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 THE COST OF GOVERNMENT 
 IN MINNESOTA 
 
 BY 
 
 E. V. ROBINSON, Ph. D. 
 
 DirectiOr of the Department of Besearch and Statistics of 
 
 the Minnesota Tax Commission, and Professor 
 
 of Economics, University of Minnesota 
 
 BEING CHAPTER XV OF THE THIRD BIENNIAX, REPORT 
 
 OF THE 
 
 MINNESOTA TAX COMMISSION 
 
 1912 
 ST. PAUL, MINNESOTA 
 
THE COST OF GOVERNMENT 
 IN MINNESOTA 
 
 BY 
 
 E. V. ROBINSON, Ph. D. 
 
 Director o£ the Department ol Research and Sitatistics of 
 
 the Minnesota Tax Commission, and Professor 
 
 of Economics, University of Minnesota 
 
 BEING CHAPTER XV OF THE THIRD BIENNIAL REPORT 
 
 OF THE 
 
 MINNESOTA TAX COMMISSION 
 
 1912 
 ST. PAUL, MINNESOTA 
 
IF GOVERNMENT 
 
 THE COST OF GOVERNMENT IN MINNESOTA 
 
 Page 
 I. Scope and methods of investigation 245 
 
 11. Financial relations of different civil units 248 
 
 III. Cost of local and county government 251 
 
 Analysis table A — Receipts' of subdivisions of counties in 1911, 
 measured by per cent of total, by true valuation and b"y 
 population, tor the state as a whole 256 
 
 Analysis table B — Receipts and payments of counties in 1911, 
 measured by per cent of total, by true valuation and by 
 population, for the state as a whole 258 
 
 Analysis table C — Expenditures for county purposes by coun- 
 ties in 1911, measured by area, by true valuation and by 
 population 260 
 
 Diagram l^Cost of county government for maintenance and 
 
 interest 263 
 
 IV. Cost of state government ■ 264 
 
 Analysis table D — Comparative statistics concerning Minne- 
 sota in 1904 and 1911 265 
 
 Diagram 2 — To<tal receipts of state of Minnesota in 1911 267 
 
 Analysis table B — Receipts of state of Minnesota in 1911, by 
 sources, measured by per cent of total, by area, by true 
 valuation and by population 268 
 
 Analysis table F — Payments of state of Minnesota in 1911, by 
 purposes measured by per cent of total, by area, by true 
 valuation and by population 271 
 
 Diagram 3 — Net expenditures of state of Minnesota 272 
 
 V. Cost of the federal government 273 
 
 Analysis table G — Receipts of the United States from different 
 sources in 1911, measured by per cent of total, by area 
 and by population as shown by the census of 1910, fiscal 
 year ending June 30, 1911 275 
 
 Analysis table H — Payments of the United States for different 
 purposes in 1911, measured by per cent of total, by area 
 and by population, as shown by the census of 1910, fiscal 
 year ending June 30, 1911 277 
 
 VI. Comparison of all grades of government 278 
 
 Analysis table I — Cost of all grades of government in 1911 to 
 
 taxpayers of Minnesota 278 
 
 Diagram 4 — Distribution of total cost of government in 1911. 282 
 
 Diagram 5 — Distribution of state tax on general property 
 
 in 1911 282 
 
 Diagram 6 — Distribution of federal taxes in 1911 2'82 
 
 VII. Comparative costs in 1910 and 1911 283 
 
 Analysis table J — Cost of government in 1910 and 1911, based 
 
 on coercive revenues as in 1911 285 
 
 VIII. Scope and methods of municipal investigation 286 
 
 IX. Cost of government in cities of class 1 293 
 
 Analysis table K — Receipts by sources a:nd payments by pur- 
 poses, measured by per cent of total, by true valuation 
 and by population, fiscal year ending December 31, 1911, 
 
 or date nearest thereto 294 
 
 Analysis table L — Finances of cities having over 100,000 popu- 
 lation in 1910, together with Duluth 298 
 
X. Cost of government in cities and villages of class 2 301 
 
 Analysis table M — Receipts by sources and payments by pur- 
 poses measured by per cent of total, by true valuation 
 and by population, fiscal year ending December 31, 1911, 
 or date nearest thereto 302 
 
 Diagram 7 — ^Cost of municipal government, in classes 1, 2 
 
 and 3 312 
 
 Diagram 8 — ^Relaition of maintenance and Interest to revenue, 
 
 ■classes 1, 2 and 3 313 
 
 Analysis table N — ^Comparative statement of payments for dif- 
 ferent purposes in the 24 cities of classes 1 and 2, fiscal 
 year 1911 314 
 
 Diagram 9 — True tax rate for municipal and school purposes, 
 
 classes 1, 2 and 3 319 
 
 Diagram 10 — ^Relation of net debt to true valuation, classes 
 
 1, 2 and 3 321 
 
 Diagram 11 — ^Per cent of interest to tax levy, classes 1, 2 and 3 323 
 
 XI. Cost of government in cities and villages of class 3 324 
 
 Analysis table O — Receipts by sources and payments by pur- 
 poses measured by per cent of total, by true valuation 
 and by population, fiscal year ending December 31, 1911, 
 or date nearest thereto 326 
 
 XII. Cost of government in cities and villages of class 4 337 
 
 Analysis table P — Receipts by sources and payments by pur- 
 poses, measured by per cent of total, by true valuation 
 and by population, fiscal year ending December 31, 1911, 
 
 or date nearest thereto 338 
 
 Diagram 12 — ^Cost of municipal government, class 4 372 
 
 Diagram 13 — Relation of maintenance and interest to revenue, 
 
 class 4 ; 373 
 
 Diagram 14 — True tax rate for municipal and school purposes, 
 
 class 4 375 
 
 Diagram li5 — ^Relation of net debt to true valuation, class 4. . . 376 
 Diagram 16 — Per cent of interest to tax levy, class 4 377 
 
 XIII. Cost of government in villages of class 5 378 
 
 Analysis table Q — Total receipts and payments of 183 villages 
 in class 5, classified as "mineral" and "non-mineral" and 
 analyzed on the basis of per cent of total and population, 
 fiscal year ending December 31, 1911, or date nearest 
 thereto 380 
 
 XIV. Variation of cost with size of municipality 384 
 
 Analysis table R — Distribution of population in Minnesota, 
 showing proportion covered in study of cost of municipal 
 government 3^5 
 
 Analysis table S — Showing separately the "mineral" from the 
 "non-mineral" cities and villages, on the basis of per cent 
 of total, valuation and population, for classes 1 to 4, as 
 units, fiscal year ending December 31, 1911, or date nearest 
 thereto 3^^ 
 
 Analysis table T— iSummary by classes, comparing valuations, 
 levies, rates, debt and interest, for 11 "mineral" and for 
 132 "non-mineral" cities and villages, including all over 
 1,000 population in 1910, fiscal year ending December 31, 
 
 1911, or date nearest thereto 388 
 
 • Analysis table U^Showing the average relation of size of city 
 to cost of government in 310 cities and villages of Minne- 
 sota, excluding those on the iron ranges 392 
 
 Diagram 17 — ^Summary of municipal finances, by classes 394 
 
 XV. Conclusions 396 
 
Schedules 4,05 
 
 I. For counties 405 
 
 11. Separate items included in columns headed "other 
 
 special taxes" on abstract of tax lists for 1911 409 
 
 III. For cities and villages of more than 5,000 population in 
 
 1910 410 
 
 IV. For cities and villages of 1,000 to 5,000 population in 1910 415 
 V. For villages below 1,000 population in 1910 418 
 
 VI. For villages below 1,000 population in 1910 (receipts 
 
 only) 419 
 
 VII. For school districts 420 
 
 List of cities whose boundaries coincide with corresponding 
 
 school district 422 
 
 List of governmental organizations, separate funds, boards and 
 
 districts represented in tables IX, X and XI 422 
 
 List of "mineral towns" 427 
 
 Alphabetical list, by classes, of cities and villages in Minnesota 
 
 having over 1,000 population in 1910 428 
 
 Basic tables 430 
 
 I. Area, population, taxable and' true valuation of Minne- 
 sota, by counties, 1911 430 
 
 II. Receipts of subdivisions of counties in Minnesota for 
 
 fiscal year 1911 , 432 
 
 III. Receipts of counties in Minnesota, fiscal year ending 
 
 December 31, 1911 436 
 
 IV. Payments of counties in Minnesota, fiscal year ending 
 
 December 31, 1911 440 
 
 V. Receipts of state of Minnesota, classified as to source, 
 
 fiscal year, 1911 444 
 
 VI. Payments of the state of Minnesota, classified as to pur- 
 pose, fiscal year ending July 31, 1911 446 
 
 VH. Receipts of the United States by sources for the fiscal 
 
 year ending June 30, 1911 450 
 
 VIII. Payments of the United States by purposes for the fis- 
 cal year ending June 30, 1911 452 
 
 IX. Wealth, debt and taxation in cities and villages of Min- 
 nesota, fiscal year ending, December 31, 1911, or date 
 
 nearest thereto 454 
 
 Class 1 (over 75,000) 454 
 
 Class 2 (5,000-20,000) 455 
 
 Class 3 ( 2,500-5,000) 460 
 
 Class 4 (1,000-2,500) 466 
 
 X. Receipts of cities and villages of Minnesota, fiscal year 
 
 ending December 31, 1911, or date nearest thereto 485 
 
 Class 1 (over 75,000) 485 
 
 Class 2 (5,000-20,000) 486 
 
 Class 3 (2,500-5,000) 490 
 
 Class 4 (1,000-2,500)..-. 494 
 
 XI. Payments of cities and villages of Minnesota, fiscal year 
 
 ending December 31, 1911, or date nearest thereto 510 
 
 Class 1 (over 75,000) 510 
 
 Class 2 (5,000-20,000) 512 
 
 Class 3 (2,500-5,000) 516 
 
 Class 4 (1,000-2,500) 520 
 
 XII. Financial statistics of representative villages of Minne- 
 sota, fiscal year ending December 31, 1911, or date 
 nearest thereto — ^Class 5 (under 1,000) 536 
 
MINNESOTA TAX COMMISSION 245 
 
 CHAPTER XV 
 THE COST OF GOVERNMENT IN MINNESOTA 
 
 By E. V. Robinson, Ph. D., Professor of Economics in the University of Min- 
 nesota and Director of the Department of Research and 
 Statistics of the Minnesota Tax Commission 
 
 1— SCOPE AND METHODS OF INVESTIGATION 
 
 The Minnesota tax commiysion two years ago undertook the 
 first study of the cost of government ever made in this state, and 
 published the results as chapters XXII and XXIII of the report 
 of the commission for 1910. In view of the interest aroused by 
 this feature of the report, both in Minnesota and other states, the 
 commission resolved to continue this investigation on a more ex- 
 tended scale in the report for 1912. Such a study appears espe- 
 cially opportune at the present time, in view of the agitation over 
 the high cost of living, and the disposition in various quarters to 
 seek the explanation of this phenomenon in excessive taxation, 
 rather than in the domain of private industry. 
 
 Scope of the 1910 Investigation 
 
 The investigation of 1910, being pioneer work in this state, Avas 
 based chiefly on the county auditors' abstracts of tax lists, which 
 are filed with the state auditor. These give the taxes levied for 
 various purposes, but not the actual receipts from taxation ; and 
 they of course give no information as to receipts from sources 
 other than taxation, nor as to disbursements. All incorporated 
 places were, however, requested to report receipts from licenses, 
 fees, fines and sales, while cities claiming 5000 or more population 
 were asked to report total receipts and disbursements so far as 
 handled by the city proper or embodied in its financial statement.- 
 School receipts and disbursements were thus secured only for Min- 
 neapolis and St. Paul. 
 
 Scope of Present Investigation 
 
 The per cent of taxes collected, however, varies rather widely 
 in different sections of the state ; and the greater this variation, 
 the less can the tax levy be accepted as a true test of the cost of 
 
246 THIRD BIENNIAL, REPORT 
 
 government. Moreover, so large a part of the public money goes 
 to the support of the schools that any calculation which omits the 
 schools is seriously incomplete. For these reasons, in spite of the 
 very onerous nature of the undertaking, the lack of a trained force 
 large enough to handle this extra work, the consequent necessity 
 of organizing a temporary staff, and financial limitations which 
 rendered the expense of the investigation a cause of constant 
 anxiety, it seemed best to ask for the actual receipts and disburse- 
 ments of all counties, all incorporated places, all independent muni- 
 cipal boards in such places, and also to include the schools in all 
 cities and villages of 1000 or more population.. This meant corre- 
 sponding with 86 county auditors, as many county superintendents, 
 644- city and village clerks, approximately 200 school districts, and 
 a large number of independent municipal boards. There were thus 
 in all more than 1000 separate governmental units and offices from 
 which returns had to be secured ; and while most of the officials 
 addressed were exceedingly patient and courteous, it was sometimes 
 necessary to write five or six letters and eventually to employ night 
 letters and the long distance telephone in order to obtain miss- 
 ing data or clear up doubtful points. In the end, a report of some 
 sort was secured from every incorporated place in the state, and 
 also from every board of education or other independent board 
 in municipalities having over 1000 population in 1910. After all 
 this preliminary work had been completed, it of course remained to 
 verify, consolidate, tabulate and analyze the statistics secured. 
 The magnitude of the undertaking is thus apparent at a glance. 
 
 The Measure of the Cost of Government 
 
 What is appropriated by the various public bodies having con- 
 trol of the treasury determines in the main what must be raised 
 by taxation. Public expenditures are thus the logical starting point 
 in the study of the cost of government. On the other hand, in so 
 far as the government disposes of funds of a private or commercial 
 nature, expenditures fail to show the actual cost of government 
 to the taxpayer. For this reason receipts are used in this investi- 
 gation wherever possible, rather than expenditures, as the measure 
 of the cost of government. 
 
 Classification of Receipts 
 
 In order to serve as such a test, it is essential that receipts be 
 classified into (1) revenue or ordinary, and (2) non-revenue or 
 
MINNESOTA TAX COMMISSION 247 
 
 extraordinary receipts; and further, that revenues be again di- 
 vided into (a) those derived from taxes, licenses, fees, fines and 
 other purely coercive payments, and (b) commercial revenues, 
 received by the government in return for some special service. 
 
 Coercive, or public revenues are a portion of the income or 
 property of the citizen taken by compulsion, presumably for public 
 purposes. Such compulsory contributions in the aggregate meas- 
 ure the cost of government to the taxpayer. On the other hand, 
 in making payment for special services rendered by the government, 
 the citizen merely pays for value received, much as he does at a 
 grocery or a dry goods store. It is on this account that the name 
 "commercial revenues" is employed for this class of receipts. For 
 example, when a man pays a special assessment for a ditch, or 
 sevFer, or sidewalk, he is helping to pay for a public improvement 
 which is supposed to increase the selling value of his property by 
 at least the amount of his assessment. In case it does this, he gets 
 back, in another form, all that he pays. Only in case he is assessed 
 more than the benefit to his property is he taxed at all, while in all 
 cases where he is assessed less than the benefit to his property, he 
 actually profits by the transaction. It is clear, therefore, that 
 special assessments, unless in excess of benefits to the property, 
 are not a part of the cost of government. On this account it is 
 essential to separate special assessments from taxes, special assess- 
 ment loans from general loans, and interest payable on special 
 assessment loans from interest on general loans. 
 
 The same line of reasoning applies even more clearly to publicly 
 operated public service enterprises, such as waterworks, electric, 
 gas, heating and power plants, telephones, scales, markets, audi- 
 toriums, skating rinks, cemeteries, warehouses, ferries, and other 
 enterprises which furnish to the public a specific commodity or 
 service in return for a specific price. In all these cases the public 
 enterprise is merely a substitute for some private enterprise which 
 would otherwise be patronized. "What the individual pays for 
 such service is therefore as little a part of the cost of government 
 as what he would pay to similar private concerns. Such public 
 enterprises consequently figure in the cost of government to the 
 taxpayer only in the event, and to the extent, that they fail to be 
 self-supporting and consequently become a charge on the general 
 revenues. For this reason, as in the case of special assessments. 
 it is' essential that the receipts and payments for an public service 
 enterprises, the debts incurred on their account, and the payment 
 of interest and principal on such debts, be kept entirely distinct 
 
248 THIRD BIENNIAL, REPORT 
 
 from all similar items pertaining to the municipality in general. 
 Unless such separation is rigidly carried through, it is hopeless 
 to attempt to learn the true cost of government. 
 
