Accounting, terms used in, 15; importance
of summaries, 28; uniform system for wa-
ter-supply enterprises, 511.
Accounts, of proprietors and trustees, 11; of
governments, general and departmental,
11; modern administrative uses of, 12; dif-
ferences in general governmental, 12; new
systems in American cities, 13; comparable
statistics, how secured, 13; need for uni-
formity and for correct methods in con-
ducting municipal business, 14; definition
of terms used, 15; summaries in, 28-35; for
water-supply enterprises, 511, 519, 529,
530, 534, 536.
Advances, use of term in accounting, 17.
Almshouses, scope of census inquiry con-
cerning, 124; total number of, 494; aver-
age number of inmates during year, 494.
Ambulances, number used by police depart-
ment, 101, 407.
Appropriations, for police department, 101,
407; for fire department, 112, 434; for
health department, 446; for playgrounds,
503.
Arc lights, average number to 100 miles of
streets, 492.
Armories, payments of Massachusetts cities
to state on account of, 55; value of, in
specified cities, 85.
Arrests, classified by offense, 101, 410; total
in specified cities showing decreases, 102;
for specified offenses per 10,000 inhabitants
and per policeman, 103, 416; in cities of
specified size, by states, 104; of females,
classified by offense, 104, 419; by princi-
pal classes of offenses, for groups of cities,
105; of children, classified by offense, 105,
Art galleries and museums, payments for ex-
penses, 209; receipts for services, 267. See
also Libraries, art galleries, and museums.
Ashes, collection and disposal of, 114-119,
452.
Asphalt and asphalt block, area and length
of streets paved with, 464, 465.
Assault, definition, 102; per cent of all ar-
rests of females made for, for groups of cities,
105; total arrests for, 410; arrests of females
for, 419; of children, 422.
Assessed valuation, use of term, 78; of prop-
erty subject to general property taxes, 79;
subject to special property taxes, 81; of
bank stock and mortgages, in New York
cities, 81; basis of assessment and taxes
levied, 330; per capita, 331.
Assessment, special, 25, 78; reported basis in
practice, 78, 330; of revenues, 178.
Asset accounts, definition, 17; use for water-
supply enterprises, 521.
Assets, definition, 15; classification of, 16;
fixed assets, 17.
Asylums and almshouses, value of land,
buildings, and equipment, 337.
Attorneys, prosecuting, payments for ex-
penses, 179.
Auditor or comptroller, payments for ex-
penses, 178.
Automobiles, introduction into equipment
of fire department, 114; number used in
police department, 407; in fire depart-
ment, 441.
Bacterial limit, in milk and dairy products,
Baker, Moses N., chapter on supervision of
city milk supplies, 36.
Balance sheet accounts, definition, 511;
technical terms used, 511; tentative list
for water-supply enterprises, 519; instruc-
tions for preparation of balance sheets for
water-supply enterprises, 532.
Bank stock, taxes in Massachusetts cities
levied on, 62; in New York cities, 63, 81.
Baths and bathing beaches, value, 85; num-
ber and attendance, 126, 505; payments
for expenses of, 215; receipts for services,
267.
Beneficiaries, interests of, reserved and un-
reserved, 21.
Bicycles, number belonging to police de-
partment, 407.
Bills receivable, use of term in accounting,
Bituminous macadam, area and length of
streets paved with, 464, 465.
Bonds, use of term, 19.
Books, number in specified public libraries,
496; number issued for use outside the
library, 496; number issued from children's
department, 496.
Books and pamphlets, payments of specified
public libraries for, 497.
Bottlers, number selling intoxicating liquors,
429; annual license rate paid, 429.
Brewers and distillers, number, 429; annual
license rate paid, 429.
Brick, area and length of streets paved with,
464, 465.
Bridges, toll, payments for expenses of, 56;
payments for outlays for, 59; revenue re-
ceipts from, 70; value, 84.
Bridges other than toll, payments for ex-
penses of, 196; receipts for, 266; value of
improvements, 342.
Budgetary expenditures, summaries of, 33.
Building permits, number issued for new
buildings, with proposed expenditures,
126, 507; for repairs, extensions, etc., 507.
Buildings, city, payments for expenses, 179;
funded debt and special assessment loans
issued for, 308; value of property, 337;
number for fire apparatus, 440; of specified
public libraries, cost, 497.
Burglary, number of arrests for, 410; females
arrested for, 419; arrests of children for, 422.
