Maryland.-Baltimore received $571,557 from special property and business taxes. The state levies taxes at three-tenths of 1 per cent on the assessed valuation of securities and one-fourth of 1 per cent on savings bank deposits, distributing all of the former and three-fourths of the latter to the counties and the city of Baltimore in proportion to the valuation held therein. From the former source the city of Baltimore received $427,543; from the latter, $143,810. Prior to April 7, 1904, the laws authorized the collection of a state mortgage tax of 8 per cent annually on all interest covenanted to be paid on debts secured by mortgage. Of this tax, the collectors remitted one-fourth to the state and three-fourths to the counties and the city of Baltimore in proportion to the amount collected in each, the latter receiving in 1907 the sum of $204 as its share of receipts from back taxes of this character.

Massachusetts.-Table XV shows for the several cities of Massachusetts the special property and business taxes received as city revenues in 1907. The taxes on the stock of national banks located in the state are apportioned among the cities according to the number of shares owned in each, the tax on shares held outside of the state falling to the state. The collection of the tax upon the whole issue of stock of a given bank is made by the city in which the bank is located; the city retains its apportionment of such collection and pays the remainder to the state for distribution among the other Massachusetts cities in which stock in this bank is owned. In Table XV the taxes on national bank stock are divided into two classes: (1) Those amounts collected and retained for its own use by the city in which the bank is located, and (2) those amounts received from the state as apportionments of taxes collected from banks located in other Massachusetts cities. The taxes on the capital stock of street railways and of "other corporations" located in the state are collected by the state and apportioned to the citiesthe street railway taxes on mileage basis, and taxes on "other corporations" according to the residence of the stockholder. TABLE XV.-Specified classes of special property and business taxes in Massachusetts cities: 1907.

The special property taxes were levied on the assessed valuation of the largest amount of all goods, wares, merchandise, tools, machinery, etc., on hand or under control at any one time during the year. The business tax-which, though locally called a license, does not conform to the census definition of that term-was levied on the aggregate amount of sales during the preceding year. The state collects a tax of 2 per cent on the gross premium receipts of foreign insurance companies. This is distributed biennially to the counties of the state and the city of St. Louis on the basis of the school enumeration. The county clerks apportion a part of the amounts received to cities, on the same basis, retaining for the county such part of the total receipts as the school population outside of cities is to that of the entire county. Kansas City received $76,903, of which $51,903 was from foreign insurance tax and $25,000 from railroad school tax. The latter tax is based upon railroad valuations, as determined by the state board of equalization, at the average rate for school purposes of districts within the county. St. Joseph received $18,916 from foreign insurance tax; and Joplin, $5,681 from railroad school tax.

New Hampshire.-Manchester received $137,836 as the city's share of special property and business taxes collected by the state. These receipts were from the following sources: Insurance tax, $3,077, derived from a 2 per cent tax on premium receipts of foreign fire, marine, fidelity, and casualty insurance companies, and a 1 per cent tax on premium receipts of other foreign insurance companies, on business done within the state; railroad tax, $54,672, at the average rate of levy on property throughout the state, of which one-fourth is distributed to the towns in which the railroads are located, and the remainder to the towns in proportion to the railroad stock held therein, except that the proportion represented by stock held outside the state is reserved for the state; tax on savings banks, trust companies, and building and loan associations, $80,087, being a tax of three-fourths of 1 per cent on the net amount of deposits in banks and trust companies and of paid-in capital stock of building and loan associations, after the deduction of the value of real estate and loans secured by mortgage at not to exceed 5 per cent interest.

New Jersey. In addition to the state tax of one-half of 1 per cent on the assessed valuation of the property of railroad and canal companies, the state collects from such companies and pays to minor taxing districts a tax at the local rate (when the local rate is not reported to the state board of assessors, at a rate not exceeding 1 per cent) upon real property, other than the main stem, in the several taxing districts through which the lines pass. From this special property tax 10 cities received $486,654, of which Jersey City received 76 per cent. The amount apportioned to Camden was not received by that city till after the close of the fiscal year. There is also a state tax of 2 per cent on the gross premium receipts of foreign fire insurance companies for the benefit of the firemen's pension and relief funds of the state; the cities receive one-half of this tax directly from the local agents of such companies for the benefit of the paid fire department pension funds. Table XVI presents for the several cities the amounts received from these two kinds of taxes.

