Inspection Milk and 878 00 634 00 552 90 590 00 Vinegar Dept. 111,438 32 116,894 33 148,564 38 116,969 79 137,114 76 Interest and Premium. 2,136 76 526 87 3,932 18 529. 81 1,414 17 579 42 Library Department. Market Department. 610 51 473 07 Overseeing of the Poor 22,777 61 16,977 30 12,826 36 13,782 30 15,231 10 Department. 2 25 103 22 Park Department. Pedlers. 600 00 775 00 1,425 00 2,225 00 1,550 00 20,329 32 23,814 62 25,863 75 25,994 07 12,622 75 Police Department. Public Bldgs. Dept. r 9,950 00 9,700 00 9,955 91 10,250 00 10,200 00 Armories. 1,176 42 1,374 87 1,901 15 2,616 39 1,156 38 Miscellaneous. 105,915 11 82,851 20 67,080 91 47,886 59 59,277 18 Public Institut'ns Dept. 2,392 50 2,619 50 2,753 50 2,853 00 2,917 50 Registry Department. 99,907 20 100,051 70 100,326 70 99,376 70 99,364 20 Rents. 30,376 07 32,678 20 36,298 56 38,349 33 ^-88,055 5:' School Committee. Sealing of Weights and 3,380 68 3,288 60 3,171 91 3,454 74 3,622 26 Measures Dept. Street Department : 520 03 571 50 515 60 443 47 425 00 Bridge Divison. 468 41 254 19 437 85 387 81 425 45 Camb. Bridges Div. 36,944 28 23,436 74 19,620 70 16,313 71 13,929 79 Paving Divison. 48,295 71 40,259 51 37,435 59 39,548 17 40,643 49 Sanitary " 127,704 66 51,039 57 26,672 42 28,751 08 43,544 44 Sewer " Street-Cleaning Div. Watering Division. St.rppt, T.sivincr niit Dpnfr 20 00 1 Dog Fund. Militia Bounty. Water-Works. Horse Railroads 72 25 86 16 131 62 829 05 66 35 Lamp Department. War Expenses. Salaries Advertising. Public Grounds Dept. 1 00 1 20 82 Harbor Dredging. City of Roxbury. Apple Island. Church-st. District 349 60 84 00 281 80 10 50 69 00 17 00 37 02 46 15 Printing Department. $848,196 43 $731,394 24 $695,768 93 $648,797 65 ^684,758 81 206 Valedictory Address. REVENUE OF THE CITY. — Continued. Brought forward . . . Hospital Bid., Spring- field St Town of Dorchester . . City of Charlestown . . Atlantic-ave. Market.. Engineering Dept. ... Inspection of Buildi'gs, Town of Brighton Town of W. Roxbury. Mercantile-wharf Mar- ket Boston Harbor Public Lands Registration of Voters Department Cover'd Channel, Stony Brook Cove'd Channel, Muddy River Rebate on Gas Board of Aldermen . . . Common Council Contingent Fund, Joint Committee Architect Dept Surveying Dept Police, Witness Fees , Sales of City Property, Amounts formerly held under protest Everett-st. Crossing, . . County of Suffolk .... 1880-81, $727,561 37 5 00 1881-82. 1882-83. 1883-84. 1884-85. $769,500 o5i $823,582 42 30 00 30 00 $831,981 17 $765,534 06 30 00 7 48 276 50 577 76 3,083 14 138 54 6 50 Taxes : For prior years . ... Current year or general City Bank Tax . . . Corporation Tax. Foreign Ships Proportion of State Tax Liquor Licenses (net), Balance of Appropria- tions . , 62,847 65 502,428 31 8,896,757 36 238,741 35 465.045 67 83,289 31 566,916 96 ,515,620 97 229,052 53 603,377 12 90,661 66 620,881 50 ,263,483 37 240,175 06 596,061 72 7,540 63 94,296 41 623,879 35 9,096,627 65 225,620 02 592,727 21 11,698 54 91,461 50 548,949 57 10,653,369 23 258,387 59 605,318 42 16.101 61 167,108 13 209,486 94 Cash, beginning of fis- cal year Grand Total $11,269,981 68 445,781 81 $11,715,763 49 163,445 71 122,991 98 184,967 33 129,569 41 202,831 39 150,082 99 $11,054,261 61 906,266 49 $11,960,528 10 $11,857,119 50 865,601 10 $12,722,720 60 $11,833,406 63 842,705 60 $12,676,111 23 366,600 61 239,291 46 $13,544,158 98 883,787 23 $14,427,946 21 Appendix — Table No. 5. 207 REVENUE OF THE CITY. — Continued. 1885-86. 1886-87. 1887-88. 1888-89. $648,977 55 1889-90. ;$848,196 43 $731,394 24 $695,768 93 $684,768 81 Hospital Bldg. , Spring- field St 1 T'nwrn nf Tinrnliootor City of Charlestown. Atlantic Ave. Market. Engineering Dept. Inspection of Build'gs. Town of Brighton. Town of W. Roxbury. Mercantile Wharf Mar- ket 93 60 30 00 26 00 j 144 16 •.... * Piihlip T,anrl« Registration of Voters Dept. Cover'd Channel, Stony Brook Cover'd Chan'el, Muddy Rphkiitp rtn firflQ 9 00 Rofirfl nf AlHprnipn 4 97 30 00 • Contingent Fund, Joint 62 66 Architect Dept. Surveying Dept. Police Witness Fees 7 00 9 00 Sales of City Property. Amounts formerly held under protest. Everett-st. Crossing. County of Suffolk. Taxes : For prior years. Current year or general. City Bank Tax. Corporation Tax. Foreign Ships. Proportion of State Tax. '■~- 127,526 28 681,162 72 8,156,904 04 185,277 76 548,097 18 10,777 30 125,116 25 427,809 54 8,450,968 94 187,069 22 633,900 09 9,422 31 167,270 03 408,319 41 9,379,104 68 198,337 99, 868,857 02 9,026 18 210,266 42 464,835 02 9,590,413 00 198,167 14 815,701 46 8,499 90 306,648 59 493,597 53 9,512,762 89 195,863 71 807,021 90 6,667 75 356,781 30 60,112 14 1 270,084 70 6,791 33 382,083 19 85,540 07 331,069 42 42,166 96 650,344 28 7,256 80 Liquor Licenses (net). Balance of Approi)ria- tions. $10,964,874 15 991,111 21 $10,842,707 09 769,830 36 $12,184,336 50 500,977 45 $12,310,118 87 197,414 95 $12,564,875 42 223,421 82 Cash, beginning of fis- cal year. .$11,955,985 36 $11,612,537 46 $12,685,313 95 $12,607,533 82 $12,788,297 24 Grand Total. 208 Valedictory Address. REVENUE OF THE CITY . — Continued. 1890-91. 1891-92. 1892-93. 1893-94. City Clerk Department City Council : Incidental Expenses City Messenger Department. . . Collecting Bank Tax $5,655 86 725 33 i 40 54 6,913 74 9,688 78 " i4*6",276 'so 1,764 58 581 63 5,041 75 36,445 48 602 50 187,621 58 $4,843 50 285 93 43 96 6,428 81 10,475 21 54 00 116,353 00 919 35 447 42 4,311 00 51,442 29 540 50 114,963 24 $6,052 25 305 54 31 28 6,527 86 12,451 86 i $6,641 25 30 66 i 29 80 6,392 30 12,192 15 25 00 Collecting Department, or Tax and other Fees Conscience Fund Ferry Department 154,660 65 2,400 12 491 44 12,100 70 50,375 80 646 00 110,324 86 i 152,069 54 j 1,449 34 ' 465 21 8,766 78 54,455 15 694 00 117,077 25 Fire Department • • • . • Hay Scales Health Department Hospital Department. Inspection Milk and Vinegar Department . . Interest and Premium Library Department Market '* 622 88 13,373 20 2,097 88 1,025 00 11,736 13 10,850 00 1,800 50 67,853 93 3,072 00 103,126 70 39,128 71 3,612 80 1,162 04 2,120 67 17,834 61 44,368 19 18,609 40 340 92 10,152 41 13,608 14 1,375 00 11,396 48 11,700 00 1,138 55 57,944 35 2,488 50 73,985 65 29,608 38 1,986 13 357 50 316 70 12.271 60 31,623 19 19,202 17 497 00 484 22 11,208 47 2,632 44 2,000 00 13,256 18 10,900 00 1,437 87 60,479 39 2,115 75 100,972 55 34,799 19 2,649 13 1,481 04 581 11 45,402 68 35,856 70 55,281 11 1,585 02 100 00 581 07 11,825 23 4,769 96 1,450 00 13,132 74 10,800 00 1,440 25 76,758 61 800 00 101,176 70 36 756 75 Overseeing of the Poor Dept. . . Park Department Pedlers Police Department Public Buildings Department: Armories Miscellaneous . . .... Public Institutions Dept Registry Department Rents School Committee Sealing of Weights and Meas- ures Department . . Street Department : Bridge Division . . 3,569 61 2,699 50 752 68 9,823 83 28,969 27 38,447 37 2,732 62 110 00 Cambridge Bridges Div Paving Division Sanitary *' Sewer ♦♦ Street-Cleaning Division Watering Division Street Laying-out Department, Dow Fund 6,025 00 84 00 Militia Bounty Unclaimed Drafts Water-Works Horse Railroads I^amp Department 211 30 11 00 War Expenses Salaries •Advertising Public Grounds Department. 32 50 Harbor Dredging Citv of Roxbury 136 91 Apple Island Church-st. District 1 Printing Department 21 43 "I i Car vied foTward .<$744,122 85 6597,125 88 $739,634 71 $706,969 22 Appendix — Table No. 5. 209 REVENUE OF THE CITY, — Concluded. 1890-91. 1891-92. 1892-93. 1893-94. $744,122 85 $597,125 88 $739,634 71 $706,969 22 Hosnital Bldo- SDrinsrfield st. . . Atlantic-avenue Market Enoineerino" Department 9,034 25 92 67 30 80 Inspection of Buildings Dept., 2,021 38 38 97 Town of West Roxbury . . . Mercantile-whart Market Boston Harbor Registration of Voters Dept.. •• Covered Cliannel, Stony Brook, " Muddy River, Rebate on Gas Board of Aldermen . ^ Common Council Surveying Department Police, Witness Fees 10 00 3,889 10 Sales of City Property 195,197 28 Amounts formerly held under protest. Taxes, etc 212,626 41 Everett-st. Crossing 13,108 31 172,639 02 866,981 06 10,510,141 22 181,208 09 County of Suffolk Taxes : For prior years 205,004 89 448,623 99 10,163,910 36 199,931 83 892,126 89 4,213 70 132,853 22 615,311 80 9,647,778 47 184,812 77 810,574 81 4,009 51 161,871 88 989,493 15 10,495,453 77 188,390 41 1,047,406 49 4,036 82 For current year or general. City Bank Tax Corporation Tax 1,025,098 97 3,474 23 Foreign Ships Proportion of State Tax . . . Liquor Licenses (net) Balance of Appropriations. . . . 599,618 10 717,218 66 230,292 95 707,213 64 797,128 50 Totals Cash, beginning of fiscal year . $13,263,473 09 303,537 95 $13,061,662 10 403,373 27 $14,528,737 12 84,034 10 $14,276,748 62 400,637 66 Grand Totals $13,567,011 04 $13,465,035 37 $14,612,771 22 $14,677,286 28 210 Valedictory Address. QO a o 1 o ^ ^ Tfl -* o ^ S:t :S •s *-3 ei_ X) "^ CO l>^ ^ s •- o C3 :f § c^ 1 f § g OS S ^V >o cq^ "^ b^ 't' CO^ G i~i Si o o '-^' r-^ "— • c^ c^f CO CO co" ^ jsible tions and •poses. 