Business licenses, proportion of receipts
from general revenues obtained from, in
cities of specified states, 60; variations in
proportion, 61; kinds, 63; receipts from,
251.
Business taxes, definition, 24. See also
Special property and business taxes.
Cash balances, use of term, 17; on hand at
beginning of year, 134, 159; at close of
year, 134, 159; of public trust funds for
nonmunicipal uses, 289; for municipal
uses, 290; of investment funds, 294; of
sinking funds, 296.
Celebrations, entertainments, etc., pay-
ments for expenses, 215; receipts for serv-
ices, 267.
Cemeteries and crematories, payments for
expenses, 223; payments for outlays, 241;
revenue receipts from, 279; value of land,
buildings, and equipment, 336.
Charges, use of term, 66; departmental re-
ceipts from, 260; receipts of public service
enterprises from, 278.
Charities and corrections, payments for ex-
penses, 197, 353; for outlays, 240; receipts
for services, 267; per capita payments for
expenses of, 353; ratio of payments for ex-
penses of, to total payments for general
and special service expenses, 360.
Chastity, offenses against, per cent of all
arrests of females made for, for groups of
cities, 105; total arrests for, 410; arrests of
females for, 419; of children, 422.
Children, arrests of, classified by offense, 105,
422; payments for care of, 202.
Cisterns, wells, and reservoirs, number used
for fire purposes, 440.
Cities, list of numbers, 127.
City clerk, payments for expenses, 173.
City corporation, payments for general ex-
penses, 172; for interest on debt, 228: for
outlays, 234; receipts from revenues, 250;
gross debt outstanding issued by, 302; as-
sessed valuation of property for, 330; tax
levies by, 331; rate of general property
taxes per $1,000 of assessed valuation for
purposes of, 331.
Clubs, number selling liquor by the drink,
428.
Cobblestone, area and length of streets paved
with, 464, 465.
Commercial revenues, receipts from, expla-
nation of table showing, 65; per capita re-
ceipts from, for meeting governmental
costs, 86, 345; total receipts from, for meet-
ing governmental costs, 165, 256; total
receipts from, classified by payer and by
source, 256; ratio of receipts from, to total
receipts for meeting governmental costs,
348.
Contracts, payments for outlays for, 235.
Corporations, tax on capital stock of, in Mas-
sachusetts cities, 62, 93; receipts from pub-
lic service corporations, 93, 378.
Council and legislative offices, payments for
expenses, 173; receipts of, 261.
Courts, payments for expenses, 179; receipts
of, 261. See also Juvenile courts.
Curbing of streets, payments for, 196; value
of improvements, 342.
Current debt, definition, 18; outstanding at
close of year, 302.
Current deposits, interest receipts from, 275.
Damage settlements and current judgments,
payments for, 215.
Dead animals, collection and disposal of,
114-119, 452.
Debt, classified as current, funded, and
floating, 18; classified by authority incur-
ring, 73, 302; by provisions made for pay-
ment, 74, 302; actual and nominal, 75; cities
showing highest per capita, 75; gross and
net, 75, 302; increase in, 75, 303; total and
per capita outstanding at close of year,
75, 303; outstanding debt of water-supply
systems, 91, 372; payments and receipts on
account of, total, 59, 246; for meeting gov-
ernmental costs, 49, 164, 165, 170, 171; per
capita, 345; ratio to total payments and re-
ceipts for meeting governmental costs, 348;
statistics of interest on, 57, 228. See also
Funded debt and special assessment loans.
Departmental services, receipts from, 65,260.
Departments, value of land, buildings, and
equipment of, 85, 337.
Departments, offices, and accounts, pay-
ments for general expenses and special
service expenses classified by, 53, 172;
receipts from services, 65; classified by
payer, source, and object for which re-
ceived, 260.
Depreciation, receipts on account of, 284;
estimated expenses of water-supply sys-
tems for, 373; methods of accounting for
losses by, 521.
Detectives, number in police department,
388.
Disorderly conduct, use of term, 102; per
cent of all arrests of females made for, for
groups of cities, 105; total arrests for, 410;
arrests of females for, 419: of children, 422.
Docks, wharves, and landings, payments for
outlays for, 59; payments for expenses of,
223; revenue receipts from, 279; value,
336.
Dog licenses, revenue receipts from, 251.
Dog licenses, general licenses, and permits,
proportion of receipts from general reve-
nues obtained from, in cities of specified
states, 60; variation in proportion, 61.
Druggists, number selling intoxicating liq-
uors, 429; annual license rate paid, 429.