 Classification of Expenditures 
 
 On the side of expenditures, an equally fundamental distinction 
 exists between maintenance charges and the cost of permanent 
 improvements. Under maintenance are included current expenses 
 of all sorts, ordinary repairs, and such a per cent for depreciation 
 as will be sufficient to renew the physical plant by the time it is 
 worn out. This sort of accounting is customary in all well-managed 
 private enterprises ; it is equally indispensable in all public service 
 enterprises undertaken by the municipality; and it is essential 
 in the ordinary operations of government, if the public is to have 
 the means of knowing what are the actual expenditures for govern- 
 ment, and whether current revenues are equal to the expenditures 
 properly chargeable against them. 
 
 Permanent improvements, on the other hand, cover investments 
 in lands, buildings, bridges, new highways and other physical prop- 
 erties which are designed to serve for a number of years. Ex- 
 penditures for such purposes are often met in whole or in part by 
 public loans; and in any case they are not properly a part of the 
 cost of government in any one year, but should be spread out over 
 a number of years corresponding to the durability of the improve- 
 ments in question. 
 
 It is therefore absolutely necessary to separate payments for 
 maintenance from payments for permanent improvements, both 
 in public service enterprises managed by the municipality and in 
 the ordinary operations of the government. Unless this is done 
 (and in the systems of accounting used by municipalities it is often 
 not done) no one can tell what is the true expenditure for govern- 
 ment; nor whether public service enterprises conducted by the 
 government are really making money or losing it; nor whether 
 the present generation is paying its way, or saddling upon the 
 future not only the cost of permanent improvements but a part of 
 the expenditures for the salaries of public officials and other cur- 
 rent expenses. 
 
 II— FINANCIAL RELATIONS OF DIFFERENT CIVIL UNITS 
 
 In few states, if in any, are the different grades of government 
 so intimately related to one another as in Minnesota. Whatever 
 
MINNESOTA TAX COMMISSION 249 
 
 may be thought about it as a matter of administration, this inter- 
 relation greatly complicates the problem of securing a consolidated 
 statement showing the cost of all grades of government in 
 Minnesota. 
 
 Financial Relations of the State 
 
 The financial relations between the state and other govern- 
 mental units are especially complex, as will appear from the follow- 
 ing tabular statement : 
 
 1. The state collects directly : 
 
 (1) gross earnings taxes on railroads, express, freight and tele- 
 
 phone companies 
 
 (2) gross earnings taxes on interurban electric roads 
 
 (3) ad valorem taxes on telegraph and sleeping car companies 
 
 (4) 2 per cent of gross insurance premiums 
 
 (5) 3 cents per net registered ton of vessels navigating inter- 
 
 national waters 
 
 (6) mortgage registry taxes on property not subject to ad 
 
 valorem taxation 
 
 (7) a great variety of licenses' and fees 
 
 (8) payments for trespass on state lands 
 
 (9) purchase price of stumpage sold 
 
 (10) exploration fees and royalties on mineral leases 
 
 (11) inheritance taxes on property in Minnesota transferred by 
 
 non-residents 
 
 2. The state receives from the United States: 
 
 (1) grants for state university 
 
 (2) grants for soldiers' home 
 
 (3) 5 per cent of cash land sales in Minnesota 
 
 3. The state receives from the counties: 
 
 (1) inheritance taxes, except from non-residents 
 
 (2) all other state taxes, except as shown under paragraph 1 
 
 (3) court forfeits 
 
 (4) principal and interest for state lands 
 
 (5) 90 per cent of hay and pasturage rentals 
 
 (6) 90 per cent of resident hunting licenses 
 
 (7) principal and interest for state loans, unless paid directly 
 
 by district or municipality 
 
 4. The state receives from all municipal corporations : 
 
 (1) 2 per cent of liquor licenses^ 
 
 ilncluding fishing licenses and non-resident liimting licenses. 
 2Laws 1907 c. 288, sec. 19 
 
250 THIRD BIENNIAL, REPORT 
 
 5. The state pays to counties: 
 
 (1) half of the vessel taxes 
 
 (2) the state apportionment and special aids for schools 
 
 (3) 5 cents per aqre of state lands for school maintenance^ 
 
 (4) certain grants for roads and bridges^ 
 
 (5) bounties relating to wolves, horse thieves, and timber plant- 
 
 ing 
 
 (6) a proportionate share of gross earnings taxes from inter- 
 
 urban electric roads for distribution to other civil units* 
 
 (7) 10 per cent of inheritance taxes collected by same counties 
 
 6. The state pays directly to cities and villages: 
 
 (1) the two per cent tax on gross insurance premiums unless 
 
 there is a duly organized firemen's relief association 
 
 (2) $250 per company toward armory maintenance^ 
 
 7. The state pays directly to firemen's relief associations (where 
 properly organized) : 
 
 (1) the two per cent tax on gross insurance premiums 
 
 8. The state pays directly to each company or battery furnishing 
 site: 
 
 (1) $10,000 for armory construction' 
 
 Financial Relations of the County 
 
 Tn addition to acting as collecting agent for the state, as indi- 
 cated under paragraph 3 above, the county has most intimate finan- 
 cial relations with all local governmental units, as may be seen 
 from the following summary. 
 9. The county receives from municipalities, except from cities of 
 10,000 or more population,^ 10 per cent of liquor licenses 
 
 10. The county pays to townships : 
 
 (1) all taxes levied for their use 
 
 (2) one-half of liquor licenses collected within such townships 
 
 (all of such licenses in counties over 275,000 populati.:Ti) 
 
 (3) occasional grants for roads, bridges, etc. 
 
 11. The county pays to school districts: 
 
 (1) state apportionment and aids for schools 
 
 2Laws 1911, c. 341 
 
 3Laws 1911, c. 33; also c. 254 (Elwell law) 
 
 ■iLaws 1909, c, 4.54 
 
 5Laws 1909, c. 375, sec. 41 (29); Laws 1911, sec. 8 (6). 
 
 oLaws 1911, c. 302 
 
 'Laws 1909, c. 450; also Laws 1907, c. 433 
 
MINNESOTA .TAX COMMISSION 251 
 
 v2) county apportionment for schools' 
 
 (3) local one mill and special school taxes 
 
 12. The county pays to cities and villages : 
 
 (1) all taxes levied for their use 
 
 (2) many special assessments 
 
 (3) occasional grants for roads and bridges, etc. 
 
 Salvage Tax 
 
 13. T'he local board of underwriters in each municipality also re- 
 ceives directly from foreign insurance companies 2 per cent of 
 the gross premiums for maintenance of salvage corps. 
 
 Ill— COST OF LOCAL AND COUNTY GOVERNMENT 
 
 Why Reports Were Asked from County Auditors 
 
 Under the system outlined above, the county is the chief ad- 
 ministrative agent both of the state and of the local governmental 
 units smaller than the county, especially in matters of taxation; 
 and the keystone of this administrative system is the county -auditor. 
 "While very reluctant to add to the burdens of these public officials 
 who have so many and such important duties to perform, often 
 with inadequate clerical assistance, it was clearly necessary to 
 secure reports from the county auditors, not only in order to ascer- 
 tain the receipts and payments of the counties, but also to insure 
 a complete statement of the tax receipts of townships, school dis- 
 tricts and municipalities. 
 
 Schedules I and II 
 
 For these reasons, schedule I was early sent to the county 
 auditors. At a later date schedule II was also found to be neces- 
 sary in order to distinguish with certainty between general public 
 levies and special assessments on property benefited, as shown on 
 the abstracts of tax lists. As a matter of information, these sched- 
 ules are printed in this report (pages 405 to 409). 
 
 Response of County Auditors 
 
 In reply to these requests, many of the county auditors sent 
 in the figures promptly and in excellent form. Some of them 
 however, for various reasons were unable to give the desired 
 
 iDerived from certain licenses, fines, estrays and other sources 
 
252 THII5D BIENNIAL REPORT 
 
 information. The most common difficulty seemed to be varying 
 systems of bookkeeping. Almost every county, in fact, appears 
 to have a distinct system, vrith the result that vphile many of these 
 systems are good individually, any sort of comparison becomes 
 extremely difficult and as to certain matters, quite impossible. 
 Thus the distribution of the receipts (schedule I, item 1) frequently 
 could not be ascertained; the distribution of current expenses be- 
 tween the different functions of government (schedule I, item 2) 
 varied so greatly as to suggest that the classification was being 
 differently interpreted in different counties; and the outstanding 
 debt of the county as reported was sometimes found to include 
 state loans tc school districts and other subdivisions of the county. 
 The area of municipalities, which was asked for on schedule I 
 because it has an important bearing on expenditures for streets, 
 lights, police and fire protection, etc., was also not reported in 
 enough counties to warrant the use of this basis of comparison 
 for municipalities. For these reasons, it became necessary to cur- 
 tail somewhat tables II, III and IV (pages 432-443) which are based 
 on schedule I, and also analysis tables A, B, and C, which in turn 
 rest upon these. In spite of these difficulties, however, by far the 
 larger part of the desired information was eventually obtained, 
 either from the schedules as returned by the county auditors, or 
 from the printed financial statements of the counties supplemented 
 by correspondence. 
 
 Proof Sheets Sent to County Auditors 
 
 In order to guard against possible errors, advance proof sheets 
 of tables III and IV were sent to all county auditors, with a re- 
 quest for corrections and suggestions. Only two answers to this 
 request were received, each stating that the auditor had appar- 
 ently misplaced one item in filling out the schedule. 
 
 Area and Population of Counties 
 
 The area of Minnesota by counties in table I, (page 430) is 
 exclusive of water surface, as reported by the census. The popula- 
 tion in 1910 is taken from the census of that year ; while the 
 population in 1911 was computed by adding (or subtracting) one- 
 tenth of the change between 1900 and 1910 for each county. The 
 census bureau very courteously furnished estimates of the popula- 
 tion in 1911 ; but in computing these the bureau felt compelled, 
 in accordance with an office rule and as a matter of comity, to 
 
MINNESOTA TAX COMMISSION 253 
 
 use the state census of 1905 as the starting point. On this account, 
 the census estimates for 1911 could not be employed in this investi- 
 gation. Previous experience had clearly shoAvn that the state 
 c.gnsus of 1905 was considerably too high since it gives a rapid 
 rate of increase from 1900 to 1905 and practically no increase, but 
 on the contrary an actual decrease in a large number of counties, 
 from 1905 to 1910. No such erratic movements of population ever 
 actually occur in time of peace and in the absence of pestilence 
 over areas as large and as full of resources as Minnesota. 
 
 True Valuation of Counties 
 
 The true valuation, both of counties (table I) and municipalities 
 (table IX) was calculated by the sales method for real estate, and 
 by applying to personal property the ratio (28 per cent) pre- 
 viously established for such property by the tax commission. The 
 personal property is in each case exclusive of money and credits, 
 since these are taxed at a different rate from other property. 
 
 Receipts of Local Governmental Units 
 
 In table II (page 432) columns 1 to 5 inclusive are taken from the 
 returns of the county auditors, the other columns from the sched- 
 ules or printed reports sent in by the various municipalities ; the 
 totals being then assembled and footed by counties. The use of 
 items from two sources opens the way to possible' duplication, 
 especially in the matter of special assessments. The extent and 
 effect of such duplication therefore requires somewhat careful con- 
 sideration. 
 
 Confusion of Taxes and Special Assessments 
 
 Special assessments are often collected by the county treasurer 
 along with other taxes. In the three large cities, however, various 
 classes of assessments are collected by the city treasurer. This 
 practice also exists to some extent in other municipalities, depend- 
 ing apparently on the special provisions of the municipal charter. 
 In this variety of practice and especially in the usual failure of 
 county and municipal accounts to distinguish between taxes and 
 special assessments, there lurks an appreciable factor of error. 
 ' Thus in column 5 of table II (page 433) the taxes for cities and 
 villages as reported by the county auditors undoubtedly contain 
 some special assessments. The inclusion of special assessments 
 
254 THIRD BIENNIAL REPORT 
 
 in this column tends to increase the total amount of "general 
 revenue" for cities and villages. In order to reduce this error, 
 statements of the methods of collection of special assessments were 
 secured from the three large cities, and all assessments collected 
 through the counties were deducted before entering the tax col- 
 lections in table II. Again, municipal officials often fail to keep 
 separate records of receipts from taxation and special assessments, 
 especially such as are collected through the county. In so far as 
 they fail to do this, there is indeed less duplication between columns 
 5 and 11 in table II — that is to say, between general and commercial 
 revenues — but on the other hand, to the same extent, receipts from 
 special assessments appear in tables. X and XII as receipts from 
 taxation. In brief, the net effect of this factor of error is to increase 
 the cost of local government as measured by receipts, in table II; 
 to cause duplication in column 16 of the satne table, representing 
 total revenue receipts of local governmental units ; and to increase 
 th,e apparent cost of government for all municipalities which in 
 filling out schedules III, IV and V failed to distinguish between 
 taxes and special assessments. 
 
 How great this error is cannot be definitely ascertained. It 
 is however , the most important element of uncertainty in the cal- 
 culation, and therefore presumably more than sufficient to offset 
 any omissions or errors on the other side. It follows that the 
 cost of government as reported in the several analysis tables deal- 
 ing with local and municipal government may be regarded as 
 somewhat too high, rather than too low. 
 
 Cost of Local Govefnment 
 
 According to table II (page 432), the general revenues of local 
 
 units, derived from local sources, were as follows : 
 
 Receipts of townships from taxation $ 2,749,978.16 
 
 Receipts of school districts from local taxation 10,385,688.04 
 
 Receipts of municipalities from local taxation 10,744,222.82 
 
 Receipts of municipalities from liquor licenses 2,503,375.24 
 
 Receipts of municipalities from other licenses 318,338.02 
 
 Receipts of municipalities from other general revenues 58,702.86 i 
 
 Total general revenues from local sources $26,760,305.14 
 
 "Other general revenues" are not supposed to be coercive, 
 covering receipts of conscience funds, property unclaimed, etc. ; 
 but in many of the schedules this heading appears to have been 
 given a wider meaning. For this reason, "other general revenues" 
 are included, along with purely coercive receipts, as a part of the 
 cost of government. 
 
MINNESOTA TAX COMMISSION 255 
 
 In order to show the total general revenues received by local 
 units, it vi^ould be necessary to add to the receipts from local 
 sources the following, derived chiefly from the state and the coun- 
 ties : 
 
 Receipts of school districts from state $ ^,122,328.43 
 
 Receipts of municipalities from grants and gifts 1,219,819.96 
 
 Total grants and gifts $ 4,342,148.39 
 
 Total general revenues (local plus grants) 31,102,453.53 
 
 It will be noted that of the total general revenues received by 
 the schools (13.5 millions), 3.1 millions, or 23 per cent came from 
 the state. These grants hoM^ever, as also those received by munic- 
 ipalities for armories, fire companies, etc., amount in fact to state 
 appropriations and are therefore included in this investigation 
 with the -cost of state government. 
 
 Commercial revenues and receipts from loans could not be as- 
 certained in the case of townships and smaller school districts, since 
 there is no complete record of such items except in the books of the 
 town and district clerks ; and neither force nor funds were avail- 
 able to conduct so extended an investigation. The commercial 
 receipts of these civil units are, however, unimportant, the prin- 
 cipal items being rentals of halls, road machinery, etc., together 
 with sales of old materials. 
 
 Cities and villages on the other hand, in addition to general 
 revenues of 14.8 million dollars, had in 1911 commercial revenues 
 aggregating 6.2 millions. Of this amount, 2.3 millions represented 
 special assessments ; 0.4 millions, departmental earnings, principally 
 in the large cities ; 3.2 millions, income from public service enter- 
 prises; and 0.2 millions interest, premiums on bonds, and similar 
 items. The cities and villages also received 9.3 millions from loans, 
 including unpaid warrants as well as bonds sold. The size of this 
 item, amounting to practically two-thirds as much as the total gen- 
 eral revenues of municipalities, (table II, column 10) may well give 
 cause for serious reflection ; all the more so as the debt contracted 
 during the year by townships and school districts is not included 
 in the table. 
 
 The total receipts from all sources amounted to 2.7 millions for 
 townships, 13.5 millions for school districts, and 31.3 millions for 
 municipalities, making a total of 47.5 million dollars, so far as 
 ascertained, received by all local units of government. 
 