New York.-Table XVII shows for the cities of New York the revenue derived in 1907 from special property and business taxes, which consist of a 1 per cent tax on the valuation of bank stock, a 2 per cent tax on the premium receipts of foreign insurance companies, and half of the tax on mortgages collected by the county clerk when the mortgages are recorded, at the rate of one-half of 1 per cent on the amount of the loan secured. After deducting the cost of collecting the mortgage tax, half of the remainder is paid to the taxing district in which the mortgaged property is situated and the other half to the state.

Ohio. The statutes provide for a tax of 5 per cent on collateral inheritances in excess of $200, to be collected by county treasurers, 75 per cent of which is to be paid over to the state, the remaining 25 per cent to be retained as a county revenue. From this source Cleveland received $462; and Cincinnati, $1,103. These items are shown as municipal receipts because of the inclusion of parts of the transactions of Cuyahoga and Hamilton counties, respectively.

Pennsylvania.-The state insurance commissioner collects from foreign fire insurance companies a tax of 2 per cent on gross premium receipts. One-half of this amount is distributed among the cities in which it is collected, for the benefit of local firemen. The amounts shown in the table for Pennsylvania cities were from this

Source.

Rhode Island.-Providence received $147, Pawtucket $24, and Woonsocket $1 from an auctioneers' tax of one-eightieth of 1 per cent on the amount of sales. This tax, which is known in the statutes as "auctioneers' duty," consists of one-tenth of 1 per cent of the amount of sales; auctioneers are required to pay one-eighth of this to the city and the remainder to the state.

90196-10-5

South Carolina.-Charleston received $24,607 from a tax, at the municipal rate, on gross earnings of insurance companies; $23,104 of this amount was for the city corporation, at the rate of $28.50 per $1,000, and $1,503 for the school district at the rate of $1.50 per $1,000.

Virginia.-Norfolk received $110,182 from special property and business taxes. Of this amount $14,292 was derived from a tax of $1.40 per $100 of income in excess of $600; $26,559 from a tax of 80 cents per $100 valuation of intangible personal property; $45,518 from a tax of 80 cents per $100 of bank stock valuations, assessed against the shareholders; and $23,813 from a 5 per cent tax on the gross receipts of street railway companies.

West Virginia.-Wheeling received $3,369 from a tax of one-half of 1 per cent on the gross amount of premiums received by foreign insurance companies. This tax is collected under authority of an act of a state legislature empowering the city of Wheeling to levy such a tax, and an ordinance of the city council providing therefor and fixing the rate. In addition to this tax, which is paid to the city by local agents, foreign insurance companies pay to the state a tax of 2 per cent on gross premium receipts.

Wisconsin-Milwaukee received $41,750 from special property and business taxes; of which $5,019 was from inheritance taxes received by Milwaukee county and $36,731 from a tax on fire insurance companies. County treasurers collect the inheritance tax, which is both direct and collateral, and which ranges from 1 per cent to 15 per cent, depending upon the degree of consanguinity; exemptions range from $10,000 to $100. This is a state tax, but counties are to retain 5 per cent of the collections up to $50,000, 3 per cent on the next $50,000, and 2 per cent on all additional sums. The cities of Wisconsin levy a 2 per cent tax on premium receipts of fire insurance companies. This tax is paid to the city treasurers by local agents, and is for the benefit of the fire departments. From this source Superior received $5,795; Racine, $4,006; Oshkosh, $3,663; and La Crosse, $2,755.

Poll taxes. Poll taxes amounting to $1,251,709 were reported for 1907 by 68 of the 158 cities. Of this amount, the 20 cities of Massachusetts received $693,082, or 55.4 per cent; 9 cities in Pennsylvania, $206,657, or 16.5 per cent; and 9 cities in New Jersey, $87,676, or 7 per cent. In the cities of some states poll taxes are collected at a fixed amount per capita, as $1 or $2; while in others the occupation of the individual is given a specified valuation, on which a tax is collected at the same rate as taxes on general property. All receipts from per capita taxes, whether uniform or graded, are included in the column "poll taxes."