Drunkenness, arrests for in specified cities
showing decreases, 102; in specified cities
showing increases, 103; per cent of all
arrests of females made for, for groups of
cities, 105; total arrests for, 410; arrests of
females for, 419; of children, 422.
Drunkenness and disorderly conduct, arrests
for, per 10,000 inhabitants and per police-
man, 416.
Earnings, of water-supply systems, 372; re-
lation to costs of services, 373; per capita,
373; average per million gallons of water
supplied to pipes, 373.
Education, grants for, 64; payments for ex-
penses of, 203, 353; ratio to total payments
for general and special service expenses,
360; per capita payments for expenses,
353; payments for outlays for, 241, 363;
receipts for, 267.
Elections, payments of general government
for, 178; receipts of, 261.
Electric are lights, candlepower, number,
price per light per year, and schedule
number of hours lighted per year, 485.
Electric light and gas-supply systems, pay-
ments for expenses, 223; payments for
outlays for, 241; revenue receipts from,
279; funded debt and special assessment
loans issued for, 308; value of land, build-
ings, and equipment, 336.
Electric light and power works, owned and
operated by cities, 95; statistics of, 386.
Executive offices, payments for expenses,
173; receipts for services, 261.
Expense accounts, instructions for use in
water-supply enterprises, 536.
Expenses, use of term in governmental ac-
counting, 22, 49; classification of, 22, 23;
estimated payments for schools in speci-
fied cities, 54; payments for meeting gov-
ernmental costs, 164, 170; per capita pay-
ments for expenses for meeting govern-
mental costs, 86, 345; ratio of payments
for expenses to total payments for meeting
governmental costs, 348; payments for se-
lected expenses of highways, 122, 470; of
operation of water-supply systems, total
and per capita, with average per million
gallons supplied to pipes, 373; of street
lighting, total, per acre of land area, and
per capita, 484; receipts from depart-
mental services for, 260. See also General
and special service expenses, Municipal |
service enterprises, Public service enter-
prises, and Invested funds.
Federal reservations and grounds, area inside
city limits, 500.
Fees, definition, 25, 66; departmental re-
ceipts from, 260; receipts of public service
enterprises from, 278.
Females, arrests of, classified by offense, 104,
419; per cent distribution by principal
offenses, for groups of cities, 105: per cent
of juvenile delinquents formed by, 106.
Ferries, revenue receipts from, 70; value of,
Fiduciary accounts, definition, 12; sum-
maries in, 29.
Finance offices and accounts, payments of
general government for, 178; receipts of,
261.
Fines and forfeits, definition, 25, 64; propor-
tion of receipts from general revenues ob-
tained from, in cities of specified states,
60; variations in proportion, 61; receipts
from, 251.
Fire alarm boxes, public and private, 441.
Fire alarms, number of, 435.
Fire boats, number of, 441.
Fire department, number and salaries of em-
ployees, 112, 434; appropriations for, 112,
434; cost of maintenance compared with
that in foreign cities, 113; number of fire
alarms, 113, 435; property losses from fire,
113, 435; water supply and equipment,
113, 114, 440; payments for expenses, 184,
352; ratio to total payments for general and
special service expenses, 360; per capita
payments for expenses, 352; payments for
outlays for, 240; receipts of, 261; value of
land, buildings, equipment, 337; expenses
per employee, 435.
Fire engines, steam, number in use, 441.
Fire hydrants, number owned by city and
not owned by city, 440; water pressure at
fire hydrant, 440; annual rental of water
per fire hydrant, 440.
Fire insurance, amount paid on buildings
and contents, 435.
Firemen, number of regulars, call men, su-
pernumeraries, and substitutes, 434.
Fires, appropriations for protection against,
112; number with losses and without
losses, 435; property losses from, 435.
Fiscal year, importance of uniformity among
cities of each state, 47.
Floating debt, definition, 18.
Flushing machines, number used in street
cleaning, 474.
Food and meat, number of inspectors of, in
health department, 446.
Forfeits, of bonds and deposits for the fulfill-
ment of contracts, etc., summary, 64. See
also Fines and forfeits.
Forgery, number of arrests for, 410; arrests
of females for, 419; of children, 422.
Franchise taxes, specified kinds, 94.
Funded debt and special assessment loans,
classified by purpose of issue, 76, 308; by
year of issue, 77, 314; by year of maturity,
77, 320; by rate of interest, 77, 326;
amount issued for specified miscellaneous
purposes, by groups of cities, 77; com-
parison of property values with, 83.