00 CO f3 •^ O t>. -* 2 n S CO ?a c<> S '^ C<1^ I-H^ ^^ ■^ "^ CD^ t^ o il pos opria city y pui icT ■^ o" ira" CJS ^ icT co" OS »o lO «M OD CO OS t^ cq_ '^ r^ t^ Tt* co^ © o o C^" «>r CO CO co" ■."jj' gpi s " m 9) 'C'C '^'E C t an -fun ents dito Oi b- »o "M o (M CO o OS 00 OS s »o CO (N Tt< !M CO CO •* ta »ra OS^ OS TJI c^ o_ .> ires ing •em ited Au CO ^" t>r § tc o" cT t^ t^ 00 lO ■^^ »o -* 00^ OS Inte sink re(juii estima City s ^" m" cf ^•^ c^ oq_ lo o ■^ CO 00^ z^n co" ocT c^" co" >o ira" o" lO" ira" »o +3 -S on O (M c<> (M C<1 (M -M (M (M Ij; •* -* -^ ■«*< -«*" -* Ti< Tt< pqgS-o * ■ ^ o a ~^ «« OS CO t^ la (M ■* O 00 g OS o . CO o Tjl CO (M C<1 -"f ^ ^ CO c» t^ CO CO CO 00 O e8 OS o" oT (Ji o" co" S -^ ■^ t>r t>^ « „', ^ ^^^ . fe § ^ « ^ CD ^ o § 8 Average luation for : lars, less ab; ents to Dec preceding, o^ •^ r^ (M ^ co CO CO od" h". 5§ CO CO ^ f£ s o t^ O^ o^ !>. CO o t>. i> o aT ■*" n 8 OS CD to t^ t^ OS CO CO r^ CO CO CO CO l>. t>. t^ t^ 00 00 00 m t^a PS «0 t- 00 1 © . w 2 ^ « 6 (30 I cs 1 C5 © O o N C5 9 «* fM 00 00 00 » cs 5 cs o CJ © 00 fh »M 00 00 00 « 00 00 00 Appendix — Table No. 7. 211 Table No. 7. TAX CALCULATIONS FOR THE YEAR 1894. City of Bostox, Mayor's Office, August 10, 1894. Warraiiis of the City Council : Appropriation orders $13,391,754 00 Deduct estimated income 2,490,000 00 Net appropriations for City and County- purposes to be raised by taxation under P. S., ch. 103, sect. 34, as per Auditor's certificate of June 28, 1894 : City $10,034,358 00 County 867,396 00 $10,901,754 00 Calculation to see if this amount is within the tax limita- tion laws : Average valuation December 31, 1893, for five preceding years, less abatements $850,076,262 00 Percentage allowed by St. 1885, ch. 178 . . . . -009 = $7,650,686 36 Add amount allowed for County expenses, under St. 1887, ch. 281 ... 425,000 00 Add amount allowed for debt and interest requirements : City debt (St. 1885, ch. 178) . . $2,628,672 00 County debt (St. 1887, ch. 101) . . 197,396 00 2,826,068 00 Total amount allowed by law to be raised by taxation for City and County pur- poses $10,901,754 36 Warrants from the Commonwealth : State tax, under St. 1894, ch. 510 . $731,500 00 Armory assessments under St. 1888, ch. 384 28,056 27 Metropolitan sewer assessments, under St. 1889, ch. 439, and St. 1894, ch. 307 46,517 66 Grade crossing assessments, under St. 1890, ch. 428, and St. 1893, ch. 283, 5,263 04 Total State tax $811,336 97 Total Warrants : City $10,034,358 00 County 867,396 00 Total by order of the City Council . . $10,901,754 00 State 811,336 97 Total amount to be raised by taxes . . $11,713,090 97 212 Valedictory Address. Calculation of Taxes to be Assessed on Property : Amount of warrants . . Deduct one-half tax on polls (P. S., ch. 11, § 48) Total proportion of warrants to be as- sessed on property. . Add 4% for overlay authorized by P. S., ch. 11, § 49, and St. 1887, ch. 226 Tax to be assessed on property I .,. City. I County. State. I ' Total. $10,034,358 $10,034,358 401,374 $867,396 139,743 $727,663 29,106 $10,435,732 $756,759 $811,336 97 $11,713,090 97 139,743 GO 279,486 00 $671,593 97 26,864 00 $698,457 97 $11,433,604 97 457,344 00 $11,890,948 97 Calculation of the Rate of Tax on Property : Total valuation of real and personal property as assessed by the Board of Assessors and announced August 10, 1884 = $928,092,456. The city tax . . $10,435,732 00 is . . 1.12442% The county tax , . . 756,759 00 is . . .08154% The State tax . • . 698,457 97 is . . .07526% The total tax o . $11,890,948 97 is Kate declared August 10, 1894, as follows . City County State . 1.28122% $11 24 in the $1,000 81 " " 75 " " Total .$12 80 " TABLE NO. 8. OKDINART DEPARTMENT EXPENDITURES. 1884-5 TO 1893-4. 214 Valedictory Address. Table No. 8. ORDINARY DEPARTMENT EXPENDITURES, 1884-85. 1 1885-86. 1 1886-87. 1887-88. Ancient Records Department Architect Department $4,324 08 14,638 09 104,955 69 18,319 59 5,870 30 1 $4,002 26 17,792 49 107,220 63 20,571 62 6,030 02 $4,107 24 18,955 06 108.284 80 22,998 87 10,513 75 60,000 00 1,072,452 14 $3,667 95 24,344 47 Assessing Department. ... Auditing Department . . 110,533 59 23 717 59 Board of Aldermen 10,782 29 Soldier's Relief ^ ... Board of Police : 942,010 01 953,155 99 1,080,993 26 Department Expenses 942,010 01 953,155 99 1,072,452 14 1,080,993 '/(j Liauor Licenses Exnenses Police Signal Expenses City Clerk Department : 19,809 50 19,026 00 19,728 24 20,228 72 General Expenses 19,809 50 19,026 00 19,328 24 20,228 72 Election Expenses City Council : Contingent Fund, Joint Commit- tees 9,074 53 58,184 62 5,105 55 5,820 00 51,835 45 10,991 28 30,047 95 234,877 56 696,017 15 10,120 51 54,911 39 5,150 00 5,419 16 52,835 96 11,354 88 29.999 28 230,209 04 695,104 49 5,078 82 79,400 13 17,997 60 6,702 40 53,939 40 13,339 71 29,999 29 189,737 51 713,763 74 11,411 97 55,242 99 19,073 49 7,518 84 58,656 91 13,026 30 32,999 94 207,652 69 772,989 21 Incidental Expenses City Messenger Department Clerk of Committees Department. . Collecting Department Common Council Engineering Department Eerry Department Fire Department, including Inspec- tion of Wires Harvard Bridge Commissioners Health Department 109,173 37 155,499 45 43,771 22 3,781 94 126,269 74 166,616 58 41,982 59 10,467 03 114,609 20 174,324 43 48,766 41 8,761 55 363 92 524,923 45 107,667 16 182,541 83 50,908 82 8,994 01 2,221 15 673,661 15 Hospital Department Inspection of Buildings Department, Inspection of Milk and Vinegar Department Inspection of Provisions Depart- ment Lamp Department : 481,001 98 499,937 50 Electric Lights Gas 91,813 48 251,503 19 102,115 77 5,100 34 30,469 20 101,978 65 257,906 90 103,813 86 5,253 78 30,984 31 111,572 51 262,483 69 109,812 86 5,193 29 35,861 10 131,097 97 262,236 19 121,740 91 5,468 84 53,117 24 Care and Cleaning Lamps. Oil and Naphtha Lighting Miscellaneous Law Department 22,743 21 128,396 18 9,724 91 7,296 85 15,000 00 16,049 68 22,942 30 117,658 03 9,576 28 18,105 11 10,000 00 20,372 03 23,199 85 129,081 07 9,698 63 21,551 74 14,000 00 24,220 55 23,484 28 Library Department 126,949 85 Market Department Mayor Mount Hope Cemetery Depart- ment ' 9,787 71 22,853 56 10,000 00 21,465 44 Park Department 1 Amount paid from taxes. Appendix — Table No. 8. 215 Table No. 8. — Continued. ORDINARY DEPARTMENT EXPENDITURES. 1888-89. 1889-90. 1890-91. 9 months, 1891-92. 1892-93. 1893-94. $4,480 61 $4,414 71 $4,515 17 $2,917 56 $2,037 50 22,396 67 19,365 01 22,563 50 16,876 24 22,216 16 $22,338 41 109,764 50 109,293 94 114,864 22 110,639 64 140,523 90 136,934 31 23,816 11 24,044 65 25,518 25 20,163 91 27,200 00 28,700 00 14,807 48 22,933 15 22,354 31 18,879 45 25,044 13 29.336 00 15,000 00 30,000 00 42,000 00 66,000 00 82,000 00 75,000 00 1,140,346 25 1,134,867 48 1,136,102 76 876,489 35 1,143,396 62 1,280,530 02 1,140,346 25 1,134,867 48 1,136,102 76 876,489 35 1,143,396 62 ' 1,196,498 28 32,527 87 61,503 87 21,082 87 21,469 44 59,905 27 60,099 63 71,998 67 78,568 «7 21,082 87 21,469 44 37,069 58 21,979 70 32,915 18 33,894 40 32,835 69 38,119 93 39,083 39 44,674 47 13,058 51 6,044 38 10,620 26 14,768 65 6,343 46 8,948 06 49,282 43 38,708 04 31,496 33 28,882 26 67,485 83 61,542 48 20,576 72 21,939 97 23,751 11 17,719 06 24,749 13 25,638 04 7,546 90 7,638 28 9,489 99 7,970 24 11,551 64 12,016 92 60,798 69 61,564 58 71,504 63 63,661 66 39,399 40 85,998 08 10,757 79 13,376 94 11,560 07 6,656 19 10,785 88 10,607 12 33,890 21 34,965 54 35,465 78 26,989 69 39,999 22 41,999 91 214,846 22 194,967 77 204,520 72 168,905 66 211,567 19 213,746 76 853,824 19 854,928 54 910,659 27 777,859 72 989,225 26 1,018,712 64 3,159 68 1,920 44 3,141 64 113,512 39 115,719 23 117,802 45 105,170 31 142,709 89 147,588 32 219,239 58 229,040 45 225,624 92 189,714 62 265,610 49 261,025 36 68,997 47 67,990 70 59,992 36 50,307 11 68,511 76 70,417 35 9,158 13 9,133 32 11,436 80 8,109 67 11,195 39 12,498 68 2,600 62 2,236 70 2,362 26 1,797 88 3,232 13 3,167 03 666,901 91 592,317 70 641,757 64 420,179 21 582,113 83 572,293 70 158,503 26 184,210 07 149,248 91 146,908 73 216,461 00 225,776 82 234,411 02 229,026 63 213,054 94 134,883 09 193,702 52 169,919- 17 124,974 40 127,607 86 127,633 11 98,020 04 109,892 23 92,562 00 6,902 24 8,695 82 9,876 62 5,806 26 27,748 43 59,299 54 42,170 99 42,777 42 41,944 06 34,561 09 34,319 65 24,736 17 23,719 66 28,743 15 28,606 77 21,829 66 29,424 06 30,901 01 146,518 11 161,827 42 162,576 11 119,826 45 170,251 30 165,309 63 9,615 63 9,584 84 11,691 88 7,608 10 11,588 36 12,133 49 22,730 63 19,065 65 » 25,079 61 ' 21,573 42 ' 32,017 31 * 42,640 76 10,000 00 34,692 80 2,500 00 6,000 GO 10,000 00 10,391 67 50,556 24 58,682 11 62,229 32 77,779 88 106,431 80 1 Includes entertainment of distinguished guests. > Includes entertainment of distinguished guests and expenses of Bay State gas Investigation. 