Liquor licenses and taxes.-In the column "liquor licenses and taxes" are included all the revenue | receipts of cities from the liquor traffic. Where no such receipts are reported, either none are collected, the cities being under general or local prohibition, or the revenue belongs to the state or some other civil division. The very small amounts shown in this column for certain cities indicate that in such cities the only liquor licenses issued are those permitting druggists to sell liquors and alcohol for medicinal and mechanical purposes only.

Other business licenses.-Under this head are reported receipts from all business licenses other than those derived from the liquor traffic. Receipts of

this class include licenses collected from street railway, telegraph, telephone, and other corporations, the amounts of which are shown by cities in Table 40. General licenses.-Receipts from "general licenses" were reported for 74 of the 158 cities. For some cities similar receipts are doubtless included in the column "other business licenses;" while in others it. is probable that such receipts are retained as fees by the official making the collection. General licenses include marriage licenses, licenses granted for vehicles of all kinds not used in business, for carrying deadly weapons, for private boats on city lakes and hunters' licenses.

Permits. The permits for which receipts are given in Table 11 do not include permits issued by public service enterprises; receipts of the latter class are reported in Table 17. Of the 158 cities, 115 reported receipts from permits other than those issued by public service enterprises. The purposes for which these permits were granted, so far as reported, were as follows: Building, connecting sewers and drains, opening streets, disinterment, plumbing, sidewalks, curbing, storing gunpowder, and carrying pistols.

Fines and forfeits.-Receipts from fines and forfeits were reported by all of the 158 cities except Joliet, Ill.; in that city the fines are retained by the police magistrate as his fees of office, and no report of their amount could be obtained. Besides fines imposed by courts and forfeits of deposits for appearance in court, which in most cities constitute the greater part of such receipts, there are included in this column fines imposed on policemen and firemen for violation of rules or neglect of duty, and also forfeits of bonds and deposits guaranteeing the fulfillment of contracts, the good faith of bids, and the performance of certain acts.

In some cases the receipts included in Table 11 as from fines and forfeits in criminal proceedings are incomplete because of the fact that in the cities of many states the greater number of petty criminal cases are tried in county or justices' courts instead of in the municipal courts.

Forfeits of bonds and deposits for the fulfillment of contracts, the good faith of bids, and the performance of specified acts were reported by 26 cities, and aggregated $182,531. Classified according to the purpose of the bonds or deposits, these forfeits were as follows:

Of the amounts shown above as miscellaneous or unclassified, that for Worcester, Mass., represents deposits of pupils of night schools, made at the time of registration, to be refunded on conditions which were not complied with; that for St. Joseph, Mo., was a deposit on liquor license; and that for Somerville, Mass., represents forfeits by a gas company for failure to furnish gas of standard quality. The character of the forfeits received by the remaining cities was not reported.

Subventions, grants, and gifts.-The total of subventions and grants received from other civil divisions amounted to $24,849,241, of which $16,441,172, or 66.2 per cent, was for education. In comparing amounts in the column for "education," it is essential that municipal organization in the several cities be taken into account. For example, Los Angeles, Cal., received 59.5 per cent more for this purpose than San Francisco, though the latter city is much larger than the former; but the item for Los Angeles includes $406,718 received from the state and $493,916 from the county, while all of that for San Francisco, $564,804, was received from the state-an amount corresponding to the county item of Los Angeles being received in San Francisco as original taxes, because the city and county governments are combined in the case of that city. The amount received by San Francisco in 1907 was 21.2 per cent less than reported for 1906, the decrease being due to the loss of population caused by the earthquake near the close of the fiscal year 1906.

Of the 158 cities reported, there were only 8 which did not receive grants for education. The facts for these cities are as follows: Of the grant of $5,690,963 made by the United States Government to the Dis

trict of Columbia, and reported for the city of Washington in the column "for other purposes," more than $1,000,000 was used for school purposes. In the cities of Savannah, Augusta, and Macon, Ga., Mobile, Ala., and Jacksonville, Fla., the schools are under county government, and no exact segregation of transactions for schools could be secured. In Boston and Chelsea, Mass., the dog tax is retained by the cities instead of being paid over to the county as in other cities. Subventions for education in Massachusetts are derived from this tax and are found in all the other cities of the state.