Funded or fixed debts, use of term, 18, 74;
average rate per cent of interest paid on,
229; amount outstanding at close of
year, 302.
Funding, funded debt and special assess-
ment loans issued for, 309.
Funds, classification of, 16; payments,
receipts, and cash balances, 134; pay-
ments for expenses of invested, 164;
ratio of to total payments for meeting
governmental costs, 348; per capita, 345;
total amount of permanent, of specified
public libraries, 497.
Gambling, number of arrests for, 411; ar-
rests of females for, 419; of children, 422.
Garbage, collection and disposal of, methods
in use in the several cities, 114-119;
statistics of, 452.
Garbage crematories and reduction plants,
value of, 85.
Gas lamps (flat flame), number, price per
light per year, and schedule number of
hours lighted per year, 484; average num-
ber to 100 miles of streets, 492.
Gas-supply systems, payments for expenses,
223; revenue receipts from, 279.
Gas works, owned and operated by cities, 95;
statistics of, 386.
General and special service expenses, 52;
classified by division of the city govern-
ment paying, payee, revenues from
which paid or payable, and departments,
offices, and accounts, 53, 172; total and per
capita payments for, 87, 352; per cent
distribution, 88, 360; payments for meet-
ing governmental costs, 164, 170; per
capita, 345; ratio to total payments for
meeting governmental costs, 348.
General licenses, use of term, 64.
General property taxes, scope of term, 61;
rate and amount of levies in divisions of
the city government having two or mor
rates of levy, 79; receipts from, 250, 366;
ratio to total receipts from general reve-
nues, 89; in cities of specified states, 60
61; per capita receipts from, 366; receipts
for other civil divisions, 284; assessed
valuation of property subject to, for pur-
poses of city corporation, 330; amount of
levies, 331; rate per $1,000 of assessed
valuation, 331; rate per $1,000 of reported
true value, 331.
General revenues, receipts from, 60, 89, 366;
classified by source, 250, 366; by division
of the city government receiving and by
character, 250; per cent distribution by
source, in cities of specified states, 60, 61;
for groups of cities, 89; per capita receipts,
89, 366; receipts for meeting governmental
costs, 86, 165; ratio to total receipts for
meeting governmental costs, 348; per
capita receipts for meeting governmental
costs, 86, 345.
General transfers, definition, 48; payments
to and receipts from divisions, funds, en-
terprises, offices, and accounts, 158.
Geographic divisions, number of retail liquor
dealers classified by, 109.
Gifts, definition, 25. See also Subventions,
grants, and gifts.
Government, general, payments for expenses,
352; ratio to total payments for general
and special service expenses, 360; per
capita payments for expenses, 352; re-
ceipts of, 261.
Governmental accounts, general and depart-
mental, 11; differences in American cities,
12; new systems, 13.
Governmental business, differentiation from
other classes of business, 30; summaries of
expenditures, 30.
Governmental costs, payments for meeting,
48, 49, 158; by principal classes, 164, 170;
per cent distribution, 87, 348; per capita
payments for meeting, 86, 345; payments
for general expenses and special service ex-
penses, 172; interest payments to public,
228; receipts for meeting, 49, 159; by
principal classes, 164, 170; per cent distri-
bution, 87; per capita receipts for meet-
ing, 86, 345; general revenue receipts, 250;
commercial revenue receipts, 256; re-
ceipts from interest, 275; from revenues of
public service enterprises, 278.
Governmental reserves, definition, 22; clas-
sified as permanent and temporary, 22. .
Governmental summaries, names of, 35.
Grade crossings, payments of Massachusetts
cities to state on account of abolition of, 55;
departmental receipts for abolition of, 66;
number abolished, 465.
Granite and Belgian block, area and length
of streets paved with, 464, 465.
Grants. See Subventions, grants, and gifts.
Gravel, area and length of streets paved
with, 464, 465.
Gymnasiums, number of, 505.
Health conservation and sanitation, pay-
ments for expenses, 185, 190, 352; ratio to
total payments for general and special serv-
ice expenses, 360; per capita payments for
expenses of, 352; payments for outlays for,
240, 363; per capita, 363; payments from
special assessments for outlays for, 234; re-
ceipts for, 266.
Health department, value of property of, 85;
inspectors and appropriations for, 114, 446;
milk and dairy inspection, 114; methods of
collecting and disposing of refuse in use in
the several cities, 114-119, 452; payments
for expenses, 190.
High and collegiate schools. See Schools.