216 Valedictory Address. Table No. 8. — Continued. ORDINARY DEPART>IEN^T EXPENDITURES. Printing Department ' Public Buildings Department : General Expenses, care, repairs, etc Armories Rents Election Expenses Public Celebrations Public Grounds Department. . . Public Institutions Registration of Voters Registry Department , Relief of the Poor Department. School Committee : General Expenses School-Houses . . . Sealing of Weights and Measures . . Sinking-Funds Department Street Department : Central Office , Bridge Division Cambridge Bridges Division, Paving Division Sanitary Division Sewer Division Street-Cleaning Division... Street Police Division , Watering , . . . Street Laying Out Department, office expenses Surveying Department Treasury Department Advertising Election Expenses , Boston Harbor Cedar Grove Cemetery ^ Chestnut Hill Driveway Free Concerts County of Suffolk House of Correction Totals. 1884-85. $41,000 00 162,228 28 118,087 80 2(5,295 Q>G 17,844 82 19,350 24 66,710 11 505,316 31 26,203 75 12,233 68 115,328 78 1,701,967 80 1,503,908 69 198,059 11 9,588 26 1,572 15 2,131,896 71 70,328 31 8,397 22 1,248,415 30 433,424 38 328,894 50 42,437 00 12,146 02 29,999 69 28,953 07 2,085 53 13,899 01 5,481 41 8,825 00 2,997 48 2,973 05 380,923 70 109.227 371 1885-86. 1886-87. 1887-88, $38,500 00 162,550 11 115.224 94 29,123 83 18,201 34 20,424 90 66,565 02 508,468 14 27,858 12 12,158 07 109,126 90 ,672,762 12 1,484,326 49 188,435 63 10,088 40 1,730 22 1,552,298 26 76,406 72 6,816 50 791,145 32 431,842 73 202,232 31 43,854 68 13,879 06 31,144 93 28,570 10 1,828 81 12,957 02 3,124 82 4,000 00 3,165 38 2,980 10 416,970 03 98,050 55 #8,595,227 44 1 $8,065,922 97 $40,000 00 131,648 21 77,939 58 29.762 25 23,946 38 19,556 46 63,524 34 525,689 41 28,890 02 13,087 22 108,8'i5 09 1.647,051 96 $47,000 00 160,229 27 102,091 88 33,229 65 24,907 74 1,483,940 58 163,111 38 11,077 35 2,330 95 1,422,624 65 91,941 88 11,172 97 667,199 83 452,125 40 155,244 18 44,940 35 13,879 06 31,144 93 28,570 10 1,828 81 12,957 02 3,124 82 4,000 00 3,166 38 2,980 10 416,970 02 98,050 55 20,343 14 65,982 19 557,697 48 29,503 00 13,566 29 104,399 14 1,755,7'86 78 1,535,548 220,187 98 80 10,364 2,401 1,655,771 07 91 73 98,456 74 6,668 98 821,430 61 503,713 86 174,135 81 51,365 73 13,685 11 32,000 00 32,566 23 2,034 21 12,002 91 6,839 31 472,019 24 102,247 72 1 Amount paid from taxes. Appendix — Table No. 8. 217 Table No. S, — Concluded. ORDIXARY DEPARTMENT EXPENDrTLTRES. 1888-89. 1889-90. 1890-91. 9 months. 1891-92. 1892-93. 1893-94. $46,000 00 178,871 34 $46,500 00 175,430 69 $47,500 00 185,747 98 $39,000 00 162,485 78 $45,000 00 185,369 78 $45,000 00 157,481 27 117,357 17 42,770 24 18,743 93 117,768 48 38,877 09 18,785 12 118,134 00 26,604 56 21,092 61 19,916 81 108,837 33 14,843 46 20,195 90 18,609 09 113,303 42 17,770 65 29,432 52 24,863 29 82,414 08 17,676 43 30,275 00 v>7 1 1 ^ 7K 22,201 15 74,282 50 590,655 28 38,994 16 13,883 85 114,984 00 1,847,601 26 25,470 51 83,852 62 577,555 71 50,940 30 14,132 60 110,006 69 1,898,593 88 50,486 52 94,248 93 567,442 13 43,033 13 14,494 84 110,269 98 1,946,684 03 26,705 11 82,180 54 419,561 34 34,618 60 8,503 28 75,912 01 1,500,208 29 27,479 63 95,200 00 669,603 66 46,089 77 20,068 66 109,615 76 1,988,606 15 36,078 13 82,582 09 606,894 92 45,007 04 32,604 52 112,544 78 2,011,610 24 1,595,865 09 251,736 17 1,653,351 76 245,242 12 1,684,162 03 262,522 00 1,295,329 02 • 204,879 27 1,766,800 62 221,805 53 1,821,146 18 190,465 06 10,423 50 2,448 82 1,901,243 01 10,537 61 2,457, 51 1,659,331 15 11,690 19 2,416 62 1,950,891 26 9,292 90 1,822 30 1,794,795 67 18,316 71 2,324 92 2,177,095 87 19,349 73 2,380 87 2,174,095 35 16,050 00 98,236 54 10,322 94 648,600 32 330,567 64 370,825 28 215,464 92 464 41 104,263 62 18,793 60 128,954 37 11,079 76 707,960 99 469,370 74 458,108 19 288,320 42 20,805 96 133,159 94 11,493 16 745,681 52 481,300 63 373,517 38 308 707 30 94,778 87 5,935 12 776,099 89 493,347 31 490,495 24 99,891 82 8,966 15 669,955 59 490,044 90 342,635 23 108,201 10 8,770 70 867,507 93 527,212 16 381,232 03 40,586 58 47,837 46 57,967 34 94,507 80 99,430 16 13,754 34 33,495 91 36,049 55 2,168 08 13,434 44 35,000 00 37,048 70 2,496 24 119,135 35 13,580 67 38,271 56 36,775 77 10,980 76 29,205 98 28,915 67 18,916 92 35,193 87 38,583 69 17,377 67 48,163 39 39,391 60 14,283 07 3,625 14 522,921 63 110,756 84 530,168 77 100,035 96 507,755 66 87,984 24 378,215 62 67,876 14 620,009 12 91,191 10 549,018 91 97,592 36 $9,412,166 51 $9,878,266 55 $9,687,337 54 $7,960,923 88 $10,346,765 42 $10,631,489 19 218 Valedictory Address. Table No. 9. PAYMENTS FOR SALARIES AND WAGES, 1893-94. Heads of Departments, Architect Dept Assessing Dept Auditing Dept Board of Aldermen . . . Soldiers' Relief .... City Clerk Dept City Messenger Dept. . . Clerk of Committees Dept. i Collecting Dept Common Council Engineering Dept Perry Dept No. Ferry, Boston side, Wid'g berth Fire Dept Fire Alarm Health Dept Hospital Dept New Bldgs., City Hospital Improved Sewerage . . . Inspection of Bldgs. Dept. Board of Appeal Inspection of Milk and Vine- gar Dept Inspec. of Provisions Dept. Lamp Dept Law Dept Laying Out and Construc- tion of Highways . . . Library Dept Market Dept Maj'or Carried forward .... $3,500 00 27,633 33 5,000 00 18,000 00 3,500 00 5,000 00 2,991 56 3,500 00 5,000 00 3,000 00 6,000 00 3,500 00 10,470 72 3,190 72 9,000 00 4,000 00 5,000 00 1,035 00 3,000 00 1,700 00 3,500 00 6,000 00 12,500 00 4,986 80 3,000 00 10,000 00 $164,008 13 Assistants. $15,271 05 39,349 00 3,800 00 12,758 74 2,500 00 42,090 22 28,620 89 133,677 99 573 00 736,375 36 43,989 00 49,347 97 760 00 8,556 24 44,000 00 299 40 7,620 50 733 34 22,083 32 44,157 50 92,745 07 7,581 95 $1,336,890 54 Clerk-hire. $57,319 00 22,325 00 1,260 50 6,018 66 19,819 36 4,263 15 31,975 56 1,596 98 3.500 00 8,077 31 9,059 08 14,690 33 2,700 00 947 56 2.500 00 8.926 66 $194,979 15 Wages. $20,993 55 24,065 89 68.425 13 42,862 55 92,562 00 125.311 60 $374,220 72 Totals. $18,771 05 124,301 33 27,325 00 19,260 50 9,518 66 28.619 36 15,750 30 10,263 15 79,065 78 4,596 98 34.620 89 140,677 99 573 00 775,916 94 47,179 72 91,472 94 72,425 13 760 00 51,418 79 63,690 33 1,334 40 10,620 50 2,433 34 98,762 00 29,030 88 184,469 10 97,731 87 10,581 95 18.926 66 $2,070,098 54 Appendix — Table No. 9. 219 PAYMENTS FOR SALARIES AND WAGES, 1893-94. — ConVd. Brought forward . . . JMt. Hope Cemetery Dept» Ovwseeiug of thePoorDept. ParkDept Public Parks Police Dept Printing Dept Public Buildings Dept. . . Public Gl'ounds Dept. . . City Nursery and Green- houses Public Institutions : Office Expenses . . . House of Industiy . . Lunatic Hospital . . . Marcella- street Home . Almshouse, Charles- town Heads of DepartmeDte. Assistants. $164,008 13 4,300 00 Home for Paupers : Rainsford and Long Islands Rainsford Island . . . Long Island Pauper Expenses . . Steamer ** J. Putnam Bradlee" New Bldgs., Long Island New Lunatic Hospital . Registration of Voters Dept Registry Dept. . . School Committee 12,500 00 2,991 56 3,600 00 3.000 00 $1,336,890 54 24,355 00 11,000 00 2,500 00 2,500 00 2,000 00 1,300 00 562 50 1,687 50 1,330 00 13,338 20 1,126,401 91 17,784 91 1,800 00 Clerk-hire. $194,979 15 929 65 7,900 00 5,071 91 2,839 32 9.379 85 2,299 68 6,908 80 1,500 00 35,003 17 27,307 62 10,864 92 1,617 99 2,419 95 2,860 00 6,323 69 9,321 56 8.460 00 9,000 00 4.000 00 5,408 00 1,579,688 38 8,800 00 Wages. $374,220 72 26,989 02 72,945 19 223,249 39 17,649 71 44,111 67 15,060 78 14,043 60 11.398 50 Totals. 6,495 94 2,520 00 180 00 6,805 97 $2,070,098 54 32,218 67 32,255 00 78,017 10 239,426 91 1,165,931 47 5,291 24 28,293 71 50,411 67 6,495 94 19,800 00 40,023 17 29,807 62 12,864 92 2,917 99 2,982 45 4,547 50 7,653 69 9,321 56 8,460 00 180 00 6,805 97 29,468 78 18,043 60 1.591.086 88 Carried forward . $226,279 69 $4,209,845 84 $281,111 24 $775,167 61 $5,492,404 38 220 Valedictory Address. PAYMENTS FOR SALARIES AND WAGES, 1893-94. — ConVd. Heads of I Departments Brought forward . . Public Building, Schools . ' Sealing of "Weights and| Measures i 1226,279 69 1.400 00 AUston Bridge Sundry Bridges .... Street Laying Out Dept. Surveying Dept Treasuiy Dept Cochituate Water-Works (Supply) Cochituate Water- Works (Income) , .... . . Add'l Supply of Water , Extension of Mains, etc. High Service . . . . . Mystic Water-Works (Sup- ply) Carried forward . . 2,991 04 Sinking-Funds Dept. Street Dept. : | i Central Office .... 7,500 00 Bridge Division . . . 3,000 00 Camb'dge Bridges Div. Paving Division . . . 3,500 00 Sundry Appropriations i Sanitary Division . . 