''''vufr^ COUNTY GOVERNMENT PART I Papers on Special Topics PART II Organization of Westchester County PART III Expenses of Education PART IV County Finance The New York State Constitutional Convention Commission 1915 ^^% .^7'^^' ALBANY LYON COMPANY, PRINTERS 19 15 vr^ SUPPLIED TO THE DELEGATES TO THE New York State Constitutional Convention 1915 BY THE New York State Constitutional Convention Commission (Established by Laws of 1914, Chapter 261, to collect, compile and print information and data for the Consti- tutional Convention of 1915) MEMBERS OF COMMISSION MORGAN J. O'BRIEN, Chairman 2 Rector Street, New York City PRESIDENT OF THE SENATE ROBERT F. WAGNER, 1913-14 EDWARD SCHOENECK, 1915-16 SPEAKER OF THE ASSEMBLY THADDEUS C. SWEET, 1914-15 SAMSON LACHMAN 35 Nassau Street, New York City JOHN H. FINLEY State Education Building, Albany, N, Y Secretary to the Commission FREDERICK D. COLSON New York State Library, Albany, N. Y. COUNTY GOVERNMENT PART I Papers Read at the First Conference for Better County Government in New York State, held at Schenectady, N. Y., November 13-14, 1914 CONTENTS OF PART I PAGE Address of Welcome 3 Dr. Richmond. Some Needs to be Considered in Reconstructing County Government..,. h-10 Otho (Jrandford Cartwright. lJ) Administration of County Charities 20 - > T "-"^ V. Everit Macy. Discussion 26 Mr. Childs. Mr. Brown. Mr. Close. Mr. Winterstein. C^ Taxation and County Government in New York State 27 i'l Henry J. Gookinham. (T) The County Auditor 37-^ ^^ Geo. 8. Buck. Discussion 45 Mr. Cartwright. Mr. Buck. Mr. Gilbertson. Mr. Smith. Mr. MacMillan. (^/ The County Judiciary 46 -^ Herbert Barley. The Sheriff and a State Constabulary 61 Ernest Gawcroft. The County Manager Plan 68 i Richard 8. Ghilds. Schenectady's City-County Plan 77 '1 Benedict Hatmaker. [2] 1 — Sup'o of Insurance. 2 ■' " Banking. 3— State Highway Commission. 4 — Adjutant General. , i 5— State Commission of Excise.! 6-State Board of Tax Commr^ 7— Comm'r of Education. S^State Board of Chanties. 9 — County Sup't of Highways. 10 — Jail Physician. II — County Sealer. 12— Comm'r of Agriculture. 13 — Piison Comm'r. 14 — Comm'r of Labor. 15_Comm'r of Health. THE PEOPLE OF THE COUNTY 1— t>up\ofI 2 — ■' " bankiug. 3— State Highway Cominissioii 4~AdiutaQt General. 6— State Commission of Excise, 6— State Board of Tax Comni'rs 7 — Comm'r of Education. S— State Board of Charities. THE PEOPLE OF THE STATE COUNTY GOVERNMENT PART I Papers Read at the First Conference for Better County Government in New York State, held at Schenectady, N. Y., November 13-14, 1914 FIRST SESSION Friday Evening, November 13, 1914 ADDRESS OF WELCOME Dr. E-icHMONDj President of Union College I have looked at your chart. I have referred to it before, and I suppose you have looked at it. If it is intended to illus- trate the complexities of the subject, I am sure you realize you are facing some task. These complicated lines leading from one center to another, if you will look at it again you will realize what I mean, are enough to bring confusion to the senses and despair to the mind, and I suppose that is the thing which the man who drew it intended should be accomplished, showing the complexity and confusion which exists in county government. And that is why, as I understand it, you are here to try to simplify at least that phase of the great question of government. ^o doubt it is true that all government tends constantly to com- plexity, and the paralyzing question which is always facing us is how shall we keep our government simple. Whatever may be true of a government, such as the Empire of Germany, what- ever may be true of other countries, it is certainly true of a democracy that we must keep the government at its practicable minimum ; that is to say, we shall be governed as little as possible. [3] '1 .^iv V ^x^v 4^ COUNTY GOVERNMENT PART I Papers Read at the First Conference for Better County Government in New York State, held at Schenectady, N. Y., November 13-14, 1914 FIRST SESSION Friday Evening, November 13, 1914 ADDRESS OF WELCOME Dr. Richmond^ President of Union College I have looked at your chart. I have referred to it before, and I suppose you have looked at it. If it is intended to illus- trate the complexities of the subject, I am sure you realize you are facing some task. These complicated lines leading from one center to another, if you will look at it again you will realize what I mean, are enough to bring confusion to the senses and despair to the mind, and I suppose that is the thing which the man who drew it intended should be accomplished, showing the complexity and confusion which exists in county government. And that is why, as I understand it, you are here to try to simplify at least that phase of the great question of government. ^o doubt it is true that all government tends constantly to com- plexity, and the paralyzing question which is always facing us is how shall we keep our government simple. Whatever may be true of a government, such as the Empire of Germany, what- ever may be true of other countries, it is certainly true of a democracy that we must keep the goveiTiment at its practicable minimum ; that is to say, we shall be governed as little as possible. [3] ObijNTY GovEJiJNMENT [Part It was our boast that we are a self-governing people, but I think we all agree that we have too many public officials; and we have too many names on the ballot. Complex Citizenship I had. an experience on election day which I will tell you was an illuminating one. I went down to our voting machine with the best intention in the world to use both my intelligence and my conscience. I had found I needed both. I voted for all the men I wanted until I came to the delegates to the Constitu- tional Convention. I did not want to vote the party ticket, but I saw no prospects of doing othei'wise ; I saw only blank spots. I called out in my despair, ''I want to vote a split ticket!" Two friendly gentlemen opened the curtain, looked carefully to see how I had voted and then handed me some pasters, sticky side up, covered with names — the names of all the candidates of all the parties of the delegates to the Constitutional Conven- tion. And they said, '^ You tear these off and you stick them on and then you draw the curtain." It took some time. For instance, I wanted to vote for Judge Cullen and Senator Root. It made complications, I heard low grumbles and some chuckles which were not soothing to the ears of a director of the morals of youth. I was exceeding my time. I was told in stern tones that I was taking five minutes. I had already taken five minutes, but I protested from the inside that I was trying to vote intelli- gently. Finally I found my way out and struggled down a long line of angry faces. I was told later that others had wished to vote a split ticket, but only half a dozen had tried to ; the rest voted the straight ticket. ISTow, that is to my mind an illustration of how essential it is to simplify the necessary duties of citizenship. The simpler they are the better the chances of having them performed intelligently and conscientiously ; that is why I am for the short ballot, and I hope you are. I want to know the man I am voting for : and I also want to know who is responsible if things are done nefari- ously. We are never going to get good government in the county or anywhere else until we come to the point where we have devised a plan by means of which we may trace the responsibility and hold each man responsible for the conduct of the trust which we have committed to his hands. I] Papees ox Special Topics 5 I wish, gentlemen, that I had the sagacity of some of the statesmen who have heen boys in this college, such as Mr. Seward or John Bigelow, or even of the sagacious Dr. ^ott, but I have not, and I shall only be able to sit at your feet and learn wisdom. I wish to assure you that you are very welcome here, and further that you have not only .the good will, but also the active co-opera- tion of Union College in your attempt to solve one of the many and vexing problems of public government. ADDRESS: " SOME NEEDS TO BE CONSIDERED IN RE- CONSTRUCTING COUNTY GOVERNMENT " By Otho GrEAXDFORD Cartwright, DirectoT of the Westchester County Research Bureau We have learned a great deal in the last three or four years about the public affairs of Westchester county. We have pub- lished some things about them. The results of our publications and propaganda have been in one direction to awake unwonted interest not only in the county's public business, but in that of the local municipalities, which are either subdivisions of the county or independent minor municipalities. In another direction it has been to establish several important improvements in method, and economies in result, of administration. In still another direction it has been to antagonize bitterly partisan leadership and the beneficiaries of such partisan leadership, whose revenues from county patronage have been correspondingly reduced. The most hopeful result that it has revealed is the fact that public officials are willing to act upon suggested improvements and to adopt them both in securing legislatiA^e enactment and in improv- ing official practice under the existing law. It has also revealed the fact that partisan leadership will work for such improvements so far as can be risked without encouraging public demand for good government to a point where it may endanger the predom- inance of the party boss. The High Cost of County Government So many things are needed to bring public service in the counties of our State up to ordinary business efficiency that if I were to read you a detailed list of them I fear there would be few auditors left in the hall to listen to any subsequent argument. County Government [Part I can only tell you of some of the most important matters in which there is room for increase in efficiency in both the amount and character of service rendered and great possibility for decreas- ing enormous cost, for it does cost nearly a million and a half dollars a year to run Westchester county, and it costs eight or ten millions a year to run all the various governments in the county; whereas, under a simple organization fully one-half of that cost might be saved. I am free to make this assertion. With a simpler system of law and of government organization, not only the county needs now seiwed, but also all the more important of those Avhich are not now served could be taken care of much more amply than now for less than half the present cost. Fewer Officers The first need of the county is centralization of power and reduction of the number of officers. The county has already achieved the reduction of tax collectors from something over 200 to less than 50, and in doing so they brought about much greater efficiency in the collection of taxes. The new law goes into effect the first of January, 1915. What it will achieve in the matter of economy remains to be seen. There are several points in which the bureau has criticized it, but most of these can be amended, and no doubt effort will be made to have such amend- ments passed as soon as possible. 'Now the bureau further states, without hesitation, that these forty odd officials could be reduced to a dozen, with still greater efficiency in the collection of taxes and certainly much greater economy. The bureau further con- fidently asserts that the number of men in the total civil service of Westchester county (not simply the competitive service) could be cut in half, and the salaries of most of the department heads could be cut in half, and still the county would receive better service than it has ever known. Enough has been said about the nondescript nature of the functions of the county board of supervisors, of its irrespon- sibility, of the blundering character of its business transactions and of its inability to get anything done quickly or efficiently, to obviate the need of my criticizing that body in this convention. Without reflecting on the individual members of the board as men, most of whom in our county I honor and respect as good citizens and conscientious public servants, the board of super- visors as an institution is an incubus wished on the county by I] Papees on Special Topics Y previous generations, who, undoubtedly anticipating the modern demand for antique heirlooms, wanted to give us something the mere mention of which would always remind us of the bygone days. I think it unnecessary to enlarge upon this topic. We need in its place a small, efficient group of two or three powerful officers who can do things quickly and well and are directly responsible to the people of the county. Centralization of Public Records The second need is centralization of public records and public documents ; central offices where we may obtain full information about our public business, and a central office from which uni- formity of accounts and records and detail of governmental pro- cedure may be enforced and directed throughout the local munici- palities of the county. AVe have some central record offices, such as the county clerk, the register and the bureau of elections, which are all, by the way, branches or offshoots of the county clerk's office. But the records contained in these offices are only a part of those which ought to be there. All township records of taxation, all tax maps, all proceedings of local municipal govern- ment, all documents and records which could possibly concern the transfer of a piece of property or the transaction of a piece of business between two separate parties ought to be on file at the county seat. A county information bureau, if we may call it such, is a very great and pressing need, which is served in hardly any capacity in 'New York counties. Another need is for some means of bringing together at the county seat, as often during the course of a year as is necessary, all holders of like offices in the various townships of the county for the purpose of instructing them as to the nature of their duties, and the proper manner of performing such duties, and the proper time and order in v/hich duties should be performed, and of instructing them in the use of proper forms for records, accounts and reports. Getting the Town Officers Together For example, it is of the highest importance that all of the town clerks of the county should meet at least once a year and receive instructions from the State Comptroller's examiners as to how to make out their reports of audited town bills, and to have specimen reports made out by them for criticism and returned to CouxTY GovEEXMEXT [Part them for correction. It would be of the greatest importance, a service of the highest value, to all the communities of the county to have the tax assessors of the various towns meet at the county seat, or, say, at the most central and convenient place for such meeting in the county, to be instructed how to make out their tax rolls, to adopt uniform principles of valuation of their assess- ments, graded and modified according to location and character of the properties to be assessed; to make out, under the eye of an expert, specimen pages of tax rolls; to calculate under some such plan as the Somers scheme for valuation, the proper amount for which to assess irregTilar and oddly situated pieces of property. These matters may all be reduced absolutely to a scientific basis, so that valuations may be proportionately uniform throughout the county, and counties uniform in such matters throughout the State. It would be of the utmost importance for the tax collectors to have a similar convention, to learn how to make out their tax bills and how to keep records of taxes received and disbursed, and how to make reports of their proceedings. And so on I might iTin through the list of township officers. County Officials and County Laws We have talked a great deal in our bureau about uniformity in local administration; about the necessity and advisability of training our local administrators in both knowledge of the law and familiarity with forms and procedure, and the undoubted wisdom of providing for their guidance a code of instructions (duly sanctioned and authorized by the Legislature, if necessary) which should show each particular official all the duties of his office and give him specific direction as to how, when and where he should perform each of such duties. Even under the inefficient system of government in our counties, in our towns and other local municipalities that we now possess we could make very satisfactory progress, achieve economy, efficiency and much more satisfactory service for the needs of our various municipalities if we could choose more competent officials for our public offices ; or if, after having chosen men who are themselves unprepared and poorly equipped, we could allow them a certain length of time in which to acquire the necessary preparation and training, and to pass satisfactory tests as to knowledge of the duties and func- I] Papers on Special Topics 9 tions of their office and as to ability to execute them properly before they were either required or permitted to enter upon those duties. The chances are not greater than one to one hundred that an officer will steal. They are one hundred to one that he will make blunders and mistakes and unwittingly perform illegal acts. The Need for Trained Officials We have no schools for the training of men for public office, except such an institution as the Bureau of Municipal Research in Xew York, which trains men rather for the higher administra- tion in big cities than anywhere else. !N"o man who comes out of the training school of the Bureau of Municipal Research of New York City is willing to accept a position in government at a smaller compensation than $4,000 or $5,000 a year, which, of course, effectively eliminates such men from the possibility of public service in the smaljer mun'cipalities. Therefore, we may say that we have no training school for public office for small communities, but we have multitudes of public offices that have to be filled in order to serve the community interests, and we work them on the foolish principle of short term and much rotation, putting a great many different people on the same job, with nobody trained to do it well. Sometimes we find a subordinate or clerk who has lasted through several administrations and learned the duties and functions of the office, and who serves therein as a schoolmaster for the head of his department when that functionary is newly chosen. It takes most of the new func- tionary's term of office to acquire knowledge of how to perform his official duties, and by the time his term has expired, if he is at all interested and competent, he becomes sufficiently trained to conduct his office in a satisfactory manner. Multiplicity of elections means usually the elections of popular men, and popularity is gained in a dozen different ways, the easiest and most taking of which are pleasing personality, good fellowship and free-handedness to those in difficulty. Multitude rule does not recognize the need of special means to get an end desired. '^ Go straight to it " is the popular way. Trained services are scoffed at. The Price of the " Free " Press This is the place where the public press should come into service to help educate citizens to better government service and to formulate opinions favorable to good public service. 10 County Government [Part Perhaps the institution that we have cherished most in America as an agency of democracy is a free and independent press, the absence of restriction or censorship over such press or inter- ference with it in ami^hing short of libel, either by courts, sheriff or police or anything but popular will. We adore our idealized freedom to express individual opinion — freedom independently to lead popular opinion and belief. It is appalling, therefore, to find that the county press, whence flows the greatest and most powerful influence upon local public opinion, that newspapers which have wide circulation and strong leaderships are at least partly supported and undoubtedly swayed by political patronage; that, in fact, if it were not for such political patronage probably a good many of these newspapers would be unable to meet expenses and would cease to exist. Under such conditions the newspapers, which derive their greatest revenue from printing awarded them as political patron- age, cannot be expected to publish facts, or figTires tending to show maladministration on the part of officers elected by their own party. Therefore, the first thing that a bureau of this kind has to encounter is how to inform the public of the existence of waste that it discovers and how to make the public cognizant of desir- able improvements. Publicity through independent bulletin service is very expen- sive. In Westchester county, for example, a single bulletin that reaches the majority of the population costs' in postage alone at least $500. Our bulletins are always sent to the newspapers. About four or five newspapers reprint them. Then about fifty or sixty either ignore them or take particular pains to deny about everything said in the bulletins and criticise organizations that publish such facts, with this exception : bulletins that can be con- strued to reflect on one political party will sometimes be taken up by the papers of the opposite party and used as political capital, and vice versa. Eventually, however, each set of papers realizing that the bureau is not a backer of either party, and cannot be relied upon as such, will begin to attack it, and finally papers of both parties refuse to accept publicity items — not only refuse to accept them, but deny their truth. You wish to know, perhaps, something about this pay of newspapers. T will give you some illustrative facts in West- chester county. Other counties in the State seem to be not quite I] Papers on Special Topics 11 so bad in tliis respect. I regret that this is a most important ele- ment of the situation in Westchester county. It is such, however, and one which we must find means to overcome before any far- reaching reform can be realized in public administration. The following list comprises papers that were designated offi- cially to publish a lot of political pitHe prescribed by special and general laws. Host of the matter published is of little use to any- body except as partisan patronage and as a source of income to the editors. It cost the county the following sums during the period from April, 1907, to April, 1913: DISTRIBUTION OF OFFICIAL PRINTING IN WESTCHESTER COUNTY April, 1907, to April, 1913 Newspaper Amount 1 White Plains Daily Record $19, 634 22 2 Yonkers Daily News 16, 970 08 3 Mount Vernon Daily Argus 16, 233 46 4 New Roclielle Pioneer 13, 278 16 5 Ossining Citizen 12, 470 93 6 Portchester Record 11, 781 49 7 Citizen Bulletin 10, 809 01 8 Yonkers Herald 10, 064 58 9 Larchmont Times 9, 736 09 10 Westchester County Reporter... 8,192 83 11 Highland Democrat 8, 055 08 12 Tarrytown Argus 7, 913 00 13 White Plains Daily Argus 7, 511 50 14 Portchester Item 7, 161 50 15 Peekskill Daily Union 7, 015 83 16 Eastern State Journal 6, 685 00 17 Mount Vernon Eagle 6,554 50 18 Yonkers Observer 5, 437 50 19 North Westchester Times 5, 288 50 20 Pelham Register 4, 560 75 21 PeekskiU Review 4, 530 25 22 Tarrytown Review 4, 178 00 23 Dobbs Ferry Register 4,015 00 24 Democratic Register 4, 005 00 25 Peekskill Evening News 3, 677 38 All others (25) 33, 684 67 Total $249, 444 31 Approximate olitics Circulation Rep. 2,200 Rep. 5,000 Rep. 5,000 Rep. 2,500 Rep. 1,000 Dem. 1,790 Dem. 1,000 Dem. 2,000 Rep. 900 Dem. 1,750 Dem. 1,750 Rep. 500 Ind. R. 2,500 Rep. 2,034 Rep. 1,750 Dem. 2,250 Dem. 1,000 Dem. 2,000 Ind. D. 1,200 Dem. 750 Dem. 2,000 Dem. 1,600 Rep. 900 Dem. 2,500 Rep. 2,100 12 County Goveknment [Part The following table shows the distribution of all printing, in- cluding the above designations, for one year, 1911: PRINTING EXPENDITURE IN WESTCHESTER COUNTY FOR THE YEAR 1911 Newspaper Amount 1 Gazette Press $32, 637 56 2 Yonkers Daily News 11,573 71 3 Westchester News ) „ „ ^ George T. Long C 4 White Plains Daily Pvecor J 7. 762 41 5 Portchester Record Company 5, 288 01 6 White Plains Daily Reporter) ^ Westchester County Reporter ( 7 Citizen Bulletin 4. 039 33 8 Yonkers Herald 3. 583 83 9 Mount Vernon Daily Argus 3, 285 67 Portchester Item ^ 10 Daily Item Press 1 2, 645 75 Portchester Enterprise j 11 New Rochelle Pioneer 2. 370 83 12 Peekskill Daily Union J ^ „ „q Peekskill Messenger Critic C 13 White Plains Daily Argus 2. 133 06 14 Democratic Register 2, 107 50 15 Highland Democrat 2. 082 58 16 Pelham Register ] ^ . J' ,, I 1.90150 Harrison Herald C 17 Ossining Citizen 1, 854 88 18 Tarrvtown Argus ] , „„^ ^„ TarrytoAvn News \ 19 New Rochelle Evening Standard 1, 680 25 20 Compass Publishing Company 1, 502 80 21 Peekskill Evening News 1. 333 88 22 Rye Courier 1, 315 50 23 Eastern State Journal 1. 200 50 24. Pelham Sun 1. 182 00 All others 8. 895 27 Total $117. 374 64 One paper in the foregoing list, the ' ^Northwestern Times/ was so indiscreet and independent as to submit to the board of super- visors for audit, in 1910, a bill for the publication of countv ac- counts at a proper rate. The bill amounted to $600. The other papers that published this matter remonstrated and tried to get the f ditor of the ' Times ' to raise his figure. Thej were charging I] Papers on Special Topics 13 $1,050 each for the same matter. But the editor of the ' Times ' said, ' 'Noy $600 is the legal price and, moreover, it is good pay.' The board of supervisors audited his claim and were, of course, obliged to cut the other papers down to the same figure. So this paper saved the county $2,250 by that one act. Since then it has received no more county designations. If it were not for the fact that the great Xew York dailies cir- culate widely in Westchester county, more widely, perhaps, than the local themselves, and that we can often secure their aid in propaganda, the conditions outlined w^ould be much more serious than they are. We need a central power to enforce the regularities and uni- formities which I have shown might be engendered at the indi- cated county conferences of local officials. Without the power to enforce them it is not of muchy use to prescribe them. In the first place, a fine on such officers for not attending such conferences should be imposed; a fine of sufficient dimension to make it an object for them to attend. The penalty for not carrying out regu- lations there developed and prescribed should be removal from office. Modem Accounting Systems We need modern accounting systems in the various counties of the State, and not only in the counties but in the townships, vil- lages and school districts ; accounts that will show the exact condi- tion of the public estate of those communities at any moment ; that will show how much the commimity owns in all its various forms of property, how much it owes both in obligations currently falling due and in those to be paid off in the future, possibly by future generations; and of such indebtedness the accounts should show what part is a refunding of debt incurred for improvements long ago worn out, and what part is for those which the present taxpayers may enjoy. Although the State Comptroller's office is doing excellent work in this respect, the matter is still in what might be called a state of incipient germination. Another need is economy in the purchase of supplies, public printing and miscellaneous contracts and services. Westchester county may be held up as a brilliantly illumined example of ex- travagance in these matters. I could give you a long list of pur- chases of supplies for Westchester county at extravagant prices that would probably entertain you greatly, but I doubt whether it 14 County Government [Part would avail much to do so. One or two instances mav serve, however, to illustrate what you may find in your own community if you look closely enough. We found the board of supervisors annually auditing bills for $8 fountain pens for each member of the board; we found the clerk of the board doing up packages of various sorts of office supplies — pads, bottles of ink, beautiful inkstands, fancy pencils, blotters and what not ? — one package for each member of the board to take home with him every year. I have not examined this matter closely enough to ascertain whether this is an annual or a semi-annual custom. It may be possible that the various members of the board paid for these packages, but if they did we have found no record of any such receipts in the account of the county treasurer. A Few Extravagances We have found in years past bills audited and paid for sets of solid silver table knives and forks. I forget now whether they were for the jail warden or the superintendent of the poor. We have found indexes for mortgages and deeds purchased at $81 a volume that any one could purchase in the open market for $21 or $22 a volume; and the county even now is auditing and paying bills for McMillan loose-leaf record books at $24 per vol- ume that a competing firm otfers to supply in small or large quan- tities of the same grade and quality of material and workmanship for $18 per volume. We paid several thousand dollars for about a $500 job of paint- ing in the surrogate's court rooms, and a proportionately greater amount for painting in the county library. We pay the county clerk $10,000 a year, the sheriff $10,000 a year, the county treasurer $10,000 a year and the county judge $10,000 a year, the surrogate $10,000 a year and the comptroller will probably be paid $10,000 a year. The district attorney is paid $8,500 a year. You will observe that the county clerk re- ceives more than the district attorney. He receives the same com- pensation as the judge of the court of which he is the clerk. He receives a considerably larger salary than his superior officer, the Secretary of State. As far as salary goes he is on a par with the Governor. The county treasurer, who is merely a custodian of funds, also receives the same salary as the Governor, who is his superior officer. Going down the list of subordinates in similar ratio we ought to pay the deputy county clerk or deputy treasurer I] Papers on Special Topics 15 $12,000 or $15,000 a year, and the assistant clerks in the office $20,000 each a year. Dividing each amount by ten, perhaps, would be a proper proportion, if services were to be valued ac- cording to their merits. Uniform Highway Administration One of the greatest needs in the county is a uniform administra- tion of the highways. We need a great extension of our roads, and we need them at a smaller cost. We need to plan the county's roads as an entire system, not as a number of separate and distinct segments, parcelled out here and there as political bargains. There are a good many ways in which roads could be built for a small portion of what they now cost the county and the various communities of the county. The character of the pavements should be studied, and the character of the contracts let for the building of roads should be gone into thoroughly. The question of whether the county ought not to build its own roads with its own employees, rather than let them to private contractors, needs to be studied. Investigation of this nature would probably ramify into the question of unemployed labor within the county's borders. Indeed, various important questions of an industrial nature ought to be studied in mapping out a competent scheme of county gov- ernment. One of the greatest needs of the community is the reduction of the cost of administration of justice and the expedition of the trial of causes and the delivery of judgment. The drafting of jurors, the granting of exemptions, the question of repetition of services and fees and all the multitudinous expenses of court services which seem to the layman exorbitant and useless need to be studied and methods devised of freeing the poor man from as much of this burden as possible. A Scientific Budget A paramount necessity, which surrounds and comprehends all the rest is scientific construction and adoption of a proper budget to provide for the service of these needs in economical and yet satisfactory manner. The county of Westchester has adopted recently the budget plan and system of county accounts outlined by the State Comptroller, but it has not gone any further t]r?r that. Although it has made great improvements, there are many steps in advance yet for the county of Westchester to take in this 16 County Government [Part regard. Before the budget is adopted the board of supervisors owes it to the people of AVestchester county to hold budget hear- ings and to permit the people to express their views as to the pro- priety of various budgetary provisions; and the board of super- visors owes to the people of Westchester county to be guided thereby. We have just created in Westchester county the office of county comptroller and have elected to that office a candidate whose qualifications, so far as we know them, make us anticipate excel- lent service in that office. It remains to be seen whether our anticipations are to be realized. The duties of this officer are probably known to all the people attending this convention. He is the county's chief fiscal officer, and he has power to examine all the accounts of all the various county departments and officials and to prescribe the system upon which they shall be kept. He has to examine payrolls and deieimine what amounts shall be recommended to the board of supervisors, to be allowed by them as compensation to salaried officials. He has similar powers over county claims. It is his duty to dispose of the county's market- able securities. He is not an auditor in the sense that his deter- mination of the amounts to be allowed is final; that power rests with the board of supervisors. He is an auditor in the sense that he can make an audit of the accounts of any county depart- ment, and in that sense only. The county comptroller would be a vastly more useful officer if he had the power to audit the accounts of towns, villages and other municipalities within his county, and if his office w^ere given the powder of final audit over all county disbursements we should then not have to wait ten years or twenty or may be a hun- dred for the State Comptroller's fifteen men to get around our individual municipalities to examine and clear up their accounts. The Need for State Control It should rest with the State to see that the counties were all uniform in methods, records, accounts, reports, procedure, etc., and it would rest with the county authorities to see that the towns within the county had such uniformity and carried it out. With the power to enforce uniformity must go also the power of ex- amination, the right of access at all times to records and data of any nature that pertain to the administration of the local publi^^ officers. I] Papers on Special Topics 17 You may ask here, why cannot the State Comptroller's men satisfy this need of auditing the finances of our municipalities? One reason is because, however expert and however diligent, they are not superhuman and there are only fifteen of them. There are over one thousand municipalities in the State whose finances they now have the power to audit. It would take fif- teen men working at high pressure from six to ten years to cover these 1,000 municipalities once. Of course, the little towns are the ones that have to wait ten years, some of them perhaps more. So you see that even though the Comptroller has provided himself with a body of competent and able experts, the limited number which the law permits him to employ cannot by any means satisfy the public needs in this respect. You may say, then let us increase the Comptroller's force so that every municipality may have at least an annual audit. That would be very desiral)le, but it would cost upwards of a half mil- lion dollars a year to supply such a force. E'evertheless, in spite of that enormous cost, real annual examinations would doubtless be w^ell w^orth the money. But why should the State pay for it ? A plan to induce the Legislature to create 150 or more new positions of municipal examiners and to appropriate from $3,000 to $5,000 of State money to secure a competent man in each posi- tion might not be impossible of realization. But why shouldn't your town or your village attend to watching its own finances and its own bills ? Why should the State be asked to do more than to prescribe uniformity and system, and see that such are maintained and enforced through the medium of centralized county authori- ties, such as I have indicated, clothed with the proper powers? One service with which every community must eventually be provided is some means of exercising a simple ballot, an honest ballot and a full ballot on election days. As it is now, the total vote of the countv is ordinarily about one-sixth the popula- tion, and in local village elections, it is frequently as low as one- thirtieth or one-fortieth of the population. The great need in this respect is to find a way in which the franchise may be put into the hands of those who know how to exercise it properly without distinction of sex, race or social classification, and that means shall be improved for voting secretly and according to the dictates of the voter's own reason and conscience. When we finally make up our mind, after studying all these needs and more, what sort of a plan we approve for governing the 18 County Government [Part subdivisions of the State (including county, town, village, smaller cities, school districts, etc.) we shall probably find that constitu- tional barriers as they now stand will greatly interfere with the erection of very satisfactory models for such government. The Short Ballot for Counties In the bill that was proposed last year by the New York Short Ballot Organization the attempt was made to adapt the revised scheme of county government to the provisions of the present Constitution of Xew York State. It was necessary to retain all the constitutional ofiicers and to provide for their election as the Constitution required. These constitutional officers were the judicial officers of the county, the board of supervisors, a sheriff, a county clerk, a district attorney, and where the voters so elect, a register. There is grave doubt as to the wisdom of electing all these officials. I fail to perceive, for example, the necessity of electing a sheriff by popular ballot. I think the office of sheriff is going out in time. The coroner is surely going to be abolished very soon, and the sheriff will shortly afterwards follow him. N^ew York city will probably be the first to get rid of its sheriffs. It will retain its police. I doubt very much if Xew York city w^ould think it in any measure the part of wisdom to elect its police com- missioners by popular ballot, or its fire chief, or its commissioner of correction, or any of the heads of the big departments now ap- pointed by the mayor. There is no argument for any real logical teuability, that I have seen, as to why the sheriff should not be ap- pointed to his office either by the county commission (in a com- mission govermnent count}^) or by the chief executive officer of such a coimty (a county manager) in much the same manner as the police commissioner is appointed in a large city by the mayor. It is quite possible that a wisely organized system of either State police or county police would obviate the necessity of having a sheriff. Except for court duties, there appears to be nothing that the sheriff" does which could not be attended to with much greater efficiency than he now shows in such duties by a State police or State constabulary, whichever term may be more ac- ceptable. The chief objection that I have heard to the State con- stabulary is the objection of labor unions, who seem to feel that such a force is a powerful agent of the devil placed in the hands of the capitalists for the suppression of the laboring man. In other words, because the state constabularv of Pennsvlvania verv I] Papers on Special Topics 19 ably and very efficiently quelled labor riots in that state, the labor unions will have none of them. The fact that the state police there were impartial and protected the rights of the laborers themselves as well as the capitalists, seems to have very little effect upon the minds of the unions. Of course it would be necessary in studying this question to examine into the validity of these objections to sustain any just claims of the labor unions and to reveal clearly wherein their objections are without foundation. The relation of the sheriff's functions to electoral control, and the weighing of such functions in the balance with those of a State police or a State police with county control is a very important matter to be considered in the reform of county government. I see no objection, either, to the appointment, instead of the election by popular ballot, of the county clerk, the county register, the county treasurer, the county comptroller or county auditor, where an auditor is chosen instead of a comptroller. Under a small board of directors with a county manager these and other officers could all be appointed by the manager, who should be em- powered to exercise great freedom in searching any part of the country to obtain the most desirable men, who should select the best that lie can obtain, who should promptly get rid of the in'com- petent and inefficient, and who should himself depend for his tenure of office upon the ability with which he conducts the man- agement of the county. Subdivisions of the County- There is undoubtedly a great deal to be studied as yet regard- ing the relation of county government to township, school dis- trict, village and city government. We have been studying county government detached, county government as a separate entity. Of course, in any process of analysis it is necessary and wise and scientific to detach from the various compounds in which it is found the element under examination. Following that scientific principle, many of the members of this Conference have been trying to detach the county as such from the town, the State, the educational departments, etc. — to precipitate it out of the mixture, as it were, by applying various reagent principles. It seems to me, however, that when the country is thus separated, we have left out of the problem many important elements ; we have put out of sight many of the most important relations which the county sustains. If we then build up a county government without these 20 County Government [Part before us, while we can construct one that is simple, scientific and direct — a perfect model — it wdll, when applied, lack many of the essentials to adapt it to the other local governments with whose functions the county is closely intermingled. In any s^yeeping reform, therefore, we must consider all the elements concerned. AVe must study the township and its rela- tion to the county in the matter of the levy and collection of taxes, in the matter of equalization of assessed valuations, in the matter of an auditing control of township finances, township expendi- tures, township indebtedness, etc. ; in the matter of the registration of instruments for the transfer of property and of the custody and preservation of such records; in the matter of demarcation of jurisdiction as between town and county ofiicials, whether such ofiicials are primarily executive, legislative or judicial. Studies of the same character and scope must be made in relation to village government and in relation to the various smaller municipal districts, such as schools, water districts, fire districts, sewer districts and a multitude of such smaller cor- porations. I doubt very much if county governmental reform can be carried through without reforming the governments below it. I would make as my chief recommendation to this conference that it be urged in the Constitutional Convention to leave the Legislature free to reorganize upon whatever plan may seem wisest the entire scheme of local municipal government. ADDRESS : * ^ADMINISTRATION OF COUNTY CHARITIES ' ' V. EvEEiT Macy, Superintendent of the Poor, Westchester County The State Poor Law, under which the counties operate, was enacted some 130 years ago and has been amended and inter- preted by the courts most every year since it went into force, until it is now a mass of contradictory and unworkable statutes. The more or less uniform rural conditions that existed throughout the counties of the State at the time the law became effective have long since passed and have been succeeded in many counties by most complicated and diverse conditions. It is only by central- izing control and focusing responsibility that either honesty or eflS.ciency can be obtained. Yet, in our county government we I] ■ Papeks on Special Topics 21 seem to have gone on the theory that the more responsibility was divided, and the more duties overlapped, the more honest and efficient an administration wonld be. Multiplying the number of unimportant elective officers results in little good and much waste and confusion. This cannot be better exemplified than by the situation created by the Poor Law in my county. The theory upon which the law is based, that each town in a county shall elect its own poor officials, is destruc- tive to all efficient and intelligent administration under modern conditions in Westchester. The county superintendent of poor has under his supervision and direction: A. The county almshouse and hospitals. B. County poor needing relief in the localities in which they live, known as '' Outside Kelief.'' C. The dependent and delinquent children who have been com- mitted to institutions. In addition to the superintendent, the law provides for the election of two overseers of the poor and four justices of the peace in each town ; the latter, as well as police magistrates and judges, are given the power to commit children to institutions. In Westchester county there are nineteen towns, twenty-five villages and three cities, thus making over 130 elective officials empowered to deal with the poor. All of these officials except the superintendent of poor, are elected locally for varying and short terms and are responsible to no one. Division of Responsibility The law ingeniously divides responsibility so that the super- intendent has no power over the admissions to the almshouse or hospitals or of children to institutions but only the negative power of discharge, while the local committing officials have little con- trol after the adult or child is committed. This often results in setting up an endless chain of commitments and discharges, for, as fast as the superintendent discharges an adult or a child the local Oxfficial may recommit. The superintendent is on a salary 1)ut practically all the over- seers are paid on a per diem basis, and the justices of the peace are paid a fee for each commitment. If an overseer issues an order for groceries or signs a commitment, he can collect his two dollars for a dav's work. , 22 County Government • [Part Could ingenuity devise a more absurd and wasteful method of relieving suffering or one where responsibility and control could be more disastrously divided to the injury of the taxpayer and the poor ? The superintendent of poor should not be an elective officer but should be appointed without regard to political affilia- tions. This is still truer of the local overseers. Instead of being elected, they should be deputies of the superintendent and ap- pointed by him. The Superintendent's Patronage The patronage of the superintendent is very considerable, as 26 per cent, of the county expenses of Westchester, exclusive of the State tax, passes through his office. The local overseers are frequently subjected to great local pressure, both political and social, to give relief either in the form of supplies or by com- mitment. If they were not dependent upon the local vote, their actions in each case would be based solely on the merits of the appeal and could be treated in the wisest way without regard to local influences. The superintendent has no powder to retain an inmate if he desires to leave or to punish one for endangering the lives of others. His only course is to discharge the offender and turn him out to prey on the community. As a consequence the winter population increases between 40 and 50 per cent, over the number in the almshouse during the summer. Many men work for eight months in the year for just enough to buy whiskey and shelter, knowing that they will be cared for at public expense during the winter months. In the same way a drunkard or a drug fiend is sent to the almshouse to be straightened up. He receives new clothing and medical care and then goes out when he chooses, only to return again in the same pitiable condition some months later. I have one case where the individual has been committed thirty- nine times. There should be some way by which these men could be made to work on the county farm for a few weeks in return for their winter's board ; and, where those addicted to alcohol and drugs could be restrained and protected against themselves and their labor contribute something toward the cost of- their support. Who Inhabit the Almshouse? Those not familiar with the situation naturally think that the almshouse is inhabited by the old and infirm who, through mis- I] Papers on Special Topics 23 fortune, are unable to support themselves in their declining years. This is true to only a limited extent, as shown by the age given by each inmate admitted to AYestchester county almshouse in the past ten years; 30 per cent, of the males were under 41 years of age and 37 per cent, of the females were under 31 years of age, while over 60 per cent, of both men and women were less than 51 years old. Thus considerable more than a majority of those admitted were still in what should be the prime of life. Many of these young women were committed to the almshouse for confinement, not infrequently returning the next year for the same cause. These girls are not of the prostitute type but are more or less feeble minded and should be protected by the State. When application is made to the State institutions they cannot be admitted, as these institutions are already overcrowded. The county superintendent has no power to hold them against their wish, so they are discharged into the community to rapidly propa- gate their kind. From the above it will be seen that nearly 6 per cent, of the female inmates are still of the child-bearing age. Is it any wonder, therefore, that our dependent classes are on the increase ? I realize that this is not a meeting to discuss eugenics, but do not the above figures show that the problem of our poor is not entirely an administrative one and that it is not sufficient merely to relieve the immediate needs of the destitute? Commitment of Children The greatest injustice to the individual and injury to the State is now done through the haphazard handling of the cases of the delinquent and destitute children. As I have said, the over- seers, justices of the peace, police magistrates and judges can all commit children, and most of these officials have a monetary interest in committing. Few of them have any means of investi- gating cases before acting and fewer still have any training to fit them to deal wisely with either the destitute or delinquent child. The committing of a child is no light responsibility, as we find in Westchester county that the average duration of institutional care for children committed is two years and the expense to the community $300. What is the effect on the children of these two years without a home ? Are the parents better citizens by being relieved of their parental duties to support their children ? It is safe to say 24 ( ■OUMV ( Jo\'l'.lvNMMN 1" I I 'a It llinl. ill \\'('s(cIi(vm|(m* coiml y t?0 pcM* cciil. of llic cliiMicii coinmillcd should nol l)(> iiiniiila iiu'd in i iisl il iil ions :il |miI)Ii(' cxponso hut slionid Ito sii|)()(Mlod, wliolly <>r in |>ail, l»y llioir i'(^la( ivcs. 'I'li(» law slionid |u-o\ido llial one |)('rson in each counly should (mIIioi- |)('rs()n;illy, oi- ihrouLdi dcpulios, he rcsponsihlc loi- all casivs of childicn i(M|nirini;' puhlic care. This would uuilcrially I'l'duco |lu« nnnihcr <•!" childron inainlainod al puhlic (>\|)(Mis(\ cnciMirai^'O |);ilrrn;il ros|Kinsi hi I i ly and, aho\(» all, place iho care ol the child in the liMiids ol ;in cxpciMcnccd person. Sonu> I lid I \ i(ln;i Is iii;i\ oh|e('l lo |»laciiii;- the c;ire of the des|i- tiil(> and del I luiiieiit children in llu^ linnds ot" the same person. It" tlli^; i.'. the cas(> then a ehihlrcirs court tor the ciMinty should he estahlished to |>ro\idt' lOr tli(> del i iitiiieni , and llie destitute cases should ;ill h(«c;ii-ed tOr throiiidi I he sii pen ntendent ot |>oor. This would |»lac(> all children's cases in tln^ Ininds ol' two peo|)|(> instead ol" lli(> l;ir,''v and indeliiiite nninher ii th(> In! ol" l;is| January, althoiiid' the ni;i i nten;inc(> ot' o\-er V onI\ rct'ord ol an\ child was I'ontamed in llii> hills Iroin ilic nislilntions which wci'c r(Mider(>d t"er \ar\iiiu' [x'riods, (>\c<"pt in the cM-c (>! ;i tew childrtMi phiced in |)ri\;il(> homes, 'I'lii* siiperi nleiidcnt li;id no knowh"d!',e of when tin* children W(M'0 comiiiitlcd (U- when d iscli;i riM'd. riu* conditions in W'e^ti'lu^^l (M- coiiiit\ avc so dinerent, owiui;" to its larive hut sc;itl(M-cd popiihit i(Mi MMllcd in tlirct* cili(>s and lw('iil\ li\(> \illa;',cs, ihiit wlinl w.Mihl there he a wise adniinistra- ti\(^ niclhod mii;ht not appl_\ t(> other counties. Centralization Noodod Tlier(^ is no doiihl lleil \ov \\'(>siehesi(M-, with its populati(Mi (»l* ;'>M^(>0(>. |h(> iMiIin^ adminisi r;il i(Mi ot \\\c poor r(>li(H' slu>nld 1m^ centered m the leinds ol' ;i (■(>niniis^i(Mier o\ ('h;iritu\s nnd C(>i' rection, with ih^putuvs located in dill(M-cnl paris (>t llu> ciMinty. As Ion;'; as i;'>(^ tiilicials «'iMiIiiiiie t(> sh.irc^ in llu> rcsptMisihi lit v t'or the poor relii^t', il is nst>less to c\in\M hiin lhiii;r hiil a in;i\innim o( confusion. ;ind ;i miimiiiini ot' cl]iciciic\. NiMliin;': hut a complete rci-iMist met icMi o\ the W^i^v l.aw will vMiahle llu^ counties to intt'llii'.eiil 1\ pr.nide tor their un t'orl unali^ cit i 'ens. J I \'aI'1;HH OS Si'K'JAL 'loi'UH 25 Iti cloHiiijj] I wi.kIi t,o H!i y ;i, Ifiw worrJH fMitsIflc/ my hijl>j<''l, but on ;i, /n;iltcr- t.}i;i(, Jn;iy \n) wortli your Jittf-nfioii. In vi(^r'i(;nr(? vvil.li llio Sl;it- vidc) a iiniforni ^'ovfjrriffKjnt for all f-onntioH, notwitfinta rifling'; tlicj wi'lnly var'yin^'; local <' arnonfj llic ^ 'on-.titul.ion to Huit tin; |;artir'jilar r';rjij);'(;ninnt,H of (•;\(:\\ fonnfy ;iikJ, on tlio othrjr liarifi, tlic. frc^pjont Hf>ocjal Ic^t'ihIh- tion now rcHr>rt*'(| to r(;HiiltH in Ktill fiirtfior '•r,friplif,atin^'; tliC) Hitnation. WonM it not \>c p<».;,il)N; (o flnifiKo tin; Stato ^ 'on.Htitntion ho tinit tlic coiinti'-, r-r,uM l;o claHHilicrj in Kornf? Huc,fi way an tlio citioH ar(; /low claHHili(;(i, an firnt, Hccornl anr] tfiirri cJaHH, anr] tficn provido Hf!Vf!ral c|if>if,(!H in tlio form of ^"^vcrnrnont for (^acJj C/laHH ^ Sur'ji a rnftlififl woiiM fri;il)lf! ('{I'-li rOunly fo moot ItH own nj^jiiircfrifntH ;im'I l;iko r-jirc- of tfiO/ [>rol)lc;fnH arinin^'; from raj^id growth willi'Mit oljhiiMin/.^ Hpc'-ial loginlation ami witliont li;im[)or ing otfif;r r-ounticH. Any c|);in;_'Cv in Ifio Stjito ^ 'onntit ntion nfionhl hr; as Inroad an pOHnij)l(;, Icavin/j tlic (Ictailn to ho (Jotf^rmincrJ latr-.r \>y tlnj LcjgiH- Ifitiiro and oounty antlioritioH. DISCUSSION Mr. (:i))l(l,-. : ho I inidfr t,i(Ki tluil if I wrr-, in WontfJiontor fonnty arni winlicl to hr: Hii[»poflr'(| tli;il I vvouM Imvc I .'50 ohariO/O'H of jotting it '■? Mr. l>rowri : Ych. Ovf-ccr.-. of tlu- poor ;irHi ff,jnmiHHiom;rH of cfni ri ticH arc- Kuppo ffj lo Ix: r-r)mmi M i nj'- ofli'-'T , (,\' (\(;^}(',m\(-,t\lH. 'rfi(5 other- r-onitniff in/' oflircr-H urc for- c\\'\\(\n-\i 'h-ji ri'pMTif . Ilow- (5Vor, W(5 fifi'l \\\fu\ fofrimilf in," for (lo};(;n(i<'-»H'y, In ;iftnal [)rao- tico you w'HiM not h;ivr- \'.',U rhjincr-n^ fait you wouM havr^ a goorl rmiriy (•]\iii\<'.cH. If yon 1i;mI fri'-ndn yon wonhl Inivo no tronhio in gotting cojnmittcrd. Mr. CloHi; fSufjcrviKor Fioni W' - tfh'Hf fr ) : Ah I \ni<\tv.\:\\i(\ thf! working of the I'oor Liiw, hefor-r- son ycc<-'\v<'. uuy aHHiHlariff* you havr; to prove? finit yon havo r<;Hi(|r'f| in tin; town for a certain longth of firrif. ( 'f,rt;iinly fjoforc? you were commitffid you wouhl have to prove residence; if yon conhl not fjrovr- it yon wonhl ho rotnrried to the town yon hist, cjirrn^ from. 26 County Goveenment [P^rt Mr. Brown : As a matter of fact, a person who has not applied for nor received relief in the town in which he is resident may apply for and receive relief in another town in the county. To illustrate, I had the case of a man resident in another county in the State who came into Westchester county to work. He became crippled in Westchester county, ran out of funds and has applied for relief in Westchester county. He was committed to the alms- house by the local officials. Such cases, if they have been in the county for less than ten days, are county charges. We tried to have him removed, but was informed that that could not be done ; we would have to prove that he was poor before he came into the county and was brought there as a poor person. Xov^^, ** poor," in that sense, means that he had applied for and received public relief in some other county. It is true that you can be in a county only an hour and receive public relief, but then you are paid for as a county charge. AVhat the gentleman has mentioned is town relief, and we have to distinguish between the tov\'n and county poor. If you stay in any town in the county for, I believe, a year you have residence in that town and that town supports you in the almshouse. Your maintenance there is not charged to the county. But if you have no residence in a town you are paid for out of the county funds. Mr. Winterstein: I believe that the Poor Law, if anything, should have the attention of the Constitutional Convention. I had a veiy amusing incident in connection with the Poor Law. I questioned a bill for supplies for a poor person living in Amster- dam. I took it up with the commissioner of charities and was informed that this person had not lived in Amsterdam quite a year, but just prior to his going there had been furnished supplies by the city of Schenectady. It came to me then that we can continually furnish a person who has been a resident of an outside city for five years or more, or, in other words, indefinitely, if we supply him one year before he goes to another town. Adjournment. I] Papers on Special Topics 27 SECOND SESSION Saturday Morning, November 14, 1914 ADDRESS: "TAXATION AND COUNTY GOVERNMENT IN NEW YORK STATE " Henry J. Cookinham, County Attorney, Oneida County For the purpose of government, which means for purpose of raising and expending money for the advantage of the people, we have in this State and within its counties many units or dis- tricts. ]Many of these districts are included within others and many overlap each other. Each has certain officers and certain powers of local government and support. Consider a typical ISTew York county, my own, containing 2 cities, 26 towns, 19 incorporated villages, 23 special districts and 355 school districts outside of the cities. There are more than 400 bodies, composed of more than 1,200 persons, with power to fix values, to assess for purposes of taxation, and more than 400 collectors of taxes. The county and each one of the other 425 districts mentioned has power to raise money by taxation for its own purposes. Under certain limitations each can raise w^hat it desires and can say by whom and for what the money raised shall be expended. The tax problem, however, relates rather to the questions, from whom, in w^hat manner this money shall come, than to ques- tions of expenditures. It is conceded that moneys raised for the benefit of a district should be raised in that district and that there should be a uniform equitable apportionment of obligation among those benefited. It is the policy of our State to measure this obligation by property owned by the individual and, by recent law, to charge this obli- gation upon the property rather than upon the individual. This necessitates a determination of values or an assessment as the basis of taxation. It is obvious that no one's proportionate share properly can be determined unless a fair and just valuation is placed upon the property which measures the share. Few tax- payers feel aggrieved if they know they are paying no more than their just proportion of the cost of government. . Duplication of Assessments In our scheme of assessment lies the basic reason for dis- satisfaction. 28 County Government [Part To fully realize this it is necessary to know just liow oiir as- sessments are made. In each school district the trustees have power to assess for school purposes. In most of our special districts the special tax is levied upon the valuations fixed by town assessors. Our cities make their own assessments. Our villages have power to make theirs, and usually do so, though in some instances they take the values as determined by the town assessors. The valuations in each town are determined by the town assessors. The valuations for the purposes of State and county taxes are determined by a so-called board of equalization, consisting of the board of super- visors or persons appointed by it. This so-called equalization consists simply of adding or subtracting certain percentages to or from the total valuation placed upon the property of a town by town assessors. It is, in fact, assessment by towns and amounts to a re-assessment of ever}- piece of property in the town. (This equalization is too often in personam and not in rem.) A man, therefore, may have property in a school district, in special districts, in a village, in a town. This property may be valued by different bodies with powder to assess at two, three or four different values in the same year, and then through county equalization a fifth value be placed thereon. Inequalities This method of assessment is radically wrong and results in injustice, unfairness and inequality. If the value of certain prop- erty is $1,500 for the purpose of village taxes it is worth that amount for other taxes. It is ridiculous to have the same piece of property assessed by several different boards of assessors in the same year, often at different values, and different taxes charged upon these different values. Is there any particular object in this multitude of assessments ? Does any thinking man believe that he gains anything by employing several different ofiicers to value his property for several different tax purposes in the same year ? Does the fact that it is so valued inure to his advantage in any way? As far as village, city, school and special district assessments are concerned no one but the taxpayer within these units cares whether the assessment is high or low, and he only so long as it is equitable between individuals within the unit. The power in these units to assess, however, means duplication of officials I] Papeks ox Special Topics 29 charged with the same functions, duplication of effort and waste of time and money. As between towns, however, each town in interested and prop- erly so, in the valuations placed upon property by the town assessors of other towns, because each town has apportioned to it such share of the State, judicial and armory district and county taxes as its value bears to that of the other towns within the county. This is the reason for the undervaluation of most towns. The dread of an increase by county equalization tends to cause town assessors to place value so low that even if increased by equalization the town still will escape some of its fair share and burden. Equalization a Joke! Equalization as generally practiced is an abomination, a joke, a cover for deals, for trades, a means of purchase and sale, in its result most unfair and unjust, based on the assumption of accom- plished perjury, and in itself the chief cause of the perjury. This condition will exist as long as we continue to allow the valuations to be made by assessors representing less than the whole unit which bears the tax. If we must have county assessors, which boards of equalization are, let us have the real thing, a real board, elected by the people of the county for long terms and well paid, composed of men pre- sumably expert and skillful, familiar with property and with values, of good judgment and honest purpose, whose sole business shall be on some proper basis to value the property of the unit they represent. Assessment by this county board could not seriously affect the valuations for town tax purposes, even assuming that whole towns were increased or lowered. It is said that such a board could not examine all the parcels in the county and could not know their values; that a local man only can do this. It is true, perhaps, that a local man does know the property and its value better, but if he keeps the fact concealed, as many of our town assessors do, there would seem to be nothing in the argument that the county assessors might not be able to arrive at and state actual exact values. I would rather that a poorly informed man honestly should endeavor to arrive at an accurate determination than that a knowing one should endeavor not so to arrive ; the latter certainly will not arrive, but the former may. 30 County Government [Part Town assessors, as is well known, usually divide tlie town into portions, each taking to assess the portion in which he lives. Human nature is such that few men desire to contribute more to the public than their just proportion. There is no doubt but that an assessor will not overvalue his own property; in fact, some- times, perhaps, he imdervalues it a little. If he should chance to do this, then certainly he can not have his neighbors say that he is getting any the best of it, so down come his neighbors' assessment to correspond. We have, then, possibility of one inequality between individuals in the portion of the town assessed by each assessor arising from poor judgment, local favor or otherwise; possibility of inequality by reason of each of the town assessors using a different basis of valuation for his district; probability of inequality betweeii towns by reason of the apportionment of large amounts of taxes by towns and the hazard of equalization, and probability of fur- ther inequality by reason of improper and unfair equalization. How to Eliminate Inequalities of Assessment The chance of inequality between individuals cannot be avoided, but can be lessened by removing the assessment from local in- fluences, fear, favor, affection, prejudice or hope of reward. The chance of inequality between portions of the same town can be avoided by removing local divisions and influences. The certainty of inequality between towns can be removed by not assessing by towns. The chance of inequality by reason of the influences affect- ing the usual equalization between towns can be removed in the same manner by not assessing by towns, of course, which dispenses with the necessity for equalization. Assessment therefor by a county board removes most of the chances of inequality and leaves practically only one, errors in judgment on the part of the person examining the property, and perhaps in some isolated cases a second, personal favor to some individual. Inequality of assessment is the most difficult tax problem to solve. Exorbitant and extravagant expenditures or misappro- priation of public funds affect all taxpayers alike. All rise in protest and solve the problem quickly and with certainty. Ine- quality of assessment falls on the few, on the individual, and does not therefore raise a general protest. It amounts to a hidden unequal enforcement of the law and its victims can do little. I] Papers on Special Topics 31 Assessment by County Board Proposed Aside from the question of deliberate undervaluation by town assessors, which they themselves admit, there are other reasons for the establishment of a county board. The ministerial duties could be better accomplished. The rolls would be more accu- rately prepared and would show the necessary valuations for the spreading of the tax. Average men and many men well above the average, as are many of our town assessors, are very prone to mistakes of figures. One must not only have the natural aptitude for figures, but must be continually working with them to be accu- rate. This is not the condition with town assessors. Hardly a roll can be shown in which there are not mistakes in the trans- cribing or transposition or addition of figures. 'No man can do well without the proper tools with which to work, and in few towns is that most essential and necessary assessors tool, a tax map, furnished. It is little wonder that so many descriptions of parcels are faulty and so many parcels omitted entirely or doubly assessed and taxed. The wonder is that town assessors do as well as they seem to do with no definite fixed or even approximate metes and bounds or measurements to guide them. Now that the law provides that the assessment and levy is against the property and not the person, it is absolutely necessary that parcels be described accurately. The establishment of a county board of assessors would mean, of necessity, the employment of skillful clerical assistants, the preparation of tax maps and the adoption of systematic methods. Most discussions upon the subject of assessment to which I have listened have dealt entirely with suggestions for supervision of local assessment and with schemes for re-assessment and review. These discussions are all based upon the assumptions that few local assessors have any basis or unit of value by which to meas- ure; that their valuations are largely guess work, influenced by obligation to useful friends and neighborly feeling; that they universally undervalue property. It is conceded by all, even the assessors themselves, that the assessment does not state the actual value, ^o doubt if one has typhoid it is wise to endeavor to effect a cure, but it is wiser to inoculate against the typhoid in the first place. So with assess- ments, it is wiser to strike at the root of the trouble, the original assessment, rather than on the correct assumption that the origi- nal assessment is erroneous and inequitable, to attempt to cure it 32 County Government [Part by supervision, or so-called equalization. There is but one way to effect a cure and that is to permit but one assessment, and that by a body representing the largest unit, the county. By the estab- lishment of a county board of assessors clothed with sole power to fix values for all tax purposes and by apportioning the cost of government, all kinds of taxes, upon a single valuation, is the indi- vidual relinquishing any of his rights, liberties or privileges ? He assuredly is not. He is receiving the benefit of expert judgment and opinion, and the measure of his liability is definitely fixed with greater equity to him and to his neighbor and at a less cost. Confusion in Classification of Property for Taxation Purposes To add to our confusion we have laws which charge a tax levied for one purpose on one class of property and for another purpose on another class. State, judicial, district and armory district taxes, general county and town taxes, are charged upon all prop- erty, less all exemptions. Taxes raised for highways, except money raised for the maintenance of town roads and of bridges Avith a span of less than -^Ye feet, and taxes for schools are charged upon all property, less all exemptions, except pension exemp- tions. Taxes raised for the town roads excepted above are charged upon all property outside incorporated villages or cities, less all exemptions, except pension exemptions. Compensation to the town health officer is charged upon all property outside incor- porated villages and cities, less all exemptions. There seems to be no particular reason for charging pension property with high- way and school taxes only. Why not make its exemption a per- centage of the entire tax ? To add further to our confusion certain of these taxes must be raised upon the value of the parcels as assessed by the town as- sessors, and certain other of these taxes must be raised by appor- tioning the total sum to be raised for that particular tax among the towns according to their valuation after equalized. In the first class are moneys raised for general town charges, for town high- ways and the $50 per mile for maintenance of State and county highways. In the second class are direct State taxes, judicial and armory district taxes, general county charges, county share of the construction of county highw^ays. I call attention to these classifi- cations of property and taxes (and I have not referred to city, vil- lage or special district taxes), simply to indicate more clearly the complexity of our tax system. I] Papers on Special Topics 33 Under our system the sum to be raised for county purposes is determined by the board of supervisors, for town purposes by the town board, for city, viUage, school and special district purposes by the appropriate body of the unit. Direct State, judicial and armory district, town and special district taxes are levied by the board of supervisors on certificate from State, town or special district officers. City, village and school taxes are levied by the appropriate body of those units. There may be some reason in city or village taxes being levied by city or village officers, but there is no reason why school district taxes should not be levied by the board of supervisors the same as special district taxes and at the same time, and collected by the same officers. There is no time to discuss our district school system, though to any one at all familiar with conditions some of its faults are conspicuous, both from an educational and taxation viewpoint. There are more than 10,500 such school districts in the State, there being from five to thirty or forty in each town. Some dis- tricts drawing public money maintain schools for tw^o or three children. The annual expense per pupil varies from $6.97 to $67.44. The assessed valuation of some entire districts is as low as $7,000. In some districts there are not enough persons to fill all the school district offices. There is seldom any progressive system of instruction followed. For years the State Educational Department has been recommending a change. School Tax System Hopeless From a taxation standpoint our district school system is hope- less. Its chief fault is obvious; the minuteness of the unit and the remedy clearly is the consolidation of these small units into larger. The great multitude of little districts each with assessing and taxing power, each collecting its taxes and as many taxes in arrear as it desires to levy, calls for a multitude of officers, many of them totally incompetent, and makes it almost impossible for a non-resident taxpayer to keep any accurate account of school taxes or to pay them, no matter how much it may desire to do so. One corporation in the State is assessed in more than 4,500 school dis- tricts, and is continually at its wits end in an endeavor to find out how much it owes so that it may pay. Last fall it wrote me sending me a list of more than forty school districts in my county, saying it could not find out what is owed in these districts and 34 CouxTY GoYEENMEis^T [Part requesting my assistance in ascertaining the amounts so that it could pay. Why not consolidate all the districts of a town, create a town board of education and raise school moneys as an item of town tax ? This scheme has the endorsement of the State Educational Department and the State Tax Department. This is followed in other States with entire satisfaction ; why not in Xew York ? Our present system is based on the Act of 1795 and is about as appropriate to present day conditions as the Militia Act of 1792, w^hich continued in force until ten years ago and provided that each able bodied man should be constantly provided with a " good rifle, shot pouch and pov/der horn, twenty balls and one- quarter of a pound of powder," and that " each officer shall be armed with a sword or hanger and spontoon." The town assessment rolls having been completed by the town assessors and presented to the board of supervisors, and the equali- zation between towns having been made and the proper officials of towns and special districts having determined the sums to be raised and certified the same to the board of supervisors, the board then is supposed to verify the rolls and prepare tables of values, etc., to apportion certain taxes between towns, to compute necessary ratios for charging the different kinds of taxes upon the property liable therefor and to state on the rolls the amount of each kind of taxes each item of property should pay. The Need for Trained Assessors It is absolutely impossible for any one who has not made a careful study of the tax laws and who is not to some degree at least an accountant properly to do this work. I have yet to see a tax roll upon which the taxes are spread in compliance with the statute and upon which the diff'erent classes of property are charged with the taxes legally chargeable to them. I have yet to see a tax roll "which states the several kinds of taxes separately, as the statute requires. I quote from a report by the State Comp- troller's Department : '' Examination of the accounts and fiscal affairs of the several municipalities in the State made by this department * ^ ^ shows that in not a single county have taxes been levied and col- lected in the exact manner prescribed by law." What a commentary on the administration of the laws of this great State! I] Papers on Special Topics 35 All the work of computation, etc., is purely of a ministerial nature, and to be accomplished accurately and quickly requires expert knowledge of the requirements of the law and also skill in mathematics. The board of supervisors as such has neither the legal knowledge required nor the skill, and its members indi- vidually either cannot or will not actually do this work. The result is that the board or its members ordinarily employ some one not an officer and under no public obligation or responsibility. This results almost always in an illegal levy against individuals assessed, for the reason that, though the accountants employed to make the computations may do their work well, yet they seldom have any knowledge of the laws applicable and charges are erroneously made. It seems most unwise and improper to require that this purely ministerial work should be done by the board of super- visors. This is the work of expert accountants familiar with the tax laws and should be done by such. It is properly comptroller's work. So far as I have been able to discover the county comptroller is a fifth wheel, not through any fault of the man in office, but through a legal misconception of the proper functions and duties of the office. True the county comptroller acts as a check upon the -board of supervisors in the audit of bills, but this only results in a divided responsibility. Either permit the board of super- visors or the comptroller to audit bills, but not both. Require the comptroller to be the expert accountant of the county, charged with all computations involved in all county fiscal matters, instead of simply an auditor. The town rolls having been extended and adopted the board of supervisors then attaches its warrant, directing the town col- lectors to proceed with the collection of the tax. Besides these town collectors it should be remembered that there are also city, village and school district collectors. These town collectors receive a compensation of 1 per cent, from each taxpayer in addition to the tax, if paid within thirty days. If paid to them after thirty days they receive 5 per cent. If the tax is not paid to the col- lector, on returning his statement to the county treasurer he receives 2 per cent, on the amount unpaid. School collectors receive about the same compensation. Form of Compensation Promotes Inefficiency This form of compensation seems devised rather to promote inefficiency and cause the taxpayer annoyance, than otherwise. 36 County Government [Part AYliy should a collector make any effort to get in the tax when delay multiplies his gain? Why should a penalty on the tax- payers' misfortune or delay be a premium on the collector's luck or inefficiency ? The amount of fees received by the tax col- lectors of this State is little realized. It is estimated that in the up-State counties the school tax collectors alone receive upwards of $600,000 per year. We have twenty-five or thirty school tax collectors in a single town. Why cannot a single collector in almost any town collect all kinds of taxes due in that town ? Why should all these collectors be elected ? Very often men are elected who not only cannot write a legible receipt, but sometimes who cannot even obtain a bondsman. I know a case in which a town elected a certain town collector, and the man so elected could find no one in the town, not even the man who nominated him, to go on his bond. In few counties does the taxpayer receive any statement of the amount due or any receipt that gives him any idea of what it is all about. He does not know how much of the sum he pays is town tax or how much county or State tax. He receives nothing to give him any intelligent idea of the detail. All he receives is a meaningless receipt labeled '^ 'County Tax, 1914," for so much money. It is often undated and usually contains no description by which the property taxed can be identified. Though labeled '^ County Tax," as a fact the county tax usually is less than one- half of the amount he pays. It is a constant wonder that the tax- payer meekly will accept this receipt and, year after year, pay his '' County Tax " without the slightest idea of what he is pay- ing. Except in matters of taxation, it is not our general custom to pay bills for ^' goods sold " without knowing the items thereof. On the adoption of the tax rolls by the board of supervisors, the rolls should be turned over to the county treasurer, who should send to every taxpayer a detailed statement describing the prop- erty assessed, stating the amount of the assessment, the amount of each kind of tax charged upon it and when and where it is payable. County Treasurer as Receiver of Taxes The county treasurer should be the receiver of all taxes payable within the county. He should appoint deputies to sit in various places through the county and receive the taxes. All moneys col- lected should pass through his office, and his receipt should clear a taxpayer of all taxes of all kinds for the year. The moneys I] Pa PEES ON Special Topics 37 collected should be paid over by the treasurer to the proper districts. Sales for unpaid taxes should be had by the county treasurer and by him alone, not for any particular kind of tax, but for so much gross taxes in arrears, without regard to the nature of the tax. This would avoid the uncertainty of title acquired through separate sales for different kinds of taxes and would tend to strengthen tax titles, now weaker than water, and save the tax districts harmless through free bidding. Our present system allows three assessments of property during the year, three levies, three times of collection and payment to three different collectors. This system has demonstrated the impossibility of efficient and economical administration. Following these suggestions for betterment, we would have a single assessment made by representatives elected from the largest unit involved, the county, a determination of the necessary sum to be raised in each unit by the proper officers of that unit, as now, a certification of these sums to the board of supervisors as repre- senting the largest unit, a single levy of all these sums by the board, all computations, etc., all ministerial work performed by a responsible official expert, a detailed statement rendered each taxpayer, a single receiver of all taxes, a single receipt therefor and a single sale for taxes in arrears. These ideas are not new nor untried. Many States have for years worked practically along the lines suggested. Our customs and ways are ancient, crude, inefficient and ex- travagant. Let them go to an honorable grave. Let us follow the example, the successful systems established by our younger sisters in the west — one assessment, one levy, one collection. ADDRESS: " THE COUNTY AUDITOR " Geo. S. Buck, Auditor^ Erie County The work of auditing claims against the county is provided for in three ways by the general law^s of the State of Xew York: First, by the board of supervisors ; second, by auditors appointed by the boards, and third, by comptrollers elected from the county at large.* * In the County of Erie the auditor is elected, at large and his powers and duties are derived from a series of special acts, part of which are of earlier origin than the general act providing for county auditors. County Government [Part It is noticeable in reading the statutory provisions that all powers of auditors or comptrollers are only a partial delegation of powers of the board of supervisors. In other municipal gov- ernments it is usual for the auditor and comptroller to be supreme in their field, but in Xew York State counties the auditor is little more than a clerk and the comptroller has but a partial veto over the final power of audit which rests with the supervisors. The tendency of legislation has been to leave the real authority with them. I propose to present the auditor's side and show the facts that have come within mv obsen^ation in the hope that you will feel that a county comptroller or an auditor is able to be of more use if given the same chance as in other municipal governments. But before going into this matter further, let us examine more in detail the statutory provisions. The general County Law (chap. 21 of the Consolidated Laws, art. 3, § 12, par. 2) gives the boards of supervisors the right to audit all accounts and charges against the county, and later (§ 21) provides that no account shall be paid unless itemized and accompanied by an affidavit that the items are correct, that the disbursements and services charged have been in fact made or rendered and that no part of the claim has been paid or satisfied. The boards of supervisors may make such additional regulations and requirements (§25) concerning the keeping and rendering of official accounts and reports of its county officers and the presen- tation and auditing of bills as they may deem necessary for the efficiency of the service and the protection of the interests of the public. Chapter 152 of the Laws of 1910 authorizes the board of supervisors throughout the State to appoint a county auditor, to fix his term of office and salary and also to direct him to act as the county purchasing agent. The act then provides that the auditor shall pass upon all bills of expenses of the various county offices and departments, and when so audited they shall have the same force and effect as if audited by the board of supervisors and shall be paid by the county treasurer upon the certificate of such auditor in the same manner. The board of supervisors has the power to prescribe the form and manner of presentation of bills to the auditor, the method of keeping a record of such presentation and the action of the auditor thereon. This act w^as subsequently amended by chapter 384 of the Laws of 1913, wdiich gave the boards of supervisors which had appointed auditors the I] Papers on Special Topics 39 right to exclude from their jurisdiction classes of accounts which any such boards might select. These acts further provide : '' In case of refusal or neglect of such auditor or auditors to audit any bill presented for audit for the full amount claimed, the claimant shall be unprejudiced by such refusal or neglect and shall have the right to present the same to the board of supervisors for audit." This means that the auditor is little more than a clerk, for if he cuts an account an appeal will at once be taken to the board from his decision. The auditor therefore has no real power unless backed by a board which is willing to give him a free hand. County Law on the Comptroller The general County Law (§§ 234-239a) provides that by a referendum the people of any county may decide to have a comp- troller, to be elected by the people. His duties include that of auditing claims, and in case he rejects or modifies a claim it takes a two-thirds vote of the elected members of the board to over-ride his veto. In Erie county the office of auditor is regulated by a special act which copies from the general County Law all the duties of audit laid upon a comptroller, and adds the general duties of a comp- troller plus the obligation to keep a check over the inventories of all departments and to ^^ superintend the financial affairs of the county of Erie pursuant to law and the resolutions of the board of supeiwisors." I am told that ^N'assau county has a comptroller and that Oneida and Schenectady have auditors. In the rest of the counties the auditing is done by a committee of the board of supervisors, and the necessary bookkeeping is attended to by the clerks of the board. For eight years I was a member of the Erie county board of supervisors and for nearly three have been the county auditor. From talks with expert accountants who are familiar with county affairs throughout the State and from my own personal experi- ence, I shall try to point out how these provisions of law work in practice. Failure of Committee System of Audit In rural counties, when the auditing is done by committees of supervisors, aided perhaps by the clerk of the board, there is a general lack of knowledge of accounting, and the looseness of methods are such that there is large room for waste. The super- 40 County Government [Part visors are frequently keen men and can handle a single item of expenditure pretty well, but tliey are so lacking in knowledge of the m'ethods by which the facts of the business they are handling should be collected and presented that their judgment has no chance to be- applied to the work in hand. ^o doubt you are raising the question in your minds whether an auditor cannot just as well be appointed as elected. That depends upon several factors. In the first place, it is not feasible to have the same kind of organization in a small rural county as in a large urban one. In the smaller rural counties it would be best to appoint the auditor. He could not be paid much of a salary, and for a limited amount of money a better man can be found by appointment as a general rule than can be secured by election, because the capable man will not waste his time over an election. The auditor thus appointed should hold office for a definite term, say four years, with powers to approve or reject claims without an appeal to the board from his decision. Let the courts have the power to review his decision, as they now review the decision of the board of supervisors. It is only fair to the auditor to give him some real power. He must assume respon- sibilty for his acts in any event, and where a board both appoints him and may repeal any decision he may make, he must in his work carry out what he knows to be the idea of the board, although the board may afterward say that what they did was on his recom- mendation and that he, not they, was to blame for some audit open to criticism. I believe that all auditors should have the power to act on claims with no appeal from their decision except to the courts. More Power Needed by Auditors It is a difiicult matter many times to get a line on prices. If I call up some merchant and say the Erie county auditor wants to know the market price for his goods at a certain time, he is at once afraid that some dealer in the same line will criticize him for not standing by the trade, with the result that it is impossible to get anywhere near the real prices. It is necessary to resort to all kinds of subterfuges to try to get at them. Sometimes a dealer will give the actual prices, but upon the condition that the infor- mation is confidential and not to be used in public. Information of that kind is of little value, because when an appeal is taken from my decision I must have facts to give the claims committee I] Papers on Special Topics 41 of the board. I cannot give them confidential information. They must know who savs that the price is unfair. As the committee and the board are always far more liberal than I, it is discourag- ing to fight claims before them. I may know what is fair, but to prove to the satisfaction of a committee that my decision is a just one is difficult and often impossible. Let me point out right here that a good purchasing agent can lighten wonderfully the work of the auditor. As auditor I can- not get a line on prices, but if I can say that I want to make a purchase there is not the least difficulty in getting a quotation. A good purchasing agent can reduce the w^ork of the auditor in all supply items to the simple task of checking bills against contract prices on file in his office. Let us return from this digression to consider the factors on which rest the decision of whether to appoint or elect the auditor. The larger urban county presents a more complex problem. There is more need to provide for checks and inspection than in a smaller rural community, where everybody knows what everybody else is doing. Therefore in large urban counties I should favor the election at large of a comptroller because of his value as a check on the accounting of all departments and the buying and receiving of supplies. Perhaps this general opinion of the usefulness of comptrollers can best be illustrated by some personal experience. How Stealing Was Stopped in Erie County The enlargement of the powers of the Erie county auditor to those of a comptroller arose from stealing, which occurred in the treasurer's office. A firm of expert accountants were employed to go over his books and to make recommendations for the general improvement of the accounting methods of the county. This firm pointed out that there was no check over the treasurer except annual examinations, and that this was too long a time for so important an office without some outside oversight. Let me say by way of explanation that where the duties of a comptroller and treasurer are properly divided the former is the keeper or comp- troller of the books, while the treasurer is a cashier with only such accounts as are necessary for those duties. At the beginning of the fiscal year the comptroller delivers to the treasurer the tax rolls and charges him with the total tax levy. At the end of the fiscal year the treasurer must account to the comptroller for enough cash and unpaid taxes to equal the amount on the rolls 42 CouTv^TY GovEEXMETCT [Part* with which he is charged at the beginning. This firm of expert accountants recommended that somewhere the power of a comp- troller should be given to some official who should be responsible for the general control of all county accounts. They recom- mended forms to be followed by all departments. It soon became evident to the finance committee of the Erie county board of super- visors that it was useless to recommend the installation of new accounting methods unless there was some one on the job to see that they were followed. Hence it secured the passage of the necessary amendment of the auditors' act. Inspectors for Quality and Quantity of County Supplies Soon after taking office it seemed to me that an auditor who sat at his desk and accepted the certification of department heads as to what and how much was received in supplies, took a lot for granted. So I persuaded the board to let me have an inspector to visit the various institutions and check over deliveries, articles proposed to be sold, repair jobs and inventories. As soon as he was set to work it was shown that the stockroom methods were so poor that no checking of supplies with certainty was possible. There was not a stock ledger in the whole county. The installa- tion of up-to-date methods in the storerooms became a necessity that the inspector might do his work. It was also quickly shown that the specifications on which supplies were bought demanded more careful drafting, else it was impossible to determine whether the county was receiving what it had contracted to buy. There are several reasons which make the presence of an outside in- spector valuable. From what was just said, it is seen that careless methods must be changed or he cannot do his work and the new methods are not allowed to relax. His calls are a spur to the negligent and a source of help to the diligent and faithful. Such an employee may not want to complain himself for fear of incur- ring the displeasure of his superior, but if there is something which ought to be corrected it is more than likely that a way will be found to bring the matter to the notice of the inspector. ^ow, let me give you an example of what may be done by improved methods of store keeping and inspection under the right kind of men. The Erie County Home and Hospital is an insti- tution with a population of between eight and nine hundred dur- ing the period in question. A stock ledger was installed to show a perpetual balance of supplies on hand, and with columns so I] Papers ox Special Topics 43 arrang'ed that variations in the demands of departments were easy to detect. Xothing was issued except upon written requisitions signed by the department calling for supplies. Inspection of do- liveries could be made and checked by aid of the daily balance plus the delivery in question, less the requisitions on file. iVn analysis of the results achieved in five articles alone shows that if the old method had remained in use the county would have paid for meats, butter, eggs, coifee and tea in a single year $5,139.56 more than it did. An exact determination of the showing in all lines has not been made, as it would mean a lot of work, due to imperfect methods in the past, but I believe the total saving for one year would be not less than $17,000. The Auditor and the Budget The auditor should lend his aid to the preparation of the budget. A budget properly prepared is of the greatest value to the supervisors and to the public. It is educative because the functions of each department must be explained. It is a check on extravagance because increases must be justified. The public is not interested in questions of finance as a rule, but it has an active interest in how its money is to be spent, and this interest will grow if the public find that the activities of departments are controlled by their appropriations in the budget. For these reasons it is important that departments be compelled to make true estimates of their needs and to live within their estimates. A comptroller who will insist upon a budget which is easy to understand, which makes ready comparisons between years, which is out in time for public inspection and discussion, and who will work to keep departments down to their original appropriations, such a comptroller is doing a valuable work and ought to be pretty independent if results are to be expected from him. All municipalities have difficulty in keeping departments within their appropriations. Some issue deficiency bonds to take care of overdrafts. In our county a contingent fund is always provided in the budget for such emergencies, but it is too easy to fail to anticipate a need and then ask for help from the contingent fund. I am going to ask our finance committee in the future to add to the appropriation for each department the total advances in the pre- ceding year from the contingent fund. This will call attention at budget making time to wdiat it actually costs to run a de- 44 County Government [Part partment, and I think will be more effective than any number of resolutions directing departments not to overdraw their appropriations. Should Supervisors Appoint Auditor XoWj let us suppose counties to be managed by a board of three supervisors elected at large, with power to appoint all the other executive and administrative officials. The auditor in small counties and the comptroller in large ones should be a check upon all departments through audit of claims, examination of books, inspection of supplies, inventories and preparations and allow- ance of the budget. The appointees of the board of supervisors will reflect the wishes of those who appointed them. It will be done consciously and unconsciously. It is simply inevitable. The inspector, whose orders come from a chief who looks to the same chief as the buyer, will not be so critical of the work of the buyer, because he will feel that what the buyer has done must reflect the wishes of those higher up. Of still more importance will this tendency be when the control and checking of all financial operations is centered under one general management. For the comptroller's department to criticize the treasurer's department would be unthinkable because no administration would furnish political capital against itself. To summarize the Avhole situation, the comptroller stands in the position of a censor of all other departments, and to make him an appointee of the board of supervisors would rob him of his independence and his chief use- fulness. It may be that in case of county government by a small board, if the county treasurer were appointed by the board as a whole and one of its members was made responsible for the comp- troller's department that the value of that oflicial would not be impaired, because he would be individually responsible to the public for a distinct class of duties. Short ballot government is coming. The tide is running that w^ay in the State, in the cities and in the counties, but it remains to be decided how short the ballot shall be. I earnestly hope that some facts have been presented to create the opinion that where there is need of a county comptroller it is most important to safe- guard his independence. Mr. Buck added: I believe it likely that this coming winter Erie county will be in the Legislature with an act asking an appropriation to create a board of assessors for Erie county. I] Papeks on Special Topics 45 DISCUSSIOIST Mr. Caetwright : What is the total cost of the auditors' office, including assistants, in Erie county ? Mr. Buck: About $10,000. We have saved the county any number of times that amount. Mr. Cartweight : Another question. When you speak of an application to the Legislature for a county board of assessors, will that be a separate movement from the effort of the county to get a new commission ? Mr. Buck: Yes, the situation in Erie county is peculiar. Eour-fifths of the population is in Buffalo, yet the board of super- visors is equally divided, twenty-seven from towns and twenty- seven from the city of Buffalo. The supervisors from the towns in Erie county will be strongly opposed to a small board of supervisors because of their peculiar position. Mr. GiLBEETSON : I would like to ask whether or not the inter- ests of the county would not be furthered by an extension of the powers and facilities of the State Comptroller, so that there would be a closer and more frequent audit. Of course, I realize that an audit of that kind would be purely secondary and would come perhaps in some cases after the horse had been let out of the barn. At the same time, would not such an audit by its reflex influence have pretty much the same effect as having an inde- pendently elected auditor — of course retaining the local auditor simply as a check against disbursements from the treasury. Mr. Buck : I don't think it would because these examinations come at rather long intervals, or even at shorter intervals. One of the duties of the comptroller in Erie county is to keep close watch over the treasurer; the treasurer might walk off with sev- eral hundred thousand dollars and it would not be known until the next examination. Mr. GiLBERTsox : You misunderstand my point. I would retain the local auditor as a check against the treasurer and then the Stat© Comptroller's office would be a check against the whole county government and would obviate the need of having a county auditor elected. Mr. Buck: I think it would be valuable to have an outside inspection of supplies from time to time. The effect in our county is beneficial. As an instance, when we called for pure vanilla, we received what on analysis proved to be an imitation. We rejected it and the dealers were going to get us into court. The next 46 County Goveenment [Part analysis showed that the delivery was pure vanilla, but it was in a bottle marked the same as the imitation. They thought we would reject on looks instead of examination. Mr. Smith : Is this inspector appointed by you ? Mr. Buck : I was given the power specially by the Erie county board of supervisors to authorize and create any position in my judgment necessary. Mr. Smith : How many do you have ? Mr. Buck : Four ; one inspector and three bookkeepers. Mr. Smith : What are their salaries ? Mr. Buck: Three at $1,200 and one at $2,000. Mr. MacMillax : Have you been able to effect any saving in the tax rate ? Mr. Buck : Of course, the tax rate would have been so much more in these circumstances if the work had not been done. Of course when you take an expenditure of $1,500,000 a saving of $10,000 or $15,000 does not make very much of a dent. Mr. MacMillax : Of course we don't advocate letting things go. Should you sometimes have to spend three times what you save the benefit reaped in the future is often a great deal more than it is at the present time. As I have listened to the descrip- tions of conditions in other counties in this State, I don't hesi- tate to say that conditions in Erie county are better than in these other counties. Mr. Buck : If we had not had a county auditor we would have been painting buildings at more than the buildings cost. I have no idea what a bad state we w^ould be in if w^e had not had an office like this. My predecessor in office was a peculiar individual in the way he conducted matters. He was sent to State prison. Mr. Cartweigiit : Mr. Buck is modest in his statement in regard to the saving in Erie county. Becently I was talking with a prominent attorney who stated that the office of auditor had been worth at least $100,000 a year in keeping expenses down. ADDRESS: "THE COUNTY JUDICIARY" HeebepvT Haeley, Secretarij, American Judicature Society I cannot find that anybody in this country has ever talked or written about county courts, so I shall claim the exemptions of the pioneer, concerning whom we may say not that he has done I] Papers ox Special Topics 47 something- remarkable, but that it is remarkable that, under all the circumstances, he has been able to do anything at all. The English tradition, which is the source of our jurispru- dence, affords little assistance. Back in the formative period courts were highly centralized, the condition being an outgrowth of the original conception of the sovereign as the fountain head of justice. Whatever the inconvenience, suitors had to go to the centralized tribunals, or in other words, had to '' go to court." When American institutions were being evolved, the need for localized tribunals was insistent because the distances were great and the population sparse. So our forefathers went to the opposite extreme. They provided every township with a court. This local court was a rough and ready approximation to the needs of the times. Its characteristics were substantially these: Local Justice Administered by Laymen 1. The magistrate need not be a lawyer. This was guaranty that there would be no lack of eligible candidates for the office in even the most primitive community. It was also in accord with the current prejudice against social orders and class distinctions. The sweep of events w^as in the hands of the Puritan, whose distrust of the academic was only equaled by his inexperience with it. Still somewhat dizzy over the declaration that all men are created free and equal, the new democratic society was tyrannous in its treatment of experts. 