256 
 
 THIRD BIENNIAL. REPORT 
 
 ANALYSIS TABLE A 
 
 RECEIPTS OF SUBDIVISIONS OF COUNTIES IN 1911, MEASURED BY PER GENT OF 
 TOTAL, BY TRUE VALUATION AND BY POPULATION, FOR THE STATE AS A 
 WHOLE 
 
 (Based on totals of Tables I and II, Pages 430-135) 
 
 Items 
 
 Ppr Cent 
 of Total 
 
 Per SIO.OOO 
 
 True j Per Capita 
 Valuation ! 
 
 I Receipts of townships — 
 
 ■ 1 
 5.787 S7 37! SSI an 
 
 
 
 
 II Receipts of school districts — 
 2 from taxes 
 
 21.856 
 6.571 
 
 S27.83' 
 8.37 
 
 $1.93 
 
 
 
 
 4 Total for school districts ... 
 
 28.427 
 
 $36.20 
 
 $6.41 
 
 
 III Receipts of citie s and villages- 
 
 5 from taxes 
 
 6 from liquor licenses 
 
 7 from other licenses, fees and fines 
 
 7a Total coercive revenues. 
 
 8 from grants and gifts 
 
 9 from other general revenues. 
 
 Total general revenues. 
 
 10 
 
 11 from special assessments 
 
 12 from departmental, school and library earnings. 
 
 13 from public service enterprises 
 
 14 from interest 
 
 Total commercial revenues. 
 Total revenues 
 
 IS 
 16 
 
 17 from offsets to outlays 
 
 18 from loans during year 
 
 19 from transfers, reiunds, agency, trust and invest- 
 
 ment operations 
 
 20 
 
 Total receipts of cities and villages. 
 
 22.611 
 6.268 
 0.670 
 
 28.549 
 
 2.667 
 0.123 
 
 31.239 
 
 4.859 
 0.970 
 6.724 
 0.511 
 
 13.064 
 44.303 
 
 0.119 
 19.671 
 
 1.693 
 
 S28.79[ 
 
 6.71 
 
 .85 
 
 36.35 
 
 3.27 
 .16 
 
 39.78 
 
 6.19 
 
 1.24 
 
 8.56 
 
 .65 
 
 16.64; 
 56.42 
 
 .15: 
 25.051 
 
 2.151 
 $33.77' 
 
 $5.10 
 
 1.19 
 
 .15 
 
 6.44 
 
 .58 
 .03 
 
 7.05 
 
 1.10 
 .22 
 
 1.51 
 .11 
 
 2.94 
 9.99 
 
 .03 
 4.44 
 
 .38 
 
 $14.84 
 
 21 TOTAL RECEIPTS, ALL SUBDIVISIONS 
 
 Net cost of local government to local taxpayers® 
 
 $127.34 
 
 S71.71, 
 
 $22.65 
 
 S12.70 
 
 ©Being the total of items 1, 2, 7a and 9. 
 
 In order to bring out the significance of these figures, the totals 
 of table II are analyzed in table A, on the basis of true valuation 
 and population. According to this table, the cost of local govern- 
 ment to local taxpayers (represented by general revenues exclusive 
 of grants) was as follows : per $10,000 true valuation, $7.37 for 
 townships, $27.83 for schools, $36.51 for cities and villages, mak- 
 ing a total of $71.71 ; while the cost per capita was $1.30 for town- 
 ships, $4.93 for schools, and $6.47 for cities and villages, giving a 
 total per capita cost for all local units of $12.70. 
 
 To guard against misinterpretation of these figures, attention 
 
MINNESOTA TAX COMMISSION 257 
 
 is called to the fact that they represent averages for the state as 
 a whole. As a result, the towjDship costs appear smaller than they 
 actually are, because spread out over the cities ; while the city 
 costs in turn are apparently lessened by being spread out over 
 the country districts. The figures therefore do not give the true 
 cost of different grades of government in any one locality; but 
 they do give with approximate accuracy, it is believed, the average 
 cost of local government to local taxpayers for the state consid- 
 ered as one community. 
 
 The Cost of County Government 
 
 In tables III and IV (pages 436 to 443) are given the receipts of 
 counties from all sources and payments for all purposes in 1911. 
 The receipts of all counties foot up 42.7 million dollars. Most of 
 this was however merely collected and turned over to other civil 
 divisions ; and owing to the inability of some county auditors to 
 show the apportionment of tax receipts for the fiscal year (the 
 regular dates being March 1 and November 1), the tax receipts 
 have little bearing on the cost of county government. The pay- 
 ments, on the other hand, which are given in table IV, are of 
 course distributed by purposes. From this table it appears that 
 while the total payments of the counties aggregated 41.8 million 
 dollars,- the sum really spent by the counties was 9.3 millions of 
 dollars, less 2.1 millions (columns 3, 6, 8) representing special as- 
 sessment work paid for by the lands benefited. Deducting these 
 payments, made by the county practically as agent for the land 
 owners, the actual disbursements for county purposes are reduced 
 to 7.2 million dollars. From this sum a further deduction of 1.4 
 millions must be made, 0.3 being for commercial revenues and 1.1 
 for receipts from loans (table III, columns 5, 6, 13). The reason 
 for these deductions is in brief that receipts from rentals and sales 
 reduce by so much the amount to be raised by taxation ; while 
 warrants outstanding at the end of the year are, in part at least, • 
 an offset to warrants outstanding at the beginning of the year, 
 which are included in payments on principal of debt. So far as 
 income from loans represents bonds sold, or a larger volume of 
 unpaid warrants piled up during the year, deduction from pay- 
 ments for county purposes may appear more questionable. In the 
 long run, such financing necessarily means an increase of taxa- 
 tion. So far as the fiscal year 1911 is concerned, however, pay- 
 ments from such sources did not actually come out of the isockets 
 
258 
 
 THIRD BIENNIAL REPORT 
 
 of the taxpayers. The increase of public indebtedness is a very 
 serious matter, but it is a distinct question to which some atten- 
 tion will be given at a later point in the report. 
 
 The cost of county government to the county taxpayers in 1911 
 was thus substantially 6 million dollars. 
 
 ANALYSIS TABLE B 
 
 RECEIPTS AND PAYMENTS OF COUNTIES IN 1911, MEASURED BY PER CENT OF 
 TOTAL, BY TRUE VALUATION AND BY POPULATION, FOR THE STATE AS A 
 WHOLE 
 
 (Based on totals of tables I, III and IV) 
 
 Items 
 
 Per Cent 
 Total 
 
 Per S10,000 
 
 True 
 
 Valuation 
 
 Per Capita 
 
 Receipts of all counties as follows: 
 
 75.34 
 1.04 
 
 $86.18 
 1.19 
 
 $15.26 
 
 
 .21 
 
 
 
 3 Total general revenues 
 
 76.38 
 
 4.80 
 .23 
 .47 
 
 87.37 
 
 5.49 
 .27 
 .53 
 
 16.47 
 
 
 97 
 
 5 from clepartmental earnings 
 
 05 
 
 
 09 
 
 
 
 7 Total commercial revenues 
 
 6.60 
 
 81.88 
 
 2.08 
 7.70 
 1.66 
 .95 
 2.53 
 3.20 
 
 6.29 
 
 93.66 
 
 2.38 
 8,80 
 1.90 
 1.08 
 2.90 
 3.66 
 
 1.11 
 
 
 16.68 
 
 9 from state lands. . . 
 
 42 
 
 
 1 56 
 
 11 from agency and trust transactions 
 
 34 
 
 
 19 
 
 
 51 
 
 14 from special assessment loans 
 
 .65 
 
 15 TOTAL RECEIPTS OF COUNTIES®... 
 
 100.00 
 
 $114.38 
 
 $20.25 
 
 Payments of all counties as follows: 
 
 11.75 
 .85 
 .80 
 
 $13.16 
 .95 
 .89 
 
 $2 33 
 
 2 for interest on county debt 
 
 17 
 
 
 .16 
 
 
 
 4 Total county expense and interest 
 
 5 for permanent improvements (county) 
 
 6 for special assessment work.. 
 
 13.10 
 
 2.46 
 
 3.51 
 
 2.25 
 
 .67 
 
 16.00 
 
 2.76 
 
 3.93 
 
 2.52 
 
 .75 
 
 2.66 
 
 .49 
 70 
 
 
 
 S for principal of special assessment loans 
 
 .13 
 
 
 22.29 
 
 1.33 
 10.. 55 
 64.62 
 
 1.21 
 
 24.96 
 
 1.49 
 11.82 
 72.36 
 
 1.35 
 
 4 42 
 
 10-11 for transfers and refunds 
 
 26 
 
 
 
 
 12.82 
 24 
 
 
 
 
 15 TOTAL PAYMENTS 
 
 100.00 
 
 $111.98 
 
 $19.83 
 
 
 
 S15.69 
 
 $2.78 
 
 
 
 (i)Inf:luding collections for the state of Minnesota, townships, school districts, cities and villages. 
 ©Being payments items 1, 2, 5 and 7, less receipts items 5, 6 and 13. 
 
MINNESOTA TAX COMMISSION 259 
 
 Cost of County Government Measured by Valuation and Population 
 
 The receipts and payments of counties are analyzed in table 
 B for the state as a whole, on the basis of valuation and population. 
 According to this table, current expenses for county government 
 and interest on county debt amounted to $14.11 per $10,000 true 
 valuation, and $2.50 per capita; while permanent improvements 
 for county purposes and payments on the principal of county debt 
 accounted for $5.28 per $10,000 true valuation or $0.93 per capita. 
 The total payments properly chargeable to the counties thus came 
 to $19.39 per $10,000 true valuation or $3.43 per capita. From 
 these totals however the deductions previously indicated must be 
 made. These amount, on the basis of $10,000 true valuation, to 
 $0.80 for commercial receipts and $2.90 for county loans, or $3.70 
 in all; while on the per capita basis they foot up $0.14 for com- 
 mercial receipts and $0.51 for county loans, or $0.65 taken to- 
 gether. 
 
 The average cost of county government is thus computed as 
 $15.69 per $10,000 true valuation, or $2.78 per capita. 
 
 Expenditures of Individual Counties 
 
 In table C, columns 1, 2, 5, and 7 of table IV are analyzed for 
 each county on the basis of area, valuation and population. Time 
 was lacking to calculate for each county on these several bases 
 the deductions made for the state as a whole in table B. For this 
 reason the totals of table C differ somewhat from the net cost 
 of county government presented in table B. However, it does not 
 appear that these deductions, if made for each county, would 
 materially alter the relative rank of any considerable number of 
 counties. 
 
 In general, the larger, newer, and less densely peopled counties 
 show 'a relatively low expenditure per square mile, but a high 
 expenditure in proportion to true valuation and population; while 
 in the smaller, older and more densely settled counties, the situa- 
 tion is exactly reversed. For this reason it is necessary to inter- 
 pret table C by the aid of the population per square mile, which 
 is printed in the first column. Again, expenditures for permanent 
 improvements are relatively larger in the newer counties, while 
 the older rural counties are spending little, and in some cases noth- 
 ing, except for current expenses. Further, the effect of large 
 cities can be clearly traced in larger expenditures, not only in 
 
EXPENDITURES FOR 
 
 COUNTIES 
 
 Population 
 per Square 
 Mile in 1911 
 
 Maintenance and Interest on County Debt 
 (Table IV, 1 and 2) 
 
 
 Average per 
 Square Mile 
 
 Average per 
 $10,000TrueVal 
 
 Average per 
 Capita 
 
 Aitkin 
 
 5.9 
 27.5 
 14.3 
 
 5.3 
 29.1 
 19.2 
 38.1 
 33.0 
 21.1 
 46.4 
 
 5.7 
 22.9 
 31.8 
 19.0 
 
 7.0 
 
 0.9 
 19.9 
 16.2 
 42.6 
 27.2 
 , 27.2 
 27.5 
 29.3 
 30.4 
 41.3 
 16.6 
 608.8 
 24.9 
 10.6 
 28.8 
 
 6.8 
 20.6 
 12.4 
 23.8 
 
 8.9 
 
 2.2 
 19.7 
 
 4.0 
 39.6 
 18.6 
 22.4 
 37.6 
 
 5.8 
 
 9.2 
 24.4 
 27.3 
 18.8 
 21.1 
 31.9 
 16.7 
 31.7 
 21.1 
 16.5 
 33.7 
 22.6 
 16.2 
 11.5 
 20.4 
 18.2 
 18,4 
 1,422,3 
 16,0 
 21,0 
 23.6 
 52.3 
 20.9 
 
 7.: 
 
 26.3 
 40.6 
 18.4 
 26.3 
 35.3 
 37.4 
 14.6 
 17.4 
 24.6 
 14.3 
 34.2 
 16.2 
 30.9 
 65. 1 
 26.2 
 12.3 
 52.1 
 40.5 
 19.6 
 
 $22.38 
 74.43 
 31.89 
 21.98 
 98.35 
 67.06 
 87.98 
 63.90 
 45.57 
 64.26 
 27.42 
 57.13 
 59.85 
 62.41 
 24.78 
 16.18 
 52.88 
 43.66 
 77.55 
 49.69 
 40.11 
 47.54 
 43.37 
 58.80 
 72.46 
 33.33 
 
 1,128.34 
 56.37 
 33.10 
 47.02 
 43.63 
 44.44 
 28.06 
 61.11 
 26.38 
 20.82 
 38,32 
 19,94 
 70.11 
 40.79 
 55.53 
 67.35 
 39.86 
 21.14 
 45.23 
 85.70 
 61.91 
 46.47 
 96.61 
 48.69 
 72.42 
 66.30 
 44.41 
 77.42 
 38.06 
 65.05 
 36.29 
 68.48 
 41.34 
 33.93 
 
 3,651.16 
 77.31 
 39.47 
 55,43 
 86.58 
 72,43 
 16,89 
 115,80 
 92.90 
 44,53 
 38,10 
 59.38 
 75.08 
 53.89 
 41.76 
 46.19 
 46.42 
 83.20 
 29.57 
 72.31 
 152.06 
 79.72 
 35.89 
 88.36 
 53.46 
 43.72 
 
 $28.02 
 23.48 
 18.74 
 45.75 
 35.60 
 16.88 
 13.55 
 12.39 
 22.29 
 
 9.37 
 42.41 
 14.47 
 15.41 
 16.83 
 44.00 
 28.83 
 11.98 
 31.80 
 12.61 
 10.49 
 11.84 
 
 7.75 
 
 8.98 
 11.90 
 11.89 
 11.12 
 11.22 
 16.41 
 28.72 
 19.46 
 17.55 
 
 9.31 
 17.36 
 14.60 
 14.91 
 35.78 
 
 9.95 
 38.29 
 11.94 
 11.20 
 12.43 
 11.70 
 49.03 
 16.51 
 
 9.05 
 20.13 
 29.02 
 20.78 
 17.44 
 11.82 
 14.64 
 11.18 
 18.72 
 14.15 
 16.54 
 38.24 
 28.80 
 12.93 
 16.12 
 12.98 
 19.17 
 43.60 • 
 
 9.09 
 13.09 
 12.15 
 12.43 
 26.91 
 
 9.76 
 16.13 
 21.11 
 
 8.45 
 14.83 
 13.54 
 16.93 
 13.26 
 20.43 
 13.72 
 16.78 
 19.03 
 14.98 
 22.76 
 16.14 
 12.76 
 12.71 
 10.78 
 10.81 
 
 $3.82 
 
 
 2.71 
 
 Becker 
 
 2.23 
 
 Beltrami .... 
 
 4.17 
 
 
 3.38 
 
 Big Stone 
 
 2.97 
 
 Blue Eartli. 
 
 2.31 
 
 
 1.94 
 
 Carlton 
 
 2.16 
 
 
 1.38 
 
 Cass 
 
 4.80 
 
 Cliippewa . . ; 
 
 2.49 
 1.88 
 
 Clay 
 
 2.76 
 
 Clearwater 
 
 3.52 
 
 Cook 
 
 16.38 
 
 Cottonwood 
 
 2.66 
 
 
 2.70 
 
 
 1.82 
 
 
 1.83 
 
 
 1.47 
 
 
 1.73 
 
 Fillmore 
 
 1.48 
 
 
 1.93 
 
 
 1.75 
 
 Grant 
 
 2 02 
 
 
 1.86 
 
 
 2.27 
 
 Hubbard 
 
 3 12 
 
 
 1.64 
 
 Itasca 
 
 6 43 
 
 
 2 16 
 
 
 2 26 
 
 
 2 15 
 
 Kittson 
 
 2 87 
 
 Koochiching 
 
 ' 9 28 
 
 Lao qui Parle 
 
 1.96 
 
 
 5 01 
 
 
 1 77 
 
 
 2 19 
 
 Lyon 
 
 2.48 
 
 Mahnomen . . 
 