3,000 00 Sewer Division . . . . j 3,500 00 Sundiy Sewers . . . Street-Cleaning Div. Watering Division . Abolishment of Grade Crossings 3,000 00 9,000 00 3,840 76 6,000 00 7,011 11 3,600 00 4,006 40 $287,629 00 Assistants. $4,209,845 84 6,400 00 11,452 40 1,400 00 6,962 78 1 54,715 62 3,861 Ool 16,644 51 5,422 71 33,541 25 566 00 137 22 Clerk-hire. $281,111 24 2,069 50 119 50 360 25 38,663 54 32,121 06 43,166 99 2,965 22 1,099 98 8,072 85 $4,479,588 22 Wages. Totals. 1,235 18 700 00 2,599 20| 4,412 60| 250 00' 12,412 33! 5,511 60 8,409 13 4,530 80 2.500 00 28,300 00 14,417 69 2,594 44 $368,984 21 $775,167 61 $5,492,404 3a 7,800 00 32,065 63 306,266 53 190,496 23 299,059 05 177,519 77 1,831 28i 218,412 401 9,693 73 I 810 40 63,414 39 73,102 26 540 95 83,652 70 $2,437,480 65 15,678 62 2,100 oa 17,061 9» 94,193 85 4,111 oa 338,823 37 195,918 94 307,570 65 222,970 15 2,397 28 226,080 42 9,693 7a 2,069 50 119 60 1,170 65 11,500 oa 42,504 30 34,300 00 205,447 72^ 258,997 58 46,766 99 66,379 61 74,202 24 540 95 98.326 39 $7,573,682 08 Appendix — Table No. 9. 221 PAYMENTS FOR SALARIES AND WAGES, 1H93-94:.— Concluded. Heads of Departments. Assistants. Clerk-hire. Wages. Totals. Brought forward .... Mystic VV^ater-Works (^la- come) $287,629 00 $4,479,588 22 $368,984 21 $2,437,480 65 9,870 72 4,714 50 $7,573,682 08 9,870 72 4.714 50 Library Building, Dart- mouth street Buildings, Gallop's Island and Swett street .... 60 00 60 00 $287,629 00 $4,479,648 22 $368,984 21 $2,452,065 87 $7,588,327 30 222 Valedictory Address. Table No. 10. PAYMENTS FOR PENSIONS, ETC, Fire Department. Police Department. Police Charitable Fund. 1872-73 $21 50 20 00 1873-74 1 1874-75 I 300 00 1875-76 i 839 00 1876-77 ' 1,531 00 1,910 00 ^8,109 00 2 14,232 75 4,705 00 5,300 00 5,660 00 1877-78 1878-79 1879 80 $3,040 00 14,259 00 15,544 00 20,945 94 22,936 24 25,577 98 27,872 67 28,696 46 29,235 16 29,770 36 31,407 92 31,459 96 23,883 17 31,632 68 64,303 65 1880-81 1881-82 1882-83 1883-84 6,690 00 7 265 00 1884-85 $595 60 1,775 00 1,905 00 1,992 86 3,641 28 8,175 02 12,348 05 10,360 42 13,624 89 23,416 48 1885-86 7,940 00 1886-87 8,485 00 1887-88 8 845 00 1888-89 9,035 00 1889-90 9,060 00 1890-91 7,445 00 1891-92 8,411 34 1892-93 8,830 00 9,176 00 1893-94 ' $77,733 60 $400,565 09 3 $133,809 69 1 Five pension rolls, $5,609, paid from this amount. > Nine pension rolls, $7,980, paid from this amount. • Paid from fees of police ofQcers, earned in municipal courts. Appendix — Table Ko. 11. 2^3 Table No. 11. WAR PAYMENTS. Expenditures. Receipts. Expenditures. Receipts. Recruiting : Bro ugJd forward $4,675,071 45 $2,258,981 34 1862-63 $937,012 26 $42,350 00 1875-76 84,219 50 86,100 00 1863-64, State 1876-77 82,225 36 81,900 00 Bounty Tax, 255,365 52 64,296 00 1877-78 81,629 51 84,264 67 1863-64 513,026 41 1878-79 119,981 12 79,730 88 1864-65 549,050 43 150,086 84 1879-80 91,445 66 109,498 00 1867-68 60 00 1880-81 99,020 21 100,310 55 81,819 50 78,610 00 1868-69 1,489 97 1881-82 1882-83 97,276 61 80,667 60 Other Expenses : 1883-84 92,475 79 83,538 68 1861-62 90,151 63 6 52 1884-85 94,134 31 80,505 07 1862-63 15,856 53 1885-86 ....... 97,052 74 75,625 50 1863-64 33,010 34 1886-87 96,911 46 78,619 00 1864-65 19,457 60 1,061 23 1887-88 99,516 82 79,671 00 1865-66 23,371 13 8,580 00 1888-89 105,254 35 82,030 50 1866-67 19,795 05 1889-90 ....... 115,726 75 85,966 00 1867-68 7,750 98 1890-91 137,095 56 90,910 75 1868-69 1,959 00 1891-92 120,007 54 102,273 00 1869-70 900 50 1892-93 177,520 01 109,778 62 1870-71 52 00 1893-94 182,516 59 142,974 48 1886-87 40,000 00 Burial Expenses, Soldiers' Relief: chap. 395, 1861-62 129,309 00 479 12 Acts 1889 : 1862-63 309,653 09 61,071 02 1889-90 .... 1,772 00 1863-64 - 297,328 33 257,066 51 1890-91 2,247 60 1864-65 293,987 67 310,759 87 1891-92 2,647 50 932 25 1865-66 ..... 117,469 30 290,007 28 1892-93 3,968 00 1,177 50 1866-67 257,407 60 164,000 00 1893-94 4,818 02 1,845 00 1867-68 1868-69 1869 70 109,179 79 108,709 95 102,845 29 96,564 20 205,000 00 145,387 63 102,500 00 99,043 00 $6,764,844 91 $3,957,309 14 1870-71 Gross Expendi- 1871 72 89,942 41 83,940 45 95,500 00 87,700 00 $6,764,844 91 3,957,309 14 1872-73 Gross Receipts . . 1873-74 83,435 12 81,600 00 1874-75 88,639 87 90,936 35 Net Expenses, $2,807,535 77 Carried forward $4,675,071 45 $2,258,981 34 224 Valedictory Address. Table No. 12. SURPLUS REVENUE, and its disposition at Close of each Fiscal Year. Amount. 1822-3 $16,589 67 1823-4 16,468 24 1824-0 51,655 40 1825-6 14,516 32 1826-7 35,640 02 1827-8 1,617 50 1828-9 Deficit 1829-30 " 1830-1 <( 1831-2 218 82 1832-3 669 74 1833-4 3,591 57 1834-5 333 92 1835-6 14,381 41 1836-7 12,268 57 1837-8 59,730 98 1838-9 73,178 89 1839-40 196 27 1840-1 5,741 95 1841-2 19,531 68 1842-3 46,205 63 1843-4 74,870 67 1844-5 130,872 56 1845-6 131,723 60 1846-7 35,400 08 1847-8 213 30 1848-9 Deficit 1849-50 9,553 91 1850-1 60,391 51 1851-2 5,605 59 1852-3 122,912 66 1853-4 157.343 79 1854-5 161,667 53 1855-6 47,937 23 1856-7 81,645 44 1857-8 85,064 71 1858-9 289,175 64 1859-60 297,515 63 1860-1 263,150 90 1861-2 202,721 22 1862-3 227,337 38 1863-4 149,481 89 1864-5 151,889 08 1865-6 1,064,348 17 1866-7 1,101,760 66 1867-8 1,096,546 14 1868-9 1,067,878 44 1869-70 1,272,139 14 Disposition of. Carried forward Authority. Sinking-Fund \ Order City Council, April 23, 1827. $3,688 12 9,762 59 5,134 61 Sinking-Fund $27,758 85 Sinking-Fund R. O. of 1834, chap. 51, sects. 3 and 4. R. O. of 1850 on Finance, sects. 9 and 10. R. O. of 1856 on Finance, sects. 9 and 10. R. O. of 1863 on Finance, sects. 9 and 10. R. O. of 1869 on Finance, sects. 9 and 10. Appendix — Table No. 12. 225 Table . No. 12. — Concluded. SURPLUS REVENUE, and its Disposition at Close of each Fiscal Year. Amount. Disposition of. Authority. 1870-1 $1,156,660 84 Sinking-Fund R. O. of 1869 on Finance, sect. 9, and Ord. of Dec. 24, 187u. 1871-2 894,116 69 " R. 0. of 1869, and Ord. of Dec. 24, 1870. 1872-3 249,475 47 «' " 1873-4 612,002 95 (i <( 1874-5 742,084 08 ♦♦ (( 1875-6 993,595 31 it 1876-7 715,164 28 Remained in Treasury for the benefit of the appropriations of the next year. Ord. on Finance, Mar. 27, 1877, sect. 2. 1877-8 712,646 42 " «' 1878-9 713,509 22 t' <« 1879-80 445,781 81 «( (i 1880-1 906,266 49 " iC 1881-2 865,601 10 <> <« 1882-3 842,705 60 (< R. O. of 1883, chap. 15, sect. 10. 1883-4 883,787 23 " " 1884-5 991,111 21 (( «( 1885-6 769,830 36 i( R. 0. of 1885, chap. 15, sect. 9. 1886-7 500,977 45 «» - — 1< 1887-8 197,414 95 •• <( 1888-9 223,421 82 <( (t 1889-90 303,537 95 (« R. O. of 1890, chap. 10, sect. 5. 1890-1 403,373 27 i« it 1891-2 84,034 10 (( (( 1892-3 400,537 66 »' R. O. of 1892, chap. 39, sect. 5. 1893-4 89,291 28 226 Valedictory Address. Table No. 13. TOTAL, EXPENDITURES Of the City of Boston and County of Suffolk, Exclusive of Debt and Temporary Loans Redeemed, from 1855 to 1894. Interest on ' Total actual Year. Debt and Temporary Loan. State Tax. Other City Expenditu's. Expenditur's on account of City. County. Total. 1855-56 . . $365,934 86 1148,036 50 $2,094,975 18 1 $2,608,946 54 $187,437 09 f 2,796,383 63 1856-57 . . 378,220 57 155,509 95 2,309,926 82! 2,843,657 34 191,422 26 3,035,079 60 1857-58 . . 399,481 68 337,945 05 2,795,548 27! 3,532,975 00 207,252 91 3,740,227 91 1858-59 . . 440,615 40 107,608 44 2,661,178 83i 3,209,402 67 190,112 60 3,399,515 27 1859-60 . . 448.714 99 98,694 00 2,823,484 35 3,370,893 34 207,478 40 3,578,371 74 1860-61 . . 446,026 31 82,245 00 2,879,970 44 3,408,241 75 174,850 24 3,583,091 99 1861-62 . . 463,119 04 94,575 00 2,710,732 66 3,268,426 70 170,225 21 3,438,651 91 1862-63 . . 688,861 67 1578,270 56 3,782,979 34 5,050,111 57 153,594 98 5,203,706 55 1863-64 . . 824,068 34 21,269,626 41 3,000,767 61 5,094,462 36 152,867 32 5,247,329 68 1864-65 . . 1,505,144 71 756,600 00 3,752,200 35 6,013,945 06 146,619 60 6,160,564 66 1865-66 . . 1 889,397 69 1,592,501 00 ' 3,866,973 09 6,348,871 78 173,050 06 6,521,921 84 1866-67 . . 1,035,145 74 1,016,490 00 4,276,046 93 6,327,682 67 205,937 10 6,533,619 77 1867-68 . . 1,277,278 13 1,694,150 00 5,128,986 84 8,100,414 97 233,245 65 8,333,660 62 1868-69 . . 1,152,377 79 723,140 00 7,614,331 26 9,489,849 05 226,488 17 9,716,337 26 1869-70 . . 1,179,668 64 903,925 00 10,467,741 61 12,551,335 25 314,840 81 12,866,176 01 1870-71 . . 1,500,433 36 933,775 00 9,789,982 87 12,224,191 23 272,342 38 , 12,496,533 62 1871-72 . . 1,560,489 26 933,775 00 9,650,712 08 12,144,976 34 271,941 38 12,416,917 70 1872-73 . . 1,859,283 66 736,480 00 11,991,630 39 14,587,393 95 337,526 95 14,924,920 98 1873-74 . . 2.279,398 06 828,540 00 15,133,971 71 18,241,909 77 310,702 71 18,552,612 48 1874-75 . 2,671,496 12 802,120 00 11,542,694 17 15,016,310 29 372,321 99 15,388,632 21 1875-76 . . 2.607,933 20 802,120 00 ll,704,3;i6 52 15,114 389 72 361,510 29 15,475,900 09 1876-77 . . 2,572,057 28 742,932 00 10,805,276 07 14,120,265 35 345,976 34 i 14,466,241 68 1877-78 . . 