2. The magistrate was elected. He drew his authority from the general reservoir of political authority through a pipe line that was all his own. He was answerable to all of the people in general but to none of them in particular. 3. N'o higher judicial officer was made responsible for the official conduct of the magistrate, so he lacked the direction and assistance which would have been his if he were part of a co- ordinated system. Because supervising authority was lacking there grew up a body of legislated rules. These rules were law, but in accordance with American political doctrine, no person was made expressly responsible for their enforcement. They were to be enforced in the general way, by litigation in the courts. 4. ~^o salary was provided, but the magistrate was given letters of marque, as it were, commissioned to go a-privateering on the seas of litigation and take his pay from whomsoever he could collect it. This had the effect of making the administration of 48 County Government [Part justice locally appear inexpensive and in turn this exemption from the hudget helped to shield the magistrate from public criticism or supervision. The office of magistrate was not attractive. It carried no dig- nity. There was no pretense that the local court was qualified to make fine legal distinctions or to exhibit great sensitiveness to the rights of litigants, but to offset this shortcoming disappointed suitors were pennitted to have their causes retried subsequently in the next higher court. There was ample precedent in Massa- chusetts at least for the idea that an issue was not settled until it had been formally tried two or even three times. In a hierarchy of courts the tribunal at the bottom has little chance for dignity or respect. This localized lay judge of limited jurisdiction, under the name of justice of the peace, became the type of inferior judicial officer for practically all of the states. Our forefathers could not have been expected to fill the obvious need any better than they did. The demand was for a magistracy that was primitively simple, inex- pensive in appearance at least, and thoroughly decentralized. The justice of the peace in typical form was the natural outgrowth of the conditions. As a local peace officer, empowered to try for petty offenses, and to examine and hold for trial persons accused of felony, the justice of the peace filled the bill fairly well. As a court for determining civil rights he was quite generally a failure, but he was the best that could be had in pioneer times. The Passing of Pioneer Conditions But a century has passed. We have no pioneer country. In place of scattered settlements in the woods we have a rural popula- tion in villages and on farms united by trolley lines, telephones, automobile roads, free postal delivery and daily papers. Every factor of social and industrial life has changed. But the justice of the peace remains, still consistent to the theory that he need not know the law, still commissioned to collect his own salary, still under little supervision. Is it any wonder, then, that almost every reference to the office is one of contemptuous and cynical humoi ; for what we can't cure we turn into a joke. Desperate needs have caused some inroads upon the domain of the justice of the peace, as exemplified by the introduction of municipal or county court judges in certain states. These inno- vations have enabled many of the larger county towns to escMipe I] Papers on Special Topics 49 the muddled administration of law Ly justices of the peace, but the greater number of our people are still dependent in all lesser and more immediate legal matters. No plan for the improvement of the administration of justice within the county can overlook the insistent need for providing an expert and responsible magis- tracy. As an approach to consideration of the entire problem let us first observe the reason for local courts of limited jurisdiction. Their excuse for existence lies in the economics of administration. A cause involving a small amount cannot stand the cost of trial at a distance from the residence of the parties and witnesses, nor can it aiford to await the sittings of a court held at long intervals. To load the cost of trials is eventually to deny justice. Since local courts, exercising part of the judicial power of the State are necessary, it is plausible that the unit of territory should be the county which is the natural unit of State administration. The civil causes which belong in the county court will be found to fall into two classes : Jurisdiction of County Courts 1. Those involving sums sufficient to warrant trial at the county seat or at some other place within the county where sessions of the county court are regularly held. 2. Those which involve less sums, or originate at points more remote, and must be tried nearer to the homes of the parties. Tb.e cost of removing a cause is the cost of moving the parties and all of their witnesses. Here, then, we have a definite territory and a definite fuuction. There is nothing recondite about the problem of performance. We are but applying short ballot principles by starting with the theorem that for the administration of justice within the county we must make some one person responsible and must intrust to him adequate authority. This implies a county judge in whom is vested the jurisdiction of the county court together with power to direct the actions of all officials serving under him in this court. As will be seen when I have completed the outline of the county court judge, the office is a conspicuous one, far more so than any county office now discernible. The county — meaning the typical county — is a wieldy district. The burden of proof is assumed by the person who would fill the office otherwise than by election. I foresee no harm in filling the office by appointment provided the 50 County Government [Part selection is made by a conspicuous elected official who is directly responsible for the administration of justice. The Governor does not fit this definition^ for he is only remotely responsible for the administration of justice. Of course, candidacy must be limited to lawyers who have been in practice a certain length of time and have lived in the county a reasonable period. Lawyers come to be pretty well known to the voters. The number in the typical county who would be accept- able or who would be attracted to this office would be so small that selection ouo-ht not to be verv difficult for the voters. The choice would be automatically narrowed down to a few eligibles and a non-partisan ballot could doubtless be relied upon to give a genuine expression of public choice. Is it possible under an elective system to attract to the public service lawyers who are independent, ambitious, strong willed? In the light of present experience we must admit that it is not possible, except in rare instances, unless some different form of election and tenure is provided. We must remember that the lawyer is an expert who has devoted years to preparation and who virtually throws away his stock in trade when he gives up a clientage to go upon the bench. If election is made very expen- sive, if terms are short, if re-election depends upon fortuitous circumstances rather than merit and faithful service, then the public will rarely secure the services of the most ambitious and capable men. So inherently attractive is public service that there are occa- sional exceptions. But a people who subject their servants to unfair risks commit an immoral act, and in the end suffer dire consequences. Is Popular Election a Satisfactory Method of Selection Is there any way of electing judges and removing them by popu- lar vote which affords the incumbent the assurance of a long tenure, of a career, if you please, and of independence, provided he performs his duties faithfully and intelligently ? Our ordinary plan of popular election contains inconsistent elements. In offices in which long tenure with its resultant ex- pertness is desirable the periodic election is at least three-fourths a mere recall and not more than one-fourth a plan for selection. A form of removal at the polls is essential to an elective system. But when the matters of selection and rejection are closely coupled. I] Papers on Special Topics 51 as tliej ordinarily are in our election system, we present no clear cut question for the voter to pass upon. It is unfair to the in- cumbent to stimulate the ambition of rivals until the people have passed upon and disapproved of his continued tenure. The in- cumbent as a candidate should be required to defend himself on his record, not defend against the interested assertions of seekers for his political scalp. This view can be carried out by providing that after a reason- able term, such as four years, the name of the incumbent shall be submitted to the voters with the question, '^ -Shall he be continued in office ^ yes or no." If approved his name should not be sub- mitted again for six years, and a second approval should confirm him in office for ten years, or possibly until a retirement age is reached. If not approved there may be an interim appointment and an election at the next time that county or state officers are chosen. It is submitted that such a plan would give the electorate oppor- tunity to retire an unfit or unpopular judge, but as the submission would be at stated intervals no odium would attach, as is unavoid- able in case of the recall. There being no rival candidates the judge would be confirmed in office unless the voters expressly wished to retire him. This would be tremendously to the benefit of the incumbent and would relieve the public service of the pres- ent great waste due to the failure to re-elect judges whose defeat is due not to personal disqualification, but to the accidents of poli- tics. Probably three-fourths of the judges defeated for re-election fail because of some shift in the winds of politics over which they have not the slightest influence. Assuming, then, that w^e have made the terms of public service, the salary and tenure reasonably acceptable, so that the most trusted lawyer in the county will courageously abandon his pri- vate practice and look forward to a judicial career, we may say that the jurisdiction of his court, if he is to be actually respon- sible for the administration of justice, should be broadly inclusive as to subject matter. Make the Jurisdiction Comprehensive There seems to be no reason why it should not include equitable remedies. It should certainly not leave for commissioners or other magistrates such special proceedings as suits between landlord and tenant. All of the administrative work of the probate court should 52 County Goveenment [Part be included, and this may be accomplished by making the county judge register in probate, or assistant to the court of general juris- diction to which probate causes are assigned. This division would rest on the principle that uncontested probate matters are best cared for by a local judge while contested matters deserve as much experience and training as important chancery causes. It is desired to fix the limit of county court jurisdiction at such a point that one judge will be kept reasonably busy in the county of average population. Accepting the foregoing broad view as to subject matter it appears practical to make this limit $500 alike in contract, tort and chancery matters. As to criminal matters the county court should conduct all pre- liminary examinations, should possess exclusive jurisdiction in misdemeanor causes and should have concurrent jurisdiction in all but a few of the most serious felonies. This would mean that in the more common kinds of felony the accused would have the op- tion of being tried by the county judge or by the itinerant judge of the court of general jurisdiction. The jurisdiction should then be broadened still more by per- mitting the county court to hear and determine issues involving more than $500 by agreement of both parties. If a single judge could handle all the business thus specified in a county having 40,000 population there would be comparatively few counties in which additional judges would be required. The county court will be presumed to be in session every day at the county seat where there will be a resident county court clerk. It should also be competent for the county judge to con- vene his court anywhere in the coimty and regular sittings should be scheduled in towns of sufiicient importance. This takes care of the first class of cases, those involving enough money to justify trial at a central point. It is in respect to the economical and efficient trial of the lesser or more remote causes, arising in the villages and on the farms, that speculation begins. These are the causes which historically fall to justices of the peace. There are two plausible w^ays for taking care of them. One is to have the county judge visit every part of the county as often as is needed, and not less often than once in sixty days, to hear all of these little causes in person. This is done in Canada, where every township has a resident clerk and bailiff and is visited at least once in every sixty days by the county judge, who hears while on circuit civil suits involving not more than I] Papers ox Special Tones 53 $100. This appears to be the simplest possible system, but it does not provide for criminal cases, for which an ever pres- ent official is needed. Since there must be a local magistrate of some sort to enforce the law criminally, and since we are accus- tomed to decentralized judicial power in its most extreme form, it would seem better for us to solve the problem by continuing to have local judicial officers of small jurisdiction, both civil and criminal. How, then, is this magistracy to be different from and better than the present justice of the peace system ? We know the faults of the latter, and it should not be difficult to avoid them. Advantages to Accrue from Proposed Changes 1. We need to make the office more important, more dignified. This is best done bv makino- the district laro-er. We no lono'er t C5 O ~ need a magistrate for every towmship. There are some townships which can afford sufficient business for such an officer, but on the other hand in some cases four or six townships together will not yield any more business. This leads to the conclusion that the districts should not be uniform in size. The county should be dis- tricted arbitrarily to meet such conditions as the distribution of population, the location of centers and facilities for travel. There should be as few districts as is possible just so that every citizen is provided with a court which he can reach in one or two hour's of travel by the most inexpensive method. Carrying out these views we would create probably from four to ten districts in the various counties. Perhaps six or seven would be an average. In each district there would be a magistrate who would be a part of the county court. 2. We need some form of expert selection. Every such dis- trict would have some men peculiarly qualified to become parts of the county court scheme who would hold office and serve the public if the position were tendered them, but who would never actively campaign to get this seemingly insignificant office. By making the selection one by experts, rather than by popular ballot, the office w^ould further be dignified and enhanced. It would be possible for the county judge to select the magistrates on the theory that they are virtually his deputies, but this would subject the judge to a vast deal of importuning which he should be re- lieved of if possible. A better way would probably be to have the magistrates selected by the county board or commission with the 54 Cou^^TY Government [Part approval of the county judge. Under sucli a plan the county judge would virtually select and at the same time escape most of the solicitation of the office-hungry. 3. We need to aholish the fee system. The magistrate should have a motive for preventing contested trials, rather than for starting and prolonging them. We must not penalize the magis- trate who wants to act as a peacemaker. This means a fixed salary. !N^ot a uniform salary, for in the various districts of a county the work would vary greatly in volume. It is presumed that most magistrates would only devote their spare time to the office and in this way responsil)le men of aifairs could be secured. In some districts a salary of $100 a year should suffice. In others the work might take all or a substantial part of the official's time, and carry a salary of $1,000 or more. But probably the typical magistrate would be one receiving from $200 to $300 a year. 4. We need to obviate the present lack of administrative direction. We must weld these magistrates and the county judge into a single organized body answerable to a single will and so responsible to the public. This is best done by considering the magistrates to be in a sense deputies of the county judge. They are to be an extension of his person reaching out to every home- stead in the county. To accomplish this the judge must have power over the magistrate, and this can be granted in several ways : (a) One way is to permit the county judge to discharge a magistrate at will. Some check could be imposed upon this power. (b) A second way is to permit the county judge to take into his own hands any cause begun before a magistrate at any time before judgment is rendered. As to the nature and extent of jurisdiction of the magistrates? What we wish, virtually, is to give to those magistrates who de- velop genuine ability a large place in adjudicating their neigh- bors' controversies, and to afi^ord easy relief from the personal limitations of the less capable. It would be unfortunate to have a narrow jurisdiction fixed rigidly, for there is fair presumption that the office would attract more intelligence and disinterestedness than the office of justice of the peace in traditional form. In most localities there is some worthy citizen, a natural leader, who could, under an ideal tenure, render a very high service through conciliatory methods and informal procedure, and he should be given large scope for developing his capacity as judge and peace- maker. I] Papers ox Special Topics 55 What Jurisdiction for Magistrates? A reasonable jurisdiction to confer on magistrates would seem to be as follows: 1. All matters witbin tlie jurisdiction of justices of tbe peace, subject, however, to the power of the county judge to take over any cause for his personal hearing and determination. Applica- tion for such transfer can be made by either of the parties litigant, by the district magistrate, or the county judge can arbitrarily take any such cause without application. 2. Any cause or matter w^ithin the jurisdiction of the county court assigned especially by the county judge to the district magis- trate. 3. Any cause within the jurisdiction of the county court which the parties agree shall be heard l)y the district magistrate. The machinery of the county court, thus outlined, will be found admirably adapted to the administration of criminal law. It pro- vides a judicial peace officer for every small community and a central court always in session at the county seat where there is a lockup. District magistrates should have power to issue warrants and conduct preliminary examinations in the same manner as is now commonly done by justices of the peace. They may also be per- mitted to hear and determine charges involving penalties not ex- ceeding a certain amount, reserving the more important matters for the county judge. If the magistrate is not permitted to pre- side over a jury, there would be a strong motive for waiver of jury trial as a saving of time and money on the part of the accused. The right to have a jury trial in a criminal cause is a grand thing. Its exercise in every trifling cause would quite block the wheels of justice. The county judge should be permitted by rule to take over for trial before himself every criminal matter triable by a magis- trate. This w^ould make for uniformity of law enforcement throughout the county and would enable the magistrate to trans- fer the responsibility in certain embarrassing prosecutions to more capable shoulders. As to the limit of criminal jurisdiction reposed in the county court, it would probably be most expedient to retain the dividing- line between felonies and misdemeanors, but to permit trial of all but the most serious felonies by the county judge with the consent of the accused. Xearly all those charged with serious 56 County Government [Part offenses would then have the option of being tried Ly the county judge or of being held for trial at the next term of the court of general jurisdiction. It might be found desirable to impanel a jury in county court regularly once a month. In a few days all j^n-y trials would be disposed of. This would be a great improvement over the custom of utilizing locally the special venire which is wont to bring semi- professional jurors into most cases. We have now a rough sketch of a county court which fixes re- sponsibility on a conspicuous popular officer and provides him with a corps of local assistants subject to his guidance. It is timely to consider the relationship of such a court to a thoroughly organized State court system. A Unified Judicial System It must be presumed that the system is made up of three gen- eral judicial departments, namely, the court of appeal, the 7iisi prius court and the county courts. It must be presumed that the entire system will be governed by a council of judges possessing large powers for judicial administration and with respect to creat- ing and amending rules of procedure; also that there will be a chief justice of the State who will be the executive head of the entire establishment. It will doubtless interest you to learn how short ballot princi- ples apply to the selection of judges. I have already asserted that the Governor is not the ideal appointing officer, because he is not responsible for the due administration of justice. He is directly interested in maintaining a party organization and in forwarding a legislative program, and for one or the other of these duties must subordinate his appointments. As consistent believers in the short ballot why should we not say that on the State ballot there should be one vote for the execu- tive, one for a representative in each branch of the Legislature and one for the head of the judicial department. If the people so elect the chief justice of a unified and organized State court sys- tem, making him the executive officer to see that the judicial machine works efficiently in all of its many branches, they will have an official whom they can hold responsible for the administra- tion of justice. They can at least if they confer upon him power to select judges. If that power is given they will have for the first time real expert selection of judges; they will have a short ballot I] Papers on Special Topics 57 judiciary; tliey will have judges appointed by one who is directly responsible for the due administration of justice and who will have the highest possible motive for for making wise selections, be- cause the success of his own administration will depend upon the ability of his associates. There are some things wdiich the voters as a group cannot do with assured success, and the selection of the best juristic talent from the bar is one of them. If their judges are ever to be demo- cratically representative of the majority of the voters, they must be chosen by some one person whom the voters elect for this de- finite purpose. When we speak of appointed judges w^e ordinarily think of life appointment. But there is no reason for confusing the method of selection with the tenure. The reason we do this is because under the elective system a confused issue is presented to the mind of the A^oter, who is required at a single stroke to pass upon the pro- posed recall of the incumbent and at the same time the choice of his successor, if there is to be one. Expert Selection of Judges We can have expertly selected judges, as every other civilized country has, and as fourteen of our own states have, without neces- sarily having life tenure. The appointed judge can be submitted to the electorate and there is reason to believe that if the single, clear-cut issue is presented, whether the incumbent will be con- tinued in office, or retired, there will be a conservative and intelli- gent answer. The chief justice exercising the appointing power should hold for a comparatively short term, say four years. In that case he would not be able to make very many appointments, or seriously alter the personnel of the court, without a submission of his name and record to the voters. This would be genuine, not sham, democ- racy. If we ever give real democracy a trial we will find out whether we like it or not. Then, to free the appointing power from dependence upon party organization, why not provide that a chief justice defeated for re- election shall have the privilege of remaining in the court, sub- ject to the regular submission after a reasonable period ? Ho would be assigned to w^ork by his successor. Failure to be re- elected would mean dissatisfaction with his policy as an executive at the worst, and usually it would be merely the loss of power by the party supporting him. 58 County Government [Part We can liardlj conceive of conferring any power without at the same time providing la check. But there is something better by far than any customary check upon the appointive power of a chief justice. It is to limit selections, or a share of selections, to an eligible list. This eligible list would be a public list contain- ing the names of twice as many judges as there are places in each branch of the court. E'ames would be placed upon it as vacancies occur, by the judicial council, the governing board of the State judiciary. This would compel the chief justice to select from a list made up in advance of the vacancy by men whose only motive could be that of public loyalty. The foregoing digression presents very crudely the American Judicature Society's application of short ballot principles to the judiciary. There will be in the average state a small proportion of coun- ties too populous to get along with a single county judge. There is experience warranting the belief that with a civil jurisdction extending to $500 a county judge can serve a population of 40,000. In more populous counties up to 70,000 there should be an asso- ciate county judge, like the county judge in all respects save that he shall be subject to administrative control by the latter, and for every 30,000 population over 70,000 there should be an additional county judge. In most states there would be only a few such larger counties, and they could be provided for individually. A county judge who has an associate could assign supervision of the districts to his colleague, trying the more important causes himself at the county seat; or the two might specialize severally in civil and criminal matters. The division of work should not rest upon any general rule, but w^holly upon the discretion of the county judge. With two associate judges further specialization is possible. One might have sole charge of the probate department, of juvenile offenders, and of the domestic relations branch, thus affording smaller urban districts the same benefits which large cities may enjoy, and which cannot readily be secured under the existing or- ganization, or lack of it. Points of Contact Between Higher and Lower Courts A principal point of contact between the county court division and the rest of the State judicial establishment would arise from the duty of the chief justice of the State to collect and publish I I] Papers on Special Topics 59 full statistics of all divisions and branches of tlie State court sys- tem. The district magistrates would be required to report their business to the county judge as frequently as once a month and not less often the county judge would be required to report for the county to the chief justice. In most of the states it would probably be preferable to permit the chief justice to delegate his control over county courts to a judicial officer known as presiding justice of the county courts. If the administration of justice in the local courts is to be brought to a highly efficient plane the work of supervision merits the un- divided attention of one properly qualified official. Given such a presiding justice it may be presumed that he will spend much of his time in the field, traveling from county to county, encouraging uniformity of practice and checking or stimulating county judges according to their individual needs. There are other points of contact. The jurisdiction of the county court civilly should be concurrent with the jurisdiction of the ni^i prius branch. Abuse of the right to begin causes involv- ing small amounts in the higher court is readily presented by rules concerning costs, as is done in Canada. The plaintiff who does not recover more than $500 may be required not only to forfeit costs, but to pay costs, at the discretion of the court, to the de- feated defendant. The flexibility thus secured will be appreciated by the litigant who believes, whether for cause or not, that the local judge is prejudiced. A close union of the local and general courts may also be ef- fected through making the county judge ex officio master for his county of the circuit court. This dignifies his position and makes the business of the higher court more continuous in the most re- mote parts of the State. On the ministerial side there is also close relationship because the clerk of the county court will be the local deputy of the clerk of the entire State court. The district magistrates will keep dockets and will issue process and make reports as deputies of the clerk of the county court. A definite picture of such a court in action is not available, for we have no example to present. I conceive of it as a court pre- sided over in each county by a judge who has within his limited jurisdiction considerable freedom and authority. I would expect him to be fairly well equipped as a jurist and even better as an administrator, ^o county officer would be closer to the people and none would perform a more important work. 60 County Goyeris^ment [Part I conceiYe of the district magistrate under this ideal system as a substantial citizen who commands ,the 'respect of the public. Handling the small cases arising throughout the county, but at some distance from the county seat, there would be, under a simpls and flexible procedure, a great opportunity for conciliation. A respected magistrate, such as we could presume as the type, would endeaYor to adjust differences arising among his constit- uency with the least cost to them. Legal problems he could sub- mit to his superior, so that first-class counsel would be free to those contemplating litigation. The litigant, in the hour of his wrath, would be saYcd from himself. Trials would be inquiries into the truth, not barn-storming dramatics. Constitutional Changes in New York Of course^ Ycry little change in the structure of the ^ew York judicial establishment is possible without constitutional change. The patchwork system now existing is embalmed in the Constitu- tion of 1894. The distinguished senior Senator of the State of Xew York took up the challenge when a critic called simplified pleadings nothing more than an old woman coming into court and telling her story. But the Xew York Constitution is like a gar- rulous old neighbor, who comes in early in the morning and stay-3 all day and talks. So far as the judicial article is concerned it i? absurdly detailed. In order to dcYelop an efiicient machine for administering jus- tice the Legislature should liaYe greater scope. The Constitution should be organic law, and not gossip. Nothing should go into the Constitution which is not absolutely necessary. In the judicial article there should be proYision for a court of ultimate appellate jurisdiction, which court should be protected so that the Legishi- ture cannot in the future cut the ground from under it if we are to continue our present uniYcrsal rule of judicial pre-eminence. But beyond that the Constitution should proYide for such inferior tribunals, branches of the unified State court, as the Legislature may create. There should be no mention of county judges, jus- tices of the peace, surrogates and the like specifically. We shall learn from experience and should liaYC our hands free to profit by what we learn. There's little good in a so-called liberty which leaYes us no freedom to dcYelop. I] Papers on Special Topics G1 ADDRESS: " THE SHERIFF AND A STATE CONSTABU- LARY " By Ernest Cawcroft, Deputy State Treasurer, Albany City government is the definite alleged failure of our demo- cratic system. Bryce gave currency to the common conviction of individual thinkers when he made this observation in his Ameri- can Commonwealth. The American municipal situation needed a man of his independent and dispassionate power of utterance to bestir the civic conscience. Since Bryce penned his chapter on American city govenmient^ a series of conferences has initiated measures for improved civic administration throughout the nation. This is especially true in the newer western communities where the profits of existing property do not retard the progress of municipal improvement; and in those older cities, where public disaster, like a conflagration or an earthquake, forces an imme- diate improvement in local administration as a forerunner to grappling with the problems of reconstruction. But as a result of this twenty years of discussion and experiment the cities have mapped out a definite program. This program pivots on home rule and centralized administration. Many cities have enjoyed these privileges for ten years past. The privileges of local administration have been exercised with such success that the friends of the cities are now seeking to give these powers definite constitutional sanction. Local privileges have become ^^ rights " in the eyes of some of the municipal advocates and they desire the safeguarding of these '' rights " with the same jealous- ness as the champions of the ^' walled cities " of England de- manded guaranties of their charters from the Crown. Needs of the County But perhaps too much emphasis has been given to the '" city problem " in comparison with the questions arising in connection with better county government. A city, unlike a county, is on the end of an Associated Press wire ; and the evils which a city suffers, no less than what a reformer purposes to do, to, or for, his city, is heralded broadcast. It requires a county the size of Xew York or London to get its ills and its cures into the public mind. There is timeliness, then, in the holding of a Better County Gov- ernment Conference on the eve of the Constitutional Convention. 62 County Government [Part The city program is defined, and iu many respects the city and county problems are alike. All the world has read about the com- mission form of government which exists in the county known as Greater London; and people, both up-state and down, are willing to give their time to improving the efficiency and ethics of XeAV York county. But this conference should give its attention to the problem of government in the average county in the hope that by giving stimulus and direction to the discussion, definite plans v/ill be produced. I have connected the city and coimty problem be- cause I think they are interlinked ; each sub-division being a mere agency of the State but none the less vital; and because I have promised this paper on my conviction that better county govern- ment must come through the same method employed by the citiei — namely, by the grant of a fair measure of home rule, and more particularly by the exercise of those home rule powers by central- ized and responsible county authority. Powers of the Sheriff Thus, I desire to suggest for topical discussion: The sheril'f and better county gcvernment. I do this because I think that the first step in the better county government movement should be to restore to the office of sherilf its historical prestige and pristine vigor. Thost who are unfamiliar with the historical setting of our State Constitution may surmise from reading section 1 o. article 10 of the instrument that the ''" sherifi: " is a latter day creation. "" Sherifi's shall be chosen," says section 1, '' by the electors of the respective counties, once in every three years ond as often as vacancies shall happen. Sherifl^s shall hold no otliei* office and be ineligible for the next term after the termination of their office. They may be required by law to renew their security from time to time and, in default of their giving such security,* their offices shall be deemed vacant. But the county shall never be responsible for the acts of the sherifi." But in fact the '' sherifi' " has a definite history of nine cei<'- turies in England. The constitutional proviso gives form and some limitation to the historical growth of the office. As early as Edward, a statute required the sheriff to be a landowner, thereby attesting his interest in the king's realm and providing some measure of security to the victims of his errors or his exactions; even before the days of surety companies. Maitland, the English legal historian, tells us that in the days of his prime importaiice IJ Papees ox Special Topics 63 the slierift' was the appointee of the king; he was, indeed^ the governor of the county, the captain of the forces, the veri- table president of tlie local or county court. He carried out the king's mandate in distant counties, raised the quota of local troops to repel foreign innvasion ; and because of the lack of quick com- munication with the seat of government, he quelled domestic tumult first and reported later. AYithin those so-called walled cities, which had received a grant akin to home rule powers, from the king, the sheriif was the remaining evidence of royal authority. I can picture in my mind something of the power possessed by the English sheriff in the sixteenth century and the esteem in which he was held. I remember aittending a lord mayor's banquet at Bristol, England, a few years ago. Bristol, once the second city of the kingdom, retains today that respect for the prestige of the sheriif that was displayed some centuries ago, when the captain of the forces asked the residents of this then free city to volunteer men and ships to repel the oncoming Spanish armada. The sheriff entered the banquet room with the lord mayor; he was garbed in the historical regalia of his office, mace in hand ; and his appearance recalled the historical days when, as to certain mat- ters involving domestic peace and defense, he exercised concur- rent jurisdiction with the lord mayor. But I appreciate the fact that this merger of executive, judicial and police powers in the English sheriff led to grave abuses. Maitland devotes a chapter to tracing the gradual growth of these abuses ; then another to that series of enactments by which it was necessary to limit the power of the sheriff, but which at the sams time diminished the prestige and lessened the usefulness of the office. The disintegra- tion of the sheriff's office must be viewed as an historical and necessary fact; but this tendency, like all reactions, has gone too far and in the growth of a better system of county government the sheriff must be restored to his place as '' chief -man," to use the exact and expresssive phrase of an English law writer. Xow, we are not deceived by this gold-lace grandeur or by this knowledge of historical power. The sole purpose in making these citations is to give emphasis by contrast to the conclusion that the restoration of the sheriff's prestige promotes the public peace, and lenders easier and less expensive the exercise of those functions with which he is now vested and with which he should be endowed 64 County Governmekt [Part Commission Government I think, then, that the students of county administration are agreed that the movement for a better system should tend in the direction of a commission form of government for counties; city commission government is being followed by county commission administration in tlie west; and the best city and county govern- ment combined is under the commission or '^ committee '' form known as the London County Council, and which has stood the test of governing the largest unit of population in the world, designated as Greater London. I have here suggested the shape which the county government should take, because I contend that the sheriff should be the center of that form of county commission administration. Our system of county government lacks executive force and cohesion. A peo- ple who started out to retain the balance of the three sovereign departments of their government have carried their theory to the extent of limiting in power and weakening in efficiency the local executive agencies of their government. The distinction between a sovereign department and a local agency should be kept in mind, but it has not. The whole effort to gain commission government for cities has been based on recognition of this conclusion. The same thouglit must be kept in view in mapping out a bet- ter county government system. The sheriff must be made the '' chief-man," the captain of tlie forces, the executive head of the county, in fact and with power. The sheriff will, of course, continue to keep the county jail ; and to exercise that tremendous power involved in receiving an execution from either a reputable or disreputable lawyer, as an officer of the court, and proceeding to sell our property under that mandate. The enormity of the power thereby exercised is so evi- dent, and yet so necessary, that any movement which tends to in- crease the required prestige and responsibility of a citizen seeking the sheriff's office should be welcomed by property owners. Then the vacuum should be eliminated from our local governmental system ; and any step which tends to make the sheriff an executive with real power in administering the affairs of his county, which seeks to vest him with the exercise of all those residuary po\'\ers of county government not otherwise conferred on officers of a ^ -unty as a State governmental agency should be commended. I] Papers ox Special Topics 65 Sheriff and Public Peace But if we are to vest the sherili:' anew with these ancient and eiihirged powers as a county executive, his rehitionship to the machinery of preserving the public peace must be altered. This must be done not only to give him time for the performance of his executive duties, but because of existing system of preserving the public peace is expensive and inefficient. And when I speak of " public peace " I mean not only the absence of tumult, but the literal enforcement of the law as to individuals, without which respect for the community as a whole cannot long continue. This commonwealth has entered upon certain definite policies on a statewide scale. It is reasonable to assume that by virtue of the additional powers given to certain departments of government by the coming Constitutional Convention that these policies will be broadened rather than diminished. Among other things, the State is pledged to a system of canals and the operation of boats thereon by the last electrical mechanism requiring protection on a state-wide scale; the commonwealth is completing a system of highways having little relationship to county lines, which is the key to the sheriff's particular jurisdiction and leading to uniform legislation controlling the operation of vehicles and their safetv devices; uniform sj^stems as to the sale of liquors, the inspection of places of amusement, the supervision of factories and the com- ing state-VA^de effort to preserve the State's resources from destruc- tion by fire or otherwise. To-day the sheriff as the guardian of the law in his county is wholly or partially responsible for its en- forcement as to the features cited and many others. But we know as a matter of experience that the sheriff is not in a position to enforce the law, particularly as to those evils which are not in- herent crimes, but social or economic offenses; and this fact of experience is confirmed by the horde of deputies, inspectors and supervisors who flock on successive weeks from Albany to deter- mine whether a particular statute, not the law in general, is being obeyed in our theatres, on our highways or in our business places. This is wasteful, ineffective and because it involves the exercise of concurrent police powers it is difficult to determine who failed to enforce the law, as well as to convict those who failed to obey it. State Constabulary Needed This brings me to the final point of this paper: That a State police or constabulary is essential to a better system of county 3 6(5 County Government [Part government : Local sentiment will not approve of the appointment of the sheriff by the crown or centralized authority, as in England ; nor Avill it tolerate the re-establishment of the system under- which the Governor named the sheriff. He must continue to be the choice of the local electors ; but as an officer charged with the enforcement of State laws in local jurisdiction, he must be made a leading factor in a State constabulary system. He must again be- come ^' the captain of the forces " — a lieutenant of the State police system. I am in favor of creating a body of trained men, controlled and supported by the State, giving uniformity of enforcement to social and economic policies adopted on a State-wide scale, pro- tecting the public highways from the speeder on one hand and the local grafter on the other, and sufiiciently elastic in units to be moved from week to week to various parts of the State as the public exigencies require. The sheriff should be made the local lieutenant of these State police when in his county, and he should be held responsible to the state marshal of the constabulary. Today we witness the spectacle of to^vnships or counties employ- ing special deputies or constables to patrol a trunk line highway, or the " swearing in " of specials to enforce a particular law or quell a marked disturbance. Then these men must be carried on the payrolls of their localities, or they must seek a chance job until the passing of the snow, or the return of the next local tumult assures them work. This is a burden on the sheriff' and the constables and deputies responsible to him, which should be borne by a State police. The members of a State police may be shifted with the seasons; equipped with motorcycles they can cover stretches of territory, super\dsing a variety of matters in place of many constables on a given highway or in a particular district, giving attention to one expected type of legal infraction. More- over, this State needs a State police whose freedom from the need of local appointment, mobility of movement, assures power of concentration and unity of action. Militia is Necessary But there is another situation which the sheriff has faced and which we as citizens must face. The local bodies of the State militia have been regarded as the powerful arm of the sheriff to quell tumult. The militia has been loyal in facing that task. But between a false peace propaganda, the spread of the doc- I] Papers on Special Topics 67 triues of a particular political party or economic group and the growing feeling of young men that they do not want to be em- ployed as militiamen only when there is need of quelling an industrial disturbance in which their neighbors may participate, the enlistments in the National Guard are decreasing yearly. The State needs a considerable body of militia for real military purposes ; and it seems that a State constabulary should be organ- ized so that a local sherilf may call for a group of trained men as a matter of course before the outbreak and not after and with- out the display of authority which is necessary but harmful because of the complications incident to invading a community with anned troops better prepared to fight in the open field than to meet the problem of quelling tumult without shooting in the streets of their own or neighboring city. Thus, there is need that the Constitutional Convention vest the Legislature with power to make the sheriff a decisive factor in the State force. This does not mean that cities or counties should waive the exercise of their local police powers, but it does imply that the State is prepared to aid the local authorities in any given instance to enforce the law and preserve or restore the public peace. This may be done by the Convention refusing to define strictly the powers of the sheriff, and leaving all to legislative enactment, except the manner of his election and the term of his office. But in justice to the sheriff and in the interests of public peace there should be a clear constitutional declaration as to what extent he shall be burdened by civil action following the honest per- formance of what he deems to be his duty in time of public tumult. And, indeed, it seems to me that the provision of the statute making the sheriff secure an order of the Supreme Court as one of the legal methods of summoning the State militia to his county is a legal paradox. I am of the conviction that the employment of the militia is a prerogative of the Crown and should be exercised by the Executive in his discretion and with- out question before or after the event. And, hence, I feel that the clause requiring a Supreme Court order is out of place in the military laws of the State ; and that the sheriff should be placed in a legal position to request aid from the marshal of the State police and that the latter in turn may secure the direction of the Governor as to the employment of the state militia — if a second line of defense against tumult be needed. 68 Cou?s^TY Government [Part Value of Constabulary I spent several days at the headquarters of the Northwestern mounted police in Regina ; I need not say that the record of these men for definite and drastic action has given to the force that prestige which has simplified the preservation of order in western Canada. It is a good thing for the viciously inclined to get into their minds that the sheriff is not going to debate with them or himself as to w4iether he will enforce the law. i^ov is the value of such a force confined to days of disorder. I have seen the Pennsylvania State police operate in various regions; but I saw these young men do their best work at the fiftieth anniver- sary of the Battle of Gettysburg, when with efficiency and without officiousness they moved the vast throng of people and vehicles along the highways. It may have occurred to you, as it has to me, that the pro- posing of a State constabulary at a Better County Government Conference is wide of its mark, but there are those of us wiio are so jealous for home rule for cities and counties that w^e are inclined to overlook the historical and legal fact that these sub- divisions of the State have no rights, but only privileges granted by the sovereign; that they must exercise these privileges as agents, and that unless the machinery of their exercise is brought into co-ordination with the State power which makes the laws harm will result. Thus in pleading that the sheriff be revitalized as the "' chief-man " in a better system of county government, I have felt compelled to urge that he be made a factor in a State police force; that he be authorized to give aid to and be aided bv a State force in the enforcement of State-wide laws. ADDRESS: " THE COUNTY MANAGER PLAN " By Mr. Richard S. Guilds, Secretary, The National Short Ballot Association When all the inter-relations of the various officials are repre- sented by lines the result looks like a ball of yani after the cat has gotten through with it. My view of the county problem is that of a political scientist, and from the view^point of the political scientist the ground plan of county government is ideally bad. Political science does not concern itself verv much with the administrative work of the I] Papers on Special Topics 69 county, but only with certain of the larger and more theoretical questions with which county officials, as such, are not usually concerned in their daily work. Those who are engaged in county work take the county organization as they find it and get along with it the best they can. AVhen they find themselves baffled in an endeavor to do some desirable thing, they are apt to blame it on the other man v^^ho has gotten in their way, without stop- ping to discuss the broader question as to how the county might be organized in a way to make such a deadlock impossible. If the board of supervisors gets into a quarrel with the county clerk over some matter of mutual concern they fight it out and one or the other gets licked without much thought on the part of either party as to the fact that there ought to be some simple and automatic way of resolving such a difference. " Checks and Balances " a Disease Political science, however, sees in pulling and hauling dead- locks and delays, merely the symptom of a disease, and disregard- ing all the immediate factors seeks a form of organization for the county which will make it possible to compel harmony. If expert social workers going through the State and visiting almshouses find deplorable conditions, slack management, easy-going methods or low standards, the political scientist proceeds to lay the blame once again on the kind of organization which decrees that the keeper of the county almshouse or the superintendent of the poor shall be a transient amateur, who is in office to-day and displaced by the whirligig of politics as soon as he learns his job. If a State examiner investigating the accounts of the county treasurer finds that the bookkeeping is slipshod and unreliable, the political scientist blames that also on the fact that the county treasurer is a transient amateur, and, further, prophesies that all attempts to reform the conduct of the office are bound to be simply a running fight, because county treasurers come and go so fast that efforts to keep them educated up to the proper standards must be endlessly repeated. If the history of twenty years shows that reform in in- stance after instance has consisted in taking functions out of the county and vesting them in the State, the political scientist begins to suspect that the county is so organized that it falls down on the job as soon as the job becomes important or technical or difficult and that the development of the powers of the State government at the expense of the county is probably a case of the survival of the fittest. TO County Government [Part Modern political science in this country is largely the develop- ment of fifty years of ferment in municipal affairs, and the prin- ciples which have been worked out in the cities in the long strug- gle for betterment are now pretty well established. As a result of these long years of experimentation political science now discards certain ancient political superstitions of ours. In particular the fear of conferring power on anybody to do anything; the theory that if you give to one public body the power to do something you must give to some other public body the power to knock it down when it is done. We have found by long experience in city government, county government and State government that there is no safety in the theory of checks and b.'ii ances, but, on the contrary, that divided responsibility is perilous and a serious and unnecessary obstacle to the efforts of the citizens to control their governments. The idea that dividing up power into many disjointed fragments would lead to democracy has proven fallacious, for instead of leading to democracy it has led us into bossism, and we found that when we undertake a campaign to re- move one boss we can succeed only by dint of setting up another boss, who may perhaps have a better personal disposition, but a boss nevertheless. How to Get Popular Government Modern political science does not aim at devising a form of government that will automatically be a good government, for that is impossible, but aims at getting a form of government that will be automatically a democracy. The ideal of modern political science for counties is a county government that will be exactly what the public really wants it to be ; a government that will be bad if the public wants bad government and good if it wants good government, with faith to believe that the people want good gov- ernment provided they do not have to pass through obstacles requiring paroxysm of effort to get it. Consider now what the people of a county in Xew York State are up against if they seek to control the present type of county government. There is the board of supervisors, the county clerk, the county treasurer, the county superintendent of the poor, the sheriff, district attorney and coroner and the county court. Some- times there is a surrogate and county comptroller in addition. Seven county governments or more ; for the coroner, elected by the people, is a separate government all by himself, w^ith no one who I] PArERS ox Special Topics 71 can give him orders, no one who can, except on paper, compel him to do anything. The sheriff is another little county government all by himself, and so is the connty clerk and all the rest. iVll these seven governments are, to be sure, loosely connected up to each other by the moral and latent power of certain memoranda called laws, the exact nature of which they oftentimes seem to know little about, the real bonding force of the county being often tradition rather than law. Can Those Properly Qualified Officials be Chosen by Election? To control the government of the county as nov\' organized the people must select competent and right meaning officials for all these offices on election day. The voter in his polling place must run his pencil down the list of candidates for each of the seven or nine offices and pick a well qualified person. This means that he must know something about the qualifications required for each individual office and the qualifications of fourteen, sixteen or eighteen candidates. A man who will make a good county treas- urer might be a very bad man to choose for coroner, and vice versa. That is the theory of the voter's part in county govern- ment, but that is not all. After election the voter is supposed to scrutinize the conduct of each of this list of officials and see if each official maintains a correct technical standard. For all the offices are technical offices, wdth the exception of the supervisors. To be a competent critic of the technical ability of seven, eight or nine such varied officers with such varied functions implies an un- believable amount of acquaintance with county government in its detailed management on the part of the voter. But w^e are not through even now with the work which the county plan requires of the voter. ]^ot only must the voter bring his share of public opinion to bear upon the conduct of each of these seven, eight or nine little county governments, but if one of these little governments quarrels with another little government the voter must take notice of the fact and by intelligent public criticism induce the little government which is in the wrong to yield to the little government which has the right side of the dis- pute. In other words, the voters of the county must not only stand over each of these seven little governments and make them obey, but must make them agree in their obedience and work har- moniously for the common good. The people of the county con- stitute the one place where the big lines of direct control are focused. They are in theory the unifying force and the only one. 72 CouT^TY Government [Part The Need for a Strong Executive Xow, to make these seven governments work in unison is a task which wonld keep a strong chief executive pretty busy sometimes. A committee or board with complete power over these seven little governments would probably not be nimble enough for the task and would end by leaving most of the details to some one person selected by them to give all his time to the task. A group, let us say, of 100 persons meeting under the forms of parliamentary law, would be baffled even more than a small committee, and, in fact, would be compelled to do the work through committees in order to get it done at all. A great mass meeting of 5,000 voters would experience still greater difficulties in trying to handle details. In fact, it could do hardly anything except to create a committee and go home. The people of the county, too numerous to meet in a single hall, scattered, moreover, throughout the county over a con- siderable distance, having no single common medium of communi- cation, being not even subscribers to the same newspapers, are many times clumsier than the mass meeting. Yet to the most clumsy of all organisms, the electorate, you give the task of unifi- cation and harmonizing, which is too much for even a small com- mittee to accomplish except with a suitable instrument in the shape of a single executive. This thing is ridiculous. The people simply can't do it. Our people are as intelligent as any other, but no people on the face of the earth can do it. We have given the people an unworkable instrument, and it is no reflection on the people to say that they don't rule and cannot rule under such circumstances. The practi- cal result of the situation is that ninety-nine per cent, of the peo- ple give only an offhand intermittent attention to county govern- ment, and the remaining one per cent., who get into the heart of the matter, become the real governing force of the count}^ and are given the name of politicians. A politician is simply an expert in citizenship. To make the politicians give way to the people at large the game of politics must be simplified. Politics is the proper business of every citizen. It should not be one of the learned professions. It should not be so complex as to be a pro- fession at all. It is not true that every citizen ought to know what he is doing on election day; it is only true that politics should be so simple that every citizen ivould know what he is doing on elec- tion day. We can't make the citizen take more interest in a com- plicated and uninteresting thing like county government, but we I] Papers on Special Topics 73 can make county governments so simple that the motive power of popular interest will be sufficient to operate it. Politics Should be Made Simple So, to make a long story short, the modern political scientist demands that politics shall be made primitively simple. It is easier for the people to control one government than nine govern- ments. That is the theory of the " unification of powers." It is easier for the people to control three or four big elective offices than eiglit or nine little ones. That is the theory of the short ballot. The way to keep unfit men out of public office is to re- frain from electing them. The way to refrain from electing them is to elect no more officials at one time than the citizens can get a good look at. In a small, rural county where everybody knows every one else, the short ballot is not quite as important as in large cities and States, but the unification of powers is important everywhere. A government in which all parts are properly co- ordinated under the direction of a single controlling brain will be an easier goverimient for the people to control than the loose- jointed, ramshackle of mutually independent powers which we now call county government. Only by uniting and consolidating the powers of the county can we get away from supine, jellyfish disobedience. Present county governments are something like an automobile with a separate motor at every wheel, each going its own gait, pell-mell down the road, with Mr. Voter in the driver's seat hanging on with a sickly smile while he tries to con- trol a dozen levers with only two hands and feet. County Needs a Head Xow, if we can keep away from the old-fashioned doctrinaire theories which have made so much trouble for this nation in the last hundred years, we should be able to agree that the county, like any other organization, private or public, needs a chief executive with appointive power over all other administrative officials. !Not until all the officials have a single common superior on the job all the time, with plenty of authority over them, can they be compelled to work in mutual harmony. Any notion that the arms and legs of the county can make each other work har- moniously by the threat of mandamus proceedings and similar legal resorts to those printed memoranda called laws, is thus dis- carded. But, of course, we are not going to vest the government 74 County Government [Part of the county in a single despot elected by the people for a fixed term, for that system would have obvious faults of its own, inas- much as the despot would have personal faults and failings. Neither are we to consider an elective executive hold in more or less restraint through the necessity of obtaining the co-operation of a board of supei-visors corresponding to the mayor and council of old style city governments. There has been ample experience to show that the attempt to secure a good chief executive by popu- lar election is a failure. It always gives us a transient amateur who never really learns his job, because he is not allowed to stay on the job long enough. It always results in the development, under such a shifty chief executive, of a " System " among the permanent subordinates, a '^ System " which defies the control of these transient executives and thus defies the control of the people who elected that chief executive. Example Set by the Short Ballot Cities The cities have been all through that phase and are abandon- ing the elective chief executive, or mayor, and moving onward to the type of government in which the chief executive is ap- pointed and held subject to the continuous supervision of the joint mind of a board or commission. Accordingly, let us look forward to a time when counties will be governed by a smaf] board of supeiwisors, a board small enough so that each member will be a really important officer with power enough in the gov- ennnent to make it worth while for the people to scrutinize the candidate carefully and watch him after election. A board of three or five or seven will be better than a board of twenty or twenty-five or thirty, because you must have considerable power attached to a public office before it will attract candidates of first-class talent and before it will be conspicuous enough to catch the public eye. Let this small board of supervisors possess all the powers now vested in all officers of the county, except the county judge. Put upon them the responsibility for all of the work of the county. Permit them to hire their county manager from anywhere in the United States and to pay him whatever salary they believe neces- sary in order to secure the requisite ability. The county manager will appoint, in turn, and control all other county officials and employees, subject to civil service regulations. The county manager will have no power of his own, no independence of his I] Papers on Special Topics Y5 superior. He is their executive agent. If the new board of supervisors tells him to take money out of the treasury and spend it for peanuts, he ,must spend it for peanuts or take a chance of losii^ his job. The supervisors who hire him can also fire him. What a " County Manager " Would Do The county manager, naturally, would be expected to relieve the supervisors of all detail, and if they found him trustworthy and devoted to their sei-vice they would probably leave him con- siderable discretion, but they would have to take the responsibility for him if he proved to be foolish or weak or dishonest. This new board of supervisors would have the power to levy taxes and spend them. When it was spending money it would have to remember that it must raise that money and face the public resistance to taxes. On the other hand, in trying to keep down taxes it would have to remember that the people would criticise it if it went too far and starved the county service. It would be continually between tw^o fires; the demand for good service and the resistance to taxes. 'No matter what goes wrong the supervisors, under this scheme, have power to fix it and can fairly be held responsible if they fail to have it fixed after it has been called to their attention. Local Nullification of State Laws In this plan of government one fault inherent in the county would still remain. The supervisors would have two masters, i. e., the people of the, county and the State government, which is continually making laws for them to enforce. The work of the sheriff, district attorney and the county judge is really not county work at all, except geographically. It is really State work. Although elected by the people of the county they are working for the people of the State. We had an interesting instance of that recently w^hen the district attorneys of all the various counties in ^ew York State were up against the propo- sition of prosecuting the alleged frauds on the State highways, and it was said that they could not be relied on to handle that work because of the expense. There was a case where some of the counties flatly declined to burden themselves with their respon- sibilities to the State at large, and there was no effective way of making the counties obey those printed memoranda called laws, wdiich I have previously referred to. The local nullification of 76 CorxTY GovEEXMEXT [Part laws tliroiigii the failure or hostility of the counties is a common phenomenon in America, and to that is due much of our disre- spect for the written law. To that is due much of the careless passing of unpopular laws at Albany, where the Assemblyman cheerfully explains: ''Well, it won't be enforced." The Gov- ernor by his approval helps to make the law, and it is made his duty to see that the laws are enforced. Yet the judges, district attorneys and sheriffs, who are nominally his agents, are put wdiere they can laugh at him and the Governor is helpless, unless the situation gets so l)ad that he feels justified in utilizing the rarely used whip which the constitution gives him in the power of removal of such officers. In actual practice, as w^e know, the Governor rarely exercises any influence on these nominal agents of his, and they go their own sweet way. In the national government we see on a vastly larger scale the correct method of handling these functions. The President ap- points the judges in all the districts and he appoints the Attorney- General, under whose direction are all the district attorneys and all the Federal marshals and Federal prisons. That is the obvious, logical plan. Xew Jersey has part of it in operation, inasmuch as the Governor appoints the judges and district attor- neys, and while the sheriffs are elective the Governor has an emergency power to do their work by other methods if he cannot secure co-operation from the sheriff". I cheerfully concede that to give the Governor of Xew York the right to appoint county judges and to give to an appointive Attorney-General the control of a State-wide department of justice has a strange and novel sound, and the people of this State v/ould have to get used to tlie sound of the thing before we could hope to organize on these lines. Until that time comes when the State will enforce the laws it makes and pay the bills we must be content with a county com- mission or board of supeiwisors which will undertake to serve the Itwo masters with as much justice as it can. One County Government; Not Several Give to the people a single county government instead of seven, with a short ballot instead of a long one, with a few conspicuous elective officials instead of a lot of obscure ones — a government that has power- to get results and can thus be held responsible if it fails to get results — and you will see the same marvelous revival of public attention that has been seen in every citj that I] Papers ox Special Tones 77 has adopted commission government. Yon will see the citizens of the connty really knowing something abont their connty govern- ment, and you will see them discussing their public servants with intelligence. Then you will get in the county whatever kind of government the people of that county want. T don't say it will be good government. I don't say that it will be better than the present county government, but I think it will be a great deal better, just as the commission governed cities have almost all shown instant and marked improvement. Give a man a good automobile and you cannot guarantee where he will go in it. You can only guarantee that a good automobile will take him wherever he wants to go more surely than a loose- jointed, ram- shackle automobile will. But the most happy result to be obtained by the county man- ager plan is the wiping out of the rank injustice inherent in the present mechanism, where officials are damned for things they did not do and praised for things which they could not help; where good work goes unnoticed and bad work, too ; where officials are blamed for things they could not help because the vital co- operation of some other county officer was lacking. There will be no more sheriffs wdio deplore the condition of their jails and cannot get money to make them right, and no more boards of supervisors who give the sheriif money enough, but can't make him spend it judiciously. When the lines of responsibility are clear and straight and simple, we Avill find our county govern- ments in a new and brighter atmosphere, lighted up by the healthy scrutiny of the whole people. THIRD SESSION Saturday Afternoon, November 14, 1914 ADDRESS: "SCHENECTADY'S CITY-COUNTY PLAN" By Benedict Hatmakee, Editor, The Schenectady Union-Star Eighty-six out of every 100 people in Schenectady county reside in the city. Ninety out of every 100 reside in the city and Scotia, a resi- dential village across the river. 78 County Government [Part On the borders of city and village reside npwards of 4,000 more people, so that within a radius of three miles from our city hall reside 94 out of every 100. There are five townships in the county. Three of them border the city, and the interests in these residents are closely allied with the city. Many of these are city people who prefer country homes. Others are workmen who appreciate the advantages of rural life. Others are fanners who sell most of their product at our market place. They grow their produce for us. They get electric light and power from the city and their names are in the local telephone directory. Therefore, practically these three border towns — I^iskayuna, Kotterdam and Glenville — belong to the city, and with the popu- lation already named make more than 97 out of each 100 people in the whole county. If the city should annex these three towns it would still be as densely populated as Duluth and have approximately as many people to each acre as Des Moines, Springfield, Tacoma and Salt Lake City. Of the two towns outside, Duanesburg and Princetown, the former has a population of 2,211 and the latter 684. Each tovm had less in 1910 than in 1900, and each had less in 1900 than in 1890. One of our city wards, Mont Pleasant, has twenty-five times the population of Princetown, and no more voice in the government of the countj^ than that town. This is not an inten- tional fault. It is just a development. The fact that we maintain a county government for the benefit of about 3 per cent, of our county population costs us fully $30,000 in salaries to county ofiicials and probably as much more in duplications of expenses. AYe are handing county ofiicials at least $10 for each resident of these two rural towns, which is required by law under the present system, but quite needless. Our board of supervisors has recognized this waste, and some time ago appointed a committee to look into the advisability of governing the county by a commission. They had not proceeded far when they discovered that para- graph 26 of article 3 of the Constitution of the State of I^ew York made a board of supervisors in the present form a legal necessity. The same paragraph, however, has in it these words : " Except in a county Avholly included in the city." I] Papers on Special Topics 79 The whole paragraph reads as follows: " Boards of supervisors. — 26. There shall be in each county, except in a county wholly included in a city, a board of supervisors, to be composed of such members and elected in such manner and for such periods as is or may be provided by law. In a city which includes an entire county, or two or more entire counties the powers and duties of a board of supervisors may be devolved upon the municial assembly, common council, board of aldermen or other legislative body of the city." It is this section in the Constitntion of the State of Kew York that has started the discnssion here of the advisability of having the entire county annexed to the city with, of course, tax zones, which would make the matter of taxation wholly equitable. The tax zones would probably be the present city of Schenectady, with such immediate environment as should be included therein, as Zone ^^A." The village of Scotia wuth such environment as should be included therein, as Zone ^'B," and the rest of the county as Zone ^^ C." The taxes in these zones would be essen- tially the same as they are now, less the pro rata amount which would be actually saved by the consolidation, and more justly equalized than now. There is a well-directed sentiment here for a commission form of government to supersede the present dual system and a com- mittee is now working on a proposed charter having this as its objective. Schenectady is the smallest county, geographically, this side of Kockland, and the percentage of urban population is larger than in any other '^ up-state " city. A few other counties have about three-fourths of their population residing in a central city, namely: Erie, Ifonroe, Onondaga and Chemung. But none of these are so clearly in need of consolidation. We, therefore, feel especial gratification that this conference has come here for its initial meeting. We shall derive great profit from its deliber- ations and from the plans to be set in motion for relief from the present constitutional requirements. COUNTY GOVERNMENT PART II ORGANIZATION OF WESTCHESTER COUNTY [81] CONTENTS OF PART II PAGE Statutory Fields of Governmental Control in Counties Generally 85 I. General Administration 86 II. Public Works 88 III. Public Education 88 IV. County Finances 89 V. The Judiciary and the Courts 89 VI. Detection and Prosecution of Criminals 91 VII. The Punishment of Convicted Criminals 91 VIII. Maintenance of Public Peace 92 IX. Public Charities and Poor Relief 92 X. Interpretation of the Law and Counsel to Public Officials 93 XI. Official Inspection and Investigation of the Administration of Gov- ernment, and of Public Affairs Generally 94 XII. The Custody and Preservation of Public Records Always Open and Accessible to All Persons 94 Westchester County: Organization and Functions of Departments and Bureaus; Cost of Personal Services 96 Board of Supervisors 97 Superintendent of Buildings 98 County Sealer 99 Board of Elections 100 Superintendent of Highways 100 District Superintendent of Schools 101 County Comptroller , 102 County Treasurer 103 Special Deputy Excise Commissioner 105 County Judge 105 Surrogate 106 Supreme Court 108 Commissioner of Jurors 110 District Attorney HI Coroners 112 Sheriff 113 Superintendent of Poor 115 County Attorney 117 County Clerk . .^ 117 Register 119 [82] ORGANIZATION OF WESTCHESTER COUNTY The New York State Constitutional Convention Commission, Alhany, N. Y.: Dear Sies. — The following pages have been prepared by the Westchester County Research Bureau with the purpose of show- ing merely the lines of service which seem to be recognized in the laws of Xew York State, as within the field of the governmental functions exercised within counties by county officers, county departments or county councils, and included under the general term " county government." Following the demarkation of such fields or lines of public service is a condensed description of the governmental organiza- tion of the populous, wealthy, and highly developed county of Westchester. Only the briefest possible outline of the functions of each de- partment and of its organization, is given. The original plan contemplated l)y the Bureau included an analytical digest of all laws, both special and general, controlling in any way either county government in general, or Westchester county, or any department or function of it in particular. However, such a digest proved voluminous and seemed unnecessary, inasmuch as other literature prepared for the use of the Convention contains classified and tabulated lists of all such legislative material. Respectfully submitted, WESTCHESTER COLWTY RESEARCH BUREAU, Per Otho G. Cartwright, Director. [83] COUNTY GOVERNMENT PART II ORGANIZATION OF WESTCHESTER COUNTY The term '" county government/' as applied in the commonly accepted sense of a single governing body for county affairs, is misleading. There is no such thing in Xew York State as a single, or a unified, government for an entire county. Instead, there are for each county several independent governing depart- ments and officials, the fimctions of each being territorially coextensive with the county boundaries in general. These various governing elements have not a great deal to do with one another. In administrative management they are not responsible to any central head, but each exercises its own dis- cretion as to initiative, operation and conclusion of public matters within its jurisdiction. Most of them look to the county board of supervisors for financial support; some of them receive their appointments from that body, and some of them are subject to the regulations of that body, as to the nature and extent of many of their functions and duties. These various bodies, departments and officials are the result of gradual growth in the needs for public service and the realization of those needs on the part of the public. First one function, or department, and then another has been created independently by statute, in response to such gi*owth and realization, and there has never been any serious attempt to bind these scattered elements, as we have done for cities. STATUTORY FIELDS OF GOVERNMENTAL CONTROL The law appears to recognize in general the following fields of regulation and control by public authority: I. General administrative functions. a. Quasi-legislative functions ; making up of county budget, ways and means, finance. b. Appointment of subordinate officials, regulation of their work and compensation. [85] County Government [Part c. Conduct of public elections. d. Control of weights and measures. e. Miscellaneous services, such as public printing and advertising, etc. II. Construction, maintenance, and operation of public works, including highways. III. Public education. IV. Collection, conservation, and disbursement of county moneys. V. Judicial functions, carried on partly by State officers (jus- tices of Supreme Court), partly by county or local officials (county judges, surrogates, coroners, etc.). Within this field also lies the control of enforcement of judicial decrees by ministerial court officers. YI. The detection and prosecution of crime. VII. The punishment of convicted malefactors. (Correction and rehabilitation do not seem to have place in county government. ) VIII. Maintenance of public peace. IX. Public charities and poor relief. X. Legal advice to county governing bodies, departments and officials. XL Official inspection and investigation of the administration of government and of public aifairs generally. XII. The custody and preservation of public records and the duty of keeping them open and accessible to seekers after information concerning public business. A well organized government would bring most of these func- tions, other than the judicial branch, under the power of a central body, which power would be the one immediate agent of the State in the county. Each of the foregoing fields is discussed in the following pages, showing the sundry departments and officials that serve its needs. Following such discussion, the organization and service of each department or bureau is shown by itself, with illustrative charts. In each instance the total cost of personal service and the numl)cr of public employees is stated separately. I. GENERAL ADMINISTRATION Under this title it is intended to include all those functions which, so far as authority within the county is concerned, have II] Organization of Westchester County 87 to do with the establishment, regulation and control of county offices or official functions, the choice of public officers and the appointment of subordinates, and the provision of financial support for maintenance and operation of the various offices, departments, bureaus and functions which are elements of county government. Most of such duties are performed by the board of supervisors, whose membership consists of one supervisor from each town and one from each city ward. Thus, in Westchester county, such board has nineteen township members and nineteen city members ; total, thirty-eight. AYhite Plains has changed from a town to a city while this book was being written, which will increase the membership in the board of supeiTisors to forty. All the functions scheduled in the preceding outline, under the head of '' General Administration," are performed by the board of supervisors or its appointees, with the exception of the conduct of public elections. The board of supervisors approaches most nearly to the realization of a central governing body for a county, but as will be seen, the board of supervisors exercises no control whatever over the management of the greater part of the business of the county. Even in levying the county budget, it has no discretion whatever as to certain portions of it. It must provide the sums levied by the State upon the county; it must provide the salaries fixed by statute; it must levy sufficient amount for debt service, and as the functions and duties of most of the county officers are prescribed by legislative enactment, the control exer- cised in this direction by the supervisors is very limited. The conduct of elections is under the management of the board of elections. This board is endowed with the functions of general management of election properties. It has the duty of providing ballots, poll books, registry books, election stationery, and supplies for all the election districts in the county at any general election. It also has the duty of publishing election notices, lists of candi- dates nominated for public office, and of making and publishing an official canvass of the vote cast at each election. It notifies can- didates of their election and makes official reports regarding elections, vacancies, qualification of elected officials or. their fail- ure to qualify, and has the custody of election records. The duties and powers of this board are prescribed separately by statute. It is an entirely independent body, acting on its own initiative and its own responsibility. It is not correlated in any way in these respects w^ith any other county department. 