 6 83 
 
 
 2 30 
 
 Martin 
 
 1 85 
 
 Meeker. ! . . . 
 
 3 14 
 
 Mille Lacs 
 
 2 76 
 
 Morrison 
 
 2 20 
 
 Alower. . . . 
 
 3 03 
 
 
 2 92 
 
 Nicollet. . . . 
 
 2 28 
 
 
 2 67 
 
 Norman 
 
 2 87 
 
 
 
 Otter Tail 
 
 1 68- 
 
 
 3 39 
 
 Pine 
 
 
 Pipestone 
 
 2 86 
 
 Polk ■" ■ 
 
 2 27 
 
 Pope 
 
 1 84 
 
 Ramsey 
 
 2 67 
 
 Red Lake 
 
 
 Redwood 
 
 1 88 
 
 
 
 Rice 
 
 
 Rock 
 
 3 47 
 
 
 
 St. Louis 
 
 4 40 
 
 Scott 
 
 2.29 
 
 
 
 1.46 
 1.68 
 2.01 
 3.68 
 2.40 
 1.88 
 3.26 
 2.43 
 1.82 
 2.34 
 2.34 
 3.04 
 2.92 
 1.70 
 1.32 
 2.23 
 
 Stearns 
 
 Steele 
 
 Stevens. . 
 
 Swift 
 
 
 Traverse 
 
 Wabasha. 
 
 Wadena 
 
 
 Wa.shington 
 
 
 Wilkin 
 
 
 Wright 
 
 Yellow Medicine . 
 
 
 
 26.1 
 
 
 
 

 
 
 D BY POPULATION 
 
 
 iv, columns 1, z, a ana V) 
 
 
 
 Permanent Improvements and Principal on 
 
 Total Payments for County Purposes (Includ- 
 
 County Debt (Table IV, 6 
 
 and 7) 
 
 ing Road Grants to Subdivs,)(Table IV, 1,2,6,7) 
 
 Average per 
 
 Average per 
 
 Average per 
 
 Average per 
 
 Average per 
 
 Average per 
 
 Square Mile 
 
 «10,000TrueVal 
 
 Capita 
 
 Square Mile 
 
 SlO.OOOTrueVal 
 
 Capita 
 
 $3.57 
 
 S4.47 
 
 J. 61 
 
 .$25,95 
 
 $32.49 
 
 S4.43 
 
 41.90 
 
 13.22 
 
 1.53 
 
 116,33 
 
 36.70 
 
 4.24 
 
 41.01 
 
 24.11 
 
 2.87 
 
 72,90 
 
 42,85 
 
 5.10 
 
 12.42 
 
 25.86 
 
 2.35 
 
 34.40 
 
 71.61 
 
 6.52 
 
 12.35 
 
 4.47 
 
 .42 
 
 110.70 
 
 40.07 
 
 3.80 
 
 16,82 
 
 4.68 
 
 .88 
 
 73.88 
 
 20.56 ' 3.85 
 
 41.37 
 
 , 6.37 
 
 1.09 
 
 129.35 
 
 19.92 ; 3.40 
 
 19.52 
 
 3,78 
 
 .59 
 
 83.42 
 
 10.17 2.53 
 
 29.70 
 
 14,53 
 
 1.41 
 
 75.27 
 
 36.82 
 
 3.57 
 
 39.56 
 
 5.77 
 
 .85 
 
 103.82 
 
 15.14 
 
 2.23 
 
 13.60 
 
 21.04 
 
 2.38 
 
 41.02 
 
 63.45 
 
 7.18 
 
 62.85 
 
 15.92 
 
 2.74 
 
 119.98 
 
 30.. 39 
 
 5.23 
 
 
 
 
 59.86 
 62,62 
 
 15.41 
 20.08 
 
 1.88 
 
 I'o'.ii 
 
 ■3.2.5" ■■ 
 
 .53' ■" 
 
 3.29 
 
 58.12 
 
 103.18 
 
 8.25 
 
 82.90 
 
 147.18 
 
 11.77 
 
 32.94 
 
 62.53 
 
 35.52 
 
 48.12 
 
 91.36 
 
 51.90 
 
 11.10 
 
 2.52 
 
 .66 
 
 63.98 
 
 14.50 
 
 3.22 
 
 14.43 
 
 10.51 
 
 .89 
 
 58.09 
 
 42.31 ; 3.59 
 
 7.26 
 
 1.17 
 
 .17 
 
 84.81 
 
 1.3.68 i 1.99 
 
 11.55 
 
 2.44 
 
 .42 
 
 61.24 
 
 12.93 2.25 
 
 6.11 
 
 1.80 
 
 .23 
 
 46.22 
 
 13.64 : 1.70 
 
 17.35 
 
 2.83 
 
 .63 
 
 64.89 
 
 10.58 2.36 
 
 11.46 
 
 2.37 
 
 .39 
 
 54.83 
 
 11.35 1.87 
 
 41.93 
 
 8.49 
 
 1.38 
 
 100.73 
 
 20.39 3.31 
 
 15.64 
 
 2.57 
 
 .38 
 
 88.09 
 
 14.46 1 2.13 
 
 14,89 
 
 4.97 
 
 .90 
 
 48.22 
 
 16.09 2.92 
 
 117.02 
 
 1,16 
 
 .19 
 
 1,245.36 
 
 12.38 2.04 
 
 18.12 
 
 5,27 
 
 .73 
 
 74.49 
 
 21.68 3,00 
 
 28.51 
 
 24.74 
 
 2.69 
 
 61,61 
 
 53,46 5,81 
 
 .58 
 
 .24 
 
 .02 
 
 47,60 
 
 19,70 1,66 
 
 28.89 
 
 11.05 
 
 4.27 
 
 72,42 
 
 29,20 1 10,70 
 
 25.89 
 
 5.42 
 
 1.26 
 
 70,33 
 
 14.73 3.42 
 
 14.02 
 
 8.67 
 
 1.13 
 
 42,08 
 
 26.03 3.38 
 
 5.07 
 
 1.45 
 
 .21 
 
 56,18 
 
 16.05 1 2.36 
 
 5.01 
 
 2.95 
 
 .56 
 
 30.39 
 
 17.86 j 3.43 
 
 18.43 
 
 31.67 
 
 8.22 
 
 .39.25 
 
 67.45 17.50 
 
 16.94 
 
 4.40 
 
 .86 
 
 66,26 
 
 14.35 ' 2.81 
 
 3.05 
 
 5.86 
 
 .77 
 
 22,99 
 
 44.15 1 5.78 
 
 7.43 
 
 1.27 
 
 .19 
 
 77.64 
 
 13.21 1 1,96 
 
 4.46 
 
 1.22 
 
 .24 
 
 46.25 
 
 12,42 1 2,43 
 
 38.60 
 
 8.64 
 
 1.73 
 
 94.13 
 
 21,07 4.21 
 
 76.23 
 
 13.25 
 
 2.03 
 
 143,58 
 
 24,95 1 3,83 
 
 41.87 
 
 51.50 
 
 7.17 
 
 81,73 
 
 100,53 14.00 
 
 27.03 
 
 19.83 
 
 2.95 
 
 48,17 
 
 36.34 
 
 5.25 
 
 92.71 
 
 18.56 
 
 3.79 
 
 137.94 
 
 27.61 
 
 5.64 
 
 17.82 
 
 4.19 
 
 .65 
 
 103.52 
 
 24.32 
 
 3.79 
 
 60.85 
 
 34.01 
 
 3.23 
 
 112.76 
 
 63.03 
 
 5.99 
 
 4.37 
 
 1.95 
 
 .21 
 
 50.84 
 
 22.73 
 
 2.41 
 
 11.00 
 
 1.99 
 
 .35 
 
 107,61 
 
 19.43 
 
 3.38 
 
 1.44 , 
 
 .35 
 
 .09 
 
 .50.13 
 
 12.17 
 
 3.01 
 
 2.08 
 
 .42 
 
 .07 
 
 74.50 
 
 15.06 
 
 2.35 
 
 11.35 
 
 2.25 
 
 .54 
 
 l 67.65 
 
 13.43 
 
 3.21 
 
 25.51 
 
 10.75 
 
 1.65 
 
 69.92 
 
 29.47 
 
 4.62, 
 
 
 
 
 77.42 
 46.40 
 
 14.15 
 20.16 
 
 2 30 
 
 s'si"" 
 
 's.^'" 
 
 '.W"" 
 
 2,05 
 
 11.23 
 
 7.80 
 
 .69 
 
 66.20 
 
 46.04 
 
 4,08 
 
 
 
 
 36.29 
 65,59 
 
 28.80 
 14.50 
 
 3,14 
 
 y.ii"" 
 
 l'.57'" 
 
 .35"" 
 
 3.21 
 
 16.42 
 
 6.40 
 
 .90 
 
 57,76 
 
 22.52 
 
 3.17 
 
 .95 
 
 .36 
 
 .05 
 
 34,88 
 
 13.34 
 
 1.89 
 
 1,058.66 
 
 5.56 
 
 .74 
 
 4,709,82 
 
 24.73 
 
 3.31 
 
 102.68 
 
 57.91 
 
 6.86 
 
 179,99 
 
 101.51 12.03 
 
 93.60 
 
 21.56 
 
 4.45 
 
 133,07 
 
 30.65 ; 6.33 
 
 12.88 
 
 3.04 
 
 .55 
 
 68,31 
 
 16.13 2.90 
 
 115.24 
 
 16.17 
 
 2.20 
 
 201.82 
 
 28.32 3.86 
 
 12.58 
 
 2.16 
 
 .60 
 
 85.01 
 
 14.59 4.07 
 
 25.70 
 
 . 39.41 
 
 3.65 
 
 42.69 
 
 65.32 1 6,05 
 
 31.20 
 
 2.63 
 
 1.18 
 
 147.00 
 
 12,39 6,58 
 
 1.05 
 
 .18 
 
 .03 
 
 93.95 
 
 16,31 2.32 
 
 3.64 
 
 1.73 
 
 .20 
 
 48.17 
 
 22.84 2.63 
 
 19.80 
 
 4.39 
 
 .75 
 
 57.90 
 
 12.84 2.20 
 
 2.98 
 
 .74 
 
 .08 
 
 62,36 
 
 15.57 : 1.76 
 
 66.37 
 
 11.97 
 
 1.78 
 
 141,45 
 
 25.51 
 
 3.79 
 
 2.62 
 
 .82 
 
 .18 
 
 66.51 
 
 17.75 
 
 3.80 
 
 .55 
 
 .18 
 
 .03 
 
 42.31 
 
 13.43 
 
 2,43 
 
 11.61 
 
 5.14 
 
 .47 
 
 57., SO 
 
 25.57 
 
 2.35 
 
 37.25 
 
 11.01 
 
 2.61 
 
 83.67 
 
 24,73 
 
 5.87 
 
 28.29 
 
 5.71 
 
 .83 
 
 111.49 
 
 22,49 
 
 3,26 
 
 16.83 
 
 10.83 
 
 1.04 
 
 46.40 1 
 
 29.86 : 2.86 
 
 28.34 
 
 5.87 
 
 .92 
 
 100.65 
 
 20.85 1 3.26 
 
 2.03 
 
 .30 
 
 .03 
 
 154.09 
 
 23.08 1 2.37 
 
 06 
 
 .01 
 3.70 
 
 
 79.78 
 46.29 
 
 1G.15 3.04 
 
 10.40 
 
 '.sh'"' 
 
 16,46 3,77 
 
 29.66 
 
 4.26 
 
 .57 
 
 118.02 
 
 16,97 ! 2,27 
 
 22.66 
 
 4.57 
 
 .56 
 
 76.12 
 
 15,35 1.88 
 
 14.79 
 
 3.66 
 
 .75 
 
 58.51 
 
 14.47 2.98 
 
 
 
 S89.45 i 
 
 S19.38 ' .?4.33 
 
262 THIRD BIENNIAL, REPORT 
 
 Ramsey and Hennepin, but also in Winona, 'Washington, and others. 
 Even proximity to large cities seems in some instances to have an 
 effect, as in Anoka countj^ 
 
 To all these principles, however, exceptions may be found. Thus 
 St. Louis is large and relatively new, yet has a low expenditure 
 measured by valuation, because of the mineral properties. Benton 
 is fairly old and densely peopled, yet runs higher than the average 
 in most of the totals. Wright and Dakota, on the other hand, 
 though close to Minneapolis and St. Paul, are below the average. 
 
 On the basis of area. Cook county spent the least for mainte- 
 nance and interest ; and Washington the most, next to Ramsey and 
 Hennepin ; M'hile for permanent improvements and debt. Rice 
 spent the most, except again Ramsey ajid Hennepin. Chisago, 
 Olmsted and Pine report no expenditures at all for permanent im- 
 provements. On the basis of true valuation, as established in table 
 I, Faribault spent the least and I\lahnomeu the most for main- 
 tenance and interest ; while for permanent improvements and prin- 
 cipal of debt the largest expenditure was made by Clearwater. 
 
 Measured by population, the smallest payment for current 
 expense and interest was in Wright ; the largest, in Cook, with 
 Koochiching not far behind. On the same basis, the largest out- 
 lay for permanent improvements and debt was again in Cook, 
 with Clearwater, Koochiching, ]\Iahnomen and Red Lake following 
 in order. 
 
 The columns headed ''jK-rmanent improvements" in table C 
 are thus chiefly significant of the burdens to be l)oriie in opening 
 up a new country ; and also, in a measure, of those imposed by the 
 new and unsolved problems of eit\' life. Greater and more per- 
 manent significance, however, attaches to the thi-ee columns deal- 
 ing with maintenance and interest on county debt. These embody 
 the regular and typical working of county government; and in- 
 dicate, so far as can be done statistically, the degree of economy 
 and efficiency with which public business is conducted. 
 
 There are, however, many things which cannot be embodied 
 in statistics of expenditures : and one of the most important is, 
 what the people actuall}^ get for their mone.y. If the government 
 costs more in one county than anothei-, but is worth the difference, 
 there is nothing more to be said. This simply means that it is 
 impossible for any central statistical office fully to interpret such 
 a table. Its meaning lies beneath the surface, and can only be 
 read by those thoroughly familiar with local conditions. On this 
 account, it is gi'eatl}^ to be desired that the newspapers, public 
 
MINNESOTA TAX COMMISSION 
 
 263 
 
 Scair 
 
 15 fio fiS fsa fes ^3B <*9i 
 
 /^ <-!> ^^ra 
 
 
 
 
 , faS-^T 
 
 
 1 »ti-^oa 
 
 
 
 Cass 
 
 1 ■'l"-^' 
 
 Lehe 
 
 , iHR.'P'i 
 
 Penning for) 
 hoochicliino 
 Benton 
 
 , i Id ?* 
 
 
 /55-7S 
 
 
 ^^Jifl 
 
 Crow Win a 
 
 , ^1/ 
 
 SO 
 
 , rfpoo? 
 
 
 Coo If 
 
 , ifffSt^ 
 
 
 Pine 
 
 , i ■pfi P.O 
 
 
 
 , * p«7'P 
 
 
 Aitkin 
 
 1 * PH rtP 
 
 
 
 
 
 
 1 ^-^^fK 
 
 
 Wash ina ton 
 Carlfori 
 
 
 
 
 
 
 , i'Pl.ll 
 
 
 
 
 
 Todd 
 
 , ^ -pn f-^ 
 
 
 Meeker 
 
 , ^ -3/1 ;5 
 
 
 
 
 
 Ramsey 
 Wadena 
 
 
 
 
 
 Becker 
 
 • ^ "^7'i- 
 
 
 
 
 
 Itasca 
 
 1 1*^7 -rV 
 
 
 
 
 
 
 
 
 Stevens 
 
 1 ^ IL Q^ 
 
 
 Clay 
 
 
 
 
 
 
 , )5 /A -r^ 
 
 
 
 
 
 
 . i iL 1^ 
 
 
 Scott 
 
 ; rf /A 1. 
 