Highways, payments for expenses of, 191,
353; ratio to total payments for general and
special service expenses, 360; per capita
payments for expenses, 353; payments for
selected expenses, total, per capita, and
average per 100 square yards of improved
streets, 122, 470; payments for outlays for,
122, 240, 363, 470; payments from special
assessments for outlays for, 234; receipts
of, 266; funded debt and special assess-
ment loans issued for, 309; value of im-
provements, 342.
Homicide, number of arrests for, 410; arrests
of females for, 419; of children, 422.
Hose, reels, and wagons, number, 441.
Hospitals, municipal, payments for ex-
penses, 190, 203; number of, and total
number of patients during the year, 494;
receipts for services, 267; for general and
contagious diseases, value of land, build-
ings, and equipment, 337; of other civil di-
visions and of private associations, pay-
ments for expenses, 203.
Improvements, public, use of term, 81;
value of, 85, 342.
Incandescent lights, candlepower, number,
price per light, and number of hours light-
ed per year, 485; average number to 100
miles of streets, 492.
Incorporation of cities, date of, 46, 131.
Indebtedness, per capita payments and re-
ceipts on account of, for meeting govern-
mental costs, 86.
Insane in institutions, payments to other
civil divisions and to private associations
on account of, 53; payments for expenses,
203; receipts for services, 267.
Inspection, miscellaneous, payments for
expenses, 185; receipts for, 261.
Inspectors, number in police department,
388; in health department, 446.
Institutional industries, payments for ex-
penses, 223; revenue receipts from, 279.
Insurance, taxes on foreign fire companies
in New Jersey and New York, 63; receipts
from, 284; amount paid for fires, 435.
Interest, definition, 23, 49; rates in cities
having highest average, 57; ranges of, 57;
payments of, on debt obligations, 57, 228;
receipts from, 68, 275; funded and special
assessment debt and revenue loans classi-
fied by rate of, 77, 326; amount of loans
reported at exceptional rates, 77; pay-
ments for, 164, 170; commercial revenue
from, 171, 256; receipts from, for non-
municipal uses, 289; per capita payments
and receipts for meeting departmental
costs, 345; ratio of payments for, to total
payments for meeting governmental costs,
348; ratio of receipts from, to total receipts
for meeting governmental costs, 348; on
value of school buildings, grounds, and
equipment, 369; on water-supply sys-
tems, 373.
Interest and investment transfers, payments
to, and receipts from, funds, enterprises,
offices, and accounts, 158, 159.
Interest transfers, definition, 48; summary
of payments and receipts, 49; payments
for interest, 228; commercial revenue re-
ceipts, 256; total receipts from, 275; pay-
ments and receipts of public trust funds
for municipal uses, 292; of investment
funds, 294; of sinking funds, 296, 297.
Intoxicating liquors, licensed traffic in, 108;
number of retail dealers, by groups of cit-
ies, 108; increase in number of retail deal-
ers in specified cities, 108; decrease in
specified cities, 109; comparative state-
ment of number of, by geographic divi-
sions, 109; variations in licenses, paid by
different classes of dealers, 110; rates of
state and county licenses required in
specified cities, 111; dealers in, manufac-
turers of, and bottlers of, classified by
type of license held, together with annual
license rate, 428.
Invested assets, definition, 16.
Invested funds, use of term, 55; payments
for expenses of, 55, 170, 222; interest re-
ceipts from assets of, 275; increase in gross
debt held by, 303; gross debt outstanding
held by, 303.
Investment funds, use of term, 72; pay-
ments, receipts, and cash balances of, 294.
Investment transfers, definition, 48; pay-
ments and receipts on account of debt,
246; for municipal uses, 292, 293; of in-
vestment funds, 294; of sinking funds,
296.
Investments, of public trust funds, par
value at close of year, 293; real property
held by cities as, 336.
Irrigation works, payments for expenses for,
56; for outlays, 59; revenue receipts from,
70; value of, 84.
Jails and reformatories, value of land, build-
ings, and equipment, 337.
Juvenile courts, number of cities reporting,
105; jurisdiction of, 106; maximum age
of juveniles, 106, 424; probation system,
106; delinquents released on probation
since establishment of court, 425; num-
ber of juveniles appearing before the court,
106, 425; per cent distribution by sex, of
delinquents, for groups of cities, 106; re-
sults of trials, 107, 424.
Ladder trucks, number in fire department,
Land, payments for outlays for, 235.
Land, buildings, and equipment, of public
service enterprises, 336; of municipal serv-
ice enterprises, 336; of departments, 337.