88 County Government [Part II. PUBLIC V/ORKS So many different elements enter into the constiTiction of public works and their maintenance and operation that it is fallacious to call it a department or to attempt to show any general recogni- tion of a department of public works as such, so far as counties are concerned. It is made up of the separate or loosely corre- lated activities of the county superintendent of highways, of various committees of the board of supervisors, of the town super- intendents of different towns, of the acts of the citizen body of the towns in their town meetings, and of the various village and the various city officials and departments. To prevent waste and reduplication, all such work might well be brought under the supervision of a central department, whose activities should be directed according to a well-considered plan, taking cognizance, as far as possible, of the needs of the future development of the county. III. PUBLIC EDUCATION Public education is under divided management. It is more strongly centralized under State control than any other depart- ment of public administration. It is not recognized universally in the State as a county function. Westchester county, for example, is divided into four superintendency districts. The superintendents presiding over these districts are purely adminis- trative officers. Each one is elected by a board of school directors, whose members themselves are elected two from each township within the superintendency district. These district superinten- dents have no responsibility to any county authorities or to the county electorate. They are paid partly by the State and partly by appropriations made by the board of supervisors, at the request of the supeiwisors within the superintendency district. Many villages have their own superintendents of schools, who are inde- pendent of this officer. All of the cities organize and conduct their departments of education. Such educational administrative officers make reports to the State Department of Education, and are responsible thereto for the fulfillment of their duties. They have to execute the orders of the State Department of Education as to the duties of their offices. Otherwise, they act on their own responsibility and are not in any way correlated with other county departments. II] Organization of Westchester County 89 IV. COUNTY FINANCES The collection and cnatody of the finances of a New York State county is an entirely independent field, and is usually adminis- tered with inexcusable laxity. Collections of taxes are made by independent officers of local districts, in connection with local taxes, such officers acting under the authority of warrants issued to them from a board ot council. Payments of such collections of State and county taxes are made irregularly to the county treas- urer. The treasurer's sources of revenue include funds from state departments, municipal earnings, fines and penalties im- posed by courts, trust funds, loans negotiated on the issuance of the county's obligations, etc. The treasurer chooses his own banks of deposit, subject only to certain statutory prescriptions regard- ing a bank's sureties and its capitalization. The county treasurer pays out the county funds on (a) the orders of a court of competent jurisdiction, (b) the drafts of the board of supervisors, (c) the drafts of the county superintendent of the poor, and (d) for salaries voted by the board of supervisors. The latter are paid without audit or draft of the board. In most counties all county bills have to be audited by the board of super- visors, a service usually performed through committees of the board. In practice this method is apt to be very inefficient. In counties that have an auditor, the board of supervisors is relieved of its auditing duty, and the treasurer pays claims against the county on the orders of the county auditor. In counties that have a comptroller, all disl)ursements, except court orders and drafts of the superintendent of the poor, are audited by the board of super- visors on the approval of the comptroller, whose duty it is to exam- ine and pass upon such claims. Westchester county has a special act empowering the board of supervisors to make the comptroller also the auditor, which will relieve the board of its auditing func- tions. Erie county has a similar act. Erie county's auditor re- ceives $4,000 a year. It is larger, more populous and more wealthy, and levies a larger budget than Westchester county. Westchester county pays its comptroller $6,000 a year and its treasurer $10,000, although the treasurer is the inferior officer. V. THE JITDIOIAHY AND THE COURTS The judicial system consists of courts of several grades, which are supposedly constituted to deal with offences and disputes according to their nature and importance. 90 County Government [Part The lowest of these is the local township court, presided over by the justices of the peace. Frequently such officials, having no regular court room, hold court in their private offices, or at their homes, or wherever it is most convenient. Their jurisdiction covers petty local misdemeanors and civil disputes involving values of $200 or less. Of somewhat similar grade are the local magistrate's courts of the villages and of the cities. The court of the next higher grade is the county court; whose jurisdiction comprises major crimes and civil suits involving values of $2,000 or less. The county judge, presiding over this court, is elected by the county at large. The county clerk is ex officio clerk of the county court, and keeps its records. This court also, in some of the smaller counties, handles pro- bate functions, settlement of estates, etc., and the judge is called '' county judge and surrogate '' in such counties. In the larger counties, such as AVestchester, there is a separate surrogate's court for the settlement of estates ; and the surrogate is elected by the county at large to preside over such matters. He has his own court, his own court clerk, who keeps the records of that court, and other subordinates. The court of general original jurisdiction at law and in equity is the Supreme Court of the State. The State is divided into nine judicial districts. Each district comprises several counties. All the electors of each district elect the number of judges assigned to that district by the Legislature. This court is not a county court, but a State court, which is held separately in and for the sev- eral counties. AVestchester is in the ninth judicial district, which has five judges of the Supreme Court. It is unnecessary to refer to the appellate courts, which have no distinctly county functions. The judicial officers of Westchester county (aside from the five Supreme Court justices of the ninth district) are one county judge, one surrogate, seventy-six justices of the peace, twenty- three village magistrates, and the five or more city magistrates. We may note in passing the quasi-judicial functions residing in the four coroners for inquests into the causes of sudden death. For the enforcement of judicial decrees and execution of court mandates, the sherifi^ and his subordinates are court officers of the Supreme Court and the county court. The local courts have the services of local officers, or may call on the sheriff for assistance, under certain conditions. II] Organization of Westchester County 91 VI. DETECTION AND PROSECUTION OF CRIMINALS The detection and prosecution of criminals is conducted under the direction of the district attorney. For the purposes of proof of crime he has power to employ such detectives from outside agen- cies as are necessary, and to call upon the sheriff and the forces at his command for assistance in pursuit and arrest of criminals. The district attorney is an independent officer, and acts on his own initiative entirely. He decides for himself what cases he shall handle promptly, v/hat ones he shall push with vigor and enter- prise, and what ones he shall allow to take their own coursie. The matter of indictment, hoAvever, rests with the grand jury, which is referred to undec section XI hereinafter. The chief functions of the coroners also belong in this field, as they are required first to investigate the causes of sudden or vio- lent death, to determine whether there are evidences of criminal causes of such deaths, and to order the arrest and detention of any persons pointed to by their investigations as guilty of such crime. VII. THE PUNISHMENT OF CONVICTED CRIMINALS The punishment of criminals involves the maintenance and operation of public penal institutions. Of these, Westchester county can boast of but one, the county jail. Sing Sing Prison, at Ossining, is a State institution for felons under sentence of more than one year. The county has no penitentiary, although it has now planned to build, operate and maintain one. Within the county's boundaries are several reformatories, including institu- tions for both juvenile and mature delinquents, and for both sexes, but such are either State institutions or are privately maintained. For use by the county, their privileges have to be rented at county expense. Many of the county's criminals are sentenced to institu- tions outside the county's boundaries, for the use of which also the county pays a substantial rent. Parallel conditions exist in other counties of the State. For the conduct of such activities as the counties have developed in this field, the law provides the sheriff and his subordinates, including the jail warden and his deputies and assistants; the towns provide their local peace officers and lock-ups ; and the vil- lages and cities their- police and local jails. Tn this service the sheriff is directly under the orders of the court in the execution of its sentences. It will be seen that the recognition of correction as a function of government of counties is very scant, and that the 92 County Goveenment [Part recognition of rehabilitation of malefactors under sentence of punishment is entirely lacking. VIII. MAINTENANCE OF PUBLIC PEACE Allied to the three foregoing fields of activity is the mainte- nance of public peace, the suppression of riots, the preservation of order, and the protection of life, liberty and property of every free person within the county. This function is administered by the sheriff and his deputies, under statutory provisions, and is conducted entirely upon his own initiative. In this field he is not an officer of the court, but ,is independent. He may call to his assistance, if necessary, the peace officers of the local municipali- ties, or he may levy posses of citizens in cases of emergency, or summon the State militia to help in the establishment of the peace. IX. PUBLIC CHARITIES AND POOR RELIEF This field is administered in county government by two systems of power, which, while intended to harmonize, are in fact seriously conflicting. The county superintendent is theoretically the official in charge of the administration of public charities. His inde- pendent administration, however, is confined to the control of the county almshouse, hospitals, etc., and of indigent poor persons, in- sane, imbeciles, and indigent sick regularly committed to those in- stitutions for charitable aid. Each township has one or more local overseers of the poor, who have power to commit to the county almshouse such persons as they deem proper charges. The local justices of the peace, and other magistrates, have similar power. The commitments are not always wise, as the superin- tendent learns very shortly, after he receives the charges. This power over such commitments is limited to the discharging of such persons committed, as he finds not proper subjects for public re- lief. He is obliged to provide for them properly while they are in his care, in the same manner as for all the rest of his charges. In order to make possible such provision without delay, the super- intendent of the poor is authorized by law to draw upon the county treasurer for such funds as may be needed by his department within the appropriations of the county budget. His bills do not have to be audited by any other county official or department. He has to render an annual report of the financial accounts of his office to the board of supervisors, and another to the county treas- urer. He has also to report to the State board of charities such information and on such forms as that board prescribes. II] Oeganizatiox of Westchester County 93 Westchester county maintains an almshouse for indigent poor, a general hospital for indigent sick persons, a tuberculosis hospital ward, and a farm for the raising of as much produce as possible for the food supply of the almshouse, and particularly milk and egg supplies for the hospital. Except for town commitments, the superintendent of the poor is even more independent as to initiative and as to the conduct of his office within its statutory regulations than most of the other county officers, because he has power to draw independently upon county funds for the maintenance and operation of his department. X. INTERPRETATION OF THE LAW AND COUNSEL TO PUBLIC OFFICIALS Boards of supervisors have the power to appoint a county attor- ney, whose duty it is to serve as adviser to that board as to the legality of its proceedings; to represent the board of supervisors or the county in the defense of actions brought against the county, or in the institution of actions on the part of the county ; to draft bills designed by the board of supervisors for the improvement of county matters, and present them to the Legislature, or to put in legal form resolutions of the board of supervisors for local govern- ment; to give counsel to such other county or town officials re- garding the function of their office as the board of supervisors may prescribe. Such an officer, if well chosen, a capable, experienced attorney, versed in municipal laws, should conduct a department of incalcul- able service. The work of the county counsel, however, frequently consists merely of perfunctory service rendered to the board of supervisors. Westchester county employs special counsel (other than the county attorney) for its more important executive officers, as well as for the conduct of condemnation proceedings to acquire the title of lands for highways and public works and legal services pertaining thereto. For this extra service the county pays an addi- tional $10,000 or $12,000 a year. Each township's government employs counsel as needed. Sometimes fees for this local service are very large. Each village has its own corporation counsel, who is usually paid a salary. Here again is a field for organization. Many of these scattered units and fragments could probably well be brought together into a county department of law, with the re- sult of avoiding reduplication of work and of securing thoroughly competent men specially versed in this particular branch of the law. 94 Couiv'TY Government [Part XI. OFFICIAL INSPECTION AND INVESTIGATION OF THE ADMINISTRATION OF GOVERNMENT, AND OF PUB- LIC AFFAIRS GENERALLY This governmental function is performed by the grand jury. As indicated in the following descriptions of departmental organi- zation, the chief function performed by the grand jury is in the investigation of complaints or evidences of the violations of the criminal law, and, when such investigations warrant it, of finding and presenting indictments against persons believed to be guilty of such violations. However, the grand jury's investigations may extend into the management and conduct of the official duties of any public officer or any department or function of public business, including even the courts. It may either find an indictment of crime or make a presentment reporting mismanagement or misconduct not consti- tuting crime, and criticising inefficiency or waste and extrava- gance. XII. THE CUSTODY AND PRESERVATION OF PUBLIC REC- ORDS ALWAYS OPEN AND ACCESSIBLE TO ALL PERSONS The custody of public records is only partly provided for in county administration. Records of the courts, of transfers of and encumbrances upon real property, of the formation of corporations, of the settlement of estates, and several other types of records of public nature are kept at the county seat in the custody of the county clerk, the register, and the surrogate's clerk. These are genuine public records, generally accessible to anybody who wishes to examine them. Certain records of tax sales are supposed to be kept equally accessible in the office of the county treasurer. In Westchester county, such records are kept always open to the public during the the treasurer's office hours. Few searchers, however, are satisfied by the tax sale records in Westchester county treasurer's office. It is always thought necessary to go to the original town records, wherever they are located, in order to learn the true condition of a title. Financial records of counties are seldom satisfactorily kept, and are never in any way accessible to the public without a particular request for a specific book or entry, and it is often difficult to obtain access to the records of a busy treasurer. Here, again, so II] Organization of Westchester County 95 far as keeping the records is concerned, Westchester county is somewhat exceptional. Its system of bookkeeping and its budget- ary provisions have recently been remodeled to conform to the statutory requirements and the regulations of the State Comp- troller. Other public records are scattered all over the county. For the enlightenment of the public, nothing is more seriously needed in any adequate scheme of municipal government than a complete, accurate, dependable information bureau as to the conduct of the public business. The kind of information kept open to the public, as above described, is largely that embracing facts regarding the relations of individual persons or corporations with one another, and conveys very little information as to the official duties, official acts, official responsibilities, and financial cost of the various officers, departments, bureaus, functions or lines of activity of the county government. The importance of full information as a means of citizen control of public administration, cannot be overestimated. It is of the very essence of democracy, and if fully and scientifically carried out, would relieve our pres- ent goverinnental structure of the need of most of its cumbersome schemes of checks and balances. Departmental Details of Westchester County In order further to clarify the working of the individual de- partments, the following sections contain charts showing the detailed organization for Westchester county of each of the de- partments or bureaus mentioned in the foregoing discussion. It will be noticed that some officers or departments exercise duties in various other departments. It will also be seen that each depart- ment of itself constitutes an independent governing body, not under the control of a county head, except in the case where the bureau chief is a direct appointee of and directly responsible to the board of supervisors. The board of supervisors has only one source of control over the various departments, namely, the budget for their salaries, maintenance, and operation. Such control does not extend to the county judge or the supreme court judges, but it does extend over all the subordinate officers of their courts and over maintenance and operation. 96 County Government [Part ORGANIZATION OF DEPARTMENTS AND BUREAUS FUNCTIONS OF DEPARTMENTS, BUREAUS, AND OFFICIALS COST OF PERSONAL SERVICES SALARIES AND FEES- PAID FOR PERSONAL SERVICESf Summary Number employed Salaries Fees Total County Attorney 2 $3,200 00 $3,200 00 Clerk, County 17 39,770 00 39,770 00 Comptroller 4 11.500 00 11,500 00 CoronersJ 4 8,000 00 $11,975 00 19,975 00 County Court 4 17,900 00 48,800 00 66.700 00 District Attorney 6 21,300 00 30,500 00 51,800 00 Deputy Excise Commissioner. . 2 2,000 00 2,000 00 Education (4 District Supts.) . 4 8.400 00 8.400 00 Elections, Bureau of 6 11,000 00 11,000 00 Jurors, Commissioner of 2 5,800 00 5,800 00 Register (not including regis- ter's compensation and $28,200 salaries paid from fees of office) 19 1,500 00 1.500 00 Sealer 1 1,500 00 250 00 1.750 00 Sheriff and Jail 46 68,200 00 68.200 00 Superintendent of Buildings. . . 18 19,852 00 19.852 00 Superintendent of Highways. .. 3 5,000 00 2,000 00 7.000 00 Superintendent of Poor 37 23,815 00 23.815 00 Board of Supervisors 41 41,550 00 13,965 34 55,515 34 Supreme Court 15 64,151 85 64,750 00 128,901 85 Surrogate 11 33,100 00 33.100 00 Treasurer 6 21,200 00 21.200 00 248 $408,738 85 $172,240 34 $580,979 19 Employees of Register, from fees of offices 18 28,200 00 28,200 00 Total 266 $436,938 85 $172,240 34 $609,179 19 * This list includes only fees paid from budget funds, and takes no cognizance of fees charged the public by individual officers for specific services. t Except as otherwise indicated in the following pages, all salaries are fixed by the Board of Super\-isors. " t Several hundred iudiv'dual physicians are employed. Fees are : External ex- amination. $10; autopsy, $20. § This item refers to fees charged the public by the register for specific ser- vices, and is not a budget item. CHART ^/iNN£R OF THE/R CHOICE (¥\^tf£TH£R BJiCH DEPARTMENTAL CHIEF, C/TY AN^CTORATES OF OTHER COUNTIES £L£C IN THE JUDICIAL DISTRICT BOa SUP£ 30 at ^/, a a/- S i Supreme Court s Judges Ot ^1 7,500ea-^87,SOO 'E COMMISSIONER •>F Excise COUNTY ATTORN EiY $3, OOP COUNDepUTY C0MM9 OF.i OF^CXC/SE Sl ^ $1.2 SO COUNTY SUP^ OFBUlLDlNGi Sz.ooo ounfy treasurer. CH/>HT SHOWING THE \//IRIOUS PUBLIC OFFICMLS OF i^/ESTCMFSTET R COUNTY, THE MANNER OF THEIR CHOICE (WHETHER Br ELECTION OR BY APPOINTMENT) /IND THE AMOUNT OF COMPENSATION OF EACH DEPARTMENTAL CHIEF. COUNTY ELECTORATE CITY AND TOWNSHIP ELECTOPATE3 BOARD OF County Couf>T • JUDGE ^lOfiOO SURROSATE ELECTORATES OT OTHER COUNTIES IN THE JUDICIAL DISTRICT Supreme Court S JuDG£S or il7,500ea-^87500 REOI3TER I LsWCTW; (FEES) I I g°fg \C0MP1 \_f6X \COUNTY 3UPT I \~. k ELECTION OMMIMIONEaa •<,ltj,O0O.^\ COMMISSIONER OF JURORS $3,500 /tppomted by foivnship school directors (4 boards) ed by boc niyjudge I Deputy COMU'R I i 1.2 50 I jnly treasu BOARD or SUPERVISORS TOT/tL PERSONAL S£PY/C£S $78,3673A SUPERVISORS 38 SALARIES ^34,300 Local legislahon. limited to powers conlerred by state legislation. Prot^ision ot funds for financing the county^ lev\/ or taxes, Acquisition' of real estate tor county uses, disposal thereof as expedient. Erection, maintenance . and repair of county buildings Care of corporate properly of the county. fixlna or change ot fiounaories of civil subdivisions of the county Appointment and removal of certain county officials and employees, fixinff of salaries of alt county officials and employees not established by tea is la lure /ludit and control of county charges . Supervision of local municipal accounts . fnvestipation of any deportment of county government COUNTr /tTTOPNEY COUNTY MTY $3000 Caumel to board 0/ superi'isors Coiynse/ ro /-oivn boards and fown officers OS board of supervisors may direct. CLERK or BOARD or 3UPERVI50Q5 Clerk $4,ooo Deputy Clerk z.soo Page 250 Preparation of- tax rolls under direchon of board. Making reports to staf-e cornptroller as to municipal i'atuationi and debts Report fo county treasurer, ^aluot/ons ot pubtic seri/ice corporations in the county. riMANCE 1 COl^MITTt:ES 2 M£MBCP5 7AIJC S Equalization of meats. Preparation of bud,ffet providing for cc ejcpenses . ossess- county IS of unty E^om/natio/7 into needs various county officers and tfie/r deparfments. /Jpproi^at for audit of ctoims against sucfi officers and motrmp reports and recommendations supen^.sor^ Miscellaneous Exominotion report on iministration(a5 directed)of matters perta/nin^ to road and supplies for county officers, armory and m/titta /^pproh^ot or d/sapproi/al of bitfs of such aeport- E'xaminat/on of and report on proposed tegtstatian. Exom/nat/on of and report on atf matters re- ferred to them ini/o/it'in^ questions of taty. SPECIAL Committees Perfomonce of spectot sert^ices for the board, a:. \^/ded for by the sftsndm^ committees Super IN ten den t ^2 ooo- ENGINEER5 ^ 5.S50 n REM Eft J 3,042 janitors 6 5.s40 Oiler 900 Gardener 720 Telephone Operator 900 iVATCtitff^N 1.200 Custody and ca and grounds, ar, II] Organization of Westchester County 97 BOARD OF SUPERVISORS The county board of supervisors is theoretically a representative body, and is sometimes called the county legislature. Its mem- bers are elected not by the county electorate, but one supervisor by the electorate of each town and one by the electorate of each city ward (or in some cities, the city wards are grouped so that one supervisor represents two or more wards; the new city of White Plains will have three supervisors for six wards.) In West- chester county there are thirty-eight supervisors, which member- ship at present is equally divided, nineteen representing town- ships and nineteen representing the cities. The city of White Plains will change this to eighteen township and twenty-two city supervisors. Their term of office is two years, the whole board being elected at the same time. The functions of the board of supervisors are both legislative and administrative. It is the only element in county government which approaches a headship or central control, but its powers are so limited that it cannot be considered in any great degree as cen- tralizing county government in itself. Its legislative functions comprise principally the powers to pro- vide funds for the support of the various governmental operations of the county (with the exception of certain elements, such as education which costs more than the entire county budget, and the support of the register's office), fixing of salaries of all county officers not established by statute, the creation of subordinate posi- tions in county civil service, in the fixing of the salaries therefor, making of the county budget, making of contracts for the county, enactment of local laws, usually called " resolutions,'' the change of town boundaries, and the erection of new townships, the division of school superintendency districts, the institution of actions at law in behalf of the county, etc. The power to raise money is car- ried out through the levy of taxes or the authorization of loans upon the issuance of the county's bonds. Its administrative functions comprise the care of the corporate property of the county, the audit of county charges (in counties where there is no auditor), the equalization of taxes, the canvass of election returns, the preparation of tax rolls, etc. A certain degree of control over county officials can be exer- cised by regulation of their salaries, and of the budget for mainte- nance and operation of their official departments and functions. 4 98 County Goveenment [Part Discipline of this sort, however, is depressive and cramping — not constructive, so that such control is limited. Through their function of exercising care for the corporate property of the county, the board of supervisors of Westchester county appoints a superintendent of buildings and subordinates, as described in the appropriate title herein. Salaries and Fees* for Personal Services Position Compensation Thirty members at $1,000 per annum $30,000 00 Eight members at $600 per annum 4,800 00 Mileage 1,287 70 Traveling expenses 7,000 00 Extending taxes 5,677 64 Clerk 4,000 00 Assistant clerk 2,500 00 Page 250 00 $55,515 34 SUPERINTENDENT OF BUILDINGS f The superintendent of buildings is appointed by the board of supervisors, and serves during the pleasure of that board. He has the care, in Westchester county, of the Court House and grounds, and the supervision of the janitors^ and cleaners, and caretakers. * Most town supervisors receive large additional compensation from fees paid them by their respective townships for to\\ai services. These extra fees run as high as $10,000 or $12,000 a year for some to^\^ls. t See organization chart of tlie Board of Supervisors. 11] Oeganization of Westchester County 99 Salaries and Fees for Personal Services Position Compensation Superintendent of buildings $2,000 00 Court House: Janitor 1,080 00 Assistant janitor 840 00 Assistant janitor 840 00 Assistant janitor 840 00 Laborer 840 00 Janitress 600 00 Telephone operator 900 00 Caretaker, Court House grounds 720 00 Night watchman 1,200 00 Care of building 500 00 Chief engineer 1,500 00 Assistant engineer ; 1,350 00 Assistant engineer 1,350 00 Assistant engineer 1,350 00 Fireman 1,014 00 Fireman 1,014 00 Fireman 1,014 00 Laborer 900 00 $19,852 00 COUNTY SEALER The county sealer of weights and measures is appointed by the board of supervisors and is removable at its pleasure. He has the custody of the county standards of weights and measures, and it is his duty to examine the weights and measures in use in the towns of the county and compare them with the county standards ; to seal those which he finds correct, and to confiscate and destroy false and defective ones. Salaries and Fees for Personal Services Position Compensation County sealer $1,500 00 Traveling expenses 250 00 $1,750 00 100 County Goveknment [Part BOARD OF ELECTIONS The board of elections consists of two or more members, as the county board of supervisors may determine. The board must be equally divided politically. Westchester county has two commissioners of elections. The county committee of each of the two political parties polling the highest vote designates a commissioner of elections and reports such designation to the board of supervisors as a nomination. From such designations the board of supei-risors appoints com- missioners of elections. Their term of office is two years. The functions of the board of elections are to publish notices of ap- proaching elections and lists of candidates nominated to the offices to be filled at such elections ; to prepare and provide for each election district all official stationery needed for the conduct of such elections, such as poll lists, registry books, tally sheets, forms for inspectors' returns, pencils, ink, etc. ; to provide printed ballots for the use of the voters; to make and publish an official canvass of the vote of the entire county, tabulated by election districts, for the complete election; to have the custody and preservation of all books, papers, and records of such elections, and to keep such records open for the inspection of any citizen of the State. Salaries and Fees for Personal Services Position Compensation Commissioner $3,000 00 Commissioner 3,000 00 Chief clerk 1,500 00 Clerk 1,500 00 Stenographer 1,000 00 Temporary employees 1,000 00 $11,000 00 SUPERINTENDENT OF HIGHWAYS The superintendent of highways is appointed by the board of supervisors and is removable either by that board or by the State Commission of Highways. He has general charge of all highways and bridges in the county, as to their construction, improvement, repair, and main- tenance. He has chief authority in such matters (except as to ^fiER~^/.ooo NG ieEPOP.TS. 5i u BOARD OF CLECT/OfiS One Commissioner ^jk>oo ONE' Commissioned * 3.000 PR£P4Re S PUBL/Sn yiNNOUNCFMFNTS OF flections s. lists of candidates. Prepare 5 pooi/ide all registry s poll BOOKS 5 LISTS, ballots, ELECTION stationery s. supplies, report blanks etc. make official canvass h. reports of elections. notify c/indid/ites Custody of all election records s statistics. / / / / \ \ \ \ C/i/5r CLERK -^,^00 DEPUTY CLERK-^ifioo STENOGRAPHER-^ Looo CENCRAL 5UPeeviS/ON OF OFFICC. ZTAT/3T/CAL S TABULATIO/1 WOBK GENERAL clerical HELP SUPEPl/ISION or POLL LISTS COPHESPONDENCE S TYPEweiTINC CEPOPTS. COUNTY SUPERINTENDENT or hlGHWAYS SUPER IN TEN DEN T ^Z.SOO FEE 3 ( TRA \/EL ) Z^ 000 EMPLOYEES Z,500 Genero/ charge of o// highivays and bridges, improvements repair and maintenance. /n spec /-/on (at /east annua f/y) of a// hip/ikvays and bridges in each tokyn. Direction of to^vn superintendent as to repair and improvement Annua/ report to board at superk'/sors of amount necessary to construct, improi^e and main Tain county roads for ensuing year Geo/ogica/ inspec/ton of county for best road materia/. Estab/ishment of road grades, recom- mendattan of dra/naj:fe sys/ems^approva/ of bridge ptans^ inspect/on and cert/ficaiion of construc- l/on progress on county road contracts. Report of /rregu/ar/t/es. Performance of any other duties re- cfu/ned /by ystate hight^ay commission. COUNTY SUPERINTENDENT OF HIGHWAYS SUPER IN TEN DEN T ^Z.SOO FEES ( TRA i/EL ) Z^ 000 EMPLOYEES Z,5O0 General charge of a// highivays and bridges, improvements repair and mainfenance. /n spec /-/on (at teas/- annua///) o/ a// fyiphkvays and bridges /n eac/j to^vn. Direction o/^ toku'n superintendent as /b repair and impro^emen/. Annuat report to board of superu'isors ot amoun/- necessary to construe f, improi^e and main rain coun/y roads tor ensuing year Geotogicat inspectton of county for best road material. Establishment- of road grades, recom- menda/tan of dra/naj:fe systems ^approi^a/ of bridge ptans. Inspect/on and cert/fica//on of conslruc- l/on progress on county road contracts. Report of irregular/t/es. Performance of any other duties re- (fu/red Jby state hight^ay commission. DISTRICT SUPERINTENDENTS or SCHOOLS P/J/O BY /=>/y/0 BY Sr/IT£ COUNTY ^l,ZOO SUPERINTENDENT riQST DISTRICT ^1,800 1,200 5E:C0ND 2,400 1,200 THIRD 2,400 1,200 FOURTH 1800 Conferences vv'iih and counsel of teacher^ as to curricu/o and .school monagemenf Conferences yv/ffy and counsel oF school trustees as to their poa/ers, dufies and responsibilities ot/er school management, grounds, bu/ldings ^ construction^ ecfuipment teaching staff etc. Inspection of training classes and report thereon to the commissioner of education. Examination and license of teactiers Regulation- or change of school district boundaries as expedient. Compulsion of trustees to moke changes or repairs of school buildings. Condemnahon of school buildings. /Ibakment of nuisances. Ini/estigahon of charges v^s teachers. ln[/estigation of any matters required by state commissioner of education. f?eport thereon to him. II] Organization of Westchester County 101 autliorizing new bridges or routes for new liigliways), being sub- ject only to the State Commission of Ilighways, which may overrule or reverse his decisions or instructions, if it sees fit. It is his duty to inspect and follow up closely such matters and to report irregularities to the proper authorities. He may also be required by the State Commission of Highways to perform other services. Salaries and Fees for Personal Services Position Compensation Superintendent of Highways $2,500 00 Traveling expenses 2,000 00 Eegular clerks and assistants 2,500 00 $7,000 00 DISTRICT SUPERINTENDENT OF SCHOOLS Westchester county is divided into four superintendency dis- tricts, the general supeiwision of each of which, as to all matters of school administration, is vested in a district superintendent of schools. The manner of election of the district superintendent is peculiar. 1. The electorate of each town in a superintendency district chooses at general election two school directors. 2. All the school directors of a superintendency district organ- ize as a board, and on the third Tuesday in June elect a district superintendent for their district. The term of office of the district superintendent begins on August first and lasts five years. He is removable by the State Commissioner of Education, and for the administration of the functions of his office the superintendent is directly responsible to the State Commissioner. The powers of the district superintendent do not extend over cities or districts of 5,000 population or more, which employ their own superintendents of schools. For the compensation of a district superintendent the State pays $1,200 a year. To this each superintendency district may add such compensation as the tov/nship super^dsors of all towns in the district may agree upon. Such agreement is reported officially to the county board of supervisors, who levy, on the towns of the district voting it, such additional compensation. 102 County Government [Part The board of school directors may choose the best available man to be found anywhere in the country, and are not limited to the residents of their district. The district superintendent has the power and the duty to confer with the teachers in his district and advise them as to courses of study, school management, and general educational welfare ; to supervise training classes ; to call together and coun- sel school trustees as to their powers and duties over construction, maintenance, and operation of schoolhouses and school grounds, the employment of teachers, and the equipment of schools; to order alterations or repairs of schoolhouses, school furniture, or even to condemn the schoolhouse as unfit for further use ; to examine and license teachers; to investigate charges against teachers and revoke teaching licenses, if such charges are sus- tained; and to perform any other functions formerly vested in school commissioners. He is obliged to report to the Commis- sioner of Education, as directed by the latter, upon any or all of his official functions or activities. Salaries and Fees for Personal Services Compensation Compensation paid by county paid by Position district state Superintendent of first district $1,800 00 $1,200 00 Superintendent of second district 2,400 00 1,200 00 Superintendent of third district 2,400 00 1,200 00 Superintendent of fourth district 1,800 00 , 1,200 00 $8,400 00 $4,800 00 COUNTY COMPTROLLER The county comptroller is chosen by the county electorate. His term of office is three years. He is the chief financial officer of the county, although his control does not extend over all branches of county finance. In some fields, such as the administration of trust funds, he has very little, if anything, to say, such things being administered under the direction of the courts or of par- ticular statutes. He is, nevertheless, the county's most important fiscal officer. His functions are fourfold: (1) The examination of claims against the county and of pay- rolls for county officers and employees, and report upon their DEPUTrijRK S/OOO txamii»epmg and f/l/ng presents /-/le/r m< sys/-em I Keep/'n^ (9/ in for/ and pr/'i COUNTY COMPTROLLER TOT/^L 3/^L/IPIES OF OFFICE. S 1 1^500 CO/^PTf?OLLER ^ 6,000 Superintendence of coun/y finance. Control of county account.5. Examination and appro- vat or disopproi/al of c/oims against the counti/. Peport ttiereon to board of superi/isors- Izjcamine and report on poy-ro/fj of coun/y officio/s and emp/oyees Negofia/ion of sole 0/ iionds au /homed by board of- ^uper- i/isors /]udif occounfs of county treasurer and of offrer county officials ffeep occounfs rviffi eacfi counfy officer and each fund. \^ ^ ^ ^ \^ D£PUTy COMPrPOLLER ^3000 Second Deputy CoMTf) ^1,500 Clerk ^1,000 txaminahon 0/ c/a/ms presented and rep or/- upon /■he/r men/-. Juperi^/s/on of sys/em and records /feep/ng of- audi hng guide of informofion as fo i'endors and prices Detail work of preparing numbering, and listing i^oucfiers', chec/fing foot- ings and exfensions BooAtceep/ng and fifing COUNTY TREflSURER TOT/9 L PERSOM/JL SERVICES ^S/,200 TRE/1SURER ^/O^OOO COUNSEL. 3,000 Receip/- and custodL/ of a// coun/^iy yr7on/es a nc/ other monies pre - scr/ h ed he/ /aou /arrm ent, ^pp ^ttate n/^/£/or7 of Suprerrje Court, and Board af Supervisors, as /o various furJds /n custodt/ of Treasurer. D/sJbcJrsernenr of funds ont t/ as ordered he/ — (a) Board of Supervisors. {t>) Cor?^ptro/ter. (c) Courts. (d) County Superintendent of Poor. (e) Statu for if provision. / \ C/f5H/£R DEPUTY ^S.Soo STENOGRflPHEP J, ^00 CffSHtER ^/,800 CLERt< /,^0O Chief accounf'an/'. Genera/ oc/rry/fj'/s/'ro- //^A7 o/" office Qr7c/ sfoff. S Ufi> er^/s / or? of court d^trusf fund hureau. J^& epingr of f/ran cia 1 records of courts and court expenses. Bronx VaZ/ec/ Seujer fund accounts. Tax. sa/e regrister. COUNTY TREASURER TOT/JL PERSOH/JL S£RVJC£S ^S/,200 TRET/ISURER ^/ 0^000 COUN5EE 3,000 Rec eip/- and custodi/ of a// coun/'c/ 7r7on/es a nc/ other monies pre - scr/ h eci be/ iaou />'/£/ 0/^ of Suprer?^e Courl', and Board of Supervisors, as /o various funds /rf cusfodi/ of Treasurer. 0/B/burse/-ner7f of fu/-7ds or?/ l/ as ordered be/ — {a) Board of Supervisors. (l>) Corr7p/'ro//er. (c) Cour/s. (d) Coun/y Superinterfdent of Poor. \e) Sfafufori^ provision. / \ C/75M/SR DEPUTY ^3.Soo STENOGRfiP/^EP J, ^00 CRS///ER ^/,800 CLERK /.S-OO Chief accoantanf'- Gerrera/ oc/rry/'rf i s/'r-cf - //^A7 0/ office o/7c/ s/aff S up eri//5 / or> of cour/- & ^rus f fund bureau. /r€> epingr of f/nancia/ records of cour/s and cour/ expenses. Bronx Va//€(/ Setxjer fund accoun/'s. TaK ea/e regris/er. II] Okganization of Westchester County 103 merits to tlie board of supervisors, who are then the final auditors ; (2) The marketing of the county's obligations issued for cash loans, except temporary certificates of indebtedness. (3) The audit of the accounts of the county treasurer and of other county officers, and control of the accounting system, and prescription of forms for payrolls, budget estimates, etc. ; (4) The control of disbursements by the issuance of drafts upon the county treasurer for the payment of salaries or claims finally audited by the board of supervisors, and for the retire- ment of maturing obligations. He has no power, under the law, to audit the finances of the civil subdivisions of the county, nor to establish uniformity of financial administration, as the county comptroller is not a part of the State's fiscal administration. The State Comptroller may step in over his head and audit the accounts of the county officers and reject, revise, or reconstruct the accounting system. Under a special law for Westchester Oounty, as stated herein- before, the county comptroller is also county auditor, so that he no longer has to submit his audits to the boards of supervisors. This is a most important step in the betterment of the county's financial administration. Responsibility is thus directly traceable to the comptroller himself for the expenditure of the bulk of the county's money. Salaries and Fees for Personal Services Position Compensation Comptroller $6,000 00 Deputy comptroller 3,000 00 Second deputy comptroller 1,500 00 Clerk 1,000 00 $11,500 00 COUNTY TREASURER The county treasurer is elected by the county electorate. His term of office is three years. Under the general county law, the county treasurer is the chief fiscal officer of the county. In counties where a comptroller is elected the comptroller supersedes to practically all discretionary 104 CouBfTY Government [Part powers of the county treasurer. In Westcliester county the comptroller is now vested with still further powers in the special act passed by the last Legislature, which gives him power of final audit and relieves the board of supervisors of Westchester county of that function. The discretionary powers of the county treasurer are not large, even under the general law. He is merely the custodian of monies belonging to the county or placed in the care of the county in trust for future disbursements, as directed by particular stat- utes or court order. For all such monies he has to find proper depositories, the qualifications of which are likewise established by law. His disbursements are all controlled and directed by particular statutes or else under the authority of (a) The board of supervisors, (b) The county comptroller, (c) The courts of competent jurisdiction, (d) The county superintendent of the poor. He is obliged to make reports periodically or as often as ordered by his superior officers or departments, regarding all details of the finances in his charge and of his administration of such finances, that such officers or departments may wish to know. He is usually provided with forms on which to make such reports. The control of the system of accounts and the forms of reports to be used by him, rests with the State Comptroller, although not all of the counties have as yet complied with the Comptroller's requirements in this respect. Westchester county has adopted the entire system of the Comptroller both as to county accounts and as to the county budget. Salaries and Fees for Personal Services Position Compensation County treasurer $10,000 00 Deputy county treasurer 3,500 00 Cashier 1,800 00 Stenographer 1,400 00 Counsel 3,000 00 Clerk 1,300 00 Temporary clerical help 200 00 $21,200 00 SHER/ri y//TN£SSES f,900 sHERi rr OEPYSHEmrirNESS FEES ON ^H ^TERPRETER CONSTflBL ES^ L or ~ ~~~ TTTa/^ ^„,j ___Sxperr a net /at/ resf/mony Preser^c^honr ^he peop/ e m prosecution tnforcerrre^/- . cr^rrtes anof ,nsan>ty prodacho/-? o:oc e&cfj /-i^S . ^ cour/- anc/ retu/ """""""""""" Sery/ c es as . Jud^e one/ CO COUNTY COURT juoGe:, I (r€c:s *30o) ^/o.soo STE/^OG/^/tPMeff S.SOO Tria/ of "■ fippeo es arfcJ etyuify juri^dichon involving I cases in a// but capital crimen CLERK OF THE COURT rs,/mpor?eI/nff JURY SERV/CE COMr^iSSIONERS or JU/fO/fS (O/V COt^ or U P/fYffOLL) G/T/>f/o Jurors ^/o,8oo Stcnogr/ipher z.soo Tff/fTL JURORS Gronc^ juri/ int^es/'/^afes aliened C3/C t/77er7/s (. c^/j-%f:y II] Organization of Westchester County 105 SPECIAL DEPUTY EXCISE COMMISSIONER Special deputy excise commissioners are appointed for certain counties by the State Commissioner of Excise. The term of office is ^YG years. Westchester county has such a deputy and one assistant. Ilis functions may be briefly summarized as the collection of license fees and fines for the sale of spirituous liquors. Sums collected by him are accounted for and remitted every ten days, one-half to the State and one-half to the municipality wherein they are collected. For his personal compensation he receives $1,250 from the State and $1,250 from Westchester county. The salary of his assistant is divided in the same manner between State and county. The county's share of this compensation is fixed by the board of supervisors. Salaries and Fees for Personal Services (County share as audited by State Commissioner of Excise.) Position Compensation Deputy excise commissioner $1,250 00 Cashier 750 00 ;2,000 00 The State pays an equal amount. COUNTY JUDGE The county judge is elected by the county electorate. His term of office is six years. He is the presiding judge of the county court. The jurisdiction of the county court is both original and appellate. Its original jurisdiction covers civil cases involving values of $2,000 or less, and criminal cases not involving murder or extra- ordinary causes. It also includes the following special powers: Summary proceedings. Supplementary proceedings. Commitment of insane. Chamber orders of the Supreme Court. All surrogate cases in which the surrogate is for any reason disqualified. II] Organization of Westchester County 105 SPECIAL DEPUTY EXCISE COMMISSIONER Special deputy excise commissioners are appointed for certain counties by tlie State Commissioner of Excise. The term of office is five years. Westchester county has such a deputy and one assistant. His functions may be briefly summarized as the collection of license fees and fines for the sale of spirituous liquors. Sums collected by him are accounted for and remitted every ten days^ one-half to the State and one-half to the municipality wherein they are collected. For his personal compensation he receives $1,250 from the State and $1,250 from Westchester county. The salary of his assistant is divided in the same manner between State and county. The county's share of this compensation is fixed by the board of supervisors. Salaries and Fees for Personal Services ('County share as audited by State Commissioner of Excise.) Position Compensation Deputy excise commissioner $1,250 00 Cashier 750 00 2,000 00 The State pays an equal amount. COUNTY JUDGE The county judge is elected by the county electorate. His term of office is six years. He is the presiding judge of the county court. The jurisdiction of the county court is both original and appellate. Its original jurisdiction covers civil cases involving values of $2,000 or less, and criminal cases not involving murder or extra- ordinary causes. It also includes the following special powers: Summary proceedings. Supplementary proceedings. Commitment of insane. Chamber orders of the Supreme Court. All surrogate cases in which the surrogate is for any reason disqualified. 106 County Government [Part Its appellate jurisdiction covers cases from the justices courts of the various towns and villages of the county and criminal appeals from the city court of Yonkers, reviews of bastardy pro- ceedings, and appeals from certain decisions of the board of super- visors, boards of school trustees, etc. The salary of the county judge of Westchester county is fixed by the Legislature at $10,000 a year. Salaries and Fees for Personal Services Position Compensation County judge (statutory salary) $10,000 00 Drawing jurors 300 00 County Court, civil: County Court stenographer 3,500 00 Trial jurors (civil term) 8,500 00 Examination of incompetent's account 300 00 County Court, criminal: Grand jurors 10,800 00 Stenographer to grand jury 2,500 00 Triarjurors . . .^ \ 14,700 00 Board of jurors 800 00 Interpreters 1,800 00 Sanity examinations 1,000 00 Expert witnesses 500 00 Witness fees 9,400 00 Special interpreter 100 00 Justices, constables, and police: Eees in felony cases, police, constables, and justices . . 2,500 00 $66,700 00 SURROGATE The surrogate is elected by the county electorate. His term of office is six years. The general jurisdiction of this court covers the settlement of estates of decedents and consists of taking proof of wills, admitting wills to probate, or the reverse, granting and revoking letters testamentary and letters of administration, controlling and settling the accounts of executors, administrators, and trustees, and the ^OMg^j Q^ RECORDS CouJ^ Cl£/ CL£Rf< 3,000 ^O 6/>- — ,. , , {oR^s ^^^j^ o/= a// c^ocurr? ents AjjJ/s var/ous ofF/ciaJ /■ '5/-arr7en/'aru ad/v/n/JZ/'a/ion, -^^i^^^P)^ (decrees ^ e^c. ^^^^g^of a/f off/c/aJ recofJs. of a// ?ragre -^3^000 oc/ear. SURROGflTtS COURT TO TflL 5/1 L f)HIE5 OF OFFICE ^3 3,1 OO SU/9f?OG/!T£ -^Z 0,000 EX/IMINEROFGUfi/fO//INf)CC0UNT5 SOO P£ffSONflL flTTEf^OflNT /,SO0 proof ofujills, sert/emertf of es/o/es, fjppoinfmenf of ffuorc^ions, orc fTsfahf/sfj/nenf arJc/ rT70/nfefjar7ce of recor-ds of L^/ffs. feffer-s of a<^^^ n^sfr-afi ory. /effe^s fes/c7^er,far-^. /e^fe^s of s'^':>r-a/, a^sf„yo ^ cfecrees anaf orcfer- s, caurf artcf frusf fund CLERH or COURT D£f=uTy Clctrk 2,s-oo C^r,era/ BUper^,^,or, ofoff,ce<2nd^foff /ssue cfaf/oiis. Take proof of UJ///5. /s,sae a// ordefs,sujbpoer7a5_ ana' offter ^ayoe/-s rrof^et^uir/ng' ^ -^ ^ ^ ^ ^ /rOM/N/5 TR/l TION BURE/tU Tff/fNSFER T/lXBURE/iU BUffE/lU OF PFCOROS CouffTSr£/VOS/r/>PM£fi ti.Soo Clerks 2 s^^oo T/f0f/srsp Tax fIssis'T * 2,^00 fpt:co/fo CLEffK ■^/,Soo CLCPffS 3,000 Supery/s/on of /ro/rsfef/ax proceetj inaa. Mmi/oingr of records ffitreof. fif/ngr 0/ aJ/po/oers onafdoco- rri enfs per-fofn/ng' /fje^efc . /Feporf/rr^A Sfa/e Compfroller a// eafafe^ fded o^ifh sJrroffoZe. f7ppr<7/saf^ and fax assessed f?et:ord/na- of a// documeirfs sacf? as c^,//s.var,ous off, cot fefters {tesfamenfarj/^ adminu/nifiiii, ^uord/arjsft/jo) decrees eZc. /ndex.n^of a/J off, col records. Chargre of a/I clerica/ LUOrM PreaaraZ-ior, of aapers, /e/-/-ers " , ^,'f^""^^'-o/''Or7./. OfF,c,o/ fees ^ece,^ed fo^ /f^e S .r. o^afe 5 Courf an d pa/d fo ff? e Co .. /y Trea surer ai^erag'e ^3,000 a^ear. II] Organization of Westchester County 107 enforcement of payment of debts and legacies involved in siicli accounts and settlements. The court also directs tlie disposition of real property and interests therein of decedents, with the adjustment of proper claims and the distribution of proceeds, and it must administer justice in all matters relating to dece- dents' affairs. Another of its functions is the appointment and removal of guardians for infants and the enforcement of just administration of the affairs of wards and of proper accounting in such matters. Certain powers of the surrogate are exercised by his clerk or deputy clerk, such as the certification of any records of the court, the issuance of certain mandates, prescribed by the code of civil procedure, adjournment in case of disability or absence of the surrogate, taking of acknowledgTaents or proofs to be filed or used in surrogate's court^ and upon the clerk rests the respon- sibility of keeping a trust fund register containing all the essen- tial facts of proceedings in which such trust funds are concerned. Salaries and Fees for Personal Services Position Compensation Surrogate $10,000 00 Surrogate's clerk 4,000 00 Deputy clerk 2,500 00 Personal clerk 1,200 00 Record clerk 1,800 00 Recording clerk 1,700 00 Assistant recording clerk 1,300 00 Index and accounting clerk 1,G00 00 Stenographer and clerk 1,800 00 Court stenographer 1,800 00 Court officer 1,200 00 Court officer 1,200 00 Examiner of guardian accounts 500 00 to" $30,600 00 Transfer tax clerk (State salary) 2,500 00 $33,100 00 II] Organization of Westchester County 107 enforcement of payment of debts and legacies involved in such accounts and settlements. The court also directs the disposition of real property and interests therein of decedents, with the adjustment of proper claims and the distribution of proceeds, and it must administer justice in all matters relating to dece- dents' affairs. Another of its functions is the appointment and removal of guardians for infants and the enforcement of just administration of the affairs of wards and of proper accounting in such matters. Certain powers of the surrogate are exercised by his clerk or deputy clerk, such as the certification of any records of the court, the issuance of certain mandates, prescribed by the code of civil procedure, adjournment in case of disability or absence of the surrogate, taking of acknowledginents or proofs to be filed or used in surrogate's court, and upon the clerk rests the respon- sibility of keeping a trust fund register containing all the essen- tial facts of proceedings in which such trust funds are concerned. Salaries and Fees for Personal Services Position Compensation Surrogate $10,000 00 Surrogate's clerk 4,000 00 Deputy clerk 2,500 00 Personal clerk 1,200 00 Record clerk 1,800 00 Recording clerk 1,700 00 Assistant recording clerk 1,300 00 Index and accounting clerk 1,600 00 Stenographer and clerk 1,800 00 Court stenographer 1,800 00 Court officer 1,200 00 Court ofiicer 1,200 00 Examiner of guardian accounts 500 00 $30,600 00 Transfer tax clerk {State salary) 2,500 00 $33,100 00 108 County Government [Part SUPREME COURT The Supreme Court, as already stated, is not a county but a State department, although it holds sessions in and for the benefit of the county, it being the general court of originah jurisdiction. The field of actions and other matters cognizable by this coui-t is very broad, and it is not within the scope of our brief descrip- tion of Westchester county government to even outline such mat- ters. The accompanying chart of the organization of the court indicates sufficiently its relation to the county. Briefly it may be said that all actions in law and equity that are not original h^ cognizable by Federal courts, or courts organized for special particular fields, may be pleaded before this court. There is no limitation as to values in civil actions. The Supreme court library of Westchester county was created by chapter 304 of the Laws of 1908, placed in the Consolidated Laws as section 1070 of the Education Law of 1909, present section 1178 of the same law. The library is supported from two sources ; requisition by the board of library trustees upon the board of supervisors for maintenance and supplies, and State appropriations. The duties of the librarian are fixed by the library trustees. For Westchester county they are as follows : First, to annotate by card system all sections of the Consolidated Laws and Codes; second, to keep a card index of late decisions for the use of the judges; and third, to exercise supervision and general care of the library, including indexing and filing system. The salary of the librarian is paid by the board of supervisors. The State pays for binding and card indices, under a general allowance of $600 per annum. The county supplies rooms, heat, light, janitor seiwice, etc. In 1898 there was created the office of librarian of the county law library, who is paid by the board of supervisors. At present he acts as clerk of the Supreme Court librarian. There are now about 8,700 volumes in the library. SHERIFF L/iW L/BR/1RY Sheriff DFP'Y S/-/£RI, Pres er va//on COur/- root??. Ertfcr ofp/'esJe//f7^jus//ce pr/s/orrer's //7 cour/ Serv/ce OS messi Or?c/ coc/r/^ o/"//'< L IBRPR/^N ^ 2,000 /,soo Cus/oc^c/ of Cour? A/ and Supreme Cour/- //hrc7rj/. /Prrno/a/'/or? of /aous cyr^c:/ co de s . //^c/ex//7^ of //brorj/ Sear ch of cases for judgre s . CLERK OF W/TNESSES SPEC//JL DEPLWI TNES5E5 {rees) ^SJSO Jn-^par^e/;,^ A^ people In /he <^nd record ^^^^^^^.j;^ ^f cringes J^/^^^2^/7^ people are plain Ijff of cour/- pre SHERIFFS SERVICE ,/f,Cf^S CL ERK or THE COURT -ecofd of /^heir • '■//■tendance. SUPREME COURT JUSTICES. 5 nT*n.SOO ^»c^ ) rali? STCNOGRflPHCRS -f AT *3. 600f/f.'i°^^^^ ^^ CONFinENTIflLCLERKS S ■ S,500-) ' SPECIAL TERM STENOGRAPHER ^3,500 EMEGENCY STENOGRfiPHER J,000 JURY SERVICE COMMISSIONERS or JURORS 2 GR/JNO JURORS, nMo ^6,O00 STE/^06. ToGff/lnoJufrr, 2,S00 f/e/d of ^errf afci^c DEFENSE OF CRIMINALS COUNSEE (rsirs) cfjctrg^ec/ ^■^,000 flppoi nled at/ cour /- lo defend /ndi^enf nr/BOners ' ,fh capil-al LRW LIBRARY LIBRflRIRN ^2,< RSST LIBRRRIRN I, SCO Cusfodt/cf Cou^A/ and Su/srsme "ourf l/hrc7^y. f?nr7ola/'fO/^ of /acuz ^r?d codes, /rrdejt/^^of //hrarj/ Sear-ch of coses forjudges. WITNESSES Wl TNESSES {rsc. INTERPRETER Ex perl and latf for l-fie people /n prosecijUon of c artd olher causes. Hie people ore pla ) ^S.7S0 1,800 lesl/rr?anj/ -Imes ujherein Inflff. 11] Okganization of Westchester County 109 NINTH JUDICIAL DISTRICT Salaries and Fees for Personal Services Position Levied hij the State: Contributions to expenses of Judicial District : Additional compensation of justices of the Su- preme Court in the I^inth Judicial District and stenographer Compensation of the deputy clerk and attend- ants of the Appellate Division of the Su- preme Court in the Second Judicial De- partment and for a case and consultation clerk and two confidential clerks Compensation of confidential clerks to justices of the Supreme Court in the Xinth Judicial District Compensation of the justice of the Supreme Court designated to the Appellate Division of the Second Judicial Department from any district other than the Second Judicial Dis- trict Compensation of confidential clerk to justices of the Supreme Court designated to the Ap- pellate Division of the Second Department . For compensation for ofiicial referee of Appel- late Division, Second Department Share of compen- sation paid by Westchestor county .30,224 4,974 89 6,948 18 1,811 5,779 25 2,113 12 82 151,851 85 Levied hy the Comity: Supreme Court, Civil: Special stenographer $1,000 00 Special Term stenographer^ 3,500 00 Trial jurors (Civil Term) Parts I and II 33,500 00 Supreme Court, Criminal: Grand jurors 6,000 00 Stenographer to grand jury 2,500 00 Trial jurors . . . ^ ^ 14,500 00 Board of jurors 1,000 00 Interpreters 1,800 00 Sanity examinations . 250 00 Expert witnesses 1,500 00 II] Organization of Westchester County 109 NINTH JUDICIAL DISTRICT Salaries and Fees for Personal Services Position Share of rompcn- !vied hy the State: _ _ _ wcr££?™u'.ty Contributions to expenses of Judicial District : Additional compensation of jnsticcs of the Sn- preme Conrt in the Ninth Judicial District and stenographer $30,224 59 Compensation of the deputy clerk and attend- ants of the Appellate Division of the Su- preme Court in the Second Judicial De- partment and for a case and consultation clerk and two confidential clerks 4,974 89 Compensation of confidential clerks to justices of the Supreme Court in the Ninth Judicial District 6,948 18 Compensation of the justice of the Supreme Court designated to the Appellate Division of the Second Judicial Department from any district other than the Second Judicial Dis- trict 1,811 25 Compensation of confidential clerk to justices of the Supreme Court designated to the Ap- pellate Division of the Second Department. 2,113 12 For compensation for ofiicial referee of Appel- late Division, Second Department 5,779 82 $51,851 85 Levied hy the County: Supreme Court, Civil: Special stenographer $1,000 00 Special Term stenographer^ 3,500 00 Trial jurors (Civil Term) Parts I and II 33,500 00 Supreme Court, Criminal: Grand jurors 6,000 00 Stenographer to grand jury 2,500 00 Trial jurors . . ^ 14,500 00 Board of jurors 1,000 00 Interpreters 1,800 00 Sanity examinations 250 00 Expert witnesses 1,500 00 110 CouTv'TY GovEKXMENT [Part Share of compen- sation paid bj- Position Wtstchester county Supreme Court, Crimiual - — Continued: Witness fees $4,000 00 Defense of criminals 4,000 00 Supreme Court Library: Librarian " 2,000 00 County librarian 1,500 00 $77,050 00 $128,901 85 COMMISSIONER OF JURORS Commissioners of jurors are appointed by a special board, consisting of the county judge, tlie sheritf, the district attorney, and the county treasurer. The term of office is four years, begin- ning on the second "\Ionday in May. His functions are to receive the lists, sent to him by town and city officers, of names stated by such officers as available for jury service; to examine such lists as to eligibility, reject the names of those who are exempted by statutes from such service, and to prepare a selected list of those eligible ; to canvass this whole list individually, summoning the persons named thereon, when necessary, to appear before him for examination ; to prepare a final revised list of all the names elig- ible, and file a copy of such list with the county clerk. Panels of petit jurors, chosen by lot from such lists, are drawn by a board consisting of the county judge, the sheriff, and the commissioner of jurors. The panel of petit jurors consists ordinarily of sixty, but may be varied by court order. A panel of grand jurors con- sists of from twenty-three to twenty-five, as the court may specify. A trial jury of twelve is drawn from the petit jury panel by a court officer in the court room by lot in the presence of the judge. A grand jury consists of from sixteen to twenty-three of the panel of grand jurors. The exemptions from jury service, provided for by statute, are so numerous that they leave the commissioner of jurors sometimes a very difficult task in finding a sufficient number of eligible men to provide all the trial jurors necessary for a busy term of court. The commissioner of jurors is obliged to keep records of lists prepared and certified, jurors drawn, and services actually per- formed by jurors. COMMISSIONER OF JURORS Commissioner ^3,soo Deputy Comm'r 2,000 Temp ORfiR Y Empl o yees 300 Preparohon oF lists of c/t/^ens e//g/ble and available for Ju r (^ service /n Westch ester Cour^tc/. Examlnaf/on aA7c/ revision of such as /o exemptions. f?ejection of exen^pt nances. Fiiing oF certified correct lists uuitt? the Counti/ Clerk. Dra uul n^ of Juri^ panels needed for eac/n trial term of court. Oraouinjgr of Grand Juries, Notificalion of jurors draoun. Ousted if of records pertaining to Juries anal Jure/ service intheCounttf, DEPUTY EXCISE COMMISSIONER /=>/?/ a GV /='/?/D BY ST/^T£: COUNTY ^/,2so SpEcmL Deputy Comm'r ^ 1,2 eg ISO Cpshier 750 Collect all excise fees for various grades of licenses ir the Countif. CotJect excise fines. Disburse receipts evert/ ten dacfs^ one half to state, and one half to the n^c/nic/pali tu ouherein fees and fines ouere collected. ?\^\fv AWO-A-^^^i. -^^S\ ! D/STRICT /7TTORNEY TOT/IL PCRSON/IL SERVICE, ^Sl.aoO District /Jttorney ^ a, 500 Prosecution of criminal violahon of lauu cognnable Ay courts of the county {^mclud ing- special stofuUs, such as exc/se, pure food, hospital- fir«-escape,et^ /lccocjr?tirT^ for morret^B of his of fi c e, ana pay peri octical ly to counti^ treasurer . f?eports in ourittngr to County Court, of actions instituted i>y his off/ce. Sr/rj^irjg of actions to recover forfei ted hoi I s . Catting Sheriff to aid irt criminal matters. Oestruction of g-ci rr7 b t i n gr apparatus, obscene prints, fcslse ujeiqhts and measures, etc^. Comp)ufsior7 of elected officials to shouj arrtpali^rj exp ordered . ' j'j'-y- complaints and IN0ICT/>J€NT5 FlffST /ISST OlSTftlCT /JTTOIfNEY 9-^,000 Second •• •• •• 3,soo fJii > Oisir /Utorney. t/Tvesttgation of comply, ,,, ^, ^. ^^^,„«. > ^roncl Jur y. Preporotlory and prosecut/on of cc^s ri irrd/cfnt erjtt bt/ the grcsnd Jury. Trial of causes in the appropr/ate court Sue ft special cuorA as assiyried to t/ret bt/ //re Dts/r/ct tfttorrrey. INVESTIO/iriON AND CVIDENCf SfffVICS: DETECTIVES JINO SPL INIESTIG/ITORS *IJ-,000 PHO TOGfmPHERS, ENG'HS, CHEMISTS, Etc. I, SO Expert Witnesses 10,000 COI^PENSflTION orDETfllNED WlTHESSES -^,000 ClERIC/IL MELP (sTENOCfftPHY) 500 ■tion of evider^ce.Specol detecliYerfarii ion of p/ctures, d/ag'rams etc., of 'cringe . Expert exan7ination of 9viderrces of crime or misconduct. COUNTY iNvesrie'/i ^/,8oo Such detectiy assigned to hir attorrjet/. Bu/?Efiu or JURORS /mo WITNESSES Oeputy Sheriff (O^SHS, Hee/j/n^ of iJraf/' book /^or comper. Oroi^in^ of scihpoenas ^or cf/s/r/c/' ■3//orrTeu.Mcepif7ejrofrecorc/s o/ <^rcirr£:fjurt/ c L/^W CLERK ^/,800 Custody of fiiin^ of all recorc/s of fhe cf/s/>'/cfQftorney's i^e/sa^/'/77 ff/7f~ Off/ce sfetfogrrap/rer. II] Organization of Westchester County 111 Salaries and Fees for Personal Services Position Compen&ation Commissioner of Jurors $3,500 00 Regular clerks and assistants, deputy 2,000 00 Temporary employees 300 00 $5,800 00 DISTRICT ATTORNEY The district attorney is elected by the county electorate. His term of office is three years. In a broad sense, the district attorney is in closer touch with the people in general than any other county officer. It is to the district attorney that resort is had for the prosecution of those who have perpetrated crime. Upon the district attorney, in large measure, depend standards of municipal ethics and morality, for it is upon his initiative that prevention of gambling, pool rooms, and illicit and immoral business enterprises of various kinds is effected or their final abolition is secured. In the prosecution of crime, therefore, he is the direct repre- sentative of the people. He acts on his own initiative in the prosecution of excise violations, in the suppression of gambling and of other illicit and immoral practices. He exercises in this respect a quasi-judicial function as to the merits of complaints brought before him, and even, to some extent, as to the prosecution of indictments found by the grand jury. When criminal actions, in behalf of the people, are instituted, he has entire charge of the 'preparation of the cases and the direc- tion of the prosecution, and may employ such detectives, expert witnesses, and procure such other types of evidence as may be necessary to guarantee the full rights of the people in such trials. He is subordinate to the Attorney-General of the State, who may, if he deems proper, supersede the district attorney in any action instituted by him, and conduct such action himself or through his agents. The Attorney-General may call upon the dis- trict attorney also to assist in the prosecution of any cases to which the State is a party. S ?^T^\r%. ^\N| ^■\V\\^A'=\^0O S5J o\ \*\^ '?»<^\ ^^j ,^\^ ?C^V^^*!iMV^\ \ -WvUOO II] Organization of Westchester County 111 Salaries and Fees for Personal Services Position Compensation Commissioner of Jurors $3,500 00 Eegular clerks and assistants, deputy 2,000 00 Temporary employees 300 00 $5,800 00 DISTRICT ATTORNEY The district attorney is elected by the county electorate. His term of office is three years. In a broad sense, the district attorney is in closer touch with the people in general than any other county officer. It is to the district attorney that resort is had for the prosecution of those who have perpetrated crime. Upon the district attorney, in large measure, depend standards of municipal ethics and morality, for it is upon his initiative that prevention of gambling, pool rooms, and illicit and immoral business enterprises of various kinds is effected or their final abolition is secured. In the prosecution of crime, therefore, he is the direct repre- sentative of the people. He acts on his own initiative in the prosecution of excise violations, in the suppression of gambling and of other illicit and immoral practices. He exercises in this respect a quasi-judicial function as to the merits of complaints brought before him, and even, to some extent, as to the prosecution of indictments found by the grand jury. AYhen criminal actions, in behalf of the people, are instituted, he has entire charge of the 'preparation of the cases and the direc- tion of the prosecution, and may employ such detectives, expert witnesses, and procure such other types of evidence as may be necessary to guarantee the full rights of the people in such trials. He is subordinate to the Attorney-General of the State, who may, if he deems proper, supersede the district attorney in any action instituted by him, and conduct such action himself or through his agents. The Attorney-General may call upon the dis- trict attorney also to assist in the prosecution of any cases to which the State is a party. 112 County Government [Paii; Salaries and Fees for Personal Services Position Compensation District attorney $8,500 00 Assistant district attorney 4,000 00 Second assistant district attorney 3,500 00 Law clerk 1,800 00 Confidential stenographer 1,200 00 Detectives and special investigation 15,000 00 Pliotograplis, snrveys and clicmical analysis. 1,500 00 Stenographer and typewriting 500 00 Expert witnesses 10,000 00 Compensation of detained witnesses 4,000 00 County investigator 1,800 00 $51,800 00 CORONERS The coroner is chosen by the connty electorate. His term of office is three years. The law" prescribes that, for counties con- taining a population of 100,000 and over, four such coroners shall be elected. In other counties the number, not to exceed four, is to be fixed by the board of supervisors. The coroner's chief func- tions are those of inquiry into the causes of the death or dangerous wounding of any person who has so suft'ered under circum- stances which afford reasonable ground to suspect criminal causes therefor. He is empowered to impanel juries and hold a court to inquire into such matters, and to summon and examine witnesses. For any person or persons shown thereby as chargeable with such crime, or as furnishing cause for belief of their giiilt, the coroner must issue warrants of arrest. In case of vacancy in the ofiice of the sheriff, there being no under sheriff, the coroner must succeed to the duties of the sheriff, and perform them until that office is otherwise filled. There ap- pears to be no function of the coroner's ofiice that is not a redupli- cation of the functions of some other department or county office. y COPOt CORONER CORONEP? TEMPORARY I P^Y3/C/AN5 5TEN0GP/i.P/iER /NTEPPPETER Coroner ^zpoo TEMPORARY EMPLOYEES Pt1Y5ia/iN5 ^ 900 5TEN06P/iPHEP ^ 150 INTEPPPETER ^ 75 ^3J25 * 1 * /.\es/-/Qafe causes, andst of parties char 2be -fil/ed. CORONER SERVICE TO TA L SALA[?IE5 Sc FEES ^/9,9 75 ^ ^ y \ - x^ CORONER CORONER CORONER CORONER Coroner ^zpoo TMPORARY EMPLOYEES PnviiciANS ^3,500 5TeN0GR/iPt1£R ^/JOO /NTERPffeTER ^ 100 ^6,700 Coroner ^zpoo TEMPORARY EMPLOYEES Pf1K5/CMN5 ^JfiOO STENOGPAPIiCR ^925 Interpreter ^ 75 ^6,000 Coroner ^2,000 TEMPORARY EMPLOYEES Pny.5ia^N5 ^I.BOO 5reN0GR/IPt1ER ^ Z75 Interpreter ^ 75 Coroner ^2,000 TEMPORARY EMPLOYEES PflYSICIANS £ 900 5TEN0GP,4PflCP -S" 150 INTEPPR£TER ^ 75 ^3,125 * % * * * runcnon^ 1- Inquire ir and to ^del-ermi choroeoble ivith Z-To ach OS sheriff ners,- iame tor all — es of sudden or v^iolenl Iher death resulted frorr in cose of i/acancy in death. hold court of inquest to inye- 7 crime. To issue tvarra?if for arrest office of sfieriff. Till office is olhert^ise ligate causes. Si parties filled SHERIFF ^w.ooo TOTAL 3^LARIE5 OF OFFICE ^63,200 Execution of court orders. Ser\/ice ot processes Preserve tion ot order in courts Service ot sub- poenas^ jury notices^ bench lA/orronts. tor district (where necessary) ot tite, tiberfy ond property ot ^persons in county Custody and superriston ot county jatls and prisons ADMINI5TPATIVE: SERVICE DEPUTY SKfllFFS 4 ^SfiOO CLEOm 2 ^3,300 COUNSEL I ^2 000 proces Serine bench warrants^ subpoenas and jury notices' tor district attorney UNDER SHERIFF ^Jpoo Genera/ supenrision oi/er office ond staff Succession to shrievalty in case of yoconcy. J/l/L SERVICE Warden I ^i.eoo A55T WAPDEN3 3 ^3,900 PHrsici/QN I * .soo fOUTPOt^S . 2 V,200 COO/r& SERVANTS ■» ,600 CustDcty ond core of pris- oners committed by maprs trotes Provision af food ond necessary cfothing for prisoners- COURT SERVICE DEPurr SNEPirrs Z3 ^Zffioo 5ffE»irr AND Deputies AS coupT tHAY Direct Guard of courts in session Preservafion of order Serve as messengers for judge attorneys, and clerK Producing prisoners in court OS directed and re- furnin£i same to custody of sheriff II] Okganization of Westchester County 113 Salaries and Fees for Personal Services Position Compensation Coroner $2,000 00 Physicians (external examination and autopsies) . 3,500 00 Stenographer 975 00 Interpreter 100 00 Typewriter 125 00 Coroner 2,000 00 Physicians (external examination and autopsies) . 3,000 00 Stenographer . 800 00 Interpreter . . 75 00 Typewriter 125 00 Coroner 2,000 00 Physicians (external examination and autopsies) . 1,800 00 Stenographer 150 00 Interpreter 75 00 Typewriter 125 00 Coroner 2,000 00 Physicians (external examination and autopsies) . 900 00 Stenographer 75 00 Interpreter 75 00 Typewriter 75 00 $19,975 00 SHERIFF The sheriff is elected by the county electorate. His term of office is three years, and he cannot succeed himself in office. As already indicated, the sheriff's powers and functions are distrib- uted over several fields of governmental control. He is the peace officer of the county, and in the maintenance of the public peace, and the suppression of riots or other disturbances, he may, if needed, levy posses of citizens or call upon the State militia for aid. As an officer of the courts, he must guard and protect the courts when in session, execute its mandates, serve its processes, confine and produce in court, as directed by the courts, any or all prison- ers committed to his charge. He must assist the coroners and the district attorney in crim- inal investigations, and serve subpoenas, jury notices, and bench warrants for the district attorney. 114: County Government [Part He also has charge of the jails, and is obliged to provide, at the expense of the county, such food and such clothing and other sup- plies as may be needed for the prisoners confined therein. Such correctional functions as are performed for the county are in his charge. The sheriff of Westchester county is compensated by both fees and salary. The amount of fees received is not made public by the sheriff, but is variously estimated at from $8,000 to $20,000 in addition to his salary. Salaries and Fees^' for Personal Services Position Compensation Sheriff $10,000 00 Under sheriff 3,000 00 Counsel ^ 2,000 00 Clerk 1,800 00 Assistant clerk 1,500 00 Twenty-eight deputies' salaries at $1,200 each (as- signed to courts) 33,600 00 Deputy sheriff 2,000 00 Deputy sheriff ' 2,000 00 Deputy sheriff 2,000 00 Deputy sheriff 2,000 00 $59,900 00 Jail: Warden : . $1,800 00 First assistant warden 1,500 00 Second assistant warden 1,200 00 Third assistant warden 1,200 00 Matron 600 00 Night matron 600 00 Cook and other servants 600 00 Phvsician and medicine 800 00 $8,300 00 ,200 00 * Fees received by sheriff not made public. ■ n SUPERINTENDENT OF THE POOR County Super/n ten den t i s.ooo ^/ISSiSTRNT M .. ^ClERHS. 2 /,20O ^Stea/ogrrphers 2 Outdoor Reliep, specirl 37s RELIGIOUS SERVICE - PLflCIN6-0UT BUREAU PROTESTANT CHUPLHIM* 3 so CATHOLIC ■■ SSC ^fEn/ILE Rg£NT3. 6 *l.8oo *ST£NOGRflPHER Relief of counfL/ poor, and of fouin poor com milted to almshouse. Medical treatment of sick in almstjouse. also of indigect sicf, persons committed from tauuns. Rdministration of county almsllouse and ftospitot Rudit of bills for relief and transportation of countu poor, rurnishing of temparari/ outdoor relief. finnual report of all receipts and disbursements, and all ofticial acls,to board of supervisors . Rnnual report to county Irea surer of expenditures for touin poor, finnual report to stole board of c/iar/lies in forrrr prescribed by such board. Plocina /n prifale tiomes.poor children, and super - visiorj of suc/t homes . Supervision of poor children in inslihilions. Conduct sf Sunc/ci/isnuts. Off,cioflo/-ibcr,a/s. Consolal/on 0/ //7e s/cA Investigation of homes of persons aflptyinsr for cttildrer, - also of homes of cliildrer a/ready commiltfd Supernsionof homes to ouhich children have been Sup erv/s ion of children in institutions. "■"^ -^^^ ffJ./y7SHOU5E FPPt^/fND GROUNDS £/^RLOYEES, 7 2,/ 60 HOSPITfJ LS Superintendent ^900 Lrborers zoo lRaO/?ERS i^iKMHTCS ) * YISITIN6 PHYSICIRN ^IfiOO Internes soo Cf//Er Nurse t soo Nurses /h 6,<>oo COOHS 3 -*J0 OTf/ER Servants izs Orderlies {inm/jtes) Indoor rel/ef and inslllcitiona/ The raisingrot form produce for maintenance of almshouse and hospital inmalis {chief produce milk, e^g-s and yegetaMes). Turn ish employment for inmafes, . General relief for sick almshouse Inmates, and sictt persons oom- ^ry/lled from to cons . Prov.^ior, 0/: relief /or nersons com/ni/fed cuho uuiti pai/ pari or alt Ifreir COsl. Tubcrcufosls uuard for//ie cart of tuberculosis potier/s. X Vihere no an^ount an-iount non^ea *Ke^/,er /s reason f Physician ha^ n s 5/ated. .,szror ntdical a ""sZii'J, discipline dminist aid by private subscription Other ption tfie ibcfance. and order in all departments, ration of all departments. service marked^ county pays the II] Organization of Westchester County 115 SUPERINTENDENT OF POOR The superintendent of the poor is elected by the county elect- orate. His term of office is three years. The primary function of this officer is the relief of indigent poor persons. The execution of such function necessarily includes the administration of all the institutions provided by the county for such relief, and the provision of food, clothing, shelter, medi- cal treatment, and other necessities for the operation of such relief. The law tries to locate upon individual communities responsi- bility for the support of their own poor, hence it distinguishes between town poor and county poor, the latter being only such as have no settlement in any one of the townships or cities of the county. In case of disputes as to such settlement, the county superintendent decides. In consequence of such law, the number of county poor is comparatively small. The township overseers of the poor and the local magistrates have power to commit to the institutional care of the county such poor persons as they deem proper subjects for such commitment. The superintendent is then obliged to care for them properly while under his charge. He is empowered to discharge such per- sons as he finds not in need of institutional relief, and to transfer to other institutions of suitable character any of his charges who are imbecile, insane, feeble-minded, or sick of contagious diseases. For all persons committed to his care, he must keep strict ac- count of the cost of their maintenance, and report such cost an- nually to the county treasurer in such form that each town may be charged with amounts expended for the poor of that town, and the county at large may be charged with the total cost of county poor. In the administration of his office, the county superintendent has power to draw upon the county treasurer, without further audit, for funds for the support of his department, to the full extent of the budget appropriations. II] Organization of Westchester County 115 SUPERINTENDENT OF POOR The superintendent of the poor is elected by the county elect- orate. His term of office is three years. The primary function of this officer is the relief of indigent poor persons. The execution of such function necessarily includes the administration of all the institutions provided by the county for such relief, and the provision of food, clothing, shelter, medi- cal treatment, and other necessities for the operation of such relief. The law tries to locate upon individual communities responsi- bility for the support of their own poor, hence it distinguishes between town poor and county poor, the latter being only such as have no settlement in any one of the townships or cities of the county. In case of disputes as to such settlement, the county superintendent decides. In consequence of such law, the number of county poor is comparatively small. The township overseers of the poor and the local magistrates have power to commit to the institutional care of the county such poor persons as they deem proper subjects for such commitment. The superintendent is then obliged to care for them properly while under his charge. He is empowered to discharge such per- sons as he finds not in need of institutional relief, and to transfer to other institutions of suitable character any of his charges who are imbecile, insane, feeble-minded, or sick of contagious diseases. For all persons committed to his care, he must keep strict ac- count of the cost of their maintenance, and report such cost an- nually to the county treasurer in such form that each town may be charged with amoimts expended for the poor of that town, and the county at large may be charged with the total cost of county poor. In the administration of his office, the county superintendent has power to draw upon the county treasurer, without further audit, for funds for the support of his department, to the full extent of the budget appropriations. 116 County Goyerxmext [Part Salaries and Fees for Personal Services Position Compensation Superintendent of poor $5,000 00 Clerk 1,200 00 Almshouse Inmates: Keeper. 1,500 00 Almshouse Employees : Matron 300 00 First assistant matron 480 00 Second assistant matron 300 00 Cook, keeper's kitchen 600 00 Cook, inmates' kitchen 120 00 Cook, general hospital 100 00 Cook, tuberculosis hospital 100 00 Baker 180 00 Night caretaker 180 00 Driver 180 00 isTurses : Chief nurse 900 00 Xurse '^SO 00 Xurse T20 00 Xurse 600 00 Xurse 000 00 Xurse 510 00 ISTurse 480 00 Xurse 480 00 Xurse 480 00 Xurse 480 00 Xurse 480 00 Xurse 480 00 ISairse 480 00 Physician and Medicine: Visiting physician 1,000 00 Senior "interne 600 00 Junior interne 300 00 Chaplains : Catholic 550 00 Protestant 350 00 Farm Superintendent and Labor : Superintendent 900 00 Labor 200 00 fICE ^ J 3,^00 '^unctions c/erkof ■rne Courts I te Plains /RE/JU ^/,500 5 of off/cial ^a/. BURB:/^AfD /NDEyjr/G BUF£RU G£NEf?L CLERHS ^ ^^,320 fegr/srer,^g^^^ casrods^ii-i:oco) ^mMi::'- Registers of m edicol prachfionefs. 1 1 BUREflU or COURT RECORDS N/lTUn/ILIZ/iriON BURE/iU r/l/NG /immOE)l/N6BURERU G£N£ffflL CLEffKS 3 * 3,7SO THIRa DEPUTY CO. ClCNH i/,SOO SPEcijiL Clerks -?- ^-f.3zo Record of oppficofions t'or natural- c o"n,"i'flJd t"tbe custody efrt"c"^tycl,ri. Re,„ae,ina attotddncu-nent, ^id Ctian^in^ K f/at fifmf >j,,r,n, (.innp^-ory II] Oeganization of Westchester County 117 Physician and Medicine : Phvsician $50 00 Medicine 25 00 Services overseer of poor and health officer Hosnital service 200 00 100 00 County Agent for Phacing Dependent Children : Catholic 900 00 Protestant . . 900 00 $23,815 00 In addition to the above, the present superintendent of the poor of Westchester county employs an assistant superintendent with expert training in charitable administration, two additional plac- ing-out agents and several stenographers, whom he compensates from private funds. COUNTY ATTORNEY The county attorney is appointed by the board of supervisors, and is removable at its pleasure. His term of office is two years. His salary is fixed by the board and paid out of county revenues. The statute simply provides that the board may prescribe the duties of this officer, which may include services to town boards and town officials, when not in conflict with county interests. Salaries and Fees for Personal Services Position Compensation County attorney $3,000 00 Temporary employees 200 00 $3,200 00 .(See organization chart for Board of Supervisors.) COUNTY CLERK The county clerk is elected by the county electorate. His term of office is three years. He is the custodian of county records of certain nature. In Westchester county some of the functions of his office have been assigned to separate departments, wdiich were created as the needs of the county increased. These are : II] Okganization of Westchester County 117 Physician and ]\Iedicine: Physician Medicine Services overseer of poor and health officer Hospital service Connty Agent for Placing Dependent Children: Catholic Protestant $50 00 25 00 200 00 100 00 900 00 900 00 $23,815 00 In addition to the ahove, the present superintendent of the poor of Westchester county employs an assistant superintendent with expert training in charitable administration, two additional plac- ing-out agents and several stenographers, whom he compensates from private funds. COUNTY ATTORNEY The county attorney is appointed by the board of supervisors, and is removable at its pleasure. His term of office is two j'ears. His salary is fixed by the board and paid out of county revenues. The statute simply provides that the board may prescribe the duties of this officer, which may include services to town boards and town officials, when not in conflict with county interests. Salaries and Fees for Personal Services Position Compensation County attorney $3,000 00 Temporary employees 200 00 $3,200 00 .(See organization chart for Board of Supervisors.) COUNTY CLERK The county clerk is elected by the county electorate. His term of office is three years. He is the custodian of county records of certain nature. In Westchester county some of the functions of his office have been assigned to separate departments, which were created as the needs of the county increased. These are: 118 CouxTY GovERXMEXT [Part (1) All records concerning transfer of and encumbrances npon real property, and certain other matters which are set oif by themselves and assigned to the countv reaister; (2) The preparing of jury lists, and the drawing of jurors for the various courts which hold sessions in the county ; (3) The custody of election records, and the conduct of local elections. The departments handling these functions are described in their proper place. The chief functions of the county clerk, therefore, in West- chester county at present are the keeping of the records of all court procedure in the county, of all litigation instituted and the docket- ing of judgments, the filing of all public documents, consigned to the county clerk's charge, in such a manner that they may be im- mediately accessible at all times, the making of searches and certi- fied copies of any public documents on demand, on the payment of appropriate fees, the registry of all business and other corporations formed within the county, or doing business within the county, the naturalization of aliens under direction of the court, the per- formance of all necessary court services, and the making of re- ports concerning business to appropriate state and other ofiicials, as prescribed by law. The clerk of Westchester county has a staff of eighteen deputies and employees, including four special deputy clerks for the actual performance of court service. Xone of this court service is per- sonally performed by the county clerk himself. Salaries and Fees for Personal Services Position Compensation County clerk $10,000 Special deputy court clerk. Supreme Court, Part I . . 3,500 Special deputy court clerk, Supreme Court, Part II . 3,500 Special deputy court clerk. County Court 3,500 Special deputy court clerk. Supreme Court, Special Term . . .\ 3,000 First deputy county clerk 2,500 Second deputy county clerk 1,500 Third deputy county clerk 1,500 Certificate clerk 1,500 General clerk 1,250 General clerk 1,250 Bookkeeper > Ma/ LING Clerk RECEIVING S: A5 aUREA Receive dot for registroi in tickler fm assign ihem er deportn c/erks to be > MAP5 & MISCELLANEOUS RECORDS BUREAU Custodian of Maps / $ 1500 t^ile and inde^ oPficiat mops of t/ie county and its various 5ut)d/vi3/ons, ot realty trans ters and subdi- visions, and miscet- taneous otficial maps REGISTER REGISTER FEE3 TOTAL COST OF OrFICE ^28700 Record and index all real estate conveyances, mortgages, satisfactions homestead exemptions, limited partner- ships, rural cemeteries, maps, etc , in booths and indexes as prescribed by /aiv Custody of records as ahoi/e DEPUTY REGISTER $Z 080 General supervision of office and employees. Acts as register in the at^sence of register ; succeeds him in office in cose of vacancy. -^ ^ / / ^ \ -. .^^ RECEIVING S ASSIGNMENT BUREAU MORTGAGE TAX BUREAU RECORDING AND INDEXING BUREAU MAPS S. MISCELLANEOUS RECORDS BUREAU Bookkeeper / $1,200 M/iiLiNG Clerk / ^izoo MORTGAGE Tax Deputy-i- 1 Z-,300 Cashier i $ 1,700 RECORDIHe CLEPKS 7 1 I0.9Z0 INDEXING Clerks s %.4680 COMPARING CLERKS 2 S 3,IZ0 Custodian of Maps / $1,500 Reoeii/e documents f-or regislra/'/on, enter in tickler indexes, assign them to prop er departmenf or clerks to be recorded. Collect and account for tax on morlooges Pay receipts month- ly to county treasur- er, peport receipts and disposal Ifiereof Record verbatim docu- ments submitted for per monent record in regr/sfers of/'/ce. Index alt such docu- ments in permanent indices. Compare record ivith File and index official maps of /'lie county and its various subdivisions, of realty transfers and sub di - visions, and miscel- foneous official maps. __ II] Orgaxizatiox of Westchester County 119 Po ition Compensation General clerk $1,250 Stenographer and typewriter 1,200 Special clerk 1,080 Special clerk 1,080 Special clerk ' 1,080 Special clerk 1,080 $39,770 REGISTER The register, in counties which have registers, is elected by the county electorate. His term of office is three years. He is compensated ordinarily from the fees of his office, and all the clerks and office assistants that he employs must also be paid from such office fees. The functions of the register are to record all documents pre- sented to him for that purpose, relating to transfers of property, such as deeds, mortgages, and all other conveyances of real estate, including satisfactions of mortgages, notices of homestead exemp- tions, records of limited copartnerships, rural cemeteries, official maps, and miscellaneous matters. He has to index all such records, and all papers and documents received for record, and is responsible for their custody and proper preservation. He is obliged to keep such records open and accessible^ to all seekers for information concerning public business at all times during office hours. Salaries and Fees for Personal Services Position Compensation Deputy register $2,080 Bookkeeper and general clerk 1,200 Mailing clerk and general clerk 1,200 Mortgage tax deputy 2,300 Cashier 1,700 7 recording clerks, 3 indexing clerks, 2 comparing clerks, 12 in all, about $30 a week each 18,720 Stenographer 1,000 Custodian of maps (appointed by board of super- visors) 1,500 $29,700 II] Orgaxizatiox of Westchester County 119 Po ition Compensation General clerk $1,250 Stenographer and typewriter 1,200 Special clerk 1,080 Special clerk 1,080 Special clerk ' 1,080 Special clerk 1,080 $39,770 REGISTER The register, in counties which have registers, is elected by the county electorate. His term of office is three years. He is compensated ordinarily from the fees of his office, and all the clerks and office assistants that he employs must also be paid from such office fees. The functions of the register are to record all documents pre- sented to him for that purpose, relating to transfers of property, such as deeds, mortgages, and all other conveyances of real estate, including satisfactions of mortgages, notices of homestead exemp- tions, records of limited copartnerships, rural cemeteries, official maps, and miscellaneous matters. He has to index all such records, and all papers and documents received for record, and is responsible for their custody and proper preservation. He is obliged to keep such records open and accessible, to all seekers for information concerning public business at all times during office hours. Salaries and Fees for Personal Services Position Compensation Deputy register $2,080 Bookkeeper and general clerk 1,200 Mailing clerk and general clerk 1,200 Mortgage tax deputy 2,300 Cashier l.'^OO 7 recording clerks, 3 indexing clerks, 2 comparing clerks, 12 in all, about $30 a week each 18,720 Stenographer 1,000 Custodian of maps (appointed by board of super- visors) 1,500 $29,700 120 County Government [Part All the foregoing salaries are fixed by the register, and paid by him from the fees of his office, except that of the custodian of mapSj which is fixed by the board of supervisors, and paid from county revenues. The amount of fees remaining for the personal compensation of the register is not made public by him. COUNTY GOVERNMENT PART III Tables Giving the Value of School Property and Expenditures for School Purposes in the State of New York COUNTY GOVERNMENT PART III Tables Giving the Value of School Property and Expenditures for School Purposes in the State of New York EXPLANATORY NOTE The following tables have been arranged to give to the delegates to the Constitutional Convention detailed information concerning the value of school property in the various supervisory districts in each county of the State, in villages employing superintendents, and in cities. These tables appear as Table 2 and Table 6 in the annual report of the State Commissioner of Education for 1915. Table 2 relates to school buildings, school property and school libraries throughout the State. These are given by supervisory districts within the counties. In each county, by supervisory dis- tricts, are given the number of school districts, number of seats, value of school site, building, miscellaneous equipment, and num- ber of volumes in the school library. The same items of informa- tion are given for the villages and cities. It will be noted that the summary gives full information, under these heads, relating to elementary and secondary schools in the cities, villages, and towns, and the total for the entire State. The total value of school prop- erty in the State is $225,133,687. The other table in this chapter (Table 6) gives a financial state- ment showing the payments made on account of public schools throughout the State. This table shows these payments by super- visory districts in each county, by villages and by cities. The items include the salary of superintendent, salary of principal, salaries for teachers, janitors and engineers; expenditures for li- braries, text books and supplies, compulsory attendance, school board and business offices, transportation of pupils, and new equip- ment ; also expenditures for repairs and improvements, new build- ings and sites ; fuel and light ; bonded indebtedness, both principal and interest; and all other incidental expenses. There are also given totals of these expenditures for the cities, for the villages, and for the towns, totals for elementary and secondary education, and a grand total for the entire State. The total expenditures for school purposes for the fiscal year covered by this table were $100,714,64:1.25. TABLE 2 Buildings, Property and Library TABLE 6 Financial Statement Showing Payments by Public Schools 126 County Government [Part < 2 ooo c< • (M lO ~ •* 10 3CC0 00 iOCO t-U5Cl COIMO sccoc-1 MTt :^ C-l CO -* -"J* P9PPB ■ ■^ l"^ ^ ^ 2 sauitiiOA JO aaqmn^ C3COIM ^ .^ O CI QC OCCO^ g2S c^So- sss 3 lO (>) 00 10<0(N sauinioA jo' J3qnin]si COOD-^ CO ■CO «:o=£ COr-HTt* C- 00 r- • t^ o -H-- f^ CC ooco-^ f-CJO ^c;c t^ • r- ococ■ OiO — t^lOCQ r^t--^ tocncc t^ • t^ |^^(^l -t Ot^ac ^^t^ ^Or- OC ;CX CO-H^ oSS OO Ol- -HGOO X;j9dojd c- •CO »oooc^ oo»c CCOCC eocooi looqos JO m\VA 'B-jox s s lO CO OCO-* OCCICl iC IC tc ■'£ 2 "^ ooo M -c^ o^-* lO IC c ■c- t^COC io C) cs (M ■(M S ICCOC^ XjJ9dojd tH C^ jgq^o n^ JO sni^A ^OI— t^ • t^ iO>OC ooo ooo ooo CI CO o •o ^-1 C u- cooo- OOOTt C^C^i'- t^iOC? OiO^ ^c-i'ar lor-c^ XjBjqTi JO gni^A u -^ '^ :"* «C.-H|> lO «0 CO CI to 0.-ICO ^ >o o »o c .^ r-Oi-- cooc^ i-OO^ t-coo H t-iOCsl (X •-< GO O- ,-(0 — oo— ■(- « (MO CO • rt c-qt^cs ■oc» t-Ttr t^cio '^'O ^ CI lO t- c ;C CO. -Hio cooocj iccooe OO^Oi asnoqiooqos jo an\f!\ 2t2^ ?■ •CO S'^i CO "<»< 00 (M — frsg «^ C: CO ic IT • u- »co>n ooo ooo looio ■^t^c- C' ■c^ t^Ot- CI OOC CO O CO d»Ot^ ^c.^ u- ■XT co^l:^ csr^co cococc ooo t>- a%]B ^^^ c^ •c^ T-l y- ift-HO »«— >m •2 m S i j 1 II 11 i s>1 .1 J tiW m ^£i; 1 > "S s'>> '•b ^ >1 ^^^ "r-S^ ^ J3>> sup'v'y di Elementar Secondary Total... ill! Jl ill Wi SIP J s J? M s ^ ^ < Ill] EiXPENSEs OF Education 12' •Ct^iM C^iOt^ r^C30 initios -^rfiO COiOO Tjl r-l »0 I-H C!< CO^Tl< l«-Ht^ -^MCO ICINOO CO CO CO iCOO t^or^ COiOCO Sis °ii SS2 00 COM fO-i*t^ MOlN —IC^ r^COt^ ^ <*< '^ '^ CO TJ< t^c^o t^^OO CO^OO 05INCJ iSi i00>0 C0005 S|S ill 1 n >OOiO gS| ooo >00"5 lOCCCO is§ S?2f2 s^^ ^"'J? j:?-*"^ ?? ?? ^=:§ s^g ^^^ ;::2g §S2 III 511 Ill i 1 III |S| Os^O i00»0 sSi T^—CliS 2=^g ec ^ -* in — 1 CI cc ^^-H ^ , tn IN -213 > CO giin 3 g-Oi? m 2 >> " V S^ -3 >=° 13 !3 >> III! 128 County Government [Part a, ^ 2 pq M <: .9 PQ pappB ' soranpA JO jaqran^ saniniOA jo" jaqinn^ X;j8doJd jooqos JO OT\\-e\ {u^oj^ iCjjadojd JOTJ}0 IJB JO 9n[B^\ itJBJqii JO ar.jB \ sn'jBOBddB JO anyex ajn^ramj lo anpj^ asnoqjooqos jo anjB^Y 3snoq[ooqo8 jo 3nye\ JO 8)^98 JO joqum^ B3nip|mq poqog JO 'jaquin^ s'joinEip looqos JO jsqnm^ oco c» C5 C5 OO l~- .-H O lO CO ; t^ r-1 C O oo 00 CI t^ CO 00 ■>*< CO CO O) lO 00 — c oo -^ < CO O lO SCO oo >oo>c t^ oo un C-. M C ^ o — GO O CO »0 t^ CO •^ o o lo CO c; 00 o oo !-• -^ m 03 CO t^ t-eoo ifO O lO CO in r^ .-I tC CO looio >o o >o coos CO ooo »ra o lO lO ift O CO O CO i-H CO CO t--. CO CO ic-*o — co^ t^ t-- CO CO > O0i« icoic ioo»« ooo r^ lO CO -ti< CO t^ lo lo o lor^co -"jicot^ T*o r^ -H C3 00 coo iC — iCOiO — 050 CO CO lO cococo ocoo cococo 1 fjn o_c2 2 o .11 = Wc^ 2 ° Ill] Expenses of Educatio: 129 00003 03-^0 OiOO 00O30 CO ■MO OOOO 03t~-.r^ Ct^ »-l-H^^ m-h-o M .-1 .-1 M o » r- -H o §§3 Ci 3i O -O ■M s; 23? C-5 ■«*" l~-. -- -^ C>4 CO — O O Co r^ O CO •* iC i« O f^ C-l o sii Sss 'i-MO Tl-ri O lO CO 00 00 [>. iO sii s2S — o t^ co-*t^ C5 -^ CO -^ CO r- CD CO M C-l — ' CO O f O O CO 35 CO C^l i-O 1-1 — 0>f5>-2 -rj- rj o o t-- 1^ e^ =0 00 IM -*i so 00»o LOuO O OCOO ■-s ^-^ I- 8^ ^-s 2 => .a o h35 £ i^-5 =? g 3. c i ~J C : ^ i - -^ > ai 130 County Government [Part JB9jt }S8d guunp pappB saranjOA jo joqum^ iCjBjqij m sanmiOA jo' jaquin^ M CO CO OOO «o coos eti:)BJBddB JO anjB^ > -S c« ^ -^ -S «« -t; ,2 «« i "rs ^t^jS-^s 5 II ,-g ea- TTI] Expenses of Education 131 e« N TTi lOCOOO cc O CO o GO 00 eo cC O •« ^ t^ -^ IM O CI lO ■>»< CO CC CO CM CM 05 -H „ ^ CO ^ CO -^ -5^-0 §?5S C-. 0-5 000 CO 1/5 »c ^ (Z: cr^:^ 00c CO C-JCO'C c; cc r-^ 01^ «o CSMCM c; 05 C5 ■^ t^ t^ CM Ci C 00 C5 t-CMO CO CO r--Hoo toc# t-^ CO gS§ CCOCiO 1^ CO ■f --CM CO »rec<0-- CO ■<*l 00 Oh-r- ^ IOC CO-* CO !828 ssg C: iS Ot^OO 10 »o C5 CO CM »ft t^ CM CO 00(M 00 CO -- CM CM lO 00 "^ -tl 10 »o o t^ C4 O CO CO o O CO-* CM-HCO o e-1 -< COCM 5C t^ 0-. o C^l O C-1 C-. O CO t^ tC CO — iC t^ coo IC O LO '*"* CO t^ >C M O CC CC S ^co •»*< -^ o CO CM '-1 OC •»*< CM icCM x; CM -H CO ^ C~1 CO M — c ; -- — CO c «o t^ 00 C-^ C coo to o ic oc o 00 c^i o c cr. en S8§ cooco sss ; -< -^ -* c-l < CO O CO C coco CC "-I c: ;*;c^-3 t^ CO O -- c-j CO OCOOC CM CM ^ o^«o O CO CO -f »o I -J CI CM C-1 r~ C^j r^ -- - .5 S c ° ss-^ >-.ti; &J8 1— >>-S e« — is^ £2 >, =0 '1^ :Sm 132 C O U X T Y G O A^ E K X .M E X T [Part pappB s^innioA JO J9qnin^ XaBiqij ui samnjOA jo' jaqran^ 3 JO OqBA IB^OX §§s ^i% lisi isi 5i§ r- §"^ 2^^ ccoot^ I X)J9doJd aaq^o jj-.; jo 3n[B,\ ,^j'3jqi| jo 8niT?^\ sn'j'Ba'Bdd^ jo anp^ 3jn;rajnj jo sn[s\ ia§ gs?