 
 Polk 
 
 , *!//, If 
 
 
 Big Stone 
 ManhBl/ 
 
 
 
 
 
 Chisaso 
 Waseca 
 
 
 
 1 i( to c) « 
 
 
 
 
 
 
 
 
 Nicollet 
 
 
 
 Kandiyohi 
 Chipp^ewa 
 Olrnsted 
 
 
 
 
 
 1 l' 't ' -^ 
 
 
 TraVe^fe 
 
 
 
 , iii.qp 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Pops 
 
 p/pe stone 
 Wilkin 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Lyon 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Freehom 
 
 
 
 Qcodhue 
 Doualas 
 Murray 
 M^Leod 
 
 
 
 
 
 
 
 1 ?< "7" 
 
 
 H^nn^pin 
 Lincol-n 
 
 
 
 
 
 
 
 
 
 
 
 Yeihw Med 
 
 , ^ //I B( 
 
 
 Wrioht 
 Do.dae 
 LacJUi Porlc 
 
 
 
 
 
 
 
 
 
 
 , ^'' =•-/ 
 
 
 
 , ?" ^' 
 
 
 Redwood 
 
 ,ia^<. 
 
 
 
 
 
 
 
 
 Sibley 
 Fsri&auU- 
 
 
 
 
 
 
 
 
 DIAGRAM 1 
 
 COST OF COUNTY G'.iVERNMENT FOR MAINTENANCE AND INTEREST 
 Showing what was paid in Itill for current expenses and for interest on county 
 debt, in each county, per $10,000 of true valuation. The figures exclude permanent 
 improvements; likewise all payments on loans of subdivisions, and on loans for 
 work financed by special assessments. 
 
264 THIRD BIENNIAL REPORT 
 
 officials and citizens conversant with public affairs in the several . 
 counties may give table C and diagram 1 careful consideration. 
 
 IV— COST OF STATE GOVERNMENT 
 
 Comparative Statistics for Minnesota 
 
 In order to bring out relations to area, population and wealth, 
 statistics are presented in table D for Minnesota, the North 
 Central section, and the United States as a Avhole, exclusive of 
 outlying possessions. The figures for 1904 are taken direct from 
 the census report of that year. The figures for 1911, on the other 
 hand, were computed from the census. Those dealing with wealth 
 represent the results if the ratios of increase shown respectively 
 by Minnesota, the North Central section, and the United States 
 from 1900 to 1904, had been continued down to 1911 ; while the 
 figures of population for 1911 represent similar calculations based 
 on the ratios of increase from 1900 to 1910, unless otherwise speei-* 
 fied. 
 
 It is* Avorthy of note that in 1904, Minnesota, ranking 18th in 
 population and 13th as to area, stood 9th as to total wealth. 
 This gave a wealth per capita greater than the average for either 
 the United States or the North Central section, and inferior to 
 only thirteen other commonwealths. This rank is of course attribu- 
 table in part to the iron ranges. 
 
 The total wealth estimated for 1911 exceeds that given in table 
 VII of chapter XIV by approximately a billion dollars. Table VII 
 (page 226) however covers only property assessed on an ad valorem 
 basis, and moreover excludes money and credits ; while the figure 
 here given (4796 millions) includes in addition all corporations 
 taxed on gross earnings as well as all money and credits. There is 
 consequently no conflict between the two tables. It may be remarked 
 in this connection that failure to make due allowance for the prop- 
 erties taxed in Minnesota on the gross earnings basis frequently 
 renders comparisons with other states futile and misleading. 
 
 The rate of annual increase shown by the census figures from 
 1900 to 1904, used in computing the total wealth of Minnesota for 
 1911, was 8.26 per cent. This rate is very close to the annual 
 increase in value of farm land in Minnesota (8.2 per cent), and 
 materially lower than the rate of increase for all farm property 
 (8.72 per cent) found by the census of agriculture for the decade 
 1900-1910. It would seem therefore, that the rate of 8.26 per 
 
MINNESOTA TAX COMMISSION 
 
 265 
 
 cent used in table D is fairly conservative. On the other hand, 
 it is quite possible that the census, estimates of wealth are too 
 high for all periods. Many people seem disposed (perhaps by 
 way of keeping up the average) to exaggerate the extent and value 
 of their possessions when talking to the census enumerator, as 
 much as they depreciate the same possessions when interviewing 
 the assessor. 
 
 This consideration suggests that the figure of 4796 millions 
 for the total wealth of Minnesota in 1911, is apt to be too high 
 rather than too low. In so far as this is the case, the per cent 
 of total income at 5 per cent, shown in analysis table I as absorbed by 
 taxes, is of course too Ioav (page 279). 
 
 ANALYSIS TABLE D 
 
 COMPARATIVE STATISTICS CONCERNIXG MINNESOTA IN 1904 AND 19U 
 
 Items 
 
 Unitorl 
 
 States 
 
 North 
 Central 
 Section 
 
 Rank 
 Among 
 
 States 
 
 1 Land area in square miles in 1904(T) .... 
 
 2 Population in 1904@ 
 
 3 Wealth in millions of dollars in 1904®. . . 
 
 4 Population per square mile in 1904 
 
 5 Wealth per square mile in dollars in 1904 
 
 6 Wealth per capita in 1904 
 
 7 Land area in aqiiare miles in 19110 
 
 S Population in 19110 
 
 9 Wealth in millions of dollars in 1911®. . . 
 
 10 Population per square mile in 1911 
 
 li Wealth per square mile in dollars in 1911 
 12 Wealth per capita in 1911 
 
 2,973,890 
 
 81,2.56.002 
 
 107,104 
 
 27.3 
 
 36,015 
 
 1,318 
 
 750,368 
 
 27,833,557 
 
 40,821 
 
 30.8 
 
 53,969 
 
 1,467 
 
 80,858 
 
 1,934,208 
 
 3,344 
 
 23.9 
 
 41,3.53 
 
 1,729 
 
 13 
 
 18 
 
 9 
 
 30 
 
 2,973,890 
 
 93,570,035 
 
 139,631 
 
 31.5 
 
 46,952 
 
 1,492 
 
 756,368 
 
 30,244,096 
 
 53,725 
 
 40.0 
 
 71,030 
 
 1,776 
 
 80,858 
 
 ©2,107,042 
 
 4,796 
 
 26.1 
 
 59,319 
 
 2,276 
 
 13 
 ®19 
 
 ®29 
 
 ®As given in the report of the 1910 census. 
 
 ©Using the figures given in table 14, page 39, of the report of the census office, Wealth, Debt 
 and Taxation in 1904. 
 
 ©Based on table 12, page 37, of report of census office on Wealth. Debt and Taxation inl904 
 
 ®Based on the federal censuses of 1900 and 1910 with increase at the same ratio. 
 
 ©Based on population by counties as shown in table I. 
 
 ©Based on tables 11 and 12, pages 36 and 37, of above mentioned report of census office, brought 
 down to 1911 at the same ratio of increase as shown 1900-1904. 
 
 Source of Financial Statistics as to Minnesota 
 
 The receipts and payments of the state of Minnesota for 1911, 
 in tables V and VI (pages 414 to 448) were obtained from the state 
 auditor's records, which were most courteously placed at the dis- 
 posal of this office. These tables are intended to show receipts by 
 sources and payments by purposes, in as great detail as the scope 
 of this investigation jDcrmits. For this reason, tliej^ will be found 
 to differ in various respects from the reports of both the state 
 treasurer and the state auditor, which are made up on the basis 
 
266 THIRD BIENNIAL liEPORT 
 
 of the accounts and fftuds established by hiw. Thus on page 25 
 of the state treasurer's report for 1911, the amount received from 
 the county treasurers is given as $4,244,095.26, while the receipts 
 from the general property tax were only $3,381,995.66. The dif- 
 ference consists of other collections, in part of a purely commercial 
 nature. Again, on the same page considerable sums are entered 
 as received from the secretary of state, dairy and food commis- 
 sion, game and fish commission, and as' miscellaneous. These 
 receipts consist chiefly of licenses, :^ees and fines which are either 
 given separately in table V or consolidated with other similar re- 
 ceipts. As a result of this process, hunters' licenses are credited 
 in table V with $24,115.50 in place of $19,696.50 ; fishing licenses, 
 with $12,869.94 in place of $520.40; mortgage registry taxes with 
 $128,987.94 in place of $72,416.49; elevator and grain taxes, with 
 $1,133.26, this item not being shown separately in the treasurer's 
 report; further, payments from the United States are listed to the 
 amount of $123,896.75, which do not appear separately in the report 
 of the treasurer ; while the item of $646,769.71 for miscellaneous in 
 that report is reduced to $6,793.03, as presented in table V. 
 
 How the Cost of State Government is Measured 
 
 To a greater extent than almost any other state, ]\Iinnesota 
 disposes of large commercial revenues, amounting in 1911 to 3.3 
 million dollars, besides 3 millions more of extraordinary or non- 
 revenue receipts, also largelj^ commercial in character. These 
 revenues, coming from public lands, timber, minerals, invested 
 funds, etc., are purely private or contractual in origin — that is to 
 say, represent a voluntary business transaction rather than a co- 
 erced payment — yet they become indistinguishable from the 
 proceeds of taxation as soon as they enter the treasury. In these 
 circumstances it seemed best in this in^'estigation to accept coercive 
 payments to the state rather than state expenditures as measuring 
 the cost of state government to the taxpayer. 
 
 The Treatment of Public Grants 
 
 In consequence of using coercive receipts rather than expendi- 
 tures as the measure of eust, all grants made by one grade or unit 
 of government to another are eliminated, or rather, are counted 
 only in so far as the money so granted first appears in the coer- 
 cive revenue of the grantor. To this extent grants are counted 
 as a part of the cost of that governmental unit which levies the 
 
MINNESOTA TAX COMMISSION 
 
 267 
 
 tax and receives the revenue in tlie first instance. Thus state 
 grants to counties, cities, schools, etc., and federal grants to the 
 state are included in the cost of state and federal government 
 respectively iu so far as fhey are paid out of coercive revenues. 
 On the other hand they are altogether excluded as factors in cost 
 in so far as paid out of commercial revenues. 
 
 This plan is obviously necessary to avoid duplication in com- 
 puting the cost of grades of government, leading up to a statement 
 of the total cost of government to the people of Minnesota. When 
 it comes to the receipts and payments of individual municipalities, 
 hoAvever, all items are of course included in the tables. 
 
 '.f»7. 
 
 DIAGRAM 2 
 
 TOTAL, RECEIPTS OF STATE OF MINNESOTA IN 1911 
 
 Showing amount received from each source and tlie per cent which it formed 
 of the total receipts (?15,S46,129..56) 
 
268 
 
 THIRD BIENNIAL REPORT 
 
 Burden Imposed by State Government 
 
 The total cost of state government measured by this standard 
 was as follows in 1911 (table V) : . 
 
 Receipts from general property tax $3,381,995.66 
 
 Receipts from special property taxes 609,098.52 
 
 Receipts from corporation taxes ■ 4,676,711.80 
 
 Receipts, from licenses 131,474.22 
 
 Receipts from fees 506,781.68 
 
 Receipts from fines, forfeits, etc 9,288.41 
 
 Total cost to taxpayers $9,315,350.29 
 
 With this figure may be compared the total receipts, aggrega- 
 ting 15.8 millions, and total payments, amounting to 16.6 millions. 
 Evidently no trustworthy inferences could be drawn from these 
 totals as to the real cost of state government to the taxpayers 
 of Minnesota. 
 
 ANALYSIS TABLE E 
 
 RECEIPTS OF STATE OF MINNESOTA IN 1911, BY SOURCES, MEASITRED BY PER 
 CENT OF TOTAL, BY AREA, BY' TRUE VALU.4TI0N .4ND BY POPULATION 
 
 (Based on tables I and V) 
 
 Sources of Income 
 
 General revenues: 
 
 1 p:eneral ta.xes on property 
 
 2 special taxes on property 
 
 3 special taxes on corporations — 
 
 (1) railroads 
 
 (2)-(7) other corporations 
 
 ^-6 licenses, fees, fines, etc 
 
 Cost of state government to taxpayers . 
 7 grants and gifts 
 
 Total general revenues. 
 
 Commercial revenues: 
 1-2 departments and state institutions. 
 
 3 state lands 
 
 4 twine plant 
 
 5 interest 
 
 Ill 
 
 Non-revenue receipts: 
 
 1 tire insurance 
 
 2-3 lands sold and loans repaid 
 
 4 debt incurred 
 
 .5 transfers, refunds and agency receipts. . 
 
 Total non-revenue receipts. 
 
 TOTAL RECEIPTS 
 
 Per Cent 
 
 of 
 
 Total 
 
 21.343 
 3.844 
 
 24.822 
 4.691 
 4.086 
 
 68.786 
 
 .788 
 
 59.574 
 
 4.6.56 
 ,5.013 
 
 fi.96S 
 4,299 
 
 Per 
 
 Square 
 Mile 
 
 S41.83 
 7.33 
 
 48.6,5 
 
 9.19 
 
 8.01 
 
 116.21 
 
 1..54 
 
 Per 
 SIO.OOO 
 True Val. 
 
 S9.06 
 1.63 
 
 10.54 
 1.99 
 1.74 
 
 24.96 
 .33 
 
 $116.75 
 
 9.13| 
 
 9.82| 
 13.65 
 
 8.43 
 
 $26.29 
 
 1.98 
 2.13 
 2 
 1.82 
 
 Total commercial revenues 20.936' $41.03 
 
 .001 
 
 7.250i 
 3.301 
 
 8.938J 
 
 .00 
 
 14.21 
 
 6.47 
 
 17.51 
 
 19.490 
 
 $38.19 
 
 $195.97 
 
 $8.89 
 
 .00 
 
 3.08 
 1.40 
 3, SO 
 
 $8.28 
 
 $42.46 
 
 Per 
 Capita 
 
 $1.60 
 .29 
 
 1.87 
 .35 
 .31 
 
 4.42 
 .06 
 
 $4.48 
 
 .35 
 .38 
 .52 
 .32 
 
 $1.S7 
 
 .00 
 
 ;55 
 
 .25 
 .67 
 
 $1.47 
 
 $7.62 
 
MINNESOTA TAX COMMISSION 269 
 
 Cost of State Government Measured by Valuation and Population 
 
 According to tabic E, the general property tax produced for 
 the use of the state $9.06 per $10,000 true valuation, or $1.60 per 
 capita; other taxes, $14.16 per $10,000 valuation or $2.51 per 
 capita; licenses, fees, etc. $1.74 per $10,000 valuation or $0.31 per 
 capita. The total cost of the state government to the taxpayers 
 in 1911 was thus approximately $24.96 per $10,000 true valuation 
 or $4.42 per capita. 
 
 In addition to the coercive revenues, the state was in receipt 
 of nearly as large an income from grant's and gifts, state lands 
 forests and minerals, earnings of departments and institutions, the 
 twine plant at the prison, interest and principal on invested funds, 
 and debt created during the year. The total receipts from all 
 sources, other than coercive revenues, aggregated in 1911 $17.50 
 per $10,000 true valuation, or $3.10 per capita. 
 
 Comparison with the State Treasurer's Figures , 
 
 In a statement made public last August, the state treasurer 
 computed the cost of state government in 1912 as $3.98 per capita, 
 measured by disbursements of revenue raised by taxation. This 
 amount was also stated to be $0.30 per capita larger than in 1911. 
 The cost for 1911, on this basis, would thus be $3.68. 
 
 It will be noted that this sum is only $0.05 per capita more than 
 the cost ascertained by Professor Hess for 1910 ; and his figures 
 excluded, while the treasurer's figures are supposed to include, 
 state grants for local purposes. 
 
 Again, the treasurer's figure of $3.68 for 1911 is $0.74 lower than 
 the figure of $4.42 per capita found by the present investigation. 
 The difference cannot come from different treatments of state 
 grants, since they are included in both cases so far as paid out of 
 coercive revenue. 
 
 This apparent discrepancy may arise in part from a different 
 estimate of the population of Minnesota. In the main, however, 
 it is doubtless due to the fact that the state treasurer uses only 
 taxes, while the present investigation includes also licenses, fees, 
 fines and penalties, as a part of the cost of government. 
 