2,461,600 59 619,110 00 10,434,694 47 13,515,405 06 328.646 92 1 13,844,051 91 1878-79 . . 2,352,160 26 412,740 00 9,413,015 15 12,177,915 41 327,833 50 12,505,748 90 1879-80 . . 2.377,050 59 206,370 00 9,320,836 79 11,904,257 38 296.140 82 ' 12,200,398 20 1880-81 . . 2,220,171 43 619,110 00 10.252,967 39 13,092,248 82 305,871 68 1 13,398,120 68 1881-82 . . 2,188,564 72 619,110 00 10,422,476 44 13,230,151 16 338,261 12 13,568,412 28 1882-83 . . 2,184,580 49 825,480 00 11,879,562 33 14,889,622 82 362,908 06 14,252,530 81 1883-84 . . 2,227,045 73 578,055 00 12,852,436 08 15,657,536 81 368,352 40 16,025,889 21 1884-85 . . 2,238,518 17 770,740 00 12,456,798 17 15,466,056 34 393,785 77 15,859,842 21 1885-86 . . 2,242,102 19 578,055 00 11,480,449 18 14,300,606 37 852,613 93 15,153,220 30 1886-87 . . 2,237,479 04 555,870 00 11.542,638 27 14,335,987 31 999,056 20 15,335,043 51 1887-88 . . 2,315,833 49 833,805 00 12,920,866 74 16,070,505 23 1,086,026 43 17,156,531 66 1888-89 . . 2,324,476 50 833,805 00 12,974,131 56 16,132,413 06 1,3.34,640 21 17,467,053 27 1889-90 . . 2,353,785 54 738,420 00 13,508,467 28 16,600.272 82 1,265,160 36 17,865,433 18 1890-91 . . Nine mos. 2,447,882 87 645,767 50 14,585,464 60 17,679,114 97 1,133,121 18 17,812,236 15 endinelan. 31, 1892 . 1,784,671 04 553,515 00 13,856,842 03 16,195,028 07 777,496 32 16,972,524 39 1892-93 . . 2.522,587 58 640,062 50 16,954,626 31 20,117,276 39 1,183,388 65 21 ,.300,665 04 1893-94 . . 2,476,430 94 914,375 00 17,287,020 68 20,677,826 62 1,019,172 73 21,696,999 35 1 Tncluding $221,262.00, National direct tax assumed and paid by the State. •Including $513,026.41, State Bounty Tax. Appendix — Table No. 14. 227 Table No. 14, TOTAL DEBT ISSUED In each Financial Year between IS 22 and. 1865-66, and in each Calendar Year since 1865-66. 1822 (town debt), $100,000 00 1858-9 . . . $r,232,950 00 1822-3 . . . 8,550 00 1859-60 . . . 735,800 00 1823-4 103,500 00 1860-1 . . . 992,700 00 1824-5 283,257 75 1862-8 . . . 1,604,850 00 1825-6 . 318,685 32 1863-4 . . . 850,000 00 1826-7 873,475 00 1864-5 . . . 639,709 80 1827-8 . 181,000 00 1865-6 . . . 712,150 00 1828-9 . 147,250 00 1866 . . . . 1,499,000 00 1829-80 . 295,480 75 1867 . . . . 1,037,175 00 1880-1 281,000 00 1868 . . . . 2,987,000 00 1831-2 199,748 18 1869 . . . . 531,500 00 1832-3 466,592 58 1870 . . . 3,561,500 00 1833-4 . 593,044 00 1871 . . . . 5,238,000 00 1834-5 . 744,626 69 1872 . . . . 2,981,000 00 1835-6 707,186 03 1873 . . . . 7,255,176 65 1836-7 . 359,804 65 1874 . . . . 4,478,500 00 1837-8 217,800 00 1875 . . . -.- 2,206,200 00 1838-9 288,200 00 1876 . . . . 3,583,800 00 1839-40 . 478,382 56 1877 . . . . 667,000 00 1840-1 . 845,000 00 1878 . . . 1,349,000 00 1841-2 . 1879 . . . 1,890,000 00 1842-3 . 1880 . . . 2,701,000 00 1843-4 * • 1881 . . . 123,000 00 1844-5 11,566 62 1882 . . . 2,078,500 00 1845-6 109,653 16 1888 . . . 8,278,500 00 1846-7 . 297,860 32 1884 . . . 1,837,500 00 1847-8 1,419,683 39 1885 . . . 1,742,700 00 1848-9 1,085,867 51 1886 . . . 3,838,800 00 1849-50 528.371 23 1887 . . . . 8,824,700 00 1850-1 . 1,195,285 00 1888 . . . 1,529,300 00 1851-2 . 1,180,513 05 1889 . . . . 3,784,000 00 1852-3 . 2,044,711 11 1890 . . . . 5,462,000 00 1853-4 . 944,118 00 1891 . . . . 2,716,500 00 1854-5 . 306,400 00 1892 . . . . 2,642,800 00 1855-6 158,100 00 1893 . . . . 6,115,525 00 1856-7 431,900 00 1894 . . . . 5,808,800 00 1857-8 . . . 1,168,400 00 228 Valedictory Address. Table No. 15. THE SINKING-FUNDS TO 1871. Receipts of Committee on Reduction of Debt from 1827 to April 30, 1871. Fiscal Year. 1827-28 1828-29 1829-30 1830-31 1831-32 1832-33 1833-34 1834-35 1835-36 1836-37 1837-38 1838-39 1839-40 1840-41 1841-42 1842-43 1843-44 1844-45 1845-4G 1846-47 1847-48 1848-49 1849-50 1 850-5 1 1851-52 1852-53 1853-54 1854-55 1855-56 1856-57 1857-58 1858-59 1859-60 1860-61 1861-62 1862-68 1863-64 1864-65 1865-66 1866-67 1867-68 1868-69 1869-70 1870-71 Sales of Land, Rents, etc. ^45,407 30,785 44,260 24,678 42,414 18,159 37,872 74,253 58,631 29,012 18,393 20,152 14,182 15,578 20,968 15,414 86,406 112,643 192,138 171,386 93,749 89,863 64,476 89,719 67,076 190,141 263,036 163,388 191,917 172,684 224,210 303,970 234,8(56 205,524 82,959 255,959 48,864 85,244 67,468 101,762 136,732 174,346 170,732 814,149 Interest. 8486 59 >o,i 1,585 76 26,856 85 77,626 74 232,389 52 267,520 50 280,499 42 P85,379 62 Unexpended Balances, etc, $35,640 02 1,617 50 4,530 61 5,438 80 865 39 218 82 669 74 3,591 57 333 92 14,381 41 12,268 57 59,730 98 73,178 89 5,938 22 19,531 68 46,205 63 74,870 67 61,706 60 11,306 41 35,400 OS 213 30 9,553 91 78,329 50 5,605 59 122,912 (iG 157,343 79 161,667 53 47,937 23 81,645 44 85,064 71 289,175 64 297,515 63 263,150 90 202,721 22 227,337 38 149,481 89 151,889 08 1,064,348 17 1,101,760 66 1,096,546 14 1,067,878 44 1,272,139 14 1,156,660 84 $9,558,304 30 Taxes. $15,000 15,000 20,000 15,000 20,000 20,000 15,000 15,000 15,000 15,000 15,000 15,000 45,000 45,000 50,000 50,000 50,000 60,000 50,000 50,000 50,000 50,000 50,000 50,000 55,000 54,000 59,000 60,000 60,000 60,000 80,000 105,000 220,000 220,000 300.000 200,000 300,000 300,000 350,000 360,000 400,000 417,000 577,000 719,000 Miscella- neous. $5,681,000 00 ^$250 00 t3,666 34 $3,916 34 Total. $96,534 04 47,402 50 68,791 42 45.117 35 63,279 95 38,378 53 63,541 ^8 92,844 87 73,965 41 68,393 65 45,662 24 94,883 42 132,361 66 66,517 14 90,500 16 111,619 83 211,277 46 224,350 53 263,444 59 266,786 27 144,212 72 139,863 99 124,030 49 218,048 62 127,682 02 367,054 34 479,380 16 388,722 19 299,854 41 814,330 42 389,274 96 698,146 25 752,382 62 688,675 25 685,680 97 683,297 11 498,346 16 587,133 26 1,481,816 27 1,590,379 61 1,710,904 97 1,891,614 19 2,287,392 43 2,970,309 62 !1, 494,186 02 Discount on debt purchased. t 0. W. Works. TABLE NO. 16. ADDITIONS TO THE SINKING-FUNDS FOR THE CITY AND COUNTY DEBT, SINCE 1871. 230 Valedictory Address. Table No. 16. ADDITIONS TO THE SINKING-FUNDS [Since thr Establishment of the Board Fiscal Year. Apl. 30, 1871-72 1872-73 1873-74 1874-75 1875-76 1876-77 1877-78 1878-79 1879-80 1880-81 1881-82 1882-83 1883-84 1884-85 1885-86 1886-87 1887-88 1888-89 1889-90 1890-91 1891-92 1892-93 1893-94 1871, Premium on Loans. Sales of Land, Betterments, Assessments, etc. Interest on Investments. Interest on Bank Deposits. Received jfrom the Com $832,790 59 873,165 14 724,262 21 1,243,183 43 915,138 89 $224,777 00 70,860 00 129,106 80 102,140 04 43,521 20 14,120 00 115,696 10 74,060 43 887,916 63 563,067 25 417,329 23 201,757 74 263,247 75 403,187 87 176,471 17 369,166 46 271,003 71 123,579 89 99,426 62 115,416 28 159,720 11 70,039 62 34,581 01 59,020 59 64,087 28 167.037 74 mittee on $424,154 576,492 652,113 736,360 732,203 747,513 691,691 675,666 676,828 644,182 630,730 647,446 661,485 639,227 642,012 659,528 681,743 627,915 588,597 645,699 486,986 618,601 532,920 Re duction of D 62l $84,321 61 OOi 48,760 31 25,058 16 31,202 75 35,878 64 45,945 44 53,551 93 36,885 58 32,036 13 8,476 60 39,222 14 35,682 52 24,094 00 44,188 53 39,853 46 22,501 92 41,869 50 60,210 94 71,500 56 74,599 65 49,929 98 112,332 261 52,107 13i Unexpended Balances of Appropriations and Excess of Income. ebt $885,116 69 219,385 47 536,029 67 676,530 08 758,781 31 OF Appendix — Table No. 16. Table No. 16. — Concluded. FOR THE CITY AND COUNTY DEBT. OF SiNKING-FUND COMMISSIONERS IN 1871.] 231 Unexpended Balances from Loans. Interest on lledeemed Sterling Debt. Appropriation Orders. Taxes. Miscellaneous. $68,250 00 ' $55,958 29 $312,801 85 116,608 90 11,688 37 180 84 $23,788 75 7,263 06 5,700 00 32,172 78 19,582 75 22,087 46 23,581 59 26,285 98 27,719 76 33,454 89 33,454 89 40,623 80 44,925 14 44,925 13 52,094 04 40,145 87 45,881 00 48,748 55 84,115 15 106.099 79 n30,000 00 458,200 00 457,447 00 495,704 00 593,655 00 702,928 00 668,371 00 756,991 00 758,856 00 643.938 00 548,134 00 749,107 00 808,930 00 882,272 00 1,230,634 00 1,459,161 00 1,277,392 00 1,222,219 00 '50,166 21 Total. $9,553,734 83 2,294,633 51 1,717,802 92 1,993,422 25 2,711,065 71 2,579,265 61 1,687,075 30 1,798,683 80 1,919,712 78 1,428,413 62 1,533,143 50 1,802,354 51 1,555,690 61 2,186,578 03 1,758,418 79 1,490,007 48 1,445,556 97 1,633,061 07 1,837,976 99 1,754,695 80 2,074,916 79 2,117,967 05 2,322,390 36 2,154,444 30 Fiscal Year. Apl. $53,351,012 58 30, 1871 1871-72 1872-73 1873-74 1874-75 1875-76 1876-77 1877-78 1878-79 1879-80 1880-81 1881-82 1882-83 1883-84 1884-85 1885-86 1886-87 1887-88 1888-89 1889-90 1890-91 1891-92 1892-93 1893-94 *From City of Charlestown. 8T.iniir»r T,ipon^ a 2 W h; _Q) Q 4* S^ » ^ h SI M ft P4 O «H s p <1"> ^ 2 r/) -M ^ h) '^ ^ o o o o o o o ^2 o o o o o oo M — ' o o o o o o o 1— ( ^ o o o o o o o += CO O '-H o o o o o S -; o 00 'O o o o o !3 5^ «0 C^ o of €©■ ooooooooo o ooooooooo o ooooooooo o ooooooooo o ooooooooo o oo tci o »o o o o ^ o o !