^ 03 — 05 5^^ C5 a. III OtJ«0 O — t^ irt — 1 M CO O C5 CVJ — Oi Tti -rt^ !noco 2:g2; ooo Tt" lO C5 O ffv- M t- in c-q J t^ C2 oo o oc C-. r- --0 O zr. oc — 00 O 00 r^ in in y^c-i CO Oi to CO to 03 t^ Cnco ?5t^o >n »n IM — -^ 00 03 to — t^ to to o;-*^ C3 CO »n tC CO 35 CO C5 !-i CO 00 oi CO T^ 1 £ IQ r C Or " £"3 iS to S o o > ^ a -»^ 3-^ I Ill] Expenses of Education 133 lO OC' CO tC OC lO (M ^ ro ^ ^ c-i CO co-^ — — CO C4 -H CO 05 0-*l 5^3 ^O — I CC CO -^ C-J »o oo Ci CO M CO »o CO CO CC o OCCO — > CO C>) -JS CC CO -H Ci »-o i-O •^ t^ M ^ — C-1 t^ >r: c-1 O CO 35 ss^ ■* -^ oo iC t~ c^ i-Orf O ss? ».0 00 ■a< LO O I C Cq C'l l^ -H CC C: * CO 00 T-l >-l M 05 O 05 CCO-^ o 00 05 ceo CO ix; t^ CO l» — t^ OC (M O 05 00 00 C CO CO IC 00 CO oor^co ■-0 30 CO COC^iO lO t~ CI COlftO Sli lis §ii iig O^-H c>«>« t^c^o t^. — »rt CO — --I C-1 CC(MO0 ICCOOO IC C5 -^ CO cot^ > " IIP '-5 is >> 'cS o ° 2^ 8"^ >> O o V-a o il3 ^=^-3 -^1 o o S c Sil' .2 >> " 134 County Government [Part 8 u CO to .s '3 pq j«9X ;BBd 3uunp pappB s9niniOA JO jaqtnn^ S3nin[0A jo' jaqmn^ «C Ol 30 ■>*< (MM C^ t^ O CO !>• -- ^ CC »0 C2 •»!< CO IC CO o» CO CO CTi 00 — 05 05 »0 ■* fO-H »0 -tjl lO 05 CO O CO «5 05 O it!)J8(IOJ(I looqos JO anjBA [b^ox X^jgdoJd joq;o iiB JO dn\^\ IC lO O OO — C5 TjH CO,-< (M -^ «0 •^ CO 00 „ o -H lO OC CO c --0 o O CO « o> 00 O CO -H CO 00 r^ o •^ lO to XJBjqij JO 9n[B\ sn:)BJBddB JO 9niB_\ 9an:)niJnj jo 3n\B\ 9snoq|Ooq3S jo 9n[B^\ N 9}TS 9snoq|OoqDS jo 9niB \ JO s;e9S jo J9quin^ sSuipjinq looqos JO jaqnin^ S!jMJ:)STp poqos jo J9qnin^ (M CO — O OOO .-H O — — CO "S* CO — ^ r^ CI S2 CO lO 00 o -^ -^ tUC^ 00 t^ C^ 05 O CO CO ^Sco — -H (M to t^ CO Ift l-H CO i« O lO T- lO to — UO to in — • t^ (M C5 tOTj^O OOO lo o »o (M >or^ OC Cfl o o C3; o o to to 00 — C5 c-1 o cq C-- O OJ OrfTt- OC5 00 irq (^^ lO — — — > " I- 'i >1'3 III dg|3 " S o,P to CO 35 ■»»> 31CO CO « O S3§ co-*r- OO tOTf< O CO CO — o -^ o 00-^ -HOC! t- CO o o to to — irt r^ K81 BK: ni] Expenses of Educatiox -^ (M i O30-* oeoo S :S ::gS 00 CO -- 0O>Ot1< ^ ^ CO ii§ SS2 ooooo Tl-rHO ^-lO ir^ CO >o 30 - 00 50 ■^ CO t^ 05 (M C^l i^s 00 ooo — ooo IM UO t 050l« lis OSrHr^ CO — t^ •«tl Tjt t^ . sgs 05 CO CJ OOOSt^ t^O oO C0C>'-° 2-3 -r, 2 1^^- = Sr^ til 2S^ §-1 .1- 136 County Goveexment [Part f^ C-3 c/c — t^ t^ -^ ^ j>-, a; ^- — < — 1 r-c (^ or cc — ( (MCCJ ^ -^ z^ OC ^Cl CO cqo JB9X ^BSd Suunp Cl CO ^ — c-. -H Ol c- t- CslO 3 r^ c-5 00-* XjBJqij ui saomioA jo' aaqnin^ occcic^ cT^t^. Ih 0^ ^ oc« oor-o MCSIO cr^c^CJ r-cco ^e^oo — CO-^l CO t- oc^co c 00 00 Mr-cv CCOC-l I^OOlO 000 CO 0-1^ iCCJOG Cf-oc t-COC MCCl X:>jauojd -HOO looio Oi-I"-}! ooot- •ox oc^c^ C-5 CO^ =»s t--HC« »ft -lO c «: ceo ^C'J- OO'.OCO (M coo coo (MCOO ^^0 000 000 CiCiC — CO Ti* oSo (Mor^ — CO-tJ* cooco coco 351s CC-^t^ 00^0 CIM W 0^^ CO CO 8siioq]ooqos jo 3r\\'e\ «> ^iS — -^ ooct- ^ _ r^SS cocco r-^-H CCOCSl act-o sSm):HS OiMCSi ITfl CO CO « c s JO 8;i38s jb Jsqnm^ (M 05 a» cx> t^ t^ 1^2 g|l ill §2§ o o lOCSlt^ 05^^ O -H 0«^ 05 '^eooo toc^os OiOiOO CO >« Oi 50 (M 00 COt^ CO •^ M CO Ui Tl* 05 OMCO ooooo ifs o o -^ < -H »o t^ ■* 05 CO to 00 lO OCO-* 00 05 t^ r^ 00 «o CO C^ CO ^ CO t-- CO IM 00 1* o o> us 00 CO 00-*(M Ot^ CO T-< —( CO 28 ooooo CO f-CO CO CO o ;23 0300S CO CO gS2 Tl< rt CO O 00 00 CO C^ ifl CO Tfi t- OO 00 CO CO— lO 00 00 CO t^ o t-- CO S<1 »o I— <(M 005 05 O— I— 1 t^ CO CO CO CO t>. M o e^ OOOt^ OCO-^ * t^ o i>- CO 00 lo ann -^ O cq CO -^ii t^c^ (M C. rt 05 O »ft lO -< e^ CO »0 ^ CO OOCJO OOO 05 T-H C<) CO ert CO -^ »o iCi CO ^ I COIr^ I OOO COOO -"T CO CO o OOiCCO 55o «0«5 ■^ lO 05 CO O CO OOiMO ■^ CO -^ COO ■* OOMO 0>0u0 CO CO 05 i«o>rt t^ O o- CO (M 00 o^so 00005 III IIS |S§ coe« o COOC IM ^ CO rj< ceo O c: C5 (M tr^ Oi O Oi 00 ooo 00 -^ IM ^ 0-. ^ ■^ CO t^ rti " "5 O CO CO »0 Ci Tf iC O lO es T}" t~. (M iC t^ i« CO oo OCI-JO CO — •<}< — T-H C^l i-i ai^ ^11 m >> " .2::^ ;g^ 2 >>"" ;00 : CO 00 ■<1- -^ C5 CO M o »-0 30 Ttl C-. CO O o = S So Ill] Expenses of Education 139 sss :SSS 5;2s 25^^ n -^ M CO SoS . 00 OCO = lO-Ht^ ^MO ^0.0 _ ^ C-. C^-htH <©ot^ 000 00 sss t^ t^ lO 00 S CO I to CO c CO CO - rJf^CO ^eoco IflCOOO M^ "5 ■*lMO M CO iii III t^ t^ lis 1^2 i!i CO to a. O-nr^ (MOCJ <0C0 05 rH-He^^ c^ !M (M^CO ^Cl^ eO'Hio ^IMCO (M M .-1 (M rt ^e« COOCO CO CO 000 COOCO 5SS COC5(M Sii Sis ill -HCOiO CO CO 5Or-<00 in "5 t^^OO 00^0 >« CO lOC^C^ -# -"i^ "* '^ lO^Ir- sSi 8gS § 03 oor^io >Olr-CO III OCOCO ^ii ill ill 2*§ 05 g^J| §23 S§2 2^§ g-g £5^§ t-OOlO ill III 1 i icioo g^8 cooS iis III f22g §S5 i00»0 CO 00-^ COOCO §"§ 5O-H00 ^ '-' ^^CO t^^Os ooc-00iC OC^(M t^ I^ csi M e^ c<> N IM CI CO C^ M (M C^ ^ (N -H CJ :^^':S 8^? ITS lO T}. §--§ .2 >>" V §"2-2 aS o ° CO J=l o i£1 -c o ■53 a O .2 ^S §-ag£ •-5 ^ >>-2 ^_ g-a §^ ^ -"^ OJ 140 County Government [Part iVdA %sjsd SuiJnp pappB " sanmjOA jo Jdqnm^ I -^ t^ «0 CO XjBjqij ui samniOA jo' jaqum^ ooooo oo< lO CO X) iCiC t rf -H o »0 — I C-. CO C>1 OO CO ' ) ■«*" CO 00 c^ o (M iS QO jooqos JO anjBA itJJox o »« — -s- — » CO Ol (M CO o CO »c m O O O CO O i^ (M -r»< CO t~- -« t^ cr. i^ t^ t~- -^f CO -f "^ • CO c: j3q;o i[B JO anjB^Y 05 m •* CO o o «5 om >C50 -Ht^OO CO 00 1^ O «^ CO M N Tfl ooo CO lOOO r^ Tf CM CO r^ -H CO M CO 9jn;raJTij JO BT\[e\ (MOM in CO -H CO ^ 00 O ■* CO 00 CO M 9snoq|0oqos jo dnysx (M (M -^ CO .^ t>. -* CO O lo o tft 000= OO Si 3snoq|0oqos jo anjB \ — oo (M c/; o JO SJB9S JO jaqnmjsj (M CO lO IM (M iC -- CO O O CO •<*> CO t^ O CO Xi coo CI lO «<) 00 o»o CO 03i0i <35 Tj< CO CO CO O e CC OC5 '^ ->*< CO — Tt< C-l CJ ■^JHIMl^ 2ii COIOCX5 CO o i OOTtH CO o o CO lO CO 1 i 5J€S C^-HCO (MC^ T^ " ^ -J.(M "CCOOO •<*o i i iSs s 1 s^^ O ?1^ s s 5S:S (M CO s s — t-00 &J ^ ICIMOO CO coo I^ O t^ COC-. ca i i l§§ g^oo o o lOOuo ^OOC^I ^cocn i i gll «3-HO o-^o t— t^ Tj g-c" >s§, > 0-5 c-S 2 I 'J :2 13 b O C3 il. 142 County Goveen:\iext [Part ^ a ^ ;S Tl .5t C etf >, ^-. Vh CX M 2 p< H H^] V) PQ bO < C H r3 3 m ^ t- C<3 QOSBd 3a(jnp rt c^q '-' TJ< p9pp« ■ sauinjOA JO jaqom^ ^fSf^ §;?^ 3^? OCM iO -*;35co ^ t3 io=o— • COT t- (MC0 3S S9Uin[0A jo' J9qnin^ CIQO-H GOt^O >0 CO VD CSOS 30 000 US o oo-i0 r-oo>o 00 »0 CO sss t>. oi CO — iCO CCiC'^ 10 — 1~- r-^Dco o;CiO US — t^ C-l- CO M — CO om35 /C)J9doJd «« jaq^o n^ JO 9n[BA ^020 iCOO (MiOt^ OiOO sss UTl — CO M«3S 3g^ ■:»!MO coc. CO 0--t< 10 lO COC<1C<0 c: COiO » CO CO o t- 0-. l^ COt^CO --o '.0 0350 ojn^injnj jo aniB \ s « CO — o lOM^O -* — -.*< ->*< Soo III III lOO o (MOI-1 000 CO CI 00 — — C^ CO CO C£ osnoqpoqos jo m\B\ C500 --co 5^t2 :32s ^^5 5-^:^ T — ooo ooo 10«00 OO'O UOOO •0 UO C50 35 — — CO S50 3- Ot-00 c^c^^ CO — 30 Orf.^ C^-HCO 9;is s ^' iC — o r-- X CO -^ 00 00 ^ — 1 osnoqiooqos jo anjB v «^ 2SS t^oco r-r^-^ 00 3- S^a C5iOh- — co-s< sSmq'jis CO ■* CiC-q — — MCO CO — ^ a JO s)B9s p JaqninNsj — C r^cot- OCOO ^_ __ CO CO CO CO CO O lO CO c= i-'^'"^: s •.^ ^ s;du sip looqos JO laqnm^ ^ w i •J '2 a '^•l^ ^ ■ 03 "0^2 "c^ ■0 =r ~_2 >> 's.-^§ IJ 03 is j1 ">_2 g : ^£1 . 2 >> °^ %l% IW at "til '■■ ego CO., Isi Elementar Secondary Total.. III3 ■s-iii h sup'v'y fi Elementar Secondary Total... ., 1st entar idary tal... m 1 sup' Elem Secoi Tn "s-ige^ im-f g a 50 1 -•J M CO •^ _2 O Ill] Expenses of Education 143 iSoS 2Sf2 O(M00 ooosr t^ C^l S5 -1 rl" lO 05^0 (MM:* iCiO o O -H 3^; 05 0- 532 c^ •>*< t^ M 05 ^ OO O 00 00 W ^ CO -^ t^ lO ci> -^ iOC-5t^ OOOOO sss SE2 25 .^tOt^ (M»-t-^t< ^C2'-« o »o -- cc ■* C^5 lO t-^ O (M -H t^OOlO OO O 00 S :3 (M .(M S§2 O !M M Cco 00 M ■*( CO Soo in — < ■* M t-- o o • 00 C5 ' CO T^ ^ '— C5 »-l r-^ C) (M 05 CO >0 ^H lO t^ CO ^ -!t< IMCO CO S5 M 5-S — I rt< -H t^ CO t^ ■^ -^ O :t'«:S lO >o -^ 2"= .2 >» 2 >> "^ ^1J- (M CO In • g-a go - - ^rs a fl = o .2 "1 Q. C = O 3 3 Sh sip S 2'S "? 2 I ill a5 3-3-3 144 County Goveknmeist [Part pappB' saomioA JO joqnmi^ XjBjqij ui S3nin[0A jo' jaquin^ •I § I & ^ 2 < .s X^JodoJd [ooqos JO aqBA [B^ojl X:)j8doad jaq^jo IJB JO 8n|Bj^ AJBJqi[ JO 3n\^\ 05 Oi 00 05 "5 S OOIM O 00 O CO t~- ift (M (35(N ^ 00 eo IM eoooM c^oco C5 c o ic ic o »0 (M t^ coo CO s:={ CClO CO S t^OO •-- (M CO lOcoOs 05 e0 CO ■<*i CO 02 ca 5C coo asnoqiooqos jo 3n[e\ 3gnoq[ooqos jo Bnysx JO 6^B8s JO iaquni^ UO CO < o o o ooo 00 CO -H -*OOIM C-. o ?i -i^ gS c ° — (V) ot-l •-^ -H CO«* O iC "5 IC CO CO OOO ^O-H. ■^ OC M (MM ua e-a §f£ Ill] Expenses of Education 145 lO N r- lo Q lO 02 e- «O« t^ o o e^ CO iC— -ftO iCtO»-< ^1— 'i^ lO o »o 00 05 ao cs to lo to . 000 t^ c^ 32 t^ift CO oc « ^ c; CO CO i»< 00 c^ >c t^ oor^ ift 888 00 iCCO to OJ »« ooe<«-H rt tooo :S^i U0U5O lO^O CO 00 IM N O C— I CO 10 00 ICJOO icom Oi O OS ■"*! o lO CO 00 I^COO CO to tOCOOJ (too I — CO I iC to OOCO -H (M CO "-I t^(M03 C5IM <-! (M C -- 1^ 00 •.*< CO t— IQ O lO ^ lO g^^ g-^g s-^^ 'S ill] 1-3 J2 O 0. §2 "q. 2 o J3 5 2 >." •Wcg ^ a o2 .S3S§ o > o)^ -3 a 2 o ° I- 8^ 146 C^ OUNTY Government [Part JBoX }sed Suijnp Aismi] 01 papp« BannijoA JO jaqmn^ 1 ^ — C-. —1 C) c^ . C ca IM t^ »o c^ t^ iM O CO M «0 CO cc :o .tjjaclojd jaq}0 \YS jo 3ii[i;_\ t^>A CO AiBJqij JO or\\v\ Sg2 ■r}" 30 CO e>3 O (M O t^ CO lO S >--5 — I O -< c; o 33 t- o t- 35; CO CO : M r^ — : sn^'Ba'BddB jo 9n[B_\ CC i« CO COt-O «^ Irt t>- 1^ — 00 uo e^i t>. 9jn)iujnj JO on\B\ o 02 o> oc O :« C-. 3i C5 »C -^ in am o »c «o 9snoq|Ooq03 jo dx\\-e\ cr: i« Tj< ggs C-) »c t^ SSS g-?B r- 00 ic o; i^j n iCt^ CO 3JIS 9snoq|Ooqos jo gnp \^ t^ M 00 i-O :» CO O M CO t^ oj O t^ ^ 05 10.00 M C^l lO 1— I CSI CO C1-H CO JO e^tjas jb iaquin^ c ■<*■ ;# lO CO ^ -H — CO 3CC<10 Ococo O . -H O CO CO OS O UO LO M lO o -H ; sSuipimq looqos JO 'j9qinnNj ■^ n lO -rt" -H Tf TJ< ■* LO l-O spia^sip looqos jo jaqran^ ^ S ^11 "B^cg .as, u ut-i 3 OJ tit 2 >>'= -a ^ >> Ill Expenses of Educatiox 14T i-S -J C5 -f OO 'M O CO -^ o lO e^i oo t^ CJ O 0-. TJ< CO t^ ,j< — Cl CO sis CO CO CM OC)(M cos CO CnOCD C^05-H OC0 05 S2S2 o-nr^ T»<^uo ^-iCO o-^os t^05 t-ooo 3=^53 0OiO-«l< t^ t^ ooc^ -^ 0-. CO-M S2g OOCOO lO coci occoo iC-HCO ICCOQC cog CO So22o -t< OiCO >n — o ig-^S UO-^O SS2J SgJ32 COIMGO |S| CO ■* 2^§ s^g i CO o o ^§2 iSi 2S^ o o sii III rj2s OCOCO 22S §1.^ 1 lis Sis 2g§ r-«0CM oooco Ococn 05C0O -JiOCO CO CO CO cocoas co^O Sii 5SS CO ■* CO ->J< cq-HTj. CO — Tf ^-HlC oor-. t^coco OCOO Tj) -# iC^lr^ SoS OCOCO oco^ sss lis cot^co S2K COO-H 0-3-. lO ^5g CO -* t~- ^^CO T-H^e-? ^ C<1 (M— ICO ^MCO ^^CO COCOO COUOOi -*coi-- ^ O C-l >oo ) O CO I (M CO CO e^i "0 (M c* o»o o (M * ooo 05 «0 lO oo^o M ^ CO CO O r-H Oi — < CO 02 c-i lO CO— < CO CO t^ 1-1 Tf "0 IS^S ^— ■ TP C-5 "o ." -^Sb : §-1 jSm g-as o ;; OJ o t-i §1 r £-0-3 g a op2 -' c3 C ^S >• 148 County Goveknment [Part o li^ in t^ ff^ t^ c^ CO «o oc _ (35 .^ :s ^_ in CO =;oco »coo -^e^o ;s iCOCCO iissJi }ffBd guijnp CO >— 1 •^f CO— >-<>< cc oo Oi o CO ■ CO T-. CI pappB ■ '^ 2 samn[OA jo jaqoin^ cot^cc C^ C C-5 i« C iC ^C-1 oocoo iMt^CS — inOiO s^§ r^t-o CClCCO ■^occo (ooqos JO anjBA [b^ox 60 '^ t-coo ■<}< to m — t^ cc — 00 ICO^O COC<-HiO CCt^CO ;C«jqii JO anjB^^ -^ — sO cocoo (n Tn *< (M co CO tH ^2:S t^CO— • T»< — O icco gss t^OClfl O«CK0 mcio 0"5»0 SKs; c^t^o ooicco t^oo to OOI^lO (MC-. -1 CC^-* 2SS — — CO 0}\3 GC^p ciTf-^; ■<^ ic li: »0 lO TJ< ■* TJH -W T»< ■* epiJ ^sip looqjs JO iaqtnn^ g -l-> u 2 i "m T3 >> n ip f m Q 1 1 11 -?11 "c 0= "5— is ill s— • |8 : ts^J •il,1 2£l -"1 • 1 J ■S !5 >> -feb -■^^t 'Sb ^fe>> : q > "S rt — tc "S s« — >i-t: c« — >,-?; ce — c -^ a >>"S ce — •ilF pkina c Elemcn Second: Tot.i ■o T3 13 S o -a ^ CO o (M CO CO-C«5 -^ 'f c0 -H o O O c; • 35 fO o ^ CO ' CO o «n lO Tj< 1^ -H 00 CO in .^ r^ C'j o oo r^ «3 ■O C-1 00 CO O CO »o «rt o to coo GC =C T^ c^ c; c^ CO O CO O lO — • m — t^ —^'-^ OC 05 t^ OOCO -H >n (M oo CO t^ O ■^ lo o C^ (M tH CO -^ ^- oi lO r- o — t- CO O CO CO <— • I>- ■<«< 00.o is ill ^g2 — cox ico'o lO lO o llg 5S§ .Ort<35 •rtCIIr^ ^'S'OO r- — 00 00- 35 2-J^ TJ^ -»JH ■^ -^ — O — ?CM 35 sil OiOiO ill CO (M lO X> OO — 35 — t^OO |S| siS CO CO CO Tt- CO CO O) cq S-^3 ^ CO CO o_c2 >>s- 2 o 2 >^ ■" ^ K at- §•3 3 o ^ >.; 2 — 2 o :-a o "3 S3 b i-S ,iiS 150 County Government [Part ^ l-t ^ 2 PQ W) < .s C: -.C lO ^^ f^S ,^ -i CO ct L«" ix' C~ <*] L- f^ — (^ c^oce cc C^-JD OuOiC f Ti-oo JB3X ^SBd Smanp ^ ^LO « '■£> c-l CJ CO papp^ ■ "^ '^ s s3Uin[0A JO J8qnin]s[ s — iC to -^ re O x X --o ~M ^CO OCOOi _ >: C5 CC -J-t^ cc CiCJ ~ CIO o»o>o rJ<— CO t^ •^ -H t^ ^2 CO o o; L- t^ CO [ooijos JO aniBA jb^ox CC (TJO t- '-"S^ X ScStc X — o -0-. o»«»o o 005 OCOCO g -00 gLOpO ■^'J-aO -a" Lies ocg •* •>* o B t- t^ CO CO s (M (M >o it!)jadoJd ©& J3q;o r,B jo anjB V 5iS «^ CO uo (M CO«5 N — CO ■<}"-* 3C C-- i^ co^ CO a5<35 c-.t-to ^ C-l O CO y= iC TT C-. o coocc^ .^JBjqil JO ani'e ,\ ^CQO cz^ T^^ t^ -^tl o t^ iC(Mqp LO — o ;„ o^ c; >c c>o fc oic-. ^ MCq ISi ,^ iCCsl H ^g2 C<1 CC o ^lO -^ •>Jt^ « •^ ^ O: iC-* f^ sn^jBJBdd'B JO onjB \ g«^»o M coe^i o 0 _ LOiO _ I--O0 III J^ 3CL0 ex Kco gs ?i t^ o --C UO —1 tO>0(M C^Tj-t^ LI I- -X:co cjOiC-< IC »ocooc ,-, cqco asnoqiooqos jo anjB .^ f/G. MlM»C J^ LO— 1 >c ^C5 a-. — o ococ to CI t^o C^CC^C cc c: CO >o -J-O — Oi (MCICI c ;^s sSoiiV'S ococo t- ,-^o coco OM-H coMO o z; s JO B^Bas jb Jaquinx CC C<3 " " CO CO " c^ CI N " ., 8^8 OMO CO «s to CO to x^x o coo LO L-5 ■-0 TH TJ< Tl- lO n sguipimq jooqos JO 'jaqranx cc rcoc C: C-1 o _ ^s '-C coo OCtJ< oc ccoo o o o o ■>»< lO >o spu sip |oot|os JO jaqmnx 1-f • o ; n^H CQ O CO o H o J-i J3 O tc >. to '> §"?_ CI 2 >> <= o Ill] Expenses of Education 151 lg^ lis lii r~ c-4 ci C-. CO ri ^F-l 2Sg sgl ooooc iii ill rm |g| c^co«o is! g?;?i COOSOC III r^iit M CSTS^fO C-. C^I-H Cl-HO O^ t^ t^COO cse^e^ t^ 00 OCC CO sis sis © — eo iii §iS CO x— 1 §g2 CO 00 o CO CO CO S'-S '-HeOTjH M CO (M CO lO C^ C~J 2S^ c; — O lii iM III lis u5-*0 iO(M00 O-H t^ O-Ht^ co-^»o ■.»Hc<> COiMOO •<*< o TJ- O Msn ceo §25 IOCOC5 ?M ^3o •*< o =o oeoco C C-1C, ra > 8-2-2 aS o o .2 >' o i^^ re Of res C' c S o^ .2 >> " ;h S-s 5 >>"" 152 Count V Government [Part •I g I & ^ 2 <3 .s "3 Ji33i{ ■jsBd Suunp pappB s3uin|0A JO jaquini^ l:S ;2 ^ GO ooo r- lO iM 05 c^ c^ O O : ooo o »o »o 0-«t.T*( O C~1 C^l ss? lOO :8§ O -O S :S o -o OOO lOiO o CI t^ o ooo ooo ooo icoo CO lO 30 l^ CO o I QO ^ OC • 20 ■»t< O rt< S CO DC spu!js]p ]ooqos JO J3qum^ g-3 a go ^CC ^8 It 53b "I -3 J »o o o e^ o iM 1-1 t^ 00 CN CO »rt O " OOO sss CO O CO sss 5OC0 Ol !ag| jWcc Ill] Expenses of Education 153 ^§2 (MO(M —1^ -^ ^C-1 ^ «c -*cct- ^r-- r-- CO O COO ic c »o 020 o o 1^ -HC20 O iC "5 OO oc «o CO(M C5 8S: §88 888 mo-* >i7 o >o » g8§ ooo COOO -^ (M rt Tfl ^ (M CO C '-H 88? COO 888 ^OOO C5 CO CO coo OO CO o iCpO 00 ;88 J "5 m ooo 888 888 »0 O lO CiCO O: CO -H :88 1 »0 lO 888 lO »c o OO'O CO ^ -^ ooo O 05 C5 OOQ Ot-CO ooo 02C320 C-1 -tti O O O -H ^ .-H r-H CO CO SS8 CO CO o OOO 888 CD CO 00 coo coo coo C C: C5 CO CO iC ■*c- Scol O iC'O lO C~5 t^ r^ t^ -^ — -H CO C^5 CO -^ti OiOiO CO CO OOO ^O •>) t- 00 —>o [228 t^ iC CO »-- CO r-l -^ •»*< 1— I O I -*i CO '- c-q i 2 ® II J -2-2 J= O ^■1 QS|;S S o ° 0-3 JS o glJ S go -2 J -f5 <=> :a g« ^b It a§« 154 Count v Government [Part jB9it ^SBd Stninp pappB saraaiOA jo jaqran^ CO lO -^ CO Csl O CM — CO samnioA jo' jaqoin^ t— (M 05 00 t^ »o ^ ao o Co >« o ira iM QO -^ C-5 CO jooqos JO an[BA jbiox so »o o o o t^ t^ CO CM lO CD :0 C^l OOO lO 30 CO OOO OO -O lO CO t>. O CO -H lO lO CM l~» 03t1< CO XjjadoJd j3q;o iiB JO 9qB^\^ OOO OOO OOO OOO A JBjqil JO dn\B\ OOO OOO CM CM -in O lOiO lO ^ -H sn^tJ^ddB JO 9niB,\ §88 88^ — 1350 CMt*.c 888 888 lO O .— 1 CO lO 30 9jn;rajnj jo dn\-e\ 888 888 »0 O "5 »0 CMt^ o CO 05 in -^ :£> OOO lO CO 20 t^ O t^ ;8S OOO OOO 888 SES Soo osnoqjooqos jo an'B^^ OOO OOO t^ lO CM 888 S\ OOO lO : = 88 8snoq|ooqos jo dnyex »0 CO 30 !>. CO O JO s^'Bas JO Jaqran^ OOO COO t^ 30 O O Si t^ T-1 OT 05 CM -^ O-H30 1^ CM— IC^ sSujpitnq |Ooqos JO jaquxn^ spij'jsip looqos JO wquin^ 1111 1-35 g|5 -^■S >.-S CS-; t S^5 C3 fl = O ill Ill] Expenses of Education 155 §33 rt ^ C-l oc oo o — ro lO •O C30 CO CJ c^ -^ C-J — CO ■«f r^ -H O OJ lO CO "5 35 S§2 rt l^ cc o CO >D <» OC tH ill g|S III :/3 C; » 2:S3 CI CO 1-2 2ii 0-^2 ■^ »0 35 eo(MiO oc ?I O GO 35 1 ogg §s R o s R RS »0 O lO 00 00 lOMt^ CO coo Tj.00 :SS§ ss =. Si2 .R RR c^t^o >o - s§s O C^ DO gss lO >o o ooo lO O LQ 00O5t- ggs C-. O 35 sss -^00 35 ill ill ill ill iis ill Tt<-(lO (MMlO C5CO> ■^ a O = a a £1 IWc^ 156 CorXTY GOVEENMENT [Part •I s I & ^ 2 « "!: PQ b£ < .9 PQ papps saranjOA jo jaqum^ coo •«* lO C: O O o :c M XjBJqiJ UI saraujOA jo' jaqrariN; sss C^ — COO o— i-H COO -rj. 30»< ill ill O] I^TC C-1 CO asnoqiooqos jo 3x\yG\ asnoqiooqas jo anp^ JO 6;b8s jo Jaqum^ BSnipjinq looqoe jo jaqtcrn^ ccc CCO sss coo CCO CCO COC ICCO CCO ■ lO ~ C^j C C^J : (M 3C CJ >— CO =: CO CCC COO iC UO O C CO ^ i-O ^ C' 1^ IS" : ci2- c^-^ c^-5 c^-^ c-5-5 |-gl3 1 lip III iiil isl" =* 1 5 s 1 ^ ^ Ill] Expenses of Educatiox 157 o c;. a; r- c^ O IC Tf C> S T»< C r~ -r -H i.~ lO 3 ^ O 30 CC O lO ^ rt C-l CO ao iM -- CO CO ■^ r- O O'ft'O 00 r^ «o c o< iC O > CO O ! o o o t- 35 -O •^ 30CO -H O — < ; o o >o C^l CO lO O 35 »0 CO 35 O lO iC -H o »o o t^ Oeo SiS oc o — 3-. O sss C t^C^ "-H ^ CO-X13-. 32g > CO 32 0C<= 35 III IPI ill III coopo S^i ill ^ Cn t^ ootj<:-i ill ill 00 00 sill III s-^ gss t^COO 05 ■>*< •* iflcooo O0injnj jo 3T\ys\ asnoqjooqos jo 3U\^\ 9118 asnoqiooqos jo sn[e\ JO sj'B3s JO Jaquin^ sSutpiinq [ooqos JO 'joquin^ s^jou^stp jooqos JO jaqrariN^ CO r- Tf : t^ 00 (M CC O i O 03 I— ■ CC lO CO -^ t— lO 00 CO C2C cr: oo -- C-. Tfl 00 Ol t^ CO -i*! ■<)< ■* C5 S :S 5 ^ t^OI gig CO C CO c t- t^ ON CI ic ic o ceo coo to «= -M in us -H IC CO Ol t^ iC CO CO C :o O 05 00 00 o ::> )00 IE2 coo coo »CO i-O ceo o c o OOCOO ceo coo oc c CO C CSIlO i^ gg coo o o c coo 0 C5 Tf CO r^ CO ^ iM •"If ' ^:-r= nil g aj t- f I OOOOCO ^Or-^ C5 l^ 1^ liO C2 -^tl CO CO C t- OO CO O CO t^ o t^ ^ IM. 05 O C5 OCO SS2 O CO c o -^ o fe-g !s >■ c«r; s Ill] Expenses of Education 159 i CO in II ill isi ii§ III iSi mi t-O C0C^"5 CM-^rc Tt-C^lO C^^r-5 MCOO (0(OC-l ^cc^ • t>- n iC CO N^fO liJ ill ill ill .-i«00 sss g5i t^(MO gii (MCO ill sis SSS III III e^ toes oii ill 5g8§ 'T CO X) to CIO -^ ssg M -^ » ei^ §11 511 g s s cc-*co ill ill m i^i ssg I25 IIS ill 000 30 OC' 00 r-l ei lis III Soo ^Ss too o §2k OC tO^ £S2 sss "25 !H5ic sii ccrco M^^ C«5 CO c<) e> 1|3 e § ® o a 2 ° So = ^ o •3 J2 2 => ~ o it = 1-13 II in s es 0-3 ^1 "c-2'- IIP ceo,® 160 CorxTY Government [Part •|1 ^ 2 n CC CM — t^ :- -^--cc^ Sfix t- xo tS'"* 2 u- C-1 3C c-.cocc JU3.t }SBd SutJiip So^S C^ cc MC^ ^^Oi pappB ■ saranjOA jo jaqran^ oSo OC-IC^I o: o a; -* O -f t-^^ c C^ CM 3 C-Hi- t^ c; C-- r-. MM satanjOA jo jaqnm^ C X 20 ct-t^ ».-; 5o X 00 ■* t-— 1 .«.r-0 rf< -^ .... .. -a- — ys CO IC -H coo oco COO ??sg 0-* 05 inocq «n cm S5^ lO-Ht^ CCOtC t^ c t^ 0=00 X}J9cIoad §3- C Mrj. cockers Ocao 000 t^ox lootjos JO aniBA ye^oj^ s^?^ to lO -H " ^ isS gss iSS ?s = ^ss III >H — 3 C^iC t^ t-^=c>o OJSC^^ X^jadojd n^2i -^ -o i=r^C C-5 cc xcx ^"•2 jaq;o jjb jo m]^\ S "^ —1 C5 C^l — M iSi 8iS gsS III t-M 000 ^Scc-i Cric^i t^'O^ XJBjqi] jo 9np!_^ u-^ cc— .-* •-H C^l (MCO M-<0 1 gm III §22 222 coo III III i STU^j^ddB JO anj'B ^ -e c o cot- — OX 0. S22 Mi III 222 lis Ct-t- ajn^nijnj jo m\B\ e<)co«5 ICMOO C:»C-»f< CJ'^-* ^^^ E::""^3 — H C-1 CO "-I »o S '"' ^§1 III ill coo ggg III asnoqiooqoB jo a?.iB^\^ S^gg 1=1 S^2 iii Xift M S = S ill III coo 222 ill S55 S-3S 3J1S cc ■* cs CC c -^ :?.n^ cr: -v — ■f^C^ |§g asnoqjooqos jo anjB \ ccoii.': ^"■^ SMt-O if^ — in M QC — ci«ic U-J ,0-H 05 05 30 c^-* t~^?) 3=^ ^r-s- 2^ " OiOiOS ssumis lO — 5: c■5(^^T^ elect- C5 t-^ CO i 1 JO s^B9B JO jaquin^ ee cc N o>oo COQ--0 ooo ooost- ooo §§g lis S2S ill S33 2gg Ol^^ las ;2g8s OOCOiO »O(M00 §2S ooo ^®o ooo iM CO oo 00 lOCO ooi^ iC CO ri< CO 00 CO e^ SK8 888 M c<) -^ ic lo o -o o -o o -o o -o o ■ o to -lo :8S »0 CO -H CO ira C5 M -H ^ OCOC% T)<-HUO 282 00 00 «o e^ e^ »ft 888 OOO esi CO »rt OOO ooo COO lO o »o O C^ . Meo §00 coco 888 888 lO ■»»< Oi 80 o CO o to o o C2 o 03 CO O CC OOiO CO ooo ooo ooo ooo lO »0 O -^ 00 c^ CO es CO ^ iM 888 88S •CO" 885 00 e^ ! CO t^ ' 88! 00 —lO S88 >oo ooo 888 O CO ■^ CO O CO 888 N OS i-C SS2 co»-3 »rt OOO 888 o e^ iM ooo g"^"^ ooo lo o ift OO O: t~- *< IM CO t- C. t^ CO ^ — 1 ^ ooo §88 ^ico ooo 8S§ 5S2 «0©iC CO CO o» ■ or- 05 05 ( coo QOO O O Q ooo ooo ooo O CO CO s^s oSo irt O "0 o »-< "^ -^ «« C5 CO e^ "o ko 00 CO r^ M 05 o o 05 M o c-i O 00 00 CO O CO • ■««< i« O "5 -HTj. to 100 CO »-l -HC^ «0 -H«0 I burgh Secon Tot c« 1 rt ^ Z £ I ill I"® J3 o ll|3 c « ja o g|3 a go ^, o ^r^S^ £-13 S . •»!< O • CO O rj< C2 O c CC CO ^ !<< it^jadojd jooqos JO anjBA l^^^oj^ it^iadojd aaq^o jjb jo aqB^^ iCjtJjqq JO aniB^ sn'j'BaBddB jo 9n|Bj\^ ajn:>Tuinj jo sv[e\ senoqiooqos jo aniB^ asnoqiooqo's jo anj^^ JO S'jras jb Jaqoin^ sSnipjinq looqos JO 'jaqran^ S'^ou:^g^p |ooqos jo jaquini^ •«*< O5C0 05 N (M i-H .-I cc e — < CO ;8S I CO •»*< sss O 00 00 O IM (M O iM C^ S§8 e^ lot- to CO ( t— r- too ) o o ;8S ooo lO o »o •>!tl C5 CO 888 lO ■* 05 »o o >c <-< CO r- ooo oo 88 8 888 ooo ooo 888 ooo mioo CO C35 CO Tl< -* C5 ooo 888 888 05 CO lO o e0 CO CO lO o oo t^irs 8SS o>o> 88S IC co< i ooo lO CO,-i CO -SH 8S^ £ig88 CO CO O 00 M -^ CO Til tH (M It i§. b a g ° ^ -^-sS^- -aw^ i a o ° Ill] Expenses of Education 163 iC <3i ■^ — e^ ■>*< — e^co CO • C^ »0 OJ Tj< 00 CO e<> h- 05 1-- 1 CO t>- ^ o ' K2S ICO CO t^ !>•■»»< CO 00 ed O >-i 00 O --I i-" ill sis s ill -§1 CO 21 «0-^0 III COC5c»oo COOCO OICOC^ •^COOO CO-<1*< CO 00 05005 ■*o-«*< 888 CO o cs 888 8; M< O Tf O i III S82 IS «fli«0 e^T-^co o-^ ■»»< oc c^ t^ t^ lO OO Ifl ■^*< ;88 .OO ;8S S8S SS8 88! CO < l^ O 1 OC( O >0 1 to C O lO ^ "-I coo 888 ooo O O CO t^ O !>• 888 ocooo •rf m a> t^ r^ -J. 00 — O 822 OOC ill ill S2i§ OOiCTl- coo Tl< O -^ 888 OOO c-t o t~-. lO C<0 CO o oo< :8 88S 888 IM ifl t^ S>o ifs CO e^ »o CS IM •»*< COt^ •-I -^t" »rt ■^*< M « 00 00 25 o»c»o CO Cl IC «o cr. lO < 10 M c; ^ C5 occ2>-o jooqos JO anjEA i^joj^ X^jacload jgqjo iiB JO 8niB^ cc 00 ^ l^ Ttl CO CO t^ ro (>) C^l o MOM IM CO t^ — o 10 XjBjqti JO 9njE^ sn:>Ba^dcl8 jo Bnye\ 9jri;iujnj JO 9Vip\ M C ro ac -^ 30 M JO CO ct c; M M t^ c; oc --c -^f — cc -"f r^ r^ M — ( .-I C - o ic o t^ C r^ 10 CO M t~- ic csi ac lit CO >— I CO m IC C<1 » LCr- M ^ -5}. -^ giS CO O UO OC CSl ^ !-.-f iC' OM t^ eocoo O OC t^ l^ Ti< 10 —■COO C CO-* oc CO t^ 05 ■»« O i< t^ 00 CO irso -^1 "-I CO o CO ca o t^ UO -H Smm ■* UO Tj* C35 CO lO 0C:M IM O lO Tj ^ r' -a s 5? « i li 5>H ss C8 OS'S Ill] Expenses of Editcatton 165 ooo »o >o o ' »0 •-( to I r-H -rtt CO Tti r^ I T*t ei r-eco I -^ C<1 (M CI «5 ;2^ ■oo CJ 00 o O t^ CO (M >0 t^ > 00 ft< > CI 00 ^ M (M OOO -l CI t^ lO CI d CI lO CO O CI oo CO o6 >r^ r^ o ^ ^ 888 • irj .-H :S8 •coco •CI d ■CI CI ooo CO i^ o I >0 O i o oo 2 i- 8 ! o o Is- si.^^ ci5 ^ '^ -S C3- -2 &£3 go o — "■" §§.■§ COM £5-t5 H-2 166 County Government [Part vo a < .3 1 : 5s ^ i S 2 c •CI t^ rt : : i z f- ^ - ir •S t- t- < ~ Z 0. ? O O LJ . I • ■ OiOiC • JC"^ -* CO ifj ub « — BOARD AND BUSINESS OFFICES §; *q : ^5;;^ 2SS Sc^S ^ £c5 ooou? »o 10 x^-cc t- •!:- — : Si. CC O JC • IM — CO — 050 CCOO^ CO SS c 0-. --0 — — CO (M t «s. i= m'' i§g§ P p <: a. ^2:4 § :g SSS 55Sg S^5 ^0"^" s^§ ■^ Tj' X) If • »« — C=(M IM-Mt^ axnOi CC — t~- ff-. QO C: -r CO c<- • CC too-. OCi» IMOOO cot-o u?co ^ " t^ es (M TjtCOOO W H M t- S %%% i? >.U5 OCCOO «^»Ct^ CiAiO OC-. C^ 00 s 5 •»« O0-*»< CO •»!< C »0 1/; ^^ .^ _l ^H wc» "^ Iti 5 CO C5 «£ 5 .--5 »o S e^ CO (MCOlfl J • iO -i f< -^ t^^^ oc .00 — t^OO xn -xfi >o r^ 00 -co T ■— 00!O-^ e^ • ci CO • «3 i'll ^ \ 'i ^is S8?5 155^ g§o SS§ h< ■■>*< 0^^ so- -coo iO"5 — -^ »o r- CO <-! rt le "5 -H (M ■1 i-i t-i s s « ««> ■< z 1 ^s§ s 5 • 00 10 CO C 5 -lO cqwio c c 5 C ■5-c> iC'^^to Cicio r-Cit-- CO— I^Ot^ z c --6^ D.-vD e-i^-H -5t^— . aM:^-!< 0—0 S^Jt^SS H 00-^05 c- 5 -co t-MO -H- -co Tf t- IM <0 — 00 OiCOlC a ■^ C^l <£i t- . ■ f^ CO •-' »0 C^ C^ lO »C t^ CO co-^t^ ^ ":?' g M V) H •— CO CO M (M C^ CO «■! «-l C-4 3 'c. Elementar Secondary Total.. sup'v'y di Elementar Secondary Total.. lepiany co., 1 Elementar Secondary Total.. . sup'v'y di Elementar Secondary "5 cj "C "73 -a -a ^ c5 CO CO •* 1 ^ < Ill] Expenses of Education 16Y S 8 t^ o -.«< t 00 O r-- CD O CO t^ O CO ■^ ^ CO I 1-t t^ 05 CO ^ • »-H CO ITS CO CO • CO C. OJt-^ CO eqoco O -H MCOlO 000 lOOfi -*<00(M :SS 2§^ ill IIS coSS CO^O ill IM CO e^co iMeoco ^-^e^ -^ 2 o ■'S rt b B-S o. 1^"^ '►i^C/2 ■^ en 0-0 ^3 SH -" ^' cS_o ofc-* S3. 9 00 J3 o >IIJ p-g g o ir>s County Government [Part g < C J "y X K i c: t? I: : ££5 lO -I r-l 1-1 CO Ui iC O iC M s 6. 2 05 >fl ■«}< c^ e M »« t>. M CI « 8 :§ ;§^ SS! CC l« CO — I t~. Oi o e-i c O 1 §§8 8gS r-l —I -H M CC 5-3 i5 -&s ->5^i2 >g^5 Sg-f-S £-ao= e-So° s-So^ J3fc3:c jaWoi "^Waj .2 >. - o o H Sir? o; Ill] Expenses of Educatiox 1G9 t-- n< 00 o »c CC "-I lO COOit- IC O lO CO «D O (M t^ O §^ : rt oo o §ssg StSS ^t2S sss ^5:s§ OCJ5C3 005 03 i§2§ lO t^ CO O OO COCO ooco »o MOeo C lO ■* CO 00 CM (M :SS SS : S^:SS fe^ : ill t-- O t-~ eoeo ^11 §2t2 gg8 -*ooeo ■*o S ^^g {2? 1 Sii e g-a « 9' o^ ell. MP 3 i; >> a a c o g-2 S^ - C -^ rt |8 "S-i in CO oi2 Mi — • >" 170 County Goveexmext [Part a 3 o » H 5; p fc ^ CO — I Tl< o 9 a u »0 iO • to coo -H IC so CC -J C3 ^ fO o o 05 o ssi J?ss C5 -Jj* TJH eoF^O §{2S CO ceo •-H c; "-I i^§ iSi ^ .-H ^ (M 'T3 Xi 00 CO ^ cc o t^ CO lO C5 O C<) -^ o Tti o e^] o o (N ^ -^f *< cooo t^co> O IM ( CO •<*< c am • sss t>- M cs ?5S32 § :g g :§ § :§ SSS o«o»o iii CO coo IHg 00 t^ "3 ^^S;; 52 -^S OC^O fc"*:;: — (MCO) ^ s iC ir} o 00 cot^ oco CO « o -H 00 O T-H O 00 -H CO T*l t- CO O ^ aoo 000 O CO O cooco ■. CO ■>* t— ;S5S CO • 00 "-H CO lO oo O CO c» •* — o t^ CO<«t< t^ 05 t^ lO CO (M CO CO t-- -^ -^ lO 05 IC ■<*< C3 CO lO —lOOO Tf M r^ ■«i"*i CO ■ M M CM (M •f ■<*' CO CO CO . . g O kC CO ,jft (M CO — <»fl eo(M»o . a >> " aS Or® "Sec c c o 3J3 O Z "-S ■» >, to " a ^ . rcSco Q J3 -c ;s >. _^Scc o O J= o §-sg. -2 „ 2 => J= o IIF 172 County Goverxmext [Part « a « G o z; 5 £ 8igg P -^ 00000 CO C3 cc CO (M 10 '^ ^ :S ^ -* «.-ii t^ C5 t^ O lO uO :S iC CO o C: O C5 COO 00000 CO ■<*' t^ M t^ o )00 O 0000 03 coco 05 T}- CO CO C5) O •«tl .-I lO ocr^ o Csl ifl 00 8 :S S :g So :So ?^ :?^ ggs § :§ 11^ ail iSi or.:.o CO— ^ ^ t^ •«*< e 00 "- OJ CC O . §8? (M (M lO COiOOO CS c^ ■«*< ■^ T}< OS in C5 ic o»oo C* CO Ill] Expenses of Education 175 ^ «£ • s § c5 en 55 1 i S 550 .. 804 67 804 67 170 .. 1 eo!»< OJ CO ^ lO CO §2g e^ ?^ S :§ o o ^ :S g :S s s lis CO CO Sis CO s CO sii ?5 CO s co-It:- CO c5 CO c1 >* CD § S t^ o o coo t^ )O0 t- COCQ 00 1 OC IC C0 -H O 00 1-1 tfl t>. CO 05 00 00 r-l IC t^ r*< 00 cc O t- 00 >0 eo I cc ^ cc -cc ^ . rt Ci CO ^ t^ Tj<0'*< oo ■^ o :*< o C^ 00 o o '-I IM 1-c 00 O 00 — »ft to t-- Ci CO co^ . ooo iBi e^ccco C^M >o ccoo cc cc CO --^00 05 CO e^i X) ccMwS §8SS? S :S s^5 § :§ (M »C00 oSS m «O0Ct1< i^2 c^ cc r^ ^ -^ (M ^ M l:?5 CO e^ 00 — o 1-1 ooo O 00 00 »ft cc as o 00 00 cc •^ t>- a 800 cooco >0 «5 O >C US 05 O 05 CO O CO •-1 CO -^ ^^ -^ iC « 9 cu 2; 03 m o o 5 1- o s IIT] Expenses of Education : 8St2 o o ^ :S gS : ^S : Sf: : g o . 1-1 CO CO CO to ?;^o oJoS •<*- 'OCO CO O ■ »-i J^ (M 05 § :§ S :§ g^ :S s -^ ^.??g §5 :?5 g :§ S22 eo^o Sii iSs ■* cot- C<1 Tf CO P|S gS5g or-c5 e^e^io S^i?' CO^^ s^s K^S CqiOt^ co^20 t-C3 CO ooo lO .-I CO oo->* Co (Mt^ ococb FOR SCHOOL BOARD AND BUSINESS OFFICES -^OOO "5"50 OCOO t^-HOO «50t^ MIMtC OJiCiO OOlOCO ^"S . BP.^ ■■ : SSS2 : ti -.^ S "s FOR COM PULSORT ATTEND- ANCE CXIOOO t^ot^ ■«^N«0 — lOOC 5 Ol^t^ «Oi-it~- ■<}< ccM co(M": ^ Cs OO^O »0 lO Tf(MO s * fO c^ >o COC-liC ff ■ c- oc -H 05 CO T*i t>. e<5T»ir>. o •<*> ■<* XTB00K8, ATIONERY AND UPPLIE8 OCOOO ^C:(= c •O OCOCO -«Jc^ c •<= OOiOC l«t-(M O^OOt^ l^lOCS — — C^ -rl" t^ CO OC CI .-le^co IM (M « • S »Ot-<« t^»-IOO •«SH'-I««S COi-CiO 00 -^o> «« gg "° oo«o cococn c •C>5 t^COC ooc/ 3 coooo oc-^a> •r» O) r+l O IC CO -^a OO OS i-ICStI< ;CC SrHOC lo »o oiMob Tii5 S » 00 00 t-- -Ht-O: o; — - to 00^ CO»flTj< gg^ IMlOX 00 •00 ^CO^ oo->*Hco coTjiao kO»o^ CC-H-5f< ^ c^ C-i M S 3 « ^ '"' " « CO -c- oo -oo c •o m -IC CO -CO OOiO o -O c • lO 00 00 t- l^ OOOJ 5 < a S-" 'H 'H c^ ■(M -H -H coco (=!<*■.*< CC--t^ «- ;t^ t^t^iO cot^o >OCO00 t^-^c» OC t^ 50 C o; o ^05 — •<*.l^C^ (MiOt^ 2 r§ 1-ies M •(M ^r-ICO >rt (M 00 C« CO «0 •-< CO ■* z 2 i§ E z D M CO H S o .2 ■s s -a .2 i, ? l-i 1 "o 1^ 1- h 1 -a ^ o C.J3 o : -C c J= o -^-=3 o -a o ja o ■§-^1 Sfe'-g ■ ^ ^ 3 " o ^^-g ^S-S C tn >, "= ^ >.'« "S > 2 >> «> CO >,«: 2 >, ■" 2 >> " ? i'-5 Sb "-fe ■5 55 >. "= S £> 3Jb_ -a ^ >• -^Ut m t to 'a c p IIF w jar iS .2 S^ ^ s CO ^ Jz; o Expenses of Education 179 t» t>- r«< ooeoiM »0 «0 r-I S ::S ^821 (M «0 00 CO 'M 00 «o e^ 00 ^Bc c5^: -4< 00 CO CO »Co —I N«Ct cot-- CO r^ CO -^ti 00 t^c OS lO •^ ITS O CO 00 00 CO OS t~ t— I t-- 00 28 §8 g s (M (M t- f^ sss (M (M ill (M C. »o C C o '^-5 9 2^ "Woo r-i w o e^ -H CO • CO to a>m -^ CO ot-oO -- ■«»' 00 M g^s' S§o i Ill] Expenses of Education 181 C-l .-I . ^ CO -OO C50 J3 S32i OO • t^ t^ Ifl ;s : 1 lO t^ >0 Cv^ 05 ^2, C: -^ CO lO C5 lO (^^^-o S?:! r^ r~ ■•If lO CO C5 — < O -H --ICO C • o t- g2§ ^S?S §11 §i§ S :3 S: :^ s^^ ^ :^ § :S 00 •«> § :§ OOOOO ^ : Ms ill C5C0CO isi Ssl - irt ■^ o T*< oc QOO io la o 05 CO C<5 Ml OO ^ CO lO (M O CO OOO »OOiO 00 Tf c<« 8S§ 00 — o o -^ »o OO M O ■ail." If "d. S c ■2 ^ 2 <= J o 3 >B-%1 o eg go 2 o V S o o £ o nS o. 182 County Goveexmext [Part e^ CQ C<1 c 1 1 *• m «fl i« CO CO 00 s s ■^ c to to tn -< o J ^ 05 a- lO Si 05 c- CO C^ TRAN PORT TION PUPI s m u- >« u- -<*< -* •>»< M e^ -H e^ CJ «& 00 SgiC krtiO CQ 33 22?? W t^O (MOCC — t^OO r-^J2 S"*- ■«»ri .. eo «: cs c^ t^ ■«*<«<; 000 lOirtO OtO»A »C m FOR CO ATTEN ANCE CO iCiOC — es ■* ■* «« ^f^^ CC -- f- t^co trifles (M 000 iOO"S : (MM-* 00 — ctot- t^ooo cocsM a> 05 It a u? t~. c" |2| Tl. U5 — C.C^Oi 05000 CCCO(M M C4 rs z:-^^ j;^s J5=^?? 2J=^2 ^ ° X < a H CD b- S ^^3 S2;§ ^^^ SSS s ::s SS5 S? ^ (D 115 SSS §*^ §S5 tO05"5 (Ml«t>. eo s S CO 00 ■«*<•<*< 00 — o !o to cj e*< ^^zc CJ t^ c- a 10 -lo "0 ■< •«1< t^ t^ QQ H m t' C:OC- CO c 00 00 lMO(M i-i«M to 00 00 to tc 10 ir r- or-- u ^; OU,^ 00 c^ •"-I •^ to to ooco — H _ ^ II3 th sup'v'y d Elementar Secondary Total.. th svip'v'y c Elementar, Secondary Tot:il = 1-13 enflselaer co., Elementar Secondary Total.. d sup'v'y di Elementar Secondary Total |IF ■<*< »o to 3 M eo o p. « ♦ Ill] Expenses of Education 1S3 s s CO ■»»< r-ooo -H lO to C^ M O O O • 05 Oi ( (M (M O t^ t^ 1 ooo o to t^ (M CO lO <-( -HCOIO --I co-<*! CO o to IC o -^ 8SJ I -r+t to Otr^to CO en CO SSI S5S OfO-^ to .-100 CO CO OSCOIM S ^ s?s?§ - t^ 05C CO^t^ g^S^ C5CO(M o u? 1 1 III gSi s g e (N t^ o o 05 00(N-< CO-H,t< « ggg ■»!< lO 05 SS8 CO IM to OQO looio o »o >o 184 County Government [Part 11 * «>^ p ^ s ^" — ^ hjO o C ^ w o hJ 43 m OlO OOiO t^C-5 COC-llO COOCi l« W5 a-.^<= lOlMt- lOrt t- oooio CO'H-.}^ >o >o y-( Ol fci e, ^ .- rJlOiO ^l-r-l C-ICOCX) coot- O '5 Q 3 Sg z^ OO t^ lO o-^ci ggg sss OClO-rfl c/:cc-^ g:S2 00 as CO c^^o C^»— <,!, CO CO t~- ^ ^ - coo ^ ■^t^ CO coo COt--H O OJ <0 CO CC-Hl^ (M C^ CO T3< P3 3 2;§S lO ■ lO CO t--. o •o c >-': CO ■ CO Cq (M ci -o ocooo oio'O «5 -^C o a ci o t^o O C2 .o ccc: CO C ICO -H.C-, o t- Ot- ic Ou^ ill ^Ss§ CO C« ^ OO-H CQ >DO CC OiO — o -iC C^]C.0CO t- r- COOt- t- t- cq cooo v^m — a: O'X OOCTJ COiOOC IMCOOC oSS ?: CO e-1 cc irt'jD-H (MiOt^ t-CMS- >O':>0C«- w l^ -^ c^ CilMCvl oo^o: o; ot- M0i«0 CI CO (M CC M C^ «o «o CI CO pf «/& K g O . . o -c o -o »0 lO H w cr »o u: t- t- H ■^ ■^ o c O ^ oo ac cc ;x C-l t- t- 5 < cc o «: s CO o CO !5 iri o T}< H :» S CO M ■^ o> Oi o oo ~~ o^ '. CCCl coco J ^ o .^ c c oc '=^'^£ gl? cocoo coo >oS .r lOO w- COC/Dit- ic>oo C*-* t-oo.r- r->oco OCO-* u s s^^ .-H^C CO-H»fl »-l> s 1 If O o : S-i . 1-i 'c ©"c 1-i ?-2 : 5 o . (a S ^ o JS o ^ o ^ o ^ o ^ o 3 ""Sco ^ tip : III, ■ .£1 ^ III'" i {lli . ^^S : ^-a -o ?i s -a •T3 i-lN CO ^ -c| .d § C3 to o cc o -o < g£2 to ^ ■M 8§^ ■u -rr ;j I^ lO CO CO c-i to i-l CO ■* 186 County Government [Part ^ rs a> •1 1 g vj) W) vo 1 1 w < 1i^ H (U y i iSs ^ 5 ; 8 y SS^s (M ggps «0 05 Ifl cot-c t^lOM »o • lO -OCOO FOR SCHOOL BOARD AND BUSINESS OFFICES ^e^^ -*CD^ — lc:5-- un -toto OOt-iO iis OOOOC 05oooc oioio irtit--M ococ- lCUt,-H M M -^mo TjH ■— 1 IT 1-11-cCO ass sss §s§ . FOR COM- PULSORY ATTEND- ANCE m >o CO to c lOt-CO -^COOO o • o • t^ t- ^-*CO COMU? C3 • CO ; «© lO «.«: »« lO MM .... g^3 OC:C2 COC >Ocqt^ OCOrJH lOCi-^H GO lO CO to Ttl CO IM O BXTBOOKS, TATIONERY AND SUPPLIES 00 COOC5 CO-*M t--»CCO -<}«COC5 CDCCO OOOiA OO eS)r-HTt< (M CO lo^co e^ CO HCO t^ i-H 00 t^ -iH — < lOMt^ -GO CO M M MiC l>~ — iMCO ^OrH t^^O TjH^lfl -lOO ^ M CO O CO C2 M tn e^ t^ 05 ||g g;SS J?S§ 5 00 coor^ toot- H comS) 23 S'^ t— M iC t- a n g^O < t^TjHM TjiMCO ^ — ( — I^M t- a CO 05 cs r^ooift lOoDco coo^o CO ~:b "^o"i- O W o iCOO^ 050505 OOOC5 rt1'* ^— icv) io^=o Tjooas ^S-"? '^ i^ 03 0c:5 (MCfJ-H »Olr-(M COQO-H Ot^cO O-tC > O O COt^-I* CO -^ !» OiCM T-<(M>0 0OU5-H (MCXM toe to 05 O 00 z o3^ H tOCSiC Or^C- 1 OOO Tt<(M to OltOtO » oJ^CO COiO'** COMHt- t-C-JOS - §g§ S :S § :§ : : • o 00 to : ^ :^ w g O 00 00 (MOOO t^Ot^ lOOm iM ^J Ij^ M COO CO S H i-( O rH -< O - f^ CO CO OOO B3 ■0 >.3 z 05 CO t^ asoo O'^f'co MOM M M 00 H —1 M t-Tloc Jg g§g t :S^S 2S?g ^S§ KSS §g MM CO CO »rt 1— 1 z OOOOO Otr^cO OCOCO ->« ■ !jl l; ilt ^jil s ill J -Is. 1 ^ til. 5^ |EcS i _aj?: M CO 3 CO ra CQ ra Ill] Expenses of Education 187 e^OM CO CO t~- l-l (N S22S ■^ o ■* OS t- !0 S 05 l« 2S ^ . ! t>. >o C^ (M !0 OJ OOC^O fOiftOO ■^ o» CO • ^ e^ T-< -^ OC3I a> in < irt .-HI MOM M U5 t>. t^coS i^§ ooo 00 ooo (M CO •« O 05 o g :§ «Sco CO 00 -^ OOsO O0>rt •'f onc-*< r^irtM eowin C5 lO o e• till c4 z: a H Or 3_«j CiE "Wra a a o = -oWm J8S County Government [Part -= « ? e^ ca o o D ^ £ P ^ b g C -< m g; ^« go CC -H lO S2g C^ ,-(,-( CC a: W C-^ f^ OS C5 MCOiC OCC CO f?S^ COCiC^I fi c^. t-^- cco^ C lOt^!M Clt-CC ■<*t- iCC-JOO CO CO lOrXC «c t-- CO g CO «5 3i T»- CM C--3 lO oco^ 00-^ Ctr-O. 00-00 l^ -t- Ci^DlO ^ ^ ?^^:r? N C^ -i+l CC iO oouseo M icio- r-iO(M ■*o-* 0»0— 1 COOCO COOCO — Jco-* (M(?qm z OOt- COOC^ C-5 t-O M >o t-~ ^ lO C2 c~- -s- CO r- CO K oco- Ci O) IC t~- CO CO 00 1- cc -H r>. c — ' cc 10 — ' CO >o lA 2 1 «^ t- S GO 30 IM (N T>< o^l^ ^COiO >ou^c (M t^ c; •^ 10 c cq t- CU mr-soc coM«; cor-c IM t^ (M C: ^ i^ — oc CJ ^.ccc -"■ <- (M -^ — <(NCO -H— CM 2 (1< sS « s s — £ z £ H H '■€ >> .2 ■?1 V 8 -? 1 "? |l •1 1 -S ^ ^ >< s III -i= 6 -=2 ^ ^ ^ b J= 22 >.« ^ It sup'v'y dist. lementary sc econdary sch Total ill sup'v'y di Elcmentar Secondary Total . ?|l| t|r g c c IP HP III. fcWra IS KM J"Sm «=tqcG •5^^ ^ -o -3 cc -0 T3 rt *' C5 r~ C3 r~ -r" c^^ C-. O -rf t^ o oo CO -^ ^ O IC lO 1-1 (M »-l ggig ICCOOO CCCOr-, S2g 000 0000 CC<1M Tl< ^lO CO -^ C^ COC5Kr- Sii OOCO lOcOC^ 02iOTj< S'*'::; ■<*< t^— < COt^Tjl M -M M^S 00 cS ill ||-2 SIS S^«i5 iS'^SS cot-o :SS lo -irt Hoou? 2|| 1 11 -hScD ill coOco s '^l s ■* i i i'i t2i2 CC 00 .-I^M 1-1 o » 2 o ^ ^^ -^6 &S =« c 2 ligE >> 190 County Government [Part ;2S o ic m -i* o o ec •-C rt c-j ahio-^ -H (N^-^ OS «; oc Hti r^ o t^ t^ CO < 1-1 cc in to n m >-i cq . c: ""ji eo to «c CO ■»j< t^ . "-I Tj" ;o 1— I -^ CO M* t~ < ^ ^ CO CO CO ' :S?S S CC c^ «0 -H t^ <-l ^ CO s§? co o to CO l« 00 SI ^ •>* CO oo OU0U5 00 -f n ■^ o >o C5 O ■* G o >>"" S b ss ;8S 1 03 C5 ooo ooo =-s Was P-i §-5 S go ITT] Expenses of Education 191 COc^ -tfostt t^t^ C0?30 OsSoO oooo 00 O lO 00 O uO 03 c-1 en (M b- lO 00 C<5 05 CO CO CO ^ TJ* y-l >-H M 888 c<»ooo ;ss iCOO -"ti 00 00 CO in irt T-i (Moo-:< ceo 05 Tf CO »CO0'^ cooo CO CO o C5 ■«)< ■* CO i-i C2 OC5 IM (M -^ CR »o •»*< 2^ oo <-! a> •-I iM CO eo i-c Tj< ^ :^ ^ -^H i^SS 12 ^2 OOO Se^io ail lOCOOO III iClO-H J^t^S ot-t- £3"'2!3 g-^S "* o ■* CO ^ 05 ^ lO CO o lO -^ 00 CO III cqM T-H^ »o uoo »C IM oo OO 88 OO lO lO CO CO 00 00 OOO OOO 05 IM -< IM ^ 88 88 IMIM 88 coco OOO OOO CO Cs| »0 OOO lO lOO 888 OOO 00 885 IC »C ! C^ IM .-I -H 0-3 0) S-O- i n 43 o_2 g|:2 g aj o f ^faJczJ -a o ;^ g-^-3 ^ S o ° IP' "SCO, ^ o e o ® II » I 192 County Government [Part cS >> z a 3 o z E P <: CL- 03 K O K o oo en l^ iC c^ (M tM to ^ ^ CO r^ 00 »o c ■>*< o t^ rj< <— I : t^ O Q C3 «oil< t~ gS;S S :§ 0>TJ> (U a p ^ El 11^ Ill] Expenses of Education 193 o >o «« O rj< ■^ >0 CI t^ 2g § :g 22=:^ zn -^ cr ■ I^ S5 O l«0— I OS t^ t-- -^ irt t>. CO — < •«»« ;??s? 00 1/5 CO ■* CO f- i^lS ^ ^ e^ sss Soo pp ooo 00 lO CO 0>rt U5 C<1 o 3 t^ CO . If; cs 1 !< o -o -. -^ CO ■ CO ^ . ^ O O 33 t^ iC ->) Tji O T*< (M CO --O 35 CO C>5 ■»«< »0 35 O 00 35 OOCO — S :S ;??ft ill C5 1C10 t^eo— < ggs S-^f! «OiflC^ S^S i:^'?? gss CO —»■»(< ss S8S t^or^ SS 35 35 8SS ^ C4 -H CO ;S2 >— CO OOO sss ss sss t^ 30 O O OOi ss OOO O -*0 CI 35 CO —( cq -- I'd : = o 2S cJ2-rt as-^. j||= .2 >>=° Ch a 50 II b >> s a = ^a§| u a> at-" 194 County Goveknment [Part >. ,,^ Xi t3 in j§ a 5i 0) 1 ^ e? V-) P. hfl c '^ U o -s ^ o S ^ w 1^ o 5 z z Si ?, S 5 5 E 8§: 5 g W > g a 3 5 c z SJ ; p -< & . CO CO o; « w . £ "^ y £; !z ^ 5 " w SSJS 2§S ^53 2§ ^Si ^ (M -^ ■^^xn o o d CO o CO 05 05 oo Ti< e^ CO 0(N CI •^ o -^ "i ooco O 00 00 03 CO CO S Sim 8g5 CO 1—1 .^ <-l 822 S^g 00 O 00 IC O lO CC O O CO OS (M C5 00 t^ -^ o o CD C5 CO O lO »0 (M CO M rt §88 IM t^ 05 2 !5 S w p H to H (M >" ~. a I cc 1|j ^l|3 l|:i- gStg feS^ oWcc :5 fe: fe: Ill] Expenses of Education 195 t^ C5 t^ C5 (M CO (M CO ir; ■^ ooc-4 T-i CO I 8 .-g t^ cr. tc >r; >c -- 2:gs ut iC o CO CO 5 RSS »COC CO ^cooo ^ :S cocoes Hi g^i «s Sgg ^f2S^ sgg ^^f^ sss S?:^S gg C-r-t- ill ;i; — sgs c; ceo LO c^i oo' McoS Sia 00 in CO oc Mt-iCO CC-lt^ Tti (M CO OO t^ IC •>f C^00 5^1 III g^l ill M oc O ^gg ^IM-* S;^S S^2 5^s g^s ^"'fj t^lOM §2|^ Isi :gS ^S KS ~s gg 05 05 OMCO irtlO 11 ii§ — ' '-' ?5?^ (MM — 1 COtJH iCiO lOm -:§8 §g^ ;^s?§ § :§ ^ :^ 9!= i5b ill OS o 00 COM lis ill ^IS ^^§ CO CO t^ 2-^g COM lO M M OUOIO 1— M S^2 n • jS gS : SS : CO -cc Z^S : iiS III locceoi sSi U^% IIS gl§ 2§s CO coo lO-e-O CO -^ Ol CO c-i CO a CO ^—IM ^ M CO CO CO t>- -Srr' CD O _ J=i o ■ s-g J3 O II 3 b £ -i 111 S Or i.° J= c -2 ^- £ o o 2 ^ at: S u cjir- c o — o lis 190 COU.XTY GoVERNME> XT 8 g g I < a. i ^ a . V K p OOc C-J -^ CO »-< »0 :0 :S2 I ^ t^ I cooco c^ cz '-O S§: S :S coo CO O lO «rt CSl CO O ^ 30 2-3 "^ 2 £1 a o o 3II1 b£ CD CD OC 5:» §•3 o - S 3 [Part W O M N o-« •— ' ^32 e coo cc Ort CO iS SS8 8 tooo So-* ■* •^ SSs^ ^^)^ •coco •C5 03 ^S5 sss 112 •»»< iC o §§§ Tf^OOCO CSJ c^ ^ -H e<) -H CO ; CQ — I •« « ■ c t^ r^ «^ c: Cl i-1 "t o OC -H o CO cc -H O CO o §^s iC >o o OI^ 00 ri ■^ -^D t-COO COO — U5 «0 I COiOO ill CO— n« U '^ ^ r-H CO CO ^ ^ Ococo C5l«-* 10 03 O CO T-i ' 00 00 ^ ooo s2f: ^ •»*< 03 O Tfl T}< OOO (M 0(M 00 O Ttl ■<1< tH IM 1-, . i>. OOO oo r-ot^ O O C5 CO t>- CO « Oi O (M o CO CO O lO lO CO CO »i5 t^ - —I CO — I 2 ■=> 9'o 5 6 go 11 §■^53 — "oiS o o II 23; CO coo Tf< ^ lO o ri 35 CM c:: -H ^ r^oo co^-* CO -H IC t^ Ill] Expenses of Education 199 SSi C5 M '-0 * t~- t--<«< ■^ M « i ^ ^2 OCOCO COt»< :???; IS?] c sg S :^ ~ X) 8SS SSaO 5S? : S?2S .-HCOlO CO ^ t--Ot>- 000500 iC'OM e-1-^co t^co—i «»fl C» iCCO ^5?? J5§3 2o2 IIS O irt '-H lO r^ 'M 00 -"O (M -)0 -^ St— C<1 O: ^ -"l* 88^ •H o is! %% I2S II II 11 11 coco cot- ■*! Tt< Miri ssg g^§ s§ : je :g 2gS g :8 III III SSI 88 Sli iBi ill iSs CO CO CO NOOO 03COCO ^M-* OOTt-M coc^co CO CO CO t-M05 S5ro ?:? ?5 : g S : § ^ : t-coo -»^ r^ -ill Jo g « £> : 2 o — o _- c ^ o T3 O J J s ^ ■S^-3 O 200 County G OVEKNMKNT [Part Xi » p< >. ^,— ^ Xi •73 -M g c •S i 0) 1 bn vn •S ^ w J xi P2 o o . CO CO t^ OC C 00 OC m CO 10 O irt ^ e!}< ^^ lO ««( J-H Ift 1— I CO IC t:^ m M crs 5^ ■rj CO Oa Si lONOO 88^ M to c OC o 8S8 2^ 2 o CO ■ CO (M CO ^ ,-1 ic 100 m iC o 8gS O CO 00 gg sill m Ill] Expenses of Education 201 «o o» »o Tf CO oo CO rt ^ 05 O <35 —< C0C05O 05 — < o •oo OOOO sss > « <-! < oo 35 ?5 :^ 1 C 5 iis " " IM CJ S§S§ s s Isi ^n -^ 00=0 l~- M< ^^ (M ca OilMlM (M CO sss CO ^ 00 r-l N IM lO CO 05 OJ lO -# c^oi I -H 05 OO ciSS M M M ^ CC CC 00 CiOOt- (M CO GO IM 35 1— t^ N o CO «0 OS CO CO OS 05 O CO (MM CO ■<*< < SSS? ?^S:S S :S OiTfCO iO05«5 § :^ g5g§ S : ill §ig §§S M — rl< lis S2| 11 1^1 S^^ g^s s"l s;2g ^'^ (M O C^ M CD 00 CO 05 in O *< CO (M ■* t~- 88 coco ss 888 O ao 00 »0 »rt O cico SCO t- (MO lo o '^ »o o 135 lO o-x> ss l§ Si:? %ii' ScS II §-§ S Sew -OCT o a is 'Sod-'i H ^: 202 CoC^TV GoVKiCNjIK [Part < -s 0) II 1 . 1 ■c 5 I CO _ 1 ■c ^ CS ANS- RTA- N OF PILS :§ ? i i\ • u ? i hSIh: :? fe ^>ct> c i (jqtOu- 5 CO ' ■ — — . OOOOTi hi '- 1 t^t^c 5 00 FOR SCHOOL BOARD AND BUSINESf OFFICES jr 5 Tj.t-C FOR COM PULSOR-J ATTEND- ANCE MiOC 5 r> to lO If . [^ t-t-I- H £ 5 t-t-^ CO s t- 1 — icoa 3 CO «© « ? OD-^C ' i e» »& XTBOOKS, ATIONERY AND UPPLIES nS .. - Tn^r- CO ClOi OOO ~^ ~o -fl < i^— le^ -< eoco cooc^ lOiO t^osif i ill ^ s ■»*< -^ cS^ gS:^?f ^ c lOiO g§5 5 t£ ^ -^ eoco ct to ^ OJlCC > t^ : Iks • i co^■^ (Mcr. — (5:-^ CO CiMtJ t- «& gfe ■" c «& « IM (^ s/j> C^«DOC ec 5 OOiCC (M lOrjHa a -*toi> O 1 iflO^ c osoce^ o ICCO-^ a- --OOC « OCOtJ l> Oi Mu- t^ -< GCCC^ c iC tOC >« s ^ a i 2 ^ J s© "" «^ ^^s c I §:S5 CSl oo " 05 US ■* si. to C5 0> toooS C^COC 02 ca^ s cSicoc to IS ss CO c^ s;;g z 3 s CCIMC t; CiCCC^ »co o s Tt-Mco ■g^s c iCftC- _H ifllC ,_ CZ; iC lO MO t£ C5 < z i ' C~l C-5 S"" 1^ 6# - :Sg5^ t£ Ci'-t^ 1 f^ OCTt c t-t^c 1 OC (M— 1-<1< -HCOCv c -^ccc CO p^^^ 00 -^ e>* z gss t- cot-es 1 c ^^c CO >OTf =r Cq to 00 (Moot^ c ioooe- iC t^iftM t^eoo « 2§St ? eoMcc tC tc M tc o %«& » CO CO i ^ »& oc^ £0 00 = Sl g II 0«5 tc CO £ z CO to o o ^ ,H ifi ifl •- ^ fCC^ tc 'i-OO (M ^ 00 H «l C3 — — -: T3 r ^ cJ >^ o e3 izi CO 1-5 >-! -s :zi • >> -c S p t» > 1 K ^ 0} 5 HI c J < 1 s > "o S^> Hi 1 " III ill So Il5 1 K.8 .t^r= o o c c S o > Eh ^ H H o W ;zi nil Expenses of Education 203 :gg 822 t^ (rq C5 o »o lO ■r^ X 82 ii c« rt 11 111 ►-^ ID "JS CO c3 o5 T3^ >, O S * III C9 C« t -S^.p 20-i County Government [Part VO J « i < H en ; CO --= o • S5 ir- 1^ ca COlrt ,^ K-OOO t^ OO-O OC' r^ iC S -iC ■>»' ■^ -*; 30CO Ot-OO CJOC-H ^ — CO iii o •CR III lOCJ t^ CO 00 iC ic-^t cr. as^ ^Sf^ SKS C2001 ^ •^ • -^ GCOOO COt^iO i — U^O o •o ococo t^-^C1 Cit-t- 5^3 LO00rf< cr> ■CO OO 00 CO «»< •»»< -^ CO S3SS o ■o »*<05CO CO— 1-* «e^'^ 00 t^ "5 s -^ -«»< >o •o ^Tj.O 03o CO Tf o o lO CO CO • CO < C J -> III gt2S ?5 ■n oO'--o g2g -§gs s??s go-; OD :2£ O CO lO CJ CTj c« r-c5a> t^Cftt- —•oco CO CI CO sgs -HOOO C10CJ 05 C^l -H •O ■ io S'^s CQ — CO • ^CTS« C-. 0-* *^ ^ ^ Irt M M rt T-H CI CO ^ ^ ^ 11^ — CO • O CO CI ' t^oco ^t^oo ocno COC0 05 I— -tf'.^ H a g cO!Mcn CO CO r^oco CO T}< —1 <— 1 1— 1 r-C ^ C) H ^ H z a z i-t ■ iC ~. r t^ CO • . . . t- t- oco • a J iil 1 :| isi iS§ iii sgs o6«o^ n o z &% CO ■«1< .-1 cq C4-HCO ss^g CO ^^ eiOM cooc — t-^CO lOCO^ C^ CO CO E o o uO'i'O CJOCO 03Tf T}. O CO t^ Mm 1 t^ i-~ CI - O LO S — ^ COt^-H CI CO O O CO C5 CI t^ r^ O c ?^sg ^t-c -rf-y^oi «o -co §i3 c: !-:•=< c^ ;C5 -it-CT! OO -OO U. 00 ■ — ■ iiN -.^§ c 5 C o &^8 : ^§ c _a JS 3 03 CJ ^1 .2 ' 11 : ^^^ ill. ^is 1 1 ?l m 1 '^lll |IF rt -o "O -a (M CO c« CO < < ITI] Expenses of Education 2i)l lOCiO S2?^ -§S gll to (MOO SJfcS! ecicci —■C«5tJ< 0303 CO ^ — (M CO r*l r^ 0303 CO O C«3 -^ CM Tti O OOOCCO ■^ (M to SS3 CM toco OO t^»ft OO O 03 >C 00 CO O •>*< iO IM to C3 Tfl fO t^ CJ •<< o t^ Ttl — I ■^ OC CO O CO -^ iC rt to cc t^ O •S CJ -JO to OO •>}< 00 IM O O CO CO t^ CO o »OiC o o to t^ tO0 lO o C: lO >0 CO >0 C5 »c»«o t^CMO OCO-** CSI ^ CO 03 r^ to 0030 2S3^ S^S; oooot^ 3^^ :S§S 5ii OitOtO ^11 Si5 »0 C3t^ Sii •»J< .-I »« CM c-q •<*< «5 rt 03 ^ O. C O t^C oo CM CO to ^030 00 t- to OOCM -H O liO to ^ 00 03 t^ ^ oo CM O CO CO -^ -#too --( to 00 —(-^tO 00 >0 CO ^ tO-H CO (Z3 >0 CO tor~. -r t^ 00 C o ^ o .2 >>" -^ !3^ . -c.a go — CM 5 o r2 S' 206 County Government [Part S < =0 W 2 H B & M °li >^ o X 5 2; w ^^^ ^H t^ oo SSK O0C-. r^ CO cor- lO-* cr. cos^o ^'^'^ ^2^ Sii"?? ?J-^g5 !;:§ I OS-^ 00 'S 5 CS •"*! ■»!< 5:S )CO M CO 05 lO CTJ M C-q O — < CI O CI 00 o cq CI ^ T-H )0 » i rJH CO t-OOiC t— 05 t- 05 o CI ^ ^ I « ^ i '^2 ooo a a I 0) t-CJO CJ C2 CJ m -H -o CO »o :o lO -H ys > Z ^ 2 tn ? « Q a H W Q Z J H -= 2 i «r S g o " o w ■< g " K -C ~ gj 3 ^ ?: " 2 H n CO lO o O 00 -*i CO CO 05 CO C5 Ift 05 05 00 >CC^ OO CO T}< t^ -- r- 00 •O CO r^ "0 Cl 00 coco o ^ ^ C5 CO » 5 S -s § O 00 00 lO -- CO t— iC CI CO CI -o o3 a a o. O m ClOCl CO i~ o t^ -^ti CI -H . ^ O • 1.0 00 C] o ■^ — -o CI ^ CO fill iiil >>7: j5 — Ill] Expenses of Educations" 207 O 00 o C-- C<1 !M O 33 -O l^ Tjl — C r^ -^ C5 00 »0 CO IM 00 -H C5 -^ M 00 o *< Cr. 35 35 C5 ■» d t^ C? CO >" H 3 > s-^3 "c c = o ?3b S-2J = 9 o "53-2 5 IIP .2 >> ' 2 = 11 Jl .> g-^3 Q. g S 3 208 County Government [Part •I I ** c 3 £ S w t; a- z w O CO c ssss I—- ■^O' SS- O »« CD CO CO I .-( T-l ( 1/5 tC > Sis IS? SSi ggi 11^ S'5 s«s ^'^•tS S'^S j;^^?5 r- oc CO C. -^ lO O ^cor^ ^ N CO CO (M »a ooo t~ (M C3 iO« CO CO c* ■ oSco c^ c: '-J -H O z ^ i 0= Z S a Z o ;^ c -^ - - = :3ZoOCSa,:^ CD O CO t- Tin -H CO (M O ■> "= - rt b '^i-s r-c o II V §"5-2 CO So Ill] Expenses of Education 209 — IN CO sj:s s§?^ §2g C5"?5 sss 2^^ feSS ^?i^ ^^^ Si'^ gil CO — -.»< — CO >o MCOO lis sis Si^ ^°^^ gj'^s S'^^ 5i:;« ciOig ;5^s js*3 g^s CO «5 Oi toec 05 Soooo CO rt 05 OO ■* M CICOCC C- C^ M 82g3 .-I cOt^ — — Cfl o th «# ^^§ cor- CO CO — lO C5 lO •<*< OOOS »C CO — OO Sp?J §gs — — CO IM CO. CO — ■>*< CO O c 00 lO c 8 S •^ 00 (M t^ r- lO CO O •^ 00 c^ — cooo e00 — iM ca I— (M CO •*! M •>* CO — uico M cs -^ r-C5t>- -^ t^ CO (N t^ o C5 — — t^ CO — CO CO t>. I — lO CO — 2 >, 05 t— 00 O C2 OCC o CO ^ C^ t— IC cc O O as M »C 30 cs t^ o — -^ C^l C^ 30O Oi -H — — rf -^ M OCO ^ rt C4 t^-f^ 0>0>fl ooc^o LO -H t— ^ CO »(-- M ■*! r- 2 «'« ^ C O to P l: - H •«: J W CO Bi E. X z w a, t- K fe tj c a. o Eigil « |S cog 2^3 00 C-l o 1 t— CO rt -H (M COCOC C5 '-I - t— t— m eo 00 c CC CO -^ ^ Ot^ 00 O 35 ■^ CO l>. CO oco ) t— ^^CC' Oi CO o -* a: X r- oc CO c-i CO 00 c^i I -= 2 >> S-2 2 o "c2§5^ ^ o o S2S CO C^J -^ :§ •^ OS CO CO CO CO t- CO o seoc-ii 53- S 3oP:« O5 00 00 ?,-^ OSt-CD 55 -S cot-— c sSi OOOt)< iii iS^ 00-^ CO mu i2 ^ ^ -1 CO-^-i* r-cio COCOC5 »«-HCO C^l CO C) O CO ti lO a> »0 t- CO ^23 rf 00 CO 3 — Ifl r- CO 5-:3 .>>eJ« -a J o pi' "a a go 3^ |Eh ni] Expenses of Educa riON 211 §sg g?5g ^S5^ 55?5 r^SS 52:s S3§S ?^SS Sits Bm ^S§ §8S:S Sii OOOOO iSi 3ii ^3S SS3 S2SS §2'o 5-^ S2'o &3'*'?5 j;2^ (^ 1-1 c» CO c^ o -< (M CO O ^H CO t~- C^ O o —< «o 0(M(M CO t^ 'H t— O ■rtl — 1 (M CO o o OOO OO 0=00 --^occi c: t^ -- -^ ^ c« ■q- « -H C-. '-^ o ^O— 1 CO ^ c- 00 -^f CO CO CO t^ CO r^ CO O CO -*i ■M CO t- is CI ^ OO— ' •<* 00 CI S S :S OOO OOO OOO cq CO l« io»o o (M C^ lO COTjflr^ O CO O OOO '-^ CO »o OOO CO lO 00 05 CO iM OOO >o>oo la o to e^j CI lo 03 0a CO ^ ■<*< ■-I (M — lO 03COCO -i CI 000 05 ^^^ CMt^OJ ^$s 2gS 2?5^ SS?:? C5 0C1 CM CO 00 00>«tH iig Sil t- GO lOCIt- lOClXl ill CO^tO CO CO CI CM —• ,-> CM CM CI CI ^ CJ OO C) o O CO o — • -^ CO KSS lOCl t- 3SS llg iSI iRs »o -f Oi 00 '.-1 ( r^ ^ o « .o O O -H CI a-^ — o>oo CO CO M ,-c CI 85° 1-2 g' .2 -a l|i- IIP 23 >>" > I s ■ _>>^ |3_; ^ -S i-i ^ 2 ^ o a s o 212 County Governmext [Part a a o W S^ e\ oS s g g iC giJI S £55 s o o 2 s s CO ;2S§ III |S2 ggo OC~5Cl ill sSi J sss — OC o ■< g°^s ^2S CO r-o OCCO-H r^ioci -HOOOl l.0>0-i T-- lO CO CO co — t^ ° c4 — — — r^ O r^ OCiCCO 2S8S ^•0 05 «5^0 ^a>o t-ot^ T*! OCiiO Cl-H-H CO00-- CO— liO oco^ f^t-"* §2 Si?! GC ■*! CO CSCCOO — I50CO ^ot- OCOC4 oct-o H i/^OO ^ — o C: coco O — l-~ CIO CO ^ci— ; 1 (~i-^ cO'-H.o t^COO uoeor- t^ OD ^ * C5 o C) CO -, r-( ^ CI CO CO ^ -* ■ ii 5Sg S25g ^ss 5«" .po :3828 lO iC OO • OO toco 05 -CS ■ CO C5 C-. lO lO C^ O DO CO >o OO "0OC-* OOflCO CO -H CO ■>}<^00 ^S8 ^ i -^ ?5S^ g-^s oeoco coco— 1 g-^s ss CO ->J< -< Cl C CO i Z CO t^ • C-JtO ■ s ■J -< g § § ccS l§g igi t^OOiO ggs 1 » ^ o CO es l^ 30 o; t^ t-~ o ^^ ^^ CO e^i i-H i-l CO CO — ( — 1 —1 § z e% T o SSSS ^s^ S :S g5S 3^28 ssg ssg c Z ' < J< o z ^^■^^ C55 Ir^ r^ — 1 lO C3 COOO COiOOC oeo — 1 t^Tf -< > s o ococU i:i«2i- 02 00 tooco S::^;;:; J CO QQ p o T^ "^ t-ac-o •<1< CO C^ TP — lO — coo r-ioco ci CO to ■5 1 g '^ -* o CO 00 -H -H CO CO M CO ^ — iC e- s 6. c "~" ~ » ~~ s s {^s;; s S SSJS S s li J s t2 o — — "i So ssg CO ?3 ^s ^ o o CO CO lO >o w c i2 ;5 ^ t- 2 :: < c 3 6»& n 1 ~ s 1 8§s s^s tS52 sss sss sss e:5^ cT zo . o c ct c^ CO CO to »C"0-^ ^CO-rJ< C-. o cr. cncoco coco to :g^ ' z r^orS 0C'--3> I^-HC5 '— CO CO Cit^O t~-lOCO t^CRO o < c SSt:? r*.C-^CC O C5 CO — < ■>;*< COOSC-5 5 2 |lii 1 5 IS -^ iO i« —1 eo (M OO O to iC -J CO "fl t^ couox; ^^CO occo-^ g M H it^c., co-^t^ CCOCO •^0 35 inCM-O CO — VO COOClC H tS S^FT CIO c~ (NCC-t g=^s coa>c5 »iO c: lO co-*oo gi -; c 3 c; ccio Ti-^O |5 — _ _^ Sc ~ Z V^ c ci K < £ 2 1 H ' 1 1 .2 >i ^ ^ ^ i 2. 1 ^ i -1 c 1 IW to >> "^ tw "if. > i ^s& ^s>> ^felt' ■-C J, >» s b rj^ : 1 ail gWcc e5 c^ §18^ o o w w Ill] Expenses of Educatiox 213 05 tn to T si SS^ OOOOO sss ■^•^ ?;^§ So ill Mi lOiOO sS (M^-«< t^iOCJ (M.flt- oc^co coo. 05 «OM M s » s^^ SSS 05 CO CO Uis sl^ s^ns 001 :0 S2 '*'!::; CO CO g :g 2 2 05t~t^ 83S ?4 M oioos sss s s ?? :^ e^i 1 1 s§i CO'-OOi t^ S 1 ^cooo cot^co i — 'c5 ■>* ^ (M CO'-H^ C-) c^ CO CO CO -^ -* Tf Si§ ^SE^ 1 1 ill i^i ill i§i 511 iig ill ^ M y-l . 00 Ci 00 C-l 00 C5 CO 00 (M CO ^ ^ 00 — < 05 00 02 r- O -^ lO t^ C> CO o t^ t>. Sg5g 2SS §ss$? sss ggg ss^ s^s •.*-o>co gSg CO (MOO goco rHCOlO coAm CO CO CO llg 10 too T-l CO I CI 00 t- IM o 00 COiO CO C5 CO ScO^ o«o--o coo CO 02 O 0-- .-i.-ie O) > -IJ ■a .2 >> ' > OJ i -fi 'a a c° §3 -?5 o 'o.a s° &a fill V-g 2 .-1 a-ij :3 (O 214 County Goveexment [Part S33 ::^^ 2 :£ ^t'-3 2 c?ss ??g^ ill mn i^i 5SS liii III oc C:oO ^--S S"'^ r=2S ^2§ SgSJS C-. L-S^ SS3 lis OCICO ret-: '-ce 33 ;s^O O. Pi "^ I g >^ c >< •— »0 C5 t^ • t^ -i — t^ -^ ■ -rf ir ^ o o -.c >c cb cc o — — CO Cd <0 03 -rf -^ — rr ■ cq -H -^ CO ;s CI W O tr" ft) C — — ' Csl CJ 7f 00 CC lO iC lit O CO « c (M !M O O -- ■ oo < i-o mc oc Cd • §§8 CO M in H '^ < 0, E- z £ < 9 s -* o -^ ift iri i~- o "-t o iC :0 — CS £ u c s 5 s to K e: TT CO oo CC M oo Tt" — =o lO Cl t^ z « £ < z lr^ ;^ ti5 C-. ift -^ -2 2 >> — C -H C<1 ' •<* ro t^ oc t^ir; o r- 00 t-ooo -2 S o o .2 >> 'kS B^ § 5SS ce ift o KgS? ssj; C^Sg ss^g f^^p! sss i^i III miC o sis ^ -H -H •f •,» ►S ■ eift 23 oi o p 00 ^ CO CO t- f t^ r^ ■* b- 1ft (>J -^ Ift CO c • c: »ft CO oo OJift^ t^OSCC (MOlM e-5>«r^ --(MCO S? CO Ci lO o c c ^ — )COC5 1 >— I ,— I CO CO 1 I t^ CO GC ^ t^ CO CO CO •* — ■ •^ C~5 CO ci CO -rri §SS OC t^ »ft e<> e^ ti —I C5 CI §S5 CO C5 CO C3^ r-( ■^ -"Jl CO ■> ^^ 'aS§E2 &a .> Co Q.-C1 O '^ S o ° o (D u tri O— O) --ill "3 ^^^ ■2 ^ ^ 8' a a 5 " O a; cj 2"= .2 >> = 111 I 216 County Government [Part >> •I I vo S « I o t^ CO 1' C-J ■-0 ■JO • o X 35 t^ o o «fl CO f^ O OCOCO t-ro — o XX CO •CO r-iiOt- 35CO»0 35MC-J iMcom CO CO t--. O^MC-l CO • CO ^C0 35 l-~ -^ '^1 §32 ?32 TJ<-* X 5?2S (Mt^O >j ooo t-C^35 s ;0 o-oco o x«c 3t^35 ^ 05 uO ■>*< 0!Mt^ IM (M S'-S CO< t-i-lX ■* — lO £ =^ CO C-5 C5005 CO _:S OCOX fe§?? OO X iniMt^ s — " oc^c^ o r-l-^t^ 05 35 (Mcom H QC5 t^ t- t-»«S* ift CO •CO ^ »o »o o «5 in M CO < §s s^ r^!350 (Mt^Sn o •o - X O O iM CO X < z w 035 10 o "is 0050 lOO • o •o t-Tl.C^ >o lMt-35 in in H C5 883n? C o ■ OCO X OO CO < C ^ CO^X '^-I'X >fl ■ UO CO CO IM — CO Tj-rr X <5 ^ ^g ^§ Ii • o • ^ — .2 > • m-^ iit -^1 • .2 >>" : 5^ "s -« S 2 >.=" 1^1 J .2 >> " i J "If -IL -5^ I'- II?- :^ll'- -5 ^ >> • b p 1 ^ 6 S-^S ll r |IP ^ ■a s ■g -a ^ ri (M CO Ttl l^ CO >— 1 ) -H r^co -M ! t^ C^ CO C5 CD CO O CO CD OJ lOOO CO -tf t^ O CO CO CDOC' lO r^ Tf c^ in T-M c^ in m o CO m iM c«min eoc--(M in ino O C5 o OTjtin SSS coco o CO CD O t^ CD -^ '-^ CO in (M Tti CO (M r-l CO CD -^ O in <— 1 1^ 03 CD in CO ^ -^ in 00 CO c/:>cct- r^ t^ in CO m 05 00 (M <± C^ ^H rl •* ■tl CO 5^ ^ :;=I s s s s s K OC — C5 in 1-1 CO s > O -H CO O t^ t^ C5 Tt< CO O^ ^ l~- I in CO T-t ^ oi \^Z 00 C<> --I 1-1 CO o CO ■* 00 CO in 00 com CO CD CO CO (M -.D mom o O C5 t^ o; CO -H,^eo 1 IM o I C5 o o ■* m m CO GO ^ o -; o-^ "So® c O 218 County Government [Part E- 02 1 ^ (O Oh o .s W .-1 ^ m « W - & H £ 05 H •< M a z J H Z -. ■< § M « g z cT 5 >i •'^' 5 S 5 ^^ ^^ 5 i 5 z n ^ S g" ■* 5 :3S ^ t^ cc cq e^ -^ o — --3 e^ CO T-i »o iC o O --H GC ;35? >0 t^ CO lO Tj< CO 00 t^ CO --o c o ^s§ ?2S §S5 2S2 ill co«oo> t-t-iO 25*!^ s:i2 3 CO •*! 30 00 -HO I O '*< r^ 05 CO ■M O 00 CI — CO iO-HO :^'SS mSo S5?"' g??;: sii -rf S5 -rt* -H ^ oc^it^ I--? o »o S ^ .-HCM-<}< 5§S C-5COO CO t^ • CO « ■ co»o I^ CO -:JH CiTt-CO t^ iC CO OiO to C3 m M< ) 0 -H t~. C: -- -H C: 2:3; to ^ r^ irtioo ■^ OS -^ t^iOCO t^ m CO O (M CO CO C5 lO C5 M tn 000 --c^co 03510 §i3S SSS §ii III M^ ^4 llsl I o«^ "5 fe b . "a a o ° CO 2-3 2 ® 'II sS ,>>-o > o => 3 9 o CO t>.co O C^ CO S :5; §5§ r^ ic --1 r^ E^^S J1 >Pl .2 >> " CO -2 ^ Ill] Expenses of Educatiox 219 ^ ^ ^SJ^ gS^ CITCO §???? cjio 5 i §ii i^i ii^ i?ii sift •^o-^ IM CO > O S :3 -H e^ CO CO _ . _< S2§2 'c:5?f3 — -MCO SSS Sg3S J22g CO — T^ Hgi iS.^ ^§S — — CSl^C^ e^ CO — M — CJ CO t-l 05 C^ O iM CO O »o O GO C-l '-^ ss (M — CO -ICO 30 C0 35 »-0 uo O '^ ooo C<1 -< S3 ^t2i §222 — COCJ> 0-. cot^ S2S 2?ji 1^1 ^??ft rt CQ rt CO — C5 — --co QC -O >0 t^ -t< CI CI C-: o6 5o-o 00 CO CI t^ >fl CI CO 30 lO CI — < -* o o >A t^ i-O Cl CO o •<+< •^ OC CI 2 >.=° CJ J ^ o a o o CO o &a§o 2® ■ 2 o "-S-23 g a op2 m O .2 h" 220 County Government [Part 5: b c^ t^ Ci o cc CO CV t^ -X5 _, •i;r- i-O CO ~~ 1.0 oo o — o c^-#o cjSas c^oo — MM lO i-O —1 ■^ >oco ^ oc CO r-r o C5 >— ■ CC C3 cr>0--0 oc occ «ot-co Sii CM OCO O'-CCJ iCtft — o -*-<}H ,j cr. ^o ^?-o t-CM C5 C- Ci CO «cr-^ iCC-JGO 00-^ CO CO iC -*l S-''? i-O — o ' ss - e-i -• •< ''i mSoO C-. C5 CO J^ — CC COC-J o OOOOO -*■* ►3 ior-(M ^CUT'CSI OCC CM r-t-00 C0--0 02 t-I^ 00 o o oocco iCi« — Cli-t CO c;. — o t-OOiO IC CC -H t- W r-^^ M CS >'5 CC CC CJ tC OC-1 OOCiO ■^ o H z S ^5o ^Cr; i.o o o 1-0 • IC ■«t< t^ ■ r^ H coo cic/: o j:^gJS 00 00 o32 lO ■^ to t^t^^ tCOl- t;; •t;: m M «fe s ^ — c-i »c c-j t^ COCMiO V.O • no EC W —1 -H o H r. Q g 11 "^ III III SSS o o ?.%% § ;g cseo CO TJ^C^O C5 n o z *'•' -. cooc- t-iOC» *> m T 3 "c JS "c J2 "o-a -f^ 'd-o^ "g-S = m I i i § o^ J§ c o ~ 2 ° O o c o ■ J= o inj= o J o o • ■I |B |W w 3 11 ^1 .2 > J : > P s ■E|li 5« £■ iJJI jJF CM CO 5 c rt Ill] Expenses of Educatiox 221 O t^ Tj. C-l 32 -H C2 t^ t— 00 Tj< CO K CO Coc^r^ ^§SS s;;?? 5gc^ OOt^iO ill 002 10 §11 05 0-* gll m ^^o OOOrM OOCSOO JS^S c^'-a: rr^'^3: -H ,— CO (32 TT< ~3 0-. o co^-* o S c<: S3; OO! K^S s^g Sgj§ gg?^ 2^-. iii S22 o r- oi l^^i-O rigs ^ CO ■>* ^ in dJ !^0 M ,-. rt SSR g :g ^^S 28 :^ o -o Sg : S s isi Sii n°S COC/3— < 3^1 g?,3 g 3 00— 1C5 sss 2 :g ;?§ : Sis loioo lgl ^m gs§ SS| i g ^ •^^■^ —"(M (M(M-!i< — ( C-l CO Tt< lO OOCO CO'"*! 00 •If" cot^ CO i-O 00 CO o C5 O". CO c^ ^ l-H M CO ^ 00 «<1 1-1 CO CO o CO t~ CO o 05 t^ CO 0103 — mo CI O OO CO — rf »ra c-i t^ — I — 01 iMi-- CO oo^ CO o'5 o o isi lis oq r~- Ti isg r ^^8 i §"2-2 .2 >>" CO *i'^-~ h:3 .-5^-;^ '3 o- ;s'^ o_2 m^ Si O 111 222 County Government [Part CO <— , •^ t^ _H -^ C "5 "^ C: C^ J OCt- CO I-- lO OO O JO t^ CO 3C lO ooo ■< s JS ,^ o^o lOCO (M t-03 Tt< C5 § to C CO CO io«-o g ■* Tt* o CO CO H C3 C5 .^ .^ IMM-* -^ LT CJ z*^ s s ^ iC C *M o to lo »o t^ t-« CO 00 _l ,—1 T-l CO — Ti< S C J 3 o X d z a jt^; CO c •^ r^ cr. o oco-^ c cJ a O "^ 02 tr- g . g e, w K w -< * ~" g s J l« 'J2 K ?^ s < c ^ -si lg 1 » E S -=: 5 1,^, iii gi! CO CO • to COO o »o to eoi-H Tf <0 CO ■ to CO o to COO to CO O §g^ §S2S gg^ sss sg§ CO — -t< ill r-i-oco CO CO IM CO -H C^ irS to — 1 t^ Tj" to t t^ O t^ to lO — t^ CO T-l ;Sg tOOt^ Otto 00C5CO OO to ■ to Oi O 03 ' C-i CO 3C — < C2 — — CO U3COO — 00O5 JS 22:^ 2S?i O Tfrjt CO — Tfl OO-^ c» III C "S 05- =- S-5. .2 S — • >>-S 03--3 o -;: fi o o I" Ill] Expenses of Education 223 (M — - CO»-IO CO CO CO .<*< Tf oo .<*< O »0 Oi CO ITS O iC lO CO -H 00 CO -H t^ CO 05 m coo -- ef5 CO ^ irt 00 CO •ooo.^ (M 050 O CO eOT»< — 4c ■>* COOO lO Ol -^fl COC-!}- lO CO .-I e^ CO -H rH CO 00 .^ oot^ ci CO l« M 8«S O OC035 CO-<^ o CO oq »o t^ c^ O CO CO *i coco c t^ T*< .— I •^ Oi rp ^ t-- C3 CO C5 lO oo oo CO CO -rt" 00 (M CO lO (M i-l 1-1 Ci S ^ C5 oo t^ O C» Oa 00—31 O — I to lO •* 31 — o — t-- — 00 CO CQ O OC J C-) ■* CO 00 — 00 3100 ^ S§3 Ir^ t^ -^ C-. — o CO CO 1^ r-oco ;^S 52 g ??KS f^25 3c-o6§ ?5§5 31O0 00 §53 ||2 -*c^«o ill sii — — O — 00 1M(M-!1< 00--0-* e^ c^ ?1?3S §:55 g^S S2S :§§ g :S S5^ H r^ — 00 cc gco cico^ lis g-g ot^co £ (M-* O OC — 31 OCM — — M g-2 S5f2 : 5?? : oco • ^ :^ - 2 e = *^ ■^ iJ 63 S t'^ -= E X z w < £ f- W t- ■^ 2 c &. o ^ 5 g = '^ £ "^ z o'o 5 i of z ^ c w -= O £ 2 z". " o t" V Cl-S c^t^ • i^i ooeo> JS a a 5 = I Ill] Expenses of Education 225 SSiS SiSS^ Jute's t^ 00 « «OC0O SJ25? sses SS5 IsS sii is§ CO CC — 1 sli iSi CO00-* °p,<^s S«2 a'^n; jst^-r. 00CO(M "2'-?' COC5C5 fOOOT «c -* S2:?2 ^ ^ S{2S? nlgg »C 00 CO t^ CO »-l CO o § §5§ ^ ^ ^ ■^ 1 i SS3 o o i^s s s ss z s S M IM ) (M e^ M en 05 ■"f -i< lO >0 3SS S§ 5§ s§gs? S5::^§ SB^g g§?5 ■* ■>*< 00 00«O s§ s g S sss s?^ i oeoos 2|2 tOt^CO f2Sf2 00 50"* i 1 1-1 IM -M ^ M^iC CO CO eoMO CO CO —1 eo c^ CO »H ^ CO So lO 00 ^ CT> lO •<»< Oi C.r^ 00 -oo c* CO 00 CO •»*< t-^ OS t^ "C CO OS t^ CO CO -Hioco §2§ ooooo OS OS 00 COM OS CO t^ •^tl 00 CO CI e~i 00 ^ O C^ CO .-It^OO co^ o ■^ O lO oo r^ >o ■^ (M t~- t^OO- 00 1-1 OS i/:-^os ^»«co coTt. ■^ticot^ O iM e^ CO CO 05 oeoco 0Oi*IM M OM i^f e<> CO ^MCO SISS )Olfl T-ccOtN. CO ■»*< t-- : •«* O i« OS I* -- e> -"§13 226 County Government [Part 2 H w 1^ z w P e- -< S B w a. •«»< 1-1 e- "5 CO CO <— I ■«tl 1*1 O ■>*i C<1 00 '— I lO 00 CO CO O CO COCOO cocot^ C ^ -H IC CO ^ CO uo 3< as o 2^S t^Ot^ 00 ic CO to (M OT Eh 03 11° II SS5S 2E^i 282 coa:»C O> ?l ^ ^ 1 1 1 1 11 ^ ^ 1 1 1 1 1 sjl ^!l ^ ^ > 1 n^^ ^£s ■fe 'J 1 V 'a £-i! i ren co., lai Elementar Secondary Total sup'v'y di Elementar Secondary Total -a 'a "c hington co Elementar Secondary Total sup'v'y d Elementar Secondary Total.. sup'v'y d Elementar Secondary Total.. ill ^ § CO CO ■«»< ^ ^ I Ill] Expenses of Educatiox 227 05 O OS «D O t^ 2§S e<> ic o '« I^ « CO ■^ •* 05 t^ eo -H ec CO o CO "-I »rt IC 00 CO »- 050 ^ »ct-- kO t^ CO 05 Oi CO ooo ^ooo •»!< ^ ;© oo Tjtco o •^ CO t>- 05 (M (M ^ OOO CO CO CO CO-* c CO CO t 00 to- I .-c »« — I CD CO "5 00 1-H00O3 00 t^ »c (M N iO e^ ic t^ CO -^It^ c) lib t^ tO CO 05 oeoe^ oeo-»t4 CO-Ht^ ^SS SSIf: §§g »flt^S SS^ •-I tC CO CO CO CO e^^eoco irt coco ooc^io ooot- M^ ai-<». W CO »c 05 »0 ■»»< CO iA ( Scoi §{2S§ §g : CO CO CO J£S^ Sgfe?? 3S5 ^s§ sss SiSS IE! §ii isS 03C0 10 coooe. ^2; (M CO CO t^ 00 «C O CO o CO lO 00 t^e^os lO CO 00 CO00« S^2 SSI iSi i^i 1 iC CD ifl ^-< OS ^ o Mcseo CS <-ICO .-c r-l go 2 >> ° ■^^' "c^ ^1 M o aSg o ^11 .2 :>,„ 1 ^^ h-( C ijj ^ f-^ 5 r:^ .¥ 5 a> o .2 >»" a a § ° 228 County Goveenment [Part ji u Pi o .S cor^ CO COlflOO 00 OOt^lfl 10 CO ,-1 2: s ^t-eq ^(MtO cq(M 0^^^ cicoco COCO-H 00 "06 •^ ^U5U= 00 00 CO CO 05 -O C^IMkO CO CO t^ o S CO ic 00 1 CO CO (35 00 CD-* a> CO coo M<05CO 00 g 282 (M IM ^ "^ ■^ •^ (M (M 00000 ^ ^ < O J ■^ 0: t^o ■^ "^ ON-^ -O ■0 lA t^(MO •^ • •<*< -!»^ o ^ ^5« :5SS^ g cc c; ui ill § s z -*O0C0 »c •fl GO 00 -^ IM ^r-^C^ ,_l ,-, a H ^ a Z H B t^CO T oco o a »3 i§l M§ 1 1 1 i o n 5 z S'^'^ c« es ?3^j:3 t^«J w O 03 ^ aj t^t-iO '-OO^ loou: CDOCC 8^S CO CO 00 Oi g^^ (Moe- "-I 00 ■»t |l ll ll; i 8 -.£1 ^■8 -.£1 £1 £1 £i; m 1 d 1 r > 1 1 ) II > 1 1 < > i 1 1 1 c > 1 1 Ill] Expenses oe Education 229 5?22 ^:^'$ {2ges ^^2 g^S 12^5 ^§§ ^^^ S??2 J?S82 III S22S§ ii5 III ggg III SSI ilB «O00»O g?5^ Si2^ §12 J£ ^^S s^;; ;52:s ss^ CO M S8 :§8 -*t^-< ^S5 05 05 § s ^ 30 § § s s s us i III Bii ■«o»c e^ to 00 CO too* CO CO t^ 05 t>. to to to CO 0000 1^ -^< t^(M O C^ < OS CO CO ooc 22g2 «^ 05 'H S :5g S2J? §22§ 22S Mcoic i?S §SS 1-1 «0 CO 05 010 05 >0 30 CO ^S! 00-^ CO 005 05 e^ lo 30 1-- to CO to 05 10 OO 00 t~ -ill •d O 2a§« O 00 2"® ja o a 2^ ja o ja o It I I O OQ 0*0 'J a§c2 ^ a OjP 230 County Government [Part >> ^ -Q n 5§ S 1 § s. ^o bfl vO M ^ M < a f— ( c -- o — < to «rt t~ M O -^ "^ mr^ M o 00 00 »C (N 00 o-< -^ !r> t^ M -H --^ ooo I — < M • > «o to StOcO Ift-H t^ i« ift o OJ-"^ CO •^ e^ to 0> "5-^ oeo CO l«00 oo N iM m • »« S to to M COO coect^ Ob- 1^ »-i " e^ o«ft "ft 00 oo to g§; ifl OOM !S2 0««U9 CO to OJ »-iO-< Se»j to 0050 O too r>. eoo to 00-^ I ecus J3 ^ i'5 3s ill I ^ -s oja 2 o It "ojo 2 o g-g s s? o a a g o §^S "3 JO a,S£> eceo to to CQ J-i s >> aJlS j^ a) otr" SWcS Ill] Expenses of Education 231 i2{^S SS^ ^£?S sss S2S; BiB ooooto is! iii 3S2 eC-Ht^ f23fe »no»rt 05 00 00 OCO^ »^Oao e>j •*. S«=«5 •5oo6 IH;:^^ t^-^M |go ^::^ i-l^CO §?5?5 JS:::S § :g S s ■ fflS 5S (S ss^ s ^ ^ 21 05 Oi s s sss §i§ § g 50 CO ai oo-*c^ 2 g OOOO § i i i 3 CO to CO CO CO §11 ■^)COC<9 T^ o iC »0 iM t— ooo S8g ?8S >oo (i-liM 8gg CO CO CO cocoe^i CO 00-* COCOOJ .-• cq C^^ CO ■ OOOO r-l lO t- (Mcooo «<)^eo ooo 05 00 t- COOOIO ^g§ SS§ 00 • o • Sii si tM-HIM •-H ^ Mrt CO O CO OOiO> ooo 00 CO O CO e«5t-o USIMOO lOt-CO M e^ U5 t— CO CO 1-1 rt CO OC CO o> b-e<»05 e^ CO 00 t-oo«ft • IM 05 S »fl I r+i t-O OO I CO ■»f >0 05 00 '-I. Hi !3b §•3 '■ ■a o • «•§ : >." : ^ b ■ a§p2 ill 00 c3 S .a >." = s§c2 ~ aj or-i fin 3 ill 232 County Governmekt [Part ex CO •= C^^'4- OOM'- 'SfCCb- o»ec*< 00 M §f:g — <--(M CD MO i^i C5C5CC i^ o y O >^ -H t^ csi OS ij Tf C3 e^ osco t-osr- < !0 0«» — OOO eoc-. »n MlOCl ^^?2 r-eOTt< CI CO « IM CO s -< ■ s K a: O O J J jj o CO tn t- t- ^ ■< £ H B eu <: "^ p o 0. o ^ GQ & S o X S w a 2: J H z d < o " 50 o o ^ 2 i „- 2 ■? o 5 o «3 ■< 8 g h- O IN gco ( COOCCO o ■<<< o O CO CO N *« •»JI 282 t: S M t^ «C »C 0>t-- CO IC -H t^ !•* CO' I CO t-c S"^ -2 = 1^1 g S ° o o oH I §1-2 f-il I Ill] Expenses of Education 233 r^S CO 00 50t*< oooo OS t^0 OOlO CO CO «oo e5oc4 >rt0»0 OOOQO CO t- CO C« •* CO »-l c^ S^2 ggg SSSSS ss 05 50 ii§ MC0 05 Ss ^ ^C0>0 ^"^U t^CC^00 '-I >y-i oseoiM CO OS CO lO t^ CO CO OSlO > y—^ ^ 1 1 Sr- ® •^ a >. § ""-^ bfl CO .B f^ g h] ^ pq M <1 .^^ H g a V 5 w a u cd .2 (K 2 f^ 3 =5 1- ^ O J O CO 00 H " . Sj H K « W < ^g^; 53^:2 Icec^ :?5?5 S^§ §s^ SS3 ^iS SIS III IKI |S^ gg§ K^K Pi*g S^SS ^ss CTieoe^j |S| T-<^ U5 ;5^o oooo«o c^^^c^ ssi ill 511 os-^m; i2^?5 §;2^ ^ ::5 CO -^US 00 O 00 •«tl t^ -^ »«COO0 >o 05 >o .-c e•<*< CO OOC^O ojo a> o '-H (M O O so CO C5- 05 SSi^ ;ss nOiOi S52 5SI3g f2§g Sii f2g^§ §^s §^o ggs t^ r^ ■" CO -?^ a. CO CO r*«Dcc CO cc _l _, ^sg t-^ t^ Q ,— , s§ CO CO CO ^ >r) CO CO 05 (-- -HCO-* t^CRt^ »o •o Cft as CO o to <» to •-( ' w^ o o o o •OtHO "-" ■— OJt-O sss ■^ r^ e^ ^050 2=^^ 23 S3 : § :§ ses CO -co CO -co •coco i § S s §1 Si^ 3 1 isa Sis III SIS Ill coco coco iM(N S^S3 i-IIMt»h ■-i 1-1 b- OS lOUO— I C^ CO Ot^l >CiM 00 l« I"® vCJ o ac ° ^ o £1 5 Or- •agfp 53 b a§| a§| lb I g 2 8^ SWra gal, .a 236 County Government [Part Pi >» ^ d "■^ W) o .S W o ^ 'S CQ «^ Eh g K i:^ to 3 o X fe z o 2 I" p >-« Q to ea a « Z "J S ?o g icc-gi o > o w ■< Q »o§ ^22g :§§ E:5g ??gg §ss ccoeo coos CO III ill lgl r- SJ25S s^s ^^5 CC»«05 i^s lis — (M (M ^ «D (M 00 :S2S o coco O oa »0 OC Ci l>. ■^ O lO OO Ot t:^ 00 t^ lO j-dfizo OOO 05 . CO O t- 00 .-1 i3 g-gj ■esSrS O m -a o a§I c-j CS >c t^ CO t^ o 00-^ ^ «oS s§5 sgs Sf^^ SSg ii Si§ ISs ill woo -;^ »H(MCC 1^2 f^fi s=§ CO-hS ooSS 22 isi III SSco e^coio -^«50 2°s:?2 .-I O T*< ■ c. S i 5z; Ill] Expenses of Education 237 sfss g§S ?3§^ sii iSi -^-H(M too^ CV3 05 CO So CO t^ 00 lO ^H 00 o <-i (MM -H C^ r*l -M CO t^ ec oo ^ O CO CO lO (M OO e coco t^ »0 CO^^ 00 05 00 CO -^l" I CO 00 It- OS >-*o sss iCiftO §58 S8§ to 05 »o f2gS gf:?? 22J;; § :§ gi§ ill §Si iia eoN»o l-H * CO 05 lO C005CO CO Ob- ooo ■^ iMCO ■ ^ OiOi Ss^ O Tti ■^ -^eo t-- t-^ 00 — . t^lMO U5 05^ CO CO O irti^co ■Sa go ft S-3 ago c5 aj ot 5-3 ^1 .a o o ^g-i3 ^ago ^ go I"® J3 o agj 2 o "o ° >>" c«a§;2 OT aj t> tr" JS 2 o g=W OQ 5 W CO 238 County Government [Part I I ^ 8 bi) a o •? s 1 m .«j < d H a 3 5 w O S H •^ o X 3 S5 w rt . cQ < X o O H g IZ J H « 2S . (M O lO-i o »-i O O -H I OO t^ «OTt< > o o ic C005 1 COCO 1-1 io«o (mSo CO •<*! 00 ri OJ3 o o -a o 2 o •S2 ' a So «5SS StSSS t^COO ooS . ^eoiA §11 1^1 cooco .-H ^ ^ e^ 2g-|3 Ig-i^ ^113 ^WCG ^Hcc |Hm 1 § I Ph Ah Ph •2 A 2 o -3 2 §■§■2 s f4 a§ ® ^8 Jp2§E CQ Ill] Expenses of E ducat i ON 239 o -o ooooo O ai (N QO •^ CO OO fOC>J 5 1^ CO CO 05 CO «0 r-l ,-1 coooo a: a-' cc C-. «0 CO •O -H o 00 i« o ■^ «o CO IM1M.-I OooS 05«S CO ^ Oi CO O ■«*" o» to CO 05 i-H 1-1 t^ CO CO CO t^^ CO t-TjH : : : SJ:=5o ill iss i-Hi-HCO c^ —<•<»< t^ 05 r^ >fl t^co t^OO CO IBS )>00 00 CO -H eococo CO coo 10005 t^ooeo OCO(N 0> 050 05 t~-cO cOOi* -H -^ C?! ooo CO OO -H OS CO CO (NO t- CO Tf iM t>. t^ O OO o C- !>• lO (M CO IC t^ CO IM >ft <35 »0 OOt^Os CO 05 1« OS «o CO 1-1 ^s? 1-HiOeO 00»CCO eoco (M O CO Oc CO coco OOIO M S CO 05 «. ooco OCO- COCO' t^aoo ooo 00 i8 S5 C^COlO 5^ -H >0 O-^OO u -^ ja ■ 2 o II 1 = 43 O 111- J2 111 -2^ : OQ-g 2 o -a o ^r.8 >-_^ ^^^ I fl go a o -2 g-g a c fl g ^ 0>H - u ^ o a g O O) u I IS 3 ill ^ 0>H 240 County Government [Part -2 >3 as^oo 00 in 00 »}JdO 5yb b9 236 596 69 45 571 30 139 948 80 185 520 10 333 229 52 166 614 76 499 844 28 i3S IS 35 OJ s o i i 00O500 • : S5^ : iii 1 ^ 2 ^ •J : § :§ : : 5^K : :2K 1 g Q i 1 a. ii g & g •^00 CO |2S 2 OS FUEL, WATER, LIGHT, POWER, janitors' supplies and OTHER EX- PENSES OF OPERATION 2§2 : 50 NEW BUILDINGS AND SCHOOLHOUSB SITES 00 coos 00 REPAIRING, HIRING, INSURING AND IMPROVING SCHOOL- HOUSES, SITES AND OUTBUILDINGS COiCt^ CO 00 • o • ^ : •i NEW EQUIPMENT (APPARATUS AND furniture) «Dt^05 O00-«}< i S§S : (MCOOO SS?: : S-=^ : i .J •3 1 1 e2 - 1 1 CO 1 SPECIAL SCHOOLS College Of the City of N. Y., acad. dep't Elementary Secondary Total Hunter Col. of the City of N. Y., h. s. dep't Elementary P III Total N. Y. State College for Teachers, h. s. dep't, Albany Elementary Secondary 1 Ill] Expenses of Educatton 241 >i5T-i CO •»*<05 CO CO "-I m CQ too '-lO (MCO Wt^ 11 COUNTY GOVERNMENT PART IV Statistical Tables Relative to County Finance \ State of ^^Tew York — Comptrollek's Office Albany, July 8, 1915. To the Constitutional Convention: Gextlemex. — I take pleasure in submitting heremth compara- tive, classified, statistical tables relative to county finance, showing among other things the sources of receipts and the purposes and objects of expenditures. Respectfully yours, EUGE]S^E M. TRAVIS, Comptroller. [245] CONTENTS OF PART IV PAGE Counties — Classification, population and wealth: Table 1 — Classification, population, per capita wealth 249 Table 2 — Comparative density of population and per capita cost of govern- ment 256 Table 3 — Comparative wealth and cost of government per $1,000 of valuation 265 The Board of Supervisors: Table 4 — Composition of Boards of Supervisors 270 Table 5 — Services of members of Boards of Supervisors 278 Cost of supervision of county finances: Table 6 — Total cost and cost per capita and per $1,000 valuation 284 Table 7 — Compensation of members of the boards 293 Table 8 — Expenses of board 298 Table 9 — Expenditures for additional supervisory officers 305 Character of work of Board of Supervisors: Table 10 — Cost of general government per capita and per $1,000 valuation 308 Table 11 — Surplus or deficiency in general fund cash 314 Table 12 — Gain to cash from general bonds and loans 323 Table 13 — Gain to cash from highway bonds and loans 327 County finances of 1914: Table 14 — Net tax receipts, surplus or deficiency 331 Table 15 — Gross receipts from taxes and tax expenditures 336 Table 16 — Tax commissioner's meetings. Advances and refunds 343 Table 17 — Equalization commission. Tax blanks 347 Table 18 — County treasurer's expenditures for collection of taxes 352 Table 19 — Advances, losses and deposits 357 Table 20 — Net cost of government, increase or decrease of indebtedness, net receipts or expenditures from contributions 362 Table 21 — Gross cost of general government, less revenues, and earn- ings 368 Table 22 — Earnings of county officers 375 Table 23 — Interest and earnings of county property 381 Table 24 — Fines and forfeits, premiums and accrued interest on refunding bonds 387 Table 25 — Earnings of penal institutions 393 Table 26 — Earnings of charitable institutions 397 Table 27 — Gross cost of improvements less income in reduction thereof . . . 403 Table 28 — Construction of buildings 409 Table 29 — Construction of highways 414 Table 30 — Sales of county property, insurance recoveries, premiums on construction bonds 421 [247] 248 County Government [Part PAGE Table 31 — Indebtedness 427 Table 32 — Obligations incurred 433 Table 33 — Obligations paid 438 Table 34 — Contributions 444 County Indebtedness: Table 35 — Outstanding debt of 1914 and debt limit 451 Table 36 — Character of outstanding debt of 1914 457 Table 37 — Increase or decrease in county indebtedness, 1909 to 1914 463 Table 38 — Character of increase or decrease 469 County treasurer's office: Table 39 — Salary, fees and expenses in detail 477 Coroners: Table 40 — Expenditures for coroners in detail 485 Expenditures for governmental purposes: Table 41 — Expenditures per capita and per $1,000 valuation. General divisions of expenditures 490 Gross cost of general government: Table 42 — Cost of general government by functions 499 Table 43 — Legislative 505 Table 44 — Administrative 509 Table 45 — Elections 513 Table 46 — General officers 517 Table 47 — Administrative buildings 523 Table 48 — Administrative interest 527 Table 49 — Judicial 531 Table 50 — Judicial officers and court library 535 Table 51 — Civil courts 539 Table 52 — Regulative 543 Table 53 — Defensive 547 Table 54 — Protective 553 Table 55 — Educational 557 Table 56 — Corrective 561 Table 57 — Expenses of conviction ' 565 Table 58 — Expenses of punishment 570 Table 59 — Expenses of reformation 577 Table 60 — Charitable 581 Table 61 — Improvident poor 587 Table 62 — Defective poor 591 Table 63 — Dependent children 597 Table 64 — Soldiers and sailors 601 Table 65 — Highway maintenance 605 County debt service: Table 66 — Payments on bonded debt, all payments of interest. Percent- ages of total governmental expenditures. Percentages of outstanding bonded debt paid during year 610 COUNTY GOVERNMENT I PART IV Statistical Tables Relative to County Finance TABLE I Classification, Population, Density of Population and Comparative Wealth Classification: To facilitate comparison of gross, net and per unit figures, the counties of the State have been divided into classes in accord with the population of each on the following basis: Class 1 — Three counties (Erie, Monroe, Westchester) each with a population in excess of 250,000. Class 2 — Four counties (Onondaga, Albany, Oneida, Rensselaer) each with a population of more than 120,000 and less than 250,000. Class 3 — Fifteen counties (all except Suffolk and Nassau con- taining a large city population) each with a population of more than 65,000 and less than 120,000. Class 4 — Twenty-two counties all of which, except Cortland (29,249), Tompkins (22,647), Warren (32,223), contain populations of from 35,000 to 65,000. The three counties named are added to this group for the reason that each contains within its boundaries a municipality with a city charter. Class 5 — Thirteen counties each of which has a population of less than 35,000 and none of which contains a city. The counties are here arranged alphabetically for reference to later tables and the class and class number shown. The counties will be found arranged in classes in the order of their population in table 4 and succeeding tables. The population by towns or cities is here given for purposes of information. 250 CouA^TY GoA^ERNMENT [Part Population of entire State: The total population as here given is for the State outside of the city of New York. The following shows the population of the entire State : Population of towns outside New York city 2,341 ,402 Population of cities exclusive of New York city 2,005,329 Population of New York city 4,766,882 Total 9,113,614 Percentages of population: A computation will show the following facts in regard to the per- centage of population : Exclusive of New York city: Population of towns 50 . 27% Population of cities 49 .73% 100% Including New York city: Population of towns 25 .69% Population of cities, including New York 74 .31% 100% Density of population: The population per square mile, obtained by dividing the total population by the area (see Table 4), is here given. To facilitate reference to Table 2, which arranges the counties in the order of density of their population, the relative number of the county in such table is added. Comparative wealth: The per capita equalized valuation obtained by dividing the total equalized valuation (see Table 4) by the total population is here given. To facihtate reference to Table 3, which arranges the coun- ties in order of their per capita wealth, the relative number of the county in such table is added. IV] Tables Kelative to County Finance 251 Density and comparative wealth for entire State: This table only includes the population of the State outside of the city of New York. The following shows these facts for the entire State: Population per square mile outside New York city 86 Population per square mile within New York city 16, 158 Population per sqare mile, entire State 181 Equalized valuation per capita outside New York city. .... $805 Equalized valuation per capita within New York city $1,654 EquaUzed valuation per capita, entire State $1 ,249 252 County Government [Part Table Classification, Population, Density COUNTIES 1 . Albany 2. Allegany 3. Broome 4. Cattaraugus 5. Cayuga 6. Chautauqua 7. Chemung 8. Chenango 9. Clinton 10. Columbia 11. Cortland 12. Delaware 13. Dutchess 14. Erie 15. Essex 16. Franklin 17. Fulton 18. Genesee 19. Greene 20. Hamilton 21. Herkimer 22. Jefferson 23. Lewis 24. Livingston 2.5. Madison 26. Monroe 27. Montgomery 28. Nassau 29. Niagara 30. Oneida 31. Onondaga 32. Ontario 33. Orange 34. Orleans 35. Oswego 36. Otsego 37. Putnam 38. Rensselaer 39. Rockland 40. St. Lawrence 41. Saratoga 42. Schenectady 43. Schoharie 44. Schuyler 45. Seneca 1 For area, see table 4. Classification of Tables Number Population, 1910 173,666 41,412 78,809 65,919 67,106 105,126 54 , 662 35,575 48,2.30 43,658 29,249 45,575 87,661 528,985 33,458 45,717 44,534 37,615 30,214 4,373 56,356 80,382 24,849 38,037 39 , 289 283,212! 57,567 83,930 92,036 154,157 200,298 52,286 116,001 32, 000 ! 71,6641 47,216 14,665| 122,276' 46,873 89,005 61,917 88,235 23,855 14,004 26,972 Population of towns 33,630 41,412 30,366 43,096 32,438 56,608 17,486 28,153 37,092 32,241 17,745 45,575 48.685 82,441 33,4.58 45,717 13,445 26,002 30,214 4,373 44 , 083 53,652 24,849 38,037 30,976 65,063 26,300 83,930 31,626 59,241 63,049 32,923 63,319 32,000 37,823 37,719 14 , 665 34,752 46,873 73,072 61,917 15,409 23,855 14,004 26,972 Population of cities 140,036 48,443 22,823 34 , 668 48,518 37,176 7,422 11,1.38 11,417 11.504 38,976 446,544 31,089 11,613 12,273 26,730 8,313 218,149 31,267 60,410 94,916 137,249 19,363 52,682 33 9 841 497 87 524 15 933 72 826 i IV] Tables Kelative to County Finance 253 OF Population and Comparative Wealth CITIES AND population Albany. 100.253; Cohoes, 24,709; Water- vliet. 15.074 Bingharaton Clean. 14.748; Salamanca. 8,075. Auburn Jamestown. 31.297; Dunkirk, 17,221. , Elmira Norwich Plattsburg Hudson Cortland. Poughkeepsie. 27,976; Beacon, 11.000.. Buifalo, 423.705; Lackawanna, 14,549; Tonawanda, 8,290 Gloversville, 20,642; Johnstown, 10,447. Batavia Little Falls. Watertown. I Oneida. Rochester. . Amsterdam . Niagara Falls, 30,445; Lockport 17,970 North Tonawanda, 11,995 Utica, 74,419; Rome, 20,497 Syracuse Geneva, 12.146; Canandaigua. 7.217 Newburgh. 27,805; Middletown, 15,313 Port Jervis, 9,564 Oswego, 23,361; Fulton, 10,480. Oneonta Troy, 76,813; Rensselaer, 10,711 Ogdensburg Schenectady. Density of Comparative Population Wealth Relative Relative Popula- number Equalized number tion per in com- valuation in com- square parative per parative mile 1 table capita 2 table (No. 2) (No. 3) 337 5 $765 16 40 45 608 37 111 15 651 28 49 39 591 41 88 18 715 20 95 17 647 29 134 13 697 23 39 47 552 45 44 42 356 57 63 30 670 26 60 32 626 33 29 53 518 50 108 16 814 15 494 2 836 13 17 56 612 35 26 54 399 56 82 20 471 53 74 25 866 10 44 43 524 49 2 57 1,390 3 32 50 739 19 43 44 635 31 19 55 540 46 57 36 844 12 58 35 587 43 415 3 1,011 6 163 11 596 38 286 6 1,901 1 165 10 979 8 127 14 593 39 246 7 964 9 82 19 820 14 138 12 627 32 79 23 853 11 69 27 489 51 45 41 587 42 62 31 1,153 5 177 9 698 22 225 8 990 7 30 52 580 44 71 26 534 47 399 4 765 18 35 48 532 48 64 46 642 30 58 29 693 24 2 For valuation, see table 4. 254 County Government [Part Table Classification, Population, Density op Classification of Tables Population of towns COUNTIES Class Number Population, , 1910 Population of cities 46. Steuben III III V V IV III IV IV IV I V V 10 3 1 20 5 21 8 6 3 4 10 83,362 96,138 33,808 25,624 33,647 91,769 32,223 47,778 50,179 283,055 31,880 18,642 56,015 96,138 33,808 25,624 18,845 65,861 16,980 47,778 50,179 143,366 31,880 18,642 27,347 47. Suffolk 48. Sullivan 49. Tioga 50. Tompkins 14,802 25,908 15,243 51. Ulster 52. Warren 53. Washington 54. Wayne 55. Westchester 139,689 56. Wyoming 57. Yates State 5 classes. 57 counties. . 4,346,731 2,341,402 2.005,329 > For area, see table 4. I IV] Tables Relative to County Finance 255 Population and Comparative Wealth — concluded Density of i Population | cities and population Popula- tion per square mile 1 Relative number in com- parative table (No. 2) Corning, 13,730; Homell, 13,617 58 80 31 47 66 76 33 56 80 585 54 58 33 22 51 40 28 24 49 37 21 1 38 34 Ithaca Glens Falls j Yonkers, 79,903; Mount Vernon, 30,919; \ New Rochelle, 28,867 . 53 cities 8G 57 Comparative Wealth Relative Equalized number valuation in com- per parative capita 2 table (No. 3) S608 36 1,329 4 402 54 592 40 681 25 409 55 622 34 482 52 662 27 1,464 2 704 21 7G5 ''i $805 "i * For valuations, see Table 4. 256 County Government [Part TABLE 2 Density of Population and per Capita Cost of General Government and of Total Government Expenditures To permit of the study of the relation between the density of the population and per capita cost of the maintenance of general govern- ment, counties are listed in this table (1) in the order of the popula- tion per square mile, and (2) in the order of the cost of general government per capita. Description of table: For reference purposes classes and class numbers under which the counties appear in the later tables are given in the first two columns. The consecutive number and name of the county follow in both pages of these tables. The population per square mile is shown on the first page of this table followed by the per capita cost of general government as computed in table 10. The total per capita expenditures follow. On the second page of the table the per capita cost is placed first followed by the population per square mile. The number of city supervisors and the number of town super- visors are shown in the 7th and 8th columns, of the second page. Use of table: The reader will observe that Monroe county is the third county in the State in the density of its population, having a population of 415 per square mile; that the per capita cost for general government of this county was $2.58. By following down the fifth column on the second page headed '' Cost of General Government Per Capita," he will observe that Monroe county is the 18th county in the State in the cost per capita of general government. For further informa- tion with regard to this county, from either table, he will refer to table 10 — Class 1, No. 2, where he will find Monroe county listed below the county with the next highest gross population and above the county with the next lowest population; from which table and succeeding tables referred to therein, he may make a study of the finances of Monroe county. IV] Tables Relative to County Finance 257 Purpose of Tables 2 and 3 Board of supervisors responsible for per unit rates. It will be seen from Table 10 and the tables referred to therein that these per capita rates have been determined from those net current expenditures of government entirely within the control of boards of supervisors. Expenditures included : The items included are expenditures classed in the report of treasurers as: Legislative : Boards of supervisors, and county publications. Administrative : Elections, administrative officers, maintenance of administration buildings, interest on tax loans and revenue or refunding bonds with the expense of issuing such bonds. Judicial : Judicial officers, civil courts and court libraries. Regulative : Special deputy excise commissioner, county sealer of weights and measures, regulative associations and quarantine. Defensive : Armories exclusive of the amount paid from State funds. Protective : Registration of land titles, protection of fish and game, bounties, county bacteriological laboratory and county sewers and drains. Educational : School superintendents and education of deaf mutes and blind. Corrective : Officers and courts engaged in prosecution of criminals, main- tenance of or payments to penal institutions, officers and institu- tions engaged in reformatory work. 9 258 County Government [Part Charitable : Superintendent of the poor, almshouse and temporary relief, hospitals, insane, epileptic, feeble-minded, supervision of relief of destitute children and expenditures for orphan asylums, relief, burial and headstones for soldiers and sailors. Highway maintenance: County superintendent of highways, maintenance of county bridges and roads, and maintenance of State and county highways exclusive of the amount paid from State funds. Expenditures excluded: The items of government expenditures excluded are those classi- fied in the reports of county treasurers as: Tax expense: Assessment, equalization (by special commission), expenses for collection of taxes and advances and refunds of taxes. Contributions : State taxes, taxes for judicial and mihtary districts and contribu- tions to town funds. Constructive : New county buildings, construction of highways, including interest on bonds for either of these purposes and interest on temporary highway loans. Liquidation of indebtedness: All payments in liquidation of county indebtedness. Total per unit expenditures: The total expenditures of the county will include all of the items given above. This total amount is divided by the population and equalized valuation to determine the per capita (Table 2) and per $1,000 valuation (Table 3) expenditures of the county. Of the items excluded from the cost of general government, the tax expenses are for the collection of the tax revenues of the county, for advances to be subsequently repaid or refunds from tax revenues on account of error; contributions are direct payments from county IV] Tables Relative to County Finance 259 funds to the State and other municipal divisions pursuant to statute. Neither of these items are under the control of boards of supervisors. The construction of county buildings or highways is under the control of boards of supervisors. It is excluded from the cost of general govermnent for the reason that it is an extraordinary expendi- ture of a large amount incurred at long intervals. The cost of general government is intended to show the current expenses for the maintenance of the county government and it would be unfair, for comparative purposes, to include unusual and extraordinary expenses. While the creation of debt obligations is under the control of the board of supervisors as a body, often the indebtedness which is paid in the current year was created by a board long antecedent to the present board. For the reasons given above, it would be unfair in a table for the purposes specified to include the payments of such debts. Expenditures met by tax levies: While the present board of supervisors is not solely responsible for the expenditures excluded from the cost of general government as specified above, the taxpayers of the county must meet those expendi- tures except as they may be met by the earnings of county officers, property or institutions, the incidential income from the transaction of the business of the county and district and State funds appHcable to armories and highway maintenance. '' Per Capita Cost of General Government " and " Total Per Capita Expenditures: " The difference between these two items represents, except for the incidential revenues noted above, the cost per capita for the expendi- tures excluded as noted above in determining the cost of general government. The total expenditures include the maintenance of armories and highways from district or State funds. The compara- tive unit rate for taxation therefor in the several counties would be somewhat less than the unit rate for total per capita expendi- tures here given in expenditures. The amount met from such State funds is shown in Table 10. 260 County Government [Part Table Density of Population and Per Capita Cost of General Government and of Total Expenditures for County Pur- poses Counties arranged in order of density of population Class Class No. Consecu- tive number County Population per square mile 2 Per capita cost of general government a Total per capita expenditure 4 585 $4 17 $11 56 494 2 26 4 94 415 2 58 5 11 399 2 41 7 69 337 3 44 8 19 286 11 08 18 64 246 3 22 9 40 225 3 22 6 51 177 2 91 9 66 165 2 04 7 48 163 2 10 6 59 138 2 07 6 90 134 2 49 5 41 127 3 03 6 67 111 2 23 4 96 108 2 00 5 51 95 1 21 3 11 88 1 82 5 62 82 2 63 6 30 82 1 91 5 79 80 1 37 3 15 8C 2 34 6 79 79 2 49 8 06 76 1 77 4 61 74 2 42 3 88 71 2 61 6 74 6£ 2 56 6 63 66 1 92 5 92 G4 2 00 4 50 63 3 08 6 93 62 3 53 9 07 60 1 64 4 97 58 1 63 4 07 58 1 70 2 79 58 2 50 6 55 57 2 31 4 72 56 2 93 4 82 64 1 61 3 49 49 1 48 3 64 47 2 32 4 59 45 2 24 5 78 44 1 93 4 80 44 2 85 6 18 43 3 28 5 12 40 1 82 4 16 III II III II IV II III IV III IV II III III III III IV IV IV III V III IV IV III IV V IV V IV III V IV IV IV V III V IV IV V III IV Westchester . Erie Monroe Schenectady . Albany Nassau. . . . Onondaga . Rockland. . Rensselaer. Niagara. . . Montgomery. Orange Chemung. . . . Oneida Broome Dutchess. . . . Chautauqua . Cayuga Ontario .... Fulton Wayne. . Suffolk. . Orleans . Ulster. . . Genesee . Saratoga. . Oswego. . . Tompkins . Seneca . . . Columbia . 31 Putnam. 32 Cortland . 33 Steuben. 34 Yates. . . 35 Madison. Livingston . . , Wa-shington. Wyoming. . . Cattaraugus . Tioga Otsego . . , Clinton. . Greene. . Jefferson . Allegany . 1 Cost of legislative, administrative, corrective, charitable, etc., branches of government, in- cluding highway maintenance, excludes State tax and other contributions, payable on indebted- ness, payments for construction of new buildings and highways and construction interest. 2 From Table 1. » From Table 10. < From Table 41. IV] Tables Relative to County Finance 261 2 Per Capita Cost of General Government and of Expendi- tures FOR County Purposes Contrasted with Density of Population Counties arranged in order of per capita cost Class Class No. Consecu- tive No. HI 9 1 V 13 2 I 3 3 V 11 4 II 2 5 III 11 6 II 1 7 IV 10 8 IV 21 9 IV 14 10 II 3 11 IV 16 12 II 4 13 V 5 14 V 2 15 IV 5 16 IV 1 17 T 2 18 III 13 19 IV 17 20 IV 4 21 V 3 22 I 1 23 TV 18 24 III 7 25 TV 3 26 ITT 3 27 V 7 28 V 1 29 IV 8 30 IV • 9 31 111 12 32 IV 11 33 IV 2 34 IV 19 35 HI 1 36 HI 4 37 ITT 8 38 TV 21 39 IV 7 40 IV 20 41 TV 13 42 V 12 43 HI 14 44 IV 15 45 County Cost of general govern- ment per capita Population per square mile Number of Supervisors Cities Towns Nassau Hamilton . . . Westchester . Putnam .... Albany Jefferson . . Onondaga . Rockland . Warren . . . Columbia. Oneida. . . . Madison . . Rensselaer . Greene . . . . Essex 2 $11 08 3 8 71 4 17 3 53 3 44 3 28 3 22 3 22 3 21 3 08 3 03 2 93 2 91 2 85 2 83 2 63 2 61 2 58 2 56 2 50 2 49 2 49 2 45 2 42 2 41 2 35 2 34 2 32 2 32 2 31 2 24 2 23 2 17 2 10 2 08 2 07 2 04 2 00 2 00 1 93 1 92 1 91 1 89 1 82 1 821 1 From Table 4. - $7.16 per capita for repairs and improvement of county roads. 3 $1.90 per capita for interest on refunding bonds. Ontario. . . Saratoga. . Monroe . . . Oswego. . . Livingston . Chemung. . . Orleans Erie Genesee Schenectady . Herkimer . . . Suffolk Tioga Sullivan. . . . Washington. Otsego Broome Franklin. . . . Montgomery . Chenango . . . Orange . . . Niagara . . Dutchess . Warren . . Clinton. . Tompkins . Fulton . . . Schuyler. . Cayuga. . Allegany . . 286 2 585 62 337 43 246 225 33 63 127 58 177 44 17 82 71 415 69 57 134 79 494 74 399 32 80 47 31 56 45 111 26 163 39 138 165 108 33 44 19 28 10 3 9 19 6 10 22 19 5 11 18 28 15 15 14 18 16 20 19 21 17 11 10 25 12 5 20 10 10 15 17 24 16 19 10 20 20 12 20 11 14 262 County Government [Part Table Density of Population and Per Capita Cost of General Government ^ and of Total Expenditures for County Pur- poses — concluded Counties arranged in order of density of population Class Class No. V 12 IV 19 V 9 IV 21 IV 3 \' 1 III 6 IV 12 IV 11 V 8 V 2 V 13 Consecu- tive number County Population per square mile 2 Per capita cost of general government • Total per capita expenditure ^ Schuyler. . Chenango . Schoharie . 49 Warren. . . 50 Herkimer. Sullivan St. Lawrence. Delaware .... Franklin. . . . Lewis Essex .... Hamilton. 2 08 1 72 3 21 2 35 2 32 99 1 59 2 17 1 54 2 83 8 71 $5 68 5 56 4 00 7 27 7 38 5 28 4 55 3 81 7 19 4 18 6 11 23 31 State. $2 64 $6 55 1 Cost of legislative, administrative, corrective, charitable, etc., branches of government, including highway maintenance, excludes State tax and other contributions, payments on indebtedness, payments for construction of new buildings and highways and construction interest. 2 From Table 1. 3 From Table 10. 4 From Table 41. IV] Tables Relative to County Finance 263 Per Capita Cost of General Government and of Expendi- tures FOR County Purposes Contrasted with Density of Population — concluded Counties arranged in order of per capita cost Class Class No. Cona tive No. County Cost of general govern- ment per capita Population per square mile Number o» Supervisors • Cities Towns III 5 9 10 22 10 4 12 8 15 6 2 6 46 47 48 49 50 51 52 53 54 55 56 57 Ulster $1 77 1 72 1 70 1 64 1 63 1 61 1 59 1 54 1 48 1 37 1 21 99 76 35 58 60 58 54 29 19 49 80 95 30 13 6 6 9 4 4 20 V 16 V 9 IV Cortland 15 III Steuben 32 V IV Wyoming Delaware 16 19 V 18 III Cattaraugus 33 IV Wayne 15 III 26 III St. Lawrence 32 State. . . . $2 64 86 142 295 1 From Table 4. 2 $7.16 per capita for repairs and improvement of county roads, s $1.90 per capita for interest on refunding bonds. [Part IV] Tables Eelative to Couxty Finance 26i TABLE 3 Per Capita Valuation, Cost of General Government per $1,000 Valuation, and Total Government Expenditures PER $1,000 Valuation This table is given to permit a study of the relations existing in the comparative wealth of the different counties and the compara- tive cost of the maintenance of general government and total expendi- tures for all county purposes based upon a unit of $1,000 valuation. Description of table: The arrangement of the table is of the same form as the arrange- ment of Table 2. Purpose and comments: For discussion of the purpose and for comments on this table see Table 2 266 County Government [Part Table Per Capita Valuation and Cost of General Government and Total Expenditure Per $1,000 Valuation Counties arranged in order of per capita wealth Class Class No. Consecu- tive- number County Per capita . valuation Cost of general government $1,000 of valuation Total expenditure per $1,000 of valuation III 9 3 13 3 11 2 10 4 1 18 3 17 1 5 8 2 10 7 3 14 4 4 4 6 20 14 6 12 2 12 11 1 22 21 2 10 15 2 3 7 15 9 16 6 19 8 1 9 5 12 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 Nassau $1,901 1,464 1,390 1,329 1,153 1,011 990 979 964 866 853 844 836 820 814 765 765 765 739 715 704 698 697 693 681 670 662 651 647 642 635 627 626 622 612 608 608 596 593 592 591 587 587 5S0 552 540 534 532 524 518 $5 82 2 85 6 27 1 77 3 06 2 55 3 24 2 08 3 34 2 79 2 92 2 96 2 93 3 18 2 45 4 50 2 16 3 12 3 13 2 54 2 29 4 21 3 58 2 88 2 81 4 59 2 07 3 42 1 88 2 95 5 14 3 30 2 62 5 16 2 67 2 69 2 99 3 52 5 12 3 91 2 50 3 81 5 00 1 71 3 78 2 84 4 88 3 23 5 43 3 07 $9 80 I V Westchester 7 89 16 76 III Suffolk 5 10 V 7 85 I Monroe 5 05 IV Rockland 6 57 III II Niagara Onondaga . . 7 63 9 50 IV 4 48 V Orleans 9 44 IV 5 59 I Erie 5 90 IV 7 68 III Dutchess 6 76 II Albany 10 70 V Yates 3 64 III Schenectady 9 95 IV 9 98 III Cayuga 7 85 V 4 96 II Rensselaer 13 82 IV 7 72 V 6 49 IV Tompkins 8 86 IV 10 34 IV Wavne 4 78 III III V Broome Chautauqua Schuyler 7 61 4 79 8 83 III III Jefferson Orange 8 06 11 00 IV Cortland 7 93 IV Warren 11 67 V III IV IV II V III Essex Steuben Allegany Montgomery Oneida Tioga 9 97 6 69 6 84 11 03 11 24 7 74 6 15 IV Otsego 9 84 IV III Madison 11 15 7 84 IV Chenango 10 06 V Lewis 7 73 IV V Saratoga Schoharie 12 61 7 51 V Greene 11 78 V Delaware 7 34 IV] Tables Relative to County Finance 267 Cost of General Government Per $1,000 Valuation and Per Capita Valuation Counties arranged in order of cost of general government per $1,000 valuation Con- Class secutive No. num- ber 13 1 9 2 1 3 11 4 5 5 7 6 13 7 21 8 11 9 3 10 16 11 1 12 8 13 14 14 2 15 5 16 4 17 13 18 7 19 9 20 19 21 4 22 2 23 12 24 1 25 1 26 9 27 10 28 5 29 3 30 7 31 12 32 11 33 15 34 17 35 1 36 3 37 6 38 3 39 8 40 20 41 18 42 10 43 2 44 22 45 2 40 14 47 15 48 8 49 4 50 County Cost of general govern- ment per SI, 000 of valuation Per capita valuation Number of Supervisors From cities From towns Hamilton . Nassau. . . Sullivan. . Franklin . Greene. . . Clinton . Oswego . Warren . Jefferson Oneida. . Madison . . . Saratoga. . . Washington . Columbia . . . Albany Ulster Rensselaer . Fulton Tioga Otsego .... Chenango . . . Chemung. . . . Montgomery . Broome Onondaga . . . Orange . . . Schoharie . Rockland . Ontario. . Herkimer . Schenectady Delaware. . . Putnam .... Allegany . . . Livingston . . Erie Orleans. . . . Seneca Westchester Lewis Tompkins . Genesee. . Steuben. . Essex Cortland. $6 27 2 5 82 5 72 5 44 5 43 5 43 5 23 5 16 5 14 5 12 5 00 4 88 4 79 4 59 4 50 4 38 4 21 4 05 3 91 3 81 3 78 3 58 3 52 3 42 3 34 3 30 3 23 3 24 3 18 3 13 3 12 3 07 3 06 2 99 2 96 2 93 2 92 2 88 2 85 2 84 2 81 2 79 2 69 2 67 2 62 Monroe 2 55 Cayuga 2 54 Cattaraugus 2 50 Dutchess 2 45 Wyoming 2 29 »$1.37 per $1,000 interest on refunding bonds. »$3.72 per SI, 000 for repairs and improvement of county roads $13 90 19 01 4 02 3 99 5 24 3 56 4 89 6 22 6 35 5 93 5 87 5 34 4 82 6 70 7 65 4 00 6 98 4 71 5 92 5 87 5 52 6 97 5 96 6 51 9 64 6 27 5 32 9 90 8 20 7 39 7 65 5 18 11 53 6 08 8 44 8 36 8 53 6 93 14 64 5 40 6 81 8 66 6 08 6 12 6 26 10 11 7 15 5 91 8 14 7 04 14 268 County Goveenment [Part Table Per Capita Valuation and Cost of General Government and Total Expenditure Per $1,000 Valuation — concluded Counties arranged in order of per capita wealth Class Class No. Consecu- tive number County Per capita valuation Cost of general government per $1,000 of valuation Total expenditure per $1,000 of valuation III 13 s 13 1 5 n 7 51 52 53 54 55 56 57 $489 482 471 402 400 399 356 «5 23 4 79 4 05 5 72 4 38 5 44 5 43 $13 53 IV Washington 10 00 IV V Fulton 12 29 13 12 III Ulster 11 40 IV 17 99 IV Clinton 13 45 State $805 ' $3 28 $8 14 t IV] Tables Relative to County Finance 269 Cost of General Government Per $1,000 Valuation and Per Capita Valuation — concluded Counties arranged in order of cost of general government per $1,000 valuation Class No. Consecu- tive num- ber County Cost of general govern- ment per SI, 000 of valuation Per capita valuation Number of Supervisors Class From cities From towns V 10 4 6 12 2 3 6 51 52 53 54 55 56 57 Yates $2 16 2 08 2 07 1 89 1 88 1 77 1 71 $7 65 9 79 6 62 6 42 6 47 13 29 5 80 26 4 4 9 III 12 IV V Wayne 15 8 III III III Chautauqua Suffolk 26 10 32 State $3 28 S8 05 142 295 [Part IV] Tables Relative to County Finance 271 TABLE 4 — Board of Supervisors Composition and Representation Area for entire State: This table shows the area only for that portion of the State out- side of the city of New York. The area of the entire State is as follows : Area outside of New York 50,031 square miles. Area New York city 295 square miles. Total 50 , 325 square miles. Equalized valuation: The equalized valuation used throughout these tables is that fixed by the State Board of Equalization in 1914. It is based upon the assessment of property for the year 1913, upon which assessment the taxes herein were levied. This Board estimates that the equalized value as herein contained is 85.81 per cent of the true value of the property of the State. To obtain the true value of the property of any county therefore, the amount herein given must be divided by 85.81 per cent. Equalized valuation sufficient for comyarative purpose: These tables are intended for purposes of comparison and not for purposes of absolute determination. Nothing therefore would be gained by the computation required to show true values instead of equahzed values. Computation of tables not comparable with tax rates: None of the figures in these tables are comparable with the tax rates in several counties for the reason that those rates are based upon the assessed valuation of the property, which according to the estimate of the State Board of Equalization varies materially from the equalized value in all counties — such estimate showing that the counties of Clinton and Warren are assessing at only 50 per cent of the true valuation of their property, while the counties of Bronx, Kings and New York are assessing at 91 per cent of their true value. The other counties assess at varying rates between these two extremes. 272 County Government [Part Tax rate^ not true basis for comparison of cost of government: In view of the inequality of the rates of assessment to the true value of the property assessed, it is evident that the tax rates as fixed by the Boards of Supervisors are of little value for comparative purposes in indicating the amounts required for maintenance of the several county governments. For any specific year the tax rates are made of still less value for such comparative purposes by reason of the fact that (1) the total amount raised by tax may include an amount to supply a deficiency from an insufficient levy of the preceding year, or (2) the rate of the current year may be insufficient to supply the funds recjuired for the current year, or (3) through error or other cause the rate of the current year may be in excess of the rate required. Equalized value of entire State: This table shows the equalized value of that portion of the State outside of the city of New York. The total equalized value of the State is shown by the following: Equalized valuation outside of New York city. . . . $3,498,639,578 Equahzed valuation of New York city 7,880,497,549 Total equahzed valuation SI 1 ,385, 137, 127 A computation will show that the percentages of equalized valu- ations are as follows: Outside of New York city 30 .73% Within New York city 69.27% Total 100% Population: The population of the various counties is given in Table 1 and is here repeated for the purpose of facilitating the computations required in showing the average representation per supervisor. IV] Tables Kelative to County Finance 273 Membership of the hoard: It will be noted that while the population of the cities in the first four classes is 49.73 per cent of the total population of these classes, the city representation on boards of supervisors is but 32.41 per cent of the total number of members in boards of supervisors in these classes. Average representation per supervisor: The area in the county in square miles is divided by the number of supervisors to show the average number of square miles repre- sented by each supervisor. The equalized valuation of the county is divided b}- the number of supervisors to show the average amount of equalized valuation represented by each supervisor. The total population of the county is divided by the number of supervisors to show the average population represented by each supervisor of the county. The total city population is divided by the number of city super- visors to show the average population to each city supervisor. The total town population is divided by the number of town supervisors to show the average population to each town supervisor. There are added two columns showing the population of the largest town (exclusive of cities) and of the smallest town in the county. 