 Classification of State Disbursements 
 
 The original function of government among men was protec- 
 tion of life and property — at first against outside foes, later, against 
 
270 THIRD BIENNIAL REPORT 
 
 domestic violence or fraud. The first expenditures were conse- 
 quently for military purposes, and later for courts and other 
 agencies of law enforcement. Of late years, this function has been 
 interpreted to include the regulation of private business in the 
 public interest ; and the recent expansion of governmental activity 
 has largely to do with the supervision of railways, trusts, condi- 
 tions of labor, and similar matters. At a relatively late period 
 governments began to undertake public works, sanitation, educa- 
 tion, and various other activities intended to promote the physical 
 or intellectual efficiency of the community; while within the last 
 half century there has been a great movement toward govern- 
 ment ownership and operation of many industries once supposed 
 to belong exclusively in the domain of private industry. 
 
 In accordance with this development of governmental functions, 
 the principal divisions of public expenditures (table VI, page 446) 
 are: (1) for government in general, covering general legislative 
 and executive expenses which cannot be separated, (2) for pro- 
 tection, (3) for promotion, (4) for public industries or commercial 
 enterprises. As a matter of convenience, certain other divisions 
 are also inserted, such as debt, interest, transfers, etc., for items 
 which cannot well be broken up and distributed among the three 
 functions of government. 
 
 Expenditures for Various Purposes 
 
 Table F analyzes table VI (page 446) on the basis of area, 
 valuation, and population. 
 
 On the per capita basis, expenditures for government in gen- 
 eral called for $0.35, protection of life and property, $1.45 ; pro- 
 motion of efficiency, $3.68 ; commercial enterprises, $0.56 ; principal 
 and interest, $0.57. The total payments were $7.88 per capita. 
 This figure however contains all the commercial income, so far 
 as expended during the year, along with the receipts from taxa- 
 tion, and consequently does not measure the cost of state govern- 
 ment to the taxpayer. 
 
 It will be noted that, unlike the investigation of 1910, the fig- 
 ures here presented cover permanent improvements and payments 
 on debt as well as current expense. These items are however shown 
 separately both in table VI and in table F, so far at least as con- 
 cerns the relative amounts spent. 
 
MINNESOTA TAX COMMISSION 
 
 271 
 
 ANALYSIS TABLE F 
 
 PAYMENTS OF STATE OF MINNESOTA IN 1911 BY PURPOSES MEASURED BY PER 
 CENT OF TOTAL, BY AREA, BY TRUE VALUATION AND BY POPULATION 
 (Based on tables I and VI, pages 430 and 446) 
 
 Items 
 
 Main- 
 tenance 
 
 I State government in general 
 
 II Protection of life and property: 
 1 Preservation of the peace — 
 
 (a) courts 
 
 (b) militia 
 
 (c) co'rrectioual institutions.. 
 
 Total preservation of the peace. 
 2 Preservation of public health — 
 
 (a) against disease 
 
 (b) against accident 
 
 (c) against impure food 
 
 Total preservation of public health. . 
 3 Protection of property against natural agenc's 
 
 (a) against fire 
 
 (b) against floods 
 
 (c) against animals and disease 
 
 Total protection against natural agenc' 
 4 Regulation of industry — 
 
 (a) transportation and exchange 
 
 (b) grain and hay inspection 
 
 (c) Bureau of labor 
 
 Total for regulation of industry 
 
 Total protection of life and property. 
 Ill Promotion of efficiency: 
 1 Public works — 
 
 (a) transportation 
 
 (b) forest reserves 
 
 Total for public works 
 
 2 Bounties and grants for industries. 
 
 3 Bureau of immigration -^. . . 
 
 Per Cent of Total for 
 
 1.663 
 0.699 
 2.604 
 
 4.966 
 
 0.689 
 0.072 
 0.506 
 
 1.267 
 
 2.401 
 
 o.sie 
 
 2.917 
 
 0.797 
 1.700 
 0.222 
 
 2.719 
 11.869 
 
 0.16.5 
 
 Total physical efficiency. . . . 
 Education — 
 
 (a) in general ., 
 
 (b) university 
 
 (c) agricultural schools 
 
 (d) (e) normal and high schools, 
 (f) (g) common schools 
 
 Total education . 
 5 Libraries 
 
 Total schools and libraries 
 
 6-7 Art, monuments and recreation 
 
 8-9 Compensation for injuries, pensions, etc.. 
 
 10 Humane and charitable institutions. . . . 
 
 11 Unclassified 
 
 Total for promotion of efficiency 
 
 General maintenance and improvem'ts 
 IV Commercial enterprises — 
 
 1 Dictionary fund 
 
 2 State lands 
 
 3 Twine plant - 
 
 Total for commercial enterprises 
 
 Total maintenance and improvements. . 
 
 V Interest paid 
 
 VI Paid on principal of state debt 
 
 VII Transfers, refunds, agency and trust fund pay'ts 
 
 TOTAL PAYMENTS 100.000 
 
 0.166 
 
 0.411 
 0.121 
 
 0.697 
 
 0.087 
 7.281 
 .1.126 
 4.307 
 17.397 
 
 30.19S 
 
 0.485 
 
 30.683 
 
 0.618 
 1.926 
 5.519 
 0.02: 
 
 39.471 
 55.628 
 
 0.017 
 0.476 
 6.662 
 
 Main- 
 tenance 
 
 and 
 
 Im- 
 prove- 
 ments 
 
 0.103 
 
 5.130 
 
 5.130 
 
 0.276 
 
 0.502 
 0.022 
 
 0.624 
 
 0.079 
 
 2.674 
 0.696 
 0.694 
 0.728 
 
 4.792 
 
 4.792 
 
 0.138 
 
 1.680 
 
 Per 
 
 Square 
 
 Mile 
 
 4.391 
 
 1.663 
 0.699 
 7.734 
 
 0.965 
 0.072 
 0.606 
 
 2.401 
 1.124 
 0.516 
 
 4.041 
 
 0.797 
 1.700 
 0.222 
 
 2.719 
 18.399 
 
 0.607 
 0.022 
 
 0.689 
 
 0.490 
 0.121 
 
 1.300 
 
 0.087 
 9.955 
 1.822 
 5.001 
 18.125 
 
 34.990 
 
 0.485 
 
 7.213 
 13.846 
 
 7.155 
 62.783 
 
 35.475 
 
 0.756 
 1.926 
 7.199 
 0.028 
 
 46.684 
 69.474 
 
 0.017 
 0.476 
 6.B62 
 
 7.155 
 76.629 
 
 0.341 
 
 6.923 
 
 16.107 
 
 Per 
 
 $10,000 
 True 
 Valu- 
 ation 
 
 3.41 
 
 1.44 
 
 15.87 
 
 $20.72 
 
 1.98 
 
 .15 
 
 1.04 
 
 $3.17 
 
 4.93 
 2.31 
 1.06 
 
 $8.30 
 
 1.64 
 
 3.49 
 
 .45 
 
 $5.58 
 37.77 
 
 1.37 
 .04 
 
 $1.41 
 
 1.01 
 .25 
 
 $2.67 
 
 .18 
 
 20.44 
 
 3.74 
 
 10.26 
 
 37.21 
 
 $71.83 
 
 .99 
 
 $72.82 
 
 1.55 
 
 3.95 
 
 14.78 
 
 .06 
 
 $95.83 
 142.61 
 
 .04 
 
 .97 
 
 13.68 
 
 $14.69 
 157.30 
 
 .70 
 14.21 
 33.07 
 
 Per 
 Capita 
 
 »1.95 
 
 .74 
 
 .31 
 
 3.45 
 
 $4.50 
 
 .43 
 .03 
 .23 
 
 $.69 
 
 1.07 
 .50 
 .23 
 
 $1.80 
 
 .35 
 .75 
 .10 
 
 $1.20 
 8.19 
 
 $.31 
 
 .22 
 .05 
 
 $.58 
 
 .04 
 4.43 
 
 .81 
 2.22 
 8.06 
 
 $15.56 
 
 .22 
 
 $15.78 
 
 .34 
 
 .86 
 
 3.20 
 
 .01 
 
 $20.77 
 30.91 
 
 .01 
 
 .21 
 
 2.96 
 
 $3.18 
 34.09 
 
 .15 
 3.08 
 7.16 
 
 1.28 $44.48 
 
272 
 
 THIRD BIENNIAL REPORT 
 
 DIAGRAM 3 • > 
 
 NET EXPENDITURES OF STATE OF MINNESOTA 
 Showing' amounts paid for different purposes during the fiscal year 1911, less 
 commercial revenues arising from the same sources. It therefore differs from the 
 figures shown in division I of table I. 
 
 These expenditures were financed as follows: From taxes, licenses, fees, etc., 
 (table V) $9,315,350.29; from cash on hand at the beginning, spent during the fiscal 
 year, $752,740.42; from receipts over expenditures for state lands and trust funds 
 $1,235,784.83; making a total covered by this diagram of $11,303,875.54. If the item 
 of $1,235,784.83 received from commercial sources and used chiefly for schools be 
 deducted, the expenditures at cost of taxpayers are found as $10,068,090.71. 
 
 IZ.91% 
 
 z.^'i 
 
 3.SIX 
 
 l3-fT% 
 
 30.Sg% 
 
 (1) other state institutions: 
 
 Soldiers' home $76,167.43 
 
 Hospital for crippled 
 
 children 53,072.02 
 
 Hospital for inebriates. 1,547.33 
 Tuberculosis sanitarium 69,368.87 
 
 Total ■ $200,155.65 
 
 (2) Miscellaneous: 
 
 Fire companies $127,982.69 
 
 Drainage 186,649.25 
 
 Destruction of insects.. 8,566.79 
 
 Wolf bounties 29,350.50 
 
 Roads and bridges 83,3?' ' 
 
 Forestry 3,606.84 
 
 Tree planting 13.186.87 
 
 Agricultural associations 49,422.64 
 
 Miscellaneous (continued) 
 
 Arts and monuments... 12,055.67 
 
 State parks 13,742.98 
 
 Pish hatcheries 18,114.98 
 
 Compensations for in- 
 juries 20,784.00 
 
 Pensions and soldiers' 
 
 relief 172,593.14 
 
 Burials of soldiers 12,536.11 
 
 Child and animal pro- 
 tection 103.74 
 
 Conference of charities 
 
 and corrections 688.71 
 
 Dictionary fund 326.65 
 
 Twine plant 1,821.59 
 
 Total $754,859.70 
 
MINNESOTA TAX COMMISSION 273 
 
 Changes in State Finances, 1910 and 1911 
 
 For several years prior to 1910, the state tax on general prop- 
 erty was in process of reduction, and it was thought by many that 
 this tax could be abolished in the near future. In 1911 however 
 the state obtained $3,381,995.66 from the general property tax, 
 against $3,253,829 in 1910. On the other hand, the income from 
 special taxes declined from 5.6 to 5.3 million dollars, owing to a 
 reduced yield of the gross earnings tax on railroads. The tendency 
 toward the suppression of the direct state tax on general property 
 thus seems to have received at least a temporary check. 
 
 Income from licenses apparently increased from $93,499 in 1910 
 to $131,474.22 in 1911.; but this difference, like the apparent slight 
 - iijcrease of fees, fines and departmental earnings, was doubtless 
 due to the more complete separation of licenses in 1911. 
 
 The income of principal and interest from investments, state 
 lands, timber and minerals was about $136,000 more than in 1910. 
 This indicates that the increase of commercial revenues which has 
 marked the last few years has not yet reached its limit. 
 
 On the side of expenditures, there was a general expansion 
 along many lines. The most important single item Avas an increase 
 of over half a million dollars for education. 
 
 V— COST OF THE FEDERAL GOVERNMENT 
 
 Classification of Federal Receipts 
 
 Federal receipts are classified (table VII, page 450), in the main, 
 on the same plan as state receipts. In both cases the principal 
 headings are general revenues, commercial revenues and non- 
 revenue or extraordinary receipts. In addition, there is a head- 
 ing in the federal table for receipts from local sources. These 
 come mostly from the District of Columbia and are rather municipal 
 than national in character. 
 
 Classification of Federal Expenditures 
 
 In the matter of expenditures, it was hoped to use the detailed 
 reclassification prepared by the president's commission on economy 
 and efficiency. On close inspection, however, it was found that 
 while their report is most valuable with reference to methods of 
 transacting public business, the classification which they suggest 
 is rather an accounting than a financial classification and there- 
 
274 THIRD BIENNIAL REPORT 
 
 fore not suitable for this investigation. For example, in their 
 arrangement everything turns on the distinction between civil and 
 military ; while historically and logically, the army, navy, courts 
 and jails all belong under the same general head, since their com- 
 mon function is the protection of life and property. 
 
 On this account it became necessary to attempt a recasting of 
 the figures found in the report of the secretary of the treasury. 
 This was done by the aid of the combined statement of receipts 
 , and disbursements for 1911, with occasional suggestions from the re- 
 port of the commission on economy and efficiency (table VIII, 
 page 452). In making this rearrangement, the same general head- 
 ings were employed as for state disbursements, namely, government 
 in general, protection, promotion, public service enterprises, and 
 public debt. In addition a heading was added for local govern- 
 ment, as imder receipts. 
 
 Under each head, so far as possible payments for current ex- 
 penses or maintenance were separated from payments for perma- 
 nent improvements. Unfortunately the figures available did not 
 permit as complete a segregation of outlays for improvements as 
 the one made by the efficiency commission ; nor could their figures 
 be ad.justed to the classification here used. However, the calcula- 
 tion as to cost of government is not thereby affected since coercive 
 receipts rather than payments are used for that purpose. 
 
 Analysis of Federal Receipts 
 
 The total general revenues of a coercive nature received by 
 the United States during the fiscal year 1911 were 654.8 million 
 dollars. Coercive revenues accounted for roughly two-thirds 
 (65.64 per cent) of the total receipts, the remainder being derived 
 chiefly from the post office, other commercial sources, and Panama 
 ('anal bonds, 'besides agency and trust transactions. The principal 
 sources of coercive revenue were the customs, yielding 31.5 per 
 cent ; internal revenue, 28.9 per cent ; and the new corporation excise, 
 which furnished 3.o per cent of the total federal income. 
 
 At the census of 1910, Minnesota had 2.257 per cent of the 
 population of the United States, exclusive of outlying posses- 
 sions ; and presumably contributed at least the same proportion 
 of the coercive revenues of the federal government, or 14.8 million 
 dollars. This sum consequently measures the cost of the federal 
 government to the people of Minnesota. It might, indeed, be 
 argued that the various grants received from the federal govern- 
 
MINNESOTA TAX COMMISSION 
 
 275 
 
 ANALYSIS TABLE G 
 
 RECEIPTS OF THE UNITED STATES FROM DIFFERENT SOURCES IN 1911 ME.AS- 
 URED BY PER CENT OF TOTAL, BY AREA AND BY POPULATION AS SHOWN 
 BY THE CENSUS OF 1910. FISCAL YEAR ENDING JUNE 30, 1911. 
 
 (Based on table VII, pages 450, 451) 
 
 Source of Receipts 
 
 Per 
 
 Cent of 
 
 Total 
 
 Per 
 
 Square 
 Mile® 
 
 Per 
 
 Capita © 
 
 I General revenues as follows; 
 
 (a) from taxes and licenses — 
 
 (1) customs 
 
 31.526 
 
 28.971 
 
 3.3(iO 
 
 0.351 
 
 0.309 
 
 8105.75 
 
 97.18 
 
 11.27 
 
 I.IS 
 
 1.2t 
 
 S3.42 
 3.14 
 
 (3) corporation excise 
 
 3a 
 
 
 .04 
 
 
 .04 
 
 
 
 
 64.577 
 
 1.002 
 
 $216.62 
 
 3..')0 
 
 $7.00 
 
 (b) from fees, fines and penalties 
 
 .12 
 
 
 
 
 65.639 
 
 O.or,8 
 
 $220.18 
 
 ■.23 
 
 $7.12 
 
 (c) from gifts and indemnities 
 
 .01 
 
 Total general revenues 
 
 II Commercial revenues, as follows: 
 (a) from departmental earnings — 
 
 65.707 
 
 0.529 
 0.15S 
 0JB09 
 
 $220.41 
 
 1.77 
 .53 
 .71 
 
 $7.13 
 
 .06 
 
 
 .02 
 
 (3) other sales, rentals, etc 
 
 .02 
 
 Total departmental earnings 
 
 0.896 
 
 0.999 
 
 23.845 
 
 O.OBl 
 
 $3.01 
 
 3.35 
 
 79.99 
 
 .20 
 
 $.10 
 
 .11 
 
 
 2.58 
 
 
 01 
 
 
 
 Total commercial revenues 
 
 Total revenue receipts 
 
 Ill Non-revenue receipts, as follows: 
 
 25.801 
 91.508 
 
 0.114 
 1.708 
 0.037 
 
 4.033 
 1.198 
 
 $86.55 
 306.96 
 
 .38 
 5,94 
 2.13 
 
 13.. 53 
 4.02 
 
 $2.80 
 9.93 
 
 .01 
 
 (b) Panama bonds '. 
 