Of the 158 cities, 93 reported gifts received from individuals and corporations to be applied to expenses aggregating $1,864,445. These consisted of (a) assessments, percentages of salaries, dues, etc., for police pension funds, $455,668; for firemen's relief funds, $179,856; for teachers' retirement funds, $533,243; for library funds, $1,076; and for other purposes, $5,411; and (b) donations, awards, and bequests for police pension funds, $84,823; for firemen's relief funds, $100,187; for teachers' retirement funds, $12,964; for schools, $24,579; for libraries and museums, $88,383; for rewards and prizes, $2,361; for parks, $15,007; for hospitals, $4,452; and for miscellaneous and unreported purposes, $356,435. Gifts from individuals and corporations to be applied to outlays were reported by 38 cities and amounted to $1,075 395. They were received for the following purposes: Schools, $113,506; libraries, $794,541; parks, $62,231; public buildings, $27,012; playgrounds, $100; hospitals, $700; speedways, $9,328; cemeteries, $8,619; and for miscellaneous and unreported purposes, $59,358.

TABLE 12.

Receipts from commercial revenues.-Commercial revenues of cities are those derived from the exercise of their commercial functions. These revenues are in the nature of recompense for services performed and of profits, earnings, rents, or interest in connection with productive enterprises, investments, or properties managed by the cities. In the report for 1907 are included, for the first time, certain receipts of counties containing cities of Group I, as follows: Chicago, Ill., $1,421,843; Pittsburg, Pa., $408,745; Cleveland, Ohio, $260,105; Buffalo, N. Y., $82,686; Detroit, Mich., $194,059; Cincinnati, Ohio, $101,613; and Milwaukee, Wis., $103,087.

Table 12 classifies the total receipts from commercial revenues as received from the public or from departments, officers, enterprises, funds, and accounts. Most of the amounts in the column "service transfers," are included in the columns for "enterprises" or in that for "special services." Revenues from "special services" comprise receipts from departmental services, from special assessments, and from privileges.

A study of Table 12 in connection with Table 11 shows that duplications on account of receipts in error and transfers are much more common in receipts from commercial revenues than in those from general revenues, constituting in the former case 10.4 per cent, and in the latter about three-tenths of 1 per cent of the total.

TABLE 13.

Receipts by municipal service enterprises.—In former census reports any receipts by municipal service enterprises were included with departmental receipts. But, as stated in the text for Table 6, the Census. Bureau wishes to emphasize the need for more data on the cost of operating such enterprises and, therefore, has prepared additional tables on this subject in the present report.

The allowances for depreciation are made more to call attention to this factor in accounting than to attempt an accurate calculation of operating costs. Whenever city officials furnished figures for depreciation or for interest on value of plant, such figures have been presented in the table; in all other cases depreciation has been computed at 7 per cent of the reported value of the system, and the interest on the value of the system has been computed at the average rate of interest on funded debt reported by the respective cities.

TABLE 14.

Receipts from departmental services. With the exception of special assessments, all receipts for services or commodities furnished by departments and offices. other than municipal service enterprises and public service enterprises are tabulated in Table 14. In the report for 1907 are included, for the first time, certain receipts of counties containing cities of Group I, as follows: Chicago, Ill., $1,275,643; Pittsburg, Pa., $368,859; Cleveland, Ohio, $80,526; Buffalo, N. Y., $68,266; Detroit, Mich., $160,509; Cincinnati, Ohio, $66,844; and Milwaukee, Wis., $53,998.

Fees and charges are contributions of wealth which are exacted from persons, natural or corporate, to defray a part or all of the expenses involved in some special service rendered by the government.

The greater portion of the receipts classified by the Bureau of the Census as fees is for services which can be performed only by governments. They are mainly clerical in character, and their cost is so well established that the amounts therefor, which are often only nominal, are fixed by statute or ordinance establishing a scale of fees.