274 County Goveknment [Part Table 4— The Board Composition and Area, square miles 1 Equalized valuation, 1913 » Population, 1910 » Cities Towns Total Num- ber of cities Class I 2,237 3,231 16,230 18,068 10,265 $1,143,586,249 503,006,792 1,021,982,395 624,069,574 205,994,568 804,382 459,725 509,105 232,117 290,870 190,672 788,038 757,478 314,344 1,095,252 650,397 1,297,143 989,595 314,344 7 Class II 8 Class III 22 Class IV 16 Class V State 50,031 $3,498,639,578 2,005,329 «49.73 2,341,402 *50.27 4,346,731 100 53 P6T06QtaK6S ■ - CLASS COUNTY 1. Erie 1,071 682 484 $442,704,449 286,436,133 414,445,667 3. Westchester Class 2,237 $1,143,586,249 446,544 218,149 139,689 82,441 65,063 143,366 528,985 283,212 283,055 3 1 3 804,382 73.44 290,870 26.56 1,095,252 100 7 I 812 514 1,215 690 $193,117,271 132,947,413 91,538,591 85,403,517 ! 137,249 i 140,036 i 94,916 1 87,524 63,049 33,630 59,241 34,752 200,298 173,666 154,157 122,276 CLASS 1 2. Albany 3 3 Oneida 2 2 Class 3,231 $503,006,792 1 459,725 70.68 190,672 29.32 650,397 100 8 CLASS 1. Orange 2. Chautauqua 3. Suffolk 4. Niagara 5. Ulster 6. St. Lawrence 7. Schenectady 8. Dutchess 9. Nassau 10. Steuben 11. Jefferson 12 Broome 838 1,099 1,200 558 1 1.204 2,880 221 810, 293 1.425 1,868 706 1,038 756 1,334 $72,698,306 68,074,381 127,800,707 90,169,715 37,123,157 51,674,184 68,184,121 71.461,673 159,590,332 50,659,737 51,067,566 51,351,766 35,095,438 48,024,011 39,007,301 13. Oswego 14 Cayuga 15. Cattaraugus Class 16,230 $1,021,982,395 Percentages 52,682 48,518 60,410 25,908 15,933 72,826 38,976 27,347 26,730 48,443 33,841 34 , 668 22 , 823 509,105 39.25 63,319 56,608 96,138 31,626 65,861 73,072 15,409 48,685 83,930 56,015 53,652 30,366 37,823 32,438 43,096 788,038 60.75 116,001 105,126 96,138 92,036 91,769 89,005 88,235 87,661 83,930 83,362 80,382 78,809 71,664 67,106 65,919 1,297,143 100 22 i Legislative manual. * State Board of equalization. Equalization of 1914 of 1913 assessments. IV] Tables Relative to County Finance 275 of Supervisors Representation Membership Average Representation Per Supervisor From towns Total Square miles Valuation POPULATION From cities County aver- City aver- Town aver- Larg- est Small- est age age age town town 70 63 133 16 $8,286,856 7.936 10,725 4,617 23,193 725 I 86 72 158 20 3,143,790 4.060 5,224 2,648 8,335 563 II 142 295 437 37 2.338,632 2.968 3,585 2.670 44,297 343 III 69 346 415 43 1,503,782 2,384 3,364 2.189 14,370 178 IV 159 159 65 1,295,563 1,977 1,977 9,066 143 V 367 935 1,302 36 $2,676,847 3,318 « 5.390 <2,610 44,297 143 State « 32.40 <67.60 100 1 I 29 25 54 18 S7, 503. 465 8,966 13,133 3,298 9,663 1,382 1 22 19 41 16 6,436,133 7,151 9,915 3,424 7,777 1,853 2 19 19 38 13 10,906,465 7,449 7,352 7,545 23,193 725 3 70 63 133 16 $8,286,856 7,936 10,725 4,617 23,193 725 54.35 45.65 100 II 19 19 38 21 $5,082,033 5,271 7,223 3,318 7,422 1,064 1 28 10 38 13 1 3,498,616 4,570 5,000 3,368 8,335 1,307 2 20 28 48 26 ! 1,823,721 3,211 4,745 2,112 7,798 563 3 19 15 34 15 1 2,247,461 3,218 4,606 2,316 8,315 1,019 4 86 72 158 18 '$3,143,790 4,060 5,224 2,648 8,335 563 54.43 45.57 100 1 III 14 20 34 24 $2,138,185 3,117 3,763 3,166 7,141 644 1 4 26 30 35 2,195,948 3,391 9.703 2,177 7,309 429 2 10 10 120 12.780.070 9,613 9,613 18,346 1,064 3 26 12 38 14 2,372,861 2,422 2,323 2,635 4,956 417 4 13 20 33 36 1,124,944 2,781 1,993 3,293 9,632 343 5 4 32 36 80 1,435,394 2,472 3,983 2,283 8,725 420 6 13 5 18 12 3,788,007 4,902 5,602 3,082 5,406 684 7 7 20 27 30 2,646,728 3,246 5,568 2.434 3,813 827 8 3 3 98 53,196,777 27,977 27,977 44 , 297 17,831 9 6 32 38 37 1,333,151 2,191 4,558 1,750 8,554 613 10 12 22 34 55 1,501,987 2,335 2,227 2,439 6,218 597 11 13 16 29 24 1.770,750 2,717 3,726 1,898 9,486 536 12 1] 21 32 32 1,096,732 2,239 3,076 1,801 3,791 667 13 1( 23 33 23 1,455,270 2,033 3,466 1,410 2,339 613 475 14 9 33 42 31 928.771 1,569 2,535 1,305 3,398 15 142 295 437 37 $2,338,632 2,968 3,585 2,670 44,297 343 32.42 67.58 100 « U. S. Censuslof 1910. * ClasB V excluded. 276 CouA'TY Government [Part Table 4 — The Board Composition and Area, square miles 1 Equalized valuation, 1913 2 ! Population, 1910 ' 1 COUNTY Cities Towns Total Num- ber of cities 1. Saratoga 862 351 1,745 406 640 624 1,092 850 1,038 208 1,718 1,580 544 688 1,033 670 655 507 898 506 968 485 1 $33,077,136 1 34,397,926 41,667,393 38,312,663 42,877,818 33,246,744 17,208,870 23,021,442 27,724,886 46,440,839 18,270,917 23,620,771 20,986,374 29,2.58,244 25,208,465 23,060,775 32,132,076 32,596,992 19,640,539 22,943,949 20,054,833 18,319,922 61,917 26,300 44,083 17,486 32,923 50,179 37,092 47,778 37,719 46,873 45,717 45,575 13,445 32,241 41,412 30,976 38,037 26,002 28,153 18,845 16,980 17,745 61,917 57,567 56,356 54,662 52,286 50,179 48,230 47,778 47,216 46,873 45,717 45,575 44,534 43,658 41,412 39,289 38,037 37,615 35,575 33,647 32,223 29,249 CLASS 2. Montgomery 3. Herkimer 31,267 12,273 37,176 19,363 1 1 1 2 4. Chemung . 6. Wayne 7. Clinton 11,138 1 8. Washington 9. Otsego 9,497 1 10. Rockland 11: Franklin 12. Delaware 13. Fulton 31,089 11,417 2 1 15. Allegany 16. Madison 17. Livingston 8,313 1 18. Genesee 11,613 7,422 14,802 15,243 11,504 19. Chenango 20. Tompkins 21. Warren 1 1 I 22. Cortland Class . 18,068 $624,069,574 232,117 23.45 757,478 76.55 989,595 100 16 Percentages 1. Sullivan 1,082 1,926 405 590 686 420 542 1,288 675 320 234 352 1 , 745 10,265 $13,606,822, 20,479,525 27,-305,972 22,456,087 15,855,452 18,712,291 15,179,815 13,421,541 12,709,187 14,262,547 16,921,383 9,004,284 6,079,702 $205, 994,. 568 33,808 33,458 32,003, 31,880. 30,214! 23,972' 25,624: 24,8491 23,855 18,642 14,665 14,004 4,373 311,. 344 33 , 808 33,458 32,000 31,880 30,214 26,972 25,624 24,849 23,855 18,642 14,665 14,004 4,373 314,. 34 4 1 CLASS 2. Essex 3. Orlean=i 4. Wyoming 6. Seneca .... 7. Tioga 8. Lewis 9. Schoharie 10. Yates 11. Putnam 12. Schuyler 13. Hamilton Class 1 IV] Tables Relative to County Finance 277 of Supervisors Representation — concluded Membership Average Representation Per Supervisor From towns 1 Total Square miles Valuation population From cities County aver- age City aver- age Town aver- age Larg- est town Small- est town IV 20 10 20 11 16 15 14 17 24 5 19 19 10 18 29 15 17 12 20 9 11 15 20 18 22 23 21 15 16 17 27 5 19 19 20 23 29 19 17 13 21 14 16 21 8 2 12 5 2 3 10 5 4 1 1 5 5 6 69 17.15 346 82.85 415 100 43 $1,153,8561 1,910,945 1,848,5171 1,655,407 2,041,800 2,216,414: 1,075,554 1,354,202 1,026,8471 9,288,167 961,6271 1,243,199! 2,098,637! 1,625,4581 869,257 1,213,725 1,890,122 2,507,461 935,264 1,638,853 1,253,427 872,377 $1,503,782 3,095 3,198 2,562 2,367 2,489 3,345 3,014 2,810 1 , 378 9,374 2,406 2,419 2,226 1,898 1,428 2,067 2,237 3,893 1,694 2,402 2,013 1,389 2,384 3,908 6,136 3,096 3,872 5,569 3,165 3,108 2,283 2,078 11,613 , 7,422 2,960 3,048 1,917 3,364 3,095 2,630 2,204 1,589 2,057 3,345 2,656 2,810 1,571 9,374 2,406 2,419 1,344 1,791 1,428 065 237 167 407 2,093 1,543 1,183 2,189 13,710 520 4,645 900 10,160 178 5,376 476 4,733 559 8.672 1,586 4,637 1,588 7,080 504 4,287 476 14,370 3,651 10,154 675 5,191 912 2,511 441 4,114 720 5,663 458 8,317 807 4,328 730 5,442 1,288 3,014 371 3,289 1,000 2,667 805 3,891 475 14,370 178 15 15j 72 18 18 107 10 lOi 40 16 16 37 14 14: 49 10 lo! 42 10 lo: 51 18 18! 67 16 16 42 9 9^ 35 6 6 39 8 8 38 9 9 193 65 159 159 $907,121 1,137,751 2,730,597 1 , 403 , 504 1,132,532 1,871,229 1,517,981 745,641 794,385 1 , 584 , 727 2,820,230 1,125,535 675,522 2,253 1,858 3,200 1,992 2,301 2,697 2,562 1,307 1,490 2,071 2,444 1,750 485 2,253 1,858 3,200 1,992 2,301 2,697 2,582 1 , 307 1,490 2,071 444 750 485 5,402 6,754 6,455 5,380 9,066 7,407 6,431 3,875 3,579 6,088 5,345 3,514 1.149 545 434 1,335 615 331 900 846 409 616 861 924 345 143 $1,295,563 1,977 1,977 9,066 278 County Goveenment [Part TABLE 5 Boards of Supervisors — Services of Members Membership: This information is here repeated from Table 4 for purposes of computation and information. Number of days in session: Where the report of the County Treasurer has shown the number of days during which the respective boards of supervisors were in session, such reports have here followed. In a considerable number of counties the reports of the county treasurers have failed to show this fact and the number of days has been determined by an examina- tion of the proceedings of the several boards for the year 1913. Number of days' service paid for: Session work. — Except where salaried, the supervisors of this State are entitled to $4.00 per day for attendance at sessions of their respective boards. The number of days for which supervisors have been paid for attendance for session work has been determined by dividing the amount reported by the county treasurers (see Table 7) as paid to supervisors for such services by 4. Committee w^ork. — The reports of the treasurers as tabulated in Table 7 show the amount paid supervisors for committee work. The amount so given has been divided by the rate per day ($4.00 in all counties except one) to determine the number of days for which such supervisors were paid for committee work. Tax commissioners' meetings. — The reports of the county treasurers show the amount paid supervisors for attendance at tax commissioners' meetings in their respective counties (see Table 16). This amount has been divided by the rate per day ($4.00) to determine the number of days for which they were paid. Board of county canvassers. — The reports of the county treasurers show the amount paid supervisors for services in attend- ance at the boards of county canvassers (amount not shown in these tables). The amount as given has been divided by the rate per day to determine the number of days for which the supervisors were paid for these services. IV] Tables Relative to County Finance 279 Salaried supervisors: In the case of salaried supervisors, the total number of days the board was in session has been multiphed by the number of super- visors in the county and the product inserted in column for session work. There are no means of determining the number of days service given to committee work in counties where the salary covers this work. Accuracy of days' service for which supervisors were paid: In a number of county treasurers' reports it is apparent that the treasurer has included as a part of the compensation of the super- visors, the allowance for mileage. There are no means of determining the amount of this mileage. Hence in making the division above the total amount given has been used as a dividend. In some cases this undoubtedly results in showing a slight excess in the number of days service for which payments are made. 280 County Government [Part Table 5 — The Board Services of Membership i Number of Days in Session 2 Cities Towns Total Annual session Regular sessions Special sessions Cla33l Class II 75 86 142 69 63 72 295 346 159 138 158 437 415 159 59 76 318 510 358 68 33 30 64 15 3 9 Class III Class IV 123 80 Class V 87 State ; 1 372 935 1,307 1,321 210 302 COUNTY 1. Erie 2. Monroe 3. Westchester 34 22 19 25 19 19 59 41 38 Totals 75 25 63 21 138 46 Averages 1. Onondaga. 2. Albany.... 3. Oneida 4. Rensselaer. Totals . Averages . . . 19 19 38 28 10 38 20 28 48 19 15 34 86 72 158 21 18 39 1. Orange. 14 4 20 26 10 12 20 32 5 20 3 32 22 16 21 23 33 34 30 10 38 33 36 18 27 3 38 34 29 32 33 42 2. Chautauqua 3. Suffolk 26 13 4 13 7 5. Ulster 6. St. Lawrence 7. Schenectady 8. Dutchess 9. Nassau 10. Steuben 1 1 . Jefferson 6 12 13 11 10 9 13. Oswego 14. Cayuga 15. Cattaraugus Totals 142 11 295 20 437 29 CLASS 41 40 20 3 59 20 68 23 3 3 CLASS 11 26 30 9 12 8 10 11 1 76 19 33 11 9 4 CLASS 22 6 14 14 18 31 10 16 52 12 26 16 26 47 8 1 6 4 3 31 4 3 11 12 7 3 40 1 2 3 2 11 3 2 4 318 21 30 4 123 9 1 From table 4. 2 From reports of county treasurers and printed proceedings of boards. 3 Amount reported as paid for compensation divided by rate per day. In many cases the report probably includes charges for mileage, hence the number of days may be slightly excessive. IV] Tables Relative to County Finance 281 of Supervisors Members Number of Days' Service for which Supervisors were Paid Total Session work ' Committee work 3 Tax com- missioners' meeting 3 Board of county canvassers ' Total 130 118 471 654 460 5,901 6,839 13,302 12,691 6,976 183 68 174 399 643 6,084 7,419 20,264 19,182 9,842 I 501 5,962 5,952 2,083 11 826 140 140 II III IV V 1,833 45,709 14,498 1,467 1,117 62,791 state 49 42,891 4 1,148 4 1,862 183 3,074 1,148 1,862 32 49 130 5,901 1,967 183 183 6,084 2,028 43 __ III 23 4 874 4 1,292 4 1,920 2,753 27 * 901 1,292 2,227 2,999 34 40 266 235 41 21 11 118 29 6,839 1,710 501 250 68 34 11 11 7,419 1,855 4 Annual salaries. * Not reported. Product of number of members multiplied by days in session. 27 841 450 481 4 798 965 1,085 4 522 4 523 382 4 570 «986 2,299 4 928 1,536 936 1,126 374 338 65 2,032 824 943 1,124 2,176 1,513 522 523 993 1,354 986 2,387 1,694 1,670 1,523 15 45 124 326 232 21 18 42 926 428 53 29 19 * * 92 oil 751 15 29 33 29 29 * 766 55 587 88 * * 79 49 12 * 471 31 13,302 887 5,962 596 174 58 826 165 20,264 1,351 282 County Government [Part Table 5 — The Board Services of j Membership i Number of Days in Ses COUNTY 1 Cities Towns Total Annual session Regular sessions Special sessions 1. Saratoga. . . . 2. Montgomery. 3. Herkimer. . . . 4. Chemung. . . . 5. Ontario 6. Wayne 7. Clinton . . . . 8. Washington. 9. Otsego 10. Rockland. . . 11. Franklin. . 12. Delaware. . 13. Fulton. . . . 14. Columbia. . 15. Allegany. . . 16. Madison. . 17. Livingston. 18. Genesee . . . 19. Chenango. , 20. Tompkins. 21. Warren.. 22. Cortland. Totals . Averages . . . 346 16 415 19 1 Sullivan 15 18 10 16 14 10 10 18 16 9 6 8 9 15 18 10 16 14 10 10 18 16 9 6 8 9 2. Essex 3. Orleans 4 W^yoming 6 Seneca 7. Tioga 8. Lewis 9 Schoharie 10. Yates 1 1 Putnam 12. Schuyler 13. Hamilton Totals 159 12 159 12 Averages CLASS 35 21 21 30 18 35 26 12 17 16 26 15 43 9 14 24 28 33 18 27 29 31 12 5 5 5 5 4 19 3 5 IS 4 1 9 2 12 4 8 3 3 7 2 2 1 528 23 64 7 80 5 I CLASS 24 10 41 11 ,46 46 26 33 42 24 13 26 16 12 1 7 8 15 15 6 2 14 ■ 1 9 2 6 4 358 27 15 7 87 7 i 1 From table 4. 2 From resorts of county treasurers and printed proceedings of boards. 3 Amount reported as paid for compensation divided by rate per day. In many cases the report probably includes charges for mileage, hence the number of days may be slightly excessive. * All sessions and committee work. In part salaried. IV] Tables Relative to County Finance 283 of Supervisors Members — concluded Number of Days' Services for Which vSupervisors were Paid Session work 3 Committees work 3 Tax com- missioners' meeting ^ Board of county canvassers ' Total 672 30 836 *576 5 661 781 869 645 416 254 581 6 170 519 289 1,070 6 253 404 689 522 533 879 516 564 664 688 51 1,575 676 898 1,720 1,321 833 543 416 894 615 719 728 1,894 253 555 816 722 625 1,008 879 810 782 221 885 433 180 127 107 210 445 150 U39 805 16 51 3 19 8 36 81 19 22 18 * 32 19 151 127 113 92 129 363 207 80 81 6 27 38 12 12,691 577 5,952 298 399 44 140 15 19,182 872 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 36 519 350 460 300 816 816 350 633 911 214 335 256 1,016 696 26 324 50 * * 208 62 209 44 409 55 * 254 * 10 * 182 143 23 17 1 1,469 394 794 350 998 959 581 712 1,235 258 744 332 1,016 11 48 18 19 61 61 32 * * * 35 56 25 114 24 32 20 13 8 * 460 35 6,976 536 2,083 208 643 80 140 47 9,842 757 * Includes regular and special sessions. In part salaried. 6 Salaried. Product of number of board by number of days in session. ^ Includes special sessions. * Not reported. 284 County Government [Part TABLE 6 — Board of Supervisors Supervision County Finances. Total and per unit costs: The supervision of the county finances and property is entrusted by statute to the board of supervisors. This work is performed by the members of this board or by officers or employees of the county directly under the control of this board. Various general or special statutes have created specific officers in certain counties whose duties consist solely in performing services elsewhere per- formed by members of the board or in aiding said board in the per- formance of its duty. (See Table 9.) Description of table: The amounts of columns 1, 2 and 3 are here repeated from pre- ceding tables for the purpose of computation and information in this table. The cost of services of boards, expenses of the board and additional supervising officers are inserted from supporting tables 7, 8 and 9 respectively. The average compensation per supervisor is determined by dividing the amount paid for services of members (column 4) by the number of supervisors (column 3). The average cost of supervision per supervisor is obtained by dividing the total cost of supervision by the number of supervisors. The per capita cost of supervision is obtained by dividing the total cost of supervision by the population (see Table 4) of the county; the cost per $1,000 valuation by dividing the total cost of supervision by the equalized valuation (see Table 4) of the county. Percentages of cost and extremes: The percentages borne to the total cost of supervision by the several items composing this amount have been ascertained and inserted in the second summary table. It will be noted that there is a wide variation in the relationship existing between the amounts of these several items in the various counties of the State. In some counties practically the whole of the detail work is performed by the members of the board. In others this work is performed by employees of the board or by specially designated officers. IV] Tables Relative to County Finance 285 Extremes are given in the second summary table for purposes of information. Co7?iments: It is evident that the cost of supervision varies widely in the counties of this State. The excessively high cost of supervision may be (and in some counties undoubtedly is) due to extravagant and often illegal expenditures by the board. The excessively low cost of supervision may be (and in some counties undoubtedly is) due to the failure of the board to give sufficient time to j&nding out what the duties of such board are and to neglect to properly perform the functions of government imposed by law upon the board. The late statutes of this State have largely increased the number and importance of the duties of this body. As a necessary result, this work has become complicated and many of the members of boards of supervisors have failed to familiarize themselves with the work required. Too often they are following the now anti- quated and obsolete methods in use in and well adapted to the less complicated and simpler business procedure of this body twenty or thirty years ago. 286 County Government [Part Table 6 — The Board The Supervision of County Finances — Number of Supervisors i Popula- tion, 1910 2 Equalized valuation, 1913 3 Board of Total Average per county Services of members * Expenses of board 5 Class I Class II Class III Class IV Class V 133 158 437 415 159 44 39 29 19 12 1,095,252 650,397 1,297,143 989,595 314,344 $1,143,586,249 503,006,792 1,021,982,395 624,069,574 205,994,568 $123,401 63 73,004 37 146,736 56 106,949 75 47,554 64 $35,973 49 29,736 39 60,280 16 48,747 25 24,041 25 State 1,302 '23 4,346,731 $3,498,639,578 $497,646 95 $198,778 54 I i Percentages of Total Board of Supervisors Services of members, per cent Expenses of board, per cent Total, per cent supervisory officers, per cent Class I 62.42 57.13 61.40 63.66 65.37 18.19 23.27 25.22 29.02 33.05 80.61 80.40 86.62 92.68 98.42 19.39 Class II 19.60 Class III 13.38 Class IV 7.32 Class V 1.58 State 1161.80 "24.69 11 86.49 1113.51 1 From Table 5. 2 From Table 1. « From Table 4. * From Table 7. 6 From Table 8. « From Table 9. I IV] Tables Relative to County Finance 287 of Supervisors Total and Per Unit Costs Supervisors Additional supervising officers 6 Total cost of supervision Average compensa- tion per supervisor Average Cost of Supervision Total Per supervisor Per capita Per $1,000 valuation 5159,375 12 102,740 76 207,016 72 155,697 00 71,595 89 ?38,319 46 25,043 90 31,967 66 12.290 88 1,146 00 $197,694 58 127,784 66 238,984 38 167,987 88 72,741 89 $934 83 462 05 337 32 254 64 299 09 $1,497 68 808 76 549 39 399 97 457 50 $0 18 20 18 17 23 $0 17 25 23 27 35 I ...II ...III ...IV ....V S696.425 49 §108,767 90 §805,193 39 3 $380 75 8 $616 06 9$0 19 1" $0 23 State Cost and Extremes Total Highest Lowest Highest Lowest cost of compensa- compensa- Highest Lowest cost per cost per super- tion per tion per per capita per capita $1,000 $1,000 vision, supervisor supervisor cost cost valuation valuation per cent 100 00 $1,096 54 $573 54 $0 22 $0 16 §0 19 §0 15 I 100 00 601 17 342 12 24 17 34 22 . ..II 100 00 6,400 37 154 88 43 08 35 13 ...III 100 00 912 91 107 58 26 08 39 12 ...IV 100 00 732 28 129 34 1 59 10 1 14 14 ....V 100 00 §6,400 37 $107 58 $1 59 $0 08 $1 14 $0 12 State ' Average for State, total number divided by 57. 8 Average for State; total cost divided by 57. 9 Total cost for State divided by total population. 10 Total cost for State divided by total equalized valuation. 11 Cost for items, columns 5-8, divided by total cost ot supervision column 9. 288 County Government [Part Table 6 — The Board Cost of Supervision of County Finances — COUNTY Num- ber of super- visors Populs tion Equalized valuation 1913 Board of Supervisors Services of members Expenses of board Total 1. Erie 2. Monroe 3.- Westchester . Totals Averages 1 . Onondaga . . . 2. Albany 3. Oneida 4. Rensselaer. . Totals Averages 1. Orange 2. Chautauqua. 3. Suffolk 4. Niagara 5. Ulster 6. St. Lawrence 7. Schenectady. 8. Dutchess. . . . 9. Nassau 10. Steuben 11. Jefferson. . . . 12. Broome 13. Oswego 14. Cayuga 15. Cattaraugus. Totals Averages 54 41 38 528,985 283,212 283,055 $442,704,449 286,436,133 414,445,667 133 44 1,095,252 365,084 $1,143,586,249 381,195,416 $123,401 63 41,133 88 $9,898 93 12,470 87 13,603 69 $35,973 49 11,991 16 CLASS $68,116 65 35,986 13 55.272 34 $159,375 12 53,125 04 38 38 48 34 200,298 173,666 154.157 122,276 $193,117,271 132,947,413 91.538,591 85,403,517' $22,867 24| $11,191 95 21,217 79 7,445 80 16.421 91 { 5.373 71 12,497 43 5,724 93 CLASS $34,059 19 28,663 59 21.795 62 18,222 36 158 39 650,397 162,599 $503,006,792! 125,751,698j $73,004 371 $29,736 39 18,251 09 7.434 09 $102,740 76 25,685 19 CLASS 34 116,001 $72,698,3061 $11,229 03 $7,014 82 $18,243 85 30 105,126 68,074,381 4,646 40 4,566 40 9,212 80 10 96,138 127,800,707 15,718 31 7,285 40 23,003 71 38 92,036 90,169,715 12,563 27 4,536 73 17,100 00 33 91,769 37,123,157 10,081 19 5,557 13 15,638 32 36 89,005 51,674,184 8,006 78 1,524 45 9,531 23 18 88,235 68,184,121 9,316 69 4,755 61 14,072 30 27 87,661 71,461,673 5,332 31 5,854 44 11,186 75 3 83,930 159,590,332 19,201 11 4,959 47 24,160 58 38 83,362 50,659,737 10,929 21 3,630 29 14,559 50 34 80,382 51,067,566 6,115 22 2,780 89 8,896 11 29 78,809 51,351,766 7,726 09 2,377 14 10,103 23 32 71,664 35,095,438 9,715 54 1,620 45 11,335 99 33 67,106 48,024,011 8,242 44 2,027 15 10,269 59 42 65,919 39,007,301 7,912 97 1,789 79 9,702 76 437 1,297,143 $1,021,982,395 $146,736 56 $60,280 16 $207,016 72 29 86,476 68,133,159 9,782 44 4,018 68 13,801 12 IV] Tables Relative to County Finance 289 of Supervisors Total and Per Unit Costs — concluded Additional supervising officers Total cost of supervision Average compensation per supervisor Total Cost of Supervision Per supervisor Per capita Per $1,000 valuation $17,166 20 13.878 62 7,274 61 $85,282 85 49,864 75 62,546 98 1,078 10 573 54 1,096 54 SI, 579 31 1,216 21 1,645 97 $0 16 17 22 $0 19 17 15 $38,319 46 $197,694 58 65,898 19 12,773 15 $934 83 $1,497 68 $0 18 $0 17 $9,056 70 3,702 25 9,737 04 2,547 91 $43,115 89 32,365 84 31,532 66 20,770 27 $601 17 558 36 342 12 367 57 $25,043 90 $127,784 66 31,946 18 6,260 97 $462 05 $1,134 62 851 73 656 93 610 31 $0 21 18 24 17 $0 22 24 34 24 $808 76 $0 20 $0 25 $1,725 15 $19,969 00 9,212 80 25,631 69 18,344 73 17,370 21 10,031 23 20,488 01 11,186 75 36,300 03 17,134 72 8,896 11 10,762 11 12,535 99 11,418 24 9,702 76 $330 26 154 88 1,571 83 330 61 305 46 222 41 517 59 197 49 6,400 37 290 24 173 97 266 41 303 61 249 77 197 82 $587 32 307 09 2,563 16 482 75 526 37 278 64 ; 1,082 66 ! 414 32 12,100 01 453 54 261 65 371 11 391 75 346 01 242 57 $0 17 08 26 20 19 11 23 12 43 21 11 14 17 17 14 $0 27 13 20 20 47 19 30 15 22 34 15 21 35 24 25 2,627 98 1,244 73 1,731 89 500 00 6,415 71 12,139 45 2,575 22 658 88 1,200 00 1,148 65 $31 967 66 $238,984 38 15,932 29 2,906 15 $337 32 $549 39 $0 18 $0 23 41 ^5 m 7 8 9 10 11 12 13 14 15 10 290 County Government [Part Table 6 — The Board Cost of Supervision of County COUNTY 1. Saratoga. . . . 2. Montgomery 3. Herkimer. . . 4. Chemung. . . 5. Ontario 6. Wayne 7. Clinton 8. Washington . 9. Otsego 10. Rockland . . . 11. Franklin. . . . 12. Delaware. . . 13. Fulton 14. Columbia . . . 15. Allegany. . . . 16. Madison. . . . 17. Livingston. . 18. Genesee 19. Chenango. . . 20. Tompkins . . 21. Warren 22. Cortland Totals Averages 1. Sullivan 2. Essex 3. Orleans 4. Wyoming. . . 5. Greene 6. Seneca 7. Tioga 8. Lewis 9. Schoharie . . . 10. Yates 11. Putnam 12. Schuyler 13. Hamilton. . . Totals Averages Num- ber oL super- visors Popula- tion Equalized valuation 1913 Board of Supervisors Services of members Expenses of board Total 159 12 CLASS 20 18 22 23 21 61,917 57,567 56,356 54,662 52,286 $33,077,136 34,397,926 41,667,393 38,312,663 42,877,818 $7,646 17 9,083 32 5,126 60 8,208 39 5,996 22 $4,926 18 1,707 08 2,644 16 2,746 92 3,290 90 $12,572 35 10,790 40 7,770 76 10,955 31 9,287 12 15 16 17 27 5 50,179 48,230 47,778 47,216 . 46,873 33,246,744 17,208,870 23,021,442 27,724,886 46,440,839 3,858 33 2,997 86 2,590 68 5,615 23 4,564 57 2,044 23 2,646 33 1,075 67 2,588 91 2,073 60 5,902 56 5,644 19 3,666 35 8,204 14 6,638 17 19 19 20 23 29 45,717 45,575 44,534 43,658 41,412 18,270,917 23,620,771 20,986,374 29,258,244 25,208,465 3,105 33 3,837 33 8,955 89 7,483 90 3,119 78 2,531 11 987 85 2,887 00 3,715 78 1,940 63 5,636 44 4.825 18 11,842 89 11,199 68 5,060 41 19 17 13 21 14 39,289 38,037 37,615 35,575 33,647 23,060,775 32,132,076 32,596,992 19,640,539 22,943,949 4,846 75 3,137 37 2,654 00 3,567 72 3,522 38 1,878 80 1,454 04 1,535 93 1,138 48 1,379 04 6,725 55 4,591 41 4,189 93 4,706 20 4,901 42 16 21 32,223 29,249 20,054,833 18,319,922 3,585 50 3,446 43 2,786 35 768 26 6,371 85 4,214 69 415 19 989,595 44,981 $624,069,574 28,366,799 $106,949 75 4,861 35 $48,747 25 2,215 78 $155,697 00 7,077 13 33,808 33,458 32,000 31,880 30,214 26,972 25,624 24,849 23,855 18,642 14,665 14,004 4,373 314,344 24,180 $13,606,822 20,479,525 27,305,972 22,456,067 15,855,452 18,712,291 15,179,815 13,421,541 12,709,167 14,262,547 16,921,383 9,004,284 6,079,702 $205,994,568 15,845,736 $5,536 04 3,042 88 4,136 33 2,069 50 4,616 03 4,736 85 2,877 86 3,945 53 4,983 18 1,444 40 4,393 68 1,487 60 4,284 76 $47,554 64 3,658 05 $5,599 01 2,588 07 1,997 34 1,330 08 1,000 00 ,205 37 908 20 185 40 909 82 481 81 1,352 88 807 83 2,675 44 $24,041 25 1,849 33 CLASS $11,135 05 5,630 95 6,133 67 3,399 58 5,616 03 6,942 22 3,786 06 5,130 93 6,893 00 1,926 21 5,746 56 2,295 43 6,960 20 $71,595 89 5,507 33 IV] Tables Relative to County Finance 291 of Supervisors Finances — Total and Per Unit Costs Additional supervising officers IV Total cost of supervision Average compensation per supervisor Total Cost of Supervision Per supervisor Per capita Per $1,000 of valuation S504 02 550 38 3,227 34 2,051 80 1,085 00 $13,076 37 11,340 78 10,998 10 13,007 17 10,372 12 5,902 56 6,390 47 3,666 35 8,204 14 8,268 49 5,636 44 4,825 18 11,842 89 11,299 68 5,060 41 7,498 65 4,591 41 4,189 93 4,706 20 4,901 42 7,764 43 4,44^ 69 $382 30 454 16 233 05 356 88 285 53 257 22 187 36 152 39 207 97 912 91 163 44 201 96 447 79 325 38 107 58 255 09 184 55 165 87 155 12 251 59 224 09 164 11 $753 81 630 04 499 91 591 23 493 91 393 50 399 40 215 66 303 85 1,653 69 296 65 253 95 592 14 491 29 174 49 394 66 270 08 261 20 204 62 350 10 485 27 211 65 $0 21 19 19 24 19 12 14 08 17 17 12 10 26 25 12 19 12 11 14 14 20 11 $0 39 33 26 33 24 11 16 29 18 32 24 56 38 20 32 14 12 26 21 38 24 746 28 1,630 32 100 00 773 10 1.392 58 230 00 $12,290 88 $167,987 88 7,635 81 1,117 35 $254 64 $399 97 $0 17 $0 27 $146 00 1,000 00 $11,281 05 6,630 95 6,133 67 3,399 58 5,616 03 6,942 22 3,786 06 5,130 93 6,893 00 1,926 21 5,746 56 2,295 43 6,960 20 $369 06 143 78 413 63 129 34 398 25 473 68 319 76 207 66 311 32 160 04 732 28 185 95 476 08 $752 07 368 38 613 36 212 41 465 76 694 22 420 67 270 05 430 81 231 60 957 76 286 93 773 35 $0 29 20 19 10 21 25 15 21 29 11 39 16 1 59 $0 82 32 22 15 41 37 25 28 54 14 34 25 1 14 ^ ( f t u 1 r $1,146 00 $72,741 89 5,595 53 573 00 $299 09 $457 50 $6 23 $0 35 I X 4 [Part IV] Tables Relative to County Finance 293 TABLE 7 Supervisor's Compensation Purpose of table: This table shows the amount paid to supervisors for all services performed for the benefit of the county in the supervision of county finances. In addition to then- compensation for services in supervision of county finances, the supervisors receive compensation for attend- ance at the tax commissioners' meetings (table 16) and in some counties (with questionable legality) for their services as members of the board of county canvassers. The annual salaries are fixed at varying rates by legislative enact- ment. Sometimes the salary covers all services, sometimes only a part of the services. The per diem compensation is fixed by the Legislature at $4 per day, except in Oswego county, where the rate for committee work is $3 per day. The amount for extending taxes is practically one cent for each tax extended. The amount for copying rolls is practically one cent for each line copied. In many cases the reports of county treasurers do not state sepa- rately the two last items. Mileage in nearly all counties for attendance at sessions is fixed by law at eight cents per mile. Regular and special sessions: For distinction between regular and special sessions, see descrip- tion of Table 5. 294 County Government [Part Table 7 — Supervisors' Class I Class II Class III Class IV Class V State 1. Erie 2. Monroe 3. Westchester Totals Averages }.. Onondaga 2 Albany ^. Oneida . Rensselaer Totals Averages 1 . Orange 2. Chautauqua 3. Suffolk 4. Niagara 5. Ulster 6. St. Lawrence 7. Schenectady 8. Dutchess 9. Nassau , 10. Steuben 11. Jefferson 12. Broome 13. Oswego 14. Cayuga 15. Cattaraugus Totals Averages 1 Includes copying rolls. 2 Includes expenses. Number of super- Total visors 133 $123 401 63 158 73 004 37 437 146 736 56 415 106,949 75 159 47 554 64 1,302 $497 646 95 Annual salaries Per Diem Annual session Regular sessions $98,516 52 50,894 83 41,300 00 20,627 32 $11,014 30,615 37,585 21,721 02 25 46 12 All "'$2;488'53 $211,338 67 $100,935 85 $2,488 53 133 44 $58 23 41 217 515 668 72 26 65 $123 41 401 133 63 88 158 39 437 29 $22,867 24 21,217 79 16,421 91 12,497 43 $73,004 37 18,251 09 $11 229 03 4 646 40 15 718 31 12 563 27 10,081 19 8,006 78 9 316 69 5 332 31 19 201 11 10 929 21 6 115 22 7 726 09 9 715 54 8,242 44 7 912 97 $146 736 56 9 782 44 $43,200 00 20,483 18 34,833 34 CLASS $98,516 52 32,838 84 All All sessions and sessions and $19,000 00 19,894 83 12,000 00 All All All 11,014 02 $50,894 83 16,964 94 $11,014 02 11,014 02 CLASS sessions and sessions and sessions. All CLASS $2,920 00 1,800 00 1,924 00 All sess 3,860 00 4,140 00 3 25 All ' 1,528 00 All All 4,552 00 All All $11,400 00 ions and com All 9,000 00 4,050 00 All sessions a sessions and All 5,550 00 4,900 00 sessions. sessions and All 6,400 00 6,144 00 3,744 00 All All $41,300 00 6,888 33 $30,615 25 3,061 52 IV] Tables Relative to County Finance 295 Legislative Compensation Compensation Extending taxes Copying rolls Mileage Not classi- fied and sundries Special sessions Committee work • $13,301 13 2,007 81 23,791 36 23,709 72 10,618 86 $7,744 33 6,585 28 27,329 02 10,747 44 4,226^10 $2,028 09 1,039 76 10,999 57 3,049 97 1,049 13 $1,811 56 1,462 67 11,047 73 6,204 96 5,249 43 I sessions. II $1,560 00 2,280 00 4,690 00 $93 63 256 35 III IV V $8,530 00 $73,428 88 $56,632 17 $18,166 52 $25,776 35 $349 98 State III $444 00 sessions. sessions, mittee work a sessions. 1,116 00 nd committee committee wo sessions. committee wo sessions. sessions. sessions. $1,560 00 780 00 $4,503 00 1,498 00 1,452 00 nd mileage. 3,704 00 work, rk. 596 00 1 $2,663 75 6,967 91 495 37 751 24 1,251 98 310 52 rk. 2,445 98 2,906 00 2 1,816 38 2,299 44 220 30 2,350 26 10,386 69 239 90 544 23 1,141 85 554 57 1,817 82 203 19 $23,791 36, 2,162 85 $27,329 02 2,102 23 .$724 56 3,791 11 667 90 902 75 447 11 3,073 94 617 69 338 45 $698 28, 623 84 1,489 66 863 20 902 80 2 92 835 20 3 1,766 50 1,615 62 436 06 $10,999 57 1,222 17 332 54 215 86 461 .53 60 32 1,179 46 $11,047 73 789 12 3 Automobile maintenance. * $1,072, city assessors. I $13,301 13 rk. rk. $1,716 59 455 75 5,571 99 committee wo * $2,028 09 $548 24 1,263 32 $13,301 13 13,301 13 $7,744 33 2,581 44 .$2,028 09 2,028 09 $1,811 56 905 78 II committee wo rk. $1,064 00 943 81 $3,320 43 1 950 00 1,887 35 427 50 $546 81 committee wo rk. 372 96 430 80 112 10 $1,039 76 $2,007 81 1,003 90 $6,585 28 1,646 32 $1,039 76 1,039 76 $1,462 67 365 66 $93 63 $93 63 93 63 296 County Government [Part Table 7 — Supervisors' Number of super- visors Total Annual salaries Per Diem Annual session Regular sessions 1 Saratoga 20 18 22 23 21 15 16 17 27 5 19 19 20 23 29 19 17 13 21 14 16 21 $7,646 17 9,083 32 5,126 60 8,208 39 5.996 22 3,858 33 2.997 86 2,590 68 5,615 23 4,564 57 3,105 33 3,837 33 8,955 89 7,483 90 3,119 78 4,846 75 3,137 37 2,654 00 3,567 72 3,522 38 3,585 50 3,446 43 $3,344 00 All All 3,036 00 1,512 00 2.100 00 1,664 00 1,016 00 1,800 00 CLASS $9,083 32 2,644 00 3 Herkimer sessions. 4 Chemung $1,964 ^ 6 Wayne . . . 180 00 7 Clinton 8. Washington ""2;oo6'o6 9 Otsego 10. Rockland 1 1 Franklin 2,076 00 1,156 00 4,280 00 All 1,616 00 1,824 00 1,892 00 2,092 00 11,732 00 2,069 46 1,784 00 2,592 00 12. Delaware 13. Fulton 14 Columbia 6,900 00 services 16 Madison 17 Livingston 18. Genesee 19 Chenango . 20 Tompkins 21 Warren . . . 344 00* 22. Cortland Totals . . . 415 19 $106,949 75 4,861 35 $20,627 32 5,156 83 $37,585 46 2,088 08 $2,488 53 829 51 15 18 10 16 14 10 9 19 16 9 6 8 9 $5,536 04 3,042 88 4,136 33 2,069 50 4,616 03 4,736 85 2,877 86 3,945 53 4,983 18 1,444 40 4,393 68 1,487 60 4,284 76 $1,356 00 1,008 00 1,842 00 704 00 2,536 00 1,320 00 1,116 00 2,532 00 2,432 36 644 00 1,340 00 832 00 3 4,058 76 CLASS 2. Essex 3. Orleans 4 W^yoming 6 Seneca . 7. Tioga 8. Lew-is 9 Schoharie . . . 10. Yates 1 1 . Putnam 12. Schuyler 13. Hamilton Totals 159 12 $47,5.54 64 3,658 05 $21,721 12 1,670 85 * Includes extension. 1 Includes special sessions. 2 Includes copying rolls. IV] Tables Relative to County Finance 291 Legislative Compensation — concluded Compensation Special Committee work Extending taxes Copying rolls Mileage Not classi- fied and sundries IV $2,752 76 $340 02 $594 71 $614 68 1 eage. 1 886 31 3,541 00 1,732 23 560 00 498 00 530 62 842 07 1,782 82 429 11 1 1,759 72 3,220 00 582 50 1,439 81 9 49 259 70 2 644 82 359 83 2 1,892 78 485 63 342 79 2 640 57 754 63 483 68 306' 17 263 75 273 76 103 58 471 80 194 88 191 04 352 72 556 38 21 56 199 84 281 04 440 00 583 90 376 06 536 24 357 60 154 00 205 66 1256 35 $88 00 300 00 331 51 524 00 274 56 57 59 26r26 605 84 709 32 552 00 368 00 339 00 1,452 92 828 00 320 00 521 88 514 87 139 77 932 00 196 00 40 00 330 32 2 1,291 06 128 00 72 00 122 52 *404 77 146 42 232 56 57 66 $2,280 00 285 00 $23,709 72 1,185 48 $10,747 44 597 08 $3,049 97 304 99 $6,204 96 310 25 $256 35 256 35 $720 00 394 00 $2,786 00 104 00 1,298 61 201 85 $674 04 978 33 116 16 286 02 516 34 409 12 223 04 185 52 501 79 168 26 1,149 73 41 08 4 $558 55 470 78 138 71 4 835 69 402 92 « 408 71 4 976 61 $408 78 242 92 496 00 728 00 440 00 296 00 1,948 50 5 834 11 251 40 837 03 176 00 1,735 36 220 00 226 00 216 31 1,212 00 212 00 83 60 148 01 3 202 52 160 54 20 58 192 00 $4,690 00 521 11 $10,618 86 884 90 $4,226 10 422 01 $1,049 13 209 83 $5,249 43 437 45 3 All sessions and other session work and mileage. * Includes copying rolls. ^ Includes expenses. 298 County Government [Part TABLE 8 Expenses of Board of Supervisors Purpose of table: This table shows by totals and distribution to items the expenses incident to the work of the board of supervisors. It does not include any part of the amount paid the members of such boards for their compensation. Authorized and e^nergency employees: The statutes provide for a county officer designated '' the clerk of the board of supervisors." The board under Section 12, sub- division 5 of the County Law fixes the number and salaries of his assistants. These employees are authorized in advance of their employment. But during the course of the year it may be found necessary in order to meet emergencies to temporarily employ additional help. Such employment is approved and ratified by the audit of claims presented by such employees. They are termed emergency employees. Traveling expenses: The County Law, section 23, provides that members of the board of supervisors in pratically all counties, are entitled to their actual and necessary traveling expenses while engaged in committee work. Stationery, postage and office incidentals: . The item includes the usual office supplies for the work of the board, including the printing of blank forms for such work. Telephone and telegraph: Rentals and tolls for telephones and the cost of telegrams, includ- ing messenger service if any. Furniture and fixtures for supervisors' chamber: All boards maintain chambers. The item includes carpets, rugs, chairs, desks, curtains, etc., required to furnish such chambers. IV] Tables Relative to County Finance 299 Express statutory authority for last three items wanting: There appears to be no express statutory authority for any o^ the last three items. Probably the authority for these expenditures arises as an incident to the powers granted and duties imposed upon such boards by the statute in order to enable such board to properly exercise such powers, and perform such duties. Special counsel: The County Law authorizes the creation of the county office of county attorney. Where such office exists the expenditures therefor are given under a separate title (see Table 9). The expenses here included are for attorneys employed by the boards where no such office exists or for attorneys employed in addition to the regular force of the county attorney's office. 300 County Government [Part Table 8 — Expenses of Board Total Authorized clerks and assistants Emergency employees Class I... Class II.. Class III . Class IV . Class V . . State . COUNTY 1. Erie 2. Monroe. . . . 3. Westchester. Totals. Averages. . 1 . Orange 2. Chautauqua. 3. Suffolk 4. Niagara .... 5. Ulster 6. St. Lawrence. 7. Schenectady . 8. Dutchess. . . . 9. Nassau 10. Steuben $35,973 49; 29,736 39, 60,280 16| 48,747 25! 24,041 25 $18,175 06 17,554 25 23,195 46 23,491 84 9,916 62 $198,778 54; $92,333 23 $9,898 93 12,470 87 13,603 69 $35,973 49 11,991 16 $3,800 00 7,165 00 7,210 06 $18,175 06 6,058 35 1 1 . Jefferson .... 12. Broome. . . . 13. Oswego 14. Caj'uga 15. Cattaraugus. Totals , Averages. . $7,014 82 4,566 40 7,285 40 4,536 73 5,557 13 1,524 45 4,755 61 5,854 44 4,959 47 3,630 29 2,780 89 2,377 14 1,620 45 2,027 15 1,789 79 $60,280 16 4,018 68 >1,000 00 2,330 00 1,885 11 1,710 86 2,000 00 750 00 1,882 00 2,234 00 3,300 00 334 60 1,549 10'. 1,708 28, 600 00; 898 00 . 1,013 51 . $23,195 46 1,546 36 1 Audit of treasurer's accounts and installation of system of accounts. $7,053 45 CLASS $2,456 15 61 00 $ 2,517 15 1,258 57 1 . Onondaga $11,191 95 7,445 80 5,373 71 5,724 93 $6,035 00 5,150 00 2,944 58 3,424 67 CLASS $75 00 2 Albany 3. Oneida 4. Rensselaer Totals $29,736 39 7,434 09 $17,554 25 4,388 56 $75 00 Werages 75 00 CLASS $422 46 400 00 620 23 33 70 475 00 364 00 105 00 50 00 $2,470 39 308 80 IV] Tables Relative to County Finance 301 Legislative OF Supervisors :II $4,058 50 $1,348 10 381 70 1,486 21 223 35 461 65 381 85 222 87 $82 46 462 50 607 06 419 43 342 04 $52 50 $50 80 73 40 1,318 80 1,795 05 1,690 58 $209 45 92 51 295 21 74 93 7 35 1,302 52 1,838 00 283 97 1 35 51 90 50 2,517 38 3,145 44 182 85 2,157 57 671 16 89 77 666 00 173 34 222 16 81 00 138 30 1,048 35 5 00 542 96 17 83 63 25 1 233 94 93 33 970 45 125 27 714 16 3 84 82 204 90 3 776 28 $15,233 45 1,171 80 $6,820 16 568 35 $1,067 51 lis 61 $2,289 89 286 24 $2,546 67 509 33 $6,656 63 1,109 44 Traveling expenses for committee work ! Stationery, postage Telephone and and office j telegraph incidentals 1 Furniture and fixtures for supervisors' chambers Special counsel Not classified and sundries $4,187 94 $5,358 10 $620 51 $586 60 S4,528 13 1,485 14; 7,130 42 562 54 571 84 15,233 45 6,820 16^ 1,067 511 2,289 89 9,249 69* 8,475 21 704 78 j 1,930 88 4,948 77 1,580 36 147 94 1,066 60 $1,078 78 2.546 67 2,202 16 3,905 48 1,278 42 i 6,656 63 1 2,510 01 : 667 25 $35,104 99 $29,364 25 $3,103 28 $6,445 81 $9,733 091 $15,640 44 I $1,622 16 $918 67 777 55 3,661 88 $145 30 199 44 275 77 $956 65 207 40 2,358 38 $489 00 97 60 13,571 48 $4,187 94 $5,358 10 1,786 03 $620 51 206 84 $586 60 293 30 $4,528 13 2,264 06 1,395 98 II III IV V Stale 11 $777 33 $4,283 92 1,744 20 610 00 492 30 $20 70 120 00 256 15 165 69 $431 60 74 17 66 07 595 59 112 22 $891 68 187 10 $1 54 2 1,276 88 $1,485 14 495 04 $7,130 42 1,782 60 $562 54 140 63 $571 84 190 61 $1,078 78 539 39 $1,278 42 639 21 2 " Miscellaneous." So reported. 3 Not analyzed. 302 County Government [Part Table 8 — Expenses of Board COUNTY. 1. Saratoga. . . . 2. Montgomery 3. Herkimer. . . 4. Chemung. . . 5. Ontario 6. Wa>Tie 7. Clinton 8. Washington. 9. Otsego 10. Rockland . . . 11. Franklin. . . . 12. Delaware. . . 13. Fulton.. 14. Columbia. . . 15. Allegany 16. Madison. . . . 17. Livingston . . 18. Genesee. . . . 19. Chenango. . . 20. Tompkins . . . 21. Warren 22. Cortland.... Totals Averages 1 . Sullivan .... 2. Essex 3. Orleans 4. Wyoming. . . 5 Greene ' . . . . 6. Seneca 7. Tioga 8. Le'R-is 9. Schoharie. . . 10. Yates 11. Putnam 12. Schuyler 13. Hamilton. . . , Totals , Averages Authorized clerks and assistants Emergency employees $4,926 18 1,707 08 2,644 16 2,746 92 3,290 90 2,044 23 2,646 33 1,075 67 2,588 91 2,073 60 2,531 11 987 85 2,887 00 3,715 78 1,940 63 1,878 80 1,454 04 1,535 93 1,138 48 1,379 04 2,786 35 768 26 $1,200 00 1,093 33 1,037 76 800 00 2,043 30 1,228 20 1,312 50 700 00 832 50 1,500 00 530 00 960 50 965 65 1,940 10 1 , 150 00 847 25 883 22 825 00 870 00 822 53 1,500 00 450 00 CLASS $168 62 14 06 $48,747 25 2,215 78 $23,491 84 1,067 81 $182 68 91 34 $5,599 01 2,588 07 1,997 34 1,330 08 1,000 00 2,205 37 908 20 1,185 40 1,909 82 481 81 1,352 88 807 83 2,675 44 8300 00 1,527 00 823 00 1,000 00 1,000 00 668 84 500 00 425 00 557 50 355 76 992 88 400 00 1,366 64 CLASS $1,645 73 112 50 25 00 25 00 $24,041 25 1,849 33 $9,916 62 762 82 $1,808 23 452 05 1 Inspection of highway construction, 2 Reported as " printing." IV] Tables Relative to County Finance 303 Legislative OF Supervisors — concluded Traveling expenses for committee work Stationery, postage and office incidentals Telephone and telegraph Furniture and fixtures for supervisors chambers Special counsel Not classified and sundries IV $1,427 25 43 29 632 11 1,415 85 531 08 250 69 515 43 $936 17 316 61 394 54 352 85 528 80 231 52 485 40 99 16 2 1,180 14 164 75 378 30 27 35 441 58 579 60 559 75 897 89 195 46 51 51 146 62 169 25 187 69 150 27 $88 17 19 60 70 68 82'4i 72 49 $74 00 234 25 509 07 9 60 91 25 115 00 $1,200 59 $20 00 126 33 333 00 27 89 1 05 23 83 5 50 121 50 1 68 223 74 570 77 284 85 891 62 2 50 5 75 723 76 1,275 07 75 45 145 03 30 00 li9 25 102 50 10 00 548 55 15 40 400 00 185 48 133 66 361 36 150 84 31 00 98 06 496 26 140 50 10 00 4 00 184 25 60 00 33 85 30 86 19 45 290 48 269 75 243 70 358 70 27 49 $9,249 69 513 87 $8,475 21 385 23 $704 78 46 98 $1,930 88 128 72 $2,202 16 314 59 $2,510 01 251 00 V $2,431 49 $414 54 338 04 269 98 46 43 $807 25 1 386 68 $74 85 8 84 $107 25 400 00 1 50 $154 25 363 02 20 00 282 15 a 4 1,266 03 270 50 107 73 e 185 27 72 95 117 94 78 45 6 40 11 50 170 83 53 30 17 25 533 10 7 50 109 36 5 75 67 23 85 40 15 00 25 00 1,166 85 s 119 25 IG 333 50 175 00 742 50 11 12 00 12 « 513 00 13 $4,948 77 549 86 $1,580 36 143 39 $147 94 24 66 $1,066 60 177 77 $3,905 48 433 94 $667 25 333 62 » Other expenses included in audited bills paid not classified. * Inspector of highways. [Part IV] Tables Kelative to County Finance 305 TABLE 9 Officers of Certain Counties Performing Duties Elsewhere Performed by the Board of Supervisors, — Authority for Offices The county law provides for the creation of the offices of county attorney, county comptroller and county auditor. Special statutes authorize the creation of the offices of purchasing agent and superintendent of buildings in certain counties. In other counties these offices seem to have been created without authority. Work of these officers performed by members of the board or em'ployees of the board in other cotmties: In counties not having these separate offices, the work of all, except county attorney, is performed by members of the board of supervisors and the expense therefor is included under supervisors compensation (Table 7). The expense for attorneys in such counties is given under " Special Counsel " in the distribution of " Expenses of Boards of Super- visors " (Tables). 306 County Government [Part Table 9 — The Board of Supervisors Officers of Certain Counties Performing Duties Elsewhere Performed by the Board of Supervisors or its Employees Class I Clas3 II Class III Class IV Class V State county 1. Erie 2. Monroe 3. Westchester . . Totals Averages 1 . Onondaga .... 2. Albany 3. Oneida 4. Rensselaer . . . Totals Averages 1. Orange 3. Suffolk 4. Niagara 5. Ulster 6. St. Lawrence 7. Schenectady. 9. Nassau 10. Steuben 12. Broome 13. Oswego 14. Cayuga Totals Averages Total $38,319 46 25,043 90 31,967 66 12,290 88 1,146 00 $108,767 90 County attorney $14,425 88 11,369 07 16,783 97 9,912 40 1,146 00 $53,637 32 Pur- chasing agent Superin- tendent .of buildings County comp- troller $4,951 02 $4,933 74 5,346 92 2,914 06 $5,413 85 2,984 50 1,500 80 9,079 43 2,278 48 $15,560 92 100 00 $9,448 60 $14,493 28 Co\inty auditor $14,008 82 1,618 96 $15,627 78 CLASS I $6,711 30 3,993 86 3,720 72 $14,425 88 4,808 63 $4,951 02 $4,951 02 4,951 02 $4,933 74 $4,933 74 4,933 74 $10,454 90 3,553 92 $14,008 82 7,004 41 CLASS II $3,709 78 3,702 25 1,409 13 2,547 91 $11,369 07 2,842 76 $5,346 92 $5,346 92 5,346 92 $2,914 06 $2,914 06 2,914 06 $5,413 85 $5,413 85 5,413 85 $1,725 15 2,627 98 1,244 73 1,731 89 500 00 6,415 71 12,139 45 2,575 22 658 88 1,200 00 1,148 65 CLASS ! $1,725 15 , 2,627 98 ; 1,244 73 1 1,731 89 i 500 00 2,236 67 1 3,060 02 950 00 ! 658 88 1,200 00 848 65 III $1,359 28 $1,200 80 $1,618 96 $9,079 43 1,625 22 ** 300 00 •• $31,967 66 10,655 89 $16,783 97 1,525 81 $2,984 50 1,492 25 $1,500 80 750 40 $9,079 43 9,079 43 $1,618 96 1,618 96 I IV] Tables Relative to County Finance 307 Table 9 — The Board of Supervisors Officers of Certain Counties Performing Duties Elsewhere Performed by the Board of Supervisors or its Employees — conchided county 1. Saratoga. . . . 2. Montgomery 3. Herkimer . . . 4. Chemung. . . 5. Ontario 7. Clinton 10. Rockland . . . 14. Columbia. . . 16. Madison . . . . 21. Warren 22. Cortland Totals Averages 1. Sullivan 2. Essex Totals Averages Total County attorney Pur- chasing agent Superin- tendent of buildings County comp- troller County auditor $504 02 550 38 3,227 34 2,051 86 1,085 00 746 28 1,630 32 100 00 773 10 1,392 58 230 00 CLASS $504 02 550 38 948 86 2,051 86 1,085 00 746 28 1,630 32 3 IV $2,278 48 $100 00 773 10 1,392 58 230 00 $12,290 88 1,117 35 $9,912 40 991 24 $2,278 48 $100 00 2,278 48 100 00 $146 00 1,000 00 $1,146 00 573 00 $146 00 1.000 00 $1,146 00 573 00 308 County Government [Part TABLE 10 — The Board of Supervisors Character of Work — Net Cost of General Government Purpose of table: This table is a comparative statement by totals and by units of the expenditures of the year 1914 for that part of county govern- ment solely ^ under the control of the board of supervisors — the part for which that board determines the amount to be expended and the manner cf expenditure; over the expenditure of which it extends its supervisory powers; and for which expenditures payment can be made only upon its authorization. Net cost of general governvient: This item is taken from Table 21 following. It includes all expenditures for maintenance including salaries, of legislative, administrative and judicial offices, caring for criminals and depend- ants, maintaining buildings and highways, interest on administra- tive loans, and all other expenditures required in the conduct of the general government of the county, less the revenues arising for the exercise of governmental functions (see Table 21). The expenditures excluded from this item are: 1. Payments for construction of new buildings and highways, including interest on construction loans (see Table 27). 2. Payments on indebtedness (see Table 31). 3. Contributions to the government of other municipal sub- divisions and to the State (see Table 34). Payments from district and State funds: Armories are at present maintained by funds from the military district. The county treasurer is not only the custodian of these funds but through his control of purchases is responsible for the proper application thereof. During a part of the year reported the armories were maintained at the expense of the county and all expenditures for the year are treated for convenience as a part of the cost of general government. The portion paid from State funds is here deducted. 1 With a few minor and unimportant exceptions. IV] Tables Relative to County Fixaxce 309 State and county highways are maintained from funds supplied by villages (through contribution from village revenues derived from taxation), towns (through taxation) and the State (through contributions) . All expenditures are treated as a part of the cost of general government. The part paid from State funds is here deducted. Net cost to county: The amount remaining after these deductions is the amount which must be met from moneys raised by tax from the taxpayers of the county. Per capita cost: This amount is determined b}^ dividing the total cost by the population. It shows the average cost to each inhabitant of the county of the general or administrative government of 1914. Cost per $1,000 valuation: This amount is determined by dividing the total cost by the valuation of the county as fixed by the State Board of tax com- missioners. These valuations are deemed by that board to be 85.80% of the true value of the property in each case. Hence to find the cost for $1,000 of true valuation the amount given should be divided by 85.80%. For comparative purposes such computation would not increase the value of this table. Fairness for comparative purposes: The table fairly shows these comparative costs. Effect of density of population and wealth on cost of govenwient: The population per square mile and the per capita valuation are shown to enable the reader to give such weight as he deems proper to these elements which evidently directly affect the cost of government. Comments on per capita cost and cost per SI, 000 valuation: For comments on these items see Table 3. 310 County Government [Part Table lo — The Board Character of Work — Net and Per Excludes: Tax Expenses, Contributions, Consteuction of New Build Net cost of general government i Paid from District and State Funds Net cost to Main- tenance of armories Maintenance of highways Total counties Class T Class TI Class III $3,856,811 12 2,814,128 75 4,402,492 95 $165,619 60 166,918 36 104,546 14 88,348 74 10,667 47 $478,295 57 574,722 44 1,102,567 92 966,713 57 243,285 30 $643,915 17' 741,640 80' 1,207,114 06; 1,055,062 31' 253,952 77 1 1 $3,212,895 95 2,072,487 95 3 195 378 89 Class IV 3,332,570 55 994,589 12 j 2 277 508 24 Class V 740 636 35 State $15,400,592 49 j $536,100 31 $3,365,584 80 $3,901,685 11 $11,498,907 38 COUNTIES 1. Erie 2. Monroe 3. Westchester . . . $1,612,958 76 889,391 28 1,354,461 08 $96,034 23 33,408 50 36,176 87 $216,712 36 124,386 35 137,196 86 $312,746 59 157,794 85 173,373 73 Totals Averages $3,856,811 12 1,285,603 71 $165,619 60 55,206 53 $478,295 57 159,431 86 $643,915 17 214,638 39 CLASS $1,300,212 17 731,596 43 1,181.087 35 $3,212,895 95 1,070,965 32 1. Onondaga. 2. Albany . . . 3. Oneida. . . . 4. Rensselaer. Totals . . Averages $843,696 73 843,275 42 633,696 73 493,459 87 $2,814,128 75 703,532 19 $77,087 84 34,412 00 30,495 91 24,922 61 L66,918 36 46,729 59 $120,893 66 210,430 09 M34,495 36 108,903 33 $574,722 44 143,680 61 $197,981 50 244,842 09 164,991 27 133,825 94 $741,640 80 185,410 20 CLASS $645,715 23 598,433 33 468,705 46 359,633 93 $2,072,487 95 518,121 48 CLASS 1. Orange 2. Chautauqua. 3. Suffolk 4. Niagara 5. Ulster 6. St. Lawrence . . 7. Schenectady. . 8. Dutchess 9. Nassau , 10. Steuben 1 1 . Jefferson . . . . 12. Broome 13. Oswego 14. Cayuga 15. Cattaraugus. Totals. Averages . . $420 529 7211 147,934 57 291 434 39 238,469 38 264 316 96|| 190 332 69 307 045 20 257 106 28 975 578 65 210 760 55 282 898 89 265 945 09 233 180 29 185,011 25 131 949 04 $4,402 492 95 293 499 53 $14,244 06 9,558 67 6,250 99 8 5,377 38 7,295 57 4,392 58 8,023 93 5,916 46 8,357 13 19,275 83 8,686 45 7,167 09 $104,546 14 8,712 18 $165,829 89 10,265 22 65,878 34 44,110 22 96,227 35 94,305 68 89,868 04 73,645 84 45,527 05 68,444 31 147,239 50 70,717 23 49,517 41 53,913 72 27,078 12 $1,102,567 92 73,504 53 $180,073 95 19,823 89 65,878 34 50,361 21 101,604 73 101,601 25 94,260 62 81,669 77 45,527 05 74,360 77 155,596 63 89,993 06 49,517 41 62,600 17 34,245 21 $1,207,114 06 80,474 27 $240,455 77 128 110 68 225 556 05 188 108 17 162 712 23 88 731 44 212 784 58 175 436 51 »930 051 60 136,399 78 127 302 26 175 952 03 183 662 88 122 411 08 97 703 83 $3,195 378 89 213 025 26 1 From Table 21. 2 From Table 1. 3 Net cost divided by population. * From Table 4. ''Net cost divided by equalized valuation. IV] Tables Relative to County Finats^ce 311 of Supervisors Unit Costs of General Government — INGS AND Highways, Payments on Debt and Construction Interest Population 2 Per capita cost 3 Total Per square mile 1,095,252 650,397 1,297,143 989,595 314,344 489 200; 80 55 31 $2 93 3 18 2 46| 2 30, 2 35! 4,346,731 86; $2 64 Equalized Valuation Total ^ $1,143,586,249 503,006,792 1,021,982,395 624,069,574 205,994,568 $3,498,639,578 Per capita • Net cost per $1,000 valuation * SI, 044 773 i 788, 634, 655 $805: $2 81 4 12 3 12 3 65 3 60 $3 28 Number of supervisors 6 44 8 39 6 29 6 19 8 12 23 I II III IV V State 528,985 283,212 283,055 494 415 585 $2 45 2 58 4 17 $442,704,449 1 286,436,133 414,445,667 $836 1011 1464 $2 93 2 55 2 85 1,095,252 305,084 $1,143,586,249 381,195,416 489 $2 93 .$1,044 $2 81 54 1 41 2 38 3 133 44 200,298 173,666 154,157 122,276 650,397 162,599 III 246 337 127 177 $3 221 3 44 3 031 2 91 I 200 $193,117,271 132,947,413 91,538,591 85,403,517 $964 765 593 698 $3 34 4 50 5 12 4 21 $503,006,792 125.751,698 $773 $4 12 38 1 38 2 48 3 34 4 158 39 116,001 138 $2 071 $72,698,306 $627 $3 30 34 1 105,126 95 1 21 68,074,381 647 1 88 30 96,138 80 2 34 127 , 800 , 707 1,329 1 76 10 3 92,036 165 2 04 90,169,715 979 2 08 38 4 91,769 76 1 77 37,123,157 400 4 38 33 5 89,005 30 99 51,674,184 580 1 71 36 88,235 399 2 41 68,184,121 765 3 12 18 7 87,661 108 2 00 71,461,673 814 2 45 27 8 83,930 286 11 08 159,590,332 1,901 5 82 3 9 83,362 58 1 63 50,659,737 608 2 69 38 10 80,382 43 3 28 51,067,566 635 2 49 34 11 78,809 111 2 23 51.351,766 651 3 42 29 12 71,664 69 2 56 35,095,438 489 5 23 32 13 67 , 106 88 1 82 48,024,011 715 2 54 33 14 65,919 49 1 48 39,007,301 591 2 50 42 15 1 297 143 $1,021,982,395 68,132,160 437 29 86,476 80 $2 46 $788 S3 12 6 Average for class. ' Includes highway maintenance, towns and villages. 8 Includes payments from county funds. 9 $704,708.71 " Repair and maintenance of county roads." 312 County Government [Part Table lo — The Board Character of Work — Net and Per Excludes : Tax Expenses, Contributions, Construction of New Buildings COUNTY Net cost of t;eneral government Paid from District and State Funds Main- tenance of armories Maintenance of highways Total Net cost to county CLASS 1 . Saratoga .... 2. Montgomery 3. Herkimer. . . 4. Chemung . . . 5. Ontario 6. Wayne 7. Clinton 8. Washington. 9. Otsesco 10. Rockland . . . 1 1 . Franklin .... 12. Delaware. . . 13. Fulton 14. Columbia. . . 15. Allegany. . . . 16. Madison . . . . 17. Livingston. 18. Genesee 19. Chenango. . . 20. Tompkins. . . 21. Warren 22. Cortland Totals Averages 1. Sullivan 2. Essex 3. Orleans 4. Wyoming . . . 5. Greene G. Seneca 7. Tioga 8. Lewis 9. Schoharie. . . 10. Yates 11. Putnam 12. Schuyler. . . . 13. Hamilton. . . Totals Averages $200,065 77 195,743 67 252,240 95 171,158 47 183,657 17 91,963 47 149,655 64 137,778 67 183,009 41 174,002 84 1 160,151 09 97,051 73 156,013 10 178,492 42 102,383 81 127,685 99 116,618 37 106,483 91 140,465 20 114,101 92 151,988 40 81,861 64 $3,332,570 55 151,480 48 $8,993 45 10,085 17 7,398 00 7,944 94 8,077 22 4,601 00 '5,604 52 2,557 10 6.382 20 10,232 69 5,157 75 11,344 70 $88,348 74 7,362 39 $89,435 97 6 64,565 67 113,294 32 26,916 41 37,921 87 23,076 85 56,162 38 6 22,759 04 71,621 03 23,188 50 58,208 71 17,949 29 6 60,649 40 38,955 92 26,789 08 12,128 89 21,332 45 15,229 94 66,187 33 49,415 69 37,112 26 33,812 66 $966,713 57 43,941 52 $1,055,062 31 1 47,957 38 $161 636 35 121 092 83 131 548 63 136 297 12 137 658 "08 68 886 62 93 493 26 110 418 63 105 783 86 150 814 34 99 385 28 72 720 24 85 161 01 134 378 75 75 591 73 115 557 10 95 285 92 91 253 97 74 277 87 64 686 23 103 531 44 48 048 98 $2,277 508 24 103 523 10 $104,111 49 117,653 80 127,297 331 58,247 69 I 116,658 46 65,378 88 77,805 79 69,567 47 1 49,987 67: 34,799 14; 72,960 09 31,455 92 68,665 39 $994,589 12 76,508 85 $5,603 83 ' 5 ,'()63 64 $10,667 47 5,333 73 $26,268 78 22,847 97 41,891 38 4,766 18 25,964 89 11.382 39 20,640 67 20,192 81 6 8,890 72 3,872 53 6 21,120 78 4,925 00 30,521 20 $243,285 30 18,714 25 $26 268 7811 22 847 971 47 495 21 4 766 18 , 31 028 53 11 382 39 20 640 67 20 192 81 8 890 72 3 872 53 21 120 78 4 925 00 30 521 20 $2.53 952 77 19 530 21 CLASS $77,842 71 94,805 83 79,802 12 53,481 51 85,629 93 53,996 49 57,165 12 49,374 66 41,096 95 30,926 61 51,839 31 26,530 92 38,144 19 $740,636 35 56,972 02 "From Table 21. 2 From Table 1 . * Net cost divided by population. * From Table 4. IV] Tables Relative to County Finance 13 of Supervisors Unit Costs of General Government AND Highways, Payments on Debt and Construction nterest — concluded Population 2 Equalized V ALUATION Net Per 1 cost i Number capita per ! of Per cost' Per capita^ $1,000 supervisors Total square mile Total * valuation * 1 IV 61,917 71 S2 61 $33,077,136 1 $534 $488 20 1 57,567 163 2 10 34,397,926 596 352 18 2 56,356 32 2 33 41,667,393 739 313 22 3 54.662 134 2 49 38,312,663 697 356 23 4 52,286 82 2 63 42,877,818 820 318 21 5 50,179 80 1 37 33.246,744 662 207 15 6 48,230 44 1 93 17,208,870 356 543 16 7 47,778 56 2 31 23,021,442 482 479 17 8 47,216 45 2 24 27.724,886 587 381 27 9 46,873 225 3 22 46,440,839 990 324 5 10 45,717 26 2 17 18.270,917 399 544 19 11 45,575 29 1 59 23,620,771 518 307 19 12 44,534 82 1 91 20,986,374 471 405 20 13 43,658 63 3 08 29,258,244 670 459 23 14 41.412 40 1 82 25.208.465 60S 299 29 15 39,289 58 2 93 23,060,775 587 500 19 16 38,037 57 2 50 32,132,076 844 296, 17 17 37,615 74 2 42 32,598,992 888 279! 13 18 35,575 39 2 08 19,640,539 552 378 21 19 33,617 66 1 92 22,943,949 681 281 14 20 32.223 33 3 21 20,054,833 622 518 18 21 29,249 60 1 64 18,319.922 628 282 21 22 989,595 §624,069,574 28,366,799 1 415 19 44,981 55 S2 30 $634 $385 V 33,808 31 S2 32 $13,606,822 $402 • $572! 15 1 33.458 17 2 83 20,479,525 612 483 18 2 32,000 79 2 49 27,305,972 853 292 10 3 31.880 .54 1 61 22,456,067 704 229 16 4 30.214 44 2 85 15,855,452 524 543 14 5 26,972 64 2 00 18,712,291 693 288 10 6 25,624 47 2 32 15,179,815 592 391 9 7 24,&49 19 1 54 13,421,541 540 284 19 8 23,855 35 1 72 12,709,167 532 323 16 9 18,642 58 1 70, 14,262,547 765 216 9 10 14,665 62 3 53 16,921,383 1,153 308 6 11 14,004 39 1 89 9,004,284 642 295 8: 12 4,373 2 8 71 6,079,702 1,390 627 9 13 314,344 $205,994,568 15.815,731 1 1 159 12' 25,719 31 S2 35 $655 $360 * Net cost divided by equalized valuation. • Includes highway maintenance, towns and villages. ^ Includes payments from county funds. 314 County Government [Part TABLE II Character of the Work of the Board of Supervisors — Results of County Financing of 1914 Upon Tax and Revenue Funds Cash balance of all funds: The amounts inserted in this column show the increase or decrease in the cash of the county treasurer's office in transactions relative to county government for the fiscal year 1914 (see Table 14). The purpose of the computation of this table is to show the portion of this cash increase or decrease which is applicable only to specific purposes (col. 1-8) and the portion which has been added to or deducted from the general purpose funds of the county. State highway fund: Contributions are made by the State to the maintenance of the state and county highways within the county. The county treasurer merely acts as the depository, drafts being drawn upon the amounts deposited by the state highway commission. The moneys thus deposited with him are applicable only to the main- tenance of such highways. The amounts inserted under this head are determined by finding the difference between the amount paid out for such maintenance during the year and the amount deposited with the county treasurer for such purpose. Military district funds: At the present time (see Table 10) the armories of the several counties are maintained by the military district. The moneys are collected by tax from the several counties composing the district and paid to the State and by the State deposited with the county treasurer. Payments for the maintenance of the armories are made by the county treasurers under the provisions of the military law. The moneys so deposited are applicable only for such maintenance of armories and are in no part apphcable to general county purposes. The amounts inserted under this head are determined by finding the difference between the amount so deposited and the amount paid for the maintenance of armories. IV] Tables Relative to County Finance 315 County funds — cash balances: Computations from preceding columns give the increase or decrease in cash for the year for funds raised within the county and apphcable to county purposes. Gain to cash from loans and building bonds: Moneys derived from the sale of building bonds are apphcable only to the purposes for which the bonds were authorized. They are not applicable to general county purposes. As explained in the description of Table 12, there should be no balance from tax loans. Any balance from such loans represents improper and illegal procedure. Gain to cash from highway loans and bonds: The moneys derived from highway loans are applicable only to the construction of county highways or to the payment of temporary loans issued for such construction. The moneys derived from temporary loans for highways are applicable only to the construction of such county highways. None of the moneys derived from the four last named sources are properly apphcable to general purposes of the county. Tax and revenue funds — cash balances: Computations from the four preceding columns give the amount inserted in this head. These amounts show the results of the year's business upon the moneys of the county applicable to general purposes. Com7nents: It is evident that the boards of supervisors at their annual session cannot be expected to forsee with absolute accuracy the amount of money which will l^e required for the government of county for the succeeding year. Even with the best of foresight, some increase or decrease in the cash applicable to general purposes would be shown. It may further happen that a county at the close of any fiscal year finds itself with a large cash balance and the board of super- visors may intentionally take this into consideration in making their tax levy. Such condition would result in showing a decrease in the cash balance from the year's transactions. But after making all aUowances for such conditions it must be evident that in some counties of the State the balance shown in the 316 County Government [Part last column indicates a lack of care on the part of some boards of supervisors in making provision through its tax levy for the support of the government. Temporary loan to supply deficiencies: A large decrease in the cash balance for the year with no gain to cash from tax loans simply indicates that the board has applied a part of the cash remaining on hand at the end of the preceding year to the business of the current year. But if a board fails to levy sufficient taxes for the expenses of the coming year, and the county thus has insufficient funds to carry it through the business of such year, resort is almost invariably made to illegal and unauthorized loans, the increase from which appears in Table 12. Comments on specific counties: The increase in cash in Monroe county appears to be due to the fact that the taxes collected from this county were in excess of the actual amount required. In Westchester county the cost of general govern- ment was $1,354,461 08 The net revenue from taxes 1 ,074 , 154 40 Decrease in cash from this source $280 , 306 68 The net excess of contributions by county over con- tributions received by county which should have been provided for by taxation , 135,371 09 Total $415,677 77 The county paid upon its bonded debt, which should have been provided for by the tax receipts 82 , 230 00 Total $497,907 77 The county paid for interest on outstanding bonds and loans about 240,000 00 $737,907 77 Net deficiency of general funds as shown by this table 641 ,940 80 IV] Tables Relative to County Finance 31T The discrepancy appears to be due to the fact that a part of the expenses for general government (highway and armory mainte- nance) were paid from contributions, while it is evident that a large amount derived from the proceeds of the sale of bonds has been applied to the expenditures for current government. Niagara, Schenectady, Nassau and Wyoming have borrowed large sums on loans classed as '' tax loans " for purposes of con- structing buildings or county roads, for which loans there seems to be no authority in law. Hamilton county was obliged to make temporary tax loans for the maintenance of its government on account of the failure of the State to pay the taxes on State lands in this county. 318 County Government [Part Table ii —The Board Character of Work — Results of County Financing Cash Balances of All Funds i State Highway Funds Cash Balances ^ Military District Funds. Cash Balances ^ Increased Decreased Increased Decreased Increased De- creased Class I §143,405 45 266,488 75 77,616 58 67.830 24 96,031 07 $211,717 87 112,299 37 559,075 84 490,619 44 91,908 47 $158,346 00 224,275 26 430,404 02 388,821 89 92,874 67 $134,882 96 76,309 77 86,804 29 46,871 11 12,647 37 Class II ii6;772'33 18,152 21 Class III Class IV Class V Totals Net 8651,372 09 $1,465,620 99 814,248 90 §34,924 54 $1,294,811 84 1,259,887 30 8357,515 50 357,515 50 COUNTY 1. Erie $2,659 72 $90,118 51 30,530 63 37,696 86 $69,867 53 43,584 93 21,430 50 CLASS 2. Monroe S143,405 45 3. Westchester. . . 209,058 15 Totals ■SI 43, 405 45 $211,717 87 68,312 42 $158,346 008134,882 96 , 158,346 00^ 134,882 96 Net 1. Onondaga $62,957 83 203,530 92 $55,014 88 73,744 85 65,597 26 29,918 27 $25,209 21 29,032 00 14,443 97 7,624 59 CLASS 2. Albany 3. Oneida $56,386 46 55,912 91 4. Rensselaer. . . . Totals §266,488 75 154,189 38 $112,299 37 $224,275 26 224,275 26 $76,309 77 76,309 77 Net 1. Orange $79 236 85 $84 "^69 89 $11,029 68 5,465 89 CLASS 2. Chautauqua. . . $2,523 81 2,665 22 39,708 34 19,021 55 42,842 25 40,460 68 31,003 04 19,535 84 17,772 05 27,356 89 45,854 50 32,309 52 5,652 41 16,178 72 5,863 12 3. Suffolk 27,399 45 71,944 08 33,381 05 32,152 18 4. Niagara 4,412 49 3,669 12 5,379 93 6,189 41 2,962 76 5. Ulster 6. St. Lawrence. . 7. Schenectady.. . 38,248 74 8. Dutchess 20,657 66 168,954 04 42,262 55 54,934 82 28,151 16 9. Nassau 10. Steuben 5,089 48 8,596 57 11,306 83 8,441 02 8,579 02 5,682 09 1 1 . Jefferson 12. Broome 13. 0.swego 22,102 14 13,913 00 828 89 14. Cayuga 15. Cattaraugus.. . Totals $77,616 58 $559,073 84 481,459 26 $430,494 02 430,494 02 $86,804 29 86,804 29 Net 1 As shown by reports of county treasurers. See Table 14. Does not include special trust fund balances. See description of Table 41. * Receipts from State for highway maintenance less expenditures therefrom. 2 Receipts from State treasurer for maintenance of armories less expenditures therefrom. * From Table 12. i IV] Tables Relative to County Finance 319 of Supervisors OF 1914 Upon the Tax and Revenue Funds County Funds. Cash Balances Increased $147,942 41 341.007 27 125,928 06 115.030 86 142,969 75 $872,878 35 88,122 90 Decreased $192,791 79 38,852 40 263,697 59 212,641 61 76,772 06 $784,755 45 Gain to cash from tax loans and building bonds * $33,157 95 260.842 95 531,737 20 43,245 12 211,817 48 $1,080,800 70 1.080,800 70 Gain to cash from highway bonds and loans 5 $417,246 17 5,013 86 3,025 00 49,060 90 $474,345 93 474,345 93 Tax and Revenue Funds. Cash Balances Increased » $146,686 58 86,514 21 51 ,936 90 50,186 65 10,739 85 $346,064 19 Decreased $641,940 08 50,216 15 724,468 63 240,103 42 156,359 64 $1,813,087 92 1,467,023 73 I $17,591 26 130,351 15 $1,255 83 $16,335 43 130,351 15 $192,791 79 31,902 12 $417,246 17 $641,940 08 $147,942 41 $192,791 79 44,849 38 $33,157 95 33,157 95 $417,246 17 417,246 17 $146,686 58 $641,940 08 495,253 50 11 $6,249 29 247,827 18 $86,514 21 248 243 77 $5,013 86 $4,597 27 5,233 17 40,385 71 $5,233 17 33,619 23 6.766 48 $341,007 27 30'> 154 87 $38,852 40 $260,842 95 260,842 95 $5,013 86 5,013 86 $86,514 21 36,298 06 $50,216 15 __ : r- III $5,996 64 276 86 $5,996 64 276 86 "$12,308 89 $t,975 22 49,918 00 $3,025 00 $4,308 67 57,335 02 8 107,253 02 5 792 08 5,792 08 2 928 57 7,177 57 99,044 29 422 00 365,200 12 4,249 00 35,981 92 4,508 58 516,382 11 19,995 14 17,676 89 12,148 47 63,062 37 4,086 58 151,181 99 19,995 14 17,676 89 7,148 47 5,000 00 19 313 53 19,313 53 21,512 70 1,009 92 21 512 70 1 009 92 $125,928 06 $263,697 59 137,769 53 $531,737 20 531,737 20 $3,025 00 3,025 00 $51,936 90 $724,468 63 672.531 73 — - s From Table 13. * Surplus to tax and revenue funds from year's business. ^ Deficiency in tax and revenue receipts of the year. 8 $143,752.77 expended from general funds for new buildings. 320 County Government [Part Table ii —The Board Character of Work — Results of County Financing 1 . Saratoga 2. Montgomery 3. Herkimer. . . 4. Chemung. . . 5. Ontario Wayne Clinton Washington . Otsego Rockland. . . Franklin . . Delaware . Fulton. . . Columbia . Allegany . , Madison . . . Livingston . Genesee. . . Chenango. . Tompkins . Warren . . Cortland . Net. Totals . C.\SH B.\LANCES OF AlL Funds ' Increased Decreased $11,554 26 1,715 18 9,294 54 2,696 39 37,796 71 ■'4;773'i6 $67,830 24 State Highway Funds Cash Balances 2 Increased Decreased 86,915 13 88,236 60 66,774 28 20,749 97 31,991 68 48,560 35 14,328 01 40,537 73 71,911 39 2,313 99 16,911 51 3,444 10 33,420 49 2,807 13 26,958 24 14,758 -84 $490,619 44 422,789 20 $16,772 33 $16,772 33 Military District Funds. Cash Balances 3 Increased De- creased $40,955 97 36,405 87 73.504 32 14,133 88 11,036 87 4,116 85 38,127 38 18,344 04 38,716 03 25,922 08 4,725 51 1,214 40 13,390 99 5,491 79 18 80 4,247 45 1,049 94 29,112 33 2,147 69 19,052 26 7,107 44 $388,821 89 372,049 56 $5,041 51 4,875 61 1,335 65 7,151 79 5,998 64 5,012 68 4,818 52 2,948 04 1,684 16 971 95 3,924 67 3,107 89 $46,871 11 46,871 11 CLASS 1 Sullivan $2,947 38 3,222 24 40,163 65 $10,443 78 CLASS 2 Essex ... $12,287 03 3 Orleans 28,361 38 347 86 1.964 89 5,172 39 10,075 67 $5,696 05 4. Wyoming 5 Greene .... $4,192 91 9,272 68 6,951 32 77,576 09 7 Tioga 5,943 57 16,997 76 "4, 167 19 8 Lew-is 9 Schoharie 5,535 48 3,834 35 670 72 10 Yates 13,361 19 1,697 99 1 1 Putnam 5,020 78 2,505 00 28,312 20 12. Schuyler 13 Hamilton 1,966 39 2,925 85 Totals Net $96,031 07 4,122 60 $91,908 47 $18,152 21 $92,874 67 74,722 46 $12,647 37 12,647 37 1 As shown by reports of county treasurers. See Table 14. 2 Receipts from State for highway maintenance less expenditures therefrom. 3 Receipts from State treasurer for maintenance of armories less expenditures therefrom. « From Table 12. IV] Tables Relative to County Finance 321 of Supervisors OF 1914 Upon the Tax and Revenue Funds — concluded CoTJWTY Funds. Cash Balances Increased Decre"V8ed Gain to cash from tax loans and building bonds * Gain to cash from highway bonds and loans ' Tax and Revenue Funds. Cash Balances Increased • Decreased ^ IV $28,999 33 $907 641 $49,060 90 $20,969 21 8 56,706 34 $56,706 34 5,394 39 $5,394 39 13.767 88 26,953 45 2,808 79 16,576 67 26,953 45 15.671 11 15,671 11 10,432 97 996 65 6,640 22 15,057 15 48,937 35 10,432 97 996 65 6,640 22 15,057 15 48,937 35 12,335 89 12,335 89 2.071 54 7,445 19 3,683 81 5,755 35 7,445 19 8,188 18 8,188 18 1,970 63 803 35 5,823 10 37,815 51 35,844 88 803 35 5,823 10 4,308 16 659 44 11,013 87 7,651 40 4,308 16 659 44 11,013 87 7,651 40 $115,030 86 $212,641 61 97,610 75 $43,245 12 43,245 12 $49,060 90 49.060 90 $50,186 65 $240,103 42 189,916 77 V $7,496 40 $14,000 00 $6,503 60 15,509 27 17,498 32 5,459 23 14,259 11 5,219 00 $15,509 27 17,498 32 4,540 77 10.000 00 14,259 11 82,748 48 87.967 48 4,132 10 $4,132 10 21,164 95 21,164 95 3,643 80 6,206 20 9.850 00 2,136 36 2,136 36 8,340 41 8,340 41 4,471 39 4,471 39 31,238 05 90,000 00 58.761 95 $142,969 75 $76,772 06 $211 .817 48 $10,739 85 $156,359 64 145.619 79 66,197 69 211.817 48 » From Table 13. ' Surplus to tax and revenue funds from year's business. ^ Deficiency in tax and revenue receipts of the year. 8 $56,940.01 expended for construction of buildings from general funds. 11 Part IV] Tables Relative to County Finance 323 TABLE 12 Gain to Cash from Temporary Tax Loans — Unexpended Cash FROM Proceeds of Building Bonds Authority to make temporary loans for general purposes (tax loans) : Counties are prohibited by section 5 of the General Municipal Law from borrowing money " on temporary loan, except in antici- pation of the taxes of the current year and for purposes for which such taxes are levied." Taxes are levied during November or December, but the collectors do not make payment to the county treasurer until subsequent to February 1st. The statute permits temporary tax loans during the intervening period. The same section provides that " such loans shall always be made payable within eight months." The gains to cash from tax loans shown by this table indicate the issue of wholly unauthorized loans — a practice until recently quite universal in counties of the State. Purpose of table: This portion of the table shows the gain to cash from these unauthorized loans. Proceeds of building bonds not available for general county puf poses: Where bonds are issued for the construction of buildings, the moneys derived therefrom must be kept intact for the purpose of their issue. Such moneys are not available for general county purposes. Purpose of table: The purpose of this portion of the table is to show the amount of cash derived during the year from bond issues and held by the treasurers of the several counties indicated for such specific purposes. 324 County Government [Part Table Receipts from Temporary Tax Loans in Excess of Loans Total gain to cash 1. Erie 3. Westchester. Totals 1. Onondaga. . . 2. Albany 4. Rensselaer. . Totals 3. Suffolk 4. Niagara. . . . 6. St. Lawrence 7. Schenectady. 8. Dutchess . . . 9. Nassau 12. Broome Totals 1. Saratoga. . . . 4. Chemung . . . 13. Fulton 16. Madison. . . . Totals 1. Sullivan. . . . 4. Wyoming. . . 6. Seneca 9. Schoharie. . . 13. Hamilton. . . Totals State $1,255 S3 31,902 12 $33,157 95 $6,249 29 247,827 18 6,766 48 $260,842 95 $4 975 221 49 918 OOl 7 177 57 99 044 29 422 00 365 200 12 5 000 00 $531 737 20 $907 64 2,808 79 3,683 81 35,844 88 $43,245 12 $14,000 00 10,000 00 87,967 48 9,850 00 90,000 00 $211,817 48 $1,080,800 70 Negotiated CLASS $34,111 97 1,023,623 83 $1,057,735 CLASS $350,000 00 167,959 00 200,295 36 $718 254 36 CLASS $53 500 15 180 22 213 5 030 801 365 000 00 48 06 00 $474 696 69 CLASS $3 000 00 $3 000 00 CLASS $34,000 00 10,000 00 90,000 00 $134,000 00 $2,387,686 85 1 Tax deficiency bonds. IV] Tables Relative to County Finance 325 12 Paid — Unexpended Cash from Proceeds of Building Bonds Temporary Tax Loans Paid Gain to cash Issued Building Bonds New buildings paid for Gain to cash $32,856 14 1,006,510 00 $1,039,366 14 $1,255 83 17,113 83 $18,369 66 1 $82,772 06 1 $67,983 77 1 $14,788 29 $82; 772 06 $67,983 77 $14,788 29 n $343,750 71 112,500 00 193,528 88 $649,779 59 $6,249 29 55,459 00 6,766 48 $68,474 77 $300,000 00 $107,631 82 $192,368 18 $300,000 00 $107,631 82 $192,368 18 III $3,582 15 $49,918 00 147,446 16 22,379 48 69,528 49 32,583 84 422 00 143,836 57 5,000 00 $242,936 28 $231,760 41 $50,000 00 $45,024 78 $4,975 22 31,000 00 130,000 00 23,822 43 63,539 55 7,177 57 66,460 45 275,000 GO 53.636 45 221,363 55 $486,000 00 ■ $186,023 21 $299,976 79 IV $3,000 00 $3,000 00 $30,000 00 12,495 00 15,000 00 75,000 00 $29,092 36 9,686 21 14,316 19 39,155 12 $907 64 2,808 79 683 81 35,844 88 $132,495 00 $92,249 88 $40,245 12 V $20 000 00 $14,000 00 10,000 00 $102,000 00 30,000 00 $14,032 52 20,150 00 $87,967 48 9,850 00 90,000 00 $20,000 00 $114,000 00 $132,000 00 $34,182 52 $97,817 48 $1,952,082 01 $435,604 84 $1,133,267 06 $488,071 20 $645,195 86 [Part IV] Tables Eelative to County Finance 327 TABLE 13 Receipts from Highway Bonds and Loans in Excess of Loans Paid and Expenditures for Highway Construction Construction of county highways: Where county highways (not county roads, see Highway Law) are in process of construction the county treasurer is authorized to borrow on temporary loans to meet drafts of the State Highway Commission. These loans are paid either from the proceeds of highway bonds or from taxes. The expense of construction may be paid from the proceeds of either these loans or from highway bonds. Purpose of table: Any surplus from either source in the treasurer's hands is applicable only to such construction. In the four counties named in this table there was such surplus. 328 County Government [Part Table Receipts from Highway Bonds and Loans in Excess of Net gain to cash i ■ S-417.246 17[ Bonds issued CLASS $507,985 00 2. Albany $5,013 86^ ! $3,025 00| CLASS $89,750 OO 3. Suffolk CLASS 1. Saratoga $49,060 90 j CLASS $50,000 00 State $474,345 93 $647,735 00 I IV] Tables Relative to County Finance 329 13 Loans Paid and Expenditures for Highway Construction Receipts Loans negotiated Total I $31,409 00 $539,394 00 11 $5,150 13 $95,900 13 III $9,625 00 $9,625 00 IV $28,469 13 $78,469 13 $74,653 26 $723,388 261 Expenditures Loans paid Highway construction $6,600 00 1 $18,000 00 $34,415 00 $11,408 23 $214,627 33 Total $90,886 271 $90,886 2711 2 $6,600 00; 1 3 $29,408 23 $249,042 33 [Part IV] Tables Relative to County Finance 331 TABLE 14 Net Results of County Financing, 1914 — Payment of Expenditures from Tax Receipts So far as the expenses of county government are met by the county, the moneys therefor must be ultimately derived from taxa- tion. It is the purpose of this table to show the net amount available for county purposes from the taxes of the fiscal year 1914, and the difference between this amount and the total expenditures of the year. Net receipts from taxes: The amount here entered is the gross receipts from taxes less the expenditures incurred in the collection thereof. (See Table 15.) Refunds and reimbursements — advances and losses: During the course of the year's business, amounts, usually small, will be received by the treasurer on account of errors of preceding years and from deposits subject to subsequent reimbursement to the depositor. On the other hand the county treasurer will be called upon to pay, under certain general or specific statutes certain amounts which are later to be repaid to the county funds. Such refunds and reimbursements are added to the receipts from taxes, and the advances and losses are deducted from the receipts from taxes to show the amount available for county purposes. Deficiency or surplus: The last column of this table shows the total amount of expendi- tures met from county funds as per Tab'e 20. As shown in the description of Table 11, the amount raised by taxes will never be exactly the amount required for the maintenance of county government. If it is less than the amount required to meet the expenditures the deficiency must be met from the surplus cash in the hands of the treasurer at the beginning of the fiscal year. If it is greater than the amount required to meet the expenditures, the excess will be added to such surplus at the beginning of the year. Columns 5 and 6 show the amounts of such deficiencies or surpluses. 332 County Government [Part Table 14 — Net results The Payment of Expenditures Net receipts from taxes i Refunds and reimbursements Class I $4,294,795 46 3,261,197 00 4,346.638 92 3,362,474 51 1,024,622 51 Add Class II $3 i29 17 Class III 730 93 Class IV 19 196 36 Class V 1 294 30 State $16,289,728 40 * $12 124 33 COUNTY 1. Erie 2. Monroe 3. Westchester Totals 1. Onondaga 2. Albany 3. Oneida 4. Rensselaer Totals 1. Orange 2. Chautauqua 3. Suffolk 4. Niagara 5. Ulster 6. St. Lawrence 7. Schenectady 8. Dutchess 9. Nassau 10. Steuben 11. Jefferson 12. Broome 13. Oswego 14. Cayuga 15. Cattaraugus Totals 1 From Table 15. 2 From Table 19. CLASS $1,976,589 49 1,244,051 57 1,074,154 40 $5,280 57 813 94 $4,294,795 46 $6,094 51 CLASS $1 233 533 44 782 924 79 $439 03 712 775 38 191 84 531 963 39 2,498 30 $3 261 197 00 $3,129 17 CLASS $392,014 05 229,302 72 371,827 20 436,963 95 298,931 10 166,996 37 293,672 70 268,880 12 538,765 84 215,981 49 221,777 98 254,531 27 304,567 73 207,446 23 144,980 17 $37 45 81 83 37 2,916 95 8 85 22 44 285 15 15 85 16 $4,346,638 92 $3,440 33 IV] Tables Relative to County Finance 333 of County Financing, 19 14 FROM Tax Receipts Advances and losses 2 Available for county purposes Deficiency met from cash balance at beginning of the year » Surplus added to cash balance at beginning of the year » Net expenditure as per Table 20 Deduct $12,226 43 $4,282,569 03 3,264,326 17 4,347,369 85 3,381,670 87 1,025,916 81 Add $68,312 42 Deduct $4,350,881 45 3,110,136 79 4,828,827 11 3,804,582 82 1,021,794 21 I $154,189 38 II 481,457 26 422,911 95 III IV 4,122 60 V $16,301,852 73 $4 814.369 65 $17,116,222 38 State $18 320 94 $$1,958,268 55 1,249,332 14 1,074,968 34 $2,659 72 209 ,058' 15 $143,405 45 $18,320 94 $4,282,569 03 ===== $211,717 87 $143,405 45 $1,960,928 27 1,105,926 69 1,284,026 49 $4,350,881 45 III $2,382 16 74 59 13 33 239 32 $2,709 40 $1,233,533 44 783,363 82 712,967 22 534,461 69 $62,957 83 203,530 92 $56,386 46 55,912 91 $3,264,326 17 $112,299 37 $266,488 75 'See Table 11. * Net amount. $392,051 50 229,303 53 369,445 04 436,963 95 298,931 10 166,921 78 293,756 07 271,797 07 538,774 69 215,968 16 221,800 42 254,816 42 304,567 88 207,206 91 145,065 33 $4,347,369 85 $79,236 85 27,399 45 71,944 08 33,381 05 32,152 18 20,657 66 168,954 04 42,262 55 54,934 82 28,151 16 $559,073 84 $2,523 81 38,248 74 22,102 14 13,913 00 828 89 $77,616 58 $1,170,575 61 579,832 90 769,353 68 590,374 60 $3,110,136 79 $471 288 35 226 779 72 396 844 49 508 908 03 332 312 15 199 073 96 255 507 33 292 454 73 707 728 73 258 230 71 276 735 24 282 967 58 282 465 74 193 293 91 144 236 44 $4,828 827 11 334 County Government [Part Table 14 — Net results The Payment of Expenditures COUNTY Net receipts from taxes i 1. Saratoga. . . . 2. Montgomery 3. Herkimer. . . 4. Chemung. . . 5. Ontario 6. Wayne 7. Clinton 8. Washington. 9. Otsego 10. Rockland.... 11. Franklin. . . . 12. Delaware. . . . 13. Fidton. 14. Columbia. . . 15. Allegany . . . . 16. Madison. . . . 17. Livingston. . 18. Genesee 19. Chenango. . . 20. Tompkins . . . 21. Warren 22. Cortland Totals 1 . Sullivan 2. Essex 3. Orleans. . . . , 4. Wyoming. . . 5. Greene 6. Seneca , 7. Tioga 8. Lewis 9. Schoharie. . . 10. Yates 11. Putnam 12. Schuyler . . . . 13. Hamilton — Totals Refunds and reimbursements $203,480 01 206,317 83 203,537 09 188,801 75 192,796 83 131,869 52 121,364 64 158,921 00 164,858 17 210,186 43 136,763 21 121,447 31 155,348 69 211,964 54 106,819 07 165,933 77 144,687 59 89,194 03 108,866 75 103,385 26 146,849 09 89,081 93 $3,362,474 51 $108,413 47 127,109 21 115,913 53 83,190 47 125,155 59 80,666 79 93,952 28 49,280 31 53,126 57 42,704 49 94,404 63 41,274 11 9,431 06 $1,024,622 51 Add CLASS $655 17 335 22 31 51 96 70 29 80 23 25 181 86 34 50 480 00 6 16,850 59 76 65 799 86 42 45 54 00 $19,691 56 CLASS $14 70 1,027 50 203 00 49 10 $1,294 30 1 From Table 15. 2 From Table 19. 3 See Table 11. IV] Tables Relative to County Finance 335 of County Financing, 19 14 FROM Tax Receipts — concluded Advances and losses 2 Deduct IV $88 64 24 25 238 24 144 07 $495 20 Available for county purposes Deficiency met from cash balance at beginning of the year ^ $203,391 37 206,973 00 203,537 09 189,136 97 192,828 34 131,845 27 121,461 34 158,682 76 164,858 17 210,186 43 136,793 01 121,470 56 155,530 55 211,964 54 106,675 00 165,968 27 145,167 59 106,044 62 108,943 40 104,185 12 146,891 54 89,135 93 $3,381,670 87 Add Surplus added to cash balance at beginning of the year 3 33,420 49 2,936 95 '26,958 24 14,758 84 $490,742 79 Deduct Net expenditure as per Table 20 $6,915 13 88,236 60 66,774 28 20,843 40 31,991 68 $11,554 26 48,460 35 14,328 01 40,537 73 1,715 78 71,911 39 9,294 54 2,313 99 16,911 61 2,696 39 4 37,796 71 3.444 10 4,773 li $67,830 84 $210,306 50 295,209 60 270,311 37 209,980 37 224,820 02 120,291 01 169,921 69 173,010 77 205,395 90 208,470 65 208,704 40 112.176 02 157,844 54 228,876 15 103,978 61 37,796 71 148,611 69 101,044 62 142,363 89 107,122 07 173,849 78 103,894 77 $3,804,582 82 $108,413 47 127,109 21 115,928 23 84,217 97 125,358 59 80,715 89 93,952 28 49,280 31 53,126 57 42,704 49 94,404 63 41,274 11 9,431 06 $1,025,916 81 $2,947 38 3,222 24 5 40,163 55 9 272 68 5,943 16,997 57 76 13 361 19 $91,908 47 $4,192 91 77,576 09 5,535 48 3,834 35 1,966 39 2,925 85 $96,031 07 $111,360 85 130,331 45 115,928 23 80,025 06 134,631 27 3,139 80 99,895 85 66,278 07 47,591 09 38,870 14 107,765 82 39,307 72 6,505 21 $1,021,794 21 * Error in computation of report, $103.28. * Error in computation of report, $10.00. 6 "Checks Supt. of Poor $1,834.76; cash $14,422.' previously entered on treasurer's books. cash $592.87." Probably amounts not 336 County Government [Part TABLE 15 Results of County Financing, 1914 — Net Receipts from Taxes Taxes of the current year: The amounts included under this title are the amounts received by the treasurer from the county taxes levied in 1913. It will be seen from Table 20 that the net expenditures for general government in the several counties of the State during the fiscal year of 1914 were $15,045,440.32. This table shows that the gross receipts from the taxes of the current year amounted to $16,664,138.81. The receipts from taxes would indicate that prac- tically $1,500,000 was raised by tax to be applied to the cost of county improvements. Taxes of prior years: Under the procedure for the collection of taxes as given in the Tax Law, it becomes the duty of the county treasurer to collect the taxes returned to him as unpaid by the collectors of the several towns. The amount included in this title is the amount so collected. Returned school taxes: Under the provisions of the Education Law the county treasurer is compelled to pay to the collector or treasurer of the several school districts, from county funds, the amount of the taxes uncollected from the taxpayers of the school district. The county is reimbursed either by direct payment from such delinquent taxpayers to the county treasurer (the amount of which is shown in this column) or by the levy of such unpaid taxes upon the property of the delin- quent taxpayers. The amount received from taxes of the current year includes the amounts so relevied in 1913. Tax expenditures: Most of the expenditures for the collection of taxes are met by funds collected from the taxpayers through fees, or by payments from town funds. The expenditures included under this head are those met from county funds. IV] Tables Relative to County Finance 337 Tax commissioners' meetings: The tax commissioners are required by law to hold biennial meet- ings in each county for purposes of information and instruction. The compensation of the supervisors and assessors attending such meetings is by law made a county charge. Equalization commission: Usually the equaUzation of the assessments of the various towns is made by the board of supervisors, but the Tax Law provides for the creation of a special commission of equalization in any county. Some counties have availed themselves of this provision. There has been included under this title, certain extraordinary expenses arising through appeals and other procedure in determining the proper equalization of the assessments of 1913. Tax blanks, etc.: The statute requires that the county shall furnish the collectors blank forms of receipts for payments by taxpayers, and in many counties assessment rolls and other tax b'anks are furnished at the expense of the county. County treasurers' expenses in the collection of returned taxes: In his procedure in the collection of returned taxes the county treasurer will incur expenses for descriptions, advertising, etc. This amount in part will be met by fees collected from the delinquent taxpayers included in this table in the amounts received from taxes of prior years. It will be seen that the total receipts of county treasurers from taxes of prior years aggregated $151,257.68, while the expenses of the treasurers in making such collections aggregate $94,717.59. Returned school taxes: As stated above, the county treasurer is obliged to pay from county funds to school collectors or treasurers the uncollected school taxes of the district. The amount so paid is included in this column. Taxes refunded: The Tax Law and the County Law provide for the refund by the county of taxes erroneously levied. The amounts so refunded are included in this c-'lumn. 338 County Government [Part Table 15 — Results of Net Receipts Tax Receipts Taxes of the current year Taxes of prior years Returned school taxes collected Total Tax commis- sioners' meetings i Class I $4,334,781 15 3,311,444 18 4,558,084 15 3,438,756 39 1,021,072 94 $46,276 56 17,500 65 38,218 69 14,911 71 34,350 07 $2,025 44 2,479 70 26,536 90 6,758 12 2,223 52 $4,383,083 15 3,331,424 53 4,622,839 74 3,460,426 22 1,057,646 53 $1,317 64 Class II 1,312 90 Class III 3,171 26 Class IV 6,175 00 Class V 2,600 66 State $16,664,138 81 $151,257 68 $40,023 68 $16,855,420 17 $14,577 46 COUNTY 1. Erie 2. Monroe 3. Westchester. . Totals Averages 1. Onondaga. . . . 2. Albany 3. Oneida 4. Rensselaer. . . Totals Averages 1 . Orange 2. Chautauqua. . 3. Suffolk 4. Niagara 5. Ulster 6. St. Lawrence. 7. Schenectady. . 8. Dutchess. . . . 9. Nassau 10. Steuben 11. Jefferson 12. Broome 13. Oswego 14. Cayuga 15. Cattaraugus. Totals Averages iFrom Table 16. ■'From Table 17. $1,992,162 75 1,263,494 03 1,079,124 37 $45,4-4 06 822 50 $1,702 74 322 70 $2,039,319 55 1,264,639 23 1,079,124 37 CLASS $734 88 338 56 244 20 $4,334,781 15 1,444,927 05 $46,276 56 23,138 28 $2,025 44 1,012 72 $4,383,083 15 1,461,027 72 $1,317 64 439 21 $1,246,158 59 812,573 10 719,010 25 533,702 24 $2,759 66 4,203 61 954 75 9,582 63 $47 81 374 04 $1,248,966 06 817,150 75 719,965 00 2,057 85 545,342 72 $3,311,444 18 827,861 04 $17,500 65 4,375 15 $2,479 70 826 56 $3,331,424 53 832,856 13 CLASS $431 90 881 00 $1,312 90 656 45 CLASS $394,481 04 233,404 45 404,382 36 437,237 73 303,525 64 170,768 14 301,071 22 272,201 74 676,754 08 219,531 90 223,141 17 257,707 85 306,717 70 210,001 94 147,157 19 $4,558,084 15 303,872 28 $1,109 82 29,067 27 3,880 54 445 23 171 54 898 16 1,649 22 429 54 209 38 3 354 19 $38,218 69 3,474 42 $947 72 704 19 5,767 30 283 65 2,522 49 200 44 1,699 72 259 30 12,732 84 348 90 396 41 73 68 534 19 66 07 $26,536 90 1,895 49 $395,428 76 235,218 46 439,216 93 441,401 92 306,048 13 171,413 81 302,942 48 273,359 20 691,136 14 220,310 34 223,537 58 257,990 91 307,251 89 210,071 81 147,511 38 $4,622,839 74 308,189 31 $246 56 611 60 418 12 17 12 1,259 14 6 08 355 59 257 05 $3,171 26 396 40 IV] Tables Relative to County Finance 339 County Financing, 19 14 FROM Taxes Tax Expenditures Returned school taxes advanced Taxes refunded Total Net receipts from taxes Equali- zation commis- sion 2 Tax blanks 2 County treasurer's expenses in collection of returned taxes 3 $3,292 56 1,056 92 765 84 21,155 74 1,025 62 $1,992 65 711 00 3,864 94 3,569 57 1,562 48 $16,764 41 28,454 16 37,633 84 9,100 57 2,764 61 $51,876 88 20,444 54 224,048 39 49,162 42 24,069 65 $13,043 55 18,248 01 6,716 55 8,788 41 1,001 00 $88,287 69 70,227 53 276,200 82 97,951 71 33,024 02 $4,294,795 46 3,261,197 00 4,346,638 92 3,362,474 51 1,024,622 51 I II III IV V $27,296 68 $11,700 64 $94,717 59 $369,601 88 $47,797 52 $565,691 77 $16,289,728 40 State $1,258 00 $11,590 76 5,173 65 $41,295 05 10,581 83 $7,851 37 1,201 06 3,991 12 $62,730 06 20,587 66 4,969 97 $1,976,589 49 1,244,051 57 1,074,154 40 $3,292 56 $734 65 $3,292 56 3,292 56 $1,992 65 996 32 $16,766 41 8,382 20 $51,876 88 25,938 44 $13,043 55 4,347 85 $88,287 69 29,429 23 $4,294,795 46 1,431,598 49 II $5,193 75 17,773 89 1,168 50 4,318 02 $8,811 58 1,526 49 3,981 36 6,125 11 $995 39 14,745 58 1,001 84 1,505 20 $15,432 62 34,225 96 7,189 62 13,379 33 $180 00 $156 92 900 00 531 00 $1,056 92 528 46 $711 00 355 50 $28,454 16 7,113 54 $20,444 54 5,111 13 $18,248 01 4,562 00 $70,227 53 17,556 88 $1,233,533 44 782,924 79 712,775 38 531,963 39 $3,261,197 00 815,299 25 III $369 75 110 68 1,417 36 464 75 4 10 $2 57 2,299 04 15,142 40 2,439 30 $765 84 801 83 391 89 582 00 12,641 82 974 80 149 90 685 88 487 00 71 05 220 00 720 25 554 77 967 64 $37,633 84 2,894 91 $765 84 765 84 $3,864 94 429 43 $2,842 89 3,120 32 48,901 67 856 45 6,501 33 $199 50 385 70 1,162 46 430 91 3,592 19 6,893 72 3,377 86 137,619 86 1,573 91 23 42 1,984 17 101 10 1,604 50 521 00 1,502 89 2,074 19 2,654 26 1,333 13 1,203 72 29 68 123 98 29 90 17 43 102 80 $224,048 39 14,936 55 $6,716 55 479 75 ==^==== ^— ^ — ^- $3,414 71 $392,014 05 5,915 74 229,302 72 67,389 73 371,827 20 4,437 97 436,963 95 7,117 03 298,931 10 4,417 03 166,996 37 9,269 78 29 ,672 70 4,479 08 268,880 12 152,370 30 538,765 84 4,328 85 215,981 49 1,759 60 221,777 98 3,459 64 254,531 27 2,684 16 304,567 73 2,625 58 207,446 23 2,531 21 144,980 17 $276,200 82 $4,346,638 92 18,413 39 289,775 93 s From Table 18. 340 County Government [Pali; Table 15 — Results of Net Receipts COUNTY Tax Receipts Taxes of the current year Taxes of prior yeara Returned school taxes collected Total 1 . Saratoga . . . . 2. Montgomery 3. Herkimer. . . 4. Chemung. . . 5. Ontario 6. Wayne 7. Clinton 8. Washington. 9. Otsego 10. Rockland. . . 11. Franklin 12. Delaware. . . 13. Fulton 14. Columbia. . . 15. AUegany. . . . 16. Madison. . . . 17. Livingston. . 18. Genesee 19. Chenango. . . 20. Tompkins. . . 21. Warren 22. Cortland. ... Totals Averages 1. Sullivan. . . . 2. Essex 3. Orleans 4. Wyoming. . . 5. Greene 6. Seneca 7. Tioga 8. Lewis 9. Schoharie. . . 10. Yates 1 1 . Putnam 12. Schuyler 13. Hamilton. . . Totals Averages $207,512 03 209,462 89 231,731 13 192,953 34 195,156 17 133,035 16 122,395 87 160,813 98 165,660 58 213,835 12 144,575 09 123,237 07 155,738 63 214,789 33 107,908 35 168,648 55 145,619 28 89,504 94 110,202 41 104,978 91 151,575 55 89,422 01 $3,438,756 39 1156,307 10 $323 91 391 24 84 93 247 54 ,747 95 2,913 92 88 00 100 31 561 04 171 72 281 15 $14,911 71 1,355 61 $107 83 60 79 178 63 32 89 19 29 1,840 34 101 80 85 14 2,077 60 74 80 183 07 787 98 244 77 82 66 661 74 130 34 28 20 17 $6,758 12 375 45 $207,943 77 209,523 68 231,909 76 193,344 58 195,189 06 133,054 45 124,321 44 161,163 32 165,745 72 225,660 67 144,649 89 123,420 14 158,652 55 215,665 31 108,153 12 168,831 52 146,842 06 89,635 28 110,374 13 105,328 34 151,575 55 89,442 18 $3,460,426 22 157,292 10 $111,855 76 142,428 08 116,479 17 83,038 84 129,418 90 80,666 79 94,567 71 51,764 76 53,920 70 42,704 49 95,639 13 42,200 81 * 23.6 12 20 $1,021,072 94 78,544 61 $109 26 700 41 104 71 173 87 14 00 6 33,247 82 $34,350 07 5,725 01 $635 34 92 52 244 32 454 42 90 56 161 77 527 29 17 30 $2,223 52 277 94 Tax commis- sioners' meetings ■ CLASS $196 00 554 40 24 90 453 94 53 76 345 OS 580 OS 771 06 42 56 533 84 428 78 348 24 6 64 316 34 377 64 79 96 448 20 602 58 11 00 $6,175 00 325 00 $112,490 10 142,520 60 116,832 75 83,739 25 129,873 32 80,666 79 94,658 27 52,031 24 53,920 70 42,704 49 96,340 29 42,232 11 9,635 62 $1,057,646 53 81,357 42 CLASS $451 66 702 98 24 24 '435' 20 367 32 458 68 160 58 $2,600 66 288 74 1 From Table 16. 2 From Table 17. 3 From Table 18. IV] Tables Relative to County Finance 341 County Financing, 19 14 FROM Taxes — concluded Tax Expenditures Equali- zation commis- sion 2 Tax blanks 2 County treasurer's expenses in collection of returned taxes 2 Returned school taxes advanced Taxes refunded Total Net receipts from taxes IV $111 50 204 42 175 00 $3,000 36 498 93 8,664 06 2,481 35 172 36 579 50 1,718 95 418 69 21 51 11,927 73 6,888 41 1.539 59 1.623 57 1.403 04 792 41 1,121 82 1,210 21 342 62 503 77 219 51 3,922 13 111 90 $1,351 90 2,306 50 780 68 26 61 189 44 446 30 14 26 844 15 55 97 491 91 192 93 4 46 1,332 05 228 38 200 20 49 10 34 38 18 67 250 20 22 07 38 25 $4,463 76 3,205 85 28,372 67 4,542 83 2,392 23 1.184 93 2,956 50 2,242 32 887 55 15,474 24 7,886 68 1,972 83 3.303 86 3.700 77 1,334 05 2,897 75 2,154 47 441 25 1,507 38 1,943 08 4,726 46 360 25 $203,480 01 206,317 83 203,537 09 188,801 75 192,796 83 131,869 52 121,364 64 158,921 00 164,858 17 210,186 43 136,763 21 121,447 31 155,348 69 211,964 54 106,819 07 165,933 77 144,687 59 89,194 03 108,866 75 103,385 26 146,849 09 89,081 93 «$18 196 19 $2 34 2.009 97 399 30 105 37 878 21 63 05 39 01 2,744 98 190 55 986 64 336 35 357 06 271 50 , 1 500 00 569 35 273 05 1,074 49 263 74 61 75 336 00 268 50 305 2i 372 50 1 269 00 60 00 163 50 237 35 $21 5 155 74 288 93 $3,569 57 274 58 $9,100 57 650 04 $49,162 42 2,234 64 $8,788 41 399 47 $97,951 71 4,452 35 $3,362,474 51 152,839 75 $348 40 318 65 332 33 $401 16 489 63 $2,793 11 13,900 13 389 33 370 28 3,191 90 $83 30 $4,077 63 15,411 39 919 22 548 78 4,717 73 $108,413 47 127,109 21 115,913 53 83,190 47 125,155 59 80,666 79 93,952 28 49,280 31 53,126 57 42,704 49 94,404 63 41,274 11 9,431 06 1 2 173 32 7 10 34 25 3 171 40 131 38 4 $925 66 5 6 366 00 636 98 333 77 1,356 42 220 64 6 22 49 59 68 81 705 99 2.750 93 794 13 7 100 62 240 00 46 00 8 9 10 180 10 97 00 337 50 26 00 204 56 1,131 50 382 77 286 76 291 65 1.935 66 958 00 204 56 11 12 13 $1,025 62 512 81 $1,562 48 223 21 $2,764 61 276 46 $24,069 65 2,406 96 $1,001 00 111 22 $33,024 02 3,002 18 $1,024,622 51 78,817 11 * Excess of payments to collectors over amount received on taxes. Due to taxes on non-resident and State lands returned to the State Comptroller and not paid during current year. 6 Taxes of prior year paid by State Comptroller. * Expenses of appeals. i [Part IV] Tables Relative to County Finance 343 TABLE i6 Tax Expenses — Tax Commissioners' Meetings The purpose of this table is to show the various items comprising and included in the cost of these meetings. 