 (c ) transfers and refunds 
 
 (d) agency and trust transactions — 
 
 .19 
 .07 
 
 .44 
 
 
 .13 
 
 
 
 Total non-revenue receipts 
 
 IV Receipts from local sources, as follows: 
 
 (a) Alaska fund and game licenses 
 
 (b) District of Columbia fund 
 
 7.760 
 
 0.018 
 0.708 
 
 26.00 
 
 .00 
 2.38 
 
 $.84 
 
 .00 
 .08 
 
 Total from local sources 
 
 V Net receipts unclassified 
 
 0.726 
 
 O.OUi 
 
 $2.41 
 
 .05 
 
 $.08 
 
 .00 
 
 TOTAL RECEIPTS 
 
 100.000 
 
 $335.45 
 
 $10.85 
 
 ®Based on land area exclusive of outlying possessions (2,973,890 squaremiles). 
 ©Based on census of 1910 exclusive of outlying possessions (91,972,266 population). 
 
 ment should first be deducted ; but such grants are made to the 
 state government, not to the people, iloreover, for the purjDose of 
 this investigation, all grants are charged to the donor rather than 
 the recipient. 
 
 According to table G, the per capita cost of federal government, 
 in 1911 was $7.12. This figure is however based on the census of 
 
276 THIRD BIENNIAL, REPORT 
 
 1910. If the estimated population for 1911 is used, as is done for 
 Minnesota in table I, (page 430) the per capita cost of federal gov- 
 ernment in 1911 is reduced to $7.01. 
 
 These figures rest on a purely per capita basis. It may however 
 be argued that the people contribute toward the expenses of the 
 federal government in proportion not merely to their number^i 
 but also to their wealth ; that is, in proportion to per capita 
 wealth multiplied by population. Since the per capita wealth in 
 Minnesota in 1911 (table D) was 52.55 per cent higher than the 
 average for the United States, this line of reasoning would assign 
 as the Minnesota contribution to the federal government, not 14.8 
 million dollars as stated above, but 22.5^ million dollars. This . 
 sum, would amount on the basis of the 1911 population of Min- 
 nesota to $10.70 per capita. 
 
 Analysis of Federal Expenditures 
 
 According to table H, congress cost in 1911 (directly) $0.08 
 per capita of the population ; the public printing shop, $0.06 ; the 
 library of congress, $0.01 ; and administration in general $0.53 ; 
 making a total for government in general of $0.68 per capita. 
 
 Under the head of protection of life and property, there was 
 spent for foreign affairs $0.03 per capita ; for army and navy, $2.57 ; 
 courts, $0.10; public health, $0.15; and regulation of industry by 
 the interstate commerce commission and similar agencies, $0.05; 
 making a total for protection of $2.90 per capita. 
 
 Under promotion of efficiency, irrigation took $0.09 per capita; 
 rivers and harbors, $0.37 ; the Panama canal, $0.40 ; other aids 
 to private industries, $0.12 ; scientific investigation, education and 
 recreation, $0.21 ; pensions $1.78 ; and the Indians, $0.07 ; making 
 a total of $3.04. More than half of this, it will be noted, was for 
 pensions. The inclusion of this item under this head may be open 
 to question, but as administered in this country the pension system 
 seems to belong under promotion rather than defense. 
 
 Under public services, the total expenditures were $2.76 per 
 capita. All of these enterprises hoAvever were more than self- 
 supporting, except the postal service, which had receipts of $2.58 
 against expenditures of $2.61 per capita. 
 
 Other items were $0.13 per capita for local governments, against 
 receipts of $0.08, and $0.61 for principal and interest of public debt. 
 
 The total paj^ments aggregated $10.48 per capita, using the 
 
 iBxact amount $22,545,349.40 
 
MINNESOTA TAX COMMISSION 
 
 277 
 
 ANALYSIS TABLE H 
 
 PAYMENTS OF THE UNITED STATES FOR DIFFERENT PURPOSES IN 1911 MEAS- 
 URED BY PER CENT OF TOTAI,. BY AREA AND BY POPULATION, AS SHOWN 
 BY THE CENSUS OF 1010. ' FISCAL YEAR ENDING JUNE 30, 1911. 
 
 (Based on Table VIII Pages 452-453) 
 
 
 Per Cent of Total for. 
 
 Per 
 Square 
 Mile® 
 
 
 Purpose of Payment 
 
 Main- 
 tenance 
 
 Perma- 
 nent 
 Improve- 
 ments 
 
 Main- 
 tenance 
 
 and 
 Improve- 
 ments 
 
 Per 
 
 CapltaCj) 
 
 I Government in general, as follows: 
 1 Legislation — 
 
 (a) congress 
 
 0.691 
 0.013 
 0.564 
 0.067 
 0.032 
 
 0.042 
 
 0.733 
 0.013 
 0.564 
 0.067 
 0.032 
 
 S2.37 
 
 .04 
 
 1.84 
 
 .22 
 
 .10 
 
 S.08 
 .00 
 
 
 .06 
 
 
 .01 
 
 (e) other legislative expenses 
 
 .00 
 
 Total for legislation 
 
 2 Administration — 
 
 1.367 
 
 0.022 
 0.026 
 0.029 
 
 2,468 
 0.394 
 0.468 
 
 0.042 
 
 1.689 
 
 1.109 
 
 0.022 
 0.026 
 0.029 
 
 2.468 
 0.394 
 2.157 
 
 $4.57 
 
 .07 
 .08 
 .09 
 
 8.00 
 1.28 
 7.00 
 
 $.15 
 .00 
 
 
 .00 
 
 (c) civil service commission 
 
 .00 
 
 (e) executive departments (general).. . . 
 
 .26 
 
 
 .04 
 
 
 .23 
 
 
 
 Total for administration 
 
 Total for government in gen'l.. 
 II Protection of life and property, as follows; 
 
 1 Preservation of the peace — 
 (a) national defense — 
 
 (0 foreign affairs 
 
 ■ (2) army and navy 
 
 3.407 
 4.774 
 
 0.247 
 
 24.621 
 
 0.9.Sli 
 
 1.689 
 1.731 
 
 0'033 
 
 6.096 
 6.605 
 
 0.247 
 
 24.5.54 
 
 9S6 
 
 $16.52 
 21.09 
 
 .80 
 
 79.60 
 
 3.20 
 
 $.53 
 .68 
 
 .03 
 
 2.. 57 
 .10 
 
 Total for preservation of the 
 peace 
 
 
 
 26.754 
 
 0.033 
 
 25.787 
 
 $83.60 
 
 $2.70 
 
 2 Safeguarding public health and safety. 
 
 3 Regulation of industry in public interest. . . 
 
 Total for protection of life and 
 
 property 
 
 Ill Promotion of efficiency as follows: 
 
 1 Public works — 
 
 (a) irrigation ^nd drainage 
 
 (b) highways 
 
 (c-d) inland canals, rivers and harbors.. 
 
 (e) Panama canal 
 
 (f) telegraph and cable lines 
 
 Total public works 
 
 2 other aids to private industries 
 
 3 scientific investigation and publication. . . . 
 
 4 education 
 
 5 recreation 
 
 6 soldiers' homes and pensions 
 
 7 Indian service 
 
 1.411 
 0.469 
 
 1.411 4.57 
 
 0.4t;9 1.52 
 
 27.667, $89.69 
 
 0.834 
 0.021 
 3,485 
 3,845 
 0.029 
 
 2.70 
 
 .07 
 
 11.30 
 
 12.47 
 
 .09 
 
 Total for promotion of efficiency 
 
 IV Public-services, as follows: 
 
 1-2 public lands and forests 
 
 3 mints and currency 
 
 4 postal savings banks 
 
 5 postal service 
 
 Total for public services 
 
 V Local governments 
 
 26.319 
 
 1.199 
 
 Total for maintenance and per- 
 manent improvements.. . . 
 
 VI Interest on public debt 
 
 VII Principal of public debt 
 
 VIII Transfers, refunds, agency and trust paym'ts 
 
 TOTAL PAYMENTS 
 
 82.416, 
 
 26.319 
 
 1.199: 
 
 $85.32 
 
 3.89 
 
 90.701 $294.04 
 
 2.211; -7,17 
 
 3.654 11.84 
 
 3.434I 11.13 
 
 100.000 
 
 .15 
 .05 
 
 $2.90 
 
 .09 
 .00 
 .37 
 .40 
 .00 
 
 1.856 
 
 6.358 
 
 8.214 
 
 $26.63 
 
 $.86 
 
 1.137 
 
 
 
 1.137 
 
 3.69 
 
 .12 
 
 1.272 
 
 
 1.272 
 
 4.12 
 
 .13 
 
 0.593 
 
 0.163 
 
 0.756 
 
 2.45 
 
 .08 
 
 0.037 
 
 
 0.037 
 
 .12 
 
 .00 
 
 16.920 
 
 
 16.920 
 
 54.85 
 
 1.78 
 
 0.675! 
 
 0.675 
 
 2.19 
 
 .07 
 
 22.490 6.521 
 
 29.011 
 
 $94.06 
 
 $3.04 
 
 0.995, 
 
 0.995 
 
 3.23 
 
 .10 
 
 0.4841 
 
 0.484 
 
 1.57 
 
 .05 
 
 0.006 
 24.834 
 
 
 0,006 
 24,834 
 
 .02 
 80,50 
 
 .00 
 
 
 2.81 
 
 $2.76 
 
 .13 
 
 $9.51 
 
 .23 
 .38 
 .36 
 
 $324.18 $10.48 
 
 ©Based on land area exclusive of outlying possessions (2,973,890 square miles). _ 
 (2)Based on census of 1910 exclusive of outlying possessions (91,972,206 population). 
 
278 _ THIRD BIENNIAL REPORT 
 
 1910 figures of population. This is reduced to $10.33 if the esti- 
 mated population for 1911 is used. These figures however include 
 large commercial revenues and therefore do not measure the cost 
 of government to the taxpayers. 
 
 If the expenditures for army, nav3', and pensions should be 
 added together, they would amount to .$4.35 per capita, or 41.5 
 per cent of the total- and if the payments for debt and interest 
 be included, on the .theory that they are chiefly the result of past 
 wars, the aggregate would ])e .$4.96 per capita or 47.3 per cent. 
 This is certainly a large proportion for wars past and wars, to 
 come, and furnishes a striking illustration of how great a part the 
 primitive function of military protection still plays in the life of 
 a modern state. 
 
 Burden of Federal Taxes Greater than Cost of Government 
 
 In order to avoid possible misunderstanding of the foregoing 
 figures as to the cost of the federal government, attention is called 
 to the fact that the burden which any protective tariff imposes 
 upon the people necessarily exceeds the revenue derived from such 
 tariff by the government. This additional burden is estimated by 
 some at two or three times the cost of all grades of government, 
 but the actual amount of it cannot be ascertained with sufficient 
 accuracy and conclusiveness for use in this investigation. 
 
 VI— COMPARISON OF ALL GRADES OF GOVERNMENT 
 
 In order to give a connected view of the whole matter, table 
 I is here presented. 
 
 Total Payments of All Grades of Government 
 
 Section I of table I gives total payments for all purposes, in- 
 eluding transfers within and between governmental units. As 
 a result of such transfers, it involves duplications amounting to 
 some 40 million dollars. This is the method by which the sensa- 
 tional estimates of cost of government have been made, that have 
 attracted considerable attention from time to time. 
 
 Net Payments of All Grades of Government 
 
 Section II presents net payments, excluding transfers within 
 governmental units and counting transfers between units but once 
 — in the books of the organization which finally spent the money. 
 
SIIXXESOTA TAX COMMISSION 
 
 279 
 
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 15 
 
280 THIRD BIENNIAL, REPORT 
 
 This division of the table is of interest chiefly as showing the rela- 
 tive extension of functions of the several grades of government. 
 It' is significant and highly characteristic of the United States that 
 nearly two-thirds (63.8 per cent) of the net expenditures were 
 made by the local and county governments, leaving only 12.4 per 
 cent for the state and 23.8 per cent for the United States. 
 
 These figures would seem to indicate that, while the ratio may 
 be somewhat different in other states, the usual assumption that 
 the federal government accounts for forty per cent of the total gov- 
 ernmental expenditures is no longer tenable. Twenty-five per 
 cent would probably be nearer the mark. 
 
 Cost of All Grades of Government 
 
 Section III of table I shows the net cost to taxpayers of all 
 grades of government, as measured by total coercive revenues. 
 Like section II this section excludes transfers within units, but 
 unlike section II it also excludes commercial revenues and counts 
 transfers between governmental units in the books of the grantor 
 rather than the grantee, and then only in so far as paid out of 
 coercive revenues. For example, the one mill school tax levied 
 by the state is charged to the state, but the interest and other com- 
 mercial income which forms the larger part of the state school 
 apportionment is not included because it is not a charge to the tax 
 payer. * 
 
 On this basis the local and county governments are chargeable 
 with 57.5 per cent, the state with 16.4 per cent, and the federal 
 government with 26.1 per cent of the total cost of government. 
 
 The total cost to the people of Minnesota is shown as 56.7 mil- 
 lion dollars. This sum was $151.97 per $10,000 true valuation in 
 the state, and $26.91 per capita (based on the estimated popula- 
 tion of Minnesota in 1911). It was also 23.6 per cent of the in- 
 come from the total estimated wealth of the state (table D) at 
 5 per cent interest. 
 
 To this cost of government must of course be added the cost 
 of subsidizing the protected interests, whatever that may be. 
 
 Cost to a Family of Five 
 
 /Section IV of' table I gives the cost of all grades of govern- 
 ment to a family of five persons in 1911, assuming that the head of 
 the family was a householder or farmer owning real estate worth 
 
MINNESOTA TAX COMMISSION 281 
 
 $3000 and personal property worth $1000 ; and assuming, further, 
 that the property was assessed and taxed at the average rates pre- 
 vailing in the state after allowing the usual personal property 
 exemption. 
 
 The essential difference between sections III and IV of table 
 I is that the former includes, while the latter excludes, that por- 
 tion of the cost of government which is defrayed by gross earnings 
 taxes, liquor and other licenses, fees, fines and penalties. In other 
 words, the head of this particular family did not own railroad 
 stock, or conduct a saloon, or become liable to fines or penalties. 
 He was simply an average law-abiding citizen who paid direct 
 taxes on real and personal property to the local, county and state 
 governments and indirect taxes to the federal government. The 
 question is, how much did he pay for these several purposes ? 
 
 Accepting the rates of tax levy for different grades of govern- 
 ment shown on the state auditor's abstract of tax lists, as indicat- 
 ing the division of the taxes paid, it appears that this citizen paid 
 direct taxes as follows : to the local government, $24.41, to the 
 county government, $6.08, to the state government, $4.59 ; and that 
 he also paid to the United States government as indirect taxes 
 $35.05. The total cost of government for the family of five per- 
 sons Avas thus $70.13. 
 
 In order to show more clearly the relations of these several 
 governmental costs, the figures in section IV of table I are em- 
 bodied in several diagrams. In all of these the several segments 
 of the circle correspond in size with the amounts shown in dollars 
 and cents, while the figures on the circumference indicate what 
 per cent each amount is of the total. 
 
 Diagram 4 shows the amounts paid by the head of this family 
 of five for different units of government, and the per cent which 
 each is of the total. Over half the total went to the federal gov- 
 ernment, and most of the remainder to the local governments, 
 leaving but 15.2 per cent for the county and state combined. 
 
 Diagram 5 shows how the $4.59 paid by the head of the family 
 for state purposes Avas allotted to the various funds. This dis- 
 tribution was computed on the proportion of the total state levy 
 of 3.88 mills specifically made for each fund. Unfortunately, 
 time did not permit the further subdivision of these allotments. 
 
 On this basis the amount Avhich the head of this family of five, 
 owning $4000 worth of property, paid into the state revenue fund 
 was $2.24, state school fund, $1.18, road and bridge fund, $0.30, 
 
282 
 
 THIRD BIENNIAL REPORT 
 
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MIXNESOTA TAX COMMISSION 283 
 
 prison building fund, $0.30, university fund, $0.27, campus fund, 
 $0.18, and soldiers' relief, $0.12. 
 