>. o o o t^ o o N "O CO O (N "O o oo o o o o o'o" o o lO o 3 c o 5 ^ - fin 02 32 dn Qj a; c fl I III ^3 j^ t^ 5 03 3 53 'S 5-1 03 O) CO . o o o o o o o o o o o o^ o'o o'o' o o o o tH o o o 03 be bt)M o ^' .2 c« da r- -w 3 Iq !3 ^ Qh ;Z; h5 CC CC ?H i^ o a, eg V II o O . to t^ 00 00 QO QO QOOOaOaOQOQOQOQOGO QOOOOOOOJOQOQOQOCO COQOOOQOQOGOOOGO >»>>§ S t»§-S'2 >.>:. 3^J^^S3^^»^»^J^^3434^^^3^3 ■«^^(M(M-4^aOC>^'!*!*lC0C0C03^"*C0iO COaOGOOOQOOOQOGOQOQOOO OOOOaOQOQOQOQOXQOQOX) O ^T-it-^C^ICO-H-tH QO 00 QO QO QO 00 GO QO s >. fj OD S cs a P OD'-" (U O D i-l^-^fiOCS'-l'tDOOOCC rHr-lCOOC5'*OCOC5lO t^ CM n t^ 'sfi "M 00 --H CO C5 C I— i-H lO O OCiiO'— 00"C'-iC5O 0.-I — '*'-*'*«OCOO £o t-'5 0-^05i--i005'*COOi-i(NCO '«<:oioci'*'-o-<*i(Mco^eqio'Mt-oi>oiO'?^t-^coaoo^oo OOC5»OJ5>0«:^00>— "O^HCOi:Ot^OOt~-'*i«C-«*>2 H >. 85 0-*'!t^ -lOOOt^CO — COC50COt^i- • r-l b- O O O O Oi o OS • 00 CO O O O O CO o oq . (N t^ CO Ci ■* o r-4 00 C OCO0Q0O0X)O0O0Q0O0O0O000O0Q0Q0O0a0Q0Q0a0O0O0 Appendix — Table No. 34. 257 Table Nq. 34. MYSTIC WATER DEBT, GROSS AND NET, At the Close of Each Fiscal Year. Fiscal Year. Gross Debt. Sinkiiig-Funds. Net Debt. Surplus. 1862-63 ^... $100,000 00 $100,000 00 308,000 00 1863-64 308,000 00 583,000 00 1864-65 683,000 00 1865-66 641,000 00 641,000 00 1866-67 958,000 GO 958,000 00 1867-68 1,020,000 00 1,020,000 00 1868-69 1,022,000 00 1,022.000 00 1869-70 1,022,000 00 1,022,000 00 1870-71 1,172,000 00 1,172,000 00 1871-72 1,357,000 00 $18,151 56 1,338,848 46 1872-73 1,364,000 00 77,768 46 1,286,231 54 1873-74 2.... 1,403,000 00 186,655 21 1,216,344 79 1874-75 1,280,000 00 138,228 76 1,141,771 24 1875-76 1,318,000 00 45,616 62 1,272,383 38 1876-77 1,228,000 00 96,701 18 1,131,298 82 1877-78 1,228,000 00 175,831 79 1,052,168 21 1878-79 1,153,000 00 252,380 48 900,619 52 1879-80 1,153,000 00 318,137 06 834,862 94 1880-81 1,153,000 00 366,898 39 786,101 61 1881-82 1,127,000 00 468,225 12 658,774 88 1882-83 1,027,000 00 506,705 12 520,294 88 1883-84 . . . 840,000 00 330,540 15 509,459 85 1884-85 839,000 00 444,453 69 394,546 31 1885-86 839,000 00 521,541 93 317,458 07 1886-87 839,000 00 603,555 62 235,444 30 18^7-88 839,000 00 666,965 00 172,035 00 1888-89 839,000 00 715,811 53 123,188 48 1 889-90.... •. 839,000 00 767,306 65 71,693 36 1890-91 690.000 00 680,929 44 9,070 57 1H91-92 482,000 00 550,208 70 . $68,208 70 138,254 01 1892-93 441,000 00 579,254 01 1893-94 102,000 00 265,210 26 163,210 26 1 The fiscal year of the city of Charlestown began March 1 and ended February : * To April 30, Charlestown annexed to Boston January 5, 1874. 258 Valedictory Address. o I CO 2 ^M 4 t- C i>. •i^6-€6gT 05 '^ t- CO o: ^ (>r o~ "o" oT c (£ CO VO 00 -«*< -^ I- CO (M ^ 00 m^ «&= >0 O CO cc cc CO -<*' l^ Oi 00 « CO •<* b- U5 C5 -* !♦< •86-5681 "^l"^'^ "^"^ 1 ^ 00 "* t-^ 00 o 05 ^ -^ 00 ^ -< Q CO '-< to €©^ «^ CO CO - -* t-. h- CO iffl ; CO »c 1 ^ CO "O • CO ^ o •S6-T68T »0 (M • Oi -* -* O • 00 »fl 'siijuoui 6 <^'-2 • 50t>r 1 CO t^ CO . o r '. CO I o CO . '^^i . CO »o ^ m ^^ CO ■^ 00 • CO • •— ' 00 • CO • (M •68-8881 CO . .-H . o 1 lO '. o CO '^ . CO' . o CO . •— ' • >o ^ €& 00 ' >o CO CO _ • Oi • CO 00 . o . us 1 '88-1881 CO o i-T . I Oi" * ,_) W5 . - "«*< « o CO , I— ( . »o €© * l>- . (o . "'f o • IQ • CO •98-288T CI ■A : CO CO 1 1—1 1 lO 00 , CO ^ . I— t . ■* m^ m 1^ -^ • J o C3> • »o . »o 00 • Oi • 00 •e8-=^88T CO • CO CO • -^ o^ 00 ; o~ : 05 . 0 CO CO CO O CO Oi CO ^ y-> en 3 CO r-l r-t iO O €&^ '— * H ^ f) U :) a> ->>^>> (U 0) o k s: ^ S p s ca OJ „ ^ ^ W) QJ D (D MJ S a o Q &.a.ci. >< X M OJ (D a) >>>>>» Ui ^ -cc c C c s 3 s ^'^ai •o «o 1^ 4 ^3 -+ -f -H CO QO QO GOCOt^CNiCiO(Mr-icOt^GOOOCOOC»CO t^'*O'-HOCS00.GOCO'*-^COCOCOCOCOCOCO'^CO CO CO o S "^ O '-H lO o 1-1 CM CO t>^ »0 CO GO CO T-1 C<1 I 05 iO I t^ o GO " G^^ CO 0<^^GO■^^cOl— i-fiooco-^ COCOCO(MCOCOl-^t^COO ^-*CiOQOGOCiCO(>)0 GO T— I T— I -f -^ -r -^ l^ 1^ .'M Ci_ l^ "jO l^ 'Ti^^ l-^ O CO O »0 ' CO QO T^r ^^ -TfT o" '+ '+ -h" oT OCOCOCOCOGOl-^CiCO'X) COC>JCMCNCM»C^OJCMCN 2 5:^ 53 i i^ CO O = • QD3^1t^OC0O'>lC5Q0»0(>lt>.i0l^-rt»tM CN'<^COCOC^CitO»O.CN CO-^iOOCOiOQOCOCDGOqO C^fiO Oi CO — T-tTo^'O O OO t^QO ^-^^t^QOCOG^lOL^GOCOCSCiCiOT-icO '*'O»C'OC0i— ti— I 1— It-i CO I CO ^ C S. p > 03 03 O) r/) V) r/J 03 flj 03 P^P^^ 03 03 03 C c r^ ^ r:4 c c PQP5PQ s s s 9 9 9 <4h S-i «G .s .s .s 'S 'ci "5 s s s ^ ^ ^ 03 i) 03 I--. CO 0:1 O '-' G^l CO -rt^ CO l- '*-tl'+l'OlOlO»0•0'0•0'OlOlOCOCO I I I I I t I I I I I I I I I COt^GOClO'— i'MC0-f«0COt^G0Cr5O Appendix — Table No. 36. 261 -?:) t^ <» •r? o c^ GO O »0 O CO CO Tfi O lO O CM QO CO O lO GO to -^ »- CO CD GCi 1^ 1-1 -* 'O t- CO GO t-t 'O CO CO CO o CO o GO J^ T-H CO Q o CO uo GO GO CO GO GO ^o l^ 'O «o ■^ -^ 1^ O rH lO kO 'Tt^ .Q '* (M iQ '^ -;t< CD (M CO OJ '^ C^ O^ CN ^ oT CO Co" iO 'OT (M CO lO 'O CO -^ O CO ^+1 CO Tfi -!fi O CO CO GO C7i CO QO CO 00 CO OS GO t^ C^ O CO 'O O 'C O CO Ci QO CO Ol '^i Ol -<^ CO 1^ O G^ GO X 1— ( •O CO GO ^ co" 00 CT> CO 4CDr-*l>-GOOCOT-lCJ5COGOOG^CO(MCN'MCOt>.t>.ai(MGOCMI:^0 1-, t^ ^ t-- o o o O CD iQ CO CO CO O 1-1 (M- Tfi l> C>^ lO CO O'f:r^.C0'-iC0C0G0t->. CO O CO CM <>< T-l ■«* ,-1 CO CTs CO (M O 1-1 CM 1-1 rH »-l CD CO 1— ' 1— t 'O 'O o »o »o • 1^ '"' "-• ^ 1— t ii:- -fl hT T O -Tt^ ' S-i *j CO 1— ( -M . V) 1—1 •- ^ OS c ^ _ c3 C . O . . ^ . .^ s . «^ '« ^> . =23 "^ CD CO >■ C • cqco ^'- i-H CO -- .- - ^ — ' 1-1 1-1 f^ -fc OOOO'XOm'OC S'^r/5' 54-iC;-!r!,-;'^(» rnSi-iC r L^land ipes, E. Wards . Bosto r Islan Ward Ward pply Keserv E. Bos ipes, I r Islan Ward Ward Ward "^ . — 1 — _ > — 1 c«"-^ en OJ _ lain, E to Dee works works )nal Su ul-hill [ain to ^^ater-]D to Dee works works works )nal Su p.rvip.ft O O^cc ^ Ut-hil ut-hil ut-hil ut-hil work ut-hil work to De 2^ ^ a I J3 c 1 c 6 JJ 3 C 1 a c > c 1 5 C0'*«OC0t>.G0O5 O CDCOCDCOCOCDCO t^ I I I I I I i I G- rt* 1— t CO o T-H CO rH -* rH t>. -^ 00 l^ o Oi Ci T-H UO T^ CM 05 en S o 'O ^ t^^CO GO >— 3 00 o CO '^ ^l CO C5 r- CO c3 CO ^ o o" -f O 00 GO oT O T-H 1-H CO CO •o -rfH CO O CO H r-T CO^ . — 1^ -f O CO <> 1 . CO J O t^ c^ . ^ l^ C^ CM Oi »r 5 • b- ■M T-H CO OO ' rj< "^ •* 00 t^ C£ > . rJH "^ T e3 ■^ :::! »o CO CM GO t^ CO t> - • t^ |i 3 CO o_ o" . CO CO 1^ T— 1 t>rco c r '. 00 ^s -* CO -* O t-H ^ r- ^ . Oi Q QO -=t^ lO GO I> !>• CO CO C£ ? :o ^ m _ 2^P ~F. CM GO O^ • 'O r^ -c: ) ''• »- = 3f (M CM . "^ • 'O ^ O o •CO CM iT 5 . '^fi "^se 'o ■ CO • '^J^ t^ • ^ o cr > . o CO 00 o • I^ CO Oi • lO OO T 3 • -^ B CO y-> o CO • O^CO 1 ! t^r^T c£ §2 <» ^ o . GO ! o IQ »o ! CO O r- < . CM co^o . CO . '^ CM CM CM (M cr 5 . CO I> o^ €& Oi o T-l ~»o~ o . "o r-( -+l O ~~~. " rH y? iO ; t^ o r-( CM O i 31 aj ^a> r^ ' CO '^ '^ r-1 CO O 73 CO (N CT> -r CO t^ • Q .- ^ o ! <» 03 d t>^a5 ^^ CM 05_ co^ ODO^ E3 '^ CO y— <- Co" GO GO -t^" -H CO^ t>- CO CO ^ -^^ .J s .2 •Sf ^O xn .2^2'~l i ^^ i 4J '•iS *n '-5 '■i3 -M -M rH CO ^ en ^^^ i ^ )^ ^ ^ S S^P^ t> t^ 00 T-i CO Ci O:. GO CO »0 CO Ci -f rH OC' CO 00 t> . • a )0 ^ rj^ t>- t^O • Oi 00 CM h- C • l^ GO GO ^ O Oi 00 O QO »0 O '^ CO CO rH CO 00 o T-l lo •r ) • t^ t>. 05 . CO CN -^ tM Ci CD (>1 ■«* '^l 05 CD OO CO -^< o uo t^ lo" C<- r I lO r-- CM ■^ ^ CO 1-t o O . »— 1 i ^ t^ ^^ X O X ^^^ :^ ^1 V c r-H 1 ^ o c a o c ^ •o'S-t i'S Ph '^ t>.C |-j s B ^> fV ^> ■5 • . ^-^i: -J • > "> * cc l-aj :« ^ i^ c 'H.a tr ^ 'H.'^ ^^ ^ cu'H.'c H ''^ -I • |ll III r*" V o 2^^ a o^c u a-o-c " '. s ■< * -7^ 1 5^ CC a '(«cZ i d s ^ :^ o ^ o B "^E c c c ■• li c: o O '^ '^'^ I'rt c c ^-7 ll 1 ll J 3 ^ dec .2 .2 .S 1.2 -t< iC ) CC l> 00 as c CM 4 3 3 ^ t^ 53 GC T-H N t^ h- i^ t>i t^ t^ t^ CX 00 ^ oc ) OC CC CC 00 oc oc oc oc Appendix — Table No. 36. 263 <7» t^ o ,_4 t^ cs ■Tf( oo o» rH o CO to 00 CO (>J T— 1 o (M » ^ (N CO CO f>4 o CO 1— t ^ «o -^ CO C5 G^ o o l£3 ■rH lO t^ 'O -* o »o G^l CO • o 1— 1 1—1 T-( 1—1 1—1 1— 1 00 • 00 1—1 o CO Til CO CO 00 'O CO CO 681,758 78 CO CO Oi CO CO o CM . CO 00 • CO Oi • lO S :^, CO ! o .''i* .CO o CO CO i-T (M CO 1—1 CM CO ^^ CO CO 00 CO CO 00 1—1 00 o rH 1—1 CO oo CO 1-1 . »o •00 • T*< '^ . CO CO . CO iH CO rH CO CO 1-H 1— 1 CO d -1 CO 00 CO 1—1 d d 8 CO ■«* m 1 t> CO o • t^ mT . d • 3 00 1—1 ' 00 -^ T3 d d Refunds, 452 03 Refunds]* 2,708 00 CO 1— ( 66cOOOCOOi-*t^CO(NOCMC500 t^'.Cit^CO*~ u^T— cOi-l'^(M'^'r^iC^00t^C<« -. COCOCOT-H»OCO(MOCOOOt>»t«CN»Ot^OiOOCO Ol C5 Oi o o »o «Oi-.-^i— i(MiooscoQO'*ooo;coo '«fiC0C0T-iC0C0I:^CM(MOC0-*T-t'*O<>>0ii-ii— (CO-*G.i-itr^00O'— ii— lOiO.— . t^(MiOi-"t^ OOCOiOC5COCO(MT-ICOt>.COCOCO rfl T-IC^ ^rt^,_t,_(^ COCM CO 00 00 t>. T-l r-- lO CO rH 00 O'^ CM iO Ol tH C^ 00 r-l »0 Oi '^ lO CO . CM '^ CM CO -r-l »o CO 1^. ^ h- oj -2 S * * 33 a) : ci.ph : ph : : &dH ^ ^ * Cu CLi . t« c« . . "2 . . O) M ! d d . . d . I d d ; : d d i- t. .