344 County Government [Part Table i6 — Tax Expenses Tax Commissioners' Meetings Total SuPERViaOBS Assessors Not classified Compen- sation Mileage Compen- sation Mileage and sundries Class I $1,317 64 1,312 90 3,171 26 6,175 00 2,600 66 $979 08 262 64 699 59 635 32 104 00 $338 56 661 26 1,489 40 3,681 48 1,229 44 Class II $95 00 183 18 404 94 95 26 $294 00 799 09 1,438 86 708 28 Class HI Class IV $14 40 463 68 Class V State $14,577 46 $734 88 338 56 244 20 $2,680 63 $734 88 $778 38 $7,400 14 $3,240 23 $478 08 COUNTY 1. Erie CLA£ 5S I 2. Monroe 1 $338 56 3. Westchester 244 20 Totals $1,317 64 $431 90 $979 08 1 $98 64 $338 56 CLAS 1. Onondaga S II i$333 26 2. Albany 3. Oneida 881 00 164 00 $95 00 328 00 $294 00 4. Rensselaer Totals $1,312 90 $262 64 $95 00 $661 26 $294 00 1. Orange CLAS 3 III 2. Chautauqua 3. Suffolk 4. Niagara $246 56 611 60 1 $246 56 1399 60 5. Ulster $212 00 6. St. Lawrence 7. Schenectady 8. Dutchess 418 12 17 12 1,259 14 6 08 355 59 >418 12 17 12 408 00 9. Nassau 10. Steuben 132 00 $183 18 $535 96 6 08 11- Jefferson 12. Broome 355 59 13. Oswego 14. Cayuga 15. Cattaraugus 257 05 257 05 Totals $3,171 26 $699 59 $183 18 $1,489 40 $799 09 1 Mileage included. IV] Tables Relative to County Finance 345 Table i6 — Tax Expenses Tax Commissioners' Meetings — concluded county Total Supervisors Compen- sation Mileage Assessors Compen- sation Mileage Not classified and sundries clas S IV 2. Montgomery $196 00 554 40 24 90 453 94 53 76 345 08 580 08 771 06 42 56 533 84 428 78 348 24 $128 00 240 00 $68 00 203 92 $64 00 12 00 76 00 32 00 $46 48 12 90 49 70 21 76 4. Chemung 197 92 130 32 6 Wavne 1345 08 200 00 284 00 28 00 1 394 52 428 78 128 00 8. Washington 9 Otsego 76 00 88 00 78 40 102 80 221 28 296 26 14 56 $4 40 10 Rockland 11 Franklin 1 139 32 13. Fulton.. 14 Columbia 76 00 37 20 99 04 8 00 6 64 316 34 377 64 79 96 448 20 6 64 316 34 176 00 60 00 448 20 17. Livingston 24 00 20 34 155 30 19 96 2 00 18. Genesee 19. Chenango 20 Tompkins 21. Warren 602 58 11 00 48 00 35 36 292 00 8 00 227 22 3 00 22 Cortland Totals $6,175 00 $635 32 $404 94 $3,681 48 $1,438 86 $14 40 1 . Sullivan $451 66 702 98 24 24 CLAe S V $264 00 234 00 24 24 $187 66 317 26 2. Essex $72 00 $74 72 $5 00 3 Orleans 4 W^yominf :::::::::: 5 Greene 435 20 435 20 7 Tioga 8. Lewis 367 32 458 68 192 00 175 32 458 68 10. Yates 11. Putnam 12. Schuyler 13. Hamilton 160 58 32 00 20 54 80 00 28 04 Totals $2,600 66 $104 00 $95 26 $1,229 44 $708 28 $463 68 Mileage included. [Part IV] Tables Relative to County Finance 347 TABLE 17 Equalization Commission — Tax Blanks The purpose of this table is to show the various items included in the gross expenditures under these heads in Table 15. 348 County Government [Part Table 17 — Tax Total Collectors' receipts Class I $1,992 65 711 00 3,864 94 3,569 57 1,562 48 $734 65 Class II 711 00 Class III 1,299 73 Class IV 721 57 Class V . 663 90 State $11,700 64 $4 130 85 1. Erie COUNTY 1 $1,258 00 CLASS 2. Monroe 3. Westchester $734 65 $734 65 Totals $1,992 65 996 32 $734 65 734 65 Averages I 1 1. Onondaga CLASS 2. Albany $180 00 $180 00 3. Oneida 4. Rensselaer . . 531 00 531 00 Totals $711 00 355 50 $711 00 3 55 50 Averages i $369 75 110 68 1,417 36 464 75 4 10 CLASS $190 75 110 68 2. Chautauqua 3. Suffolk 4. Niagara 69 "^5 5. Ulster 6. St. Lawrence 7. Schenectady 8. Dutchess 9. Nassau 487 00 487 GO 10. Steuben 11. Jefferson 71 05 220 00 71 05 12. Broome 13. Oswego 14. Cayuga 720 25 276 50 15. Cattaraugus Totals $3,864 94 429 44 $1,299 73 185 67 Averages IV] Tables Relative to County Finance 349 Tax Expenses Blanks Equalization Commission Tax rolls Not classified, and sundries 1 Total Compensa- tion of members Traveling expenses Not classified and sundries $1,258 00 $3,292 56 1,056 92 765 84 21,155 74 1,025 62 $1,807 20 1,035 00 236 00 1,559 00 993 00 $1,485 36 21 92 528 34 190 55 32 62 I $i"50 19,406 19 II 1,242 35 2,730 50 898 58 $1,322 86 117 50 III IV V $6,129 43 $1,440 36 $27,296 68 $5,630 20 $2,258 79 $19,407 69 state $1,258 00 $1,258 00 1,258 00 II III $179 00 $1,322 86 395 50 4 10 220 66 443 75 $1,242 35 248 47 $1,322 86 1.322 86 $3,292 56 $1,807 20 $1,485 36 $3,292 56 3,292,56 $1,807 20 1,807 20 $1,485 36 1,485 36 $156 92 900 00 $135 00 900 00 $21 92 $1,056 92 528 46 $1,035 00 517 50 $21 92 21 92 $765 84 $236 00 $528 34 $1 50 $765 84 765 84 $236 00 236 00 $528 34 528 34 $1 50 1 50 350 County Government [Part Table 17 Tax Blanks 1. Saratoga. . . . 2. Montgomery. 3. Herkimer. . . . 4. Chemung. . . . 5. Ontario ..... 6. Wayne 7. Clinton. . . . 8. Washington. 9. Otsego 10. Rockland... 11. Franklin. 12. Delaware. 13. Fulton. . . 14. Columbia. 15. Allegany. 16. Madison. . 17. Livingston. 18. Genesee. . . 19. Chenango. 20. Tompkins. 21. Warren. . 22. Cortland. Totals. Averages . . . COUNTY Total $111 50 204 42 175 00 986 64 336 35 357 06 271 50 61 75 336 00 268 50 60 00 163 50 237 35 $3,569 57 274 58 Collectors' receipts CLASS $111 50 51 17 87 50 122 15 '7756 61 75 32 50 60 00 66 50 51 00 $721 57 72 15 1 Sullivan $348 40 318 65 332 33 CLASS $348 40 150 00 3 Orleans 64 50 5 Greene 7 Tioga 8 Lewis . 240 00 46 00 46 00 10 Yates 180 10 97 00 12 Schuyler 55 00 13. Hamilton Totals $1,562 48 223 21 $663 90 132 78 Error in footing of report. IV] Tables Relative to County Finance 351 Tax Expenses concluded Tax rolls Not classified and sundries IV $153 25 175 00 899 14 114 20 1 $100 00 279 56 271 50 336 00 236 00 97 00 168 85 17 50 $2,730 50 273 05 $117 50 58 75 Equalization Commission — concluded Total Compensa- tion of members Traveling expenses Not classified and sundries $18,196 19 $18,196 19 190 55 $190 55 1,500 00 $1,500 00 1,269 00 59 00 1,210 00 $21,155 74 5,288 93 $1,559 00 779 50 $190 55 190 55 $19,406 19 9,703 09 1 $168 65 2 267 83 3 4 $925 00 $925 00 5 6 7 240 00 100 62 68 00 $32 62 8 9 10 180 10 11 42 00 12 13 $898 58 $1,025 62 512 81 $993 00 496 50 $32 62 32 62 179 71 352 County Government [Part TABLE i8 County Treasurers' Expenses in the Collection of Return Taxes Collectors fees: The statute requires that the county treasurer shall pay from the county treasury to collectors returning uncollected taxes 2 per cent of the amount so returned. In most cases this payment is made by credit to the collector's account and not by cash. Such credits do not appear in this column. The county is reimbursed for this expenditure by the 5 per cent penalty added to such returned taxes and collected from the delin- quent taxpayer. Surveys and descriptions: The statutes permit the supervisor of the town to have a survey and description made of real estate for tax sale purposes. The cost of such work is added to the taxes for which the property is sold. Treasurers' expenses: The Tax Law permits the State Comptroller, in the case of tax sales by the State, to add to the taxes for which the property is sold the expenses of the sale, including the clerical work in preparing for the sale and the auctioneer's services. In some counties this statute, by virtue of the section of the Tax Law making the provisions rela- tive to State tax sales appUcable to county tax sales, has been con- strued to authorize the county treasurer to incur such expenses as a charge upon the county. The amounts are added to the taxes for which the property is sold. Tax sale advertising: This expense is required by the Tax Law in counties holding county tax sales (non-forest preserve counties and certain forest preserve counties). Redemption advertisement: This expense is required in all counties of the State except West- chester county, which operates under a special tax law. IV] Tables Eelative to County Finance 353 Perfecting county^ s title acquired from tax sales: When property is bought at a tax sale, and a tax deed is taken therefor, the Tax Law requires certain notices to be served on the occupants, mortgagees, etc. Where the county takes such deed, the expenses of serving such notices are a charge against the county. 12 354 County Government [Part Table i8 — Tax Expenses County Treasurer's Expenses in Collection of Returned Taxes COUNTY 1. Erie 2. Monroe. . . . 3. Westchester. 1 Total Surveys descrip- tions Col- lector's fees. 2% Tax Sale Redemp- tion adver- tising Perfecting county's title acquired from tax sale Treas- urer's expenses Adver- tising Class I $16,764 41 28,454 16 37,633 84 9,100 57 2,764 61 $3,467 03 206 39 3,050 07 1,231 41 983 72 $560 50 1,320 00 2,741 32 253 12 292 38 $12,736 88 17,247 02 28,593 16 5,129 06 900 40 Class II $736 00 336 15 12 00 204 56 $8,944 75 1,879 06 2,469 66 383 55 Class III Class IV Class V $1,034 08 5 32 State $94,717 59 $1,288 71 $8,938 62 $5,167 32 $64,606 52 $13,677 02 $1,039 40 Totals . Averages. . . $11,590 76 5,173 65 $16,764 41 8,382 20 CLASS I $810 76 2,656 27 $560 50;$10,219 50 2,517 38 $3,467 03 S560 50 $12, 736 88 1,733 51 560 50 i 6,368 94 $5,193 75 17,773 89 1,168 50 4,318 02 $500 00 ■■23600 CLASS ] I $3,657 00 SI -036 75 2. Albany $206 39 $1,070 00 10,478 50 498 50 2.613 02 6,019 00 434 GO 1.455 00 250 00 Totals Averages $28,454 16 7,113 54 $736 00 368 00 $206 39 206 39 $1,320 00 670 00 $17,247 02 4,311 78 $8,944 75 2.236 19 $2 57 2,299 04 15.142 40 2.439 30 CLASS I $2 57 192 33 2,677 40 II 2 Chautauqua $76 00 $1,280 42 11,418 00 1.358 50 $730 40 $19 89 3. Suffolk $1,047 00 133 00 4. Niagara .... 64 50 883 30 5 Ulster 6. St. Lawrence. 801 83 391 89 582 00 12.641 82 974 80 149 90 685 88 498 43 170 63 448 00 11.355 50 842 80 105 00 685 88 303 40 211 26 124 00 7. Schenectady 10 00 8. Dutchess .... 10 00 1,226 32 60 00 10. Steuben 132 00 11. Jefferson. . . 44 90 12. Broome 13. Oswego 14. Cayuga. . . . 554 77 967 64 177 77 325 00 52 00 378 00 15. Cattaraugus 150 75 378 66 60 89 Totals $37,633 84 $336 15 $3,050 07 $2,741 32 $28,593 16 $1,879 06 $1,034 08 I IV] Tables Relative to County Finance 355 Table i8 — Tax Expenses County Treasurer's Expenses in Collection of Returned Taxes — concluded COUNTY Total Surveys and descrip- tions Col- lector's fees, 2% Tax Sai>e Treas- urer's expenses Adver- tising Redemp- tion adver- tising Perfecting county's title acquired from tax sale 1. Saratoga*.. . . CLASS I V 3. Herkimer. . . . $2 34 2,009 97 399 30 105 37 878 21 63 05 39 01 2,744 98 $2 34 4 Chemung $834 15 393 98 90 00 731 15 $1,175 82 5. Ontario . . $5 32 6. Wavne $15 37 60 28 63 05 39 01 793 10 7. Clinton 86 78 8. Washington. . 9. Otsego 10. Rockland. . . . 1,209 38 742 50 11. Franklin*.... 12. Delaware! . . • 13. Fulton* 569 35 273 05 1,074 49 263 74 130 00 34 00 358 00 215 15 819 00 211 74 81 35 15. Allegany. . . . 57 90 86 49 52 00 16. Madison 135 00 17. Livingston. . . 18. Geneseef. . • . 305 21 372 50 64 21 91 00 175 51 150 00 184 99 20. Tompkins $12 00 21. Warren* 22. Cortlandf . . . 1 Totals $9,100 57 $12 00 $1,231 41 $253 12 $5,129 06 $2,469 66 $5 32 1 . Sullivan $401 16 489 63 CLASS $401 16 1489 63 V 2. Essex 3. Orleansf 4. Wyoming. . . . 171 40 131 38 $171 40 6. Greene = $131 38 6. Ssnecat 7. Tioga 366 00 636 98 74 00 270 00 292 50 $22 00 251 55 8. Lewis 92 93 9. Schoharief. • . 10. Yatest 11. Putnam 337 50 26 09 204 56 87 00 166 50 84 00 26 00 12. Schuvler 13. Hamilton*.. . $204 56 Totals $2,764 61 $204 56 $983 72 $292 38 $900 40 $383 55 i Mileage allowed collectors at settlement, $141.60. 2 " Retained by Comptroller on accepted t^xes." ♦Forest preserve. tNone reported. [Part IV] Tables Relative to County Finance 357 TABLE 19 Results of County Financing, 1914 — Advances, Losses and Refunds This table shows in detail the receipts from refunds and reim- bursements and the expenditures for advances and losses included under these headings in Table 14. 358 County Government [Part Table 19 — Results of Advances, Losses Receipts Advances repaid Losses reimbursed Total Class I $740 34 1,689 61 3,779 59 10,536 46 $9,193 76 1,450 87 5,043 19 18,736 02 1,294 30 $9,934 10 Class II 3,140 48 Class III 8,822 78 Class IV 29,272 48 Class V 1,294 30 State $16,746 00 $35,718 14 $52,464 14 COUNTY 1. Erie 2. Monroe. . . . 3. Westchester. Totals. $740 34 $740 34 $2,855 94 4,540 23 1,797 59 $9,193 76 Onondaga* Albany. . . . Oneida. . . . Rensselaer . Totals . . 3 $1,689 61 $1,689 61 $439 03 191 84 820 00 $1,450 87 1 See Table 14. » Includes $21,041.38 " returned taxes respread." ' Deposits: Penalty and interest on taxes, city of Troy *None reported. CLASS $2,855 94 5,280 57 1,797 59 $9,934 10 CLASS $439 03 191 84 2,509 61 $3,140 48 1 . Orange $37 45 81 2,442 79 CLASS $37 45 2. Chautauqua 81 3. Suffolk $296 25 2.000 15 2,739 04 4. Niagara 2,000 15 5 Ulster* 6. St. Lawrence 83 37 1,949 76 103 46 83 37 8. Dutchess 4 967 19 605 00 2,916 95 9. Nassau 608 46 10 Steuben 11. Jefferson 22 44 281 15 80 22 44 11 00 292 15 13. Oswego 80 14. Cayuga ... 121 16 121 16 Totals $3,779 59 $5,043 19 $8,822 78 IV] Tables Relative to County Finance 359 County Financing, 1914 AND Refunds ExPENDITURKi^ Advances Losses Total $21,166 38 $994 15 11 31 1,148 77 164 22 $22,160 53 11 31 8,091 85 10,076 12 6,943 08 9,911 90 $38,021 36 $2,318 45 $40,339 81 Excess of i Receipts Expenditures $12,226 43 I $3,129 17 730 93 19,196 36 1,294 30 II III IV V e$12,124 33 State " $21,166 38 $10 50 $21 , 176 88 [ $18,320 94 $5,280 57 813 94 983 65 983 65 $21,166 38 $994 15 $22,160 53 $6,094 51 $18,320 94 * Surplus from tax sales. ' Expenditures not identified. •Net amount. II ■ $439 03 191 84 2,498 30 $11 31 $11 31 $11 31 $11 31 $3,129 17 III $37 45 81 $4,860 69 2,000 15 $260 51 $5,121 20 2,000 15 $2,382 16 74 59 74 59 8337 2,916 95 8 85 74 59 599 61 13 33 599 61 13 33 i3 33 22 44 285 15 15 85 16 7 00 7 00 65 239 32 36 00 65 5 2,39 32 36 00 239 32 $6,943 08 $1,148 77 $8,091 85 $3,440 33 $2,709 40 360 County Government [Part Table 19 — Results Advances, Losses COUNTY Receipts Advances repaid Losses reimbursed Total $93 65 655 17 CLASS $93 65 655 17 3. Herkimer* 4. Chemuiig $9,337 50 403 22 31 51 18 50 96 70 9 740 72 31 51 6. Wayne 18 50 7. Clinton 96 70 8. Washington 9. Otsego* fO. Rockland* 11. Franklin 30 90 23 25 181 86 30 90 12. Delaware 23 25 13. Fulton 181 86 14. Columbia* 15. Allegany 30 00 34 50 30 00 34 50 17. Li\'ingston 3500 00 500 00 18. Genesee « 16,850 59 76 65 100 90 54 62 54 00 16,850 59 19. Chenango .... 76 65 20. Tompkins 698 96 799 86 21. Warren 54 62 22. Cortland. . . 54 00 Totals $10,536 46 $18,736 02 . $29 272 48 CLASS 1. Sullivan* 2. Essex* 3. Orleans $14 70 1,027 50 203 00 49 10 $14 70 1 027 50 5. Greene 203 00 6. Seneca 49 10 7. Tioga* 8. Lewis* 9. Schoharie* 10. Yates* 11. Putnam* 12. Schuyler* 13. Hamilton* Totals $1,294 30 $1,294 30 1 See Table 14. ' Admitted taxes paid treasurer and by him paid to Comptroller. ♦ None reported. IV] Tables Relative to County Finance 361 of County Financing, 19 14 and Refunds — concluded Expenditures Advances Losses Total Excess of Receipts Expenditures $182 29 $182 29 $88 64 $655 17 9,405 50 9.405 50 335 22 31 51 $42 75 42 75 24 25 96 70 2 150 04 88 20 238 24 238 24 1 10 1 10 29 80 23 25 181 86 174 07 174 07 144 07 34 50 480 00 16,850 59 76 65 799 86 42 45 54 00 20 00 12 17 12 17 $9,911 90 $164 22 $10,076 12 $19,691 56 $495 20 V 1 2 $14 70 1,027 50 203 00 49 10 3 4 5 6 7 8 9 10 11 12 13 $1,294 30 » Towns district school superintendent's salary. * Cash in bank not previously taken up in records. 362 County Government [Part TABLE 20 Net Results County Financing, 1914 — Expenditures, Loans AND Contributions Aside from the revenues from taxes as given in Table 14, the county meets its expenditures from (1) bonds or loans issued, and (2) contributions made to such expenditures by the State and various municipal subdivisions. The purpose of this table is to show the amount which must be met from tax funds. Net expenditures for general government: The items included under general government are stated in Table 10. The amounts under this title are net, i. e.: the gross amounts expended in each county for such items less the revenues and returns as shown in Table 21. County improvements: The amounts entered in this column are the gross amounts expended for county buildings and highways less the income from sales of county property, insurance recoveries, and premiums on construction bonds as shown in Table 27. Columns 1 and 2 are added to show the net expenditures for governmental purposes. County indebtedness: A large proportion of the amount required for county improve- ments is met by the issue of county bonds. These bonds must of course be ultimately paid from taxes. This column, taken from Table 31, shows the difference between the expenditures in payment of bonds and loans and the amomit received from bonds and loans issued. In case the amount paid exceeds the amount received, the differ- ence is added to the general governmental expenditures to show the total amount met from contributions and taxes. In case the amount received exceeds the amount paid, the difference is subtracted from the expenditures for county government for the same purpose. IV] Tables Relative to County Finance 363 Contrihutio7is: The nature of these receipts and expenditures is shown in Table 34, from which the amounts included in this column are taken. If the amount paid exceeds the amount received, the difference is added to the amount of the sixth column to show the net expenditures met from other county funds; if the amount received exceeds the amount expended, the difference is subtracted for the same purpose. Tables 20 and 14 balance. The last column of Table 20 is the same is the last column of Table 14 and checks the accuracy of the reports as submitted by the several county treasurers. 364 COUIS'TY GOVEKNMENT [Part Table 20 — Net Results Expenditures, Loans Net Expenditures Net expenditures for county government County General government i County improvements ^ Net reduction Class I $3,505,811 12 2.813,688 79 4,402,492 95 3,328.858 24 994.589 12 $983,958 30 963,488 04 1,305,851 35 711,821 18 247,283 19 $4,489,769 42 3,777,176 83 5,708.344 30 4,040.679 42 1,241,872 31 Add Class II Class III Class IV $44,487 09 Class V State $15,045,440 22 $4,212,402 06 $19,257,842 28 COUNTY 1. Erie 2. Monroe 3. Westchester. . . . Totals $3,505,811 12 $1,612,958 76 889.391 28 1.003.461 08 $181,039 82 126,052 21 676.866 27 $1,793,998 58 1,015,443 49 1,680.327 35 $983,958 30 $4,489,769 42 CLASS $115,956 42 51,203 80 $167,160 22 1. Onondaga. 2. Albany. . . 3. Oneida. . . . 4. Rensselaer. Totals 1. Orange 2. Chautauqua. 3. Suffolk 4. Niagara 5. Ulster 6. St. Lawrence. 7. Schenectady. 8. Dutchess. . . . 9. Nassau 10. Steuben 11. Jefferson. . . . 12. Broome 13. Oswego 14. Cayuga 15. Cattaraugus. Totals iFrom Table 21. 2 From Table 27. 3 From Table 31. $843,696 73 843.275 42 633.256 77 493.4.59 87 $366,043 01 220.367 34 98.994 29 278.083 40 $1,209,739 74 1.063.642 76 732.224 06 771,543 27 CLASS $18,750 71 102,633 60 $2,813,688 79 $963,488 04 $3,777,176 83 $121,384 31 $420,529 72 147,934 57 291,434 39 238,469 38 264,316 96 190,332 69 307,045 20 257.108 28 975.578 65 210.760 55 282.898 89 265.945 09 233.180 29 185.011 25 131.949 04 $4,402,492 95 $64,226 55 47,152 18 63,843 38 333,842 72 55,505 52 132,320 68 101,767 33 39,328 54 154,873 70 45,029 21 37.748 94 6,746 45 122,536 08 91,223 45 9,706 02 $1,305,851 35 $484,756 27 195.086 75 355,277 77 572.312 10 319,822 48 322,653 37 408,812 53 296,434 82 1,130.452 35 255,789 76 320,647 83 272,691 54 355,716 37 276,234 70 141,655 66 $5,708,344 30 CLASS $22,927 00 12.000 00 46,000 00 7,806 92 i5,"i94'77 28,000 00 27,500 00 3,000 00 $162,428 IV] Tables Relative to County Finance 365 of County Financing, 19 14 AND Contributions Indebtedness ^ Amount met from contributions and taxes Contributions * Net expenditures from other county funds ^ Net increase Excess of expenditures Excess of receipts Deduct $364 511 73 $4,125,257 69 3,384,873 55 5,071,591 19 4,085,166 51 1,070,576 43 Add $225,623 76 Deduct $4,350,881 45 3,110,136 79 4,828,827 11 3,804,582 82 1,021,794 21 I 392,303 28 $274,736 76 242,764 08 280,583 69 48,782 22 II 636 753 11 III IV 171 295 88 V 6 $1,520, 376 91 $17,737,465 37 6 $621, 242 99 $17,116,222 38 state $1,909,955 00 1,066,647 29 1,148,655 40 $50,973 27 39,279 40 135,371 09 $1,960,928 27 1,105,926 69 1,284,026 49 $531,671 95 $531,671 95 $4,125,257 69 $225,623 76 $4,350,881 45 II $1,228,490 45 687,533 63 834,884 66 633,964 81 $57,914 84 107,700 73 65,530 98 43,590 21 $1,170,575 61 679,832 90 769,353 68 590.374 60 $376 109 13 137,578 46 $513,687 59 $3,384,873 55 $274,736 76 $3,110,136 79 III $33,349 75 44,898 00 80,862 15 138,366 23 423.127 05 40,685 34 67,893 28 $799,181 80 $507,683 27 207,086 75 351,928 02 527,414 10 365,822 48 241,791 22 270,446 30 304,241 74 707,325 30 270,984 53 348,647 83 300,191 54 315,031 03 208,341 42 144,655 66 $5,071,591 $19,692 97 44,916 47 403 43 $65,012 87 $36,394 92 18,506 07 33,510 33 42,717 26 14,938 97 11,787 01 12,753 82 71,912 59 17,223 96 32,565 29 15,047 51 419 22 $307,776 95 $471,288 35 226,779 72 396,844 49 508,908 03 332,312 15 199,073 96 255,507 33 292,454 73 707,728 73 258,230 71 276,735 24 282,967 58 282,465 74 193,293 91 144,236 44 $4,828,827 11 *From Table 34. » See Table 14. Net amount. 366 County Government [Part Table 20 — Net Results Expenditures, Loans iFrom Table 21. 2 From Table 27. 3 From Table 31. * From Table 3 4. Net Expenditures Net expenditures for county government County COUNTY General government i County- improvements 2 Net reduction 1 I Add CLASS 1. Saratoga. . . . 2. Montgomery 3. Herkimer. . . 4. Chemung. . . 5. Ontario 6. Wayne 7. Clinton 8. Washington. 9. Otsego 10. Rockland . . . 11. FrankUn. . . . 12. Delaware 13. Fulton 14. Columbia. . . 15. Allegany . . . . 16. Madison. . . . 17. Livingston. . . 18. Genesee 19. Chenango . . . 20. Tompkins . . . 21. Warren 22. Cortland Totals 1. Sullivan 2. Essex 3. Orleans 4. Wyoming. . . 5. Greene 6. Seneca 7. Tioga 8. Lewis 9. Schoharie. . . 10. Yates 11. Putnam 12. Schuvler 13. Hamilton. . . Totals $260,065 77 195,743 67 252,240 95 167,446 16 183,657 17 91,963 47 149,655 64 137,778 67 183,009 41 174,002 84 160,151 09 97,051 73 156,013 10 178,492 42 102,380 81 127,685 90 116,618 37 106,483 91 140,465 20 114,101 92 151,988 40 81,861 64 $3,328,858 24 $46,714 59 91,371 87 35,839 36 37,093 28 11,871 15 14,120 66 13,724 61 28,672 66 17,654 39 9,919 48 93,406 43 16,624 08 61,979 62 46,737 90 22,001 21 59,816 37 13,163 30 6 4 35 11,807 44 35,621 64 29,041 32 14,644 37 $711,821 18 $306,780 36 287,115 54 288,080 31 204,539 44 195,528 32 106,084 13 163,380 25 166,451 33 200,663 80 183,922 32 253,557 52 113,675 81 217,992 72 225,230 32 124,382 02 187,502 27 129,781 67 106,479 36 152,272 64 149,723 56 181,029 72 96,506 01 $4,040,679 42 $104,111 49 117,653 80 127,297 33 58,247 69 116,658 46 65,378 88 77,805 79 69,567 47 49,987 67 34,799 14 72,960 09 31,455 92 68,665 39 $994,589 12 $13,820 55 48,878 88 11,686 98 16,295 00 37,011 46 21,766 53 1,280 57 8,977 58 22,390 11 32,457 23 10,908 84 21,809 46 $247,283 19 $117,932 04 166,532 68 138,984 31 74,542 69 153,669 92 87,145 41 79,086 36 78,545 05 72,377 78 34,799 14 105,417 32 42,364 76 90,474 85 $1,241,872 31 $17,480 67 8,110 84 32,737 87 11,000 00 531 94 24,357 62 43,000 00 6 354 70 10 277 78 10 722 39 14.949 66 15,025 00 10,000 00 12,655 54 $217,204 01 CLASS $27,111 88 ' io.ooooo 16,370 41 3,446 20 4,000 00 $60,928 49 IV] Tables Relative to County Finance 367 of County Financing, 19 14 AND Contributions — concluded Indebtedness ' Amount met from contributiona and taxes Contributions * Net expenditures from other county funds ^ Net increase Excess of expenditures Excess of receipts Deduct IV Add Deduct $67,469 13 2,495 00 20,252 79 8,000 00 60,000 00 $172,716 92 $239,311 23 304,596 21 296,191 15 202,044 44 228,266 19 106,084 13 174,380 25 166,983 27 225,021 42 226,922 32 233,304 73 120,030 51 209,992 72 235,508 10 109,882 02 127,502 27 140,504 06 106,479 36 167,222 30 164,748 56 191,029 72 109,161 55 $4,085,166 51 $7,935 93 14,206 88 6,027 50 669 39 8,107 63 $36,947 33 $29,004 73 9,386 61 25,879 78 3,446 17 4,458 56 19,625 52 18,451 67 24,600 33 7,854 49 52,148 18 6,632 05 5,903 41 5,207 90 24,858 41 57,626 49 17,179 94 5,266 78 ?317,531 02 $210,306 50 295,209 60 270,311 37 209,980 37 224,820 02 120,291 01 169,921 69 173,010 77 205,395 90 208,470 65 208,704 40 112,176 02 157.844 54 228,876 15 103,978 61 128,171 56 148,611 101,271 46 142,363 107,122 07 173,849 78 103,894 77 $3,804,582 82 $8,000 00 $109,932 04 151,858 43 166,096 19 68,542 69 163,669 92 ^6,167 65 95,456 77 81,991 25 51,377 78 34,799 14 109,417 32 36,965 14 6,637 41 $1,428 81 $111,360 85 130,331 45 156,091 88 80,025 06 134,631 27 3,139 80 99,895 85 66,278 07 47,591 09 38,870 14 107,765 82 39,307 72 6,505 21 14,674 25 $21,526 98 10.004 31 6,000 00 11,482 37 29.038 65 93,313 06 9,307 45 4,439 OS 15,713 18 3,786 69 21,000 00 4,071 00 1,651 50 5 399 62 2,342 58 83,837 44 132 20 $232,224 37 $1,070,576 43 $33,071 29 $81,853 51 $1,021,794 21 5 See Table 14. « Receipts from sales of property more than cost of improvement. "> Increase in debt in excess of cost of county government. 368 County Government [Part TABLE 21 Results of County Financing, 1914 — Cost of General Government The items included in the cost of general government are stated in Table 10, and the amounts expended for such several items are shown in Tables 42 et seq. For the purpose of showing the net cost of general government there are here indicated the revenues and returns of the county from the earnings of its officers and property. Earnings of county officers: In the early statutes of the State most of the county officers were compensated for their services by fees collected from the persons in behalf of whom services were performed. As the practice became more common of compensating such officers by salaries instead of fees, either by statutes providing for such salaries or by construction of the courts, the fees so received were required to be paid into the county treasury for the use and benefit of the county. Practically the whole of the amounts here entered arise from such fees. Interest and earnings of county property: The County Law requires that the county treasurer shall deposit county funds in banks at the agreed rate of interest. In some counties there are minor receipts from rentals and other earnings of property owned by the county. (See Table 23.) Fines and forfeits: Under this title are entered the amounts received by the county from these sources. Earnings of penal institutions: Counties having penitentiaries are permitted by law to contract with other counties for the maintenance of prisoners sentenced to such penitentiaries. Occasionally the county finds it necessary during the repair of its own jail to temporarily transfer its prisoners IV] Tables Relative to County Finance 369 to the jail in an adjoining ^county. The expenses of the mainte- nance of such prisoners is paid by the county making such transfer to the county to which the transfer is made. In most penitentiaries and in some jails, prisoners are given emploj^ment, and products of the labor are sold by the county. The amounts received are included in this column. Minor amounts are occasionally received by such institutions from other sources and are included herein. Premiums or accrued interest on refunding bonds: When bonds maturing are met by the proceeds of new bonds issued (refunding bonds) the premium received on such new bonds should be converted into a sinking fund for the redemption of such bonds. But this procedure is rarely or never followed in the counties of this State. The moneys received from such premiums are usu- ally applied to the general governmental purposes. They are there- fore here included as a revenue to general government. It is probable that this column is inaccurate in many counties for the reason that county treasurers in making their reports have failed to distinguish between bonds issued for construction and bonds issued for refunding purposes. Earnings of charitable institutions: Many of the almshouses of the State have farms connected with them. The products of the farm are sold for the benefit of the county. Frequently payments are made to the county for the maintenance of inmates of its charitable institutions. The amounts so received with other minor receipts are included in this column. The total refunds and receipts are deducted from the gross cost of general government to show the net cost of general government. 370 County Government [Part Table 21 — Results of Cost of General Total cost of general government i Class I $3,850,112 18 2,980,127 05 4,765,727 70 3,522,577 55 1,062,138 03 Class II Class III Class IV Class V State $16,180,682 51 Revenues and Earnings of county officers 2 Interest and earnings of county property 3 Fines and forfeits * $126,218 93 82,709 98 221,205 40 115,462 83 35,139 17 $71,786 58 28,930 72 66,648 50 34,205 40 5,361 50 $8,147 75 5,568 00 18,507 59 8,250 62 4,673 77 $580,736 31 $206,932 70 $45,147 73 COUNTY 1. Erie 2. Monroe. . . . 3. Westchester. Totals . Averages. . , $1,777,135 83 1,008,792 95 1,064,183 40 $3,850,112 18 1,283,370 72 $57,563 04 55,658 04 12,997 85 $44,707 82 20,322 94 6,755 82 CLASS $3,141 00 1,713 75 3,293 00 $126,218 93 42,072 97 $71,786 58 23,928 86 $8,147 75 2,715 91 CLASS 1. Onondaga. 2. Albany 3. Oneida . . . . 4. Rensselaer. Totals. Averages . . $955,604 19 854,500 14 1 664,141 26 505,881 46 $2,980,127 05 745,031 76 $62,638 91 1,148 46 15,438 84 3.483 77 $10,804 35 6,721 58 6,578 35 4,826 44 $1,650 00 1,106 00 2,801 00 11 00 $82,709 98 20,677 49 $28,930 72 7,232 68 $5,568 00 1,392 00 1 . Orange 2. Chautauqua. 3. Suffolk 4. Niagara. . . . 5. Ulster 6. St. Lawrence. 7. Schenectady. 8. Dutchess. . . . 9. Nassau 10. Steuben 11. Jefferson 12. Broome .13. Oswego 14. Cayuga 15. Cattaraugus. Totals. Averages. . CLASS $445,855 21 ; $13,301 62 $837 73 $300 00 180,186 42! 23,272 90 2,135 20 1.370 60 312,748 59 6,003 01 7,956 13 300 00 264,145 71 13,381 45 4,638 02 5,429 00 285,127 40 17,376 03 156 73 200 00 211,678 55 13,942 22 1,203 13 1,890 00 332,637 81 15,300 43 2,982 40 907 00 266,461 27 2,479 44 3,643 97 365 00 1,047,225 07 36,958 90 32,838 25 1,956 87 229,062 14 14.379 02 737 01 1,193 12 296,005 71 9,622 18 2,653 64 775 00 289,695 16 14,614 83 2,804 01 280 00 254,552 65 14,164 58 2.333 45 1,411 00 203,185 36 14,805 87 1,271 77 1,000 00 147,160 65 12,102 92 457 06 1,130 00 $4,765,727 70 $221,205 40 $66,648 50 $18,507 59 317,715 18 1 14,747 03 1^ 4,443 23 1,233 84 1 See Tables 41 and 42. 2 From Table 22. 3 From Table 23. * From Table 24. IV] Tables Relative to County Finance 371 County Financing, 19 14 Government Returns from General Government Net cost of general government Earnings of penal institutions 5 Premiums and accrued interest on refunding bonds 8 Earnings of charitable institutions ' Total $66,225 30 24,834 66 3,553 41 153 18 $36,042 52 283 33 5,515 43 1,464 84 1,742 40 $35,879 98 24,111 57 47,804 42 34,182 44 20,632 07 $344,301 06 166,438 26 363,234 75 193,719 31 67,548 91 $3,505,811 12 2,813,688 79 4,402,492 95 3,328,858 24 994,589 12 II III IV V $94,766 55 $45,048 52 $162,610 48 $1,135,242 29 915,045,440 22 State I $36,600 91 $22,164 30 12,082 55 1,633 13 $164,177 07 119,401 67 60,722 32 29,624 39 $36;042'52 $66,225 30 33,112 65 $36,042 52 36,042 52 $35,879 98 11,959 99 $344,301 06 114,767 02| 5 From Table 25. 6 From Table 24. ' From Table 26. Ill $1,364 27 $9,521 87 $25,325 49 32,251 85 21,314 20 25,676 33 20,810 44 21,345 86 25,592 61 9,354 99 71,646 42 18,301 59 13,106 82 23,750 07 21,372 36 18,174 11 15,211 61 $98 00 93 751 6.961 31 2,227 86 3,077 68 3,659 00 1,537 17 2,866 58 31 00 1,826 12 651 51 131 00 4;734'61 264 00 166 32 97 40 56 00 6,051 23 2,051 35 1,096 47 1,521 63 920 31 491 67 S3.. 533 41 507 63 $5,515 43 1,103 09 $47,804 42 3,414 60 $363,234 75 24,215 65 $1,612,958 76 889,391 28 1,003,461 08 $3,505,811 12 1,168,603 70 II 824,579 92 $12,234 28 1,965 35 5,811 56 4,100 38 $111,907 46 11,224 72 30,884 49 12,421 59 $843,696 73 843,275 42; 633,256 77 493 459 87 $283 33 254 74 $24,834 66 12,417 33 $283 33 283 33 $24,111 57 6,027 89 $166,438 26 41,609 56 $2,813,688 79! 703,422 19j $420 ,529 72 i 147 934 57 j 291 434 39 238 469 38 264 316 96 190 332 69 307 045 201 257 106 28 i 975 578 65 210 760 55 282 898 89 265 045 091 233 180 29 185,011 25 131 949 04 $4,402 492 95 293 — 499 53 372 County Government [Part Table 21 —Results of Cost of General COUNTY 1. Saratoga. . . . 2. Montgomery 3. Herkimer. . . 4. Chemung. . . 5. Ontario 6. "Wayne 7. Clinton 8. Washington. 9. Otsego 10. Rockland. . . 11. Franklin 12. Delaware . . . 13. Fulton 14. Columbia.. . 15. Allegany 16. Madison 17. Livingston. . 18. Genesee .... 19. Chenango. . . 20. Tompkins. . . 21. Warren 22. Cortland.... Totals Averages , 1. Sullivan 2. Essex 3. Orleans 4. Wyoming. . . , 5. Greene 6. Seneca 7. Tioga 8. Lewis 9. Schoharie 10. Yates 11. Putnam. . . . 12. Schuyler 13. Hamilton. . . Totals Averages Total cost of general government i Revenues and $275,224 88 213,016 21 264,745 17 173,690 96 199,993 77 106,955 36 157,214 04 146,863 99 184.676 10 179,631 90 171,882 96 103,837 14 163,893 38 183.677 80 111,828 68 137,013 09 124,511 53 116,792 34 144,651 26 122,350 35 154,832 95 85,293 69 $3,522,577 55 160,117 16 Earnings of county officers 2 Interest and earnings of county property ' Fines and forfeits * $10,566 53 8,835 76 7,673 80 2,002 74 10,215 76 11,296 26 5,544 83 5,579 76 1,185 40 76 78 5,284 96 4,514 07 4,996 04 2,482 49 5,259 48 7,594 48 6,575 45 6,333 20 787 08 7,392 86 691 63 573 47 $115,462 83 5,248 31 $3,103 75 2,029 18 2,441 37 4,192 06 3,814 52 3,053 86 1,594 30 1,155 88 386 29 4,008 20 1,635 58 206 02 1,797 73 1,293 61 313 51 25 07 ,130 73 114 09 56 51 905 83 77 65 $34,205 40 1,554 79 CLASS $1 1 ,000 00 ,563 00 50 00 250 00 267 95 62 00 2 ,415 00 100 00 550 00 100 00 185 00 100 00 1,575 00 $8,250 62 634 66 CLASS $111,022 58 121,675 78 138,735 46 71,319 21 120,488 50 72,589 14 79,176 04 75.209 02 51,311 09 39,681 87 79,171 19 33,092 76 68,665 39 $5,578 57 72 46 5,936 90 5,572 64 2,827 04 4,814 35 856 56 2,863 84 908 44 2,352 09 1,812 30 1,543 98 $157 88 1.276 10 495 25 674 37 500 00 788 52 150 00 819 35 $300 1,030 77 500 00 1,042 00 503 00 300 00 1.000 00 261 32 145 85 92 86 $1,062,138 03 81,702 92 $35,139 17 2,928 26 $5,361 50 446 79 $4,673 77 667 68 iSeeiTables4l!and 42. 'From] Table 22. »FromJTable323. * FromjTable 24. IV] Tables Relative to County Finance 373 County Financing, 19 14 Government — concluded Returns from General Government Earnings of penal institutions ^ Premiums and accrued interest on refunding bonds » Earnings of charitable institutions ^ Total IV $1,333 33 $155 50 5,407 60 826 05 $15,159 11 17,272 54 12,504 22 6,244 80 16.336 60 14,991 89 7,558 40 9.085 32' 1.666 69 5.629 06 11,731 87 6,785 41 7,880 28 5.185 38 9,447 87 9,327 19 7,893 16 10,308 43 4.186 06 8,248 43 2,844 55 3,432 05 $3i 78 2,274 54 391 77 419 27 2,082 06 1.544 08 2,396 33 1,965 32 405 00 1,409 28 3,874 88 643 05 1,292 64 2,659 50 3,183 49 799 06 1,247 09 1,205 93 131 51 120 00 i 40 $153 18 51 06 SI, 464 84 732 42 $34,182 44 1,709 11 $193,719 31 8,805 42 $874 64 1,642 65 4.505 98 5.784 51 $6,911 09 4,021 98 11,438 13 13,071 52 3,830 04 7.210 26 1,370 25 5,641 55 1,323 42 4,882 73 6.211 10 1,636 84 8 $1,607 39 63 69 958 36 279 97 2,269 32 4,252 95 135 01 $1,742 40 871 20 $20,632 07 2,292 45 $67,548 91 5,629 07 Net cost of general government $260,065 77 195 743 67 252 240 95 167 446 16 183 657 17 91 963 47 149 655 64 137 778 67! 183 009 41 174 002 84 160 151 09 97 051 73 156 013 101 178 492 42 102 380 81 127 685 901 116 618 37 106 4S3 91 140 465 20 114 101 92 151 988 40 81 861 64 $3,328 858 24 151 311 73 $104,111 49 117,653 80 127,297 33 58,247 69 116,658 46 65.378 88 77,805 79 69,567 47 49,987 67 34,799 14 72,960 09 31.455 92 68,665 39 $994,589 12 76,506 85 5 From Table 25. « From Table 24. ■< From Table 26. « Interest on building bonds. [Part IV] Tables Relative to County Finance 375 TABLE 22 Revenues and Returns from General Government — Earnings OF County Offices Sale of election publications: The Election Law provides for the sale by the county of certain publications by the election commissioners. The amount included in this column is the amount reported by the county treasurer as received from this source. Fees and commissions to county officers: This portion of this table analyzes the fees reported by county treasurers as received from the several county officers. The total fees received are added to the total amount from sales to give in column 1 the total amount received from earnings of county offices. 376 County Government [Part Table 22 — Revenues and Earnings of Total! Sales of elections publications County treasurer Class I $126,218 93 82,709 98 221,205 40 115,462 83 35,139 17 $57 22 108 80 28 10 65 68 $15,628 34 Class II 20,915 39 Class III 40,024 28 Class IV 22,816 79 Class V 6,206 96 State $580,736 31 $259 80 $105,591 76 COUNTY 1. Erie 2. Monroe 3. Westchester. Totals. Averages. . 1. Onondaga. 2. Albany . . . 3. Oneida 4. Rensselaer. Totals. Averages. . 1. Orange 2. Chautauqua. 3. Suffolk 4. Niagara 5. Ulster St. Lawrence. Schenectady. Dutchess. . . . Nassau 10. Steuben. 11. Jefferson. . . . 12. Broome 13. Oswego 14. Cayuga 15. Cattaraugus. Totals. Averages . . . iSee table 21. 2 Costs and expenses of litigation recovered. $57,563 04 55,658 04 12,997 85 $62,638 91 1,148 46 15,438 84 3,483 77 $104 00 4 80 $82,709 98 20,677 49 $108 80 54 40 CLASS $4,502 85 8,299 55 2,825 94 $15,628 34 5,209 44 CLASS $14,807 96 1,044 46 2,891 97 2,171 OO $20,915 39 5.228 84 $13,301 62 23,272 90 6,003 01 13,381 45 17,376 03 13,942 22 15,300 43 2,479 44 36,458 90 14,379 02 9,622 18 14,614 83 14,164 58 14,805 87 12,102 92 CLASS $635 5^ 4,621 el $26 65 1 45 5,737 86 1,147 73 451 32 1,874 84 596 19 2,366 19 10,727 85 2,974 23 2,609 90 3,864 67 2,351 62 64 70 $221,205 40 14,747 03 $28 10 14 05 $40,024 28 2,858 88 IV] Tables Relative to County Finance 377 Returns from General Government County Offices Fees and Commissions of County Officers COUNTY CLERK Surrogate Sheriff Other officers Total Court fees Registration fees $12,547 51 2,086 10 $86,770 63 57,842 11 155,465 25 85,820 88 27,912 80 $1,673 10 $8,957 09 1,757 58 9,864 02 3,251 09 325 40 $585 04 9,'986'89 417 08 $126,161 71 82,601 18 221,177 30 115,397 15 35,139 17 4,301 31 2,393 50 521 06 1,541 55 697 81 172 95 $21,849 48 $413,811 67 $4,085 41 $24,155 18 $10,983 01 $580,476 51 $43,200 34 43,570 29 $260 50 1,412 60 $8,957 09 $585 04 $57,505 82 55,658 04 12,997 85 $2,375 60 10,171 91 $12,547 51 6,273 85 $86,770 63 43,385 31 $1,673 10 836 55 $8,957 09 8,957 09 $585 04 585 04 $126,161 71 42,053 90 II $12,515 06 16,521 50 $151 05 944 50 238 50 196 00 137 75 173 20 $13,301 62 23,272 90 5,976 36 13,380 00 17,376 03 13,942 22 15,300 43 2,479 44 36,458 90 14,379 02 9,622 18 14,614 83 14,164 58 14,805 87 12,102 92 $650 72 $534 51 11,774 52 8,010 98 10,281 59 14,704 24 261 75 2 $8, 775 98 U,204 91 242 43 165 25 ii3 25 2,397 94 258 40 1,483 29 21,269 78 9,888 78 9,622 18 9,787 67 8,704 23 11,628 62 10,756 10 580 04 1,257 61 252 15 1,965 11 1,319 34 825 63 1,143 35 276 34 138 77 $4,301 31 614 47 $155,465 25 11,958 86 $1,541 55 385 39 $9,864 02 758 77 $9,980 89 4,990 49 $221,177 30 14,745 15 II $1,399 91 $45,986 23 $444 81 $62,638 91 1,044 46 15,434 04 3,483 77 686 19 11,855 88 1,312 77 $2,086 10 $57,842 11 28,921 05 $1,757 58 878 79 $82,601 18 20,650 29 1,043 05 'Sundry fees of county clerk. 378 County Government [Part Table 22 — Revenues and Returns Earnings of County COUNTY 1. Saratoga. . . . 2. Montgomery. 3. Herkimer. . . . 4. Chemung. . . 5. Ontario 6. Wayne 7. Clinton 8. Washington. 9. Otsego 10. Rockland. . . 11. Franklin, . . . 12. Delaware 13. Fulton 14. Columbia. . . 15. Allegany .... 16. Madison. . . . 17. Livingston. . 18. Genesee 19. Chenango. . . 20. Tompkins.. . 21. Warren 22. Cortland Totals Averages Total 1 Sales of elections publications County treasurer $10,566 53 8,835 76 7,673 80 2,002 74 10,215 76 11,296 26 5,544 S3 5,579 76 1,185 40 76 78 5,284 96 4,514 07 4,996 04 2,482 49 5,259 48 7,594 48 6,575 45 6,333 20 787 08 7,392 86 691 63 $095 CLASS $3,493 32 4,805 51 8 32 1,993 29 1,921 23 1,854 39 5843 4 30 2 00 1,228 21 1,088 05 1,126 97 76 78 1,236 82 464 28 1,913 16 31 67 224 87 787 08 83 22 573 47 479 62 $115,462 83 .$65 68 5,248 31 16 42 $22,816 79 1.267 59 1 Sullivan $5,578 57 72 46 5,936 90 5,572 64 2,827 04 4,814 35 856 56 2,863 84 908 44 2,352 09 1,812 30 1,543 98 CLASS $1 015 07 2 Essex 72 46 1,461 50 4. Wyoming 594 87 435 72 6 Seneca 793 72 7. Tioga 739 78 8 Lewis 165 12 9. Schoharie 10. Yates 434 93 11 Putnam . . 330 18 12. Schuyler 163 01 13. Hamilton Totals $35,139 17 2,928 26 $6,206 96 Averages 564 26 See Table 21. IV] Tables Relative to County Finance 379 from General Government Offices — concluded Fees and Commissions of County Officers COUNTY CLERK Court fees Registration fees Surrogate Sheriflf Other officers Total IV $243 74 $6,296 441 $12 571 $520 46 $10,566 53 8,835 76 7,672 85, 2,002 741 10,215 76 11,296 26 5,544 831 5,579 76: 1,126 97i 76 78 5,280 66 4,512 07 4,996 04 2,482 49 5,259 48 7,594 48 6,575 45 6,333 20 787 08 7,392 86 691 63 573 47 3,425 34 7,251 63 604 97 ' ' 362 90 3 $50 00 9 45 8,294 53 9,010 02 3,807 94 3,757 07 313 12 118 73 186 70 321 98 612 03 .... 122 61 ' 112 93 3,649 10 3,827 87 2,637 05 2,482 49 5,152 13 6,951 42 6,376 76 5,730 20 281 81 219 92 445 83 107 35 387 76 255 30 64 60 218 00 102 42 isoo 142 13 116 34 7,170 89 22 41 342 55 20 00 349 08 73 85 $2,393 50 217 59 $85,820 88 5,363 80 $697 81 116 30 $3,251 09 295 55 $417 08 139 02 $115,397 15 5,245 32 V $4,563 50 $5,578 57 72 46 5,936 90 5,572 64 2,827 04 4,814 35 856 56 2,863 84 908 44 2,352 09 1.812 30 1,543 98 . 2 4,429 20 24,977 77 2,391 32 3,757 23 $46 20 $ii6"78 56 17 263 40 . $521 06 2,121 49 473 51 2,336 29 1,482 12 1,380 37 15 80 $521 06 $27,912 80 2,791 28 $172 95 86 47 $325 40 108 46 $35,139 17 2,928 26 521 06 2 All fees. 3 County clerk. Expenses of clerical work in mortgage tax matters allowed by State. [Part IV] Tables Relative to County Finance 381 TABLE 23 Revenues and Returns of General Government — Interest and Earnings of County Property The purpose of this table is to show the sources of receipts of this nature. The " earnings of county property " does not include earnings of penal institutions (see Table 25) nor earnings of chari- table institutions (see Table 26). 382 County Goveenment [Part Table 23 — Revenues and Returns Interest and Eaknings Total 1 Class I $71,786 58 28,930 72 66,648 50 34,205 40 5,361 50 Class II Class III Class IV Class V State $206,932 70 COUNTY 1. Erie 2. Monroe 3. Westchester Totals Averages 1 . Onondaga 2. Albany 3. Oneida 4. Rensselaer Totals Averages 1. Orange 2. Chautauqua 3. Siiffolk 4. Niagara 5. Ulster 6. St. Lawrence 7. Schenectady 8. Dutchess 9. Nassau 10. Steuben 11. Jefferson 12. Broome 13. Oswego 14. Cayuga 15. Cattaraugus Totals...; Averages iSee table 21. ' Rental of steam roller. $44,707 82 20,322 94 6,755 82 $71,786 58 23,928 86 1 $10,804 35 6,721 58 6,578 35 4,826 44 $28,930 7,232 72 68 $837 73 2 135 20 7 956 13 4 638 021 156 73 1 203 13 2 982 40 3 643 97, 32 838 251 737 01 2 653 64 2 804 01 2 333 45 1 271 77 457 06 1 $66 648 5C 4 443 2c Interest from Deposits Deposits general funds Deposits highway funds $54,035 92 22,754 91 23,249 48 21,932 83 2,786 23 $1,941 33 360 68 9,092 90 4,529 78 887 16 $124,759 37 $16,811 85 CLASS $31,101 88 18,674 26 4,259 78 $1,941 33 $54,035 92 18,011 97 $1,941 33 1,941 33 CLASg $7,129 15 5,887 61 5,685 15 4,053 00 $121 57 239 11 $22,754 91 5,688 72 $360 68 180 34 CLASS $1,386 41 $440 32 3,603 30 156 73 988 77 1,057 19 3,197 59 4,862 23 606 09 2,653 64 1 2,680 66 i 513 40 ; 1.192 00 351 47 775 05 805 61 6,226 94 844 98 $23,249 48 1.788 42 $9,092 90 1,818 58 IV] Tables Relative to County Finance 383 from General Government OF County Property AND Returned Taxes $14,229 99 1.214 61 32,989 16 6,100 83 966 19 $55,500 78 $70,207 24 24.330 20 65.331 54 32,563 44 4,639 58 $197,072 00 Earnings of Property Rentals Products sold Other property earnings Total $1,471 21 4,600 52 1,103 86 1,593 60 721 92 $108 13 $1,579 34 4.600 52 1,316 96 1,641 96 721 92 $213 10 48 36 $9,491 11 $108 13 $261 46 $9,860 70 I II III IV V State $13,506 94 723 05 $44,608 82 [ 19,397 31! 6,201 Hi $14,229 99 7,114 99 $70,207 24 23,402 41 i IT $7,129 15 6,009 18 6,365 43 4,826 44 $680 28 534 33 $1,214 61 607 30 $24,330 20 6,082 55 I II $837 73 308 47 7,943 03 255 16 $837 73 2,135 20 7,943 03 4,633 51 156 73 1,001 61 2,638 86 3,501 35 32,375 51 707 01 2,653 64 2,804 01 2,294 29 1,192 00 457 06 12 84 776 06 303 76 21,286 34 100 92 123 35 935 91 105 59 $32,989 16 2,749 10 $65,331 54 4,355 44 $99 00 2 817 50 554 71 $99 00 925 63 554 71 $108 13 $1,471 21 490 40 $108 13 108 13 $1,579 34 526 44 83,675 20 712 40 212 92 $3,675 20 712 40 212 92 $4,600 52 1.533 50 . . $4,600 52 1,533 50 $13 10 $13 10 4 51 $4 51 1 52 343 54 142 62 462 74 30 00 8 200 00 201 52 343 54 142 62 462 74 30 00 39 16 79 77 39 16 79 77 $1,103 86 137 98 $213 10 106 55 $1,316 96 146 33 Keep of team at jail." 384 County Government [Part Table 23 — Revenues and Returns Interest and Earnings of COUNTY Interest from Deposits Deposits general funds Deposits highway funds $3,103 75 2,029 18 2,441 37 4,192 06 3,814 52 3,053 86 1,594 30 1,155 88 386 29 4,008 20 1,635 58 206 02 1,797 73 1,293 61 313 51 869 66 25 07 1,130 73 114 09 56 51 905 83 77 65 $995 42 1,542 50 2,376 61 599 74 > 3,698 91 3,040 05 973 40 562 18 323 05 1,874 13 943 76 159 10 1,708 24 967 44 313 51 503 97 CLASS $1 988 80 2 Montgomery 373 84 4. Chemung 6 "Wayne 7. Clinton 8. Washington 493 37 9. Otsego 10. Rockland 11 Franklin 691 82 12. Delaware 46 92 13. Fulton 14 Columbia . 22 60 16. Madison 361 29 17. Livingston 18. Genesee 1,130 73 20. Tompkins 21. "Warren 220 09 551 14 22. Cortland Totals $34,205 40 1,554 79 $21,932 83 1,774 07 $4 529 78 Averages .... .... 566 22 1. Sullivan $157 88 1,276 10 495 25 674 37 500 00 788 52 150 00 819 35 CLASS 2 Essex $361 65 $792 43 3. Orleans 94 73 4. Wyoming ! 612 33 6. Seneca 788 52 7. Tioga 8. Lewis 669 55 9. Schoharie 10. Yates 261 32 145 85 92 86 261 32 11. Putnam 12. Schuyler 92 86 13. Hamilton Totals $5,361 50 487 40 $2,786 23 464 37 $887 16 Averages 443 58 iSee table 21. 2A8sessment books $19.70, sheriff $24.06. IV] Tables Relative to Coitxty Finance 385 from General Government County Property — concluded AND Returned Taxes Returned taxes IV Total $59 47 53 84 $3,043 75 1,964 18 2.376 61 3,632 33 3,758 02 3.053 86 1.112 14 1.100 07 386 29 3.928 20 1,635 58 206 02 1,718 73 1,293 61 313 51 865 26 25 07 1,130 73 114 09 56 51 771 23 77 65 3.032 59 13 138 44 63 2,054 59 11 81 74 52 24 07 10 49 303 57 25 07 56 51 77 65 $6,100 83 433 41 $32,563 44 1.479 83 Earnings of Property Rentals Products sold Other property earnings Total $60 00 65 00 21 00 559 73 56 50 $60 00 65 00 64 76 559 73 56 50 2 $43 76 482 16 55 81 482 16 55 81 80 00 80 00 79 00 79 00 4 40 4 40 130 00 4 60 134 60 $1,593 60 144 87 $48 36 24 18 $1,641 96 149 26 $157 88 $157 88 1,276 10 443 87 673 83 122 02 349 14 $51 38 54 500 00 $51 38 54 500 00 61 50 788 52 150 00 20 00 150 00 20 00 129 80 799 35 261 32 145 85 92 86 145 85 $966 19 $4,639 58 515 50 $721 92 144 38 $721 92 144 38 161 03 » $3,086.39 interest on " Special trust fund deposits." 13 [Part IV] Tables Kp:lative to County Finance 38* TABLE 24 Revenues and Returns of General Government — Fines and Forfeits — Premiums and Accrued Interest on Refunding and Revenue Bonds Premiums and accrued interest on refunding bonds: This table shows the sources from which such funds were derived. Fi7ies: The amounts shown in this table do not include the fines received from liquor tax cases or other fines directed by law to be applied to specific purposes not included in the items covered by the title of general government. Forfeits: This item includes (1.) the cash deposits in lieu of bail entered by the county treasurer originally as a special trust fund and trans- ferred to his general accounts upon receipt of the order of the court declaring the bail forfeited, (2.) recoveries from bondsmen in criminal actions and (3.) forfeited deposits of bidders on contracts. nss CouATY Cto\'eh.\.mk.n r [Part Table 24 — Revenues and Premiums and Accrued Total $36,042 52 283 33 5,515 43 1,464 84 1,742 40 Accrued Interest ACCRUED INTEREST General Highway Total Class I $1,501 18 283 33 4,925 76 631 50 1,742 40 $304 43 $1,805 61 Class II 283 33 Class III 589 67 833 34 5,515 43 Class IV 1,464 84 Class V 1,742 40 State $45,048 52 $9,084 17 $1,727 44 $10,811 61 COUNTY 1 Erie CLASS 3 Westchester $36,042 52 $1,501 IS $304 43 $1,805 61 Totals $36,042 52 36,042 52 $1,501 18 1,501 18 i $304 43 304 43 $1,805 61 Averages 1,805 61 1 CLASS 2. Albany $283 33 $283 33 $283 33 3 Oneida Totals $283 33 283 33 $283 33 283 33 $283 33 283 33 1 Orange CLASS 2. Chautauqua $98 00 93 75 $98 00 $98 00 3 Suffolk $93 75 93 75 5. Ulster ' 7. Schenectady 4,734 61 4,734 61 4,734 61 8 Dutchess 9. Nassau 97 40 97 40 97 40 10. Steuben 12. Broome 491 67 491 67 491 67 15. Cattaraugus ... Totals $5,515 43 1,103 09 1 $4,925 76 1,641 92 $589 67 294 83 $5,515 43 Averages 1,103 09 1 Character of bonds not shown. * Contract deposit. May be construction bonds. IV] Tables Kelative to Col^ty Finai^ce ISO Returns from General Government Interest — Fines and Forfeits AND Premiums Finks and Forfeits PREMIUMS General Highway Total Total Fines Forfeits $34,236 91 $34,230 91 $8,147 75 5,568 00 18,507 59 8,250 62 4,673 77 $7,132 75 4,968 00 14,669 72 6,350 62 4,673 77 $1,015 00 600 00 3.837 87 1.900 00 I II III IV V $34,236 91 $34,236 91 $45,147 73 1 $37,794 86 $7,352 87 State ===== i $34,236 91 $34,236 91 $34 236 91 $34,236 9i $3,141 00 1,713 75 3,293 00 $2,126 00 1,713 75 3,293 00 $1,015 00 $8,147 75 2.715 91 $7,132 75 2,377 58 $1,015 00 1.015 00 $1,650 750 2,551 11 03 03 00 00 $4,908 00 1,242 03 $350 00 250 00 $600 00 300 00 [H $300 00 1,370 60 300 00 5,429 03 200 00 1,890 00 907 00 365 00 1.950 87 1,193 12 775 00 280 00 1,411 00 1,030 00 1.130 00 $300 03 1,370 00 300 00 5,429 00 200 00 1,093 00 800 00 105 03 100 00 1.193 12 75 03 280 00 1.111 00 1,030 00 1,130 03 $800 00 2 47 00 200 00 8 1 , 790 87 700 00 330 66 :::::: $18,507 59 1,233 84 $14,009 72 977 98 $3,837 87 639 64 ___ . : :— Licenses and permits. 390 County Goveenment [Part Table 24 — Revenues and Returns Premiums and Accrued Interest — COUN lY Accrued Interest ACCRUED INTEREST General Highway Total CLASS 1. Saratoga 1 $1,333 33 $199 99 $833 34 $1,333 33 2. Montgomery 4. Chemung 5. Ontario 6. Wavne 7. Clinton 8. Washington 9. Otsego 10. Rockland 11. Franklin 12. Delaware 13. Fulton 131 51 131 51 131 51 14. Columbia 16. Madison 17. Livingston 18. Genesee 19. Chenango 20. Tompkins 21. Warren 22. Cortland Totals $1,404 84 732 42 $631 50 315 75 $833 34 833 34 $1,464 84 732 42 CLASS 1 . Sullivan 2. Essex 3. Orleans 4. Wyoming 5. Greene 6. Seneca $1,007 39 $1,607 39 $1 607 39 7. Tioga 8. Lewis 9. Schoharie 135 01 135 01 135 01 10. Yates 11. Putnam 12. Schuyler 13. Hamilton Totals Averages. . . $1,742 40 871 20 $1,742 40 871 20 $1,742 40 871 20 Cash bail. IV] Tables Relative to County Finance 391 from General Government Fines and Forfeits — concluded AND PkEMIUMSJ Fines and Foufei T3 PREMIUMS General Highway Total Total Fines Forfeits IV 1 I $1,000 00 1,563 00 50 00 $1,000 00 1,563 GO 50 GO 'j. 3 4 5 250 00 250 GO 6 7 267 62 95 00 67 62 95 GO 1 $200 00 8 9 10 2,415 00 100 00 550 00 2,415 00 100 00 350 GO 11 12 2 200 GO 13 14 15 100 00 100 00 16 17 185 00 100 00 185 00 100 GO 18 19 20 21 1,575 GO 75 GO 1 1 , 500 GO 22 $8,250 62 687 55 $6,350 62 529 21 $1,900 00 633 33 V $300 00 1,030 77 500 00 1,040 00 503 GO $300 00 1,030 77 500 GO 1.040 00 503 GO 1 2 3 4 5 6 300 GO 1,000 GO 300 00 1,000 GO 7 8 9 10 11 12 13 $4,673 77 607 68 $4,673 77 667 68 2 Collected from bondsmen. I [Part IV] Tablks Helative to County Finance 39o TABLE 25 Refunds and Returns from General Government — Earnings OF Penal Institutions This table shows the amounts earned by jails and by peniten- tiaries, so far as reported by county treasurers. 394 COLWTY GOVEKXMK^'T [Part Table 25 — Revenues and Returns from General Government Earnings of Penal Institutions Total 1 Earnings of Prisoners Maintenance of Prisoners Jails Peniten- tiaries Total Jails Peniten- tiaries Total Class I $66,225 30 24,834 66 3,553 41 153 18 $47,697 14 5,380 69 $47,697 14 5,380 69 1,223 43 33 18 $18,528 16 19,199 23 $18,528 16 Class II $254 74 2,329 98 120 00 19,453 97 Class III $1,223 43 33 18 2,329 98 Class IV 120 00 Class V 1 State $94,766 55 1 $1,256 61 $53,077 83 $54,334 44 $2,704 72 $37,727 39 $40,432 11 COUNTY 1. Erie 2. Monroe 3. Westchester. Totals. A verages $36,600 91 29,624 39 $66,225 30 33,112 65 CLASS I $36,600 91i$36,600 911 11,096 23 11,096,23 $47,697 14;$47,697 14 23,848 57| 23,848 57: $18,528 16 $18,528 16 $18,528 16, $18, 528 16 18,528 16 18,528 16 1 . Onondaga 1 2 Albany $24,579 92 CLASS II $5,380 69! $5,380 69 $19 199 231*19 199 o.q 3 Oneida 254 74 $254 74 254 74 1 Totals \veragps $24,834 66 12,417 33 $5,380 69 5,380 69 $5,380 69 5,380 69 $254 74 254 74 $19,199 23 $19,453 97 19,199 231 9.726 98 ' $1,364 27 ( $15 94 :LASS III $15 94 $1,348 331 f SI -348 .33 2 Chautauqua 3. Suffolk 5 Ulster r> St T.awrpnpp 651 51 131 00 49 86 49 86 601 65 601 65 7. Schenectady 8. Dutchess 131 00 131 00 9 Nassau .... 264 00 166 32 56 00 15 00 166 32 56 00 15 00 166 32 56 00 249 00 249 00 10. Steuben ! 11 Jefferson 12. Broome 920 31 920 31 920 31 14 Cayuga 1 5 Cattaraugus 1 Totals 1 $3,553 41 507 63 $1,223 43 203 90 $1,223 43 203 90 — ; $2,329 98 582 49 $2,329 98 582 49 See table 21 IV] Tables Helative to County Finance 805 Table 25 — Revenues and Returns from General Government Earnings of Penal Institutions — concluded COUNTY Total Earnings of Prisoners Jails Peniten- tiaries Total Maintenance of Prisoners Jail.i Peniten- Total 1 Sintfurn C LASS IV 'A VTprU-impr $31 78 $31 78 $31 78 6 Wavne 8 Washineton f) Otseeo 10 RockHnd ■ 16 Madison 120 00 $120 00 $120 00 1 18 Genesee 1 19. Chenango 1 40 1 40 140 21 Warren 1 Totals $153 18 51 06 1 $33 18 i 16 59 1 $33 18 16 59 $120 00 120 00 $120 00 120 00 CLASS V None reported 1 See table 21. i I [Part IV] Tablks Relative to Couxtv Fixan(^e 39' TABLE 26 Refunds and Returns from General Government — Earnings OF Charitable Institutions This table shows the amounts received by the county for the care of poor persons, dependent children and tuberculosis })atients and the amounts received from the sale of products of institutions caring for these three classes of dependents. It will be seen from Table 61 that the cost of the maintenance of the almshouse farms of the State aggregates $98,901 .05, while by this table the receipts from products amount to $91,030.21. This would seem to indicate that these farms are more than self-supporting. 308 COU.XTY GoAERXiIP:XT [Part Table 26 — Revenues and Earnings of Total 1 Almshouse and Almshouse Farm For care of dependents From .sales of products Total Class I $35,879 98 24.111 57 47,804 42 34,182 44 20,632 07 $24,245 09 16.565 41 15.004 42 5.048 69 906 04 $6,321 50 7.524 73 30,295 96 27.422 70 19.465 32 $30,566 59 24 090 14 Class II Class III 45 300 38 Class IV 32 471 39 Class V 20 371 36 State i $162,610 48 $61,769 65 $91,030 21 $152,799 86 COUNTY 1 Eric $22,164 30 12.082 55 1,633 13 $19,917 73 4.063 86 263 50 $2,246 57 2,705 30 1,369 63 CLASS $22,164 30 6.769 16 1 633 13 3 Westchester Totals Averages $35,879 98 11.959 99 $24,245 09 8,081 69 $6,321 50 2,107 16 $30,566 59 10.188 86 $12,234 28 1.965 35 5.811 56 4,100 38 $9,915 20 1,965 35 4.062 08 622 78 $2,319 OS CLASS $12,234 28 1 965 35 2. Albany 3. Oneida 4. Rensselaer 1,749 48 3,456 17 5,811 56 4,078 95 Totals Averages $24,111 57 6,027 89 $16,565 41 4.141 60 $7,524 73 2.841 57 $24,090 14 6.272 48 $9,. 521 87 5,375 15 6,961 31 2,227 86 3.077 68 3.659 00 1.537 17 2,866 58 31 00 1,826 12 $3,041 14 $4,649 89 5,375 15 6,804 74 911 98 3,077 68 3,351 52 CLASS $7,691 03 5,375 15 6,961 31 2,227 86 3.077 68 3,659 00 1,537 17 2,866 58 31 00 1,826 12 2 Chautauqua 3. Suffolk 156 57 1,315 88 5 Ulster 6. St. Lawrence 7 Schenectady 307 48 1,537 17 2,303 88 31 00 1,826 12 8. Dutchess 562 70 9. Nassau 10 Steuben . . . . 11. Jefferson 12 Broome .... 6,051 23 2,051 35 1,096 47 1,521 63 4,321 05 1,357 98 1,750 35 1,096 47' 1,357 50 5,679 03 1,750 35 1 096 47 14. Cayuga 164 13 1 521 63 Totals $47,804 42 3,414 60 $15,004 42 1,500 44 $30,295 96 2,754 18 $45,300 38 Averages . . 3,235 74 I See table 21. IV Tables Iielative to Cou:sty Fixaxce 399 Returns from General Government Charitable Institutions Orphaxage and Dependent Children Tuberculosis Hospital and Patients For care of dependents From sales of products Total For care of patients From sales of products Total $5,056 94 21 43 2,198 04 1,615 55 260 71 $256 45 $5 313 39 21 43 2,499 04 1,615 55 260 71 I II III IV $5 00 $5 00 95 50 301 00 95 50 V $100 50 $100 50 $9,152 67 $557 45 $9,710 12 State $5,056 94 $256 45 $5,31339 1 1 $5,056 94 5,056 94 1 $256 45 256 45 $5,313 39 5,313 39 — — ■ ! III $21 43 $2i 43 ) $21 43 21 43 $21 43' 21 43 1. : i $5 00 $5 00 $1,825 84 SI 825 84 1 1 372 20 $30100 372 20! 301 00 1 $5 00 $5 00 5 00 $2,198 04 1.099 02 $301 00 301 00 $2 499 C4' 833 01 5 00 ' 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 400 COUXTY GOVEK^'MEXT [Part Table 26 — Revenues and Eaknings of Charitable COUNT Y Totali Almshouse and ALMSHouaE Farm For care of From sales of dependents products Total 1155 50i 5,407 60 826 05 $155 50 CLASS $155 50 $5,071 74 562 57 5.071 74 167 98 730 55 2,274 54 391 77: 419 27 2.082 061 212 85 12200 924 68 1.441 49 391 77 297 27 1,157 38 1,654 34 6 Wavne 391 77 7 r^lintnn 419 27 2,082 06 10 RoplTHnd 1 1,544 08 2.396 33 1,965 32 405 00 1.409 28 1 3,874 88 643 05 1.292 04 2.659 50 3,183 49 799 06 1.247 09 1.205 93 1,338 54 205 54 2,396 33 1,965 32 ■■■■i;469'28 3,874 88 643 05 737 05 2.259 05 2.582 57 1.544 08 2.396 33 1,965 32 125 00 125 00 1,409 28 3,874 8S 643 05 ! 555 59 400 45 600 92 419 57 13 00 12 61 1.292 04 2.659 50 jQ Clifn'^nt'o 3.183 49 419 57 1.234 09 1,193 32 1,247 09 22. Cortland 1.205 93 Totals $34,182 44 1,709 12 $5,048 69 338 36 $27,422 70 1,613 10 $32,471 39 \vcraEes 1.910 08 $874 64 1.642 65 4,505 98 ! 5.784 51 $874 64 1,326 65 4,245 27 25.517 51 CLASS $874 64 2. Essex $316 00 1.642 65 4.245 27 267 00 5.784 51 6 Seneca i 1 63 69 958 36 279 97 2,269 32 4,252 95 63 69 63 69 8 Lewi<' 958 36 279 97 2,009 97 4,252 95 958 36 279 97 10 Yates 259 35 2,269 32 1 1 Piitnfim 4,252 95 IS TTnniiltnn 1 1 Totals i $20,632 07 1 2,292 45 $906 04 226 51 $19,465 32 2,433 16 $20,371 36 2,263 48 Sea table 2L IV] Tables Relative to Colntv Fixaxce 401 Returns from General Government Institutions — concluded Orphanage and Dependent Childrex I i For care of I From sales of ' dependents products ' Total IV TrBERccLosis Hospital a_::d Patients For care of patients From sales of products Total I $335 86 $335 86 i $95 50 $95 50 ...::::::::::! 620 20 620 20 ::::::::::::: ::::::::::::ii 1 ! 1 280 00 280 66 ; 1 ■:::::::■;:: :\ 11 379 49 379 49 i .:.:..:..;: ii II $95 50 95 50 $95 .50 95 50 $1 615 oo $1,615 55! 403 88| 403 88 8 9 10 11 12 13 14 15 16 17 18 19 20 21 \' 1 1 2 $260 71 $260 71 3 1 4 1 1 i 5 ! ! 6 1 1 7 j 8 1 ! 9 I 10 1 i 11 i ! 12 .... ^ 1 13 $260 71 260 71 $260 71 260 71 ' I 1 : $873.72 not cliissjBpd in report. [Part IV] Tables Kelative to County Finance 403 TABLE 27 Net Results of County Financing — Net Cost of Improvements Tables 27 to 30 show the amounts expended for improving county property, including highways. Interest on construction bonds and loans: The interest paid on bonds and loans issued for construction pur- poses is included in these tables as part of the cost of improvements. (See Tables 28 and 29.) An attempt has been made in other tables to show the cost of the current government of the county. The expense for this interest is of extraordinary nature and should not be included in comparative tables for current totals. It seemed best to include it here. Expense of issue of construction bonds: The expenses incident to the issue of bonds for construction of buildings or highwaj^s have been included as part of the cost of construction. Income in reduction of cost: In many of the counties sales of county property (usually minor amounts) are made during the year. The amount received from such sales is deducted from the amount expended for construction. The result shows the net increase in the value of the county prop- erty, based upon the cost value for the improvements of the current year. For the same reason, moneys received on account of recoveries through insurance are treated in like manner. The premiums received from the sale of construction bonds prob- ably should be converted into a sinking fund for the payment of the bonds. No county does this. Most counties apply the amount directly to construction. It is not a revenue or earning of the county. It is treated in this table as an amount in reduction of the cost of improvements* 404 COUXTY GOVEKXMEXT [Part Table 27 — Net Results of Net Cost of Class I... Class II.. Class III. Class IV . Class V . . State . COUNTY 1. Erie 2. Monroe 3. Westchester Totals. 1. Onondaga. 2. Albany. . . . 3. Oneida. . . . 4. Rensselaer. Totals. 1. Orange 2. Chautauqua. 3. Suffolk 4. Niagara. . . . 5. Ulster 6. St. Lawrence. 7. Schenectady. 8. Dutchess. . . . 9. Nassau 10. Steuben 11. Jefferson. . . . 12. Broome 13. Oswego 14. Cayuga 15. Cattaraugus. Totals. . . 1 From table 28. 2 From table 29. Improvements Construction of buildings i Con'^lructiou of highways ^ Total $259,089 99 355,773 80 470,669 87 188,215 66 63,239 21 $726,430 76 617,361 69 849,483 35 558,500 26 188; 376 24 $985. 52Q 75 973,135 49 1,320,153 22 746,715 92 251,615 45 $1,336,988 53 1 $2,940,152 30 $4,277,140 83 $55,052 531 16,400 84 187,630 621 $259,089 99 $148,438 90 107,031 8,2 42,602 95 57,100 13 $355,773 80 $2,362 50 7.809 38 53,005 88 168,752 77 16,756 50 29.625 97 94.044 55 7,2.53 75 68,705 40 3,711 92 5,599 79 5,600 00 2,611 70 4,169 76 $470,669 87 $126,287 29 109,051 37 490,492 10 $720,430 76 $217,004 11 118,382 52 56,803 94 224,571 12 $017,361 69 $61,864 05 1 39,342 80 1 11,680 00 165,091 95 38,965 02 103,202 49 11,510 03 32.079 79 90.535 80 41,367 29 32,705 68 7.011 06 119,773 78 88,786 75 5,566 86 $849,483 351 CLASS $181,339 f-2 126,052 21 078,128 72 $985,520 75 CLASS $300,043 02 220,014 32 99,400 89 281,671 25 $973,135 49 CLASS $64,226 55 47,152 18 65,285 88 333,844 72 55,721 52 132,828 46 105,554 58 39,333 54 159,301 20 45,079 21 38,305 47 7,011 06 125,373 78 91.398 45 9,736 62 $1,320,153 22 IV Tabi>es Relative to Couxty Finance 405 County Financing, 19 14 Improvements [ncome in Reduction or Cost s Sale of county projierty S561 45 418 90 1.228 87 11,959 02 262 13 Insurance recoveries $14,430 37 $1,740 00 927 00 16,414 82 1,130 63 $20,212 45 Premiums on construction bonds SI, 001 00 7,488 55 12,146 00 6,520 90 2,939 50 $30,09; Tot!l $1,562 45 9,647 45 14,301 87, 34,894 74; 4,332 26 $64,738 77, Net cost of county improvements $983,958 30 963,488 04 1,305,851 35 711,821 18 247,283 19 $4,212,402 06 I II HI IV V State $.300 00 $300 00 261 45 $1,001 00 1,262 45 $561 45 $1,001 00 $1,.^62 45 $181,039 82: 126,0.52 21 676,866 27 $983,958 30 $412 60 6 30 $418 901 $1,740 00 $1,740 00 55,647 00 $7,488 55 $5,647 00 412 60 3,587 85 $9,647 45 $366,043 02 220,367 32 98,994 29 278,083 40 $963,488 03 III . _ _ $64,226 55 47,152 18 63,843 38 333,842 72 55,505 52 132,320 68 101,767 33 39,328 54 154,873 70 45,029 21 37,748 94 6,746 45 122,538 08 91.223 45 9,706 62 $210 00 2 00 216 00 223 48 6 25 $1,2.32 50 $1,442 50 2 00 216 00 .507 78 3,787 25 5 00 4,427 50 50 00 556 53 264 61 2,837 70 175 00 30 00 $213 30 71 00 3,781 00 5 00 4,427 50 50 00 56 53 50 91 203 70 175 00 30 00 500 00 213 70 2,634 00 $1,228 87 $927 00 $12,146 00 $14,301 87 $1,305,851 35, « From table 30. 406 County Goverxmkx [Part Table 27 — Net Results Net Cost of COUNTY Improvements Construction of buildings i Construction of highways 2 Total CLASS 1 Siratoga $29,842 36 61,715 01 $20,576 23 29,656 86 35,864 36 27,477 80 6,927 25 14,173 30 9.095 95 26,746 37 16,754 39 9,520 43 103,840 62 16,637 58 46,939 63 38,362 90 22,001 21 29,568 34 13,169 30 $50,418 59 91,371 87 35,864 36 4 Chemung 9,965 48 4,952 00 37,443 28 11,879 25 6 Wavne 14,173 30 7. Clinton 4,722 16 2,132 04 900 00 2,824 05 13,818 11 28,878 41 9 Otsogo 17,654 39 10 Rockland 12,344 48 11 Franklin 103,840 62 12 Delaware 16 637 58 13 Fulton 15,318 54 8,375 00 62,258 17 14 Columbia . . . 46,737 90 22,001 21 46,588 17 76,156 51 13,169 30 18 Genesee 1 19 Chenango . . 1 11,807 44 35,694 61 29 041 32 11 807 44 20. Tompkins 880 85 36,575 46 21 Warren M 041 3!2 22 Cortland 14,644 37 i 14,644 37 Totals $188,215 66 $558,500 26' $746,715 92 1 Sullivan $6,546 69 11,223 00 800 00 $8,404 49 37,744 63 10,887 73 16,295 00 29,491 46 9,774 01 231 60 8,715 68 2,941 11 CLASS $14,951 18 2. Essex 3. Orleans 48,967 63 11,687 73 4 Wyomin"' 16,295 00 7,520 00 14,032 52 1,052 00 400 00 20,150 00 37,011 46 6 Seneca 23,806 53 1,283 60 8. Lewis 9,115 68 9 Sfhoharie . ... 23,091 11 10. Yates 11 Putnam 1,515 00 31,092 23 10,988 84 21,809 46 32,607 23 10,988 84 21,809 46 Totals $63,239 21 $188,376 24 $251 615 45 1 From table 28. 2 From table 29. IV] Tables Relative to Cou^^ty Finance 407 of County Financing, 1914 Improvements — concluded Income in REorcTioN of Cost ' Sale of county property Insurance recoveries Premiums on construction bonds Total Net cost of county improvements IV $3,704 00 $3,704 00 $46,714 59 91,371 87 35,839 36 37,093 28 11,871 15 14,120 66 13,724 61 28,672 66 17,654 39 9,919 48 93,406 43 16,624 08 61,979 62 46,737 90 22,001 21 59,816 37 13,163 30 *4 55 11,807 44 35,621 64 29,041 32 14,644 37 $25 00 25 00 350 00 8 10 52 64 93 50 205 75 300 00 50 00 8 10 52 64 57 50 $36 00 205 75 2,425 00 2,425 00 10,434 19 13 50 278 55 10,434 19 13 50 46 05 232 50 105 74 6 00 13,700 00 2,534 40 16,340 14 6 00 4 55 4 55 700 00 253 82 953 82 $11,959 02 $16,414 82 1 $6,520 90 $34,894 74 $711,821 18 \^ $1,130 63 ■; ; $1,130 63 88 75 75 1 $13,820 55 48,878 88 11,686 98 16,295 00 37,011 46 21,766 53 1,280 57 8,977 58 22,390 11 $88 75 75 $2,040 00 2,040 00 3 03 138 10, 701 00 3 03 19 60 lis 50 701 00 150 00 150 00 80 00 32,457 23 10,908 84 21,809 46 1 80 00 $262 13 $1,130 63 $2,939 50 $4,332 26 1 $247,283 19 s From table 30. * Receipts from property more than cost of improvements [Part IV] Tables Relative to County Finance 409 TABLE 28 Improvements, Construction of Building — Net Results of County Financing, 1914 This table shows the expenditures for the construction of various huikUngs. Frequently the county clerk's office is located in the courthouse. Occasionally other buildings are used for two or more of the purposes shown in the headings. 410 County Government [Part Table 28 — Construction 1 Total Con Court- houses County cJprks' buildings Jails Class I $259,089 99; 355.773 80 470.669 87 i 188,215 66! 63,239 21! $7 103 96 Class II 1 $142,746 95 156,096 60 Class Ili $35,199 78 11,089 10 Class IV 51 848 60 Class V 20,150 00 14,032 52 Totals 1 $1,336,988 53 $318,993 55 $49,232 30 $70,101 72 COUNTY 1. Erie 2. Monroe 3. Westchester Totals. Averages 1. Onondaga. 2. Albany . . . 3. Oneida 4. Rensselaer. Totals. Averages. . . $55,052 53 16,400 84 187,636 62 $259,089 99 86,363 33 $148,438 901 107,631 82 42,602 95 57,100 13 $3.55,773 80 88,693 45 $107,631 82 ' '35!ll5 13 $142,746 95 71,373 47 CLASS $2,138 12 5,025 84 $7,163 96 3,581 98 CLASS $2,362 50 7,809 38 53,605 88 168,752 77 16,756 50| 29,625 97, 94,044 55 7,253 75 1 68,765 401 3,711 92| 5,599 79 CLASS $5 716 88 3 Suffolk "$59;i37"41 $35,199 78 5, Ulster 1 3 422 43 7. Schenectady 43,322 74 8 Dutchess 53,636 45 10. Stpubcu 1 949 79 12. Broome 13. Oswego 5,600 001 2,611 70: 4.169 76 15. Cattaraugus Totals $470,669 87 33,619 27 $156,096 60 52,032 20 $35,199 78 35,199 78 $11 089 10 Averages 3 696 36 1 Construction at county farm (not almshouse farm), $38,060.24. "$153,500 interest on Bronx valley sewer bonds. •Infirmary. IV Tables Relative to County Finance 411 Improvements OF Buildings STRUCTION 1 Interest on building bonds Expenses of issue of building bonds Almshouses Tuberculosis hospitals Other buildinj;s T.jtal $38,130 84 9,086 00 129,401 62 182 16 $45,294 20 254,743 80 389,535 86 155,288 78! 42,975 52, $213,795 79 101,030 00 80,455 21 32,708 15 20,263 69 I II III IV V $162,910 85 30,041 81 59,146 75 $27,706 95 44,111 21 8,793 00 $678 80 218 73 $80,611 16 $192,099 41 $176,800 62 $887,838 16^ $448,252 84 $897 53 State ■ 1 $38,130 24 $40,268 36 5,025 84 $38,130 24 38,130 24 $45,294 20 22,647 10 $14,784 17 11,375 00 2 187,636 62 $213,795 79 71,265 26 II $92,238 90 $92,238 90 107,631 82 19,757 95 35,115 13 10,671 95 3 $9,086 00 $102,910 85 51,455 42 $9,086 00 9,086 00 $254,743 80 63,685 95 $56,200 00 22,845 00 21,985 00 $101,030 00 33,676 66 III $2,362 50 2,092 50 8,437 50 $5,716 88 45,024 78 168,752 77 16,756 50 23,822 43 63,539 55 $143(30 $9,825 00 3 $109,615 36 M6,756 50 $20,400 00 5,803 54 30,505 00 7,253 75 14,593 75 1,166 67 3,650 00 20,216 81 53526 i 53,636 45 2,545 25 1,949 79 2,545 25 ■ " 1 2,150 00 2,150 00 2,611 70 3,029 76 3,450 00 2,611 70 300 00 s 2,729 76 1,140 00 $27,706 95 6,926 74 $30,341 81 10,113 93 $129,101 62 43,133 87 $389,535 86 32,461 32 $80,455 21 7,314 11 = $678 80 339 40 * Purchase of Romeyn property. 'Remodeling old jail for supervisors. 412 County Governmext [Part Table 28 — Construction of COUNTY Total Court- houses County clerks' buildings •Tails $29,842 36 61,715 01 CLASS $51,848 66 9,965 48 4,952 00 f\ Wnvnp 7 r^linfmi . - . 4,722 16 2,132 04 900 00 2,824 05 in 'Rnol.-l'infl 1 1 T^r'inkHn 15,318 54 8,375 00 46,588 17 18 Genesee 1Q Phpnancrn 90 Trimnlrinq 880 85 91 W*n.rrpn Totils $188,215 66 15,684 63 $51 848 66 51,848 66 1 Sullivan $6,546 69 11,223 00 800 00 CLASS 3 Orleans ... 5 Greene 7,520 00 14,032 52 1,052 00 400 00 20,150 00 $14,032 52 8 Lewis $20,150 00 10 Yates 1,515 00 12 Schuvler 13. Hamilton Totals $63,239 21 7,026 57 $20,150 00 20,150 00 $14,032 52 14,032 52 IV I'ablks Relative to Coc]n"TY Fixaxce 413 Improvements Buildings — concluded Construction Almshouses Tuberculosis hospitals Other buildings Total Interest on building bonds Expenses of issue of building bonds IV $29,092 36 5.091 35 $29,092 36 56.940 01 $750 00 1 4,775 00 9,965 48 9,965 48 4,952 00 $182 16 182 16 2,132 04 4.540 00 $2,132 04 900 00 2,824 05 2,824 05 14,316 19 14,310 19 1,000 00 8,375 00 $2 35 ■* 39,155 12 39,155 12 7,216 67 23 6 38 681 37 681 37 199 48 $44,111 21 14,703 73 $59,146 75 11,829 35 $182 16 182 16 $155,288 78 17,254 30 $32,708 15 3,634 23 $218 73 109 36 $6,546 69 2,430 00 800 00 $8,793 00 $8,793 00 7,520 00 14.032 52 1.052 00 400 00 20,150 00 1,515 00 $8,793 00 $42,975 52 14,325 14 $20,263 69 2,894 81 8.793 00 414 CoLWTY GOVEIJNMEXT [Pai't TABLE 29 Improvements — Construction of Highways County highways: Under this heading; are included expenditures for highways con- structed at the joint expense of the State and the county, or the State, county and town. The share of the county or the share of the county and town is paid by the county treasurer upon draft of the Department of Highways. Rights of way: The Highway Law requires the county to purchase the rights of way for State highways as well as county highways. The expendi- tures shown are the amount paid during this fiscal year for such rights of way. County roads: The expenditures here shown are for the construction of roads a^ the sole expense of the county or of the county and the town within which the highway is situated, under section 108 of the Highway Law. Other roads or bridges: This item includes expenditures under special acts for the pur- chase or construction of bridges and special county roads. State sinking fuiul: The expenditures included under this item are for payments into the State treasury on account of roads constructed under chapter 469 of the Laws of 1906, from the $50,000,000 State bonds issued thereunder. The amounts are included as a cost of construction, although the roads were constructed some years ago, for the reason that the county under the statute is practically paying for these roads by installments. The amounts here shown are the install- ments for the current year. These amounts include the amount paid to the State for application to the sinking fund for the retirement of these bonds and the amount paid to the State to be applied to the payment of interest on bonds issued for the construction of roads within the county. IV] Tables Relative to County Finance 415 Interest on highway indebtedness: The procedure in the appHoation of the moneys derived from the sale of bonds or loans for purposes of highway construction is described in Tal)les 11 and 13. All interest paid on such indebted- ness is here entered. 416 County Government [Part Table 29 — Construction COUNTY 1. Erie 2. Monroe 3. Westchester. Totals Averages . 1. Onondaga. 2. Albany. . . 3. Oneida.... 4. Rensselaer. Totals. Averages. . 1. Orange 2. Chautauqua. 3. Suffolk 4. Niagara 5. Ulster 6. St. Lawrence. 7. Schenectady. , 8. Dutchess 10. Steuben. 11. Jeffer.son. . . . 12. Broome 13. Oswego 14. Cayuga 15. Cattaraugus. Totals. Averages . . Total CoNSTRXrCTIOX County highways Rights of way County roads Other roads or bridges Class I S726,430 76 617,361 69 849,483 35 558,500 26 188,370 24 $150,173 2 232,506 20 474,970 98 301,364 45 79,433 14 $56,043 70 7,131 40 48,103 62 48,205 15 54,070 53 $01,531 28 137,419 67 114,470 84 71,911 03 10,025 00 $371,344 00 Class II 191,258 93 Class III Class IV Class V State $2,940,152 30 $1,238,448 02 $213,554 40 $398,357 82 $562,603 02 CLASS $126,287 291 109,651 37! 490,492 10, $726,430 761 242,143 58 I $74,708 121 43,694 09 1 31,771 041 $150,173 25 50,057 75 $1,426 00 $04,531 28 54,617 70| -I $371,344 09 $56,043 70! $64,. 531 28 $.37 1,344 09 28,021 85i 64,531 281 371,344 09 CLASS $217,604 11 118,382 52 .56,803 94 224,571 12 $617,361 69 154,345 42 $80,184 44 27,308 01 51,840 36 73,164 39 $1,676 00 3,108 40 2,347 00 $137,419 67 =$61,902 26 3 129,356 67 $232,. 506 20 58,126 55 $7,131 40'$137,419 67 2,377 13; 137,419 67 $191,258 93 95,629 46 $61 864 051 39 342 80 11 680 00 165 091 95 38 965 02 103 202 49 11 510 03 32 079 79 90 .535 80 41 367 29 32 705 68 7 Oil 06 119 773 78 88 786 75 5 566 86 $849,483 35 56 632 22 $26,181 01 34,923 .58 6,600 00 94,772 12 26,383 44 87,317 65 2,109 86 16,000 00 2,024 87 35,961 01 CLASS 6,786 06 90,219 34 44,364 52 1,327 52 $474,970 98 33,926 50 $7,777 65 1,743 97 6,819 08 723 69 819 02 12,227 18 1,767 75 1,167 00 225 00 13,020 48 730 00 1,082 80 $48,103 62 4,008 63 $214 22 '68 ,'575 86 1,988 53 43,692 23 $114,470 84 28,617 71 1 County bridges, $20,344.09; Bronx Parkway, $351,000. s Cohoes-Lansingburgh toll bridge. IV] Tables Relative to County Finance 417 Improvements OF Highways Total $642,092 32 668,316 20 637,545 44 421,480 63 143,528 67 $2,412,963 26 State sinking fund and $58,708 98 29,211 06 20,917 07 $108,837 11 Interest on Highway Indebtedness Bonds $83,789 80 47,095 00 146,715 93 100,720 73 19,853 72 $398,175 18 Loans $301 10 1,543 18 6,383 00 7,020 39 3,902 03 $19,149 70 Total $84,090 90 48,638 18 153,098 93 107,741 12 23,755 75 $417,324 88 Expenses of issue of highway bonds $247 54 407 31 130 00 67 45 174 75 $1,027 05 $74,708 12 $51,579 17 $51,579 17 109,651 37 457,732 83 32,210 63 $36i io 32.511 73 J247 54 $642,092 32 214,030 77 $83,789 80 41,894 90 $301 10 301 10 $84,090 90 42,045 45 $247 54 247 54 II III $217,604 11 90,886 27 $27,326 25 500 00 19,268 75 $27,326 25 1,846 18 19.465 75 $170 00 54,957 76 $1,346 18 197 00 204,868 06 237 31 $568,316 20 $47,095 00 15,698 33 $1,543 18 771 59 $48,638 18 12,159 54 $407 31 203 65 142,079 05 $33,958 66 $25,375 00 4.205 00 4,950 00 $2,530 39 $27,905 39 4,205 00 4,950 00 35,137 80 6,600 00 $130 00 165,091 95 33,202 52 88,041 34 5,762 50 6,275 00 5,762 50 6,275 00 $8,886 15 8,581 15 2,928 88 28,227 18 3,852 61 3,852 6i 88,510 93 1,650 00 5,100 00 2,024 87 *88,5l6 93 1,650 00 5,100 00 39,717 29 1,167 00 26,438 68 7,011 06 103,239 82 11.646 46 4,887 50 4,887 50 88,786 75 2,410 32 3.156 54 $637,545 44 42.503 03 $58,708 98 11.741 79 1 $146,715 93 1 16,301 77 $6,383 00 3,196 50 $153,098 93 15,309 89 $130 00 130 00 » StUlwater, 12th street, Union and Mechanicville bridges. * Includes interest on Nassau county's share of Queens county bonds. 14 418 County Government [Pan Table 29 — Construction of Total CONSTRUCTIOX COUNTY County highways Rights of way County roads Other roads or bridges $20,576 23 29,656 86 35,8&4 26 27,477 80 6,927 25 14,173 30 9,095 95 26.746 37 16,754 39 9,520 43 103,840 62 16,637 58 46,939 63 38,362 90 22,001 21 29,568 34 13,169 30 $9,717 70 20,540 72 14,560 69 18,552 27 $1,690 53 456 50 5,240 94 3,393 98 CLASS 2. Moatgomery $60 37 12,578 05 402 00 355 00 2,676 00 400 00 155 00 11,566 95 70 00 4 222 79 '597 05 25,747 77 9,216 14 7,210 16 34,241 78 5,070 63 12,300 00 30,422 22 20,100 00 29,210 72 ::::;:::::. 1 1 "Pronlrlin 41,742 03 1Q "PnHrkn 30,619 63 89 00 1 ^ AllotrflTlV 1,021 50 11,807 44 35,694 61 29,041 32 14,644 37 5,776 82 23,075 00 11,200 00 11,843 78 300 00 15 00 12,841 32 2,800 59 90 Tnrnnlvin^ 22 Cortland $558,500 26 26,595 25 $301,364 45 15,859 70 $48,205 15 2,780 00 $71,911 03 17,977 75 1. Sullivan $8,404 49 37,744 63 10,887 73 16,295 00 29,491 46 9,774 01 231 60 8,715 68 2,941 11 $7,607 21 3,286 00 1,645 00 CLASS $30,900 00 4,780 23 13,100 00 10,505 42 3,400 00 3! Orleans 5. Greene 10,158 59 206 60 $25 00 8 Lewis 5,252 77 9. Schoharie 10 Yates 2,941 11 31,092 23 10,988 84 21,809 46 1,943 32 6,751 40 2,800 00 19,939 52 247 00 8,039 50 13 TTnmiltnn 16,666 66 $188,376 24 15,698 02 $79,433 14 8,825 90 $54,070 53 6,007 83 $10,025 00 5,012 50 IV] Tables Relative to County Finance 419 Improvements Highways — concluded Total State sinking fund and interest Intehest on Highway Indebtedness Bonds Loans Total Expenses of issue of highway bonds $11,408 231 $8,250 00 8,555 00 15,060 00 5,531 55 6.910 30 $918 00 $9,168 00 104 64 8,659 64 942 36 16.002 36 20,997 22! 19,862 OO' 21,946 25 5,531 55 6,910 30 $1695 1 12,578 05' $1,595 25 3,648 95 402 00 5,045 00 643 60 2,400 00 5,045 00 643 60 26,102 77 11,892 14 1,971 50 490 75 2,890 75 7,610 16 1,910 27 1,910 27 24,485 00 76,138 81 3,216 81 24,485 00 16,637 58 i 42,389 63 848 '79 357 62 10,248 58 4,550 00 2,380 00 4,550 00 3.628 89 455 37 34,734 01 1.248 89 20,697 05 455 37 29,210 72 1,021 50 1,891 62 1,891 62 7 60 6,076 82 4,780 51 2,543 05 1 950 11 950 11 10,018 66 5,000 GO 23,090 00 10,018 66 5,000 00 42 90 24,041 32 14,644 37 ■ 1 $421,480 63 21,074 03 $29,211 06 3,245 67 $100,720 73: $7,020 39 7,194 331 877 54 $107,741 12 6,337 71 $67 45 22 48 $7,607 21 $797 28 $797 28 482 19 4,462 50 3,195 00 3,540 00 2,312 19 1 34,186 00 $3,076 44 $482 19 2 6,425 23 4,462 50 3,195 00 3,540 00 2,312 19 3 13,100 00 4 20,664 01 5,287 45 4,061 82 5 3,400 00 6 231 60 7 5,252 77 2,334 96 1,101 15 1,101 15 $26 80 8 2.941 11 9 10 21,882 84 6,998 40 5,186 44 3,875 00 570 60 '3,'4i9'84 3,875 00 3,990 44 147 95 11 12 20,839 50 1 969 96 13 $143,528 67 11,960 72 $20,917 07 3,486 17 $19,853 72 2,481 71 $3,902 03 1,951 01 $23,755 75 2,639 52 $174 75 82 37 1 [Part IV] Tables Relative to County Finance 421 TABLE 30 Improvements — Income in Reduction of Cost In view of the fact that the cost of construction of highways is by the Tax Law made a charge upon property purchased with pension money, while such property is exempt from taxation for general purposes, it has seemed best to separate the income from highway sources or from the income from general sources. This table shows the amount received from each source. 422 County Government [Part Table 30 — Income in Reduction of Cost of Improvements — County struction Total Sale of Property General property Highway property Total Class I $1,562 45 9,647 45 14,301 87 34,894 74 4,332 26 $311 00 418 90 1,172 62 799 83 262 13 $250 45 $561 45 Class II 418 90 Class III 56 25 11,159 19 1,228 87 Class IV . 11,959 02 Class V 262 13 State . $64,738 77 $2,964 48 $11,465 89 $14,430 37 COUNTY 1. Erie $300 00 1 $300 00 CLASS $300 00 2. Monroe 3 Westchester 1,262 45 1 11 00 $250 45 2fii ik Totals $1,562 45 781 22 $311 00 155 50 $250 45 250 45 $561 45 280 72 1. Onondao'a 1 CLASS 2. Albany $5,647 66 412 60 3,587 85 3. Oneida $412 60 6 30 $412 60 4. Rensselaer . . . . 6 30 Totals $9,647 45! 3,215 82j $418 90 $418 90 209 45 209 45 1. Orange CLASS 3. Suffolk $1,442 50 2 00 216 00 507 78 3.787 25 5 00 4,427 50 50 00 556 53 264 61 2,837 70 175 00 30 00 $210 00 2 00 216 00 223 48 $210 00 4. Niagara 2 00 5. Ulster 216 00 6 St. Lawrence 223 48 7 Schenectady $6 25 6 25 8. Dutchess 5 00 5 00 9. Nassau 10 Steuben 50 00 50 00 11. Jefferson 56 53 50 91 203 70 175 00 30 00 56 53 50 91 13. Oswego 203 70 14. Cayuga. . . . . 175 00 30 00 Totals . . $14,301 87 1,100 14 $1,172 62 117 26 $56 25 28 12 $1,228 87 102 40 IV] Tables Relative to County Finance 423 Improvements Property Sold; Insurance Recoveries; Premiums on Con- Bonds $1,001 00 $1,001 00 $1,001 00 1,001 00 $1,001 00 1,001 00 _ _ II $5,647 00 $5,647 00 $1,740 00 $1,740 00 $1,841 55 1,841 55 $1,740 00 $1,740 00 1.740 00 — $5,647 00 5,647 00 $1,841 55 1,841 55 $7,488 55 3,744 27 '.^-^ -. — 1,740 00 III $1,232 50 $1,232 50 $213 30 $213 30 $71 00 71 00 3,781 00 3,781 00 4,427 50 4,427 50 500 00 500 00 213 70 213 70 2,034 00 600 00 2,634 00 ::::::::::::: ....;.;;:::;:: $927 00 $927 00 309 00 $11,475 00 2,868 75 $671 00 335 50 $12,146 00 2,429 20 309 00 424 County Government [Part Table 30 — Income in Reduction of Cost of Improvements — County struction county Total Sale of Property General property Highway property Total 1 $3,704 00 CLASS "i TTprkirtipr ... 25 66 350 00 8 10 52 64 93 50 205 75 $25 00 $25 00 1300 00 8 10 52 64 57 50 205 75 300 00 8 10 52 64 57 50 205 75 2,425 00 10,434 19 13 50 278 55 10,434 19 10,434 19 13 50 46 05 13 50 13. Fulton 46 05 15 AUeeanv 16,340 14 6 00 4 55 105 74 6 00 4 55 105 74 6 00 4 55 953 82 700 00 700 00 21 Warren 22 Cortland .... Totals $34,894 74 2,326 31 $799 83 79 98 $11,159 19 3,719 73 $11,959 02 843 00 $1,130 63 88 75 75 CLASS 2 Essex $88 75 75 $88 75 3. Orleans 75 5 Greene 2,040 00 3 03 138 10 701 00 7 Tioga 3 03 19 60 3 03 8. Lewis 19 60 10 Yates 150 00 80 00 150 00 150 00 12 ?chuvler 13 Hamilton Totals . $4,332 26 481 36 $262 13 65 53 $262 13 Averages 65 53 IV] Tables Eelative to County Finance 425 Improvements Property Sold; Insurance Recoveries; Premiums on Con- Bonds — concluded Insttkance Recovered General property Highway property IV Total Premiums on Construction Bonds Building bonds Highway bonds Total $1,389 00 $2,315 00 $3,704 00 50 00 50 00 $36 00 $36 00 1 2 425 00 2,425 00 232 50 232 50 13 700 00 13,700 00 2,534 40 2,534 00 253 82 253 82 $16,414 82 $16,414 82 $4,205 90 1,051 47 $2,315 00 2,315 00 $6,520 90 1,630 22 4,103 70 4,103 70 $1,130 63 $1,130 03 1 2 3 4 5 $2,040 00 $2,040 00 6 7 $118 50 118 50 701 00 8 701 00 9 10 11 80 00 80 00 12 13 $1,130 63 $1,130 63 1,130 03 $2,741 00 1,370 50 $198 50 99 25 $2,939 50 734 87 1,130 63 [Part IV] Tables Eelative to County Finance 427 TABLE 31 Results of County Financing, 1914 — Increase or Reduction OF County Debt This table shows the gross increase or reduction of the county debt during the fiscal year 1914, and the total amount of indebt- edness created and paid during the same period with a distribution to the various forms in which such indebtedness exists. 428 County Government [Part Table 31— The Results of County Financing, 1914 — Indebtedness Paid i Bonds retired Temporary loans paid Other indebtedness paid Total Class I $238,713 77 248,750 00 213,729 52 219,779 84 75,938 48 $1,055,781 14 790,537 56 771,504 95 458,296 37 129,097 24 $93,272 36 $1 387 767 27 Class II 1,039,287 56 Class III 575 23 4,442 88 167 16 985 809 70 Class IV 682 519 09 Class V 205,202 88 State $996,911 61 $3,205,217 26 $98,457 63 69,323 73 $4,300,586 50 COUNTY 1. Erie 2. Monroe 3. Westchester .... Totals . Averages. . CLASS $58,500 00 50,000 00 130,213 77 $32,856 14 $85,325 25 2,372 94 5,574 17 $176,681 39 52,372 94 1,022,925 00 1,158,712 94 $238,713 77 $1,055,781 14 $93,272 36 $1,387,767 27 79,571 26 527,890 57 31,090 78 462,589 09 1. Onondaga. 2. Albany . . . 3. Oneida^ . . . 4. Rensselaer. Totals. Averages. . $25,000 00 74,250 00 82,000 00 67,500 00 $343,750 71 112,500 00 99,282 97 235,003 88 CLASS $368,750 7I 186,750 OO 181,282 97 302,503 8^ $248,750 00 62,187 50 $790,537 56 197,634 39 $1,039,287 56 259,821 89 1. Orange $12,000 00 33,000 00 20,000 00 5,020 00 37,000 00 10,000 00 24,000 00 8,500 00 4,209 52 15,000 00 15,000 00 $203,424 00 CLASS $215,424 00 2. Chautauqua 33,000 00 3. Suffolk 72,000 00 3,582 15 ,9,000 00 $25 00 92 025 00 4. Niagara 8,602 15 5. Ulster 46,000 00 6. St. Lawrence 137 85 217 61 10,137 85 7. Schenectady 147,446 16 102,355 09 69,528 49 171,663 77 8. Dutchess 110,855 09 73,738 01 10. Steuben 194 77 15,194 77 1 1 . Jefferson 13,000 00 37,500 00 31,562 34 37,106 72 45,000 00 28,000 00 12. Broome 37,500 00 13. Oswego 27,000 00 58,562 34 14. Cayuga 37,100 72 15. Cattaraugus 3,000 00 48,000 00 Totals $213,729 52 16.440 73 $771,504 95 64,208 74 $575 23 143 81 $985,809 70 Averages .... 65 720 65 1 From Table 33. a From Table 32. IV] Tables Relative to County Finance 429 Board of Supervisors Increase or Reduction of County Debt IXDEBTEDXEBS INCURRED 2 Result of Year's Transactions « Bonds issued Temporary loans negotiated Other indebted- ness incurred Total Net reduction Net increase $635,352 06 473 750 00 $1,089,144 80 957,840 84 999,813 06 454,984 69 217,333 42 $27,782 14 $1,752,279 00 1,431,590 84 1,622,562 81 638,032 00 376,498 76 $364,511 73 392,303 28 636,753 11 I II 622,000 00 182,495 00 749 75 552 31 $441487 09 III IV 159 165 34 171,295 88 V $2,072,762 40 1 075,850 79 $3,719,116 81 513,899 55 $29,084 20 $5,820,963 41 $44,487 09 $1,564,864 00 1,520,376 91 State ■ $34,111 97 $26,613 00 1,169 14 $60,724 97 1,169 14 1,690,384 89 $635 352 06 1,055,032 83 $635,352 06 635,352 06 $1,089,144 80 544,572 40 $27,782 14 13,891 07 $1,752,279 00 584,093 02 III $115,956 42 51,203 80 $531,671 95 364,511 73 $531,67195 $531,671 95 [I $350,000 00 173,109 13 78,649 37 356,082 34 $350,000 00 562,859 13 78,649 37 440,082 34 $389,750 00 84,000 00 $473,750 00 236,875 00 $957,840 84 239,460 21 $1,431,590 84 357,897 71 $192,497 00 5,000 00 $192,497 00 21,000 00 95,374 75 53,500 15 $16,000 00 50,000 00 44,625 00 53,500 15 $749 75 91 000 00 91,000 00 310,030 00 103,048 17 496,865 06 130,000 00 180,030 00 103,048 17 221,865 06 275,000 00 10,000 00 39,247 68 105,000 00 10,000 00 99,247 68 105,000 00 45,000 00 60,000 00 45,000 00 $622,000 00 103,666 67 $999,813 06 90,892 10 $749 75 749 75 $1,622,562 81 135,213 57 $18,750 71 $376,109 13 102,633 60 137,578 46 392,303 28 $513,687 59 $513,687 59 $22,927 00 12,000 00 $3,349 75 44,898 00 46,000 00 80,862 15 138,366 23 7,806 92 423,127 05 15,194 77 28,000 00 27,500 00 40,685 34 67,893 28 3,000 00 636,753 11 $799,181 80 $799,181 80 See Table 20. 430 County Government [Part Table 31— The Results of County Financing, 1914 — COUNTY Indebtedness Paid Bonds retired Temporary loans paid Other indebtedness paid Total 1. Saratoga $20,000 00 35,508 65 12,000 00 10,000 00 30,000 00 $31,101 87 5,995 40 36,793 23 24,850 00 47,437 87 CLASS $51 101 87 2 Montgomery ... 41 504 05 48,793 23 4. Chemung 34 850 00 5 Ontario 77,437 87 6. Wayne 7 Clinton 11,000 00 29,000 00 31,279 71 39,345 75 46,000 00 25,848 20 28,354 70 40,000 00 31,279 71 9: Otsego 5,000 00 17,000 00 $172 98 44 518 73 10. Rockland 63,000 00 11. Franklin 3,449 01 29 297 21 12 Delaware . . . 28 354 70 13. Fulton 10,000 00 27,000 00 10,000 00 40 700 00 14. Columbia 13,700 00 15,000 00 10,000 00 15. Allegany 15,000 00 16. Madison 10,000 00 10,271 19 90 000 00 451 20 10,722 39 18. Genesee 19 Chenan<^o . . 20,726 48 5,300 00 20,000 00 27,563 16 20 726 48 20, Tompkins 12,000 00 10,000 00 25 00 17 325 00 21. Warren 30,000 00 22. Cortland 344 69 27 907 85 Totals . . . $219,779 84 15.698 56 $458,296 37 25,460 91 $4,442 88 888 58 $682 519 09 Averages 34 125 95 1. Sullivan $6,000 00 2,000 00 27,000 00 4,000 00 10.000 00 8,686 94 3,000 00 5,251 54 $21,240 22 CLASS .$27,240 22 2. Essex 2 000 00 3. Orleans 53,841 21 80 841 21 4. Wyoming 4 000 00 5. Greene 10 000 00 6. Seneca 8 686 94 7. Tioga 18,365 81 $4 60 21 370 41 8. Lewis 5 251 54 9. Schoharie 9,000 00 9 000 00 10. Yates 11. Putnam 4,000 00 4 000 00 12. Schuyler 26,650 00 26 650 00 13. Hamilton 6,000 00 162 56 6 162 56 Totals $75,938 48 7,593 84 $129,097 24 25,819 44 $167 16 83 58 $205 202 88 13 680 19 1 From Table 33. 2 From Table 32. IV] Tables Relative to County Finance 431 Board of Supervisors Increase or Reduction of County Debt — concluded Indebtedness Incurred ' Bonds issued Temporary loans negotiated IV Other indebted- ness incurred Total Result of Year's Transactions ' Net reduction Net increase $80,000 00 $38,571 00 24,023 38 40,682 39 24,850 00 44,700 00 $118,571 00 24.023 38 40,682 39 37,345 00 44,700 00 $67,469 13 $17,480 67 8.110 84 12,495 00 2,495 00 32,737 87 29,000 00 30,747 77 20,161 11 20.000 00 49,550 00 22,000 00 3,000 00 30,422 22 29,500 00 5,000 00 29,000 00 30,747 77 20,161 11 20,000 00 49,550 00 22,000 00 18,000 00 30,422 22 29,500 00 80,000 00 11,000 00 531 94 24,357 62 43,000 00 .... 20,252 79 6,354 70 15,000 00 8,000 00 10,277 78 14,500 00 60,000 00 75,000 00 10,722 39 5,776 82 2,300 00 20,000 00 14,700 00 5,776 82 2,300 00 20,000 00 15,252 31 14,949 66 15,025 00 10,000 00 12,655 54 "'$552'3i * U,4S7 09 $182,495 00 $454,984 69 23,946 56 $552 31 552 31 $638,032 00 33,580 63 45,623 75 $217,204 01 $217,204 01 $35,240 22 16,674 25 53,729 33 10,000 00 $35,240 22 16,674 25 53,729 33 10,000 00 $8,000 00 14,674 25 $27,111 88 loiooooo 16 ; 370 41 3,446 20 6,000 00 $102,000 00 102,000 00 5,000 00 1,805 34 30,000 00 93,313 06 5,000 00 1,805 34 30,000 00 21,000 00 4,000 00 25,360 00 6,689 62 90,000 00 32,049 62 90,000 00 5,399 62 83,837 44 171,295 88 $159,165 34 $217,333 42 31,047 63 $376,498 76 37,649 87 39,791 33 $232,224 37 $232,224 37 » See Table 20. [Part IV] Tables Eelative to County Finance 433 TABLE 32 County Obligations Incurred Purpose of table: Tables 32 and 33 are designed to show the nature of the bonds and temporary loans issued and current expenses incurred and the amounts paid on outstanding county indebtedness under each of these classes. Comments: For comments on this table, see Table 33. 434 County Government [Part 1. Onondaga. 2. Albany . . . 3. Oneida 4. Rensselaer. Totals. Averages. . Table 32 — Bonds, Temporary Loans and Total Class I $1,752,279 00 1,431,590 84 1,622,562 81 638,032 00 376,498 76 Class II .... Class III Class IV Class V State $5,820,963 41 Bonds Issued Refunding and revenue bonds Building bonds Highway bonds Total $82,772 06 $552,580 00 173,750 00 136,000 00 50,000 00 27,165 34 $635,352 06 $300,000 00 486,000 00 132,495 00 132,000 00 473,750 00 622,000 00 182,495 00 1.59,165 34 $82,772 06 '$1,050, 495 00 $939,495 34 $2,072,762 40 COUNTY $60,724 97 1,169 14 1,690,384 89 CLASS 3. Westchester $82,772 06 $552,580 00 $635,352 06 Totals $1,752,279 00 584,093 00 $82,772 06 82,772 06 $552,580 001 $635,352 06 Averages 552,580 00 635,352 06 $350,000 00 562,859 13 CLASS $300,000 00 $89,750 00 $389,750 00 78,649 37 440,082 34 84,000 00 84,000 00 $1 431 590 84 $300,000 00 300,000 00 $173,750 00 86,875 00 $473,750 00 357 897 71 236,775 00 $192,497 00 21,000 00 95,374 75 53,500 15 CLASS 2. Chautauqua $16,000 00 $16,000 00 $50,000 00 50,000 00 6. St. Lawrence 7. Schenectady 91,000 00 310,030 00 103,048 17 496,865 06 31,000 00 130,000 00 60,000 00 91,000 00 130,000 00 275,000 00 275,000 00 10,000 00 99,247 68 105,000 00 45,000 00 60,000 00 60,000 00 15. Cattaraugus $1,622,562 81 135,213 57 $486,000 00 121,500 00 $136,000 00 $622,000 00 Averages 45,333 331 103,666 67 IV] Tables Relative to County Finance 435 Obligations Incurred Unpaid Current Expenses Temporary Loans Negotiated Current Expenses Unpaid Tax loans Highway loans Total Warrants and certificates outstanding Other indebtedness reported Total $1,057,735 80 746 054 36 $31,409 00 211,786 48 228,130 03 244,656 66 24,604 09 $1,089,144 80 957,840 84 999,813 06 454,984 69 217,333 42 $27,782 14 $27,782 14 I II 771,683 03 210 328 03 749 75 552 31 749 75 552 31 III . IV 109 72Q '^'^ V S>2 Q7S ^SO ^t' «7.in !\9^f\ 9R $3,719,116 81 $29,084 20 $29,084 20 State . ' $34,111 97 $34,111 97 $26,613 00 1,169 14 $26,613 001 1,169 14 ............ 1 023 623 831 $31 409 00 1,055,032 83 1 $1,057,735 80 528,867 90 $31,409 00 31,409 00 $1,089,144 80 544,572 40 $27,782 14 13,891 07 $27,782 14 13,891 07 $350 000 00' $350,000 00 173,109 13 78,649 37 356,082 34 167 959 001 $5 150 13 26 800 00' 51 849 37 201 295 36 154 786 98 $746,054 361 $211,786 48 $957,840 84 186 513 59 70 595 49 ''.'^O 4fin 21 1 III $163,424 00 $29,073 00 5,000 00 9,625 00 $192,497 00| 5,000 001 44,625 00 53,500 15 11 :::::::::::: :::::::::::::ii 35,000 00 53 500 15 $749 75 $749 75 :::::::::::: ::::::::::::;ii 180 030 00 180,030 00 103,048 17 221,865 06 22 801 48 80,246 69 8,500 00 213 365 06 5 000 00 5,000 00 15,685 34 75,000 00 10,000 00 39,247 68 105,000 00 45,000 00 23 562 34 30 000 00 45,000 00 $771,683 03 77 168 30 $228,130 03 28,516 25 $999,813 06 90,892 10 $749 75 749 75 $749 75 749 75 436 County Government [Part Table 32 — Bonds, Temporary Loans and Total Bonds Isstjed Refunding and revenue bonds Building bonds Highway bonds Total CLASS 1 Saratoga $118,571 00 24,023 38 40,682 39 37,345 00 44,700 00 $30,000 00 $50,000 00 $80 000 00 2. Montgomery 3 Herkimer 4 Chemung 12,495 00 12 495 00 5 Ontario 6 Wayne 29,000 00 30,747 77 20,161 11 20,000 00 49,550 00 22,000 00 18,000 00 30,422 22 29,500 00 80,000 00 8. Washington 9. Otsego 10 Rockland 11. Franklin 12 Delaware 13 Fulton 15,000 00 . . . . 15 000 00 15 Allegany 75,000 00 75,000 00 17 Livingston 18. Genesee 5,776 82 2,300 00 20,000 00 15,252 31 20 Tompkins 21 Warren 22 Cortland Totals $638,032 00 33,528 00 $132,495 00 33,123 75 $50,000 00 50,000 00 $182 495 00 45,623 75 CLASS 1 Sullivan $35,240 22 16,674 25 53,729 33 10,000 00 2. Essex 3 Orleans 4 W^yoming 6. Seneca 102,000 00 5,000 00 1,805 34 30,000 00 $102,000 00 $102,000 00 7. Tioga 8 Lewis . . . $1,805 34 1 805 34 9. Schoharie 30,000 00 30,000 00 10. Yates 1 1 Putnam 12. Schuyler 32,049 62 90,000 00 25,360 00 25,360 00 13 Hamilton Totals $376,498 76 37,649 87 $132,000 00 66,000 00 $27,165 34 13,582 67 $159,165 34 Averages 39 791 33 For tuberculosis hospital, maintenance of institution. IV] Tables Eelative to County Finance 437 Obligations Incurred Unpaid Current Expenses concluded Temporary Loans Negotiated Current Expenses Unpaid Tax loans Highway- loans Total Warrants and certificates outstanding Other indebtedness reported Total IV $10,101 87 3 482 66 $28,469 13 20,540 72 6,800 00 24,850 00 $38,571 00 24,023 38 40,682 39 24,850 00 44,700 00 33 882 39 44 700 GO 29 000 00 29,000 00 30,747 77 20,161 11 20,000 00 49,550 00 22,000 00 3,000 00 30,422 22 29,500 00 5,000 00 5,000 00 25,747 77 8,000 00 49,550 00 15,000 00 12 161 11 20,000 00 7 000 00 3 000 00 30,422 22 29,500 00 5 000 00 5,776 82 5,776 82 2,300 00 20,000 00 14,700 00 1 2 300 00 20 000 00 14 700 00 $552 31 $552 31 $210,328 03 $244,656 66 22,241 51 $454,984 69 23,946 56 $552 31 552 31 $552 31 552 31 13 145 50 $34,000 00 $1,240.22 16,674 25 $35,240 221 16,674 25 53,729 33 10,000 00 1 2 53 7'^9 33 3 10 000 00 4 5 6 5,000 00 5,000 00 7 8 9 10 11 6,689 62 6,689 62 90,000 00 1 12 90 000 00 13 $192,729 33 38 545 86 $24,604 09 8,201 36 $217,333 42 31,047 63 438 County Government [Part TABLE 33 County Obligations Paid Refunding bonds: There has been a practice in the past in many counties of the State, of issuing new bonds (refunding bonds) for the purpose of raising funds to pay the principal upon bonds as they mature. The statutes of the State permit this practice. It will be noted from Table 32 that the only county reported as havmg issued such bonds during the last fiscal year was the county of Westchester; but it will be seen from this table (Table 33) that the counties paid $292,971.94 on such bonds during the year. It is evident that there is a marked improvement in the financial policies of the counties in this respect. Revenue bonds: Revenue bonds have been classed with refunding bonds for the reason that they are of the same nature. They are issued for the purpose of supplying deficiencies caused by preceding tax levies. Generally such bonds have been issued for the purpose of paying temporary loans illegally made to supply deficiencies in tax levies, and often running back several years. Table 36 shows the amount of such bonds outstanding in 1914. Expenses of prior years: Few of the counties, it will be seen, report the expenses of prior years paid during the current. The failure to so report is due to defects in the county system of business procedure, which can be eliminated only as the county officers become better acquainted with the principles of municipal accounting. IV] Tables Relative to County Finance 439 Comparison from Tables 32 and 33 ; Tables 32 and 33 show: Refunding and revenue bonds retired $292 ,971 94 Refunding and revenue bonds issued . 82 , 772 06 Excess of payments $210,199 88 Building bonds issued $1 ,050,495 00 Building bonds paid 371 ,500 00 Excess of amount issued 678 ,995 00 Highway bonds issued $939,495 34 Highway bonds paid 332,439 67 Excess of amount issued 625 ,460 67 Temporary tax loans negotiated .... $2 , 978 , 530 55 Temporary tax loans paid 2 , 755 , 963 58 Excess of amount negotiated 222 , 566 97 Highway loans negotiated $740 , 586 26 Highway loans paid 449,253 68 Excess of amount negotiated 291 ,332 58 Net increase in indebtedness represented by bonds and notes $1 ,589 ,750 34 440 County Government [Part Table 33 — Bonds, Temporary Loans, Total Class I $1,387,767 27 1,039,287 56 985,809 70 682,519 09 205,202 88 Class II Class III Class IV Class V State $4,300,586 50 COUNTY 1. Erie 2. Monroe 3. Westchester. . Totals Averages 1. Onondaga. . . . 2. Albany 3. Oneida 4. Rensselaer. . . Totals Averages 1 . Orange 2. Chautauqua. . 3. Siiffolk 4. Niagara 5. Ulster 6. St. Lawrence. 7. Schenectady.. 8. Dutchess 9. Nassau 10. Steuben 1 1 . Jefferson 12. Broome 13. Oswego 14. Cayuga 15. Cattaraugus. . Totals Averages Town liability, special law. $176,681 39 52,372 94 1,158,712 94 $1,387,767 271 462,572 52 $368,750 71 186,750 00 181,282 97 302,503 88 $1,039,287 56 259,821 89 1 $215 424 001 33 000 00 92 025 ool 8 602 15 46,000 001 10 137 85 171 663 77 110 855 09 73 738 01 15 194 77 28,000 Ool 37 500 ool 58 562 34] 37 106 72 48,000 00 $985 809 70 65 720 65 Bonds Retired Refunding and revenue bonds Building bonds Highway bonds Total $93,983 77 94,250 00 47,229 52 51,508 65 6,000 00 $115,000 00 82,000 00 97,500 00 46,000 00 31,000 00 $29,730 00 72,500 00 69,000 00 122,271 19 38,938 48 $238,713 77 248,750 00 213,729 52 219,779 84 75,938 48 $292,971 94 $371,500 00 $332,439 67 $996,911 61 CLASS $55,000 00 50,000 00 10,000 00 $3,500 00 $58 500 00 50,000 00 130,213 77 $93,983 77 26,230 00 $93,983 77 93,983 77 $115,000 00 38,333 33 $29,730 00 14,865 00 $238,713 77 79,571 26 CL.