The amounts classified as charges generally represent reimbursements for services which are similar in character to those rendered by one individual to another in private life, and as a rule are other than clerical in nature. With few exceptions, the amounts to be charged are definitely established only upon completion of the work or service. Among the special services of cities paid for by charges are the making of connections with sewer and water pipes and the removal of snow from sidewalks.

Included in the column "charges" are certain amounts received by the cities as reimbursements for outlays, aggregating $2,192,247. Such reimbursements for outlays for the abolition of grade crossings amounted to $1,192,888, and were reported by 12 cities; for general street services, $626,851, by 25 cities; for sewers, $242,336, by 15 cities; for sidewalks, $82,335, by 7 cities; for schools, $18,000, by 1 city; for police department, $8,377, by 1 city; for bridge, $6,071, by 4 cities; for engineer's office, $6,057, by 1 city; for protection of life and property, $5,992, by 1 city; and for prisons and reformatories, $3,340, by 2 cities.

Under rents are reported all receipts of cities corresponding to those commonly so designated in private finance. Receipts which in former census reports were classified as privilege rentals are for 1907 classified as either rents or licenses, depending upon their specific characters. As stated in the report for 1906, the separation of receipts from privilege rentals and those from rents was often very difficult, since it was based upon differences in the method or system of collecting revenue rather than upon distinct types or kinds of revenue.

Under sales are tabulated receipts from the sale of discarded equipment and materials. Included in this column are certain reimbursements for outlays, as follows: Cleveland, Ohio, for grade crossings, $3,531, and for prisons and reformatories, $150,000; Detroit, Mich., for general street services, $2,810; Los Angeles, Cal., for sewers, $15,141; and Grand Rapids, Mich., for protection of life and property, $2,124.

Of the amount included in the column "all other" under the heading "protection of life and property," $1,233,150, or 90.1 per cent, was from fees of public administrators, registrars, recorders, and sheriff's in

216, 675 226, 055

19,815

17, 064

67,

111

Milwaukee, Wis..

15, 812

29, 922

Washington, D. C.....

34, 955

85, 650

19, 302

Providence, R. I.. Denver, Colo..

10, 116

4,830

cities exercising combined city and county functions and in those cities of Group I with which county receipts are reported. The distribution was as follows: New York, N. Y...... $404, 210 San Francisco, Cal.... $81, 633 Chicago, Ill.. Detroit, Mich.... Philadelphia, Pa.. Cincinnati, Ohio... St. Louis, Mo.. Boston, Mass. Pittsburg, Pa... Cleveland, Ohio.......... The remaining amount under this head, $135,574, was from the following sources: Charges, $123,139, reported by 19 cities; rents, $9,153, reported by 8 cities; and sales, $3,282, reported by 13 cities.

Of the total amount shown in the column "all other" under "highways," $1,295,667, or 97.2 per cent, represents departmental receipts for the abolition of grade crossings by the following cities:

Of the total receipts for the abolition of grade crossings, $1,192,888 was reported for meeting outlays, as stated in a former paragraph. Receipts for street lighting, amounting to $34,376, were reported by 35 cities; and receipts from miscellaneous sources, amounting to $3,405, were reported by 11 cities.

Of the total amount reported in column "VIII. Miscellaneous," $314,325, or 77.9 per cent, was received by 44 cities from rents of city properties which have been acquired incidentally to the city's business, and are neither in charge of departments nor held for the definite object of producing an income. Of the remainder reported in this column, $50,944 was received by 13 cities as charges for various services; $20,752 was reported as received by 14 cities for sales of materials not belonging to departments; $12,556 was received by 2 cities as damages from property owners because of defective sidewalks, on account of which the cities were compelled to pay damages to persons injured thereby; and $4,986 was received by 5 cities for miscellaneous and unclassified purposes.

TABLE 15.

Receipts from special assessments.-Under this designation the Bureau of the Census includes receipts from compulsory contributions levied, under the taxing or police power of a municipality, to defray the cost of specific public improvements or public services undertaken primarily in the public interest. Special assessments differ from taxes in being apportioned according to the assumed benefit accruing to the individual for