^^ t. .t-i t- ;^ 1— 1 •— 1 :sli c^^ M 1^ S d d te "TS 2 i^TJ'O ^'^'d rt s : d c3 oj d d : ^ ^ p. 15 d d ^ :5 33 rt> a etc. f W ers a ers a o c "fH i:^ ^ o „ ./^ O -M ^ cr : O cS c3 . ,;r c? *-> *J >>> AC d d c»c/: -^-^ d c H • d C lal Supply ction of Me ction of Me nal Supply fl.in != c c c 3rvice .... ction of Me nal Supply on of Main a > 1 's ion of Main nal Supply ction of Me ction of Me on of Main Service tional Supply ovement of L overaent of L Service nsion of Main tional Supply duction of Me duction of Me 1 f .S.S ^^§=.g.o^ r ^^-§.2 2 CC ^^•2^^| 'CTa New New Addit Intro Intro Addi New 1 High Intro Addi Exte t High Exte Addi Intro Intro Exte High Addi Impr Irapr High Exte Addi Intro Intro -co £ O 264 Vadedictory Address. 1 Oi 05 • . tH . • 05 CO ^ 1 10 Oi lO • . CO • 00 » r- o t>- • ' kO * • t>. -rtl a ) -^ t» O CO • • T—t • C^ OC ) t^ "^ '^^ '^ ' • t>-^ • 00 . co^ 3 i. '^^ « <;d oT I ! 10 '. co" 1 "* cr r CO o CO QO . . CO l^ r>. H ^ -ti . i>-^ . CN co_ t- '^ c^^ go" rH • ^ • ,— r-T ^ r CO -i^ »o €© : €^ O -r- ' QO - CO 00 CO Pre- and nt. lO • tH • t>. ; c£ 00 ! "^ 'tH • t>. • t^ • r- i^ CO CO • T-" • -^ • CO r- x> iterest, liums, Discou 1— 1 • 1—1 . CO 0" CO CO CO . CO , CO Cs ; .0 . -# 00 OC 1—1 « « c^ G^l t— t ^ : €^ -:t^ . O^ CO ' -* cc t— 1 c qT T-l . GO CO cc ■^ Lictio nanc CO • (M rH • CO C" »o Ci • CO .GO • cc 0. rH • -tH ■ '^.^ • '" -* . f^ OJ -w »o ■ I co" ! CM ! c c- I 10 -£3 -M O CM . CO . cc . CO a CO . CO CO : '. CO . Tj' t^ ; IT : 5 ^ Q CO • "O Ci »c OC • >" »o ; o CO c G^ CO • -^ 10 cc o- T-l • C5 CO cc r> C5 • O CO 0: -^ co^ 2i-3 CO 'fi en ^ fl >o . .. ^ 'O ment ater, fu m .^ CO ^ • c d C • :3 r P-i I'S . p^ P^ p: p^ O— 1— 'O'-^COCSt^t^'— lOOiCN-OaC 1^ T-H CO (M iC 5 CO C^OCOG^GOOO-O'OCO'OC^OGO'Ot- i^ t-»c CC c ) ^ T-IGOrHCiOOCOGCCSt^CO^O»-'(Mt^ t^ Ci -* »r: cc > "^ oi rH -M QO X) rH i^ o r- CO CO r-( i^ .o cr »c CO -t ^ '^ < 1— t cO'0-^cooco»ot^Ci-^r-it^c<>coci: CO CO oc cc cr 5 0^ OOO Ci»OCNC5COt^|->.COCO — 'O cc ^ 'T r c cc >^ »o O tH C5 rH t-H O CO C^ CO CO O cc CO r- o- 0- 5 t-- CM C<» G^ CM CM C<» t-i C<* 5 T- CO •^'' CO .—( rH €& m 03 • • • d P ! • :,o o 1 • 53 : a. : s. 2 § 5 2 ;-i * H ■ 1— ( -^-^ ;- i ;■ 1 1 a 0: <1 6 :^ ^ '^ S 4 «4- .2 • o ;„- • e3 t^ <« c3 02 (»' <= J c 8 . '^ ^^ G .Vl^i^.S -^ >.>..s d fc" ►. > 1 a. e'Q,'/2'S :c„^^^ ^ ^ t1:^i|g^i||i11|g 1 • di; 'k ^ a C " c a I s S ^ ».*oo C/^^- .^co'/J^OOm'X J cz } 'S c ) _c a o'4l3tnc:_®''^'^fl PTj'SCh d X « =':g2lMg-s^;^.5.«2-?:§t?.£ D i "v.-i fc } ^ ■< la J^i W^^E^hi: Pt ;i: < .^i^ — i S ^ < I < 5 i-H >30 00 « S o . M- >o o in r- t- 00 00 o> o QOCCCOOcaOOOoOOOQCOO Qa}!zi>?;;^-5<:-^'^i-3 Q»- CiO <« -fi ■«-a 5< g-o 4):5 oo .-oC 5 OS S OJ O R t-tr CI. «W S 3 P 3 fl a CB 31 0) V oo ss £2 Appendix — Table No. 43. ^5 ss s§ o poo oo o< oo o o o oo < o o oo o^o^ cTo" 2S OOOO-*— 0 M -* C^K iC^O^CO CO CO CO i-H c rHcT I 21 OOOOOOOOOOOOO OOOOOOOOOOOOO OOOOOOOOOOOOO OOOOOOOOOOOOO o^o^o o__o_o_o^o_o o__o_o o_ oo o o o'o*^--^"© .(so'ooT OOOOOOC^'MiftcO-^fOCO .-ii«ireo'^eocoOi-i o :S§S « i-l O O Q 'O c^ 50 o o o t- s s c^ ^^ CO 00 0° 1^ IM «» §§SS§8§8SS§8Sg oooooo't—ioiooo'co O O O O O O (N 'M >0 CO ■"*• >o 1- o ^ U5 lo o to eo M t3 P=< §5 •ISO a a> o « 5 to *^ s Pi «• 5"^ S — © g -<< o< oooooooooooo opppoooooooo 0_ O — ^ 0_ 0_ 0_ 0_ 0_ p_ 0_ i-^ 0_ O^ 0_ 0_ 0_ 0_ CO o P_ o_ o_ o_ o'lo-o >oo' "O'er ©"e'er o"-*i-ro*o" o"cro"c> =ro'o"o"s o" n(M(NI-Oi-i«r5i-IOOCDiOIMOOO'r:>COOOO.OOO -- -- -■ -- i-i C^ rl C lO O ^ O 1ft o o o C^ « 33O5 100a00COO0OC»COC»X>O0O0aO0O3C0O00 1 I- i-H 00 'O Tj< CJ ifS ~5 ~? t^ ~5 ri (Mi-c eir-lr-lrHC10i *i W 4i ' a n c O « Jr o ' a c 3 C! ii ^^ Q H o « p S 5 2 I o * S O Appendix — Table No. 43. 277 >o o 8§§§ gj:; t-«o ©Soo o« ?sis «» •-• o ?o to I »- ■'t 00 o eu a ■'' *» ga goQ ^ a es. 9 P- o ■o a ^1 278 Valedictory Address. 0»^0>ocoot^ooi>.(M«oo»OiN"«*<^OOOCSWO«0'-i(MI>.COi-i050ieO OOJlOWeCt^-'i^O— iaOOOOOOO(MQOC;»0(MOC^05_C-^?;:if5l>--* Oio"oaoOioc^oocoic-«*icO'— I'-^cicorrocTcD'oo" «5U5»OC005 — 00O5CO t^ CO :o >*! O M< U5 -^ CO O U5 «0 to »0 ■ -5j< -H (?q ^ ,-( 00 —' • t^ ^^ i:c C5 ■* CO OJ • CO ■>* l^ ->*< (M : 1^ (N '^ X) • 00 ; ! oo II Ph o (M (N O • CO -H lO C5 CO • — (M lO O »C • -* CO 08 GQ O Ci i« t~- 00 O i-H QO C5 CS O CO -* 00 -* O -^ t^ CO 00 »o Co" b- b- ■<*< lO CO CO Cr JO o oT CMcoOCO»at^»-(i;oiMi" co" '^iJ' o CO lo o a Ob-05'*|^:^'*coco^^co■*<^^(^^'!fascooO'*lOooO(^l O'-Ht^00"J'*'"<*'»0'-Hi-(OC0(M00OOiC00iC(M .--rocOC^lfrcO«rcOOCo"co"»iOOOCOCOi--rorcOQOCi~»OC:roO COl^b'OOaOOOQOOOOOCiOCO-fiOQOCS-^C^iMt^COOJ o <» E o>o»aooco-*-«*Jt^O0ir— i(0^o>n OC0C0OOCii0^00»0-<*< cT -^ oT oT cT »o uj" -*" '^ h-T O"-" COt^CCCO— lO ^ N (N (M § : ?3 : 05 • CO Oi >Q^ • 'S c ! o o 0) »H o; 4^ CO C tH -^ 2 =3 l^ 43 13 00 CO-^MSCOb-OOOSO — (NCO'>*l>OCOt-QOOSO— '(MCO-* t^b- t^t-t^t-t^ooooooaoooooaoooooooosciosaioi I I I I I I I I I I I I I I I I I I I I I I (MCO'^X^COb-OOCiO— i(Me0-*>nC0b-Q0C5O-H(Mc0 t^t^r^r^t^b-t^t^GOooooooooooxooooQOCiCiCiO 00000000000000000000000000000000000000000000 Appendix — Table No. 45. 279 Table No. 45. COCHITUATE WATER DEBT, GROSS AND NET, At the Close of Each Fiscal Year, Fiscal Year. Gross Debt. Sinking-Funds. 1847-48.. 1848-49.. 1849-50.. 1850-51.. 1851-52.. 1852-53.. 1853-54.. 1854-55.. 1855-56... 1856-57 . . . 1857-58... 1858-59... 1859-60... 1860-61... 1861-62... 1862-63... 1863-64... 1864-65... 1865-66... 1866-67... 1867-68... 1868-69... 1869-70... 1870^71... 1871-72... 1872-73... 1873-74... 1874-75... 1875-76... 1876-77... 1877-78... 1878-79... 1879-80... 1880-81... 1881-82... 1882-83... 1883-84... 1884-85... 1885-86... 1886-87... 1887-88... 1888-89... 1889-90... 1890-91... 1891-92... 1892-93... 1893-94... $2,129,056 3,787,328 4,463,205 4,955,613 5,209,223 5,972,976 5,432,261 5,403,961 5,230,961 5,031,961 4,724,961 4,754,461 3,846,211 3,455,211 3,012,711 2,992,711 2,992,711 2,942,711 3,152,711 3,370,711 3,867,711 5,107,711 5,731,711 6,482,711 6,812,711 6,912,711 7,863,711 8,123,711 9,735,711 11,548,711 11,545,273 11,753,273 11,697,273 11,631,273 11,631,273 11,955,273 12,882,273 13,045,473 13,491,473 14,142,273 14,741,273 14,941,273 15,696,273 16,267,773 16,423,773 16,758,773 17,055,273 32^ 98 56 51 26 $1,100,000 00 1,185,049 67 1,268,234 97 1,372,953 62 1,533,890 28 1,560,917 83 1,709,492 60 2,043,764 73 2,143,847 85 1,771,692 92 1,989,300 83 2,281,857 89 2,607,768 46 2,746,505 58 3,106,323 82 3,385,201 26 3,947,616 92 4,373,304 09 4,864,092 54 5,440,819 47 5,979,297 80 6,471,545 34 7,019,058 38 7,649 504 87 Net Debt. $2,129,056 32 3,787,328 98 4,463,205 56 4,955,613 51 6,209,223 26 6,972,976 6,432,261 6,403,961 6,230,961 6,031,961 4,724,961 4,754,461 3,846,211 3,455,211 3,012,711 2,992,711 2,992,711 2,942,711 8,162,711 3,370,711 3,867,711 6,107,711 6,731,711 6,382,711 6,627,661 44 6,644,476 14 6,490,757 49 6,589,820 83 8,174,793 28 9,839,218 61 9,601,609 26 9,609,426 13 9,925,581 06 9,641,973 10 9,349,416 09 9,347,505 52 10,135,768 40 9,939,160 16 10,106,272 72 10,194,657 06 10,367,969 89 10,077,181 44 10,255,454 61 10,288,476 18 9,952,228 64 9,739,715 60 9,406.769 11 1 So account taken of amounts borrowed temporarily from 1846 to 1852 and afterwards innded by the issue of the water bonds that figure in this statement. 280 Valedictory Address. O M % o < S ?; s o § ^§ s § 8 g 1 ^1 1 1 «> « >, B i e4 3 3 M » "S i ^ O o 1 -5 43 CQ 2 o 2 "O •c -o £ a ?: «>- u "S ■§ •s -2 "S -S-s •a V U) &£ ^ 1 be bCc « a, « ® 2 a s S S H S 1^ s.- IS H goggooogg SSSiSSSSi §8§8 888'o8 •§§ 8 ■sii OOO'NOOOO — ooogijogoo o o o o O O O '^ o • o c Q O 9> §§S_a.§S.M§S_ 88 8^8 -8 8 8 §^ t-o^o_=; __i~o_o_o_o o^o^o^o^ O O o" «N lO to" •* o r-T r-To"© -I -*p^ci'-)r^ g'g'g'g* O O O -fta ■ cTir: its' ^^ ^ O (NrH C^ (N- OOO ■^ rlC^ ^g * of OD • ^ • reoeojoeo50.oc^ r-liOOTfiOr-ie^'OO OOOOOr-iOm >« 4» lO C^l-i c^ (N rH o lO to o OrH '^ rH t^ e« § □ s" a o a c 3 o o < *c •d hi ft: ft- : - ; - » - - » ft- . - - - - o -o- o 1 §1 A - <• <• - - ft ft oft o- - " - - ft < l-J<1 3 <1 . . Ji) . . . . . . . •us ^ o • i •5 Cu 00 . .»-< a p •• • 3 .5 »- ' ' " ' 1 OO ; «2 5 A • ft S ft ft"* ■* " <• s QQ C8 :6 2 Q • « t- I- OO oe 00 TO 00 SJ 05 OiC OOOOOoS TO 'co CO ?- OO OO 00 00 oooooooc 00 00 00 -r » CO 00 GO 00 tX * 00 00 00 ss* 00 00 00 00 oc oooooooo 00 OO 00 cc 00 00 00 OC 2 5 ^-^¥s"3§ "«reo"r-r o gfs? "o"© to' -1= eS M k (Fra tankrae overaei [arine 1 . ^ «- 1 a rk. Back artment . rk. Back II : 1^1 J4 aa .1 1 fte 5 .?l^ on Park ( rboretum rk, Back 11 'I- c i. « ftss; im ^«3 ~ - -2 •— "C *j I- 3 •*< '-•Ss§ ^ '- S^S- -Sisif 3 •gis. •^•23-2^ ^^a^t 11^ i !'f2(i J 3- ^ ;l ?H ^ £ :5 3- :? !a 2. ^2 ^ <^ oooo oooo o o o o o o o o o o o o o o I S S 8 g§gi S8g§ §§§§gS§§§§§S8S >, O^ O O 0_0 0_0^ O^O^-J^O^O <-i,O^O^O^CD O^O O 05 > ■Z) •£! >n «o -t o o" ooKs'ioo'o' o'-iareo ©'"<^f(^^ to o'cT o o o oooo eo^'O o_o S:S "O in ^5 Q O o a W3- fiU = ea O eU c ? a ,2a.2 sW a t. ^ >^ to ♦» .^-^ • 00 5 oD r CO i ^ . g CD ~c3 «iq O . 3 = CO OO 30 30 X) '3! •* th 1 00 QO er I 00 OO 00 lOOOOOOOO OOOOOOOOOOoroOCOODOOODODOOaO I 00 OO 00 OO 00 00 00 00 00 00 00 00 00 00 OC 00 30 00 §=3 1-3 h-) = 1 D.