\SS $25,000 00 $25,000 00 $41,250 00 30,000 00 23,000 00 $33,000 00 20,000 00 19,500 00 74 250 00 32,666 06 25,000 00 82,000 00 67,500 00 $94,250 00 31,416 66 $82,000 00 27,333 33 $72,500 00 24,166 66 $248,750 00 62,187 50 i$5,020 00 28,000 00 10,000 00 '4',269'52 $47,229 52 11,807 38 $5,000 00 13,000 00 15,000 00 2,000 00 14,000 00 8,500 00 5,000 00 10,000 00 22,000 00 "3, '660 "66 $97,500 00 9,750 00 $7,000 00 20,000 00 5,000 00 7,000 00 10,000 00 10,000 00 5,000 00 5,000 00 $69,000 00 8.625 00 CLASS $12,000 00 33,000 00 20,000 00 5,020 00 37,000 00 10,000 00 24,000 00 8,500 00 4,209 52 15,000 00 15,000 00 27,000 00 ' '3'666"66 $213,729 52 16,440 73 IV] Tables Eelative to County Finance 441 Obligations Paid Current Expenses of Prior Years Temporary Loans Paid Expenses of Prior Years 1 Tax loans Highway loans Total Warrants and certificates of audit Other items Total $1,039,366 14 717,925 77 $16,415 00 72,611 79 139,475 61 195,411 06 25,340 22 $1,055,781 14 790,537 56 771,504 95 458,296 37 129,097 24 $58,800 39 $34,471 97 $93,272 36 I II 632,029 34 575 23 172 98 575 23 4,442 88 167 16 III IV V 262,885 31 103,757 02 4,269 90 167 16 $2,755,963 58 $449,253 68 $3,205,217 26 $63,237 45 $35,220 18 $98,457 63 State $32,856 14 $32,856 14 1,006,510 00 $16,415 00 1,022,925 00 $1,039,366 14 519,683 07 $16,415 00 16,415 00 $1,055,781 14 527,890 57 $50,853 28 2,372 94 5,574 17 $34,471 97 $85,325 25 2,372 94 5,574 17 $58,800 39 19,583 56 $34,471 97 34,471 97 $93,272 36 31,074 22 $343,750 71 $343,750 71 112,500 00 99,282 97 235,003 88 . 112,500 00 68,146 18 1 $31, 136 79 41,475 00 193,528 88 $717,925 77 $72,611 79 36,305 89 $790,537 56 197,634 39 179,481 94 Ill $203,424 00 $203,424 00 72,000 00 72,000 00 3,582 15 9,000 00 $25 00 $25 00 3,582 15 $9,000 00 137 85 217 61 137 85 217 61 147,446 16 147,446 16 102,355 09 69,528 49 22,379 48 79,975 61 69,528 49 194 77 194 77 13,000 00 37,500 00 13,000 00 37,500 00 31,562 34 37,106 72 45,000 00 31,562 34 37,106 72 45,000 00 $632,029 34 $139,475 61 34,868 90 $771,504 95 64,208 74 $575 23 143 81 $575 23 143 81 70,225 48 442 County Government [Part Table 33 — Bonds, Temporary Loans, Current COUNTY Total Bonds Retired Refunding and revenue bonds Building Highway bonds bonds Total $51,101 87| 41,504 05 48,793 23 34,850 00 77,437 87 CLASS »20,000 00 $20,000 00 2. Montgomery 3. Herkimer 4. Chemung 5 Ontario $15,508 65 $5,000 00 15,000 00 12,000 00 10,000 00 25,000 00 35,508 65 12,000 00 10,000 00 5,000 00 30,000 00 6 Wavne 40,000 00 31,279 71 44,518 73 63,000 00 29,297 21 28,354 70 10,000 00 40,700 00 15,000 00 20,000 00 10,722 39 2,000 00 9,000 00 11,000 00 8. Washington 9 Otsego 5,000 00 5,000 00 10. Rockland 1 1 Trranl.-1in 17,000 00 17 000 00 13 Fulton ' "i7;ooo'oo 10,000 00 10,000 00 10,000 00 14. Columbia 27 000 00 10,000 00 10,000 00 17. Livingston 10,271 19 10,271 19 19. Chenango 20. Tompkins 21 Warren 20,726 48 17,325 00 30,000 00 27,907 85 1,000 00 11,000 00 10,000 00 12,000 00 10,000 00 99 r^nrtlnnrl Totals $682,519 09 34,125 95 $51,508 65 12,877 16 $46,000 00 6,571 42 $122,271 19 $219,779 84 13,585 68 15,698 56 Averages 1 Sullivan 1 $27,240 22 2,000 00 80,841 21 4,000 00 10,000 00 8,686 94 21,370 41 5,251 54 9,000 00 $5,000 00 2,000 00 5,000 00 .? 1,000 00 " 22,000 00 4,000 00 CLASS $6,000 00 2,000 00 3 Orleans 27,000 00 4. Wyoming 4,000 00 10,000 00 10,000 00 6 Seneca 8,686 94 '" 'i;25i'54 8,686 94 3,000 00 4,000 00 3,000 00 8 Lewis 5,251 54 9 Schoharie 10 Yates 11 Putnam 4,000 00 26,650 00 6,162 56 2,000 00 2,000 00 4,000 00 12 Schuvler $6,000 00 6,000 00 Totals $205,202 88 17,100 24 $6,000 00 6,000 00 $31,000 00 4,428 57 $38,938 48 7,787 69 $75,938 48 7,593 84 ' Judgment. IV] Tables Relative to County Finance 443 Obligations Paid Expenses of Prior Years — concluded Temporary Loans Paid Tax loans Highway loans Total Expenses of Prior Years Warrants and certificates of audit Other items Total IV $13,101 871 $18,000 001 $31,101 871 3,482 66 2,512 74 '"24,'850'00 2,737 87 5,995 40 36,793 23 24,850 00 47,437 87 36,793 23 44,700 00 29,000 00 "26,'279'7i 20,500 00 22,000 00 25,848 20 29,000 00 31,279 71 39,345 75 46,000 00 25,848 20 28,354 70 5.000 00 18,845 75 i$172 98 $172 98 24,000 00 $3,449 01 3,449 01 28,354 70 13,700 00 15,000 00 13,700 00 15,000 00 10,000 00 10,000 00 451 20 451 20 20,726 48 20,726 48 5,300 00 20,000 00 27,563 16 5,300 00 25 00 25 00 20,000 00 24,307 10 3,256 06 344 69 344 69 $262,885 31 20,221 94 $195,411 06 16,284 25 $458,296 37 25,460 90 $4,269 90 1,067 47 $172 98 172 98 $4,442 88 888 57 $20,000 00 $1,240 22 $21,240 22 53,841 21 53,841 21 . is, 365 si 18,365 81 $4 60 $4 60 9,666 66 9,000 00 2,556 09 24,100 00 26,650 00 162 56 162 56 ^,$103, 757 02 $25,340 22 12,670 11 $129,097 24 32,274 31 $167 16 83 58 $167 16 83 58 20,751 40 444 County Goveenment [Part TABLE 34 Results of County Financing, 1914 — Receipts and Expendi- tures ON Account of Contributions Contributions by the county: Under the statutes of the State the various counties are required to contribute to the expenses of the State government (State tax); to the expenses of the maintenance of armories of the military dis- trict within which the county is situated (armory tax); and to the expense for stenographers, etc., of the courts of the judicial districts within which the county is situated (stenographer's tax). Various statutes permit or require that the county as a whole may or shall contribute to unusual expenses of towns; the money for this contribution is raised by tax upon the county, paid to the county treasurer by the collector and by him paid over to the supervisor of the town. Contributions to the county: On the other hand, the county receives, outside of the tax levy made by its board of supervisors, contributions from the State for the maintenance of State and county highways and Indian reserva- tion highways, and from the mihtary district for the maintenance of armories within the county. These moneys are paid direct to the county treasurer by the State Treasurer. Cities and villages are required to contribute to the county treas- urer amounts determined pursuant to statute by the State Comp- troller for the maintenance of State and county highways within such cities or villages. In the transactions relative to the construction of highways, the collection of returned taxes and other matters, the towns frequently become indebted to the county. The amount of such indebtedness, may be levied by the board of supervisors upon the town, in which case it would be paid by the collector of the town to the county treasurer and be included in these tables under the head of " Receipts from taxes ". But often the town liquidates its indebt- edness to the county by the payment of moneys from surplus funds of the town in the hands of the supervisor or from the proceeds of town bonds. In this case the amount so paid is considered a contribution by the town. IV] Tables Eelative to County Finance 445 In many counties also a practice has arisen of applying the share of the town in the mortgage taxes and bank taxes held by the county treasurer to the reduction of the amount of county taxes levied on the town, or of reducing such levy by direct payments from town funds (usually arising from sources other than taxes). Such appli- cations and payments are treated as contributions. 446 County Government [Part Table 34 — The Results of County Financing, 1914 — Receipt Contributed by County TO Expenses of Towns Judicial districts :Military districts State Total Class I .$89,234 38 35,628 22 80,362 60 33,638 07 10,841 07 $303,384 51 136,081 06 263,485 10 161,937 55 54,817 55 $606,443 41 277,612 24 543,126 55 356,175 80 113,992 99 $999,062 30 Class II $3,350 00 13,980 31 15,439 60 12,276 97 452,671 52 Class III 900,9.54 56 Class IV 567,191 02 Class V 191,928 58 State $45,046 88 $249,704 34 249,704 .34 $919,705 77 22,004 27 $1,897,350 99 $3,111,807 98 ILXCeSSeS COUNTY 1 Erie $24,950 71 12,431 82 51,851 85 $126,316 74 77,477 61 99,590 16 $243,835 48 149,558 94 213,048 99 CLASS $.395,102 93 239,468 37 3 Westchester 364,491 00 Totals $89,234 38 29,778 12 $303,384 51 101,128 17 $606,443 41 202,144 47 $999,062 30 333,020 76 $14,946 65 8,703 22 6,319 94 5,658 41 $55,834 48 35,433 20 22,457 19 22,356 19 $106,702 25 75,042 72 48,041 73 47,825 54 CLASS $177,483 38 2 Albany $1,700 00 120,879 14 3 Oneida 76,818 86 4, Rensselaer 1,650 00 77,490 14 Totals $3,350 00 1,675 00 $35,628 22 8,907 05 $136,081 06 34,020 26 $277,612 24 69,403 06 $452,671 52 113,167 88 $1,907 38 1,096 60 1,424 97 $15,091 31 3,746 91 11,583 71 4,. 598. 98 1,963 47 2,350 17 3,226 29 8,633 76 12,934 63 2,365 41 3,875 33 3,280 40 2,661 88 2,171 68 1,878 67 $17,358 65 19,074 92 30,490 12 24,078 23 8,701 14 13,480 18 18,074 91 17,140 75 37,982 35 14,736 12 13,967 67 13,416 92 10,622 27 13,876 40 10,484 47 $36,763 24 .36,453 10 66,682 07 46,479 43 18,613 89 28,837 61 .38,280 23 36,301 74 80,441 53 28,161 42 29,880 44 28,702 24 20,504 66 26,786 29 20,238 66 CLASS $71,120 58 2. Chautauqua 3 Suffolk 60,371 53 110,180 87 4 Niagara 75,156 64 5 . Ulster 29,278 50 6 St Lawrence 1,571 41 5000 46,239 37 7. Schenectady 8 Dutchess 59,581 43 62,126 25 9 Nassau 131,358 51 45,262 95 11 Jefferson 47,723 44 7,929 95 53,329 51 33,788 81 14 Cayuga . . . 42,834 37 15. Cattaraugus 32,601 80 Totals $13,980 31 2,330 05 $80,362 60 5,357 51 $203,485 10 17,565 67 $543,126 55 36,208 44 $900,954 56 60,063 64 See Table 20. IV] Tables Eelatia^e to County Finance 447 Board of Supervisors AND Expenditures on Account of Contributions Contributed to County (Exclusive of County T axes) by Excess of i Cities and villages Towns Military districts State Total Expenditures Receipts $4,701 OSi $98,899 14 $300,702 56 243,828 18 199,536 80 130,319 12 23,314 84 $369,135 76 354,768 37 781,006 23 613,237 73 170,919 52 $773,438 54 727,408 28 1,143,718 64 2 847,774 71 240,710 80 $225,623 76 2,253 00! 126,558 73 $274,736 76 242,764 08 280,583 69 48,782 22 I 17,380 21 145,795 40 II 11,231 38 91,386 48 IV 4,342 28 42,134 16 \ ■ ■ $39,907 95 $504,773 91 39,907 95 459,727 03 $897,701 50 $2,289,067 61 391,716 62 $3,733,050 97 621,242 99 $225,623 76 $846,866 75 621,242 99 Stat I $2,480 36 $165,901 76 77,193 43 57,607 37 $175,747 54 93,888 22 99,500 00 $344,129 06 200,188 97 229,119 91 $50,973 27 39,279 40 135,371 09 694 67 $28,412 65 70,486 49 1.526 05 225,623 76 $4,701 08 $98,899 14 49,449 57 $300,702 56 100,234 18 $369,135 76 123,045 25 $773,438 54 257,812 84 1,233 69 $225,623 76 $225,623 76 — II $1,584 471 $60,515 73l$102.297 05 $71,000 97 136,485 24 68,298 10 78,984 06 $235,398 22 228,579 87 142,349 84 121,080 35 $57,914 84 241 59 27,809 04 29,111 86 9,122 10 64,044 00 44,939 88 32,547 25 107 700 73 65,5.30 98 43,590 21 426 94 274,736 76 $2,253 00 $126,558 73 31,639 68 $243,828 18 60,957 04 $354,768 37 88,692 09 $727,408 28 181,852 07 751 00 $274,736 76 $274,736 76 1 III $681 76 2,449 07 145 95 1,202 45 357 33 3,078 05 130 60 1,896 97 1,297 33 4,258 04 1,581 41 301 25 $17,380 21 1,448 35 $15,353 91 38,948 45 51,226 78 19,358 08 283 90 7,139 34 5,923 41 1,.563 10 4,544 04 1,300 00 154 39 $145,795 40 13,254 12 $25,273 74 15,024 56 10,663 48 9,046 50 12,675 50 15,240 90 10,766 95 11,005 94 16,953 70 30,582 60 13,687 02 17,265 47 11,350 38 $199,536 80 15,348 98 $81,560 00 7,851 02 26,170 00 30,570 00 53,385 00 53,845 00 58,865 00 54,110 00 130,955 08 41,087 42 101,385 00 38,407 71 43,865 00 37,735 00 21,215 00 $781,006 23 52,067 08 $107,515 50 40,678 56 65,264 40 93,662 71 62,788 83 88,956 63 74,520 40 73,913 26 130,955 08 58,016 77 119,636 03 70,553 47 66,354 10 57,881 88 33,021 02 $1,143,718 64 76,247 91 $36,394 92 $19,692 97 44,916 47 18,506 07 33,510 33 42,717 26 14,938 97 11,787 01 403 43 12,753 82 71,912 59 17,223 961 32,565 29 15,047 51 ! 419 22' 1 242, 76 A 08 $307,776 95 $307,776 95 2 Gifts, $1,600, included in total, not in analysis. 448 County Goveenment [Part Table 34 — The Results of County Financing, 1914 — Receipts and COUNTY Contributed by County TO Expenses of Towns Judicial districts Military districts State Total 1. Saratoga 2. Montgomery 3. Herkimer. . . . 4. Chemung. . . . 5. Ontario 6. Wayne 7. Clinton 8. Washington. 9. Otsego 10. Rockland... 11. Franklin.. 12. Delaware. 13. Fulton. . . 14. Columbia. 15. Allegany. 16. Madison... 17. Livingston. 18. Genesee . . . 19. Chenango. 20. Tompkins. 21. Warren. . 22. Cortland. Totals . Averages.. . $2,692 34 2,450 00 547 40 4,180 52 187 67 2.717 49 380 40 1,492 32 791 46 $15,439 60 1.715 51 $1,416 19 1,499 41 2,541 64 2,176 99 1,853 38 1,445 67 502 85 1.074 07 1,711 58 4,576 94 654 03 1,104 98 848 07 1,820 94 1,275 20 1,482 98 1,487 01 1,783 52 1,162 69 1,433 40 598 38 1,188 15 $33,638 07 1,529 00 $8,677 60 9,179 05 11,395 39 10,720 72 12,115 02 9,603 57 4,580 86 7,511 85 8,499 28 4,809 77 6,001 46 5,539 31 7,868 77 7,105 06 6,719 60 9,477 35 9,299 81 5,885 51 6,725 55 4,767 61 5,454 41 $161,937 55 7,711 31 $23,135 84 19,636 39 24,377 67 20,487 81 23,329 85 18,538 18 9,799 67 19,805 02 16.069 77 21,655 94 10,289 28 12,838 64 11,850 05 16,833 34 13,715 20 12,971 23 18,111 65 17,772 32 11,247 45 12,982 48 10,199 10 10,528 92 $356,175 80 16,189 80 1. Sullivan. . 2. Essex 3. Orleans. . 4. Wyoming. 5. Greene . . . 6. Seneca . . . 7. Tioga 8. Lewis . . . . 9. Schoharie. 10. Yates 11. Putnam. . 12. Schuyler. 13. Hamilton. Totals . . . Averages. $7,649 45 3,862 89 '""'69'37 695 26 $12,276 97 3,069 24 $654 29 1,267 76 1,168 78 862 17 870 62 990 80 883 55 764 28 604 05 2,051 60 472 68 250 49 $10,841 07 774 36 $3,346 28 4,965 19 7,092 82 6,167 82 4,347 62 5,299 71 4,544 85 3,386 37 3,381 76 4,001 16 4,214 14 2,532 43 1,537 40 $54,817 55 3,654 50 $10,353 48 10,621 76 13,554 71 11,906 05 9,300 67 10,230 31 8,773 17 7,173 92 7.162 15 7,724 19 9,015 12 4,888 55 3,288 91 $113,992 99 7,599 53 See table 20. IVJ Tables I\elative to County Pixance 449 Board of Supervisors Expenditures on Account of Contributions — concliuled CoNTRIBrTEl) TO CorXT-S. (ExcLr.-ivK OF CorvTY Taxes) by Citi.-s 1 and 1 To\vn:< villages 1 1 Military 1 o. . districts ^f-^**^ Tot.ll Excess OF 1 ExiK-nditiirt's Rc'fcipts $611 74! 988 981 1.851 28 13,819 5o 330 96 601 06 1 . 306 94 823 41 1.087 32 273 00 795 70 156 37, $200 00, $14,034 90 ' 10.552 481 8.733 65 14,604 80 14,075 80 I 9,613 IS 503 36| 10,423 04 5,450 00 0.249 31' 825 94 4,512 93 5.505 14 8,066 36 11,174 04 9,082 42 660 58 402 40 232 44 283 26 $11,231 .38 701 96 5,576 94 3,883 38 13,883 55! 6,209 94| 31,097 52' 14,4.52 .59 $91,386 48j$130.319 12 8,307 86 10,8.59 93 $48,480 00 28,100 00 39.790 00 13.294 79 20,885 00 18.900 00 18,035 00 4.415 00 32.905 00 47.400 S3 28.78(> 03 21,055 00 .59 ,-435 00 25,505 00 22.660 00 14,927 48 17.085 00 20,180 00 37,075 00 47,268 OOl 18,060 00! 22,155 00 $013,237 73| 27,878 881 •M>04,920 70 .39.701 46 04.194 48 27.899 .59 41,291 82 19,. 561 00 19,341 94 14,851 .59 44,918 72 .53.183 83 40,. 541 08 .30,517 06 70.766 01 34.647 42 27.998 87 20,504 42 20,968 38 34,063 .55 43.945 52 78.767 92 32.745 03 22.438 20 $847,774 71 38,535 21 1 $29,004 73 9.. 386 61 25,879 78 " '3,'440'i7 i $7,935 93 14,206 88 4,458 .56 (i,027 r>o 19,025 52 18,451 67 24,000 .33 7,854 49 52,148 18 6,632 05l 5,903 41 669 8,107 ?o 63 5,207 90 24,858 41 57,626 49 17,179 94 5.206 78 1 280,583 69 $317,531 02 $317,531 02 $4,095 40 2,339 43 10,952 61 '$li;299'8S ' 12,014 90 $15,825 00 35,135 00 13,. 530 00 6,275 00 24,000 00 6,210 00 10,565 00 24,360 00 8,220 00 5,570 52 16,600 00 2.420 00 2.209 00 $19,920 401 37,768 22 35,782 49! 7,7t>0 28 43,618 48 7,093 19 10,565 00 27,1.57 02 15,094 88 . 8,2.58 40 16,932 36 5,. 551 OS 5,209 00 $293 79 1,485 28 0,938 89 064 63 883 19 "907 56 1,889 46 0,874 88 1,907 90 779 92 332 36 480 83 2,0.50 25 3,000 00 $4,342 28 020 32 $42,134 10 4,213 41 $23,314 84 11,657 42 $170,919 52 11,374 63 $240,710 80 16,047 38 $1,428 81 $21,. 526 98 10,004 31 11,482 37 29,038 65 'i5;713'l8 3.786 09 1,651 50 9,307 4,439 45 08 4,071 00 2,342 58 132 20 48,782 2? $81,853 51 $81,853 51 *Gift3, $1,000, not in analysis, included in total. [Part IV J Tables Eelative to Coujsty Finance 451 TABLE 35 The County Debt Limit of 1914, the County Indebtedness AND the Debts of Subordinate Municipalities The Constitution prescribes a debt limit to counties of 10 percent of the assessed valuation. This table shows the assessed valuation of 1914, the gross amount of debt permitted under the limitation and the net outstanding debt of each county. Debts of subordinate municipalities within the county: The debts of the towns, cities, villages, school districts and other municipal subdivisions of the county have been determined from reports of clerks of boards of supervisors to this Department and other data available, and the total amount thereof is given in col- umn 6. This is added to the net debt of the county for the purpose of showing in column 7 the total public debt for which the taxpayers of the county and of the municipal subdivisions of the county are liable. Percentages of debt to assessed valuation: The percentage borne by the net county debt and by the total public debt to the assessed valuation of the county in 1914 is shown. It will be seen that the net county debt is but a small fraction of the debt permitted by the Constitution. Percentages of debt to equalized valuation of 1913: In preceding tables the equalized valuation of 1913 has been used as the l^asis of all comparisons. For the purpose of completing such comparative tables, the percentages of the county debt and of the total public debt to such eciualized valuation of 1913 have been computed. Under the estimate of the State Board of Equalization the equal- ized valuations are 85 . 80 per cent of the true value of the property of each county. To find the percentages of such debts to the true valuation the rates here given must be divided by .8580. 452 County Governimext [Part Table 35 — County Debt Limit, 1914 — County Indebtedness — Assessed and Equalized (State Assessed valuation of real property, 1914 Debt limit 10 per cent of assessed valuation County Debt Gross debt outstanding Riuking funds Net debt not pro- vided for by sinkin-i; funds Class 1 1 Class II ! $1 , 066 , 477 , 229 $106 , 647 , 722 90 482,517,945 48,251,794 50 847,079,7261 84,707,972 60 1 524,793,0611 52,479,306 10 i 173,434,9511 17,343,495 10 $4,455,636 51 5,228,649 37 6,817,524 96 3,315,632 59 1,200,420 80 $49/219 09 13,000 00 10,000 00 $4,455,636 51 5,179,430 28 Class III ! Class IV r),804,524 96 3,305,6.32 59 Class V 1 1,200,420 80 State $3,094,302,912 $309,430,291 20 $21,017,864 23 $72,219 09i$20,945.645 14 COUNTY 1 . Erie 2. Monroe 3. Westchester. $407,669,8811 .$40,766,988 00 271,783,213 27,178,321 00 387,024,135 38,702,413 00 Totals |$1, 066, 477, 229 $106,647,722 00 .$4,4.J5,636 51 $1,-575,000 00 2.50,000 00 2,630,636 51 CLASS I $1,575, 000 00 I 2.50.000 00 i 2,630,636 51 I $4, 455, 636 51 1. Onondaga. . . 2. Albany 3. Oneida 4. Ren.sselaer. . Totals 1 . Orange 2. Chautauqua. 3. Suffolk 4. Niagara 5. Ulster 6. St. Lawrence 7. Schenectady. 8. Dutchess. . . . 9. Nassau 10. Steuben 11. .Jefferson. . . . 12. Broome 13. Oswego 14. Cayuga 15. Cattaraugus. Totals $182,804,8.50 135, 306,. 349 81,264,851 83,081,895 .$482,517,945 $18,286,485 00 13,530,635 00 8,126,485 00 8,308,190 00 $48,251,795 00 $1,-565,000 00 1,. 554, 500 00 1,0.59,649 37 1,0.58.509 00 $49,219 09 CLASS $1,515,780 91 1,-554,500 00 1,050,649 37 1,058,500 00 $5,228,649 37 $49,219 09 $5,179,4-30 28 $-53,978,477 $5,-397,848 03! 61,185,310 6,118,-531 001 93,087,792 9,-308,779 00 75 , 606 , 856 7,560,686 00 32,904,290 3,290,430 00 45,787,133 4,-578,713 00 64,953,519 6,495,352 00 66,017,346 6,601,735 00 105,222,041 10,522,204 00 43,480,842 4,348,084 00 46,354,-589 4,635,4-59 00 48,417,733 4,841,773 00 33,517,989 3,351,799 00 41,391,-540 4,139,154 00 35,174,263 3,517,426 00 $847,079,726 $84,707,973 00 $9-54,200 00 94,000 00 334,625 00 50,000 00 604,000 00 170,000 00 881,000 00 231,053 61 2,817,223 -55 -50,000 00 210,000 03 10,000 00 .384,422 80 27,000 00 $6,817,-524 $10,000 00 3,000 00 $13,000 00 CLASS $954,200 00 94,000 00 334,625 00 50,000 00 601,000 00 170,000 00 881,000 00 231,053 61 2,817,223 55 50,000 00 203,000 00 10,000 00 384,422 SO 24,000 00 $6,804,524 96 TV] Tables Ivelative to County Finance 453 Debts of Subordinate Municipalities Equalization) Valuation Percentages of Debt to Debts of subordinate Total public debt of Per- centage of net county Per- centage of total public Equalized valuation Per- centage of net county del)t to Per- centage of total public debt to municipalities within county county and numicipalities debt to assessed valua- debt , a.ssesse valua- of 1913 cfiual- ized valua- equal- ized valua- tion tion tion tion j 1 1 % % % % $87,175,344 22 $91,630,980 73 .42 8.59 $1,143,386,249 .39 8.01 I 29,911,822 58 35,091.252 86 1.06 7.27 503,006,792 1.03 6.97 II 33.280,323 16 40,084,848 12 .80 4.73 1,021,982,395 .66 3.92 III 16,949,288 33 20,2.54,920 92 .63 3.85 624,069,574 .53 3.24 IV 3,912,058 26 5.112.479 06 .69 2.94 205,994,568 .58 2.48 5.49 V $171,228,836 55 $192,174,481 69 .68 6.21 $3,498,639,578 .60 State $36,365,847 00 19.394.908 96 31.414.588 26 $37,940,847 00 19.644.908 96 34,045,224 77 .39 .09 .68 9.31 7.23 8.80 $442,704,449 286,436,133 414,445,667 .35 .08 .63 8.57 6.86 8.21 $87,175,344 22 $91,630,980 73 .42 8.59 $1,143,586,249 .39 8.01 II $10,068,693 00 9.889.708 84 3.646.148 00 5.407,272 74 $12,484,473 91; 11,444.208 84! 4.696.797 37 6.465.772 74 1.15 1.29 1.28 $29,911,822 58 $35,091,252 86 1.06 6.82 8.45 5.77 7.78 7.27 $193,117,271 132.947,413 91.538,591 85,403,517 $503,006,792! 1.03 6.46 8.61 5.13 7.57 6.97 $2,507,051 .53 $3,461,251 53 1.77 6.41 $72,698,306 1.31 4.76: 3.010.992 99 3.104,992 99 .15 5.07 68,074.381 .13 4.561 490,832 00 825.457 00 .36 .88 127,800.707 .26 .64' 5.085.703 83 5.135.703 83 .06 6.79 90.169.715 .05 5.69; 1,728,009 25i 2.332.009 25 1.83 7.08 37,123,157 1.62 6.28 1,112,279 Ool 1.282.279 00 .37 2.80 51,674,184 .33 2.48! 6.072,777 02: 6.953.777 02 1.35 10.70 68,184,121 1.29 10.191 2,199,734 00> 2,430.787 00 .35 3.68 71,461,673 .32 3.40 3,799,851 85, 6.617,075 40 2.67 6.28 159,590.332 1.76 4.14'! 744,025 00 794,025 00 .11 1.82 .50.659.737 .10 1.57J 1.974.642 95 2,174,642 95 ,43 4.69 51.067,566 .39 4.251 1.624,499 60 1,634,499 60 .02 3.37 51 , 351 , 766 .02 3.18 1,676,797 96' 2,061.220 76 1.14 6.15 35,095,438 1.09 5.871 43.500 00 43.. 500 00 .10 48,024,011 .09 1,209,626 IS 1.233.626 18 .06 3.50 39,007,301 .06 3.16 $33,280,323 16, $40,084,848 12 .80 4.73 $1,021,982,395 .66 3.92 454 County Goveknment [Part Table 35 — County Debt Limit, 1914 — County IndelDtedness — Assessed and Equalized (State COUNTY Assessed valuation of real property, 1914 1 Debt limit 10 per cent of assessed valuation County Debt Gross debt outstanding Sinking funds Net debt nf)t pro- vided for by sink in? funds 1. Saratoga. . . . 2. Montgomery 3. Herkimer 4. Chemung 5. Ontario. . 6. Wayne . . 7. Clinton . 8. Washington 9. Otsego. . . 10. Rockland 11. Franklin. 12. Delaware. 13. Fulton.... 11. Columbia. 15. Allegany. . 16. Madison. . 17. Livingston 18. Genesee. . . 19. Chenango. 20. Tompkins. 21. Warren. . 22. Cortland. Totals $28,178,487 $2,817,849 00 2,895,824 00 3,487,723 00 3,631,008 00 3,579,269 00 3,265,498 00 1,001,834 00 2.046.260 00 2,412,596 00 3,330,227 00 1,305,090 00 1,573,885 00 1,642,692 00 2,656,139 00 2,122,948 00 2,123,461 00 2,768,867 00 2,804,0.50 00 1,647,286 00 2,064,314 00 1.601.261 00 1,701,222 00 $1.50,000 00 354,540 72 469,800 00 117,165 00 CLASS $1.50.000 00 28,958,239 34,877,231 354.540 72 469,800 00 36,310,084 117,165 00 35 792 695 32 , 654 , 979 10,018,344 20 , 462 , .596 216,000 00 21,747 77 75,000 00 381,000 00 533,000 00 22,000 00 120,000 00 216.000 00 21,747 77 24,125,960 75.000 00 33,302,272 381,000 00 13,0.50,904 533,000 00 15,738,848 22.000 00 16,426,924 120,000 00 26,561,393 344,100 00 344, 1(X) 00 21,229,483 21.2.34,613 2.50,000 00 33,502 28 250,000 00 27,688,674 33,502 28 28,040,502 16,472,864 5,776 82 112,000 00 110,000 00 5,776 82 20,643,137 112,000 00 16,012,611 17 012,221 $10,000 00 100,000 00 $524,793,061 $52,479,303 00 $3,315,632 59 $10,000 00 $3,305,632 59 1. Sullivan 2. Essex $7,119,881 14,851,302 28,159,490 19,795,811 12,737,908 17,078,374 13,860,333 10,971,699 11,724,504 11,740,016 13,713,821 6,765,0.80 4,916,732 $711,988 00 1,485,130 00 2,815,949 00 1,979,581 00 1,273,791 00 1,707,837 00 1,386,033 00 1,097.170 00 1,172,4.50 00 1,174,002 00 1,371,382 00 67(>,50S 00 491,673 00 $173,431 75 54,000 00 89,350 00 78,000 00 280,500 00 142,223 35 24,000 00 26,5.55 70 39,000 00 1 CLASS $173,431 75 54,000 00 3. Orleans 89,350 00 4. Wyoming. . . . 5. Greene 78,000 00 280,500 00 6. Seneca 7. Tioga 142.223 35 24,000 00 8. Lewis 9. Schoharie . . 26,. 555 70 39 000 00 10. Y'ates 11. Putnam ! 12. Schuvler ' 117,000 00 25,360 00 151.000 00 117,000 00 25,360 00 151,000 00 Totals $173,434,951 $17,343,494 00 $1,200,420 80 $1,200,420 80 IV] Tables Eelative to Coukty Finance 455 Debts of Subordinate Municipalities Equalization) Valuation — concluded Percentage of Debt to Debts of subordinate innnicipalities within county Total public debt of county and municipalities Per- centage of net county debt to assessed valua- tion Per- centage of total public debt to assessed valua- tion I']qualized valuation of 19i;i Per- Per- centage centage of net of total county public debt to debt to equal- equal- ized ized valua- valua- tion tion y % % % % $1,717,851 00 $1,867,851 00 .53 6 . ()3 $33,077,136 .45 5 . 64 1,892,561 91 2,247,102 63 1.22 7.75 34,397,926 1.03 6.53 1,805,886 54 2.275,686 54 1.35 6.52 41,667,393 1.12 5.46 1,281,79.3 06 1.398.9.58 06 .32 3.85 38,312,663 .30 3 . 65 943,310 38 943,310 38 2.63 42,877.818 2.20 285,001 66 285,001 66 .87 33,246,744 .85 516,625 00 732,625 00 2.15 7.31 17,208,870 1.25 4.25 388,059 00 409,806 77 .10 2.00 23.021,442 .09 1.78 624,691 63 699,691 63 .31 2.90 27,724,886 .27 2.52 312,816 70 693,816 70 1.14 2.08 46,440,839 .82 1.491 848,200 0!) 1,381,203 00 4.08 10.58 18,270.917 2.91 7 . 56 315,300 00 3.37,300 00 .14 2.14 23,620.771 .09 1.43 1,117,609 17 1,2.37,609 17 .73 7.53 20,986,374 .57 5.89 98,192 22 442,292 22 1.29 1.66 29,258,244 1.17 1.51 419,892 09 419,892 00 1.97 25,208,465 1.66 867,440 94 1,117,440 94 1.17 5.26 23,060,775 1.08 4.84 388,066 00 421,568 28 .12 1.52 32,132,076 .10 1.31 7,065 50 7,0'>5 59 .02 32,596,992 .02 468,596 00 474,372 82 .03 2.87 19,640,539 .03 2.41 1,678,663 00 1,790,663 00 ..54 8.67 22,943,949 .48 7.80 33,217 26 133,217 26 .62 .83 20,054,833 .50 .66 938,449 36 938,449 36 5.51 18,319,922 5.12 $16,949,288 33 $20,251,920 92 .63 3.85 $624,069,574 .53 3.24 $726,293 75 542,706 00 22,005 34 499,114 25 87,200 09 .534,746 85 4.53,520 00 264,325 83 131,915 OOt 277,818 24j 127,103 OOi 191,250 001 54,000 00 $899,725 50 596,706 00 111,3.55 34 577,114 25 367,700 00 676,970 20 477.529 00 290,881 53 170,945 00 277,848 24 244,103 00 216,610 00 205,000 00 $3,912,058 26 $5,112,479 06 2.43 12.63 .36 4.01 .31 .39 .39 2.91 2.20 2.88 .83 3.96 .17 3.44 .24 2.65 .33 1.45 2.36 .85 1.78 .37 3.20 3.07 4.16 .69 2.94 $13,606,822 20,479,525 27,305,972 22,456,067 15,855,452 18,712,291 15,179,815 13,421,541 12,709,167 14,262,547 16,921,383 9,004,284 6,079,702 $205,994,568 1.27 6.61 .26 2.91 .32 .41 .34 2.57 1.77 2.32 .76 3.61 .15 3.14 .20 2.16 .30 1.34 1.95 .69 1.44 .28 2.40 2.48 3.37 .58 2.48 [Part IV] Tablk>5 Kelattvk to CorxTY Fixance 457 TABLE 36 Character of Outstanding CouN^ri' Debt of 1914 This ta])le is given for the purpose of showing the nature of the total inclel)te(iness of the county outstan(hng at the close of the fiscal year 1914. 458 CouM'Y Government [Part Table 36 — Outstanding Character of Total debt Outstanding Bonds Refunding prior bonds matured Revenue deficiencies Construction of buildings Class I $4,455,636 51 5,228,649 37 6,817,524 96 3,315,632 59 1,208,420 80 $10,000 00 628,000 00 454,000 00 558,000 00 151,000 00 $518,242 00 8;00000 $1,334,675 00 Class II 3,154,750 00 Class III 2,168,109 34 Class IV 1,153,000 00 Class V 630,360 00 State $21,025,864 23 $1,801,000 00 $526,242 00 $8,440,894 34 COUNTY 1. Erie 2. Monroe .... 3. Westchester. Totals 1. Onondaga. 2. Albany 3. Oneida 4. Rensselaer. Totals $1,575,000 00 250,000 00 2,630,636 51 $4,455,636 51 $1 1 1 1 565,000 00 554,500 00 050,649 37 058,500 00 $5 228,649 37 CLASS $320 000 00 250,000 00 $10,000 00 $518,242 00 764,675 00 $10,000 00 $518,242 00 $1,334,675 00 CLASS $1,415,000 00 $182,000 00 360,000 00 86,000 00 563,750 00 621,000 00 555,000 00 $628,000 00 $3,154,750 00 $954,200 00 94,000 00 334,625 00' 50,000 00 ! 60 i, 000 00 170,000 00 881,000 00 231,053 61 2,817,223 55 50,000 00 210,000 00 10,000 00 384,422i80 CLASS $55,000 00 26,000 00 3 Suffolk 1 205 000 00 25,000 00 5 Ulster $304,000 00 153 000 00 7. Schenectady 8. Dutchess 150,000 00 656 000 00 211,500 00 9 Nassau ' 617 609 34 10 Steuben |20,000_00 85 000 00 1 1 Jefferson . . 13. Oswego $8,000 00 87,000 00 14 Cayuga 27,000 00 27,000 00 Totals $6,817,524 90' $454,000 00 $8,000 00 $2 168 109 34 1 New indices, $25,000; bridges $122,000; sewers, $6,500; Bronx Parkway. $487,000. 2 Toll bridges. IV Tables Kklativk to Cou^'Ty Fi.xaxck County Debt of 1914 Indebtedness Issued for Construction of highways Other purposes Total $1,875,469 51 1,189,500 00 3,566,171 95 1,369,457 38 418,060 80 $640,500 00 56,750 00 76,000 00 17,100 00 $4,. 378, 880 51 5,029,000 00 6,272,281 29 3,097,557 38 1,199,420 80 $8,418,659 64 $790,350 00 $19,977,145 98 Temporary loans Current expenses unpaid i $76,750 00 199,649 37 545,243 67 217,865 31 9,000 00 I $20996 1 II ! Ill IV V $1,048,508 35 $209 90 , State I $1,255,000 00 $1,575,000 00 250,000 00 2,553,886 51 620,469 51 1 $640,. 590 00 $1,875,469 51 $640,500 00 $4,378,886 51 $76,750 00 $76 750 00 $1 415 000 00! $752,000 00 20 000 00 2 $56,750 00 1,5.54,500 00] 1 001 000 00 1 417,500 00 1 ', 058 ! 500 00 1 $1,189,500 00 $56,750 00 $5,029,000 00 j $1.50,000 00 49,649 37 $199,649 37 Ill $675,000 00 68,000 00 $7.30,000 00 i 94,000 00 i 310,000 00 50,000 00 604,000 00 170,000 00 806,000 00 211,-500 00 2,625,3.58 49 50,000 00 210,000 00 $224,200 00 1 105 000 00 24,625 00 1 25,000 00 147 000 00 170 000 00 75,000 00 2,007,749 15 211,418 67 30 000 00 125 000 00 10,000 00 213 422 80 3 $76,000 00 384,422 80 1 27,CK30 00 $3,566,171 95 $76,000 00 $6,272,281 29 $545,243 67 Bridges. 460 County Gover]s::ment [Part Table 36 — Outstanding Character of COUNTY Total debt Outstanding Bonds Refunding prior bonds matured Revenue detieieneies Construction of Vmildings :& 1 50, 000 00 3.54,. 540 72 469,800 00 117,165 00 CLASS 2. Alontgomerv $50,000 00 $95,000 00 3. Herkimer .... 20,000 00 5. Ontario 6. Wayne 7. Clinton 216,000 00 21,747 77 75,000 00 381.000 00 533,000 00 22,000 00 120,000 00 344,100 00 48,000 00 00 000 00 8. Washington 9. Otsego 15,000 00 10. Rockland 351,000 00 33,000 00 11. Franklin 500,000 00 12. Delaware 13. Fulton 15,000 00 14. Columbia 76,000 00 195 000 00 15. Alleganv. . . . 16. Madison 250,000 00 33,502 28 250 000 00 17. Livingston 1:::::::::::::: 18. Genesee 1 19. Chenango 5,776 82 112,000 00 110,000 00 20. Tompkins 3,000 00 21. Warren 22. Cortland Totals $3,315,632 59 $558 000 00 $1 153 000 00 1 . Sullivan $173,431 75 54,000 00 89,350 00 78,000 00 288,500 00 142,223 35 24,000 00 26,555 70 39,000 00 CLASS $154 000 00 2. Es.sex 54,000 00 3. Orleans 15,000 00 4. Wyomino' 5. Greene 188,000 00 6. Seneca 102 000 00 7. Tioga 24,000 00 8. Lewis 4,000 00 9. Schoharie 30,000 00 10. Yates 11. Putnam 117,000 00 25,360 00 151,000 00 34,000 00 12. Schuvler 25,360 00 13. Hamilton $151 000 OOi Totals $1,208,420 89 $151 000 03! 1 .«6.30 360 00 IV Tables Relative to County Fixaxce 461 County Debt of 1914 Indebtedness — concludal IS3UEI> roE Temporary loan.T Current expen.^es unpaid Construction of highways Other purposes Total IV SloO.CMX) 00 $150,000 00 334 000 00 1. . 189 000 00 1 $20,540 72 97,800 00 372,000 00 372,000 00 117,165 00 97,165 00 108.000 00 216,000 00 1 21,747 77 GO 000 00 75,000 00 351,000 00 533,000 00 j 30,000 00 22,000 00 105,000 00 120,000 00 344,100 00 56,000 00 $17,100 00 ■; ,- :ii 250.000 00 33,292 38 33,292 38 $209 90 5,776 82 109 000 00 112,000 00 90,000 00 90 000 00 ■■■■■■■■■■■■■■■■ ! 20,000 00 i 1 $1,369,457 38^ S17,100 00 $3,097,557 38 1 $217,865 31 $209 90 ; $19 431 75 1 $173 431 75 1 i 54^000 00 ! 2 74,350 00 1 89,350 00 1 3 78,000 90 1 78,000 oo; 288,500 00, 4 100,500 00 40 223 35 j 142,223 35 24,000 00 G 7 22 555 70 1 26,555 70 1 30,000 00 8 $9,000 00 9 10 83,000 00 117,000 00 25 3G0 00 11 12 ' 151 000 OOi 13 1 1 $418,060 SO $1,199,420 so' $9,000 00 : i [Part IV] Tables Relative to Cou:n'ty Fi>;ance 463 TABLE 37 Comparative Statement of County Indebtedness 1909-1914 For the purpose of showing the trend of county financing upon the county indebtedness, a comparison is here made of the indebted- ness as reported in 1909 and the indebtedness as reported in 1914. Co77i7nents: It will be seen from the summary table that the building bonds of the counties during the five years have increased 14.02 per cent; that the highway bonds of the counties have more than doubled (increase 114.88 per cent) during the same period, while there has ]:>een a decrease in the temporary loans and bonds for purposes other than the construction of buildings and highways. At the rate of increase here shown the county indebtedness would be doubled in twenty years. 404 COUXTY GOVERXMEXT [Part Table 37 — Comparative Statement C!ac.3l.. Class II Class III . Cliss IV Class V . . State ICxcesses ' . . . Percentages - COUNTY 1. Erie 2. Monroe 3. Westchester. Tot:, 1. Onondaga. 2. Albany... ?>. Oneiila 4. Rensselaer... Totald. lN»EBTED>rES3 OF 1909 Building bonds Highway bonds ill. %6. 000 OO: ! 2.963,000 00 I 1.:?98,.'i00 00' i 693,000 00; ! 382,500 00 ! ! 1- 56O7..S00 00 746,000 00 l.l.'iT.OOO 00 l,2l.S,460 SS 98,800 00 $7,403,000 00'$3,917,760 88 Other bonds ■"sr I •'*•■>'» Total 1914 .1699, S,7.-) .••).=) 77.'),fK)0 00 1,604,406 08 589,600 00 20,000 00! $.588,8.53 08 i $3,952,208 63 | $4,455,636 51 146,399 SO' 4,630,399 80 i| 5,228.649 37 449,705 771 4.609,611 85:| 6,817,524 96 188,297 30! 2, 689,. 3.58 18 j 3.315,632 59 67,620 00 1 568,920 00 1,208,420 80 $3,688,861 63 ^571,269 63 15.48% $1,440,875 95 $16,4.50,498 46ll$21,025,864 23 8392,157 70 il M,. 575, 365 77 27.2irJ 27.81% i $627,. 500 00 1 .550,000 00 I 788,500 00 1697,. 500 00 $1,325,000 00| .5.50,000 00' $699,855 55 $588,853 08 2,077,208 63 •SI, 966, 000 00 $697,500 00 .$699,855 55 $588,853 08 $3,952,208 63 CLASS $1,. 575, 000 00 2.50,000 00 2,630,636 51 $4,455,636 51 ,*1,.540,0()0 00 i 235,000 00 775.000 00 413.000 00 $481,000 00 140,000 00 125,000 00 $2,963,000 00 I $746,000 00 CLASS I $13,000 00 .$1,553,000 00 ; $1,. 505. 000 DO f $325 , 000 00 1 1 } 1 , 089 , 000 00 i 1 , 554 , .500 00 1 48, (MM) 00 h \' 150,000 OOl I 1 .065,000 OOJ 1 ,0.50.049 37 [ 152,000 00 f I 75,Ot)0 00 25,000 t)0 133,399 ,80 923,399 80 $775,000 00 $146,399 80' $4,030,399 80 1,0.58., 500 00 $5,228,649 37 1. Orange 2. Chautauqua. 3 Suffolk $20,000 00 104,000 00 75.000 00 $500,000 00 $139,200 00 38,755 05 62,050 00 $659,200 00 142,755 05 137,050 00 CLASS $954,200 00 94,000 00 .334,625 00 .50,000 00 5. Ulster 169,000 00 35,000 00 188,000 00 245 .500 00 221.000 00 $410,000 OOJ 10,505 20 1 816,565 20 35,000 00 604.000 00 170,000 00 7. .Schenectady.! 200,000 00 388,000 00 881,000 00 74,635 52 50,000 00 320,135 52 1 1,-555,406 08 55,000 00 1 270,000 OOi 42,. 500 OOi 114,000 00; 22,000 00 .52,000 00 231,053 61 9. Nassau 10 Stculwn 2.50,000 00 55,000 00 285,000 00 j 970,406 08 2.817,223 .55 50,000 00 140.000 00 210.000 00 12 Broome 42,500 00 10,000 00 13. O.swego 14 Cayuga 85,000 00 j 11 000 OOi 18 000 00 384,422 80 22,000 00 10,000 00 1 42,000 00 27,000 00 Total-s :\ 1 $1,398,500 00 $1,157,000 00 $1,604,406 OS $449,705 77 $4,609,611 85 $6,817,524 96 'Increase or decrease during period, i Pfoj-g4§e (iufjiig period,- IV Tables Relative to County I'inaxce 46i of County Indebtedness, 1909-19 14 I \DEBTEDNES3 OF 1014 For Period Building bonds bonds Other bonds Temporary loans Net increase i^'et decrease $1,334,675 00 11. 875. 469 51 1.189.;)00 00 3, .566, 171 95 1,369.457 38 418,060 80 $1,168,742 00 684,750 00 538.000 00 575,100 00 151,000 00 $76,750 00 199.649 37 545.243 67 218.075 21 9,000 00 5503.427 88 598,249 57 2,207.913 11 I 3.154.750 00 II 2 16S 109 34 III 1.153.000 00 626.274 41 639,. 500 80 IV 630.360 00 V $8. 4 to, 894 .34 $8,418,659 64 «4, 500, 898 76 114.88% $3,117,592 00 $1,048,718 25 $4,575,-365 77 1 « 1,037.894 .34 14.02% j I $320 , 000 00 1 $ 1 . 255 . 0(K) 00 §250,000 00 250,000 00 $300,000 00 764,675 00 620,469 51 $1,168,742 00 $76,750 00 1 5.53.427 88 $1.. 3.34, 675 00 $1,875,469 51 $1,168,742 00 $76,750 00 $803,427 88 $300,000 00 II $1,415,000 00 $1.50.000 00 49.649 .37 563,7.50 00 621,000 00 555.000 00 $752,000 00 20.000 00 417,500 00 ■ $182,000 00 56. 7.50 00 3l)0,(K)0 00 86,000 00 $3,154,750 00 $1,189,500 00 $684,750 00 $199,649 37 $12,000 00 465.500 00 14,3.50 63 1 135,100 20 $612,600 20 $14,3.50 63 III $.55,000 00 $675,000 00 68,000 00 105,000 00 25,000 00 147,000 00 170.000 00 $224,200 00 $295,000 00 26,000 00 $48,755 05 205,000 00 24,625 00 197.. 575 00 50,000 00 25,000 00 153,000 00 $.304,000 00 212,565 20 135,000 00 493,000 00 656,000 00 150,000 00 75.000 6o! 19,353 61 191,865 06 211,500 00 89,08i 9i 5;oo6'66' 60,000 00 1 32,. 500 00' 1 1 22,000 OOi 25,000 OOi 617,609 34 2,007,749 15 30,000 00 125,000 00 1,201,817 47 20,000 00 85,000 00 10,000 00 ] 87,666 66 213,422 80 / 8,000 00 1 76,000 00 270,422 80 27.000 00 $2,108,109 34 $3,566,171 95 $538,000 00 $545,243 67 $2,702,815 27 $494,902 le' * Increase or decrease d'vided by outstanding debt in 1909, * Increase during period, 466 County Government [Part Table 37 — Comparative Statement of COUNTY 1. Saratoga. . . . 2. Montgomery 3. Herkimer... . 4. Chemung... . 5. Ontario Wayne Clinton .... Washington Otsego Rockland... , Franklin . . Delaware. . Fulton .... Columbia . , Allegany. . Madison. . Livingston. Genesee . . Chenango . Tompkins. Warren . . Cortland. Totals. Indebtednkss of 1909 Building bonds Highway bonds Other bonds Temporary loans Total, 1909 ■ Total, 1914 •149,000 00 11,000 00 .5,000 00 106,000 00 62,000 00 245,000 00 215,000 00 .S693,000 00 $100,000 00 100,000 00 300,000 00 130,460 88 141,000 00 137,000 00 '77;000'00 65,000 00 $36,000 00 422,000 00 106,600 00 $11,700 00 $149,000 00 111,000 00 311,700 00 135,460 68 247,000 00 17,000 00 252,000 00 20,620 25! 20,620 25 60,000 00 60,000 00 499,000 00 37,924 12 21,008 45 18,044 48 142,000 00' 25,000 00, 26,000 OOi i 2,000 00 $1,218,460 88 $589,600 001 $188,297 30 37,024 12 351,600 00 236,008 45 18,044 48 65.000 00 167,000 00 28.000 00 $2, 639,. 358 18 CLASS $150,000 00 354,540 72 469,800 00 117,165 00 216,000 00 21.747 77 75,000 00 381,000 00 533,000 00 22,000 00 120,000 00 344,100 00 250,000 00 33,502 28 5,776 82 112,000 00 110,000 00 $3,315,632 59 Sullivan 1 $150,000 00 $13,120 00 $103,120 00 CLASS $173,431 75 Essex 54 000 00 Orleans 40,000 00 $86,800 00 126,800 00 89,350 00 Wyoming 1 78,000 00 Greene 178,000 00 500 00 178,000 00 500 00 288,500 00 Seneca 142,223 .35 Tioga 1 24,000 00 Lewis 8,000 00 7,500 00 8,000 00 '7,500 00 ; 26,555 70 Schoharie 1 39,000 00 Yates 14,000 00 1 12,000 00 9,000 00 35,000 00 1 117 000 00 Schuyler 25,-360 00 $20,000 00 30,000 00 50,000 00 151,000 00 Totals $382,500 00 $98,800 00 $20,000 00 $67,620 00 $568,920 00 $1,208,420 80 IV] Tables Relative to County Finance 467 County Indebtedness, 1909 19 14 — concluded ' N-DEBTEDNESS OF 1911 Buildiiiy; bonds Highway bonds Other bonds Temporary loans For Pekiod Net increase Net decrease iv $150,000 00 189,000 00 372,000 00 97,165 00 1 $1,000 00 243,540 72 158,100 00 $95,000 00 $50,000 00 $20,540 72 97,800 00 20,000 00 $18,295 88 247,000 00 1 1 60,000 00 108,000 00 48,000 00 1 36,000 00 21,747 77 1,127 52 15,000 00 15,000 00 60,000 00 351,000 00 30,000 00 118,000 00 500,000 00 33,000 00 533,000 00 22,000 00 15,924 121 15,000 00 105,000 00 56,000 00 120,000 00 195,000 00 93,100 00 7,500 00 259,00'J 00 13,991 55 33,502 28 i 1 33,292 38 209 90 5,776 82 12,267 66 3,000 00 109,000 00 90,000 00 47,000 00 20,000 00 1 57,000 00 i 28,000 00 SI, 153, 000 00 SI, 369, 457 38 $575,100 00 $218,075 21 $1,166,262 07 $539,987 66 1 V $154,000 00 $19,431 75 $10 311 751 i 1 54,000 00 54,000 00 15,000 00 74,350 00 78,000 00 100,500 00 40,223 35 $37,450 00 ' 3 78,000 00 110,500 00 141,723 35 24,000 00 18,555 70 31,500 00 4 188 000 00 102,000 00 1 fi 24 000 00 7 4,000 00 22,555 70 ' H 30 000 00 $9,000 00 ' 9 I 10 34,000 00 83,000 00 82,000 00 25,360 00 101,000 00 1 " 31 25,360 00 12 $151,000 00 1 J9 $630,360 00 $418,060 80 $151,000 00 $9,000 00 $676,950 8C $37,450 00 ! [Part IV] Tables Relative to Coumty Finance 469 TABLE 38 Character of Increase in County Debt In order to show in detail the character of the increase in the county debt, computations have been made showing in this table the gross amount of increase or decrease in the building, highway and refunding bonds of the several counties, the revenue bonds and temporary loans (both debts created for payment of current expenditures) and other bonds issued under special acts for extraordinary purposes. Percentage of increase or decrease: The percentage of such increase or decrease to the outstanding debt of 1909 for each specific purpose has been computed for each class and for the State. It may be computed for any county from the gross amounts given in this table and in Table 37. 4T0 County Government [Part Table 38 — Character of Building Bonds .... 1 Highway Bonds Revenue Bonds and ! Temporary Loans Increase Decrease 1 Increase Decrease Increase Decrease Class I $631 325 00 $1,177,969 51 443,500 00 2,409,171 95 150,996 50 319,260 80 1 $6,138 92 1 3,600 20 : 103,537 90 29,568 01 Class II $191,750 00 769,609 34 460,000 00 247,860 00 Class III Class IV Class V $58,620 00 i State $1,669,219 .34 1,037,894 34 $631,325 00 $4 500 898 76 ! i $142, 845 03 1 84,225 03 $58,620 00 Net 4,500,898 76 Percentages of Building Bonds Highway Bonds Outstanding 1909 ' PERCENTAGE OF Outstanding 1909' percentage of Increase Decrease Increase Decrease Class I $1,966,000 00 2,963,000 00 1,398,500 00 693,000 00 382,500 00 % % 32.11 $697,500 00 746,000 00 1,157,000 00 1,218,460 88 98,800 00 % 168.88 58.91 oQg 23 % Class II 6.47 55 . 03 66.37 64.27 Class III Class IV 1 12 39' Class V 1 323 13 State $7,403,000 00 14.02 $3,917,760 88 114.88 1 Other, Bonds Outstanding 1909 2 PERCEN PAGE OF Increase Decrease Class I $303,704 70 98,350 63 18,000 00 30,390 10 7o 110.91 % Class II 42.30 Class III 322 22 Class IV 43.70 Clnss V State $450,445 33 7 ■■'1 .1 •". From Table 37. IV] Tav.lks Kelative to County Fi^xaxcl: 471 Increase of County Debt Refundixg Bonds , Other Bonds Increase Decrease j Increase Decrease $386,150 85 1 $336,795 30 $1,00.) 00 $41,630 63 l,132,40o 1,000 OS 00 58,000 00 13 290 10 131,000 00 1 $132,000 00 $1,519,556 1,387,556 93 93 1 $394,795 30 339,904 57 1 $54,890 73 Total Debt Net increase Net decrease $503,127 88 598,249 57 2,207,913 11 626,274 41 639,500 80! $4,575,365 77 4,575,365 77 I II III IV V i State Net Increase or Decrease Revenue Bonds and Temporary Loans Outstanding 1 percentage of j i 1909 ■' Increase ! Decrease $588,853 OS 196,049 17 449,705 77 188,297 30 67 620 00 1.84 23.0;] 15.70 % 86.'82 $1,499,525 32 5.65 Refunding Bonds 1 Outstanding; 1909 2 percentage of Increase Decrfa.se $396,150 85 627,000 00 1,586,406 08 .559,000 00 20.000 00 % .15 % 97.48 71.38 655.00 $3,188,556 93 43.52 I II III IV V i State Class I Class II Class III Class IV CI.1SS V Stite 2 Computations from Tables 36 and 37 Total Debt Outstanding 1909 $3,952,208 63 4,630,399 80 4,009,611 85 2,089,358 18 586,920 00 $16,450,408 40 percentage of Increase 12.74 12.92 46.73 23 . 29 108.89 27.81 Decres % 472 County Government [Part Table 38 — Character of Increase COUNTY 1. Onondaga. 2. Albany 3. Oneida 4. Rensselaer. Net. Totals . BriLDixr, FJoxD- Increase Decrease lIt(iHWAY liOXDS 1 Erie 1 $307 500 00 2. Monroe 3. Westchester. . . i 300,000 00 23,825 00 1 Totals $021,325 00 631,325 00 Net Increase $5.J7,500 00 620, 4 69 5i Decrease Revenue Bonds .\xd Te.vipor-^ry Lo.\N3 Increase Decrease CLASS $1,177,969 51 1,177,969 51 $6,13S 92 $6,138 92 6,138 92 $328,750 00 $125,000 00 154.000 00 142,000 00 .$470,750 00 $279,000 00 191,750 Oo! CLASS $27i,666 66 $137,000 00 . $120,000 00 292,. 500 00| $133,399 80 1 $563,500 00j$l 20,000 00 443.500 OOj ! $137, 000 00 1 3,600 20 $133,399 80 1. Orange [ $35,000 001 W $175,000 OOi : $85,000 00 1 CLASS 2. Chautauqua $78,000 00 68,000 00 105,000 00 25,000 00 170,000 00 $38 755 05 3 Suffolk . 130,000 00 25,000 00 1 37 425 00 1 5. Ulster 16,000 00 35,000 00 $74,000 00 1 10 565 20 !' 1 7. Schenectady 1 468,000 06 i 75,000 00 8. Dutchess 34,000 00 55,081 91 9. Nassau j 367,609 34 1,722,749 15 30,000 00 j 141,865 06 10. Steuben. . . . 35,000 00 45,000 00 11. Jefferson 1 15 ono no I 12. Broome 1 . 1 32 500 00 13. Oswego 1 2,000 00 1 202,422 86 8,000 00 14. Cayuga .... . 1 •^2 000 00 1 15,000 o6 1 1 10 ! 000 00 1 Totals Net . . . i $1,027, 609 34 769,609 34 $258,000 00 1 I $2,498,171 95 $89,000 00 2 409 171 95' 1. $309, 865 06 1 103,. 537 90 1 = $206,327 16 :_i^- . IV] Tables Relative to County Finance 473 of County Debt — contimied Refunding Bonds Miscellaneous Bonds For Period Increase Decrease Increase Decrease Net increase Net decrease I $250,000 00 1 1 $300,000 00 2 $386,150 85 $336,795 36! 1 553.427 88 3 $386,150 85 386,150 85 $336,795 30 1 $803,427 88 ,503,427 88 $300,000 00 336,795 30 1 II .1 $12,000 00 465,500 00 1 $113,000 00 $8,750 00 49,649 37 •> $210,000 00 $14,350 63 3 66.000 00 $100,000 00 135.100 20 4 $210,000 00 1,000 00 $209,000 00 $58,399 37 $100,000 00 41,600 63 $612,600 20 598,249 57 $14,350 63 III 1 I ! $295,000 00 1 ::::::::::::::':::::::::::: $48,755 05 2 197,575 00 50.000 00 3 ■ ■■:::::■::::: 1 4 $112,000 00 21 2,. 565 20 135.000 00 493.000 00 6 50,000 00 7 89,081 91 ■"s^ooooo 60,000 00 32,500 00 8 970,406 08 1,261,817 47 9 10 11 12 $58,000 00 270.422 80 13 22,000 00 25,000 00 14 15 $1,132,406 08 1,132,406 08 $58,000 00 58,000 00 $2,702,815 27 2.207,913 11 $494,902 16 474 County Government [Part Table 38 — Character of Increase COUNTY Building Bonds Increase Decrease Highway Bonds Increa? Decrease Revenue Bonds and Temporarv Loans Increas Deer? a so 1 Saratoga $40,000 001 $.-,0,000 00 so 000 00 CL.\SS 2. Montgomery. . .fS t 000 00 $20,. 540 72 86,100 00 ... : :-:::::::i 72,000 00 4. Chemung 5 Ontario 15,000 00 i 06, 000 00 $33,295 88 141,000 00 6 Wayne 7 Clinton 2,000 00 29,000 00 $17,000 00 S TV ashin^toii 1,127 52 <». Otsogo. 10 Rockland 15,000 00 60,000 00 60 0')0 00 77,000 00 30,000 00 11. Franklin .... .300,000 03 12 Delaware 15, 924 12 13 Fulton 15,000 00 50,000 00 105.000 00 14 Columbia ... .56,000 00 15 Allegany 35,000 00 21,008 45 33.292 3S 10 Chenango 12,267 6(j 20. Tompkins .... 21, Warren 3,000 OJ 44,000 00 52,000 00 26,000 00 20,0 JO 00 22 Cortland 2 000 00 Totals Net $667,000 00 460,000 00 $207,000 00 $509,292 38 150,995 -lO $358,295 88 $157,768 24 29,.J68 01 $128,200 23 — 1 Sullivan 1 E.ssc.x Orleans $4,000 03 51,000 00 j $19 431 75 CLASS $13 120 00 '? 3 $25,000 00 ! $12,450 00 4 78,000 00 100, 50 J 00 40,223 35 Greene Ssnoca Tioga Lewis Schoharie Yates 10,000 00 101,. 500 00 24,000 00 4,000 00 30,000 00 6 7 S 22,. 5.55 70 8,000 OJ 9 $1,500 00 10 1 11 Putnam Schuyler Hamilton .... 20,000 00 25,360 00 71,000 00 9 000 00 }?, i;s 30,000 00 Totals t i Ne $272,860 00 247,860 00 $25,000 00 $331,710 81 319,260 80 i $12,450 00 $1,500 00 .$60,120 00 58,620 00 IV] Taiji.ks Kfj.ativk to C'urMY Finance of County Debt — concluded Refunding Bonds Miscellaneous Bonds For Period Increase Decrease Increase Decrease Net increase Net decrease 1 $1,000 00 243,540 72 158,100 00 $50,000 00 i 1 $18,295 SS 247,000 00 1 I 12,000 00 36,000 66 1 i 1,127 52 15.000 00 1 $71,000 0(! 118.000 00 1 :«,ooo 00 533,000 00 15,924 12 120,000 00 $ir? 500 00 7,500 66i 13,991 55 33,502 28 $209 90 12,267 66 47,000 00 25,000 00 .57.000 00 28,000 00 $95,000 00 $96,000 00 1,000 00 $209 90 $13,500 00 13,290 10 $1,166,262 07 626,274 41 $539,987 66 1 1 $10,311 75 54,000 00 78,000 00 110,500 00 141,723 35 24,000 00 18,555 70 31,500 00 $37,450 00 $131,000 00 $131,000 00 I 131,000|00 82,000 00 25,360 00 101,000 00 $676,950 80 639,500 $37,450 00 [Part IV] Tables Relative to County Finance 477 TABLE 39 County Treasurers Compensation and Office Expenses, Fiscal Year 1914 This special table has been prepared for the purpose of showing in detail the compensation received by county treasurers during the fiscal year 1914. Sources of information: Verified reports of county treasurers. — With the exception of Erie, Monroe, Cortland, Essex, Seneca, Yates and Schuyler counties, verified reports have been filed with this Department by county treasurers for receipts and expencUtures for the fiscal year specified. Reports of county treasurers to boards of supervisors. — For the above named counties the receipts and expenditures have been compiled by this Department from reports made by county treasurers to their respective boards of supervisors, supplemented in some instances by personal investigation and reports of other county officers. Defects in reports: In common with other county officers receivng fees, there seems to be a disposition on the part of the county treasurers to omit from their reports to this Department and from their reports to their boards of supervisors, the amounts retained by them for fees. Where ever it has been possible in the time available for this work, the amounts ^eceved and retained by such treasurers so omitted have been determined from the records of this Department and inserted in the proper column. Accuracy of table: It is probable that in the compilation of this table some amounts retained by treasurers for fees have been overlooked and are not inserted. It is possible in a few instances that the amount inserted 478 County Government [Part as retained by the county treasurer has been mingled with other receipts and credited to the county under some other title. In j2;oncral the table may be considered as accurate and as showing; too small an amount rather than too large an amount for the fees retained by the treasurers. Addition of columns for clerical and office expenses: In a few counties, either by special law or resolution of the ])oard of supervisors, the county treasurer is required to pay for his clerk hire out of the salary allowed him. In order to make the table complete it has seemed best to show the full expenses of the office. Summarized Statement The following statement summarizes the expenses of these offices for the State : Salaries $114,633 27 Fees: Liquor taxes $30,929 21 Inheritance taxes 32,438 69 Bank taxes 9, 195 10 State taxes 7 ,302 14 Court and trust fund fees 2,003 03 Returned tax fees 3,340 25 Total 85,208 42 Total treasurers' compensation $199,841 69 Expenses for clerks and assistants 107,739 72 Incidental office expenses 46 , 003 00 Total cost of offices $353,584 41 IVl Tabj.es Relative to County Finance -ITD Discrepancy in amounts reported by county treasurers: On account of the inclusion in this table of the special detail col- lected by this office, the amounts contained in this taV)le do not, in all cases, agree with the amounts reported by the county treasurers as given in Table 46. 480 County Govp^rnment [Part Table 39 — Salary and Compensation and Population > 1 Salary received by treasurer Fees Retained Liquor taxes - Inheritance taxes 3 Bank taxes * Cla^•^ I 1,095,252 650,397 1,297,143 989,595 314,344 $19,500 00 19,875 00 33,624 97 27,658 30 13,975 00 $2,005 14 Class li 1,096 42 Class Ili $11,617 74 15,557 29 3,754 18 $11,189 05 18.617 85 2,631 79 1.644 20 Class IV 3,474 82 Class V 974 52 State 4.346,731 $114,633 27 $30,929 21 $32,438 69 $9,195 10 528,985 283,212 283,055 $5,000 00 4,500 00 10,000 00 CLASS $2,005 14 1,095,252 S 19.. 500 00 1 $2,005 14 200,298 173,66fi 154,157 122,276 .$4,000 00 5,000 00 4,875 00 6,000 00 6.50,397 $19,875 00 COUNTY 1. Erie 2. Monroe 3. Westchester Totals 1 . Onondaga 2. Albany 3. Oneida 4. Rensselaer. . .^ . Totals 1 . Orange 2. Chautauqua. . . 3. Sufifolk 4. Niagara 5. Ulster 6. St. Lawrence. . . 7. Schenectady . . . 8. Dutchess 9. Nassau 10. Steuben 11. .Jefferson 12. Broome 13. Oswego 14. Cayuga 15. Cattaraugus. . . Totals 1 From Table 1. 2 Liquor Tax Law, § 11. 3 Tax Law, § 237. *Tax Law, § 24. See opinion of Attorney-General, May 6, 1912. *Tax Law, § 91. See opinion of Attorney-General, May 6, 1012 CLASS $7i5 78 380 64 $1,096 42 . — 116,0011 $3,958 331 105,1 26 1 3 .500 00 1 • CLASS $363 30 96,138 92,036 91,769 89,005 88,235 1,.500 00 2,500 00 2,500 00 1,500 00 1 099 9s $2,824 69 1 221 79 $7,401 89 724 64 233 49 933 90 216 30 61 80 87,661 i 3,750 Ooi 83,930 2 000 00 i 3,786 00 83,362 80,382 78,809 71,664 67 , 106 65,919 3,500 00 1,000 00 2,500 00 1,000 00 2,000 00 416 66 * 578 82 159 00 1,726 42 1 265 85 i,8i6 39 540 75 116 81 1,080 88 126 56 271 71 1,297,143 $33,624 97 $11,617 74| $11,189 05 $1,644 20 IV] Tables Kelative to County Finance 48" Coiinty Treasurers Expenses, Fiscal Year 1914 BY TrEASUHEI State taxes * $1,236 26 3,308 40 2,182 69 574 79 $7,302 14 Court and trust fund fees « $402 56 507 62 902 92 189 93 $2,003 03 Returned tax fees ■' 12,935 05 80 70 324 50 $3,340 25 Total compensa- tion of treasurer Expenses for clerks and assistants $21,505 14 25,545 29 61,972 68 68,393 87 22,424 71 $199,841 $48,696 67 17,579 99 32,120 06 7,788 55 1,554 45 $107,739 72 Incidental office expenses $12,617 06 3,983 29 13,274 89 13,099 37 3,028 39 $46,003 00 Total cost of office to county $82,818 87 47,108 57 107,367 63 89,281 79 27,007 55 $353,584 41 II $758 01 $328 68 $2,592 40 478 25 73 88 342 65 $1,236 26 $402 56 $2,935 05 Ill $254 17 $464 79 * * * 172 99 386 67 366 68 $16 00 812 54 284 46 298 80 287 02 * * * 205 05 202 39 80 46 64 70 $3,308 40 $507 62 $80 70 $7,005 14 4,500 00 10.000 00 $21,505 14 $29,785 26 10,328 50 8,582 91 $48,696 67 $5,323 50 3.354 48 3,939 08 $12,617 06 $42,113 90 18,182 98 22,521 99 $82,818 87 $4,000 00 9,394 87 4,875 00 7,275 42 $5,580 00 5,799 99 2,000 00 84,200 00 $732 15 651 71 304 21 82,295 22 $10,312 15 15,846 57 7,179 21 13.770 64 $25,545 29 $17,579 99 $3,983 29 $47,108 57 $4,321 63 $800 00 $180 12 $5,301 75 3,500 00 1,200 73 4,700 73 4,800 65 6,186 25 9 4,385 63 15,372 53 2,964 79 1,650 00 1,575 49 6,190 28 10,135 38 2,800 10 296 83 13,232 31 3,374 84 300 00 222 52 3,897 36 2,464 45 3,656 21 622 85 6,743 51 4,289 67 1,650 00 469 66 6,409 33 6,598 54 9,300 00 1,366 90 17,265 44 3,784 46 834 83 4,619 29 2,036 62 500 00 136 74 2,673 36 2,787 02 4,864 67 2,377 50 900 00 5.164 52 5.990 87 226 20 3,806 60 1,500 00 915 64 6,222 24 2,243 36 500 00 840 75 3,584 11 $61,972 68 $32,120 06 $13,274 89 $107,367 63 6 Code of Civil Procedure, § 3321. See opinion of Attorney-General, May 6, 1912. "> Special statutes for certain counties. 8 Approximate. Not reported by items. 9 Includes counsel, $1,171.32; shelving, $1,704.00. * Not reported . 16 482 CouxTY Government [Part Table 39 — Salary and Compensation and Population ' 1. Saratoga 2. Montgomery 3. Herkimer. . . 4. Chemung. . . 5. Ontario 6. Wayne 7. Clinton 8. Washington. 9. Otsego 1). Rockland.. . 11. Franklin 12. Delaware. . . 13. Fulton 14. Columbia. . . 15. Allegany 16. Madison. . . . 17. Livingston. . 18. Genesee. . . . 19. Chenango. . 20. Tompkins . . 21. Warren 22. Cortland . . . Totals 1. Sullivan. . . . 2. Essex 3. Orleans 4. Wyoming. . . 5. Greene 6. Seneca 7. Tioga . 8. Lewis 9. Schoharie. . . 10. Yates 11. Putnam. . . . 12. Schuyler 13. Hamilton. . . Totals Salary received by treasurer Fees Retained Liquor taxes 2 Inheritance taxes 3 Bank taxes * CLASS 61,917 $1,000 00 57,567 1,200 00 56,356 999 97 54,662 1,300 00 52.286 3,000 00 50,179 1 , 100 00 48,230 1,000 00 47,778 458 33 47,216 600 00 46.873 3,500 00 45,717 1,200 00 45,575 1,200 00 44,534 1,200 00 43,058 3,000 00 41,412 1,000 00 39,289 500 00 38,037 1,000 00 37,615 1,000 00 35,575 800 00 33 , 647 1,000 00 32,223 1,000 00 29,249 600 00 989,595 $27,658 30 $2,422 43 1,570 66 * 1,588 23 * 722 12 703 16 790 59 433 80 1,393 02 768 59 81 74 916 38 976 02 122 62 528 30 536 61 1,009 53 261 50 * 731 99 $877 00 4,534 54 713 84 247 58 $120 11 250 66 241 09 120 20 118 07 652 00 175 03 681 69 435 98 4,500 63 258 38 62 01 650 61 1,446 63 558 65 294 00 147 73 342 80 206 21 537 94 1,030 89 257 71 106 70 118 06 135 68 74 00 129 13 147 55 233 49 136 61 155 14 985 98 59 97 * 99 88 147 23 95 27 $15,557 29 $18,617 85 $3,474 82 CLASS 33,808 $900 00 $894 40 $73 18 $47 49 33,458 1,200 00 * 66 34 54 16 32,000 1,775 00 727 28 429 59 66 63 31,880 800 00 233 IC 242 71 63 44 30,214{ 1,600 00 * 435 72 75 91 26,972 1,250 00 575 35 116 07 415 30 25,624 650 00 383 48 235 10 79 03 24,849! 850 00 416 79 156 72 27 14 23,855: 500 00 221 84 142 78 53 57 18,642j 650 00 4 50 161 82 46 31 14,665 1,800 00 245 39 521 91 32 72 14,004 500 00 52 05 49 85 12 82 4,373 1,500 00 * * 314,344 i $13,975 OOj $3,754 18 $2,631 79 $974 52 * Not reported. 1 From Table 1 . 2 Liquor Tax Law, §11. »Tax Law. § 237. IV] Tables Relative to County Finance 483 County Treasurers Expenses, Fiscal Year 1914 — concluded BY Treasurer State taxes ^ Court and trust fund fees ^ Returned tax fees ' IV $73 78 20 31 * 37 28 * 172 19 131 41 36 75 40 80 $196 36 * 206 95 53 73 98 00 233 93 160 70 181 82 80 72 70 37 18 33 75 08 * 94 43 20 76 * 84 35 168 33 137 15 129 71 182 95 * 113 61 129 82 * 9 36 21 35 105 28 $2,182 69 $902 92 Total compensa- tion of treasurer Expenses for clerks and assistants Incidental office expenses $4,493 32 7,772 53 1,954 90 3,500 24 3,171 80 2,753 01 2,225 66 2,336 97 1,671 28 9,655 47 2,436 82 1,561 67 3,103 16 5,802 67 1,973 56 2,532 42 1,948 02 2,352 33 1,381 32 1,767 64 2,919 47 1,079 61 $2 ,100 00 735 00 493 26 1 370 55 ,000 00 400 00 1 220 00 500 00 19 650 74 00 300 00 $68,393 87 $7,788 55 $13,099 37 $1,900 34 1,259 64 565 69 781 59 881 26 397 10 217 53 830 94 1,048 90 552 64 58 73 1,369 26 259 50 384 27 380 24 1,112 54 189 42 149 37 678 91 81 50 Total cost of office to county $6,393 9,032 17 2,520 59 5,600 24 4,688 39 4,127 53 2,622 76 2,554 50 2,872 77 11,704 37 3,389 46 1,620 40 3,323 16 8,671 93 2,233 06 2,936 43 2,978 26 3,464 87 1,870 74 1,917 01 3,598 38 1,161 11 $89,281 79 V $99 70 $62 06 * 17 08 * * * * 18 93 16 74 * 75 12 $84'66 . . . 136 92 102 30 87 73 70 90 77'24 * 240 50 * $574 79 $189 93 $324 50 $2,076 83 1 1,320 50 ' 3,236 50 1,339 25 2,111 63 2,459 02 1,435 34 1,540 48 ' 934 93 ' 939 87 i 2,915 64 I 614 72 1,500 00 $22,424 71 $499 98 '"i86'67 ' '550 '66 17 80 300 00 $1,554 45 $379 34 428 28 744 60 172 21 165 00 379 90 189 13 115 00 111 95 308 68 34 30 $3,028 39 $2 ,956 15 1 ,718 78 4 167 77 1 339 25 2 833 84 2 459 02 1 600 34 1 920 38 1 124 06 1 054 87 3 027 59 941 20 1 834 30 $27 007 55 * Tax Law, § 24. See opinion of Attorney-General, May 6, 1912. 6 Tax Law, § 91. See opinion of Attorney-General, May 6, 1912. 6 Code of Civil Procedure, § 3321. See opinion of Attorney-General, May 6, 1912. ^ Special statutes for certain counties. 484 County GovERX^rEXT [Part TABLE 40 Expenditures for Coroners Purpose of this table: This special table has been prepared with a view to showing in detail the expenditures of the several counties for coroners. Special data obtained: In preparing this table reports of countj^ treasurers have been followed so far as they gave complete and detailed information, but in a large number of counties gross amounts were given for the expenditures for this office, and it has become necessary to obtain detailed information required either by investigation by examiners of this Department or by correspondence with county treasurers or other county officers. Even with such special investigation it will be seen that the table is far from perfect. As a result of this special investigation, it will be noted that the amounts so expended as shown by this table do not in all cases agree with the amounts reported by county treasurers as shown in Table 57. Salaries or fees and mileage: Coroners' fees and mileage are fixed by statute, but in some counties, under authority of the County Law, salaries have been fixed in lieu thereof. Coroner's physician: Includes all services of physicians employed by the coroners under authority of section 194 of the County Law. Traveling expenses: Postage, stationery and office incidentals: Telephone and telegraph: Office furniture and fixtures: These items should include only expenses of this nature for salaried coroners. Often, usually illegally, allowances for these expenses have been claimed by and paid to coroners compensated by fees. lY] Tables Eelative to County Finance 485 Expenses of autopsies: Rent of room, etc., incident to the performance of autopsies. Expenses of inquests: Stenographers, interpreters, etc., incident to the holding of an inquest. Burials: Improperly directed by the coroners and reported as a part of the expense of these offices. Should have been in charge of poor authorities and, if county charges, included as a part of expenses for charities. 486 County Government [Part Table 40 — Expenditures of Total I Salaries or fees and mileage Coroners' physicians Traveling expenses Postage, stationery and office incidentals Class I $54,326 08 34,978 96 52,501 30 33,218 26 13,184 57 $18,991 52 16,920 42 24,874 89 19,451 85 6,472 01 $11,276 84 6,054 00 12,570 87 5,326 13 2,468 10 $6,974 63 305 34 183 68 218 93 392 87 $691 67 Class II 226 73 Class III 598 89 Class IV 210 65 Class V 3 50 State S188,209 17 $86,710 69 $37,695 94! $8,075 45 $1,731 44 $15,283 451 13,397 64 25,644 99 $6,325 00 3,999 88 3 8,666 64 '$i;274'84 10,002 00 $1,159 93 960 00 4.854 70 CLASS $360 17 95 51 235 99 $54,326 08 $18,991 52 $11,276 84 $6,974 63 $691 67 $9,210 83 10,359 36 9,262 96 6,145 81 $34,978 96 $2,451 31 6,875 00 5,435 87 2,158 24 $600 00 3,405 00 """2,' 049 '66 CLASS $107 50 197 84 $78 23 148 50 $16,930 42 $6,054 00 $305 34 $226 73 COUNTY 1. Erie 2. Monroe 3. Westchester. . . Totals 1. Onondaga. . . . 2. Albany 3. Oneida 4. Rensselaer. . . . Totals 1. Orange 2. Chautauqua. . 3. Suffolk 4. Niagara 5. Ulster 6. St. Lawrence. . 7. Schenectady. . 8. Dutchess 9. Nassau 10. Steuben 11. Jefferson 12. Broome 13. Oswego 14. Cayuga 15. Cattaraugus. . Totals 1 Does not include burials. See last column. "Employees, $3,027.40; morgue maintenance, $644.98; morgue employees, $751.94; removal of bodies, $938.00. $4,959 00 1,558 75 3,524 09 5,360 31 1,500 00 2,152 30 3,052 41 8.978 20 3,183 80 1,770 26 2,412 80 4,964 03 4,069 87 3,068 18 1,947 30 $52,501 30 1 $3,275 00 i 1,339 65 2,713 81 ! 2,265 35 3 1,500 00 1,513 99 1,625 00 4,961 70 1,537 15 1,600 00 1 1,042 95 2,147 57 3,195 52 691 55 t 427 35 $1,378 00 170 10 475 00 1,110 00 $152 68 CLASS $27 00 6 00 23 92 592 90 708 22 4,016 50 793 55 29 00 382 15 2 00 560 10 2,241 65 142 70 5 30 536 67 $29,836 59 $12,570 87 $183 68 $598 89 IV COU.NTY GOVKEN M EiNT 487 Coroners 1914 FOR Coroners Telephone and telegraph Office furniture and fixtures Expenses of autopsies Expenses of inquests Not classified and sundries Burials $832 78 344 94 $1,138 12 10 60 $2,526 20 2,234 27 2,266 27 2,354 22 806 98 $6,532 00 3,237 68 5,527 78 4,533 91 470 47 ?5,362 32 5.644 98 6,287 21 894 29 2,532 04 $2,388 50 I II 191 71 2,277 60 1,989 00 646 65 III 228 28 IV 38 60 V $1,636 31 $1,148 72 $10,187 94 $20,301 84 $20,720 84 $7,301 75 State $231 53, 376 69 . $1,138 12 $2,261 20 265 00 $3,807 50 1,063 40 1,661 10 '2$5;362'32 $1,171 00 1,217 50 224 56' $832 78, $1,138 12 $2,526 20 $6,532 00 $5,362 32 $2,388 50 $999 97 <$5,159 55 $79 36 259 28 $10 60 489 30 745 00 $2,480 68 757 00 401 50 83 93 6 30 $344 94 $10 60 $2,234 27 $3,237 68 $5,644 98 Ill $126 32 35 00 205 00 840 00 $8 00 70 80 1,096 50 $42 33 $17 15 $344 00 610 00 220 00 416 00 24 54 45 41 15 75 91 44 89 30 493 70 853 10 7 76 139 70 2,533 80 268 90 94 98 393 08 92 50 510 00 70 00 336 00 5 282 66 125 00 358 00 33 40 6 65 40 00 321 50 131 00 73 60 126 00 $191 71 $2,206 27 $5,527 78 $1,325 51 $2,277 60 3 Salaries. « Morgue expenses, $1,960.79; "expenses," $3,198.76. <> Amount paid administrator. 488 County Government [Part Table 40 — Expenditures for 1914 COUNTY Total 1 Salaries or fees and mileage Coroners' physicians Traveling expenses Postage, stationery and office incidentals 1. Saratoga $3,064 82 1,805 81 1,985 31 1,805 31 2,138 08 1,423 00 1,911 75 1,610 04 1,215 00 1,752 21 1,158 85 638 51 946 25 4,490 79 601 83 1,697 70 1,143 19 1,534 61 789 15 212 20 993 00 300 85 2 $2,000 00 2950 00 939 00 1,000 00 1,012 00 1,143 00 2 1,000 00 640 14 2 690 00 2 1,000 00 1,002 90 $965 00 112 00 20 00 350 00 310 00 200 00 736 20 20 00 455 00 3 33 CLASS 2. Montgomery $35 50 3. Herkimer 4. Chemung 5. Ontario 51 00 21 40 $3 50 25 6. Wayne 7. Clinton 35 55 8. Washington 9. Otsego 10. Rockland 11. Franklin 57 38 79 00 12. Delaware 13. Fulton 2 685 66 2,584 74 517 73 972 65 635 79 1,163 63 489 50 2 100 00 2 700 00 225 77 260 00 1 25 12 00 14. Columbia 85 50 15. Allegany 35 00 677 50 337 00 156 05 229 85 112 20 288 00 59 00 6 85 16. Madison 17. Livingston 18. Genesee 19. Chenango 40 40 20. Tompkins 21. Warren 22. Cortland Totals $33,218 26 $19,451 85 $5,326 13 $218 93 $210 65 1 Sullivan $829 20 2,322 65 2,517 04 704 60 2,013 10 1,579 29 495 12 694 12 343 75 378 20 691 95 359 15 256 40 $763 20 1,224 62 $48 00 593 50 $8 00 107 77 CLASS 2. Essex 3. Orleans 4. Wyoming 342 30 1,112 25 659 80 433 12 442 37 253 75 323 20 479 95 272 75 164 70 334 90 343 25 520 00 25i'75 65 00 55 00 145 00 20 00 91 70 27 40 142 20 ■'■■■■62 06 5. Greene ... 6. Seneca 7. Tioga 8. Lewis 9. Schoharie 10 00 10. Yates 11. Putnam 35 50 $3 50 12. Schuyler 13. Hamilton Totals $13,184 57 $6,472 01 $2,468 10 $392 87 $3 50 Does not include burials. See column. IV] Tables Relative to County Finance 489 Coroners FOR Coroners — concluded Telephone and telegraph Office furnitAire and fixtures IV Expenses of autopsies Expenses of inquests Not classified and sundries Burials $39 82 $60 00 82 13 $265 00 684 52 17 90 338 85 30 00 140 00 190 00 361 18 341 79 268 28 447 98 50 00 $98 63 16 00 $3 66 625 00 7 60 759 90 70 00 445 00 105 95 298 00 27 50 140 00 50 00 1 203 60 638 51 94 55 225 00 40 45 1,489 00 1 80 15 30 860 00 32 25 60 40 110 00 122 50 92 43 29 40 5 00 16 08 $228 28 $2,354 22 $4,533 91 $894 29 $1,989 00 $10 00 269 27 1 $127 49 ■ ■■$2;5i704 $332 65 2 3 4 $10 60 255 00 399 49 i49 80 314 00 5 6 7 8 15 00 9 10 3 00 25 00 11 25 00 41 40 12 13 * * $38 60 $806 98 $470 47 $2,532 04 $646 65 2 Salaries. 490 County Government [Part TABLE 41 Expenditures for County Governmental Purposes The expenditures here included represent all payments by the county treasurer except payments on special trust funds. Special trust funds: Under the classification of accounts, as prescribed by this Depart- ment, certain moneys received and paid out by the county treasurer are termed special trust funds. They consist of — (1) Moneys applied by law to sinking funds, either for the county or for specific towns of the county; (2) Moneys received from the State for the support of schools, aid in the maintenance of town highways and the ex- penses of military companies; (3) Moneys received from fines and penalties which by law are applicable to specific purposes other than county purposes ; (4) Interest, rents and other revenues which by law are appH- cable to purposes other than the maintenance of county government; (5) Moneys received from special taxes which are paid over in gross to the State, towns, villages or other municipal subdivisions; (6) Moneys received from individuals and held by the county treasurer for the benefit of such individuals, for other persons or for sinking funds; (7) Moneys received by county treasurer in his capacity as public administrator. No part of these moneys are applicable to the maintenance of county government. They are not under the control of the county authorities and are generally applied to the purposes for which held by the treasurer without other authority than that given in the statutes. IV] Tables Relative to County Finance 491 Purpose of table: The purpose of this table is to give the reader a general view of the gross amounts expended for the various governmental purposes, of the portion of the total expenditures applied to each purpose and of the expenditures per capita and per one thousand dollars' valu- ation for each purpose. The character and gross amount of expendi- tures and the total expenditures per capita and per one thousand dollars' valuation are shown by counties. The percentage of the expenditures applied to each governmental purpose and the expendi- tures per capita and per one thousand dollars' valuation for each governmental purpose are shown by classes and for the State as a whole. 492 County Government [Part Table 41 — Expenditures for Character and Gross Amount of Expenditures; Not classified Tax expenses Contributions General government i Refunds and losses Class I 1 $21,041 38 $88,287 69 70,227 53 276,200 82 98,022 50 33,024 02 $999,062 30 452.671 52 900,954 56 569,065 61 191,928 58 $3,850,112 18 2,980,127 05 4,765,727 70 3,522,577 55 1,062,138 03 $1 119 15 Class II 11 31 Class III 8,091 85 Class IV 10 203 46 Class V State 4 $21,041 38 21,041 38 5 $565,762 56 70 79 6 $3,113,682 57 1,874 59 $16,180,682 51 7 $19 425 77 Changes 10 20,914 04 Balance " $565,691 77 $3,111,807 98 $16,180,682 51 $40 339 81 ! Percentages of Expenditures Not classified Tax expenses Class I ^« .23 Class II 1 27 Class III 3.35 Class IV 1 74 Class V 1.89 State .07 1 99 Per Capita Expenditures Not classified Tax expenses Class I $0 02 $0 08 Class II 11 Class III ! 1 21 Class IV . ' 10 Class V 11 State $0 01 $0 13 1 Includes interest on tax loans and refunding and revenue bonds. 2 Includes interest on construction loans and bonds. 3 Principal only. No interest included. * Included in refunds and reimbursements in Table 19. 5 $70.79 not reported from Wayne county at time of compilation of Table 15 included in this amount. 6 $1,874.59 not reported from Wayne county at time of compilation of Table 34 included in this amount. ^$127.34 originally reported as refunds of Wayne county, and so entered in Table 19, transferred to IV] Tables Relative to County Finance 493 Coiinty Governmental Purposes Expenditures Per Capita and Per $1,000 Valuation Construction of buildings and highways 2 Liquidation ' of indebtedness ^ Total $985,520 75 973,135 49 1,320,153 22 747,606 51 251,615 45 $1,387,767 27 1,039,287 56 985,809 70 685,138 30 205,202 88 $7,332,910 72 5,515,460 46 8,256,937 85 5,632,613 93 1,743,908 96 8 $4, 278, 031 42 890 59 9 $4, 303, 205 71 2,619 21 $28,481,831 92 5,582 52 $4,277,140 83 $4,300,586 50 $28,476,249 40 Popula- tion 1,095,252 650,397 1,297,143 989,595 314,344 4,346,731 Per capita expendi- ture $6 69 8 48 6 36 5 69 5 55 $6 55 Equalized valuation $1,143,586,249 503,006,792 1,021,982,395 624,069,574 205,994,568 $3,498,639,578 Expendi- ture per $1,000 valuation $6 41 10 96 8 08 9 02 8 46 $8 14 I II III IV V FOR Governmental Purposes Contributions General government Refunds losses and Construction of buildings and highways Liquidation of indebtedness Total '"' 13.62 8 20 % 52.51 54.04 57.72 62.55 60.91 % .02 ''" 13.44 17.64 15.99 13.27 14.43 ^« 18.93 18.85 11.93 12.16 11.77 % 100.00 100.00 100.00 100.00 100.00 I II 10.91 10.10 11.00 .10 .18 III IV 10.93 56.81 .06 15.03 15.11 100.00 BY Classes Contributions General government Refunds and losses Construction of buildings and highways Liquidation of indebtedness Total $0 91 70 $3 52 4 58 3 67 3 56 3 38 $0 90 1 49 1 02 76 80 $1 27 1 60 76 69 65 $6 69 8 48 6 36 5 69 5 55 I II 69 57 61 $0 01 01 III IV V $0 72 $3 72 $0 98 $0 99 $6 55 Special trust funds not included here. Net additional amount included in Table 19, $21,041.38 (see note 4), less $127.34, equals $20,914.04. ,^ . , , j • ^• 8 $890.59 not reported from Wayne county at time of compilation of Table 27 mcluded in this amount. 9 $2,619.21 State taxes of 1912 paid by Clinton coimty omitted in Table 33 included in this amount. 1" See notes above. ,1 u • 11 To balance with tables referred to in above notes, which were completed prior to the changes herein noted. 494 County Government [Part Table 41 — Expenditures for County Character and Gross Amount of Expenditures; Expendi Expenditures Per $1,000 Not classified Tax expenses Class I $0 02 $0 08 Class II 14 Class III 27 Class IV 16 Class V 16 $0 01 $0 16 COUNTY N9t classified Tax expenses Contributions General government Refunds and losses 1 Erie 1 $21,041 38 $62,730 06 20,587 66 4,969 97 $395,102 93 239,468 37 364,491 00 $1,777,135 83 1,008,792 95 1,064,183 40 CLASS $135 50 3. Westchester 983 65 Class .... $21,041 38 $88,287 69 $999,062 30 $3,850,112 18 $1,119 15 $15,432 62 34,225 96 7,189 62 13,379 33 $177,483 38 120,879 14 76,818 86 77,490 14 $955,604 19 854,500 14 664,141 26 505,881 46 CLASS 2 Albany 4 Rensselaer $11 31 Class $70,227 53 $452,671 52 $2,980,127 05 $11 31 1. Orange 2. Chautauqua. 3. Suffolk 4. Niagara. . . . 5. Ulster 6. St. Lawrence. 7. Schenectady. 8. Dutchess. . . . 9. Nassau 10. Steuben 11. Jefferson. . . . 12. Broome. ... 13. Oswego 14. Cayuga .... 15. Cattaraugus. Class . $3,414 71 5,915 74 67,389 73 4,437 97 7,117 03 4,417 44 9,269 78 4,479 08 152,370 30 4,328 85 1,759 60 3,459 64 2,684 16 2,625 58 2,531 21 $276,200 82 $71,120 58 60,371 53 110,180 87 75,156 64 29,278 50 46,239 37 59,581 43 62,126 25 131,358 51 45,262 95 47,723 44 53,329 51 33,788 81 42,834 37 32,601 80 $900,954 56 $445,855 21 180,186 42 312,748 59 264,145 71 285,127 40 211,678 55 332,637 81 266,461 27 1,047,225 07 229,062 14 296,005 71 289,695 16 254,552 65 203,185 36 147,160 65 .$4,765,727 70 CLASS $5,121 20 2,000 15 74 59 599 61 13 33 7 00 65 239 32 36 00 .$8,091 85 Returned taxes reassessed reported as a payment. IV] Tables Relative to County Finance 495 Governmental Purposes — continued TURES Per Capita and Per $1,000 Valuation — continued Valuation, by Classes Contributions General government Refunds and losses Construction of buildings and highways Liquidation of indebtedness Total $0 87 90 88 91 93 $3 37 5 92 4 67 5 64 5 15 $0 89 $4 62 $0 01 02 $0 86 1 93 1 29 1 20 1 22 $1 21 2 07 96 1 09 1 00 $0 01 $1 22 $1 23 $6 41 10 96 8 08 9 02 8 46 I II III IV V $8 14 Construction of new buildings and highways Liquidation of indebtedness Total Popula- tion Per capita expendi- ture Equalized valuation Expendi- ture per $1,000 valuation $181,339 82 126,052 21 2 678,128 72 $985,520 75 $176,681 39 52,372 94 1,158,712 94 $1,387,767 27 $2,614,166 91' 1,447,274 13| 3,271,469 681 $7,332,910 72 528,985 283,212 283,055 $4 941 5 11 11 56 $442,704,449 286,436,133 414,445,667 $5 90 5 05 7 89 1,095,252 $6 69 $1,143,586,249 $6 41 $366,043 01 226,014 34 99,406 89 281,671 25 $368,750 71 186,750 00 181,282 97 302,503 88 $973,135 49 $1,039,287 56 $1,883,313 91 1,422,369 58 1,028,839 60 1,180,937 37 $5,515,460 46 III 200 , 298 173,666 154,157 122,276 $9 40 8 19 6 67 9 66 650,397 $8 48 $193s 117,271 132,947,413 91,538,591 85,403,517 $9 50 10 70 11 24 13 82 $503,006,792 $10 96 $64,226 55 $215,424 00 $800,041 05 116,001 $6 90 $72,698,306 $11 00 47,152 18 33,000 00 326,625 87 105,126 3 11 68,074,381 4 79 65,285 88 92,025 00 652,751 27 96,138 6 79 127,800,707 5 10 333,844 72 8,602 15 688,187 34 92,036 7 48 90,169,715 7 63 55,721 52 46,000 00 423,244 45 91,769 4 61 37,123,157 11 40 132,828 46 10,137 85 405,376 26 89,005 4 55 51,674,184 7 84 105,554 58 171,663 77 678,707 37 88,235 7 69 68,184,121 9 95 39,333 54 110,855 09 483,255 23 87,661 5 51 71,461,673 6 76 159,301 20 73,738 01 1,564,592 70 83,930 18 64 159,590,332 9 80 45,079 21 15,194 77 338,941 25 83,362 4 07 50,659,737 6 69 38,305 47 28,000 00 411,794 22 80,382 5 12 51,067,566 8 06 7,011 06 37,500 00 391,002 37 78,809 4 96 51,351,766 7 61 125,373 78 58,562 34 474,962 39 71,664 6 63 35,095,438 13 53 91,398 45 37,106 72 377,389 80 67,106 5 62 48,024,011 7 85 9,736 62 48,000 00 240,066 28 65,919 3 64 39,007,301 6 15 $1,320,153 22 $985,809 70 $8,256,937 85 1,297,143 > $6 36 $1,021,982,395 $8 08 Z^-^ i i Bronx Parkway. $351,000. 496 County Goveenment [Part Table 41 — Expenditures for County Character and Gross Amount of Expenditures; Expendi COUNTY 1. Saratoga. . . . 2. Montgomery. 3. Herkimer. . . . 4. Chemung. . . . 5. Ontario 6. Wayne 7. Clinton 8. Washington. 9. Otsego 10. Rockland... 11. Franklin.. 12. Delaware. 13. Fulton. . . 14. Columbia. 15. Allegany. 16. Madison. . . 17. Livingston. 18. Genesee. . . 19. Chenango. 20. Tompkins. 21. Warren.. 22. Cortland. Class. Not classified Tax expenses Contributions General government Refunds and losses $4 463 76 3 205 85 28 372 67 4 542 83 2 392 23 1 255 72 2 956 50 2 242 32 887 55 15 474 24 7 886 68 1 972 83 3 303 86 3 700 77 1 334 05 2 897 75 9 154 47 441 25 1 ,507 38 1 943 08 4 726 46 360 25 $98,022 50 $35,921 97 30,314 85 38,314 70 35,835 52 37,845 65 35,642 63 14,883 38 20,879 09 25,293 20 34,732 16 15,940 75 22,662 57 18,617 83 28,015 37 22,095 46 21,173 71 29,076 01 28,855 65 19,087 11 21,141 43 15,565 09 17,171 48 $569,065 61 $275,224 88 213,016 21 264,745 17 173,690 96 199,993 77 106,955 36 157,214 04 146,863 99 184.676 10 179,631 90 171,882 96 103,837 14 163,893 38 183.677 80 111,828 68 137,013 09 124,511 53 116,792 34 144,651 26 122,350 35 154,832 95 85,293 $3,522,577 55 CLASS $182 29 9,405 50 170 09 238 24 1 10 174 07 20 00 12 17 $10,203 46 CLASS 1 Sullivan $4,077 63 15,411 39 919 22 548 78 4,717 73 $21,349 21 16.241 24 25,778 18 19.242 65 14,579 83 16,400 64 15,004 08 11,443 84 11,308 19 12,329 40 15,280 86 7,893 66 5,076 80 $111,022 58 121,675 78 138,735 46 71,319 21 120,488 50 72,589 14 ,79,176 04 75,209 02 51,311 09 39,681 87 79,171 19 33,092 76 68,665 39 2 Essex 4 W^yomint" 5 Greene 6 Seneca 705 99 2,750 93 794 13 9 Schoharie 10. Yates 11 Putnam 1,935 66 958 00 204 56 13 Hamilton Class $33,024 02 $191,928 58 $1,062,138 03 IV] Tables Kelative to County Finance 497 Governmental purposes — concluded TURES Per Capita and Per $1,000 Valuation — concluded Construction of new buildings and highways Liquidation of indebtednoss Total Popula- tion Per capita expendi ture Equalized valuation Expendi- ture per $1,000 valuation IV $50,418 59 91,371 87 35,864 36 37,443 28 11,879 25 $51,101 87 41,504 05 48,793 23 34,850 00 77,437 87 $417,313 .36 379,412 83 416,090 13 295,768 09 329,548 77 61,917 57,567 .'56,356 54,662 52,286 $6 74 6 59 7 38 5 41 6 30 $33,077,136 34,397,926 41,667,393 38,312,663 42,877,818 $12 61 11 03 9 98 7 72 7 68 15,063 89 13,818 11 28,878 41 17,654 39 12,314 48 42;6i9'2i 31,279 71 44,518 73 63,000 00 159,087 69 231,491 24 230,381 76 273,029 97 305,182 78 50,179 48,2.30 47,778 47,216 46,873 3 17 4 80 4 82 5 78 6 51 33,246,744 17,208,870 23,021,442 27,724,886 46.440,839 4 78 13 45 10 00 9 84 6 57 103,840 62 16,637 58 62:258 17 46,737 90 22,001 21 29,297 21 28,354 70 10,000 00 40,700 00 15,000 00 328,849 32 173,464 82 258,073 24 302,831 84 172,433 47 45,717 45,575 44,5.34 43,658 41,412 7 19 3 81 5 79 6 93 4 16 18,270,917 23,620,771 20,986,374 29,258,244 25,208,465 17 99 7 34 12 29 10 34 6 84 76,156 51 13,169 30 20,000 00 10,722 39 257,241 06 179,653 70 146,089 24 197,779 67 199,335 32 39,289 38,0.37 37,615 35,575 33,647 6 55 4 72 3 88 5 56 5 92 23,060.775 32,132,076 32,596,992 19,640,539 22,943.949 11 15 5 59 4 48 10 06 8 68 11,807 44 36,575 46 20,726 48 17,325 00 29,041 32 14,644 37 30,000 00 27,907 85 234,177 99 145,377 64 32,223 29,249 7 27 4 97 20.054,833 18.319,922 11 67 7 93 $747,606 51 $685,138 30 $5,632,613 93 989,595 $5 69 $624,069,574 $9 02 $14,951 18 48,967 63 11,687 73 16,295 00 37,011 46 23,806 .53 1.283 60 9,115 68 23,091 11 $251,615 45 $27,240 22 2,000 00 80,841 21 4,000 00 10,000 00 8,686 94 21,370 41 5,251 54 9,000 00 32 607 23 4 000 00 10,988 84 26 650 00 21 809 46 6 162 56 $205,202 88 $178,640 82 204,296 04 257,961 80 111,405 64 186.797 52 121.483 25 117,540 12 103,771 01 95,504 52 52,011 27 132,994 94 79,583 26 101.918 77 $1,743,908 96 33.808 $5 28 33,458 6 111 .32,000 8 06 31,880 3 49 30,214 6 18 26,972 4.5o' 25,624 4 59, 24,849 4 18 23,855 4 00 18,642 2 79 14.665 9 07 14,004 5 68 4,373 23 31 314,. 344 $5 55 $13,606,822 20,479,525 27,305,972 22.456.067 15,855,452 18,712,291 15,179,815 13.421,541 12,709,167 14, 262,, 547 16,921.383 9,004,284 6,079,702 $205,994,568 $13 12 9 97 9 44 4 96 11 78 6 49 7 74 7 73 7 51 3 64 7 85 8 8311 16 76 $8 46 [Part IV] Tables Eelative to County Finance 499 TABLE 42 Expenditures for General Government Column 3 of Table 41 shows the total expenditures for general government. For the items included under this title, see description of Table 10 and the analytic tables following this table. Percentages for governmental functions: The percentage of the amount expended for each governmental function to the total expenditures for general government have been computed for each class and for the State. They may be determined for any county from the gross amounts given in this table. 500 County Government [Part Table 42 — Expenditiires Gross Amount and Analysis Class I.. Class II. Class III Class IV, Class V. State . . . Class I Class II Class III Class IV Class V State COUNTY 1. Eriei 2. Monroe i . . . . 3. Westchester. . Totals 1. Onondaga. . . 2. Albany 3. Oneida , 4. Rensselaer*. . , Totals 1. Orange 2. Chautauqua. . 3. Suffolk 4. Niagara 5. Ulster 6. St. Lawrence i 7. Schenectady. 8. Dutchess .... 9. Nassau 10. Steuben 11. Jefferson 12. Broome 13. Oswego 14. Cayuga 15. Cattaraugus. . Totals Total Legislative Administrative Judicial Regulative $3,850,112 18 2,980,127 05 4,765,727 70 3,522,577 55 1,062,138 03 $187,951 38 126,532 42 237,587 83 182,696 16 76,005 29 $470,935 34 399,500 93 430,310 97 374,055 84 101,530 28 $320,161 29 228,852 88 401,021 30 259,926 00 75,476 94 $35,779 53 21,917 30 32,436 09 36,053 37 10,819 29 $16,180,682 51 $810,773 08 $1,776,333 36 $1,285,438 41 $137,005 58 Percentages of Total Expenditures % % % % % 100.00 4.88 12.24 8.31 .93 100.00 4.24 13.40 7.69 *.74 100.00 4.99 9.02 8.42 .68 100.00 5.19 10.62 7.38 1.03 100.00 7.15 9.56 7.07 1.02 100.00 5.01 10.98 7.95 0.85 $1,777,135 83 1,008,792 95 1,064,183 40 $3,850,112 18 $79,213 82 40,636 07 68,101 49 $187,951 38 $169,471 31 152,088 86 149,375 17 $470,935 34 $97,852 02 48,136 05 174,173 22 $320,161 29 CLASS $17,068 86 4,495 31 14,215 36 $35,779 53 $955,604 19 854,500 14 664,141 26 505,881 46 $2,980,127 05 $38,311 19 39,477 29 24,057 87 24,686 07 $126,532 42 $114,419 08 102,653 41 184,258 44 98,170 00 $399,500 93 $73,949 71 62,508 54 43,854 14 48,540 49 $228,852 88 CLASS $3,790 24 4,540 19 8,686 96 4,899 91 $21,917 30 CLASS $445,855 21 $20,429 57 $34,555 85 $31,020 96 $3,106 00 180,186 42 11,565 74 15,812 46 32,919 94 3,411 00 312,748 59 25,203 22 55,820 27 21,145 52 2,389 17 264,145 71 19,035 14 25,639 73 39,005 20 2,653 47 285,127 40 17,821 92 40,871 51 38,636 89 957 26 211,678 55 10,334 82 11,457 42 12,782 86 1,492 55 332,637 81 16,125 24 34,635 28 28,770 38 3,154 50 266,461 27 14,953 44 21,495 63 30,120 28 1,049 75 1,047,225 07 26,695 09 62,937 68 55,221 79 1,942 85 229,062 14 17,503 20 29,835 98 21,618 92 5,778 83 296,005 71 10,481 29 14,650 51 20,080 87 2,384 53 289,695 16 13,003 39 25,416 68 18,040 93 900 00 254,552 65 11,335 99 19,210 44 16,628 73 1,375 00 203,185 36 12,191 99 24,288 44 20,139 45 1,050 10 147,160 65 10,907 79 13,683 09 14,888 58 791 08 $4,765,727 70 $237,587 83 $430,310 97 $401,021 30 $32,436 09 1 No report furnished. Compiled by examiners from the Comptroller's department. 2 Court attendants, $29,498.20; jurors, $80,764.10, judicial and corrective. IV] Tables Relative to County Finance 501 for General Government BY Governmental Functions Defensive $187,624 59 189,666 71 129,720 49 92,932 81 10,667 47 $610,612 07 Protective $118,783 64 101,009 60 137,828 71 95,045 86 11,403 68 $464,071 49 Educational $43,266 88 20,351 30 38,927 35 32,535 12 3,143 45 $138,224 10 Corrective $817,826 00 492,237 11 697,260 59 507,372 84 129,915 13 $2,644,611 67 Charitable Highway maintenance $914,036 431 632,893 30 652,688 65 691,140 04 147,800 92 $3,038,559 34 .$631,495 15 767,165 50 1,940,670 60 1,220,411 50 264,581 55 $4,824,324 30 Not classified $122,251 95 67,275 12 30,408 01 230,794 03 $450,729 11 FOR General Government 6.37 % 3.08 3.39 2.88 2.71 1.07 % 1.12 68.00 82.00 93.00 .30 % 12.24 16.51 14.63 14.41 12.23 ^« 23.74 21.24 13.70 19.61 13.93 % 16.41 25.74 40.72 34.62 24.92 % 3.18 2.73 2.64 1.01 1.41 .86 21.74 3.77 2.87 0.85 16.35 18.78 29.81 2.78 $96,034 23 55,413 49 36,176 87 $57,345 55 46,473 55 14,964 54 $13,915 34 12,150 66 17,200 88 $367,792 37 240,403 93 209,629 70 $438,590 45 255,426 30 220,019 68 $317,599 93,2 $122,251 95 153,568 73 160,326 49 $187,624 59 $118,783 64 $43,266 88 $817,826 00 $914,036 43 $631,495 15|$122,251 95 $77,087 84 $38,928 48 $7,819 72 4,858 33 6,649 94 1,023 31 $180,179 86 143,556 34 107,636 58 60,864 33 $168,390 68 176,197 99 178,499 25 109,805 38 $252,727 39 240,125 10 155,323 10 118,989 91 41,059 75 39,523 20 39,186 84 15,988 14 32,332 28 6,569 78 ] $189,666 71 $101,009 60 $20,351 30 $492,237 11 $632,893 30 $767,165 50 III $14,244 06 $13,078 33 10,191 71 6,863 63 9,440 91 8,045 40 9,124 62 13,992 05 6,999 35 22,771 15 11,822 69 8,892 73 4,659 19 938 40 6,352 65 5,594 30 $947 37 2,421 72 2,514 56 3.707 01 1,698 48 3,941 29 3.708 01 3,492 49 2,735 96 1,507 80 2,484 70 1,904 64 938 40 1,278 76 5,646 16 $62,931 58 32,461 07 72,726 10 68,310 63 28,634 32 29,189 09 50,531 49 42,677 88 92,667 29 35,083 75 34,756 32 32,111 28 47,042 43 28,657 78 39,479 58 $79,673 44 48,914 31 52,677 46 35,068 15 34,620 61 22,048 27 70,431 79 51,628 44 17,908 04 28.721 98 31,592 94 88,007 98 34,177 39 37,455 88 19,761 97 $185,868 05 12,929 80 73,408 66 55,034 48 108,463 63 104,012 06 92,815 00 86,639 74 764,345 22 71,272 53 161,262 01 77,450 74 57,735 18 60,192 49 29,241 01 9,558 67 6,250 99 5,377 38 7,295 57 18,474 07 7,404 27 5,916 46 9,419 81 19,275 83 8,373 68 10,962 61 7,167 09 3 $8,924 50 4 57,735 41 *615 21 $129,720 49 $137,828 71 $38,927 35 $697,260 59 $652,688 65 $1,940,670 60 $67,275 12 5 All jurors, judicial and corrective. * Audits of board of supervisors not analyzed. ;o2 County Government [Part Table 42 — Expenditures Gross Amount and Analysis COUNTY Total Legislative AdministratiA Judicial Regulative 1. Saratoga. . . 2. Montgomery 3. Herkimer. . . 4. Chemung. . . 5. Ontario. . . . 6. Wayne 7. Clinton. . . . 8. Washington. 9. Otsego 10. Rockland... 11. Franklin 12. Delaware. . . 13. Fulton 14. Columbia. . . 15. Allegany. . . . 16. Madison 17. Livingston. . . 18. Genesee 19. Chenango . . . 20. Tompkins . . . 21. Warren 22. Cortland 6. . . Totals 1. Sullivan 2. Essex 3 3. Orleans 4. Wyoming ». . . 5. Greene 6. Seneca * 7. Tioga 8. Lewis 9. Schoharie. . . . 10. Yates 3 11. Putnam 12. Schuyler 3. . . 13. Hamilton. . . . Totals $275,224 88 213.016 21 264,745 17 173.690 96 199,993 77 106.955 36 157.214 04 146,863 99 184.676 10 179.631 90 171,882 96 103,837 14 163,893 38 183.677 80 111,828 68 137.013 09 124.511 53 116,792 34 144,651 26 122,350 35 154,832 95 85,293 69 $3,522,577 55 $14,656 60 12,302 47 9,080 43 12,916 73 11.366 69 7,973 65 6,268 97 4,748 82 9,004 14 7,149 81 6,352 08 5,534 98 12,903 02 12.771 28 5,836 71 7.902 61 5.669 18 4,825 83 5.843 67 5.734 57 8.790 28 5.063 64 $182, $20,730 53 21,947 79 17,818 81 35.906 58 17,001 56 15,174 59 18.196 67 13,446 06 17.518 25 30,617 19 11,346 55 12,880 91 16,118 69 24,426 06 9,278 52 18,051 74 14,766 08 12.742 23 9,894 77 10.191 68 14.937 04 11,063 54 $374,055 84 $20,733 62 12,747 01 10.848 24 23.383 07 9.955 69 12.130 38 7.648 43 10.532 36 11.551 57 9,766 78 12,069 50 7,099 73 11,162 20 12,588 48 10,099 91 13,514 36 11,041 21 14,188 16 11,447 39 12,569 14 9,205 90 5,642 87 $259,926 00 CLASS $1,521 85 1 . 128 04 1,300 00 1,326 49 1.951 58 1,429 32 1,117 66 1.144 00 505 74 402 50 000 00 209 80 312 75 938 79 3.669 01 5,789 06 2,505 33 1,943 82 650 21 1,385 55 821 87 $36,053 37 $111,022 58 121.675 78 138.735 46 71.319 21 120,488 50 72,589 14 79,176 04 75,209 02 51,311 09 39,681 87 79,171 19 33,092 76 68,665 39 $1,062,138 03 $12,525 04 6.986 58 7,004 34 14,618 62 4,172 05 6,588 40 7,933 25 6.303 69 2,738 12 7,135 20 $76,005 29 $16,150 46 4,297 30 14.007 1 1,725 81 10,101 16 8,368 08 6,756 26 9,054 79 6,675 52 16,393 71 $101,530 28 $13,110 54 3,300 00 11.849 88 12.547 30 3.785 80 7,987 73 8,136 03 5,320 91 6,338 25 3,100 50 $75,476 94 CLASS $900 OC 1,264 67 3,771 69 1,200 00 799 92 1,002 47 846 29 584 25 450 00 $10,819 29 1 Tax expenses and contributions of Table 41 included by treasurer as a part of the expenses for genera government. ^- & 2 Discrepancy in report used in prior tables and later report from which this classification is made. 3 No report furnished. Analysis as shown by Comptroller's Department. IV] Tables Relative to County Finance 503 for General Government — concluded BY Governmental Functions — concluded Defensive Protective Educational IV $8,993 45 10,085 17 5,471 69 9,321 64 9,093 32 7,104 61 5,604 52 3,324 8. 6,382 20 10,202 69 5,829 05 175 00 $5,446 44 3,216 50 7,398 00 3,342 86 10,731 52 5,125 26 3,377 32 7,090 78 2,792 52 1,617 53 1,264 12 8,275 51 3,002 22 5,192 37 4,361 14 6,320 22 6,327 53 1,537 45 223 25 3,084 31 4,155 12 1,163 89 )5,045 86 $2,027 68 3,736 00 2,932 11 4 95 1,349 80 29 70 1,325 82 1,412 68 1,606 40 33 50 5,895 37 1,589 15 1,442 15 456 78 3,693 26 1,930 97 476 35 31 98 65 25 694 55 645 08 1,155 59 $32,535 12 Corrective $38,193 03 33,569 04 40,873 56 18,141 22 25,290 78 18,072 98 24,949 95 32,177 13 15,307 27 26,858 98 22,891 17 13,051 15 18,274 68 37,832 07 13,102 05 12,751 64 17,858 07 29,181 97 14,114 06 11,839 79 26,951 70 16,090 55 $507,372 84 Charitable His;hvvay maintenance Not classified $31,035 32 47,269 72 44,926 21 27,400 50 65,547 30 19,165 04 30,052 95 37,772 48 41,577 78 30,377 85 21,433 37 18,435 59 26,251 28 36,250 83 30,939 50 32,239 25 35,380 87 22,888 93 28,078 74 22,777 49 30,859 96 10,479 08 $691,140 04 $131,886 36 67,014 47 124,096 21 41,946 92 47,705 53 26,958 96 65,393 93 31,461 41 78,569 65 72,704 52 86,903 44 23,810 85 62,326 65 47,018 13 31,578 80 16,897 83 27,028 18 28,890 46' 73,040 31 1 54,808 61 46,557 62; 33,812 66 2 $895 48 45,777 07 23,735 $1,220,411 50! $30,408 01 $2,866 96 $258 67 $13,221 65 27,810 36 19,347 13 $18,367 12 12,436 43 27,402 61 $33,622 14 30,296 76 46,364 54 1 4 $35,283 siO 571,319 m,030 5 72,589 68 00 21 66 14 2 $5,603 83 3,353 49 20 76 3 4 5,063 64 36 00 13,095 58 21,582 17 31,588 72 5 6 770 17 359 35 128 50 34 00 464 90 923 75 15,832 09 8,485 96 8,550 68 20,132 41 17,148 27 7,236 37 23,548 44 24,803 86 10,799 96 7 8 9 5 39,681 87 10 2,115 20 1,258 96 515 05 34 00 640 69 766 68 13,518 21 4,746 19 5,307 28 18,874 41 3,212 13 1,409 00 23,949 98 6,898 65 32,708 50 11 1 12 4 879 47 13 $10,667 47 $11,403 68 $3,143 45 $129,915 13 $147,800 92 $264,581 55 $230,794 03 ■» Unclassified audits. 5 No report furnished. Total and analysis for preceding tables compiled by examiners from the Comp- troller's department. 6 Error in footing of report. [Part IV] Tables Eelative to County Finance 505 TABLE 43 Expenditures for Boards of Supervisors and County Publications The expenses entered in this table are from the amounts reported by county treasurers in their annual reports. Special investigation has been made with regard to the expenditures for boards of super- visors, and the results are given in detail in Tables 7 and 8. In some of the counties discrepancies will be found in the amounts entered as expended for these purposes. These discrepancies are due to imperfections in the annual reports of the county treasurers. County publications: The statutes require the pubh cation by the county in pamphlet form of the proceedings of its board of supervisors, and the publica- tion by advertisement of an abstract of the accounts audited by town boards and boards of supervisors, legislative acts of the board of supervisors and local laws of the State legislature. Special statutes require other pubhcations in specific counties. This title does not mclude pubhcations for specific officers in the performance of their duties, e. g., notices of terms of court, adver- tisements of tax sales, etc., but only the general pubhcations of the county. 506 County Government [Part Table 43 — Legislative Boards of Supervisors and County Publications Class I Class II Class III Class IV Class V State 1. Erie 2. Monroe 3. Westchester. Totals Averages 1. Onondaga. . . 2. Albany 3. Oneida 4. Rensselaer. . . Totals Averages 1. Orange 2. Chautauqua . 3. Suffolk 4. Niagara 5. Ulster 6. St. Lawrence 7. Schenectady. 8. Dutchess. . . . 9. Na.ssau 10. Steuben 11. Jefferson. . . . 12. Broome 13. Oswego 14. Cayuga 15. Cattaraugus. Totals Averages Total Bo.*-RD9 OF Supervisors Compen- sation Expenses Total $187,951 38 126,532 42 237,587 83 182,696 16 76,005 29 $123,401 63 73,004 37 148,464 45 107,390 27 39,303 89 $36,388 24 33,954 69 59,795 83 48,748 81 20,023 99 $159,789 87 106,959 06 208,260 28 156,139 07 59,327 88 $810,773 08 $491,564 61 $198,911 55 $690,476 16 County publications $28 161 51 19 573 36 29 327 55 26 557 09 16 677 41 $120 296 92 $187,951 38 62,650 46 $123,401 63 41,133 88 $9,898 93 12,710 62 13,778 69 $68,116 65 36,225 88 55,447 34 $36,388 24 $159,789 87 12,129 41 53,263 29 $38 311 19 39 477 29 24 057 87 24 686 07 $126 532 42 31 633 11 CLASS III $11,097 17 4,410 19 12,654 15 $28,161 51 9,387 17 $22,867 24 21,217 79 16,421 91 12,497 43 $14,868 85 7,445 80 5,592 71 6,047 33 $37,736 09 28,663 59 22,014 62 18,544 76 $575 10 10,813 70 2,043 25 6,141 31 $73,004 37 18,251 09 $33,954 69 8,488 67 $106,959 06 26,739 77 $19,573 36 4,893 34 $20,429 57 11,565 74 25,203 22 19,035 14 17,821 92 $11,229 03 4,646 40 15,718 31 12,563 27 10,081 19 $7,014 4,566 7,285 4,536 5,557 82 40 40 73 13 $18,243 9,212 23,003 17,100 15,638 85 80 11 32 $2,185 72 2,352 94 2,199 51 1,935 14 2,183 60 10,334 82 16,125 24 14,953 44 26,695 09 17,503 20 8,006 78 9,316 69 7,354 72 17,434 61 10,929 21 1,524 4,755 3,832 6,725 3,630 45 61 03 97 29 9,531 14,072 11,186 24,160 14,559 23 30 75 58 50 803 59 2,052 94 3,766 69 2,534 51 2,943 70 10,481 29 13,003 39 11,335 99 12,191 99 10,907 79 6,115 22 9,198 09 9,715 54 8.242 44 7,912 97 2,780 2,143 1,620 2,027 1,795 89 20 45 15 29 8,896 11,341 11,335 10,269 9,708 11 29 99 59 26 1,585 18 1,662 10 1,922 40 1,199 53 $237,587 83 15,839 19 $148,464 45 9,897 63 1 $59,795 3,986 83 39 $208,260 13,884 28 02 $29,327 55 1,955 17 IV] Tables Relative to County Finance 507 Table 43 — Legislative Boards of Supervisors and County Publications — concluded 1 . Saratoga 2. Montgomery. 3. Herkimer. . . . 4. Chemung. . . . 5. Ontario 6. Wayne 7. Clinton 8. Washington. 9. Otsego 10. Rockland. . . 11. Franklin. . 12. Delaware. 13. Fulton . . . 14. Columbia. 15. Allegany. 16. Madison. . . 17. Livingston. 18. Genesee . . . 19. Chenango. 20. Tompkins. 21. Warren.. 22. Cortland, Totals. Averages Total BO.^RDS OF SuPEKVrSORS Compen- sation Expenses Total County publications CLASS IV $14,656 60 $7,646 17 $4,926 18 $12,572 35 12,302 47 9,083 32 1,707 08 10,790 40 9,080 43 5,126 60 2,644 16 7,770 76 12,916 73 8.208 39 2,746 92 10,955 31 11,366 69 5,996 22 3,290 90 9,287 12 7,973 65 3,858 33 2,044 23 5,902 56 6,268 97 2,997 86 2,646 33 5,644 19 4,748 82 2,590 68 1,075 67 3,666 35 9,004 14 5,615 23 2,588 91 8,204 14 7,149 81 4,564 57 2,073 60 6,638 17 6,352 08 3,105 33 2,531 11 5,636 44 5,534 98 3,837 33 987 85 4,825 18 12,903 02 8,955 89 2,887 00 11,842 89 12,771 28 7,483 90 3,715 78 11,199 68 5,836 71 3,119 78 1,940 63 5,060 41 7,902 61 4,846 75 1,878 80 6,725 55 5,669 18 3,137 37 1,455 59 4,592 96 4,825 83 2,728 16 1,535 93 4,264 09 5,843 67 3,934 08 ] , 138 48 5,072 56 5,734 57 3,522 38 1,379 04 4,901 42 8,790 28 3,585 50 2,786 35 6,-371 85 5,063 64 3,446 43 768 26 4,214 69 $182,696 16 $107,390 27 $48,748 80 $156,139 07 8,308 37 4,881 37 2,215 85 7,097 23 $2,084 25 1,512 0^ 1,309 67 1,961 42 2,079 57 2,071 09 624 78 1,082 47 800 00 511 64 715 64 709 80 1,060 13 1,571 60 776 30 1,177 06 1,076 22 561 74 771 11 833 15 2,418 43 848 95 $26,557 09 1,207 1 14 1. Sullivan 2. Essex $12,525 04 6,986 58 7,004 34 CLASS V $5,536 04 3,042 88 4,136 33 $5,599 01 2,588 07 1,997 34 $11,135 05 5,630 95 6,133 67 $1,389 99 1 , 355 63 3. Orleans 870 67 4. Wyoming 5. Greene 14,618 62 4,616 03 1,000 00 5,616 03 9,002 59 7. Tioga 4,172 05 6,588 40 7,933 25 2,877 86 3,945 53 4,983 18 908 20 1,185 40 1,909 82 3,786 06 5,130 93 6,893 00 385 99 8 Lewis . . . 1 457 47 9. Schoharie 10 Yates 1,040 25 11. Putnam 6,303 69 2,738 12 7,135 20 4,393 68 1,487 60 4,284 76 1,352 88 807 83 2,675 44 5,746 56 2,295 43 6,960 20 557 13 12. Schuyler 442 69 13. Hamilton ... . 175 00 Totals $76,005 29 7,600 53 $39,303 89 3,023 37 $20,023 99 1,540 31 $59,327 88 4,563 68 $16,677 41 1,667 74 [Part IV] Tables Eelative to County Finance 509 TABLE 44 Administrative Expenses This table is intended to show under general headings the expenses of the county for administrative purposes, as given in detail by Tables 45 to 48. 510 County Government [Part Table 44 — Administrative i Total Elections Adminis- trative officers Maintenance of adminis- trative buildings Admin- istrative interest Class I $470,935 34 399,500 93 430,310 97 374,055 84 101,530 28 $145,472 14 134,896 43 158,551 87 172,322 53 45,256 18 $119,522 51 68,136 47 125,723 64 $160,671 58 132,829 48 107,021 14 $45,269 11 Class II 63,638 55 Class III 39,014 32 Class IV 85,733 09 91,322 49 24,677 73 Class V 22,320 51 22,291 40 11,662 19 State $1,776,333 36 $656,499 15 $421,436 22 $514,136 09 $184,261 90 COUNTY 1. Erie 2. Monroe 3. Westchester. . Totals .... Averages 1. Onondaga. . . 2. Albany 3. Oneida 4. Rensselaer. . . Totals .... Averages 1. Orange 2. Chautauqua. . 3. Suffolk 4. Niagara 5. Ulster 6. St. Lawrence. 7. Schenectady. 8. Dutchess. . . . 9. Nassau 10. Steuben 11. Jefferson. . . . 12. Broome 13. Oswego 14. Cayuga 15. Cattaraugus. Totals .... Averages $169,471 31 152,088 86 149,375 17 CLASS I $72,193 63 39,207 95 34,070 56 $57,274 96 32,061 60 30,185 95 $40,002 72 80,819 31 39,849 55 ' '$45;269'li $470,935 34 156,978 44 $145,472 14 48,490 74 $119,522 51 39,840 83 $160,671 58 53,557 19 $45,269 11 45,269 11 CLASS II $114,419 08 102,653 41 84,258 44 98,170 00 $29,740 94 35,067 29 22,601 50 47,486 70 $19,368 85 19,528 82 16,916 25 12.322 55 $59,984 921 18,607 61 1 26,905 03 27,331 92I $5,324 37 29,449 69 17,835 66 11,028 83 $399,500 93 99,875 23 $134,896 43 33,724 10 $68,136 47 17,034 12 $132,829 48! 