Larceny, use of term, 102.
Larceny and receiving stolen goods, arrests
of females for, 105, 419; total arrests for,
410; arrests of children for, 422.
Law offices, payments of general govern-
ment for, 178; receipts of, 261.
Liabilities, definition, 18; classification of,
18; governmental trust liabilities, 19;
nominal liabilities, 19.
Liability accounts, instructions for use in
water-supply enterprises, 529.
Libraries, art galleries, and museums, pay-
ments for outlays for, 241; funded debt and
special assessment loans issued for, 309;
value of land, buildings, and equipment,
337; total and per capita payments for ex-
penses of, 353; ratio of payments for ex-
penses of, to total payments for general and
special service expenses, 360.
Libraries, of school and city institutions,
number reported, 498; number of volumes
and pamphlets at close of year, 498; vol-
umes and pamphlets added during the
year, 498; payments and receipts, 498.
Libraries, public, source of data concerning,
124; payments for expenses, 209; receipts
for services, 267; number of specified size,
496; number of branch libraries, 496; num-
ber of bound volumes and unbound pam-
phlets, 496; volumes and pamphlets added
during the year, 496; number of borrowers'
cards in force at end of year, 496; books is-
sued during year for use outside library,
496; books issued from children's depart-
ment, 496; number of visitors to all read-
ing rooms, 496; total payments for books
and pamphlets, periodicals, binding, and
salaries, 497; cost of buildings, 497; esti-
mated value of buildings and land, 497;
total amount of permanent funds at end of
year, 497; total receipts, 497; receipts from
taxes and governmental grants, 497; from
income of permanent funds, 497.
Licenses, receipts from public service corpo-
rations, 94, 378; liquor, variations in rates
paid by different classes of dealers, 110;
rates of state and county licenses required
in specified cities, 111; receipts from, for
other civil divisions, 284; rates paid by
dealers, manufacturers, and bottlers, 428.
See also Liquor licenses and taxes.
Licenses and permits, proportion of receipts
from general revenues obtained from, in
specified states, 60, 61; ratio of receipts
from, to total receipts from general reve-
nue, 89; revenue from, 251; total and per
capita receipts from, 366.
Lighting of streets, scope of inquiry, 123;
rate per light governed by local conditions,
123; number of cities by groups, using
specified kind of street lights, 124, 484;
number of street lights of specified kind in
154 cities, 124; gas and electric lighting
plants operated by cities for, 123, 386; av-
erage number of lights to 100 miles of
streets, 124, 492; payments for expenses,
196, 484.
Liquor licenses and taxes, proportion of re-
ceipts from general revenues obtained
from, in cities of specified states, 60, 61, 63;
ratio of receipts from, to total receipts from
general revenues, 89; receipts from, 251;
receipts from, for other civil divisions, 284;
total and per capita receipts from, 366.
Liquors. See Intoxicating liquors.
Loans, amount reported at exceptional rates
of interest, 77; payments for interest
classified by, 229; receipts from accrued
interest on original, 275.
Losses from fire, property losses on buildings
and on contents, 439; amount covered by
insurance, 439.
Macadam, area and length of streets paved
with, 464, 465.
Males, per cent of juvenile delinquents
formed by, 106.
Manufactures, receipts of public service en-
terprises from, 69, 279.
Markets and public scales, payments for ex-
penses of, 223; payments for outlays for,
241; revenue receipts from, 279; value of
land, buildings, and equipment, 336.
Materials and supplies, use of term in ac-
counting terminology, 17.
Mayor's office, payments for expenses of, 173.
Militia and armories, payments for expenses,
Milk, need of supervising supply, 36; under-
lying principles in supervisiou, 36; ordi-
nances governing supervision, 38; general
and special features of city ordinances and
state legislation, 38; tuberculin test
requirements in states and cities, 41, 449;
average number of inspections prescribed,
449; requirements concerning tempera-
ture and time of cooling, 449; bacterial
limit, 449.
Milk and dairy inspection, number of inspect- |
ors for, in health department, 446; re-
quirements, 449.
Minor privileges, receipts of cities in each
state from, 67, 272.
Morgues, payments for expenses, 190.
Mortgage taxes, in New York cities, 63;
assessed valuation and amount levied, 81.
Motorcycles, number in police department,
407.
Municipal courts, payments for expenses,
.179.