- . - - ag-o S ja -3 J-^ :l§ <2^ .as "O^ c — •7«. £2^ hH O S?2 -.1 • « a a t; P i- ^0)2^2 o « .. !^ P, •a .a M. . a- ■ a -I !^^"a^^^ III a o. oj o M I Jd a M M eS PQ 0-5 * a ea as •C3 --^ « a ja a 282 Valedictory Address. i U3 00 es a PQCQ OQ a o 1 I o o §§ §8; to lO -*• o ® i« o I o o o o too OO C50 oo coo oo CO o 00 o oo oo_o oo^ ooo__i-^o^ oo o^ o o iq_ o_ o o^ CDOOOCOiOOt— CDiOO o o 88 1 aticn ation < V -c (A: 3 QiZ z (^ §2, ft g ft < ^< a = 2 s r^ CO • ^ .05 • •_ <1 r^ CO r >. • -3 -^ H " •'-' • O C o I 1.2 -s -sl^-i '^>Ab: ^ t2 .'S . '^ s? .ft|ftSi .ft H .0 Or O . o o 00 00 00 00 !» 00 00 I lo ft >SJS « X a fti:-2. « S »- r »«■ u i^ h .^ . is s a 3 - .2 3-2 &^Q .a c« a, -5 SD *5^ II 04 04 Appendix — Table No. 46. 283 ^ ^ ^S§ «o CM Q ^ 288 00 i-< o § « H 1 ^ §-- 4 i • a ^ v o o o S 88; 5 s . QD a « -o 2 S o J C o S 3 O 5" ' 9 ^ *- S .E-t C 3 2<1 a>^ Qjoo ajoo ajog 00 ;>0O f^GO [>C30 [^i orH o'"' O""* O'"' O' 04 P4 a< cs . 01 . el I- ' u • i. 00 ^ OD p^ 00 ^ C 33o Oao S»^« O 3 4,22 O rH « s a « o » O 00 O ^ O 00 I s^-S >>-2 >>-? I 55 W O O O W I cT3 c3— -«T3 ; q C a 2 a C ! S !S 5 =S ^ CS ' C S 9 "^ .S '" "5 M "S ^5"S M «30 ^ » ^ JO ■5 JO cSdC c4» ^ ^ .J, ^ .„ rH OrH OrH OrH a.j5 2<^ Q'Xi " s s a 5 ^ 000 o'» 000 00c >.-S >>-2 >>-2 ^.-^ O " g-XJ oG oO «:; «;:) o^oo^ a r^ 3 O Li OB O. ii § PS c a p ;:; ■a o c « . rt d « V c3 es EH S So ^l TO © O O l-O Q O ffl 00 t~ Sooo^i--_oj^ ?5 lO o to » lO o «o_io t- 1- ?s ^^ {:::S «^ e^-N «» «» -a , p .^p • a a. ■ST3T3 a « « a a 3-c 0< « o « «_ ^ X i 2 -o ^ i 284 Valedictory Address. I ^ u . o o '2 2 g & a o I $276,837 97 69,331 93 22,466 58 80,937 54 59,875 41 828 03 5,866 51 8,439 03 11,365 02 o i" 00 1 $5,055 84 205 50 1,120 26 *86 95 S 5 to 1 to 00 Qt) •lO CO coo to CO s: ■* 1 ^ S • I- CO i 1 ■ 1 •* CO o ?5 i (X) H 11 io CO s ao Si i 1 COifT o 1 H ii i. 1 o 1 00 1 1 o CO o CO 00 o • 5! r-T • oT ss II CO l-l p o 1 1 1 O to" 1 1 © H 00 OlrHOO 0> ^5 1- 1 to i ?5 g i Ss- » OD H i ^ • S ?3 S i 00 Qt H CO 1— < is eo"'c>f S IS to 1-1 1 i H o ill 1 1 00 1 III 1 1 < 1 I . ^§ .. CO .111 ill!. J a> cs rt a ii 3k s J c • c 6 £ 3 C u a a x: OD g ii] : 5C£ a C3 5 3- I j t a O c .2 o s >-• 1 o o 3 o « O o . c i 5 : e •J 3;a< ! c J r •X C c •t C 3X 3 t- > - a & £ S i ! 4 1 .£ • 2 . to . a ll > 1 a *< c c 1 1 c ■ Appendix — Table No. 47, 285 o r-. OOOl'- ^ -O ^ r-i -* 0-3 05 « 5 !■ r-l(M r ^ , ^ , ■H t- - h -<=>-♦ (33 (Tl _ _ s ■^ o 00 -ItCOOS^ C^ 0-<*i~c^toc^aoojoc^ooi-i o6 £ 2i "?. ^.=1^,^- Ss, o,Sm 05 eo |i o_' 11 ^'^ £ 1 «■ ^ 1 s s;:g§g s ^§s § ^1 ??§SSi$SS§S • • to 03 . ai~~ — ootoio -^ .--occo O 0-J>-*C^ CO 1— iC0O> o CO^ t- I- 05_t0^r-l CO O CO • • i~ t-Too'oc^foo cOi-T • • o (N t— lO'^CCC^ (N 050000 •o" s liT 1 g5^C.^ 00 05 O lO >o iC t- c 3 1 ^?5St*^S88?5;S • • 0^ i ■* (NC^COOl -q" ^C^(N CO o w H 1 ^ 0> lOUtlOOO OO M.0 05 «o .t si eoioo3oooosi^t-.-i ■ • 1-- e 1 CO c3 SS52 S ^§^ l- c D 1 1- .O — to »- -* oa 1- OO - o i 1 (X) CO^ 00 OliMOOCOr-I^^O'* s 5 I 4» 1 1 «• n ssss s gss?2 s c l\ S§5JSSS§S [' c 3 1 H ~ s a 1 ^ 03_ I 5, '-^'N CO CI t- Jh 1 I ■5 1 1 r£ QO-*I~rH C-T -tCCcT -£ a •t'tO-^CO to ti 3" to 1 H CD I S"" « ' 1 0. o «>incco 1- o <>i CO ao "a 3 i 03-^ t~-f 11 . »o CO _ — ■■■ p^ • I- (M^t-Tt> T»< OOCO 00 oooseoooS 1:- c 3 1° •M © CO tD-tOI~ to Ot f to c > r-l O >ft OO to •lO 03 5 1 £ 1 § 4» J "O ^ s «» i r 1 1 ^ « 1 o H §5S§§ 5 S^a? r ~c i Sl^sg^ s ^" c « o> © O (M—lrHOO OJ 00O>C I- tc > oo CO t- o ■* ^ to - „ 1 IM tCO.OCO C (NMO Ol o > oo ce © o i-HOeoco -* coooi-i <» o i 'O 03 i-l o ^ o c o>_ an i S'S'S? 2 """"i g s -' l-'rH'to'-^Co" 4 = < "^ ^ -1 I S" » < ^ » < • (N .o.-cesco t- eocooi "Is 1 CO F-< t- CO to 1 © 00 rlOCOOl O r-(l-CO t- T 1 rHOlCN^M l-l r «> -* l~05h-0> O r-«>fO -f a t-CO^tOC3 CO c 1 t- s Ch ' 1 0> COCOOOS >0 00030 tc t- 03 -I"M lO «9 © ' X) «o_ "^ ""1 ""I "'i, '"^ "^"^^^ o_ I- -1 '*.'"'. '^l^'^'R^ CO c 0^ 00 s s§|§ 1 s^;5 jf g o't-TcNcoco s" ^ o § 2 » , ^ « L t£ »J » OO t- CO t^ --H iM 1- .;? O! ,_l "^ ^.SS^2S ~o 5i — CS (Z) i-H Ot-uS-* «0 O O i-H (N c- o ^ s ■<1< ■H 1 00 C000--«O CO Tf-^t- g t- f 2!?J?|:;§ ■* r. 1 s i 1 »l ■* cDoaoe R oc 0" essss • « % ^ ^ |J s-^'s ^'sV 1 oS U3 e0i-i « > » 1 (i>,....p.f^.,. ~" . "~ 73 ~7 ..II : • 2 bBaj * • .** • a> . . . •s •§ • . • a a 8 s .2 1 o . § o t: M ^ -a I- It tea I'l" -, -, 3 »»--:: s o 1 y — O =3 f ll n II 3 o c 3 11 Eh ^ H H II a :-, ^ 286 Valedictory Address. PUBLIC PARKS. — Concluded. Summary. Totals. Payments for land $5,270,758 98 Payments for construction : Excavating, filling, grading, sea-walls, etc., other than done by Department 2,066,097 48 Materials 804,847 30 Labor 2,075,772 87 Teaming and freights 593,071 76 Bridge construction, other than done by Department . 679,129 45 Buildings, other than done by Department . . . 174,734 36 Professional serrices, etc. ...... 171,150 50 Miscellaneous expenses 198,323 65 Total construction account $6,763,126 87 Total cost $12,033,885 85 Maintenance account : Franklin Park $188,652 56 Parkway 133,468 70 Charlesbank Park 75,611 22 Marine Park 54,678 10 Arnold Arboretum 40,155 34 Charlestown 5,152 73 Wood Island 4,588 84 Dorchester Park 1,344 78 Franklin Field 1,091 74 Commonwealth Avenue ....... 916 89 Office expenses 8,307 19 Total $513,968 09 Total land, construction, and maintenance . . . $12,547,853 94 Covered channel. Stony Brook $124,332 16 Covered channel, Muddy River ...... 148,479 57 $12,820,655 67 Appendix — Table No. 48, 287 :!i i=- i i : I 1 "2 - ^ « ^ eo 00 •'f -^ o I- i 3 a Cl, "M rIO o . 00 OB . . a> V V ' ? J3 S — » -H ^ -S • J; • iS f2 a" a' s : rH (N 0> t- '^ . irt a o <3 «i-i . . . . . . . 00* O . II s •3 a a* " ' " ^" CO »-; 00 •<); to C-J •M i-J to rH to to lO f:^ a a. CO ml 11 it ^ OS oi ec «ra -^ Tj! oi ^ CO iri -^'-^ 0'#r-'i-lO t- o> •* . iH . ►^;:; C< ■* 1-5 r^ M eO (N Tt O d rH d d . rH s f 1 QC H TS 00 "O to ^ ■O S T3 0013 on »o « i-T « s"S ■ |6 g«g^ 1^ ^fli i < * tG.i;ta • • iSspliSw 'R X P |: = = = = = = = ; ~ 2 : : = = : 3 , , :: , , z z z 1 llll ??25S|SgS§ tOO'# (N rH "*S '"' C»t-rH " "^^ '< •^COOOOt-i-itOOO o> S ^ OOO ?s ?5 o to s ■^ 05 »~ t- C r> 00 • 00 ^A ^. 00 05 rHOO -i-ti i r-r 5 CO o o o_ o i-^O^rH^ '^.«l«lOi.« 3, O III! o S3"f5g"s"sf=^''^" 1 oT oT 2S lO d" cooocJ ^^•^es;: H to CO g CO 05 H ^COOJ^l-Mr-'t-0000'<*00 to to t- S5 oo c^ rH CO o>^ . CO .l^t-« § s 00 :o © (M o fh c-i CO 00 o» ^ >a 00 s^ S CO 00 o I- • 00 ■* « 3 CO o o5_cD_t-^q,(N Tt ©^ (N o oi '~^ • CO . OJ «» tl 3 » •!!- rn J c-f to i-^'m" •<*< l~ i« 13 li"-* 1 .J2S; H oo" Q o oo M CO — -H I- (M 0> C<» CO cooo 00 00 to • H >rt Hi ID B 5 «^O^OC0^rH CO t~ OS t-i 00 o — 1 05 t~ t- •cj. o g 00 S '^"SaS SJO' CO H ■<1> id t- to O CO I- o 00 os «o . 05 o o rH »0 oo (NrH •^ 2 -»'i-oo <3 00 :^ t- r-CO -l< S2 ^ o O C-f CO >ft rf< -.jreo'iH rH o O 3: rH is! O •a a 1 - 1 •s- S- i" 2 3 t»0 O -* 00 t- o lO O CO • t- -* s eoi-i iM ^. k1 ^n. rH « O CO (^^ _co rH r-< e^ «• rH :g s ••§••• -S s • S . . . . ml o«> . .00 ... .00 s OO • • • • 9 • '-O • • • -73 ■a 73 wis .. a .... a £3 a , . . . * ■ c3 ' aj aJ e4 liiiiilii s § oo ii 00 05 Ol s sss 00 00 00 00 oo OO 00 00 00 00 pC o « •^ •" 1 r-. I-H l-H rH '"' '"' '"' rnrHr-i ^111 « .s : . :« . i< %fl- l\■.lntm^ ^ i « S « * 2 O^ CH « a. o .5 1 l5 00 33 I-H CD •-H § c a w 00 < &3 1 • Oh . p a il (4 O . . a i .a Bed s = s CS O iJ > t a 00 >■ "a o > i i a = 1 Pit ill-: S =a.2 ! 4) ♦ ^-^_ « # < « o o B o OkOh o « 5^ -s , D^ a # * # O k; ftfe# (Q o Ph 23 5. 288 Valedictory Address. Table No. 49. PARK BETTERMENTS COL,LECTED TO FEBRUARY 1, 1894. AssesBm'ts committed to Collector. Abated. Net Assessm'ts. Collected. Oiitstand'g February 1, 1894. Public Park, Back Bay . . Marine Park, City Point . . Franklin Park Parkway, Old Harbor . Parkway, Muddy River . . $434,600 00 23,543 00 135,029 00 60,789 00 108,972 00 $143,126 73 12,616 80 122,000 66 38,042 30 6,349 00 $291,473 27 $290,404 27 1 10,926 20 10,926 20 1 13,028 341 13,028 34 22,746 70 7,250 70 102,623 Oo! 17,620 00 $1,069 00 15,496 00 85,003 00 Totals $762,933 00 $322,135 49 $440,797 51 $339,229 51 $101,568 00 Appendix — Table No. 50. 289 Table No. 60. THE PARK DEBT December 31, 1894. Total loans outstanding . . $9,849,000 00 Means of Redemption : Sinking-Funds $1,573,948 68 Betterments outstanding .... 154,663 00 Total 1,728,611 68 Net Park debt December 31, 1894 . 8,120,388 32 Right to borrow January 1, 1895, under St. 1894, ch. 396* $1,000,000 00 * Issued January 4, 1895. *^ OF THE ^ UNIVERSITY J, OF iLlFORl&l« RETURN CIRCULATION DEPARTMENT TO O 198 Main Stacks i LOAN PERIOD 1 HOME USE 2 3 4 5 6 ALL BOOKS MAY BE RECALLED AFTER 7 DAYS Renewals and Recharges may be made 4 days prior to the due date. Books may be Renewed by calling 642-3405 DUE AS STAMPED BELOW jiiN fi onni MAY 1 » ZO K 1 FORM NO. DD6 UNIVERSIP^ OF CALIFORNIA, BERKELEY BERKELEY, CA 94720-6000 K^v YC 09457 / M3 H^tfk ^ws.