33,207 37 $63,638 55 15,909 64 $34,555 85 15,812 46 55,820 27 25,639 73 40,871 51 11,457 42 34,635 28 21,495 63 62,937 68 29,835 98 14,650 51 25,416 68 19,210 44 24,288 44 1 13,683 09 CLASS III $13,635 03 7,712 40 15,709 17 11,117 79 12,689 85 5,167 98 10,563 40 10.687 89 20,067 54 14,824 89 9,191 73 8,3.54 63 2,425 00 9,823 18 6,581 39 $7,463 4,820 14,699 6,970 12,144 4,397 12,710 6,236 24,852 7,738 1,636 5,733 7,190 7,370 1,757 75 73 86 22 37 36 75 34 60 18 74 57 87 89 41 $7,322 36 3,279 33 23,688 74 7,551 72 4,284 79 1,892 08 4,386 13 4,366 03 13,406 93 7,272 91 3,822 04 10,901 18 3,741 44 6,448 66 4,656 80 $6,134 71 "" 1,722' 50 " 'ii;752'56 6,975 00 205 37 4,610 61 427 30 5,853 13 645 71 687 49 $430,310 97 28,687 40 $158,551 87 10,570 12 $125,723 8,381 64 57 $107,021 14 7,134 74 $39,014 32 3,901 43 IV] Tables Relative to County Finance 511 Table 44 — Administrative — concluded COUNTY Total Elections Adminis- trative officers Maintenance of adminis- trative buildings Admin- istrative interest 1. Saratoga 2. Montgomery. 3. Herkimer. . . . 4. Chemung. . . . 5. Ontario 6. Wayne 7. Clinton 8. Washington. 9. Otsego 10. Rockland.. . 11. Franklin... 12. Delaware. . 13. Fulton. . . . 1 \. Columbia. . 15. Allegany. . . 16. Madison. . . 17. Livingston. 18. Genesee . . . 19. Chenango. 20. Tompkins. 21. Warren. . 22. Cortland. Totals . Averages. ... $20,730 53 21,947 79 17,818 81 35,906 58 17,001 56 15,174 59 18,196 67 13,446 06 17,518 25 30,617 19 11,346 55 12,880 91 16,118 69 24,426 06 9,278 52 18,051 74 14,766 08 12,742 23 9,894 77 10,191 68 14,937 04 11,063 54 $374,055 84 17,002 54 CLASS IV $10,463 10 8,735 38 6,376 51 12,044 37 7,993 95 8,397 47 7,455 88 8,361 35 8,509 15 5,728 76 4,556 32 6,576 92 8,715 07 9,630 57 6,556 33 11,422 20 9,119 88 4,400 94 6,914 77 5,452 80 8,621 55 6,289 26 $172,322 53 7,832 84 $6,897 68 7,815 53 6,738 94 8,688 53 5,290 65 4,127 53 3,840 74 1,763 91 3,412 07 7,179 22 3,389 46 1,472 85 3,323 16 5,969 26 1,259 50 1,677 51 2,978 26 2,195 88 1,870 74 1,379 07 3,071 1,391 $85,733 09 3,896 96 $2,934 40 2,797 93 4,703 36 15,173 68 3,482 25 2,630 42 6,835 10 3,249 60 5,381 38 2,890 47 400 77 831 14 080 46 402 73 1,462 69 4,852 03 2,667 94 6,145 41 1,109 26 3,359 81 2,319 66 2,612 00 $91,322 49 4,151 02 $435 35 2,598 95 234 71 19 17 64 95 71 20 215 65 14,818 74 4,423 50 100 00 924 34 771 17 $24,677 73 2,056 47 1 . Sullivan $16,150 46 4,297 30 14,007 19 CLASS V $8,608 00 994 51 5,787 20 $3,040 09 2,628 28 4,854 96 $4,502 37 674 51 3,073 37 2. Essex 3. Orleans $291 66 5. Greene 9,725 81 4,515 51 2,757 93 2,452 37 6. Seneca 7. Tioga 10,101 16 8,368 08 6,756 26 5,606 67 4,988 56 4,151 35 1,521 31 1,465 93 1,124 06 2,973 18 1,913 59 1,297 40 8. Lewis 9. Schoharie 10. Yates 183 45 11. Putnam 9,054 79 6,675 52 16,393 71 5,337 65 2,721 17 2,545 56 2,152 45 941 20 1,834 30 1,564 69 3,013 15 826 77 12. Schuyler 13 Hamilton . 11,187 08 Totals ... . $101,530 28 10,153 02 $45,256 18 4,525 61 $22,320 51 2,232 05 $22,291 40 2,229 14 $11,662 19 Averages 3,887 39 [Part IV] Tablf.s Rklativk to County Fixaxce ^lo TABLE 45 Expenses for Elections Defects of reports of county treasurers: The reports of county treasurers in regard to election expenses are very unsatisfactory. In some counties the bills for the election expenses are audited by the commissioners of election and illegally paid by the county treas- ui-er upon such audit. Even where these bills are properly audited by the l^oard of supervisors, the claims presented often fail to dis- tinguish })etween the different classes of expenses for this purpose, and as a consequence, the orders drawn by the clerk of the board of supervisors on the county treasurer are indefinite and inaccurate. The difficult}^ may be partly due to the recent changes by the legislature in the Election Law. It will be noted that for practically 15 per cent of the amount paid for these expenses the county treas- urer has made no attempt at classification. The amount paid for the offices of commissioners of election is practically accurate. The division between the cost of elections and the primary elections is not accurate. 514 (/or.NTV GoVKltXMEXT [Part Table 45 — Expenses of Elections Class I . . Class II. Class III Class IV. Class v.. State COUNTY Total Commission- ers of election Elections Primary elections Not classified $145,472 14 134,896 43 158,551 87 172,322 53 45,256 18 $59,110 01 37,502 16 55,184 06 63,944 29 16,638 40 $41,917 18 52,091 08 84,445 39 61,494 55 22,764 37 $6,126 15 30,886 29 8,371 01 16,473 32 2,932 01 $38,318 80 14,416 90 10,551 41 30,410 37 2,921 40 $656,499 15 $232,378 92 $262,712 57 $64,788 78 $96,618 88 CLASS I 1 Erie $72,193 63 39.207 95 34.070 56 $33,874 83 13,596 28 11,638 90 $38 318 80 2 Monroe $21,251 72 20,665 46 $4,359 95 1,766 20 3 Westchester . . . Total $145,472 14 48,490 74 $59,110 01 19,703 33 $41,917 18 13,972 39 $6,126 15 2,042 05 $38,318 80 38,318 80 1. Onondaga. 2. Albany 3. Oneida . . . . 4. Rensselaer. Totals . Averages. . $29,740 94 35,067 29 22,601 50 47,486 70 CLASS II $5,766 801. 12,378 57; 8,184 6O;. 11,172 19' $23,974 14 6,912 15 $15,776 57 "36;3i4'51 $14,416 90 $134,896 43 33,724 10 $37,502 16| 9,375 54| $52,091 08 26,045 54 $30,886 29 15,443 14 $14,416 90 14,416 90 1 Orange CLASS III $13,635 031 $4,007 331 $7,660 701 $1,967 00 2. Chautauqua 3 Suffolk 7,712 40 15,709 17 11,117 79 12,689 85 5,167 98 10.563 40 10,687 89 20,067 54 14,824 89 9,191 73 8,354 63 2,425 00 9,823 18 6,581 39 2,710 60 6,609 71 5,229 73 3,313 53 2,587 02 5,392 60 3,087 98 4,901 59 4,273 48 3,503 27 2,220 00 1,850 00 2,700 00 2,797 22 5,001 80 5,657 51 5,323 66 7,955 51 2,179 11 5,170 80 7,599 91 15,165 95 3,441 95 564 40 1,420 81 401 85 4 Niagara . .... 5 Ulster 6 St Lawrence 9 Nassau 10 Steuben $10,551 41 11 Jefferson 5,688 40 6,134 63 13 Oswego 575 00 14 Cayuga 7,123 18 3,784 17 15. Cattaraugus Totals $158,551 87 10,570 12 $55,184 06 3,678 93 $84,445 39 6,495 80 $8,371 01 1,395 16 $10,551 41 Averages ■ 10,551 41 1 IV] Tables Relative to County Finance 51 Table 45 — Expenses of Elections — concluded county Total Commission- ers of I election Elections Primary elections Not classified 1 Saratoga 1 $10,463 10 8,735 38 6,376 51 12,044 37 7,993 95 8,397 47 7,455 88 8,361 35 8,509 15 5,728 76 4,556 32 6,576 92 8,715 07 9,630 57 ! 6,556 33 11,422 20 9,119 88 4,400 94 6,914 77 5,452 80 8,621 55 6,289 26 CLASS IV $4,217 69 2,672 73 3,230 96 4,109 56 2,639 47 2,984 02 6,971 38 2,671 51 2,370 27 1,995 60 2,213 36 1,600 00 4,946 85 2,577 76 2,736 98 2,910 80 3,803 68 1,533 80 2,565 41 1,233 82 2,150 17 1,808 47 $6,245 41 '3J45'55 6,048 t)3 $1 ,886 18 2. Montgomery $6,062 a.-) 4. Chemung 5. Ontario 5,354 48 6. Wayne 5,413 45 484 50 7. Clinton 8. Washington 5,689 84 9. Otsego 4,914 73 3,733 16 2,029 46 i,224 15 10. Rockland 1 1 . Franklin 313 50 4,976 92 12. Delaware 13. Fulton 14. Columbia 7,052 81 2,986 99 5,054 79 15. Allegany 832 3<) 3,456 61 16. Madison 17. Livingston 5.316 20 2,5il 59 4,349 36 355 55 19. Chenango 20. Tompkins 4,218 98 21. Warren 4,570 38 2,953 74 1,901 00 1,527 05 22. Cortland Totals $172,322 53 7,832 84 $63,944 29 2,906 56 $61,494 55 4,099 63 $16,473 32 1,830 37 $30,410 37 5,068 39 Averages 1 . Sullivan $8,608 00 994 51 5,787 20 CLASS V $1,756 87 994 51 1,614 28 $5,815 20 $1 035 03 2. Es.sex 3. Orleans 4,172 92 4. Wyoming 5. Greene 4,515 51 3,310 00 1,205 51 6. Seneca 7. Tioga 5,606 67 ! 4,988 56 4,151 35 1,987 29 1,209 14 1,498 80 2,363 58 3,779 42 2,652 55 1,255 80 8. Lewis 9. Schoharie 10. Yates 1 1 . Putnam 5,337 65 2,721 17 2,545 56 2,416 25 966 26 885 00 $2,921 40 12. Schuyler 1,114 63 1,660 56 640 2S 13. Hamilton Total $45,256 18 4,525 61 $16,638 40 1,663 84 $22,764 37 2,845 54 $2,932 01 977 33 $2,921 40 2,921 40 [Part IV] Tables Kklativp: to County Finance 51' TABLE 46 Expenses for General Offices This table, as with all tables relating to officers, includes — (a) The salary of the officer in charge; (b) Premium on his official bond, if any; (c) Clerks and assistants authorized by the board of supervisors or by law; (d) Compensation of persons emploj^ed by him in cases of emergency without prior authority by the board of supervisors; (e) Traveling expenses for such officer and his employees; (f) Postage, stationery, printing of blanks and other incidental expenses of the office; (g) Expenses for telephone rentals, telephone and telegraph tolls and messenger service; (h) Expenditures for desks, chairs, rugs, curtains and other furniture and fixtures for his office; (i) And any other purel}^ office expense incurred by him. The intent is to show the expenditures for which this particular officer is primarily responsible. 18 County Government [Part Table 46 — Expenses COUNTY 1. Eric 2. Monroe 3. Westchester Totals Averages 1 . Onondaga 2. Albany 3. Oneida 4. Rensselaer Totals Averages 1 . Orange 2. Chautauqua 3. Suffolk 4. Niagara 5. Ulster 6. St. Lawrence 7. Schenectady 1 09 $13,994 881 6,997 44 $80,813 73 1 26.937 91 $4,951 02 4.951 02 $5,451 60 2,725 80 II $10,312 15 $5,346 92 15,826 57 $5,413 85 7.179 21 1 9 . 774 64 $2,914 06 $5,413 85! $43,092 57 5.413 85' 10,773 14 $5,346 92 5.346 92 $2,914 06 2,914 06 1 1 III $5,738 60 4,820 73 12,071 88 5 725 49 5,596 93 3,897 36 6,295 04 I $1,618 96 $1,359 28 $i,200 80 6,236 34 $9,079 43 12,713 15 4,334 83 1,636 74 5,074 69 5,990 87 6.222 24 1,625 22 $828 13 1 300 00 1.757 41 $1,618 90 $9,079 43 $88,112 30 1,618 96 9,079 43 5,874 82 $2,984 50 $1,500 80 1.492 25 750 40 $828 13 828 13 .20 Col>:t Y Gov i:rx:mt:xt [Part Table 46 — Expenses County attorufy 1. Saratoga. . . . 2. Montgomery 3. Herkimer. . . 4. Chemung. . . 5. Ontario 0. Wavne 7. Clinton. . . . S. Washington . 9. Otsego 10. Rockland... 11. P>.",nklin. 12. Delaware. 13. Fulton. . . 14. Columbia. 15. Allegany. 10. Madi-son. . 17. T.ivinsrston. 18. Genesee. . . 19. Chenango. 20. Tompkins. 21. Warren. . 22. Cortland. Totals. Averages $0,897 68 7,815 53 6.738 94 8,688 53 5,290 05 4,127 53 3,840 74 1,703 91 3,412 07 7,179 22 3,389 46 1,472 85 3,323 16 5,969 26 1,259 50 1,677 51 2.978 26 2.195 88 CLASS $504 ( 2 550 38 948 86 2.151 86 774 00 74628 1,630 32 773 10 1,870 74 1,379 07 3,071 49 1,391 11 1,392 58 230 00 $85,733 09 3,896 98 $9,701 46 970 14 1. Sullivan. . 2. Essex. . . . 3. Orleans. . 4. Wyoming. 5. Greene. . . 6. Seneca. . . 7. Tioga 8. Lewis. . . . 9. Schoharie. 10. Yates 11. Putnam. . 12. Schuvler. 13. Hamilton. Totals. Averages $3,040 09 2,628 28 4,854 96 2,757 93 1,521 31 1,465 93 1,124 06 2,152 451 941 20 1,834 30 .l;22.320 51 2,232 Oo CLASS .S146 00 1,000 00 302 64 $1,448 04 482 88 IV] Tahlks Kklativk t(3 County Finance 521 for General Officers County auditor County romptrollor County treasurer Purchasing agent Superin- tendent of buildings Not classified IV $6,393 66 7,265 15 1,565 66 6,536 67 4 51() 59 1 1 $1,945 94 1 $2,278 48 1 4 127 53 2,894 46 1,763 91 2,712 07 5,548 90 3,389 46 1,472 85 3,323 16 5 869 26 200 00 1 $700 00 1 1 1 ' ' 1 - 1 1 100 00 1 1,259 50 904 41 2,978 26 2,195 88 1,870 74 1,379 07 1,678 91 1,161 11 i j $1 945 94 $70,807 21 3,218 5] $2,478 48! $800 00 1.239 24 400 00 1 945 54 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 [ $2,894 09 1,628 28 4,. 552 32 i t 2,757 93 i 1 1 1,521 31 1 465 93 1 1 1 , ] 24 06 1 1 1 2,l.-)2 45 941 20 1,834 30 1 .: 1 'i 1 $20,871 87 2,087 IS I ! 1 1 [Part IV] Tables Kelative to County Finance 523 TABLE 47 Maintenance of Administrative Buildings Practically all counties have court houses. Many of the counties have a separate building known as the county clerk's building. A few counties have still other office buildings. Rentals of adminis- trative office buildings are included under this title. Buildings excluded: This title does not include the cost of maintaining jails, alms- houses, tuberculosis hospitals, etc., which are entered as a part of the expenses for correction, charities, etc. Items included: The items included in the maintenance of buildings are as follows: (a) Expenditures for janitors and other employees in the care of the building; (b) Expenditures for elevator-man, fireman, etc., where em- ployed; (c) Brooms, disinfectants and other janitor's supplies; (d) Furnishings for halls, assembly rooms, court rooms, and other rooms for the general use of all occupants of the building; (The furnishings for specific offices within the building are included under the title of the vSpecific Officer — see description of Table 46.) (e) The expenditures for repairs to the building, its heating, plumbing or lighting systems, care of lawns, etc., where such expenses do not increase the capacity of the building ; where the expenses increase the capacity of the building, the amounts are considered as a cost of construction. (f) Insurance on the building and its contents; (g) Expenditures for lighting; (h) Expenditures for heating; (i) Expenditures for water rent; (j) Expenditures for power. CoU N T V Go \' K U.\ MK N T [Part Table 47 — Expenses of Maintenance of Administrative Buildings Total Court house County clerk's building Not classiHed Class I $160,671 58 132,829 48 107,021 14 91,322 49 22,291 40 $120,671 58 123,813 69 81 , 556 32 55,552 74 19,156 76 ' "$9,'015'79 22,735 00 20.596 07 2 4H0 IX $40 000 00 Class II Cla.ss III 2 729 82 Class IV 15 173 68 Class V 674 51 State $514,136 09 $400,751 09i Sr.4 S06 99 $58,57^ 01 1. Onondaga. 2. Albany.... 3. Oneida. . . . 4. Rensselaer. Total. Averages. COUNTY 1. Erie CLASS I $40,002 72 80,819 31 39,849 55 $2 72 1 Sin nan ni 2 Monroe 80.819 31 39 840 55 3 Westchester Totals $160,671 58 53,557 19 $120,671 58 40,223 52 $40 000 00 40 000 OD CLASS II $59,984 92 18,607 61 26,905 03 27,331 92 $132,829 48 i 33,207 37 3 $58,923 51 10,653 23 26,905 03 27,331 92 $123,813 69 30.953 42 4 $1,061 41 7,954 38 $9,015 79 4.507 89 Orange Chautauqua. Suffolk Niagara Ulster St. Lawropce. Schenectady. Dutchess. . . . Nassau Steuben 11. Jefferson. . . . 12. Broome 13. Oswego 14. Cayuga 15. Cattaraugus. Total. Averages . CLASS III $7,322 36 3,279 33 23,688 74 7,551 72 4,284 79 1,892 08* 4,386 13 4,366 03; 13,406 93 7,272 911 3,822 04^ 10,901 18 3,741 44 6,448 66' 4,656 80 $4,919 04 3,279 33 13,068 78 7,436 52 2,790 83 1,472 95 4,303 63 4,366 03 13,406 93 1 2 , 548 32 3,822 04 10,901 18 600 00 4,334 13 4,306 61 $107,021 14' 7, 134" 74' $81,556 32 5,437 09 1 Hornell court house, $1,126.62; Corning court house, $1,421.70. 2 County buildings at Bath, $4,724.59. 3 County building. * City hall. ' Fuel, gas and telephone. $1,914 94 10,619 96 115 20 1,493 96 419 13 82 50 6 4,724 59 900 00 2,114 53 350 19 $488 38 s 2,241 41 $22,735 00 $2,729 82 2,273 59 1,361 91 l^'J Tables Relating to C'ounty Fixa^ue 525 Table 47 — Expenses of Maintenance of Administrative Buildings Total Court house County clprk'3 buildinj' Not cla sififjd 1. Saratoga. . . 2. Montgomery 3. Herkimer. . •t. Chemung. . 5. Ontario. . . . 0. Wayne 7. Clinton. . . . 8. Washington. 9. Otsego 10. Rockland. . , 11. Franklin. . 12. Delaware. . 13. Fulton 14. Columbia. 15. Allegany. . 16. Madison . . 17. Livingston. 18. Genesee. . . 19. Chenango. 20. Tompkins. 21. Warren. . 22. Cortland. Totals. Averages. . CLASS IV $2,931 40 2.797 93 4,703 3() 15,173 ()S 3,482 25 2,630 42 6,835 10 3,249 60 5,381 38 2,890 47 3,400 77 4,831 14 4,080 46 4,402 73 1,462 69 4,852 03 2,667 94 6,145 41 1,109 26 3,359 SI 2,319 66 2,612 00 $91,322 49 4,151 02 112,094 981 668 40! 3,089 27 3,482 25 1,200 21 1,430 21 4,327 19 2,507 91 2,648 94 600 66 1,783 58 3,597 80 2,781 07 109 40 2,527 69 4,831 14 1,802 28 4,284 63 714 20 4,852 03 2,667 94 5,885 41 671 60 2,209 05 1.496 39 1,534 49 $55,552 74 2,645 37 $839 42, 2.129 5.!l 1,614 09 $15,173 68 873 08 2,278 18 118 10 748 49 260 00 437 66 1,150 76 823 27 1.077 51 $20,596 07 1,210 94 $15,173 C8 15,173 68 1 Sullivan CLASS V $4,502 37; $4,502 37 674 51' 2 E.ssex ■::::::::::: •-$674 51 3. Orleans 3,073 37; 2,557 50 $515 87 4 Wyoming ' 5 Greene ' 2,452 37 2,452 37 6 Seneca 7. Tioga 8 Lewis 2,973 18i 2,0i9 171 954 01 1 913 59| 1 774 33 139 26 9. Schoharie 10 Yates ' 1,297 40 1,297 40 1 1 . Putnam 1,564 69| 1,540 47 ! 3.013 15 3,013 15 24 22J 12. Schuyler i 13 Hamilton ! 826 77' 826 77 1 Totals Averages 1 $22,291 40' $19,156 76 $2,460 13 $674 51 2,229 14i 1,915 07 492 02 674 51 i ■ 1 i 1 All county buildings. 2 Insurance on buildings. [Part IV] Tablp:s Kelative to County Finance 52' TABLE 48 Interest on Refunding and Revenue Bonds and Tax Loans The interest on indebtedness of this nature is treated in these tables as an administrative expense. This table shows in detail the expenditures so incurred. Expenses of issue of general bonds: The expenses for the issue of construction bonds is included as a part of the cost of construction (see Tables 28 and 29) . The expenses of the issue of refunding bonds or revenue bonds are treated as a part of the administrative expenses of the county and are included in this table. 528 CoL'MY GoVKKXMEAT [Part Table 48 — Administrative Interest on Refunding and Revenue Bonds and Tax Loans COUNTY , Westchester, Total. Averages . Total Iiilerrvit on refundmg and revenue bonds Inter-ot on tax loans Expenses of issue of general bonds C1.15S I $45,209 11 $21,512 32 03,0.38 .55 40,150 03 39,014 32 15,204 31 24,077 73 i 21,577 90 11,002 19 8,333 33 $19,820 42! $930 37 Class II 10,805 071 022 25 Class III 23,604 04! 205 37 Class IV 3,099 77 Class V 3,328 80 State $184,261 90 $115,778 55 $06,719 301 $1,763 99 CLASS I $45,269 11 $24,512 32 $19,820 42 $936 37 $45,269 11 45,269 11 $24,512 32 24,512 32 $19,820 42 19,820 42 $936 37 930 37 CLASS II $5,324 37 29,449 09 17,835 60 11,028 83 $5,324 37 3.506 81 2,085 Ot; 5.948 83 2 Albany $25,320 63 15,7.50 00 5,080 00 .$622 25 3 Oneida Totals Averages $03,638 55 15,909 64 $46,150 03 15,383 54 $10,865 67 4,216 42 $622 25 622 25 CLASS III $6,134 71 1,722 50 11,7.52 50 6,975 00 205 37 4,010 01 427 30 5.8.53 13 045 71 087 49 $6,134 71 1,722 50 " "6;975'00 3. Suffolk ".$i 1^752 .50 5. Ulster ... 7. Schenectady 8. Dutchess $205 37 3,451 81 1,1.58 80 427 30 5.853 13 645 71 687 49 1 2. Broome 1.3. Oswe^^o Totals $39,014 32 3.901 43 $15,204 31 7,602 15 .$23,604 64 2,9.50 .58 $205 37 Averages, 205 37 IV] Tamlks Relative to CoIiNTv Finance 521) Table 48 — Administrative Interest on Refunding and Revenue Bonds and Tax Loans concluded COUNTY 1. Saratoga 2. Moutgoniery CLASS IV 1 S435 35 $435 35 2,598 95 $2,598 95 3. Herkimer 4. Chemung 234 71 19 17 64 95 71 20 215 65 14,818 74 234 71 0. Wavne 19 17 64 95 43 50 215 65 648 74 7. Cliutou cS Waslungtou 27 70 9. Otsego 10 liocklaiid 14,170 00 11 Franklin . . 12. Delaware 13. Fulton 14. Columbia 4,423 50 4,423 50 1 6 Aladison . . I 100 00 100 00 17. T/ivingston IV). Chenango 21. Warren 924 34 771 17 123 10 924 34 648 07 22. Cortland Totals $24,677 73 2,056 48 = S21,577 96 3,596 33 $3 099 77 344 42 _ CLASS V 2. Essex 3. Orleans. $291 66 $291 66 4. Wyoming 6 Seneca ! 7. Tioga 9. Schoharie 183 45 183 45 10. Yates 11 Putnam . . . 1 12. Schuyler 11.187 OS $8,333 33 2,853 75 Totals .... $11,662 19 3,887 39 $cS,333 33 8,333 33 $3,328 86; 1,109 621 . . , .... Averages . [Part IV] Tables Relative to County Finance 581 TABLE 49 Total Expenditures for Courts and Judicial Officers of Civil Jurisdiction This table shows the cost of these items given in detail in Tables 50 and 51. COLWTV GuN'EKXMENT [Part Table 49 — Judicial Total Expenses fok Courts and Judicial Officers of Civil Jurisdiction Class I . . Class II. Class III. Class IV. Class V . . State. Totals .$320,101 29 228,8.52 88 401,021 .30, 259,926 00, 75,476 94| $1,285,438 411 Judicial Coi-rt .\ND Court Li Officers BRARIEa Civil terms Officers Libraries of courts $2.34,800 05 109,556 13 199,814 46 173,375 60 51,735 47 $10,560 47 7,3,58 .50 5.. 360 20 5,042 85 .$74,740 77 111,938 25 195,846 58 81,. 507 55 23,741 47 .$769,. 341 71 $28,322 08 $187,774 62 COUNTY 1 . Erie 2. Monroe 3. Westchester CLASS I Totals. Averages. . 1. Onondaga. 2. Albany . . . 3. Oneida. . . . 4. Rensselaer. Totals. Averages. . 1. Orange 2. Chautauqua. 3. Suffolk 4. Niagara 5. Ulster St. Lawrence. Schenectady. . Dutchess Nassau 10. Steuben. 11. Jefferson. . . . 12. Broome 13. Oswego 14. Cayuga 15. Cattaraugus. Totals. Averages, . $97,8.52 02 48,136 05 174,173 22 1 $S0,167 22 j 45,.59S 24 j 109.091 .59 $5,130 00: 2,. 537 81 1 4,892 66' $14,554 80 60;i85'97 $320,161 29 106,720 43 .$231,86) 05 77,273 35 $10,560 47 3.520 15 $74,740 77 37,370 3S CLASS II $73,949 7111 62,. 598 54 I 43,854 Hi 48,. 540 49 .$30,444 5S 31,851 111 20,869 41 j 26,388 031 $2,070 09: 1 3,619 70,1 7S3 47 I 8S5 33|i $228 , 852 8S I .57,213 22 $109,. 5.56 13 27,364 03 $7,3.58 5 J 1,839 63 CLASS III $31 029 96 32 919 94 21 145 52 39 005 20 3S 636 89 12 782 86 28 770 38 30 120 28 00 221 79 21 618 92 20 080 87I 18 040 93. 16 628 73I 20 139 45 j 58| 14 888 $401 021 .30 1 26 667 74 1 === :=== =i $17,30 4 62 15,536 52 11,731 86 16,144 55 14,002 01 9,833 25 18,. 547 41 10,166 78 25,0.59 01 9,431 92 6,883 06 13,186 67 14,635 13 11,238 22 6,110 45 $199,814 46: 13,320 96 $1,303 66 470 90 254 55 79 .50 547 50 466 70 1,1.50 .59 162 75 672 75 191 61 .59 75 $5,360 26 487 29 $41,435 13 27,034 73 22,201 26 21,267 13 $111,938 25 27,984 56 $12,412 68 16,912 ,52 9,413 66 22,860 65 24,380 33 2.867 11 9,675 47 19,486 80 29,012 19 12,024 25 13,197 81 4,181 51 1,993 60 8,709 62 8,718 38 $195,846 58 13,056 43 IV] Tables Ivelative to Coi-.\tv Finance Table 49 — Judicial Total Expenses for Courts and Judicial Officers of Civil Jurisdiction — concluded county 1 . Sirntoga. . . . 2. Mi;iit<u COLWT V G OVEKNMEXT [Part Table 52 — Regulative Regulation of Business, Care and Use of Property and Social Relations Total Special deputy excise com- missioner County s-aler Regulative associations Quarantine expenses Class I $35,779 53 21,917 30 32,436 09 36,053 37 10,819 29 $9,466 03 5,222 58 2,724 67 $6,184 30 7,729 03 21,118 06 23,852 23 8,324 70 $9,640 20 6,500 00 2,162 63 2,200 00 5 14 $10 480 00 Class 11 2 46 J 69 Class III Class IV 10 001 14 Class V 2,489 45 State $137,005 58 $17,413 28 $67,208 32 $20,507 97 $31,876 01 COUNTY 1. Erie 2. Monroe 3. Westchester. . Totals . Averages. . , 1 $17,068 86 4,495 31 14,215 36 CLASS I $5,138 71 1,955 40 2,371 92 $1,809 92 2,539 91 1,834 47 $6,640 20 $3,480 03 3,000 00 7,008 97 $35,779 53 11,926 51 $9,466 03 3,155 34 $6,184 30 2,061 43 $9,640 20 4,820 10 $10,489 00 5,244 60 1. Onondaga. 2. Albany. . . . 3. Oneida. . . . 4. Rensselaer. Totals . Averages. . . 1. Orange 2. Chautauciua. 3. Suffolk 4. Niagara. . . . 5. Ulster 6. St. Lawrence. 7. Schenectady. 8. Dutche.ss. . . . 9. Nassau 10. Steuben 11. Jeflferson. . . . 12. Broome. . . . 13. Oswego 14. Cayuga 15. Cattaraugus. Totals Averages $3,790 24 4,540 19 8,686 96 4,899 91 CLASS II $1,257 55 1,899 81 1,133 10 932 12 $1,532 69 2,640 38 2,420 41 1,135 55 $1,000 00 ""3;66o'oo 2,300 00 "$2; 133 '45 332 24 $21,917 30 5,479 33 $5,222 58 1,305 65 $7,729 03 1,932 26 $6,500 00 2.166 66 $2,465 69 1,232 85 $3,106 00 3,411 00 2,389 17 2,653 47 957 26 1,492 55 3,154 50 1.049 75 1,942 85 5,778 83 2,384 53 900 00 1,375 00 1.050 10 791 08 CLASS III $1,026 96 $1,223 15 1,618 80 2,389 17 1,727 35 957 26 1,412 55 639 28 1.049 75 1,942 85 1,996 19 2,045 53 900 00 1,375 00 1.050 10 791 08 $855 8 9 1 792 20 904 62 $21 50 793 09 80 1,722 00 13 3 782 04 339 00 $32,436 09 2,162 41 $2,724 67 908 22 $21,118 06 1,407 87 $2,162 540 63 66 $6,430 73 2,143 58 IV] Tables Relative to County Finance 545 Table 52 — Regulative Regulation of Business, Care and Use of Property and Social Relations — concluded county Special deputy County excise com- sealer missioner Regulative associations Quarantine expenses $1,521 85 1,128 04 1.300 00 1,326 49 1,951 58 1.429 32 CLASS IV $1,521 85 1,128 04 1.300 00 1.326 49 1,725 58 1.429 32 2. Montgomery 3. Herkimer 4 Chemung $226 00 7. Clinton 8. Washington 9 Otsego 1,117 66 1,144 00 505 74 402 50 1,000 00 2,209 80 1,312 75 2.938 79 3,669 01 5,789 06 2.505 33 1.943 82 650 21 1.385 55 821 87 1,117 66 1,144 00 505 74 402 50 1,000 00 709 80 1,312 75 1,612 50 1,0.53 91 1,254 51 1,375 63 1,243 82 650 21 1,216 05 821 87 10. Rockland ... . ' 11. Franklin 12 Delaware 13. Fulton $1,500 00 15. Allegany $1,326 29 16 Madison 2,615 10 4,534 55 18 Genesee 1,129 70 19. Chenango 700 00 20. Tompkins 21> Warren. . . 169 50 22. Cortland Totals $36,053 37 1,716 83 $23,852 23 1.135 82 $2,200 00 1,100 00 $10,001 14 1,666 86 1 Sullivan $900 00 1,264 67 3,771 69 CLASS V $900 00 2. Essex 1.264 67 1,282 24 3. OrleaT>3 $2,489 45 4. W^yoming 1,200 00 1,200 00 6. Seneca 7. Tioga 8. Lewis 799 92 1,002 47 846 29 799 92 1,002 47 841 15 9. Schoharie $5 14 10. Yates 11. Putnam 12. Schuyler 13 Hamilton 584 25 450 00 584 25 450 00 Total $10,819 29 1,202 14 $8,324 70 924 97 $5 14 5 14 $2,489 45 2,489 45 18 [Part IV] Tables Relative to County Finance 547 TABLE 53 Maintenance of Armories During the fiscal year reported armories were maintained to December 31, 1913, at the expense of the county. Since January 1, 1914, armories have been maintained at the expense of the mihtary district. The titles of headings of this table are intended to conform to the accounts specified in the mihtary code. 548 County Goveenment [Part COUNTY 1. Erie 2. Monroe 3. Westchester. Totals. Averages. . . 1. Onondaga. 2. Albany.... 3. Oneida 4. Rensselaer. Totals. Averages. . . Table 53 — Maintenance op f — : z zz^ -zji — -:■ .. - Total Armory maintenance Class I . $187,624 59 189,666 71 129,720 49 92,932 81 10,667 47 $11 974 27 Class II 6,110 80 Class III 18 012 47 Class IV 21 623 63 Class V 1 231 67 State $610,612 07 $58,952 84 1 State fund not analyzed. County funds not reported in Erie county. 2 Interest $377.78; rent, $501.63; securing option on site, $300.00. CLASS $96,034 23 55,413 49 36,176 87 $6;070'25 5,904 02 $187,624 59 62.541 53 $11,974 27 5,987 13 $77,087 84 41,059 75 39,186 84 32,332 28 CLASS $5,961 14 149 66 $189,666 71 47,416 67 $6,110 80 3,055 40 $14,244 06 9,558 67 CLASS $1,671 92 1 249 00 3. Suffolk 6,250 99 5,377 38 7.295 57 18,474 07 7,404 27 1,296 18 5. Ulster 1 195 41 971 51 7. Schenectady 3 486 67 8. Dutchess 1,489 84 9. Nassau . . . . 10. Steuben 5,916 46 9,419 81 19,275 83 8,373 68 10,962 61 7,167 09 625 23 11. Jefferson 312 13 12. Broome 2,889 67 14. Cayuga 2 824 91 Totals $129,720 49 9,978 49 $18 012 47 1 637 49 IV] Tables Relative to County Finance 549 Defensive Armories Armory equipment Armory furniture Armory labor Armory care Armory repairs Not classified $3,437 94 1,076 23 2,463 35 1,829 96 133 65 $3,589 37 44,224 92 15,766 78 2,893 12 18 00 $61,683 25 65,633 55 66,768 05 52,732 46 3,844 50 $3,734 02 727 04 5,958 05 4,552 35 353 51 $5,992 10 2,161 71 5,107 44 6,1.57 70 5,086 14 $97,213 64 69,732 46 15,644 35 3,143 59 I II III IV V $8,941 13 $66,492 19 $250,661 81 $15,324 97 $24,505 09 $185,734 04 State I 1 $96,034 23 2 1,179 41 $1,458 04 1,979 90 $2,96i 00 688 37 $39,633 00 22,050 25 $1,894 55 1,839 47 $2,277 24 3,714 86 $3,437 94 1,718 97 $3,589 37 1,794 68 $61,683 25 30,841 62 $3,734 02 1,867 01 $5,992 10 2,996 05 $97,213 64 48,606 82 II . 3 $43, 193 29 895 06 136 57 $33,894 55 30,641 00 1,098 00 $646 14 430 09 $614 07 112 97 $2,097 84 63 87 $204 50 4 37, 195 68 32,332 28 $1,076 23 538 11 — $44,224 92 14,741 64 $65,633 55 21,544 51 $727 04 363 52 $2,161 71 1,080 85 $69,732 46 23,244 15 III $156 00 $743 17 $10,915 50 «699 391 $58 OS 2,742 83 5,181 25 385 59 79 00 323 64 197 45 124 30 160 58 3 50 4,127 50 3,784 00 2,973 00 6,570 00 5,231 00 424 67 136 25 269 40 466 03 69 01 64 27 503 97 440 26 10 84 347 07 2,169 63 600 08 $2,106 32 5,180 90 373 84 348 54 4,440 00 607 00 15,401 00 5,246 00 ■■■■2,'29r80 28 75 143 55 "3,'l27"68 39 24 168 49 100 10 163 42 18,357 13 821 74 10,923 37 199 40 i3 43 1,669 06 $2,463 35 273 70 $15,786 78 1,576 67 $66,768 05 5,564 00 $5,958 05 496 50 $5,107 44 729 63 $15,644 35 5,214 75 » Includes maintenance, * Payments from State equipment and furniture, funds not analyzed, $30,495.91; Military Companies, $6,699.77. 550 County Government [Part Table 53 — Maintenance of 1. Saratoga. . . . 2. Mohtgomery. 3. Herkimer 4. Chemung. . . . 5. Ontario 6. Wayne 7. Clinton. . . . 8. Washington 9. Otsego 10. Rockland... 11. Franklin. . 12. Delaware. . 13. Fulton. . . . 14. Columbia. 15. Allegany. . 16. Madison. . 17. Livingston. 18. Genesee. . . 19. Chenango. 20. Tompkins. 21. Warren. . 22. Cortland. Totals. Averages. . . COUNTY Total Armory maintenance $8,993 45 10,085 17 5,471 60 9,321 64 9,093 32 7,104 61 5,604 52 3,324 86 6,382 20 10,202 69 5,829 05 175 00 11,344 70 $92,932 81 7,148 67 CLASS $1,584 23 2,030 65 913 18 2v266 96 720 32 1,697 82 890 49 1,181 05 2,750 72 1,259 51 1,025 84 5,302 86 $21,623 63 1,801 97 1. Sullivan CLASS 2. Essex 3 Orleans $5,603 83 $1 231 67 5 Greene . . 5,063 64 6. Seneca 7 Tioga 8. Lewis 9. Schoharie 10. Yates 1 1 . Putnam 12. Schuyler 13. Hamilton Totals $10,667 47 5,333 73 $1,231 67 Averages 1,231 67 1 $3,000 temporary loan should be indebtedness; $53.67 interest on temporary loan should be administrative. IV] Tables Relative to County Finance 551 Defensive Armories concluded Armory equipment Armory furniture Armory labor Armory care Armory repairs Not classified IV $709 411 iiM 895 801 «1 208 Oil SnOfi 00 $824 13 760 13 194 82 238 55 3,767 50 4.149 00 5,569 00 5.877 92 561 10 21 00 1,079 26 37 52 2,135 66 48 12 107 44 2,300 94 145 48 60 43 156 62 211 70 197 82 4,965 37 4,221 27 4579 229 72 249 15 61 20 2 50 27 88 408 74 126 57 1.777 20 3.572 50 4,859 10 3,493 50 302 91 31 10 602 57 134 75 19 10 720 72 1 $3,053 67 2 89 92 237 75 175 00 64 10 9 00 5,409 30 559 44 $1,829 96 203 38 $2,893 12 263 01 $52,732 46 4.056 34 $4,552 35 455 23 $6,157 70 769 71 $3,143 59 1,571 78 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 $133 65 $18 00 $3,844 50 $353 51 $22 50 5.063 64 $133 65 $18 00 18 00 $3,844 50 3,844 50 $353 51 353 51 $5,086 14 2,548 07 133 65 * Interest. [Part IV] Tables Relative to County Finance 553 TABLE 54 Protection of Property and Health Most of the expenditures for these purposes are incurred and paid by city, town or village authorities. The expenditures here included are those of the county. County clerk as register: The county clerk acts as a clerk of the courts of the county and also as the registration officer for land titles and other public records required to be filed in his office. The expenditures of the county clerk as clerk of the courts are given under the title of judicial officers. The expenditures for the county clerk as register are here included. It is evident that the division can only be approximated. The salaries of this official and of any deputies or assistants engaged exclusively in court work are entered under the title of county clerk as clerk of courts. Other employees are here entered. The expendi- tures for record books and printing of blanks can be accurately divided between these two titles. Other expenditures of the office can be divided only with approximate accuracy. Bounties: Expenditures for the destruction of dangerous animals and noxious weeds are included under this title. Practically all of the expenditures are for the destruction of dangerous animals (wild cats, foxes, etc.). County laboratory: The salary of the bacteriologist, his office expenses, the laboratory equipment and supplies are included under this title. County sewers and drains: Erie and Westchester counties seem to be the only counties of the State reporting expenditures of this nature. 554 County Government [Part Table 54 — Protective Protection of Property and Health Total County clerk as register Fish and game pro- tection Bounties County laboratory County sewers and drains Class I Class II 1 $118,783 64 1 101.009 60 ! 137,828 71 i 95.045 86 ! 11.403 68 $117,076 48 95,181 94 131,768 23 87,427 70 11,345 83 $36 00 300 00 3.107 58 369 57 15 85 '$i,'o66'o6 493 00 961 75 42 00 $1,172 65 4,527 66 2,459 90 6,286 84 $498 51 Class III Class IV Class V State $464,071 49 $442,800 18 $3,829 00 $2,496 75 $14,447 05 $498 51 COUNTY 1. Erie $57,345 55 46,473 55 14,964 54 CLA $57,225 83 45,300 90 14,549 75 SS I $36 00 $83 72 $1,172 65 3. Westchester 414 79 Totals $118,783 64 j 39,594 55 $117,076 48 39,025 49 $36 00 36 00 $1,172 65 1.172 65 $498 51 Averages. 249 26 1. Onondaga CLAS , $38,928 48: $34,100 82 39,523 20| 39,523 20 15.988 14 14,988 14 6,569 78 6,569 78 3 II $300 00 $4,527 66 2. Albany 3. Oneida $i,600 00 4. Rensselaer Totals $101,009 60 $95,181 94 25,252 40 23,795 49 $300 00 300 00 $1,000 OO! $4,527 66 1,000 00, 4,527 66 1 . Orange CLASS $13,078 331 $12,942 33 10,191 71! 10,191 71 6.863 63 6.643 61 III $136 00 3. Suffolk 220 02 19 10 1.584 00 178 71 872 25 9,440 91 8.045 4U 9,124 62 13,992 05 6,999 35 ' 22,771 15 11,822 69 8,892 73 4,659 19 9,421 81 7,530 43 7,540 62 13.813 34 6,127 10 22,771 15 9.384 76 8,892 73 4.561 69 5. Ulster $493 00 $21 97 7. Schenectady 8. Dutchess .... 10. Steuben 2.437 93 12. Broome 97 50 13. Oswego 6.352 65 5,594 30 6.352 65 5.594 30 15. Cattaraugus Totals $137,828 71 9,844 91 $131,768 23 9.412 02 $3,107 58 446 90 $493 00 1 $2,459 90 1 493 00 1 22Q Q.nl Averages IV] Tables Relative to County Finance 555 Table 54 — Protective Protection of Property and Health — concluded COUNTY 1. Saratoga. . . . 2. Montgomery 3. Herkimer. . . 4. Chemung. . . 5. Ontario 6. Wayne 7. Clinton .... 8. Washington 9. Otsego 10. Rockland . . 11. Franklin. . 12. Delaware . 13. Fulton.. . . 14. Columbia. 15. Allegany. . 16. Madison . . 17. Livingston 18. Genesee. . . 19. Chenango. 20. Tompkins. 21. Warren. . . 22. Cortland. . Totals. Averages. . Total County clerk as register Fish and game pro- tection Bounties County laboratory County sewers and drains $5,446 44 3,216 50 7,398 00 3,. 342 86 10,731 52 5,125 26 3,377 32 7,090 78 2,792 52 1,617 53 1,264 12 8,275 51 3,002 22 5,192 37 4,361 14 6,320 22 6,327 53 1,537 45 223 25 3,084 31 4,155 12 1,163 89 CLASS IV $5,446 44| 3,198 00 7,398 00] 3,342 86 8,946 47 5,072 73 3,377 32 7.080 78 2,792 52 1,617 53 1,264 12 8,275 51 3,002 22 5,192 37 4,361 14 5,826 17 5,373 22 $18 50 52 53 223 25 3,084 31 1,388 85 1,163 89 $95,045 86; 4,320 27 $87,427 70 4,115 60 150 00 148 54 $369 57 92 39 $10 00 951 75 $961 75 480 88 $1,785 05 494 05 954 31 1,387 45 1,665 98 $6,286 84 1,257 37 $2,866 96 CLAS $2,860 96 S V $6 GO 2. Essex 3. Orleans 3,353 49 3,337 64 $15 85 5. Greene 36 00 36 66 1 6. Seneca 7. Tioga 770 17 359 35 128 50 770 17 359 35 128 50 8. Lewis 10. Yates 11. Putnam 2,115 20 1,258 96 515 05 2,115 20 1,258 96 515 05 12. Schuyler 13. Hamilton Totals ! $11,403 68 1,267 08 $11,345 83 1,418 23 $15 85 15 85 $42 00 21 00 [Part IV] Tables Relative to County Finance 557 TABLE 55 Expenses for Education Practically all of the expenses for schools of the State are paid by the officers of school districts. District superintendents of schools: The salaries of these officers are paid by the State, but the Educa- tion Law permits the boards of supervisors to grant additional compensation to such officials and to audit claims for certain office expenses enumerated in the statute. The amounts so expended are included under this title. Educational notices: The expenditures here included are chiefly for advertisements of the State scholarship examinations for Cornell University. Farm bureau: Some counties of the State contribute a fixed amount to some association for the services and expenses of the person in charge of this work. In other counties there seems to be a practice of paying for such services and expenses direct to the person performing the work. Both classes of expenditures are included under this title. Deaf-mutes: This title includes expenditures by the county for inmates of institutions for the instruction of deaf-mutes. Blind: This column includes the expenditures for inmates of institutions for the instruction of the blind. The quahfications for admission to institutions for the instruction of deaf-mutes and blind do not require that the person to be admitted or the persons responsible for such person's support and mainte- nance shall be " poor persons ". The expenditures for this instruc- tion are not therefore classed as a charity. 558 County Government [Part Table 55 — Educational Total District superin- tendents of schools Educa- tional notices Farm bureau Deaf- mutes Blind Not classified Class I $43,266 88 20,351 30 38,927 35 32,535 12 3,143 45 $14,399 96 5,936 07 5,580 87 3,428 75 1,385 11 ! 1 $336 10 $5,000 00 $16,690 59 $1,840 23 117 34 3,527 77 890 27 $5 000 00 Class II 61 50 3,000 OOl 11,236 39 140 45 11,093 83 18,584 43 448 83 9,677 02 18,090 25 476 78 1 1,281 56 Class III Class IV . Class V State $138,224 10 $30,730 76 $1,463 66 $28,770 85 $65,883 22 $6,375 61 $5 000 00 COUNTY 1. Erie 2. Monroe 3. Westchester $13,915 34 12,150 66 17,200 88 CLASS I $4,000 001 $51 75 1,999 96 10 55 8,400 00 273 80 $4,000 00 1,000 00 $2,066 81 9,096 70 5,527 08 $1,796 78i$2,000 00 43 45; j 23,000 00 Totals Averages $43,266 88 14,422 44 $14,399 96 4,799 98 $336 10 113 03 $5,000 00 2,500 00 $3,000 00 $16,690 59 5,563 53 $2,680 82 4,142 60 3,400 41 1,012 56 $1,840 23 $5,000 00 920 11 2 ?,nn nn ' 1. Onondaga 2. Albany $7,819 72 4,858 33 6,649 94 1,023 31 C $2,050 00 686 07 3,200 00 :LASS II $21 00 14 00 15 75 10 75 $67 90 15 66 33 78 3. Oneida 4 Rensselaer Totals $20,351 30 5,087 82 $5,936 07 1,978 69 $61 50 15 37 LASS III $5,25 $3,000 00 1,500 00 $11,236 39 2,809 09 $117 34 39 11 1. Orange C $947 37 ■$i;56ooo " 1,000 00 1,000 00 ""749 97 1,500 00 $823 90 $118 22 893 26 28 46 317 60 5S9 80 2,421 72 2,514 56 3.707 01 1,698 48 3,941 29 3.708 01 3,492 49 2,735 96 1,507 80 2,484 70 1,904 64 938 40 1,278 76 5,646 16 3. Suffolk $1,589 91 441 66 17 25 10 50 4. Niagara 2,254 85 538 48 5 Ulster 160 00 1 6. St. Lawrence 41 10 400 00 9 75 9 63 2.790 44 3,233 49 2,591 38 1,172 51 1,300 00 1,549 84 889 86 1,100 00 64 89 151 14 8. Dutchess 58 20 200 00 5 25 7 80 29 40 14 78 10. Steuben 905 46 1,000 00 938 40 1,000 00 1,500 00 13. Oswego 14 Cayuga 20 84 10 00 228 82 29 10 1,286 16 15. Cattaraugus .... 2,850 00 Totals $38,927 35 2,595 15 $5,580 87 797 26 $140 45 12 76 $11,093 83 1,109 38 $18,584 43 1,438 14 $3,527 77 391 97 Averages 1 Hamburg fair. 2 Teachers' retireme nt fund. IV] Tables Relative to County Fixaxce 559 Table 55 — Educational — concluded COUNTY Total District superin- tendents of schools Educa- tional notices Farm Deaf- bureau mutes Blind Not classified 1. Saratoga $2,027 68 3,736 00 2,932 11 4 95 1,349 80 29 70 1,325 82 1,412 68 1,606 40 33 50 5,895 37 1,589 15 1,442 15 456 78 3,693 26 1,930 97 476 35 31 98 65 25 694 55 645 08 1,155 59 ( $525 00 189 68 :lass IV $5 25 48 88 $1,497 43 2,372 44 1,859 38 2. Montgomery $1,125 00 916 63 3. Herkimer $156 10 4. Chemung 4 95 18 63 29 70 75 82 71 66 18 00 3 50 9 63 5. Ontario 1,330 00 1 17 6. Wayne 7. Clinton 1,250 00 8. Washington 35 25 1,300 55 88 40 30 00 4,514 38 239 15 733 90 443 73 1,623 88 1,198 39 5 22 9. Otsego 1,500 00 10. Rockland 11. Franklin 250 00 1,120 36 1,350 00 1 00 12. Delaware 13. Fulton 700 66 8 25 13 05 21 80 47 00 13 43 14. Columbia 15. Allegany 1,047 58 67 11 416 68 1,000 00 16. Madison 618 47 46 24 12 12 17. Livingston 18. Genesee 19 86 60 00 8 76 415 00 355 00 19. Chenango 5 25 20. Tompkins 665 03 20 76 1 50 27 69 21. Warren 197 45 31 13 22 90, 22. Cortland 750 00 Totals $32,535 12 1,433 41 $3,428 75 380 97 $448 83 24 37 $9,677 02 1,074 11 $18,090 25 105 01 $890 27 1,005 01 Averages — 1. Sullivan $258 67 ( :lass V $84 151 $174 52 2. Essex 3. Orleans 20 76 20 76 4. Wyoming 5. Greene ■ * * 6. Seneca 7. Tioga 34 00 464 90 923 75 $300 34 00 3 00 323 75 8. Lewis 458 90 600 GO 9. Schoharie 10. Yates 11. Putnam 34 00 640 69 766 68 10 00 632 81 739 30 24 00 7 88 12. Schuyler 13. Hamilton 27 38 Totals $3,143 45 392 96 $1,385 11 346 27 $476 78 79 46 $1,281 56 256 31 Averages [Part IV] Tables Relative to County Finance TABLE 56 Prevention and Punishment of Crime This table is intended to show under general headings the items given in detail in Tables 57 to 59. 562 COU^'TY GoVERIsMENT [Part Table 56 — Corrective Prevention and Punishment of Crime Class I Class II Class III Class IV Class V State COUNTY 1. Erie 2. Monroe. . . . 3. Westchester. Totals Averages 1. Onondaga. . . 2. Albany 3. Oneida 4. Rensselaer. . , Totals Averages 1. Orange 2. Chautauqua. 3. Suffolk 4. Niagara. ... 5. Ulster 6. St. Lawrence 7. Schenectady. 8. Dutchess . . . . 9. Nassau 10. Steuben 11. Jefferson 12. Broome 13. Oswego 14. Cayuga 15. Cattaraugus. Totals Averages 1 Witness fees. Total Conviction Punishment Reformation Not classified $817,826 00 492,237 11 697,260 59 507,372 84 129,915 13 $433,915 53 243,461 89 514,433 09 361,108 27 95,008 40 $308,032 43 214,451 86 171,688 96 133,887 44 32,985 02 $74,024 48 34,323 36 11,138 54 10,393 86 1,921 71 $1,853 56 "i;983'27 $2,644,611 67 $1,647,927 18| $861,045 71 $131,801 95 $3,836 83 $367,792 37 240,403 93 209,629 70 $817,826 00 272,608 67 CLASS I $112,176 78 131,050 54 190,688 21 $433,915 53 144,638 51 $184,068 04 1 105,293 79 18,670 60 i $69,693 99 4,059 60 270 89 $308,032 43 102,677 48 $74,024 48 24,668 16 $1,853 56 $1,853 56 1,853 56 $180,179 86 143,556 34 107,636 58 60,884 33 $492,237 11 123,059 28 CLASS II $60,696 73 84,020 38 63,554 68 35,190 10 $243,461 89 60,865 47 $111,390 30 53,781 33 23,606 00 25,674 23 $214,451 86 53,612 96 $8,092 83 5,754 63 20,475 90 $34,323 36 11,440 84 $62,931 58 32,461 07 72,726 10 68,310 63 28,634 32 29,189 09 50,531 49 42,677 88 92,667 29 35,083 75 34,756 32 32,111 28 47,042 43 28,657 78 39,479 58 CLASS III $45,728 91 22,110 74 59,299 44 45,720 75 20,056 72 18,687 84 24,262 05 32,043 73 71,451 71 25,101 13 30,616 76 26,890 79 41,592 25 19,069 85 31,800 42 $16,908 39 10,114 61 13,126 66 22,589 88 8,445 60 9,846 96 25,985 47 7,485 04 19,899 94 9,982 62 3,442 48 4,020 49 5,030 18 7,131 48 7,679 16 $294 28 235 72 300 00 132 00 654 29 283 97 3,149 11 1,315 64 697 08 1,200 00 420 00 2,456 45 $697,260 59 46,484 04 $514,433 09 34,295 54 $171,688 96 11,445 92 $11,138 54 928 21 IV] Tables Relative to County Finance 563 Table 56 — Corrective Prevention and Punishment of Crime — concluded county 1. Saratoga 2. Montgomery. 3. Herkimer. . . . 4. Chemung. . . . 5. Ontario 6. Wayne 7. Clinton 8. Wa-shington. 9. Otsego 10. Rockland. . . 11. Franklin... 12. Delaware. . 13. Fulton. . . . 14. Columbia. . 15. Allegany. . . 16. Madison. . . 17. Livingston. 18. Genesee . . . 19. Chenango. 20. Tompkins. 21. Warren. . 22. Cortland. Totals . Averages. . . Total Conviction Punishment Reformation Not classified $38,193 03 33,569 04 40,873 56 18,141 22 25,290 78 18,072 98 24,949 95 32,177 13 15,307 27 26,858 98 22,891 17 13,051 15 18,274 68 37,832 07 13,102 05 12,751 64 17,858 07 29,181 97 14,114 06 11,839 79 26,951 70 16,090 55 $507,372 84 23,062 40 CLASS IV $29,967 17 24,249 74 34,300 04 11,628 70 15,108 30 9,792 29 16,279 41 27,305 89 7,718 12 21,007 83 14,828 80 11.315 98 11,639 06 31,688 13 8,459 65 8,241 74 13,501 74 18,101 70 9,599 42 8,368 45 14,977 87 13,028 24 $361,108 27 16,414 01 $7,555 70 9,179 30 6,573 52 6.512 52 8,212 29 7,862 48 7,628 05 4,5.59 76 7,250 96 5,592 66 7,157 69 1,735 17 6,435 62 6,143 94 4,642 40 3,967 05 4,356 33 7,061 01 3,969 21 3,471 34 11,343 13 2,677 31 $133,887 44 6,085 79 $670 16 140 00 1,970 19 418 21 1,042 49 311 48 338 19 258 49 904 68 200 00 542 85 2,035 99 545 43 630 70 385 00 $10,393 86 692 52 1 $1,983 27 $1,983 27 1,983 27 1 Sullivan CLASS V $13 221 651 Sin 654 681 S2.5fi6 97 2. Essex 27,810 36 19,347 13 18,709 92 13,959 66 8,900 44 4,899 97 $200 00 487 50 3. Orleans 4. W^yoming 13,095 58 2 13,095 58 6. Seneca 7. Tioga is, 832 09 8,485 96 8,550 68 9,627 90 6,136 79 6,553 11 5,561 55 2,060 85 1,997 57 642 64 288 32 8. Lewis 9. Schoharie 10. Yates 11 Putnam 13,518 21 4,746 19 5,307 28 8,005 55 3,394 51 4,870 70 5,209 41 1,351 68 436 58 303 25 12. Schuyler 13. Hamilton Totals Averages $129,915 13 12,991 51 $95,008 40 9,500 84 $32,985 02 3,665 00 $1,921 71 384 35 1 Partly charitable, improperly classified in report. 2 All expsnses. [Part IV] Tables Eelative to County Finance 565 TABLE 57 Expenses of Conviction Under this title are included all expenditures for officers engaged in the prosecution of criminals and the expenses for the indictment and the trial of criminals. For the character of the expenditures included under the title of the Prosecuting Officers see Table 46. For the character of the items included under the expenditures for the courts see Table 51. Justices and constables: The fees of justices and constables for services in the prosecution of persons accused of felonies are subject to audit by the board of supervisors. The amounts included under this column are the amounts paid upon such audit. Indictment and criminal trials: For defects in analysis of expenses of criminal and civil terms of courts, see description of table 51. CorNTY Government [Part Table 57 — Expenses of Class I... Class II.. Class III. Class IV . Class V . . State . COUNTY 1. Erie 2. Monroe. . . . 3. Westchester. Totals. Averages. . 1. Onondaga. 2. Albany. . . . 3. Oneida 4. Rensselaer. Total District attorney County detective Sheriff and sheriff's office Coroners $433,915 53 243,461 89 514,433 09 361,108 27 95,008 40 $99,636 69 59,134 88 123,066 43 60,265 64 16,116 06 $1,258 92 2,127 75 3,123 90 $105,792 35 76,305 84 153,908 47 102,647 73 30,387 94 $56,714 58 34.978 66 54.821 45 36,409 50 11,169 13 $1,647,927 18 $358,219 70 $6,510 57 $469,042 33 $194,093 32 CLASS $112,176 78 131,050 54 190,688 21 $31,922 98 24.284 75 43.428 96 $23,176 20 23.207 99 59,408 16 i'$16,454 45 14,615 14 1 $1,258 92 25,644 99 $433,915 53 144,638 51 $99,636 69 33.212 23 $1,258 92 1,258 92 $105,792 35 35,264 12 $56,714 58 18,904 86 Totals. Averages. . , $60,696 73 84,020 38 63,554 68 35,190 10 $11,718 17 22,525 31 12,529 24 12,362 16 $30,083 66 19,080 28 19,879 46 7,262 44 CLASS $9,210 83 10,359 36 ' "$2;i27'75 9,262 96 6,145 51 $243,461 89 60,865 47 ■ — — $59,134 88 14,783 72 $2,127 75 2,127 75 $76,305 84 19,076 46 $34,978 66 8,744 66 1 Orange $45,728 91 22,110 74 59,299 44 45,720 75 20,056 72 18,687 84 24,262 05 32,043 73 71.451 71 25.101 13 30,616 76 26,890 79 41,592 25 19,069 85 31,800 42 $5,491 85 3.831 96 21.292 49 9,891 81 10,589 13 3,770 91 5,914 20 5,404 11 27,947 07 $1,423 90i $16,666 24 CLASS $4,959 00 2. Chautauqua 3 Suffolk 7,442 39 1,558 75 14,572 52 9,500 15 7.747 59 2,667 14 5,568 05 12,310 76 13,079 44 7,031 32 11,527 16 11,582 47 18,032 86 7,054 33 9,126 05 3,868 09 4 Niagara 5,970 31 5. Ulster 1 , 720 00 6 St Lawrence 2,568 30 7. Schenectady 8 Dutchess 3,052 41 8,978 20 1.700 00 3,183 80 10. Steuben 11. Jefferson 2,813 47 5,001 40 5,152 67 1,895 26 2,412 80 12. Broome 5,322 03 13. Oswego 14. Cayuga 1,900 00 3,537 22 10,528 14 4,112 42 3,199 18 15. Cattaraugus 2,020 90 Totals $514,433 09 34,295 54 $123,066 43 8,204 43 $3,123 90 1,561 95 $153,908 47 10,260 56 $54,821 45 Averages 3,654 76 1 County investigator. 2 Medical examiner. 2 Strike expense. * Special sessions of court. IV] Tables Eelative to County Finance 567 Corrective Conviction IXDICTMENT Criminal Trials Justices and constables Not classified Supreme court County court Supreme court County court $9,528 25 15,817 94 41,616 97 38,565 67 8,424 91 $10,599 50 13,493 40 4,802 32 8,118 80 1,230 84 $36,669 40 10,085 24 40,911 65 56,395 37 13,241 40 $59,627 39 24,093 93 73,125 64 42,368 77 11,312 61 $14,371 32 4,233 25 19,056 26 16,034 81 3,052 01 $39,717 13 3,191 00 30198 73 50 I II III IV V $113,953 74 $38,244 86 $157,303 06 $210,528 34 $56,747 65 $43,283 61 State I 6 $5S 50 6 6 $93 30 7 25,982 27 10,593 83 6 7 $34,273' 71 25,353 68 $1,007 65 3,563 93 9,799 74 ='$39,463 70 4,869 32 4,600 43 $10,599 50 6 253 43 $9,528 25 3,176 08 $10,599 50 10,599 50 $36,669 40 12,223 13 $59,627 39 29,813 69 $14,371 32 4,790 44 $39,717 13 19,858 56 5 Sheriff's fund. * Court expenses not classified. See Table 42. • Expenses of civil trials included. See Toble 51. II $608 97 $1,831 51 1,833 56 9,828 30 $778 86 4,981 07 $6,168 54 15,433 49 $296 16 1,984 41 1,477 65 475 03 4,631 90 10,577 07 4 $3,191 00 4,325 31 2,491 90 $15,817 91 5,272 65 $13,493 40 4,497 80 $10,085 24 3,361 72 $24,093 93 8,031 31 $4,233 25 1,058 31 $3,191 00 3,191 00 III $5,833 63 $4,703 84 1,272 00 6,506 62 3 00 $5,406 98 4,042 86 9,036 95 10,795 58 $1,243 47 1,875 75 2,418 35 1,841 53 2,087 03 1,604 42 7,718 37 3,460 63 2,163 97 5,595 18 830 90 9,756 38 2,240 72 4,090 66 1,816 17 41 55 2,580 28 2,893 03 1,396 08 635 93 871 03 1,203 64 $735 84 3,175 34 9,716 65 8,261 02 3,703 98 6,167 20 4,872 27 3,962 59 17,546 97 3,036 02 2,339 98 1,196 47 362 50 684 13 758 96 3,113 83 3,912 56 $41,616 97 $4,802 32 1,600 77 $40,911 65 4,091 16 $73,125 64 6,647 78 $19,056 26 1,465 86 3,783 36 568 County Government [Part Table 57 — Expenses of COUNTY 1 . Saratoga 2. Montgomery. 3. Herkimer. . . . 4. Chemung. . . 5. Ontario 6. Wayne 7. Clinton 8. Washington. 9. Otsego 10. Rockland.. . 11. Franklin... 12. Delaware. . 13. Fulton. . . . 14. Columbia. . 15. Allegany. . . 16. Aladison. . . 17. Livingston. 18. Genesee . . . 19. Chenango. . 20. Tompkins. 21. Warren.. 22. Cortland. Totals. Averages. . . 1. Sullivan. . 2. Essex. . . . 3. Orleans. . . 4. Wyoming. 5. Greene. . . 6. Seneca. . . 7. Tioga 8. Lewis. . . . 9. Schoharie. 10, Yates . . . . 11. Putnam. . 12. Schuyler.. 13. Hamilton. Totals. Averages. . Total District attorney County detective $29,967 17 24,249 74 34,300 04 11,628 70 15,108 30 9,792 29 16,279 41 27,305 89 7,718 12 21,007 83 14,828 80 11,315 98 11,639 06 31,688 13 8,459 65 8,241 74 13,501 74 18,101 70 9,599 42 8,368 45 14,977 87 13,028 24 $361,108 27 16,404 01 $6,134 51 2,688 69 3,600 03 4,271 76 1,952 47 1,643 16 2,268 82 5,983 61 1,923 89 4,170 09 2,177 81 1,802 80 2,685 66 3,753 28 1,927 95 1,714 12 1,634 90 2,386 20 1,820 72 1,394 75 2,751 15 1,579 27 $60,265 64 2.739 35 $10,654 68 18,709 92 13,959 66 13,095 58 9,627 90 6,136 79 6,553 11 8,005 55 3,394 51 4,870 70 $95,008 40 9,500 84 $1,375 58 4,585 75 1,094 80 1,327 46 1,482 17 1,675 15 1,212 50 1,248 60 942 05 1,172 00 $16,116 06 1,611 60 Sheriff and sheriff's office Coroners $8,782 77 9,277 79 3,368 21 5,206 51 4,725 71 3,643 06 5,913 58 7,915 10 341 01 3,579 62 4,864 58 4,060 44 3,529 69 4,755 75 3,108 91 2,473 10 4,959 83 5,378 32 3,753 91 3,628 64 6,494 74 2,886 46 $102,647 73 4,665 80 CLASS $3,064 82 1,805 81 1.985 31 1,808 31 2,763 08 1.423 00 1,911 75 1.610 04 1.513 00 1,752 21 1.362 45 638 51 946 25 5.350 79 601 83 1,697 70 1.143 19 2,736 25 789 15 212 20 993 00 300 85 $36,409 50 1,654 98 $7,855 48 3,023 33 4,908 42 4,5,91 96 3,133 15 537 37 1,348 81 1,810 85 1,988 21 1,190 36 $30,387 94 3,038 79 CLASS $829 20 2,655 30 2,517 04 2,327 10 495 12 694 12 343 75 691 95 359 15 256 40 $11,169 13 1,116 91 1 Not classified. 2 Includes expenses of civil terms, see Judicial. IV] Tables Relative to County Finance 569 Corrective Conviction — concluded Indictment Criminal Tkials Justices and constables Not classified Supreme court County court Supreme court County court IV $3,211 94 $176 70 $3,858 81 3,309 61 18,772 85 $4,062 92 6,039 01 5.131 29 $674 70 1 , 128 83 1,442 35 342 12 1,237 38 279 10 771 32 1,503 98 1,060 84 897 30 1,062 16 664 16 480 67 836 75 238 28 506 56 1,127 18 512 17 455 92 97 20 495 69 220 15 2 3 4 5 6 7 8 9 10 4,429 66 791 14 2,856 86 1,418 19 2,012 83 1,370 88 1,186 20 8.874 97 1.572 52 1,306 86 622 58 1,928 92 5,201 34 2,855 77 3,085 35 1,601 91 2,276 45 11 12 13 2,548 16 1,269 73 2,727 06 2,437 74 6,249 74 8,002 10 1,524 58 1,850 26 1 $301 98 14 15 1,058 10 16 17 2,692 70 1,943 94 216 96 2,772 34 4,099 46 18 1,458 23 1,321 49 19 2,127 52 908 14 20 1,894 07 2,349 22 1,161 16 21 1,256 08 216 56 5,407 71 22 $38,565 67 2,410 35 $8,118 80 1,014 60 $56,395 37 5,126 85 $42,368 77 3,026 34 $16,034 81 728 85 $301 98 301 98 V 4 « 4 2 $3,931 40 4 2 $3,628 14 2,611 88 $594 42 1 $886 00 2 2,109 28 718 24 3 4 2,995 69 309 55 800 00 743 82 5 6 7 603 81 $575 10 353 54 302 20 2,211 69 1,123 60 785 76 830 96 682 26 1,323 67 295 90 150 47 253 07 846 78 983 35 » $73 50 8 9 10 2,740 60 1,435 70 77 85 105 10 113 14 jl 2 2,138 80 13 $8,424 91 1,404 15 $1,230 84 410 28 $13,241 40 1,891 63 $11,312 61 1,616 09 $3,052 01 339 11 $73 50 73 50 2 Supreme Court chambers, law books, etc. * Reported under Judigial. 570 County Government [Part TABLE 58 Expenditures for Penal Institutions Jail inmates: Wherever in these tables the expenditures for the inmates of any institution are given they include: (a) The salary of the keeper or other principal officer in direct charge of the care and maintenance of such inmates; (b) The salary of the matron; (c) Domestic employees authorized by the board of supervisors; (d) Domestic employees employed in emergencies without prior authority by the board of supervisors; (e) Expenditures for the transportation of inmates; (f) Expenditures for kitchen utensils, bedding, table ware and other articles requiring frequent replacement; (g) Expenditures for food supphes; (h) Expenditures for clothing; (i) Expenditures for tobacco; (j) Expenditures for chaplain or clergymen; (k) Expenditures for physicians and medicines; (1) Expenditures for burial of inmates. Employment of jail inmates: Wherever in these tables a title is given covering the expenses of employment of the inmates of an institution (including the title " Almshouse Farm ") the items included are — (a) The salary of the superintendent or other person in charge of the work to be performed; (b) Premium on any bond required from such superintendent; (c) Employees authorized by the board of supervisors in the instruction of inmates or supervision of such work; (d) Other persons employed for such purposes in emergencies without such prior authorization by the board of super- visors; (e) Machines and permanent equipment purchased for such employment; lY] Tables Relative to County Finance 571 (f) Tools and implements used by inmates in the performance of labor; (g-h-i-j-k) Materials or other articles or supplies purchased for use in carrying on the work of the inmates, classified according to the nature of the work performed. (The articles included under sub-heads g to k are used up in the work performed or are transformed into finished products to be sold.) Penal institutions: The amounts here included are chiefly the amounts paid by coun" ties to other counties for maintenance of criminals pursuant to contract. 572 County Government [Part Table 58 — Penal Total Jail Jail inmates Class I $308,032 43 214,451 86 171,688 96 133,887 44 32,985 02 $18,634 38 14,756 27 45,450 39 30,599 18 5,027 49 $76,710 46 Class II 38,072 37 Class III 93,361 47 Class IV 83,466 86 Class V 23,845 11 State $861,045 71 $114,467 71 $315,456 27 ^ COUNTY 1. Erie 2. Monroe 3. Westchester. Totals . Averages .... $184,068 04 105,293 79 18.670 60 $308,032 43 102,677 47 $9,238 77 7,605 09 1,790 52 $18,634 38 6,211 46 1. Orange 2. Chautauqua. 3. Suffolk 4. Niagara. . . . 5. Ulster 6. St. Lawrence. 7. Schenectady. 8. Dutchess. . . . 9. Nassau 10. Steuben 11. Jeflferson. . . . 12. Broome 13. Oswego 14. Cayuga 15. Cattaraugus. Totals. . . Averages CLASS $38,393 73 21,436 65 16,880 08 $76,710 46 25,570 15 $111,390 30 53,781 33 23,606 00 25,674 23 CLASS 9 A IKq TIX7 $10,081 33 "i OnpiHa $7,521 23 7.235 04 11,627 80 16,363 24 Totals $214,451 86 53,612 96 $14,756 27 7,378 13 $38,072 37 Werages 12,690 79 $16,908 39 10,114 61 13.126 66 22,589 88 8,445 60 9.846 96 25.985 47 7,485 04 19,899 94 9,982 62 3,442 48 4,020 49 5,030 18 7,131 48 7.679 16 $3,360 36 3,797 63 987 45 4.852 69 1,981 23 2,551 16 17,026 08 9 00 2,304 09 2,058 33 1,779 58 CLASS $9,932 03 4,886 74 12,110 28 12,656 61 5.822 19 5,137 52 8,959 39 5,304 72 16,391 73 4.397 07 631 15 1,260 60 951 92 2,530 87 4,157'99 2,974 05 $171,688 96 11,445 93 $45,450 39 3,960 74 $93,361 47 7,173 95 IV] Tables Relative to County Finance 573 Corrective — Punishment Institutions Employ- ment of jail inmates Superin- tendent of penitentiary, office and quarters Penitentiary Penitentiary inmates Employment convicts Penal institutions $19,305 55 $18,802 64 36,312 02 $56,828 26 $108,080 68 118,778 28 $9,670 46 I $6,532 92 19,098 22 18,163 96 3,039 14 II 7 837 38 3,770 18 2,171 32 III 1,657 44 IV 1,073 28 V $29,873 65 $55,114 66 $60,598 44 $226,858 96 $11,841 78 $46,834 24 State I $19,305 55 $8,986 231 $24,614 571 $73,858 731 $9,670 46 9,816 41 32,213 69 34,221 95 $19,305 55 $18,802 64 9,401 32 $56,828 26 28,414 13 $108,080 68 54,040 34 $9,670 46 9,670 46 19,305 55 II $36,312 02 $75,078 28 43,700 00 , $4,456 97 2,075 95 $36,312 02 36,312 02 $118,778 28 59,389 14 $6,532 92 3,266 46 III $1,040 75 $2,575 25 1,430 24 28 93 3,188 90 642 18 1.738 00 1,891 68 420 28 $2,171 32 1,204 12 1,364 05 2,163 17 1,031 75 2,103 99 1,916 50 $3,770 18 2,021 57 2.174 24 $7,837 38 1 306 23 $3,770 18 3,770 18 $2,171 32 2,171 32 $19,098 22 1,736 20 574 County Government [Part Table 58 — Penal $7,555 70 9,179 30 6,573 52 6,512 52 8,212 29 7,862 48 7,628 05 4,559 76 7,250 96 5,592 66 7,157 69 1,735 17 6,435 62 6,143 94 4,642 40 3,967 05 4,356 33 7,061 01 3,969 21 3,471 34 11,343 13 2,677 31 $1,992 92 3,905 36 1,784 31 CLASS $5,562 78 2 Montgomery . 3,551 80 3,031 86 6,512 52 5 Ontario 3,333 09 1,807 36 618 08 6 00 1,581 09 1,470 43 1,477 92 3,221 76 3,794 63 6,149 95 4,553 76 9 Otsego 5,047 08 10 Rockland 4,059 73 11 Franklin 4,866 47 12 Tlplnwnrp 1,565 46 13 Fulton 1,715 55 571 77 1,234 94 3,589 94 14. Columbia 4,127 15 15 Allegany 2,875 19 16 ATtiHitjon 3,046 96 17 Livingston 1,306 59 1,459 19 1,060 09 1,486 82 3,492 34 295 33 1,555 21 18. Genesee 3,892 52 19 Chenango 2,909 12 20. Tompkins 1,123 66 21 Warren 7,078 76 22. Cortland 1,350 55 Totals $133,887 44 6,085 79 $30,599 18 1,610 48 $83,466 86 3,793 94 1 Sullivan . • • $2,566 97 8,900 44 4,899 97 $977 30 i[435'63 CLASS $1,411 59 2 Essex 8,900 44 3 Orleans 2,703 51 7 Tioga 5,561 55 2,060 85 1,997 57 1,009 38 585 23 402 15 3,075 83 8. Lewis 1,373 86 9 Schoharie . . . . 1,057 56 10 Yates 11. Putnam 5,209 41 1,351 68 436 58 548 24 36 06 33 50 3,796 20 12 Schuyler . . . . 1,123 04 13. Hamilton 403 08 Totals $32,985 02 3,665 00 $5,027 49 628 43 $23,845 11 2,649 45 ivi Tables Relative to County Finance 57i Corrective — Punishment Institutions — concluded Employ- ment of jail inmates Superin- tendent of penitentiary, office and quarters Penitentiary Penitentiary inmates Employment of convicts Penal institutions V $178 08 760 83 $1,073 28 403 06 101 76 537 86 864 97 192 58 . $1,073 28 $3,039 14 1 073 28 434 16 .... IV $1,722 14 1,757 35 $1 657 44 2,260 49 860 02 622 79 62 50 813 30 169 71 1,130 13 1,445 02 532 27 920 09 1,494 53 1,709 30 860 86 772 03 1,031 43 $1,657 44 1,657 44 $18,163 96 1,068 46 [Part IV] Tables Relative to County Finance 07 i TABLE 59 Officers in Institutions Engaged in Reformatory Work Defects in county treasurers' reports: There is no definite classification in this State of the institutions accepting minors for care and maintenance. Some institutions receive such inmates both from commitment by justices of the peace or other judicial officers and by commitment by the superintendent of poor. County treasurers are not therefore uniform in making the division between private reform schools and private orphan asylums. It will be seen that, as classified by the county treasurer, these institutions received during the fiscal year reported the following : Private reform schools, as per this table $99,172 50 Private orphan asylums, as per Table 63 553 , 897 62 Total $653,070 12 The total is accurate, the division of the amount is only approximate. 19 578 County Government [Part Table 59 — Corrective — Reformation Officers and Institutions Engaged in Reformatory Work Totals Probation officer State reform schools Private reform schools Class I $74,024 48 34,323 36 11,138 54 10,393 86 1,921 71 $14,628 02 3,623 83 3,283 86 3,609 26 701 35 $59,396 46 Cass II $2,546 95 1,969 93 2,207 75 58 50 28,152 58 Class III 5,884 75 Class IV . . . ■ 4,576 85 Class V 1,161 86 State . ... $131,801 95 $25,846 32 $6,783 13 $99,172 50 COUNTY 1. Erie 2. Monroe .... 3. Westchester, Totals. Averages. . CLASS I $69,693 99 4,059 60 270 89 $11,875 74 2,752 28 $57,818 25 1,307 32 270 89 $74,024 48 24,674 82 $14,628 02 7,314 01 $59 396 46 19,798 82 1 Onondaga CLA^ $8,092 83 5S II $1,762 13 ■■■■i;86r7o $2,200 47 346 48 $4,130 23 2 Albany 5,754 63 20,475 90 5,408 15 3 Oneida . . . • 18 614 20 4 Rensselaer Totals $34,323 36 11,441 12 $3,623 83 1,811 91 $2,546 95 1,273 47 $28,152 58 Averages 9,384 19 CLAS $294 28 235 72 300 00 ;s III $294 28 2. Chautauqua 3 Suffolk 235 72 $300 00 4 Niagara 5 Ulster 132 00 654 29 283 97 3,149 11 1,315 64 132 00 $651 29 283 97 8 Dutchess 727 49 2,421 62 9 Nassau 1,315 64 10 Steuben 697 08 1,200 00 420 00 2,456 45 436 37 1,200 00 420 00 200 00 260 71 1 "^ OiTVPcrn 2,256 -1.5 Totals $11,138 54 928 21 $3,283 86 547 31 $1,969 9o 984 9G $5,884 75 840 67 IV] Tables Relative to County Finance 579 Table 59 — Corrective — Reformation Officers and Institutions Engaged in Reformatory Work concluded COUNTY Totals Probation officer State reform schools Private reform schools 1 . Saratoga CLA $670 16 140 00 SS IV $670 16 60 00 2. Montgomery $80 00 3. Herkimer 4. Chemung 1,970 19 418 21 1,042 49 311 48 338 19 258 49 904 68 1,122 69 $620 72 226 78 418 21 6. Wayne 7. Clinton 300 00 4 80 75 45 187 50 338 66 742 49 306 68 262 74 9. Otsego 10. Rockland 70 99 566 02 12. Delaware 13. Fulton 200 00 200 00 14. Columbia 15. AUegany 16. Madison 542 85 100 00 442 85 17. Livingston 18. Genesee 2,035 99 545 43 2 035 99 545 43 20. Tompkins 21. Warren 630 70 385 00 300 00 250 00 330 70 22. Cortland 135 00 Totals $10,393 86 692 92 $3,609 26 300 77 $2,207 75 441 55 $4,576 85 508 53 Averages .... 1. Sullivan CLj^ lSS V 2. Essex $200 00 487 50 $200 00 3. Orleans $487 50 5. Greene 6. Seneca. 7 Tioga 642 64 288 32 642 64 31 72 8. Lewis 198 10 $58 50 10. Yates 11. Putnam 303 25 303 25 12. Schuyler 13. Hamilton Totals $1,921 71 384 34 $701 35 233 78 $58 50 58 50 $1 161 86 387 28 [Part IV] Tables Relative to County Finance 581 Table 60 Expenses for All Charities This table shows under general headings the amounts given in detail in Tables 60 and 61. Administration: Services and expenses of superintendent of poor or other county supervising officers of the department of charities. For items in- cluded see Table 46. 582 County Government [Part Table 60 — Expenses for Total Administration CHss I $914,036 43 632,893 30 652,688 65 691,140 04 147,800 92 $40,584 33 Class II 12,725 75 Class III 57,730 84 Class IV 33,539 76 Class V 18,474 85 State $3,038,559 34 $163,055 53 1 Erie COUNTY 3438,590 45 255,426 30 220,019 68 CLASS $26,666 08 9 Monroe 5,833 68 3 8,084 57 Totals $914,036 43 253,234 10 $40,584 33 Nv 13,528 11 1. Onondaga. 2. Albany.... 3. Oneida 4. Rensselaer. Totals. Averages $168,300 68 176,197 90 178,499 25 109,805 38 CLASS $4,534 93 1,261 15 1.676 51 5,253 IG $632,893 30 158,223 32 $12,725 75 3,231 48 1. Orange 2. Chautauqua. 3. Siiifolk 4. Niagara 5. Ulster 6. St. Lawrence. 7. Schenectady. 8. Dutchess. . . . 10. Steuben. 11. Jefferson. . . . 12. Broome 13. Oswego 14. Cayuga 15. Cattaraugus. Totals. Averages $79,673 44 48,914 31 52,677 46 35,068 15 34,620 61 22,048 27 70,431 79 51,628 44 17,908 04 28,721 31,592 94 88,007 34,177 39 37,455 88 19,761 97 $652,688 65 43,365 91 CLASS $2,153 11 30,897 40 2,794 05 1,836 24 1,500 GO 1,594 68 2,998 04 1,773 36 2,082 82 2,208 73 126 83 2,496 82 1,000 00 2.621 80 1,736 96 $57,730 84 3,848 72 IV] Tables Kelative to County Finance .83 Charitable ALL Charities Improvident poor Defooti%o poor Dependent children Soldiers and sailors Not classified $337,185 53 $238,786 65 147,224 84 124,906 43 114,320 28 14,874 08 $274,145 17 232,381 29 133,291 25 84,554 23 4,944 92 $23,334 75 17,864 04 29,492 90 37,240 77 7,835 00 222 697 38 307,207 23 395.671 50 101.672 07 $25;8i3'50 $1,364,433 71 $640,172 28 $729,316 86 $115,767 46 $25,813 50 I ][ III IV V State $172,976 08 $104,930 24 119.468 51 14,387 90 $131,085 30 40,455 21 102,604 66 $2,932 75 6,807 00 13,595 00 82,861 90 81,347 55 $337,185 53 $238,786 65 79,595 55 $274,145 17 91,381 72 $23,334 75 7,778 25 112,395 17 • $96,011 63 40,585 9S 43,209 50 42,890 21 $20,283 32 36,336 14 56,908 37 33,697 01 $42,276 55 92,784 72 74,088 31 23,231 71 $5,284 25 5,230 00 2,616 50 4,733 29 S?22,e97 38 55,674 34 $147,224 84 36,801 21 $232,381 29 58.095 32 $17,864 04 4,466 01 — Ill $42,414 76 $21,668 29 1,743 03 3,292 59 10,100 18 8,852 59 2,526 49 32,095 70 10,615 10 9,157 27 561 88 1,014 16 6,920 24 12,938 29 1,452 53 2,028 09 $10,077 28 11,851 49 13,295 67 10,671 56 6,104 49 $3,360 00 1,740 00 615 50 985 00 2,280 00 945 00 900 00 5,020 00 320 00 3,660 00 3,468 00 2,805 00 2,682 39 32,679 65 11,475 17 15 883 53 17,072 10 29,534 03 4,904 02 12,836 93 2,877 16 21 383 05 3,470 79 22 291 37 25,946 01 1,037 94 47,119 90 28 666 02 20,239 10 19,704 50 12,192 65 322 16 1,484 40 1,910 00 13,764 76 $307,207 23 $124,900 43 8,331 08 $133,291 25 11,107 60 $29,492 90 2,106 63 20 480 41 r»si County (Jovrrnment fP;irl. Table 60 — KXIMONSKS I'M It A 1,1, COUNTY Total AtlmiiUMl.iiil.i()H MimlKonicry, llt'ikimcr . . . ( 'liriiinnK . . . Oiiliuio (i. Wivvu'i 7. Cliriloii, . . , H, WnsliiuKt.on. \l Otnruo Id. l{,(.cUliuul . 11. KiMi.Klii. 12. D.l.uviur 13. ImiIImm H. ('..IiiimMm. ir>, Allcminy l(> MiidiHiiii 17 1 ,iviii4£nl(>ii IS, ( liMicRcr HI. ('l.rnniiji.. ao. 'rompKiuFi 21. Wiirtpn 22. ("ortliunl ToIiiIb. Avornn'^'' »:n 0;!.'. :'.2 47 2(10 72 4 1 U2('. 21 •/7 100 .^o iU, .'.17 .!(» Mt 1(1.'. 01 :«) 0.^2 »f. ."{7 772 4H 4 1 r.77 7H .'10 ;{77 K.''. •^\ 4;i;t ;i7 IS 4;tr. .M) '.re. 2.^ 1 2H :;(') 2.^o H.H .'!() W.!<» .^o .11; 2:t!» 2r. ;ir. ;(K0 H7 22 ,s,s,s i>;i 2H ()7N 74 22 777 40 .'{() HM) U('> 10 I7»t OS %i\\}\ 1 10 01 :ii 1 10 01 »l,7(.7 IS I.Or.7 4(1 1.2S4 O.'i I I ,S.M 0.^ l.2S(l (17 1,740 S(l 2,772 7(1 1,447 ;m 1,000 72 0(10 o:i I ..^:{.^ 00 1.4(12 II 2.(170 71 I , K27 (ir> I , KHH 70 2,0s.'-) 07 I . S77 I A 7.SI 10 I .177 S7 010 70 $;W,539 70 1,076 Q8 1. SlllllviMl 2, l]nH,^% . 'A. OiIpiihr. 4, WviHuini 5. (JrtMuio.. (1. Hnnodu. . . 7. TioKii H. I.cnvw 0. Holiolmrlo, 10. Viilnn 1 1 . riiiiuitu. . 12 HoluivliM- 1:1 lliuniiton Toliilfl. *is.;t(iy r.' I2.i:ui 1:: 27.402 (II 21,682 17 20,i;rj 4 1 17, MS 27 7.2.{(1 :t7 1S,H74 4 1 3.212 1:1 1.400 (H) $147, SOO O'.' I 1 .7S() (U> ('l,,^Hs *i .:ti I 7 ' I .000 o" 1 . 2s;i (i'» 1 1 .10 1 (l.'t.f. S22 :io 10 141 08(1 35 20 ^^^ SIR 1 .474 . S4 7 OS I\' 'Taiilkh Kki.aiivk ro (Nuiniv I*'in r>Hf» CImritable CiiAiuTiLifci condiuial .vi r.;i:i f.O •,\2 IM Id H'2 7(10 Hr. in :«u(i or. 17 7:\:\ (i:i i:i l.'tU Mfi l!(l :»r.! VH lU 21 H H7 in f.r.:i 1(7 in.u7(> r.'i H :»•.!;» •,!0 \H Mdfi M 20 2r, I 'IM 22 271 r.i 2(1 or.K (lit 21 m;»'/ 2H 21 ;nH (Wl II o:.7 (17 17 01 )n M (\ M.l r.:i «:tUA (IV 1 .'•() JH H'll iiO »7 170 :»2 22 l(W 10 2 iir. M2 120 00| 22 i:ts u:» (HI M '.» (12M m 7 II 1 \r, 1 k;i7 M 7 1 1 1 (U 1 •.!(»( I H7 IM ■U)h 11 n r,.i7 (ir, 2 .K7» 12 1 h;i7 121 1 .or.ii (ir. 1 ,017 O.'i K .2(Kl /.(I :, .:i20 07I 1 .\K'A Hr. :y 1 1 V.'.O 2H ■' . 1 1:» Hr. SS.OIH 21 2,2i:» 10 0,((I0 0(1 I ,n:io 00 i, io:t m 2H» »2 7.:«7U HO H.U:i7 72 lo.Hir* w. 1 .2(10 00 2.;»7I KM I . 1,'M, 1 1 7.200 21 2.110 12 ft, OH I 07 ;{,0(1H AH ■.;.(iir. 0(1 (Km H(i 7.'I(W> IK 1.00 00 jfH I, r.r. I 2:1 •1.227 71 »2.l7r. (HI 1 .0(17 r.o 2,772 M :»M7 (10 'J,(lHO M [\r>r, (M» ft70 1x1 n.r.M 01 1 , io:> 00 Hid 7h 1 . 2,17 7V 0:10 00 I .r,M, (III i.o.k; 7/ ;i.r.r.o 1; 1 .700 0( 2. Ill 21 I ,H/>0 (Ml I , too 0(1 000 0(1 f.70 00 »:«7.'.M0 77 1,77:1 a7 »:';.. ;in:» :,(i 12a Hi;j 50 Sir>.:ioo 0:1 1 1 . KKl 7M 21.710 2(1 11,1117 1 ft. 122 (i:» i:{.7ft;i 02 ft. IHH 00 »2(17 02 2(i0 Of. 2,0/>ft 01 7 .'107 'III »77l 1(1 40M 1 1 1K120 00 1 .Olf. 0(1 1 ,f.7(l (10 1 ,02ft (K) 1 ,01ft 00 (lyj) 00 2ftO 00 ftOO 0(1 17ft 00 1 .:joo 'I:» 1 , 2:i;t 10 ftfto 10 4H0 Ml I'l.HJO Oil i .71/. H7 1 ,(122 00 ftOO 20 220 00 .1,072 Mr. 220 00 212 00 * 101, (172 07 iO,l(i7 20 »I-I.H7I OH i,(ir>2 (17 Ul.OH 02 UHH UH #7.H;ift 00 a7o ofi ;!!;*.!!!!;;..,. I I'u ■' I'lll [Part IV] Tables Kelative to County Finance 58T TABLE 6i Defects in County Treasurers' Reports The expenditures included in this table are paid by the county treasurer upon certificates of audit by the superintendent of the poor. Until recently these certificates did not show the nature of the expenses incurred, and in a few counties this defect has not been wholly remedied. Improvident poor: This title is intended to include the support of all persons (except dependent children and soldiers and sailors) who require aid from the pubhc by reason of poverty caused in any other way than by mental or physical infirmities. Almshouse, almshouse inmates: For the items included under these titles, see description of Table 58. Outside relief: The items included under this heading are — (a) Services of overseers of the poor; (b-c-d) Extraordinary expenses for this purpose, as given by county treasurers; (e) Transportation of poor; (f) House furnishings; (g) Food supphes; (h) Clothing; (i-j) Extraordinary expenses for this purpose; (k) Physicians and medicines; (1) Burial. 588 County Government [Part Table 6i — Charitable Improvident Poor Total Almshouse Almshouse inmates Outside relief Almshouse farm Not classified Class I $337,185 53 222,697 38 307,207 23 395.671 50 101.672 07 $70,730 67 25,948 55 58,435 22 102,064 35 37,383 70 $169,603 03 176,636 37 151,145 98 166,781 88 34,445 96 $51,256 67 20,112 46 31.913 67 73,266 70 11,416 53 $17,577 39 $28,017 97 Class II Class III Class IV Class V 27,198 59 35,699 19 18,425 88 38,513 77 17,859 38 State $1,364,433 71 $294,562 49 $698,613 22 $187,966 03 $98,901 05 $84,391 12 COUNTY 1. Erie 2. Monroe 3. Westchester. Totals Averages 1. Onondaga. . . 2. Albany 3. Oneida 4. Rensselaer... Totals Averages 1. Orange 2. Chautauqua. 3. Suffolk 4. Niagara 6. Ulster 6. St. Lawrence 7. Schenectady. 8. Dutchess. . . . 9. Nassau 10. Steuben 11. Jefiferson. . . . 12. Broome 13. Oswego 14. Cayuga 15. Cattaraugus. Totals Averages $172,976 08 82,861 90 81,347 55 CL. $42,349 24 5,115 49 23,265 74 ^.SS I $81,244 63 39,535 28 48,823 12 $15,929 34 33,834 01 1,493 32 $5,434 90 4,377 12 7,765 37 <$28,017 97 $337,185 53 112,395 17 $70,730 47 23,843 49 $169,603 03 56,534 34 $51,256 67 17,085 55 $17,577 39 5,859 13 $28,017 97 28,017 97 $96,011 63: 40,585 98 43,209 56 42,890 21 $222,697 38 55,674 34 $12,567 28 13,381 27 CLASS II $83,511 33 35,460 72 30,642 28 27,022 04 $25,948 55 12,974 27 $176,636 37 44,159 09 $12,500 30 5,125 26 2,486 90 $20,112 46 6,704 15 CLASS III $42,414 76 2,682 39 32.679 65 11,475 17 15,883 53 17,072 10 29,534 03 21,383 05 3,470 79 22,291 37 25,946 01 28,666 02 20,239 10 19,704 50 13,764 76 $3,831 74 $31,947 95 $1,844 01 2,682 39 445 47 1 44 $4,791 06 6.357 79 2.404 03 205 27 3.731 92 7,431 90 4,914 46 19,292 15 6.654 93 15.678 26 8.483 24 20,588 13 6,899 00 1,150 95 9,325 24 500 00 14,401 38 6.584 24 2,414 77 1.030 37 1.514 00 439 76 2.319 84 5,540 93 9,365 25 2,530 90 3,826 57 335 16 i$8,794 67 7,425 20 6.600 76 6,229 14 2 9.480 00 5.504 60 '20.239 10 5,727 12 3,575 89 9,273 98 6,950 77 2,886 01 1,313 30 1,817 39 1,924 80 $307,207 23 20,480 41 $58,435 22 4,869 60 $151,145 98 11,626 61 $31,913 67 2.454 89 $27,198 59 3,399 82 $38,513 77 12.837 93 1 Almshouse accounts before poor orders were itemized by superintendent of poor. ' " Resolution appropriation." • Superintendent of poor and county orders. * Lodging-house maintenance, $3,044.74; inmates, $19,659.35; superintendent, $5,313.88. IV] Tables Relative to County Finance 589 Table 6i — Charitable Improvident Poor — concluded COUNTY i. Saratoga. . . . 2. Montgomery 3. Herkimer. . . 4. Chemung. . . 5. Ontario 6. Wayne 7. Clinton. ... 8. Washington. 9. Otsego 10. Rockland. . , 11. Franklin. 12. Delaware. 13. Fulton... 14. Columbia. 15. Allegany. , 16. Madison. . 17. Livingston. 18. Genesee. . . 19. Chenango. 20. Tompkins. 21. Warren. . 22. Cortland. Totals. Averages. . 1. Sullivan. . 2. Essex 3. Orleans. . 4 . Wyoming 5. Greene. . . 6. Seneca. . . 7. Tioga 8. Lewis. ... 9. Schoharie. 10. Yates.... 1 1 . Putnam . . 12. Schuyler. 13. Hamilton. Totals. Averages. . Total Almshouse Almshouse inmates Outside relief Almshouse farm Not classified $11,604 31 19,533 50 32,114 16 32.760 85 16,396 95 17,733 63 13,139 85 26,342 78 19,248 87 15,553 97 15,970 59 8,323 29 18,805 51 20,254 48 22,271 51 26,058 63 21,832 28 21,318 60 11,957 67 17,906 54 6,543 53 $395,671 50 18,841 50 CLASS IV $2,929 81 6,260 90 6,479 95 6,496 59 6,159 20 5,515 25 4,944 73 11,614 66 5,018 S3 1,341 73 2,988 47 5,207 94 3,802 91 6,893 46 7,600 85 2,663 60 5,422 73 4,479 72 4,775 58 1,467 44 $102,064 35 5,103 21 $6,377 07 9,888 83 11.254 16 10,382 11 7,170 31 8,988 55 5,661 59 13,460 57 12,528 19 2.893 91 5,269 82 9,733 71 5,343 41 7,029 28 13,029 21 14,162 81 5,576 02 6,855 07 7.768 58 3,408 68 $166,781 88 8,339 09 $1,202 76 3,383 77 12,310 53 15,882 15 3,067 44 2,640 66 2,533 53 1,267 55 16 00 9,149 41 65 00 944 98 5,876 72 3,079 60 5,428 57 2,640 88 662 61 622 88 2,230 88 260 78 $73,266 70 3.363 33 $1,094 67 2,069 52 589 17 1,685 85 2.168 92 2,918 88 5,231 44 3,380 38 2,364 99 9.657 24 3,131 50 1,406 63 $35,699 19 2,974 93 •$15,970 59 M,888 79 $17,859 38 8.929 69 CLASS V $15,396 93 11,166 78 21,740 26 11,414 74 5,422 63 13,753 92 5,188 99 14,819 95 1,745 87 1,022 00 $101,672 07 10,167 20 $14,929 15 7,004 08 1,390 43 3,511 82 5,071 89 1,080 10 4,396 23 $37,383 70 5,340 52 $100 00 9,888 68 7,566 05 5,720 12 2.906 65 8.264 46 $34,445 96 5,740 99 $843 75 2,346 01 1,910 81 1,113 57 275 26 2,159 26 1,745 87 1,022 00 $11,416 53 1,427 06 $367 78 11,166 78 4,003 75 112 25 1.848 34 926 98 $18,425 88 3.070 98 » Orders issued by superintendent of poor. * Administration, superintendent of poor. [Part IV] Tables Eelative to County Finance 591 TABLE 62 Defective Poor Defective poor: This title is intended to include all persons who require aid from the public on account of mental or physical infirmities, either of a temporary or of a permanent nature. It does not include the deaf- mutes or bhnd whose support is classed under educational. Items included under headings: For the items included under the headings of columns 2 to 4 and 6 to 8, see descriptions of Table 58. For the items included under column 5 see description of Table 46. Insane: The expenditures here included are those for the commitment of insane persons to State institutions, paid by the county treasurer upon audit of the judge or justice committing such persons. A few counties seem to be paying private institutions for the care of insane persons. Epileptics, feeble-minded: The expenditures here included are for the amounts paid State institutions for the care and support of patients. 592 County Government [Part Table 62 — Defective Total County hospital County hospital inmates Hospitals Superin- tendent tuberculosis hospital Class I $238,786 65 147,224 84 124,966 43 114,320 28 14,874 08 $4,385 49 $85,273 41 6,122 11 5,906 41 2,217 84 $60,647 56 26,387 26 12,501 22 33,157 36 4,562 49 $6,261 96 Class II 6,546 82 Class III ioo 66 1,431 14 7.247 43 5,540 74 Class IV 5,800 53 Cla'^s V State $640,172 28 $13,164 06 $99,519 77 $137,255 89 $24,150 03 COUNTY 1. Erie 2. Monroe 3. Westchester. . , Totals . Averages. . . 1. Onondaga. 2. Albany 3. Oneida. . . . 4. Rensselaer. Totals. Averages. . , $104,930 24 119.468 51 14.387 90 $39,219 44 33,086 90 12,967 07 $57,052 83 3,594 73 CLASS $4,385 49 $6,261 96 $238,786 65 79.595 55 $4,385 49 4,385 49 $85,273 41 28,424 47 $60,647 56 30,323 78 $6,261 96 6.261 96 $20,283 32 36,336 14 56,908 37 33.697 01 $6,122 111 $13,089 41 CLASS 4.418 09 8.879 76 $4,255 84 2.290 98 $147,224 84 36.801 21 $6,122 11 6.122 11 $26,387 26 8,795 75 $6,546 82 3,273 41 $21,668 29 1,743 03 3,292 59 10,100 18 8,852 59 2,526 49 32.095 70 10,615 10 9,157 27 561 88 1,014 16 6.920 24 12,938 29 1.452 53 2.028 09 CLASg $1,763 72 2. Chautauqua 3 Suffolk 1,425 00 $535 76 4,306 58 184 00 121 00 1,232 53 1,100 42 3,603 14 4. Niagara 5 L'lster $1,867 28 6 St. Lawrence 4,039 13 102 02 9. Nassau i 10 Steuben i 12 Broome 1 1,300 00 14. Cayuga 1 $100 00 394 20 1,023 59 950 66 Totals ! Average.s ] I $124,966 43 8,331 08 $100 00 100 00 $5,906 41 2,953 20 $12,501 22 1,389 02 $5,540 74 1,108 14 IV] Tables Relative to County Finance 593 Charitable Poor Tubercu- losis hospital Tubercu- losis hospital inmates Tubercu- losis hospital farm Insane Epileptics Feeble- minded Not classified $20,396 13 ai,349 20 33.342 06 19,798 85 446 31 $45,094 92 57,197 84 43,128 21 31,678 21 60 00 $3,906 07 $9,103 39 9,781 80 11,287 98 15.024 59 1,851 85 $2,639 49 1,657 90 8,116 89 1,989 90 366 00 $1,078 23 8,181 91 3,819 38 3.221 86 340 00 I II 29 71 $1,193 83 III IV V $105,332 55 $177,159 18 $3,935 78 $47,049 61 $14,770 18 $16,641 38 $1,193 83 State $7,460 40 1,362 84 280 15 $1,197 57 799 47 642 45 $20,396 13 $45,094 92 $3,906 07 $580 66 498 23 $20,396 13 20,396 13 $45,094 92 45,094 92 $3,906 07 3,906 07 $9,103 39 3,034 46 $2,639 49 879 83 $1,078 23 539 11 $511 80 556 07 285 93 304 10 $560 00 6,083 91 1,358 00 180 00 $24,860 75 17,958 84 14,378 25 $4,835 41 1,570 03 3,376 36 $27,061 64 4 287 56 $31,349 20 15 674 60 $57,197 84 19,065 94 $9,781 80 3,360 60 $1,657 90 414 47 $8,181 91 2,045 47 III $8,108 50 $9,307 32 $29 71 $1,110 38 35 95 129 28 521 20 535 00 897 00 535 06 $1,348 66 162 52 2,572 43 2,595 12 133 59 214 66 227 35 243 20 $119 56 55 12 810 00 c 000 00 100 00 1,410 70 524 00 $1,193 83 5,940 91 18,608 00 8,747 48 5,554 13 361 88 146 41 200 00 320 00 180 00 547 75 274 83 345 64 747 26 54 50 6.465 41 11 292 65 111 07 100 00 $33,342 06 8,335 51 $43,128 21 10,782 05 $29 71 29 71 $11,287 98 868 30 $8,116 89 735 17 $3,819 38 381 93 $1,193 83 1,193 83 594 County Government [Part Table 62 — Defective COUNTY Total County hospital County hospital inmates Hospitals Superin- tendent tuberculosis hospital 1. Saratoga $7,170 32 22,468 16 2.115 82 120 00 22,138 93 641 50 2,628 66 7,411 15 1,837 54 7,111 61 1,296 87 $1,296 26 $831 84 $241 00 702 55 379 65 CLASS 2. Montgomery $1 785 82 3. Herkimer 4. Chemung 5. Ontario 5,249 69 1 100 40 6. Wayne 7. Clinton 1,193 21 6.259 85 8. Washington 9. Otsego 64 18 70 70 986 00 10. Rockland 6.319 00 861 96 11. Franklin 12. Delaware 13. Fulton 13,405 44 5,547 65 2,879 12 837 98 1,124 35 1,056 65 1,017 05 8,266 56 3,320 07 1,924 85 1 468 38 14. Columbia 4,968 33 1,655 52 343 69 343 00 1,056 65 114 40 15. Allegany 16. Madison 17. Livingston 18. Genesee 19. Chenango 20. Tompkins 1 445 93 21. Warren 2,304 86 1.164 00 22. Cortland 400 00 Totals $114,320 28 5,443 85 $1,431 14 477 04 $2,217 84 739 28 $33,157 36 822 33 $5,800 53 1,450 13 Averages 1. Sullivan $267 02 269 65 2,955 61 $45 45 CLASS 2. Essex 3. Orleans 2,740 31 4. Wyoming 5. Greene 7,297 43 $7,247 43 6. Seneca 7. Tioga 1,390 43 1.233 49 550 19 1,315 23 322 00 8. Lewis 9. Schoharie 10. Yates 11. Putnam 590 26 220 00 139 50 12. Schuyler 13. Hamilton Totals $14,874 08 1,652 67 $7,247 43 7,247 43 $4,562 49 912 45 Averages IV] Tables Kelative to County Finance 595 Charitable Poor — concluded Tubercu- losis hospital Tubercu- losis hospital inmates Tubercu- losis hospital farm Insane Epileptics Feeble- minded Not classified $681 00 6,579 20 $3,911 43 2,119 95 1,561 72 120 00 470 65 494 92 635 85 233 40 545 10 400 95 295 85 $208 79 177 93 96 54 $16,982 ii $120 00 60 34 17 57 6,641 12 8,358 72 138 35 106 58 70 31 82 45 42 26 175 54 119 06 180 00 40 00 729 29 835 45 200 00 145 42 20 00 3,863 62 7,321 49 534 47 184 22 413 75 337 17 645 49 157 48 88 74 222 75 77 12 75 86 60 00 306 36 225 00 80 00 60 00 362 10 812 51 51 10 915 21 340 85 50 14 100 00 40 00 1 654 24 5,015 29 100 00 20 00 $19,798 85 2,828 40 $31,678 21 7,919 55 $15,024 59 751 22 $1,989 90 117 05 $3,221 86 189 52 j V $20 00 $61 571 $140 00 269 65 163 00 52 30 150 00 75 20 356 95 295 00 $446 31 28 23 175 19 80 00 80 00 $60 00 302 05 220 00 48 71 40 00 t,$446 31 ^ 446 31 $60 00 60 00 $1,851 85 205 76 $366 00 73 20 $340 00 85 00 ■' b-ri [Part IV] Tables Relative to County Finance 597 TABLE 63 Expenditures for Dependent Children County agent for placing dependent children: The expenditures here included are in some instances for the services and expenses of an assistant to the superintendent of poor or for a special county officer appointed (authority questionable) for this purpose. In most counties, however, the amount represents the payment to a society as a contribution toward the services and expenses of a person employed by such society for supervision of charities relative to children. County orphanage, county orphanage inmates: For the items included under these titles see description of Table 58. Municipal orphan asylums: The items here included are amounts paid city orphan asylums for the care and support of ciiildren. Usually the amount is fixed by contract at a per diem or per week charge. Private orphan asylums: For the defects in county treasurers' reports relative to the division of the expenditures to institutions caring for children, either as private reform schools or private orphan asylums, see description of Table 58. The amounts here included are for payments to such institutions, usually at a fixed rate per day, week, month or year. Orphans in families: The amounts here included are amounts paid for the care of dependent children elsewhere than in institutions. 598 County Government [Part Table 63 — Charitable Dependent Children Clas3 I Class II Class III Class IV Class V State COUNTY 1. Erie 2. Monroe. . . . 3. Westchester Totals Averages Totals $274,145 17 232,381 29 133,291 25 84,554 23 4,944 92 $729,316 County agent for placing dependent children County orphanage $40,612 96 4,674 10 8.153 34 5,483 13 $579 43 $58,923 53 620 50 201 10 $1,401 03 County orphanage inmates $2,048 40 2,803 04 6,184 98 54 83 $11,091 25 Municipal orphan asylums $24,704 81 34,461 73 13.541 32 9,296 97 2,832 02 $84,836 85 Private orphan asylums $179,134 20 193,245 46 100,267 91 59,377 98 1,872 07 $533,897 62 Orphans in families $27,065 37 7,905 14 4,010 07 186 00 $39,166 58 $131,085 30 $8,659 84 . 40,455 21i 29,381 Olj 102,604 66, 2,572 11 . CLASS I $21,710 72 $2,994 09 $73,849 70 $26,865 4 $579 43 $2,048 40 5,452 28 99,832 22 200 33 $274,145 17 $40,612 96 91,381 721 13,537 65 $579 43 579 43 $2,048 40 2,048 40 $24,704 81 12,350 40 $179,134 20 59,711 40 $27,065 37 13,532 68 $42,276 55 SI. 809 36 CLASS ] I $34,461 731 S6.005 46 2. Albany 92,784 72 74,088 31 23,231 71 92,784 72 71,223 57 23,231 71 3. Oneida 2,864 74 4. Rensselaer Totals $232,381 29 58,095 32 $4,674 10 2,3,37 05 $34,461 73 34,461 73 $193,245 46 48,311 36 Averages 1. Orange . ... $10,077 28 11,851 49 13,295 67 10,671 56 6,104 49 $1,225 00 1,150 00 CLASS I $520 50 II $2,803 04 $5,528 74 10,701 49 13,195 67 4,870 17 5,204 49 3. Suffolk 100 00 4. Niagara 900 00 900 00 $4,859 39 $42 00 5. Ulster 6. St. Lawrence 4,904 02 12,836 93 2,877 16 1,678 80 2,299 54 634 86 5,169 91 2,877 16 1,014 39 i,575 97 8. Dutchess 5,367 48 10. Steuben 11. Jefferson 1,037 94 47,119 90 1,037 94 46,200 21 12. Broome 919 69 13. Oswego 14. Cayuga 12,192 65 322 16 12,i92 65 322 16 15. Cattaraugus Totals $133,291 25 11,107 60 $8,153 34 1,358 89 $620 50 310 25 $2,803 04 2,803 04 $13,541 32 3,385 33 $100,267 91 10,026 79 $7,905 14 1,976 28 IV] Tables Relative to County Finance 599 Table 63 — Charitable Dependent Children — concluded COUNTY Tot-A\i County agent for placing dependent children County orphanage County orphanage inmates Municipal orphan asylums Private orphan asylums $8,018 21 2,243 10 6,640 06 1,530 00 4,103 93 284 92 7,379 80 8,937 72 10,845 12 1,260 90 2,374 88 CLASS r V $8,012 21 $6 00 2. Montgomery. $474 88 853 29 1,530 00 1,719 35 5,309 54 48 87 477 23 4. Chemung $130 35 3,973 58 284 92 6. Wayne 7. Clinton 7,379 80 916 66 8,021 06 10,845 12 52 60 2,374 88 9. Otsego 10. Rockland . . . 1,208 30 11. Franklin 12 Delaware 13. Fulton. . . i,525 41 7,290 21 2,419 12 5,081 97 3,968 58 1,525 41 5,986 10 1,869 62 $1,304 11 15. Allegany 549 50 $201 10 4,880 87 3,509 58 459 00 18. Genesee 19. Chenango. . . . 20. Tompkins 21. Warren 2,015 96 668 86 7,465 48 500 00 2,6i5 96 88 22 3,789 83 580 64 1,206 18 2,469 47 22. Cortland 500 00 Totals Averages $84,554 23 4,227 71 $5,483 13 913 85 $201 10 201 10 $6,184 98 3,092 49 $9,296 97 2,324 24 $59,377 98 3,711 12 $4,010 07 668 34 1. Sullivan $711 46 CLASS \ T $771 46 2. Essex 3. Orleans 408 11 408 11 4 W^yoming 6. Seneca 7 Tioga 8. Lewis 480 50 480 50 9 Schoharie 10. Yates 11. Putnam 3,072 85 $54 83 $2,832 02 $186 00 12 Schuyler 13. Hamilton 212 00 212 00 Totals $4,944 92 988 98 $54 83 54 83 $2,832 02 2,832 02 $1,872 07 468 01 $186 00 186 00 [Part IV] Tabl7<]s Kelative to County Finance 601 Table 64 Expenses for Soldiers and Sailors The amounts included under this title are for expenditures incurred pursuant to the Poor Law, for dependent soldiers and sailors. C^02 County Goveknjmets^t [Part Table 64 — Charitable Soldiers and Sailors Total Soldiers' relief Soldiers' burials Soldiers' headstones Class I $23,334 75 17,864 04 29,492 90 37,240 77 7,835 00 $10,425 00 2, 100 00 13,237 77 $10,576 00 15,414 79 24,522 40 20,427 50 6,880 00 $2,333 75 Class II 2,449 25 Class III 2,870 50 Class IV 3,575 50 Class V 955 00 State $115,767 46 $25,762 77 $77,820 69 $12,184 00 COUNTY 1. Erie 2. Monroe 3. Westchester .... Totals. Averages. . . . CLA $2,932 75 6.807 00 13,595 00 SS I $75 00 S2.384 00 5,442 00 2,750 00 $473 75 1 . 365 00 10,350 00 495 00 $23,334 75 7,778 25 S10,425 00 5,212 50 $10,576 00 3,525 33 $2,333 75 777 58 CLASS II 1. Onondaga. 2. Albany. . . 3. Oneida 4. Rensselaer. Totals. Averages. . . . $5,284 25 5.230 00 2,616 50 4,733 29 $4,700 00 4.210 00 2,071 50 4,433 29 $584 25 1.020 00 545 00 300 00 $17,864 04 4,466 01 $15,414 79 3,853 69 $2,449 25 612 31 CLAe $3,360 00 1,740 00 615 50 985 00 2,280 00 945 00 900 00 5,020 00 320 00 3,660 00 3,468 00 2,805 00 5S III $2,700 00 1,440 00 420 00 850 00 2,280 00 945 00 850 00 3,470 00 275 00 3,330 00 3,168 00 2.600 00 $660 00 300 00 3 Suffolk 195 50 135 00 5. Ulster 6 St Lawrence 50 00 8 Dutchess $1,550 00 45 00 10. Steuben 330 00 300 00 12. Broome 100 00 105 00 13 Oswego 14. Cayuga 1,484 40 1,910 00 450 00 644 40 1,550 00 390 00 15 Cattaraugus 360 00 Totals $29,492 90 2,106 63 $2,100 00 700 00 $24,522 40 1,751 60 $2,870 50 260 95 IV] Tables Relative to County Finance 603 Table 64 — Charitable Soldiers and Sailors — concluded county 1. Saratoga. . . . 2. Montgomery. 3. Herkimer. . . 4. Chemung. . . 5. Ontario 6. Wayne 7. Clinton .... 8. Washington. 9. Otsego 10. Rockland. . . 11. Franklin. . 12. Delaware.. 13. Fulton 14. Columbia. 15. Allegany. . 16. Madison. . 17. Livingston. 18. Genesee. . . 19. Chenango. 20. Tompkins. 21. Warren. . 22. Cortland. Totals. Averages. . . . Total Soldiers' relief Soldiers' burials Soldiers' headstones CLASS IV $2,475 00 1,067 50 2,772 14 387 00 4,689 54 555 00 570 00 5,511 00 1,105 00 846 75 1,237 72 930 00 1,535 00 1,936 75 3,559 13 1,709 00 2,144 24 1,850 00 1,100 00 690 00 570 00 $37,240 77 1,773 37 $100 00 200 00 1,502 14 3,229 54 3.559 00 197 72 25 06 2,695 13 1,' 704 '24 25 00 $2,150 00 837 50 1,150 00 1,250 00 420 00 495 00 1,712 00 880 00 680 00 875 00 885 00 1,150 00 1,750 00 804 00 1,379 00 350 00 1,550 00 950 00 630 00 530 00 $20,427 50 1,021 37 $225 00 30 00 120 00 387 00 210 00 135 00 75 00 240 00 225 00 166 75 165 00 45 00 360 00 186 75 60 00 330 00 90 00 300 00 150 00 60 00 15 00 $3,575 50 170 26 1 . Sullivan CLA $620 00 SS V $455 00 $165 00 2. Essex 3. Orleans 1,015 00 775 00 240 00 5. Greene 1,570 00 1,570 00 6. Seneca 7 Tioga 1,925 00 1,045 00 675 00 1,700 00 850 00 630 00 225 00 8. Lewis 195 00 9. Schoharie 45 00 10. Yates 11. Putnam 250 00 560 00 175 00 250 00 500 00 150 00 12 Schuyler 60 00 13. Hamilton 25 00 Totals S7,835 00 870 55 $6,880 00 764 44 $955 00 Averao'es 136 42 [Part IV] Tables Relative to County Finance 605 TABLE 65 Expenses for Highway Maintenance Superintendent of highways: For the items included under this title see description of Table 46- County line bridges: The expenditures included under this heading are for the shares of the counties in the maintenance of bridges over streams forming boundary lines between counties. County road maintenance: The expenditures here included are for the repair and improvement of county roads (see Highway Law, section 108). Payments are made upon audit of the board of supervisors. State and county highways: The amounts here included are paid upon drafts from the State Highway Department for the repair and improvement of State and county highways from the funds indicated. In a number of counties the report of the county treasurer does not show the funds from which such payments were made. Where the reports are so defective, the amount has been entered under not classified. The following shows the total cost of the maintenance of such highways : From State funds $2,632,935 80 From town funds 177,692 03 From village funds 45,643 22 Not classified 731 ,465 61 $3,587,736 66 Indian reservation highways: The amount paid upon drafts of the Highway Department from State funds deposited with the county treasurer. 606 County Government [Part Table 65 — Total Class I Class II Class III Class IV Class V State COUNTY 1. Erie 2. Monroe 3. Westchester . . . , Totals Averages 1. Onondaga 2. Albany 3. Oneida 4. Rensselaer Totals Averages 1. Orange 2. Chautauqua. . . 3. Siiffolk 4. Niagara 5. Ulster 6. St. Lawrence. . . 7. Schenectady. . . 8. Dutchess , 9. Nassau 10. Steuben 11. Jefiferson 12. Broome 13. Oswego 14. Cayuga 15. Cattaraugus. . . . Totals Averages 1 From State, town and village funds. 2 Town and villages. $631,495 15 767,165 50 1,940.670 60 1,220.411 50 264.581 55 $4,824,324 30 Administrative. Superin- tendent of highways $30,665 76 45,871 27 40,585 75 46,310 97 18,038 88 $181,472 63 $317,599 93 153,568 73 160,326 49 $631,495 15 210,498 38 $252,727 39 240,125 10 155,323 10 118,989 91 $767,165 50 191,791 37 County line bridges $3,371 41 86.339 31 16.717 13 48.340 21 1,099 32 $155,867 38 County road maintenance $13,671 551 9.785 14 7,209 07 $30,665 76 10,221 92 $55,970 14 33.247 13 707,733 71 48,970 33 2.850 22 $848,771 53 CLAS^ $56 41 $49,153 6'^ 6,816 45 3.315 00 $3,371 41 1,135 70 $55,970 14 27,985 07 CLASS $32,446 94 3,334 77 6,609 06 3.480 50 $79,170 63 7;i68'68 $6,886 89 26.360 24 $45,871 27 11,467 81 $86,339 31 43,169 65 $33,247 13 16,623 56 $185,868 051 12,929 80! 73,408 661 55,034 48 108,463 63 104,012 06 92,815 00 86,639 74 764,345 22 71,272 53 161,262 Oil 77,450 741 57,735 18; '60,192 49 29,241 01 ; $3,033 33 ( 1.715 78 3.247 38 2,253 31 4,645 01 3,170 65 2.017 72 3.185 98 2.172 64 2,828 22 3.459 72 2.052 07 2,910 92 2,122 58 1,769 44 $7,021 62 CLASS 1.076 51 762 53 $25 00 929 24 6.490 66 707,708 71 43 12 393 45 3$1.940.670 60, 129.378 04 $40,585 75 2,705 71 $16,717 13 2,388 17 $707,733 71 353,866 85 IV] Tables Relative to County Finance 60Y Highway Maintenance State and Cou VTY Highways Indian reservation highways Total maintenance From State funds 08 99 35 96 42 From town funds From village funds Not classified $472,012 229,796 917,177 811,805 202,143 $24,697 29 7,628 71 48,423 82 78,120 35 18,821 86 $38,201 40 578 37 2,012 12 4,344 26 507 07 $293 58 358,581 53 191,014 42 160,455 30 21,120 78 $6,283 49 5,122 19 17,007 30 22,064 12 $600,829 39 721,294 23 1,900,085 85 1,174,100 53 246,542 67 $2,632,935 80 $177,692 03 $45,643 22 $731,465 61 $50,477 10 $4,642,852 67 $210,428 87 $37,712 34 112 00 377 06 i$293 58 $6,283 49 $303,928 38 143,783 59 153,117 42 124,386 35 $12,468 79 12,228 50 137,196 86 $472,012 08 157,334 02 $24,697 29 12,348 64 $38,201 40 12,733 80 1 $293 58 1 293 58 $6,283 49 6,283 49 $600,829 39 200,276 46 $120,893 66 $7,628 71 $578 37 $5,122 19 $220,280 45 1 $210,430 09 1 141,545 36 2 6,606 08 236,790 33 148,714 04 108,903 33 115 509 41 $229,796 99 114,898 49 $7,628 71 7,628 71 $578 37 578 37 $358,581 53 119,527 17 $5,122 19 5,122 19 $721,294 23 180,323 55 III $165,829 89 $9,983 21 777 90 3,046 18 3,189 62 6,354 84 $182,834 72 11,214 02 70,161 28 52,781 17 103,818 62 100,841 41 90,797 28 83.453 76 762,172 58 68,444 31 157,802 29 75,397 67 54,824 26 58,070 91 27.471 57 10,265 22 65 878 34 $119 50 160 25 $51 40 44,110 22 5,481 33 96 227 25 449 00 94,305 68 2 $6,535 73 89,868 04 73 645 84 9,370 50 2.446 16 437 42 45,527 05 2 68,444 31 2 10,562 79 147 239 50 70,717 23 4,680 44 4.627 90 3.947 07 49,517 41 678 95 167 00 53,913 72 2 15.603 55 11,474 57 $917,177 35 76,431 44 $48,423 82 4,842 38 $2,012 12 335 35 $191,014 42 38,202 88 $17,007 30 5,668 93 $1,900,085 85 126,672 39 » Error of $1.00 in footing of treasurer's report, Cayuga county. 608 County Government [Part Table 65 — Highway Total Administrative Superin- tendent of highways County line bridges County road maintenance 1 Saratoga $131,886 36 67,014 47 124,096 21 41,946 92 47,705 53 26,958 96 65,393 93 31,461 41 78,569 65 72,704 52 86,903 44 23,810 85 62,326 65 47,018 13 31,578 80 16,897 83 27,028 18 28,890 46 73,040 31 54,808 61 46,557 62 33,812 66 $4,516 33 2,104 40 1,672 36 1,475 81 1.983 22 2,019 55 2,000 00 1,950 97 2,131 64 2,112 47 2,269 73 2,375 00 1,671 76 3,697 45 2,015 22 2,780 44 1,790 59 1,210 72 1,293 88 1,625 70 1.984 48 1.629 25 $33,616 41 344 20 3,345 78 152 31 CLASS 3 Herkimer 4 Chemung 5 Ontario ■ 6 Wayne 7 Clinton 6,751 40 478 58 9 Otsego 10 Rockland $30 587 13 11 Franklin 17 141 80 425 44 5 49 13 Fulton 15 Allegany 16 89 223 11 17 Livingston 205 40 19 Chenango 130 60 20 Tompkins . .... 36 00 21 Warren 2,850 00 1 , 000 00 22. Cortland Totals . . $1,220,411 50 $46,310 97 $48,340 21 $48 970 33 CLASS $33,622 14 30,296 76 46,364 54 $2,362 99 1,700 00 2,040 26 $850 15 $1,240 22 2 Essex 3. Orleans 4. Wyoming 5. Greene 31.588 72 1,600 00 6. Seneca 7. Tioga 23,548 44 24,803 86 10,799 96 1,369 44 2,963 33 1,748 40 88 33 8. Lewis 9 Schoharie . 160 84 10. Yates 11. Putnam 23,949 98 6,898 65 32,708 50 1,219 20 939 26 2,096 00 1 610 00 12. Schuyler 13. Hamilton Totals $264,581 55 $18,038 88 $1,099 32 $2,850 22 Averages 1 From State, town and village funds 2 Chasm road repairs. IV] Tables Eelative to County Finance 609 Maintenance — concluded State and County Highways From State funds From town funds From village funds Not classified Indian reservation highways Total maintenance IV $89,435 97 $4,308 65 $9 00 $127,370 03 64,910 07 122,423 85 40,471 11 45,722 31 24,939 41 63,393 93 29,510 44 76,438 01 70,592 05 84,633 71 21,435 85 60,654 89 43,320 68 29,563 58 14,117 39 25,237 59 27,679 74 71,746 43 53.182 91 44,573 14 32.183 41 1 $64,565 87 lis 294 32 4,438 54 2,597 13 7,800 44 1,862 56 6,997 55 1,345 21 304 00 37 417 67 37 921 87 23 076 85 56 162 38 234 00 122,759 04 71 621 03 3,695 29 15,889 47 3,609 11 2 846 92 643 11 926 95 74 20 9';ix no 23 188 50 45,343 97 17 929 49 2 5,599 89 $12,864 74 160,649 40 38,955 92 26 789 08 4,364 76 1,394 90 1,765 48 3,699 74 1 463 25 1,362 71 12 128 80 21 332 45 15 229 94 3 3,149 88 7,836 67 66 187 33 4,934 13 494 37 49 415 69 13,731 22 37 112 26 3,531 46 2,920 97 79 42 29 262 44 1811,805 96 $78,120 35 $4,344 26 $160,455 30 $22,064 12 $1,174,100 53 ■—^^^^^ : 1 $26,268 78 22 847 97 $2,900 00 5,554 48 2,432 90 $31,259 15 28,596 76 44,324 28 1 $194 31 2 41,891 38 3 4 25,964 89 4,023 83 29,988 72 5 6 20 640 67 1,450 00 1,416 72 22,i79 i)b 21,840 53 9,051 56 7 20,192 81 231 00 8 8,890 72 9 10 1 $21,120 78 22,730 78 5,959 39 30,612 50 11 4 925 00 952 63 91 30 81 76 12 30,521 20 1 13 $202,143 42 $18,821 86 $507 07 $21,120 78 $246,542 67 * " County highway expenditures." * From town and village funds. 20 610 CouxTY GovEENMENT [Part TABLE 66 Cost of County Debt Service In preceding tables payments by the county upon outstanding debts in the nature of interest have been included with other items as follows : Interest on temporary tax loans or refunding bonds under the title Administrative (Table 48) ; Interest on building bonds as a part of the cost of construction of buildings (see Table 28) ; Interest on highway bonds as a part of the cost of construction of highways (see Table 29) . Such pa^inents are here given in connection with the payments of principal to show the total cost of the debt service for the year. PajTuents on temporary loans are not here included for the reason that such loans must be paid from — (a) Taxes already levied (temporary tax loans) ; (b) The proceeds of bonds issued (temporary highway loans). In seme counties unauthorized temporary loans have been issued, but such loans will be paid either by future tax levies or by future bond issues. The total amount paid on indebtedness is shown in Table 33. Percentages: The percentage of the pa^^ments on principal of bonded debt, interest on all loans and the percentage of the expenditures for debt service to the total expenditures for governmental purposes is shown. Payment of the county debt: In order to show the portion of the county debt at the beginning of the year, which was paid during the year, computations are made, as shown in the second summary table, to show the bonded debt at the beginning of the year. The amount paid on such debt is divided by the amount so shown to show the percentage of such outstanding debt at the beginning of the year paid during the year. IV] Tables Eelative to County Finance 611 Comments: It will be seen that the payments of the year average about one- twentieth of the debt outstanding, indicating that the full amount of the outstanding debt matures and becomes payable within about twenty years. For obligations incurred during the current year see Table 32. 612 County Goveexment [Part Table 66 — The Cost of Payments on Bonded Debt and all Total expenditures for governmental purposes i Prixcipal of Bonds Paid Refunding and revenue bonds - Building bonds Highway bonds 2 Total 2 Class I .... $7,332,910 72 5,515,400 46 8,256,937 85 5,632,613 93 1,743,908 96 $93,983 77 94,2.50 00 47,229 52 51,508 65 6,000 00 $115,000 00 82,000 00 97,500 00 46,000 00 31,000 00 .$29,730 00 72,500 00 69,000 00 122,271 19 38,938 48 $238,713 77 Class II 248,750 00 Class III 213,729 52 Class IV . . 219,779 84 Class V 103,757 02 Ptate $28,481,831 92 $292,971 94 $371,500 00 $332,439 67 $996,911 61 1 From Table 41. 2 From Table 33. 3 From Table 48. Includes $1,763.99 expenses of bond i.ssues in first three classes. The Payment of the Total outstanding bonds at end of year i 1 Payments on bonded debt during year {add) 2 Class I 84,378,886 51 5,029,000 00 6,272,281 29 3,097,557 38 1,199,420 80 $238,713 77 Class II 248,750 00 Class III 213,729 52 Class IV 219,779 84 Class V 75,938 48 State $19,977,145 98 $996,911 61 1 From Table 36. 2 From Table 33. 3 Addition of columns 1 and 2. 1 From Table 32. IV] Tables Relative to County Finance 613 County Debt Service Payments on Interest During 1914 Percentage of total expendi- ture % 3.25 4.51 2.59 3.92 5.95 3.50 LN'TEItESi Adminis- trative interest ' $45,269 11 63,628 55 39,014 32 24,677 73 11,662 19 $184,261 90 Building interest * §213,795 79 101,030 00 80,455 21 32,708 15 20,263 69 $448,252 84 Highway interest ^ $84,090 90 48,638 18 153,098 93 107,741 12 23,755 75 Total $343,155 80 213,296 73 272,568 46 165,127 00 55,681 63 .$417,324 88 $1,049,839 62 Percent- age of total ex- penditure % 4.68 3.87 3.30 2.93 3.19 3.68 I^ercent- age of total debt service to total expendi- ture 7.93 8.38 6.85 9.14 7.18 I II III IV V i From Table 28. 5 From Table 29. County Bonded Debt Total bonded debt at beginning of year and bonds issued during year 3 New bonds issued during year {deduct) < Outstanding ^„fS*- Per- centage of debt paid ^ Period required to extinguish debt at rate of payment shown Cyears) $4,617,600 28 5,277,750 00 6,486.010 81 3,317,337 22 1,275,359 28 $635,3.52 06 473,750 00 622,000 00 182,495 00 159,165 34 1 $3,982,248 22' $238,713 77 4,804,000 00 ! 248,750 00 5,864,010 81 213,729 52 3,134,842 22, 219,779 84 1,116,193 94 75,938 48 % 5.99 5.18 3.64 7.01 6.83 16.69 19.29 27.47 14.12 14.64 I II III IV V $20,974,057 59 $2,072,762 40 $18,901,295 19 $996,911 61 5.27 18.97 * Column 3 less column 4. 6 Repeated from column 2. ' Column 6 divided by column 5. 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