Municipal service enterprises, expenses de-
fined, 23; payments for expenses, 55, 164,
170, 220; ratio to total payments for meet-
ing governmental costs, 348; per capita
payments for expenses, 345; payments for
outlays for, 241; for outlays for specified
enterprises, 59; receipts from revenues of,
65, 256, 259; value of plant at close of year
and costs of service rendered, 259; interest
receipts from investments in, 275; funded
debt and special assessment loans issued
for, 308; value of properties, 84, 336.
Music in parks, payments for expenses of,
Night schools. See Schools.
Night soil, collection and disposal of, 453.
Occupation taxes, definition, 24.
Offenses, arrests classified by, 101, 410; of
females, 104, 419; of children, 105, 422; per
cent distribution of arrests of females by,
for groups of cities, 105.
Outdoor poor relief, payments for expenses,
202; receipts for services, 267.
Outlay accounts, use of term, 523.
Outlays, use of term in governmental ac-
counting, 23; manner of computing, 50;
payments for, total, 58, 234, 363; per cap-
ita, 88, 363; payments for meeting govern-
mental costs, 49, 52, 164, 170; payments for
specified public service enterprises, 59;
comparison with increase in valuation of
properties, for groups of cities, 82; per cap-
ita payments for outlays for meeting gov-
ernmental costs, 86, 345; ratio of payments
for outlays to total payments for meeting
governmental costs, 348; payments for
highways, 122, 470; total and per capita
payments for schools, 369; receipts for,
260.
Outstanding warrants, use of term, 74;
amount at close of year, 302.
Parks, payments of Massachusetts cities to
state on account of metropolitan, 55; pay-
ments of specified cities for outlays for, 58;
scope of census inquiry concerning public,
125; area (in acres) of public, with ratio to
total land area of city, 500; playgrounds in
privately owned, 503. See also Zoological
parks.
Parks, gardens, etc., payments for expenses,
209; receipts of, 267; funded debt and sp
cial assessment loans issued for, 309; value
of land, buildings, and equipment, 337.
Patrol wagons, number used by police de-
partment, 101, 407.
Patrolmen, number employed in police de-
partment, 98; proportion on beats, on
posts, and on special duties, 98, 388, 389;
ratio of number on beats and posts to mile-
age of all streets, 99; to mileage of im-
proved streets, 394; to inhabitants, 394; to
acres of land area, 394; classification of
total number, by grade, 100, 397; average
annual pay, 394; organization, relief, and
reserve, 400.
Paving, change in character of material used
for, 121; payments for expenses of, 191;
for outlays for, 240; length and area of
streets paved, by specified material used,
Payments, definition, 25; real or actual, 26;
for meeting governmental costs, 26, 49, 86,
158, 164, 170, 345; for purposes other than
meeting governmental costs, 27, 48, 158;
nominal, classified as general transfers,
service transfers, interest transfers, invest-
ment transfers, and accounting transfers,
27; as major and minor transfers, 27; ordi-
nary and extraordinary, 28; to the public
and to divisions, funds, enterprises, offices,
and accounts, 48, 158; by divisions and
funds, 134; on account of debt, 49, 50, 59,
164, 246; for interest on debt, 57, 228; for
revenue expenditures, 50, 52, 164; excess
over receipts from revenues, 50, 165; over
receipts from commercial revenues, 51,
165; cities showing excess of payments for
revenue expenditures over revenue re-
ceipts, 50; classification of new forms of,
54; to the state, by Massachusetts cities,
55, 56; to other civil divisions and in cor-
rection of error, 284; of private trust funds
and accounts, 287; of public trust funds
for nonmunicipal uses, 289; for municipal
uses, 290; of investment funds, 294; of
sinking funds, 296; for street sprinkling,
average per square yard sprinkled and per
capita, 479; of specified public libraries,
497; of school and city institutional libra-
ries, 498. See also Expenses, Outlays,
General transfers, Interest transfers, Serv-
ice transfers, Investment transfers, and
Accounting transfers.
Payments and receipts, counterbalancing,
27; investment, 27; trust and agency, 27;
summaries, 32.
Pensions and gratuities, payments of police
and fire department for, 184; of schools,
Periodicals, payments of specified public li-
braries for, 497.
Permit taxes, definition, 24.
Permits, use of term, 64; receipts from, 69,
251; of public service enterprises, 279.
Personal property, assessed valuation for pur-
poses of city corporation, 330; reported
basis of assessment in practice, 330.
Playgrounds, number of cities maintaining,
125; average area, 125; area in each city,
503; increase in appropriations for, 126;
appropriation of each city for, 503; pay-
ments for expenses, 214; total number,
503; offices and employees, 503; regula-
tions, 503; private contributions for, 503.
Police, number of officers of each class, de-
tectives and patrolmen, 98, 388; ratio to
population and area, 99, 394; to mileage
of all streets, 99; to mileage of improved
streets, 394; salaries paid to officers, 99,
394; in parks, gardens, etc., payments for
expenses, 214.
Police and fire alarm signal systems, value
of, 85.
Police and fire departments, funded debt and
special assessment loans issued for, 308.
Police boats, number used by police depart-
ment, 101, 407.
Police courts, payments for expenses, 179.
Police departments, organization and meth-
ods of, 96; employees, 97, 98, 388; organi-
zation of police patrol, relief, and reserve,
100, 400; equipment, 101, 407; appropri-
ation for, and average expense of, 101, 407;
arrests classified by offense, 101, 410; ar-
rests for specified offenses per 10,000 in-
habitants and per policeman, 103, 416;
arrests of females, classified by offense,
104, 419; payments for expenses, 184, 352;
ratio to total payments for general and
special service expenses, 360; per capita
payments for expenses, 352; payments for
outlays for, 240; receipts of, 261; value of
land, buildings, and equipment, 337;
ratio of police to population, land area,
and length of improved streets, together
with pay of officers and patrolmen, 394.
Poll taxes, definition, 24; proportion of re-
ceipts from general revenues obtained
from, in cities of specified states, 60, 61; in
groups of cities, 89; receipts from, 63,250,
366; percapita, 366; rate of, 331; levies, 331.
Poor in institutions, payments for expenses,
197; receipts for, 267.
Population, manner of estimating, 46; esti-
mates for cities of 30,000 or over, 131.
Pounds, payments for expenses, 185; re-
ceipts of, 261.
Prepayments, definition, 17.
Printing and advertising, payments for, 215.
Prisons and reformatories, payments for ex-
penses, 203; receipts of, 267.
Private institutions, area of grounds inside
city limits, 500.
Private trust funds and accounts, 71; pay-
ments, receipts, and balances of, 287.
Privilege rentals, manner of reporting, 66.
Privileges, definition, 25; classified as major
and minor, 25; receipts from, 272.
Property, use of term in accounting, 17;
municipal, classes of, 81; total value for
groups of cities, 82; excess of increase in
valuation over outlays, 82; comparison of
values with funded debt and special assess-
ment loans, 83; of public service enter-
prises, 83, 336; of municipal service en-
terprises, 84; of departments, 85; total
losses from fire, 113; assessed valuation for
city corporation, 330; for independent di-
visions of city government, 330. See also
Real property and Personal property.
Property tax, definition, 24; per capita lev-
ies, 331.
Proprietary interest accounts, instructions
for use in water-supply enterprises, 530.
Proprietary interests, definition of term, 19;
classification of, 20.
Protection of life and property, payments
for expenses of, 184, 352; ratio to total
payments for general and special service
expenses, 360; per capita payments for
expenses of, 352; payments for outlays
for, 240; receipts for, 261.
Public grounds, area inside city limits, 500.
Public halls, payments for expenses of, 56;
for outlays for, 59; revenue receipts from,
70; value of, 84.
Public service corporations, receipts from,
93, 378; kinds of service performed by,
95; types of revenue received from, 95.
Public service enterprises, expenses defined,
23; defects of statistics relating to, 68;
payments, for expenses of, 55, 222; for
meeting governmental costs, 164; ratio to
total payments for meeting governmental
costs, 348; per capita, for meeting govern-
mental costs, 345; payments for expenses
of specified enterprises by cities, 56; pay-
ments for outlays for, 241, 363; per capita,
363; payments for outlays for specified
enterprises, 59; receipts from revenues of,
68; classified by payer, source, and enter-
prise, 278; receipts from public for meet-
ing governmental costs, 278; ratio to total
receipts for meeting governmental costs,
348; per capita, 345; revenue receipts
from specified enterprises, 70; value of
properties of, 83, 336; funded debt and
special assessment loans issued for, 308.
Public service privileges, receipts from, 67,
272; receipts from public service corpora-
tions for, 94, 378.
Public trust funds, classification, 71; pay-
ments, receipts, and cash balances for
nonmunicipal uses, 71, 289; for municipal
uses, 72, 290.
Quarantine and contagious disease hospitals,
payments for expenses, 190; number, and
total number of patients during year, 494.
Railroad and canal taxes, in New Jersey
cities, 63.
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