 Diagram 6 shows how the "$35.05 paid by the head of the family 
 to the federal government was spent. This distribution was made 
 in proportion to the net federal expenditures after offsetting com- 
 mercial and other non-coercive receipts against the corresponding 
 payments. 
 
 On this basis national defense took $12.91 out of the $35.05 con- 
 tributed, pensions claimed $8.87, public works, $4.14, government 
 in general, $3.19, debt and interest, $2.04, promotion of efficiency 
 other than by public works, $2.00, protection, aside from military, 
 $1.50, and sundry, $0.40. 
 
 It will be noted that after eliminating commercial and other 
 non-coercive revenues and expenditvires, as is done in this diagram, 
 the expenditure for defense amounts to 36.83 per cent of the total, 
 pensions 25.32 per cent, debt and interest, 5.83 per cent, making a 
 total of 67.98 per cent chargeable chiefly fo wars past and wars to 
 come. 
 
 VII— COMPARATIVE COSTS IN 1910 AND 1911 , 
 
 Difference in Methods 
 
 The investigation of 1910 took as the test of the cost of govern- 
 ment net expenditures for current purposes. It thus included 
 payments made from commercial funds, but on the other hand ex- 
 cluded payments made from taxes for permanent improvements 
 and principal of debt. 
 
 The present investigation takes as the test of cost the total 
 coercive revenues, however expended. It thus excludes commer- 
 cial receipts, but includes payments for permanent improvements 
 and principal of debt, the aim being to ascertain what was actually 
 taken away from the people during the year by action of the 
 government. In other words, the purpose is to find out by how 
 much the household budgets of all the citizens of ilinnesota were 
 diminished in 1911 for the support of all grades of government. 
 
 On account of this ditfereiice in standard, and also because 
 local and county costs were combined in 1910, the results of the 
 two investigations require some adjustment to make them compar- 
 able. 
 
284 THIRD BIENNIAL REPORT 
 
 Cost of Government in 1910 
 
 The results of the previous investigation were summarized on 
 page 231 of the report of the tax commission for 1910. The share 
 of federal costs chargeable to Minnesota, and all the per capita 
 figures, were however based in the first instance on an estimated 
 population of Minnesota about 8 per cent larger than was subse- 
 quently shown by the 1910 census. All of the figures therefore 
 required modification. In order to facilitate comparison a revision, 
 both of the amounts and the per capita figures is here presented 
 based upon the 1910 census for both the state and the United 
 States. 1 
 
 Absolute and Per Capita Cost of Government in IVlinnesota for Fiscal Year 
 Approximating July 31, 1909, to August 1, 1910, Measured by Net Pay- 
 ments. (From Report of IVlinnesota Tax Commission for 1910, page 231 
 with revisions) 
 
 Governmental Units Absolute Cost Per Capita Cost 
 
 City and village 116,259,088.00 $7.83 
 
 County and township (and school) ... 19,606,755.00 9.45i 
 
 State 7,527,297.00 3.63 
 
 Federal 19,532,412.28 9.41 
 
 Total $62,925,552:28 $30.32 
 
 j^.ccording to this table, the per capita cost of cities, counties, 
 townships, and schools in 1910 was $17.28. According to the pres- 
 ent investigation, the per capita cost in 1911 was $12.70 for local 
 government and $2.78 for county government, making together 
 $15.48. This figure is however not strictly comparable with the 
 $17.28 reported in 1910, since this included state grants for local 
 purposes. According to table A, such grants amounted in 1911 
 to $1.48 per capita for schools and $0.58 per capita for cities 
 and villages, or $2.06 for all local units. If this should be com- 
 bined with the $15.48 found by this investigation, the total would 
 become $17.54 — an increase of $0.26 per capita over the cost 
 reported in 1910. This figure, however, does not tell the whole 
 story owing to the difference in methods previously mentioned. 
 For this reason it is necessary to reduce both sets of figures to 
 the 1911 basis, as is done below. 
 
 Another point of some interest in connection with local govern- 
 ment is the increased revenue from licenses. The receipts of the 
 counties from licenses, fees and fines have more than doubled, 
 rising from 208 thousand in 1910 to 443 thousand dollars in 1911 
 (table III, column 2). This difference represents chiefly the 10 
 per cent of liquor licenses now payable to the counties. On the 
 other hand, the receipts of municipalities from liquor licenses show 
 
MINNESOTA TAX COMMISSION 
 
 285 
 
 little corresponding loss, declining only from 2564 to 2503 thousand 
 dollars. This fact -clearly indicates an increase of revenue from 
 liquor licenses, since a deduction of 10 per cent made but little 
 difference in the amount as compared with 1910. 
 
 ANALYSIS TABLE J 
 
 COST OF GOVERNMENT IN 1910 AND 1911, BASED ON COERCIVE REVENUES AS IN 
 
 1911 
 
 
 Amount 
 
 Per Cent of 
 Total 
 
 Per Capita 
 
 Increase 
 
 Government 
 
 1910 
 
 1911 
 
 1910 
 
 1911 
 
 1910 
 
 1911 
 
 Amount 
 
 Per 
 Capita 
 
 Loral & county. 
 State 
 
 829,942,109.00 
 9,574,073.00 
 14,432,220.36 
 
 532,613,970.1.5 
 9.31.5,3.50.29 
 14,779,010.19 
 
 55.5 
 17.7 
 26.8 
 
 57. .5 
 16.4 
 26.1 
 
 .S14.43 
 4.61 
 6.9.5 
 
 .S15.48 
 
 4.42 
 
 . 7.01 
 
 S2, 67], 861. 15 
 
 —258,721.71 
 
 346,789.83 
 
 $1,05 
 —.19 
 
 Federal 
 
 .06 
 
 Total 
 
 $53,948,401.36 
 
 $56,708,330.63 
 
 100.0 
 
 100.0 
 
 $26.99 
 
 $26.91 
 
 $2,769,929.27 
 
 $.92 
 
 Changes in Cost, 1910-1911 
 
 In table J, the costs of local and county government are com- 
 bined as in 1910, but all the amounts and percentage figures for 
 both years represent coercive revenues, as in 1911. There is how- 
 ever one element of doubt in the case of the local costs. In table 
 V of the 1910 report (page 255), the item of 3.8 million dollars is 
 entered in the recalculation as commercial revenue, since it includes 
 all the commercial revenues of municipalities, and the amount cor- 
 responds approximately Avith the similar item in the 1911 table. It 
 may however contain a small amount of miscellaneous licenses, fees 
 and fines, which are coercive in nature, and in so far as it does, the 
 effect is unduly to lower the cost of government in 1910. This fact 
 may explain some part of the $1.05 advance in the cost of local 
 and county government from 1910 to 1911. 
 
 The decrease of $0.19 per capita in the cost of state government 
 from 1910 to 1911 was apparent rather than real. It resulted 
 from the decline of coercive revenues due to a drop in the gross 
 earnings taxes. Since the expenditures were ■ not correspondingly 
 reduced, such a decline must of necessity be followed by an increase 
 in some of the tax rates. In point of fact, the rate of taxation 
 on gross earnings has alreadj-, in part as a result of this decline 
 in yield, been advanced from 4 to 5 per cent. This change will 
 very materially advance the per capita cost of government unless 
 there is an equivalent reduction in the rate of tax on general 
 property. 
 
286 THIRD BIENNIAL REPORT 
 
 It seems fairly certain therefore that any excessive increase in 
 the local costs is fully offset, and perhaps more than -effset, by this 
 apparent but temporary reduction in the state cost. The conclu- 
 sion is that the advance of $0.92 per capita (or 3.5 per cent) shown 
 for all grades from 1910 to 1911 represents an actual increase in 
 the cost of government, which has to this extent outstripped the 
 growth of population. 
 
 VIII— SCOPE AND METHODS OF MUNICIPAL INVESTIGATION 
 
 Scope of Investigation 
 
 The cost of municipal government for the state as a whole is 
 .included in table II and in analysis tables A, I, and J. There 
 is consequently nothing to be added to the cost of government 
 as shown in those tables. It now remains to present and analyze 
 the cost of go\'ernment in the several municipalities. 
 
 Method Employed 
 
 In order to secure the requisite information, it was necessary 
 to have recourse to the accounting official of each municipality. 
 All incorporated places in the state were therefore divided into 
 five classes on the basis of the 1910 census and three schedules 
 were printed varying in extent and complexity with the popula- 
 tion. .Municipalities, oF class 1 (over 75,000) and class 2 (20,000- 
 5000),! received schedule III; class 3 (5000-2500) and class 4 (2500- 
 1000) were scut schedule IV; while for those under 1000 population 
 in 1910, schedule V was prepared in the form of a return postal 
 card. Finally, for such villages under 1000 as Avere unable to fill 
 out schedule V, or filled it out in such form that it could not be 
 used, schedule VI was provided. This is the simplest of all, in 
 that it does not ask for expenditures or cash balances. 
 
 Villages which filled out only schedule VI are consequently 
 not shown sei);irately in tal>l<' XII though their total receipts are 
 included in table II. 
 
 For school districts, schedule VII was devised, while library 
 and other in(li'])eiiileijt municipal boards received copies of schedule 
 IV with the desired items distinctly marked. In some cases when 
 the library board failed to respond, recourse was had to figures 
 furnished hv tlie state libi-arv commission. 
 
 1 Minnesota is peculiar in having no municipalities between 20,000 and 
 75,000 
 
MINNESOTA TAX COMMISSION 287 
 
 As a matter of information, schedules III, IV, V, VI, and VII 
 are reprinted at the end of this chapter. 
 
 Population of Municipalities 
 
 The population of municipalities for 1910 is according to the 
 census of that year. The estimated population for 1911 is the 
 1910 population plus one-tenth of the increase from 1900 to 1910 
 where any increase was shown. If however, there was an apparent 
 decrease from 1900 to 1910, the 1910 population was repeated for 
 1911. It was thought that decreases in the population of cities 
 and villages are due, as a rule, to local and temporary causes which 
 cannot be safely projected into the future. 
 
 Consolidation of Accounts 
 
 Having secured returns from the municipalities and the inde- 
 pendent boards within the same areas and also verified these returns 
 so far as time and force permitted, the next problem was the con- 
 solidation of all the returns from one municipality into a single 
 report as presented in tables IX and XII (pages 454 to 569). 
 
 It was found that the city or village and the various independ- 
 ent boards often have different fiscal years. In such cases the 
 date given is that of the municipality proper, and the various re- 
 ports were consolidated as though for the same fiscal year. This 
 same plan was followed in case the school district or some separate 
 board sent a report for 1912, declaring the figures for 1911 not 
 available. There is of course a possibility of error in this process 
 but it is not believed to be serious. There is no inherent reason 
 why a fiscal year ending in June should, in the long run, show 
 different results from what it would if it ended in January ; since 
 the sources of income ^nd the nature of the expenditures Avould 
 be the same in either case. 
 
 School Districts 
 
 The first and most dilBcult consolidation required l)y the plan 
 of the present investigation was that of school receipts with munic- 
 ipal receipts, and school expenditures with municipal expenditures. 
 Owing to the usual difference between municipal and school boun- 
 daries, this was not undertaken in the previous investigation.^ In 
 
 iReport of tax commission for 1910, page 270 
 
288 THIRD BIENNIAL, REPORT 
 
 order to find out the relation of municipality and district, items 3 
 and 4 were inserted in schedules III and IV. According to the 
 answers of the various city and village clerks, there were 28 munic- 
 ipalities in Minnesota which coincided exactly with the correspond- 
 ing school districts. 
 
 In Minneapolis and St. Paul, the municipal and school accounts 
 were already unified as reported by the city officials. In the other 
 cities where municipality and district coincide (page 422) the con- 
 solidation of these two sets of accounts was a mere matter of 
 addition, school receipts being combined with municipal receipts 
 and school payments with municipal payments. 
 
 In all other cases the municipality and the school district, as 
 reported by the local officials, do not coincide. As a rule, the school 
 district is larger. Sometimes it takes in merely a small additional 
 area of farm land, and sometimes, as on the mineral ranges, one 
 district covers 20 or 30 townships and includes a considerable num- 
 ber of cities and villages. In such cases the object is to secure from 
 outlying mineral lands the revenue to maintain schools in munic- 
 ipalities which have no mineral wealth within their boundaries. 
 On the other hand, there are many municipalities lying in several 
 different school districts. In fact, one of the surprising things 
 developed by this investigation is the number of municipalities 
 divided between three or four different districts, no one of which 
 has sufficient means to maintain adequate school facilities. There 
 has been much agitation for the consolidation of rural schools ; a 
 movement is apparently needed in Minnesota for the consolidation 
 of city and village schools. 
 
 A further complication arose from the fact that many districts 
 now united were previously divided, and some districts previously 
 united are now divided, and in .both cases still are chargeable 
 with 'a portion of the outstanding debt incurred before the change 
 of boundaries, together with annual interest on such debt. This 
 difficulty was especially frequent in connection with state loans. 
 In such cases it was necessary to trace out the changes and com- 
 bine or separate debt and interest thereon in accordance with 
 present conditions. 
 
 Wherever municipal and district boundaries were found not 
 to coincide, the method of procedure was as follows: (1) to total 
 the receipts and the payments of all the school districts contain- 
 ing any part of the municipality; (2) to ascertain the assessed 
 valuation of the district or districts, on the one hand, and the 
 
MINNESOTA TAX COMMISSION 289 
 
 municipality on the other; (3) to obtain the ratio of municipal 
 to district valuation ; (4) to take the same per cent of the joint 
 district receipts and payments, and add these items to the municipal 
 receipts and payments respectively. The resulting sums indicate 
 with substantial accuracy, it is believed, -vyhat "vvas actually 
 collected and spent within the city or village for both municipal 
 and school purposes. The same plan was- used in consolidating the 
 outstanding debts and the annual interest charges of cities and dis- 
 tricts. 
 
 Other Boards and Funds 
 
 Besides independent school boards, most of the municipalities 
 were found to maintain independent funds, and in many cases in- 
 dependent boards, for the library, parks, j^ublic baths, water and 
 other municipal enterprises, police, fire department, fire relief, 
 bonds, interest, armory, sewers, pavements, sidewalks, and a variety 
 of other purposes. In fact it would be hardly too strong if the 
 municipal system in Minnesota were characterized as a chaos of 
 funds, a chaos of boards and a chaos of rates. In not a few cases, 
 indeed, it was evident from the correspondence that no one in the 
 municipality was able to tell even approximately the total amount 
 which was being collected and spent for all the functions of gov- 
 ernment, since in order to obtain such information it was neces- 
 sary to assemble from two to a dozen separate reports and then 
 to combine their totals with the general report of the municipality 
 and the schools. 
 
 For the sake of greater definiteness, and to show exactly what 
 governmental units and functions are covered' by the statistics, a 
 list is appended to this chapter (pages 422 to 426) of all the muni- 
 cipalities, school districts, separate funds and separate boards which 
 are covered by tables IX to XI inclusive. To avoid misunder- 
 standing, it should be noted that separate funds and boards 
 are named only in case there was no bridge between them — that 
 is, no consolidated statement of receipts, payments, cash on hand and 
 outstanding warrants for the municipality as a whole. 
 
 Sources of Data in Table IX 
 
 Table IX (pages 454 to 483), while printed separately from the 
 text because of its size, is in fact an analysis table, presenting a num- 
 ber of the most vital and significant relations between valuation, 
 population, tax levies, tax rates and outstanding debt. 
 
290 THIRD BIENNIAL, REPORT 
 
 The total tax levied, the tax levied for state and county pur- 
 poses, and the tax levied for municipal and school purposes, were 
 all taken from the county auditor 's abstract of tax lists after elimin- 
 ating all special assessments. 
 
 The total average tax rate and the tax rate for municipal and 
 school purposes v\^ere both calculated from the total assessed valu- 
 ation compared with the total levy and the total levy for munic- 
 ipal and school purposes, respectively. In like manner the tax 
 rates based on true valuation represent ratios between the total 
 true valuation and these same tax levies. 
 
 The figures for debt, sinking funds, and annual interest came 
 from schedules III to V ; while the ratios dealing with these matters 
 were calculated from the figures appearing in this table. 
 
 Treatment of State Grants in Tables X to XII (pages 484 to 569) 
 
 In view of the close financial connection of the different grades 
 of government, previously shown m some detail, the problem of 
 combining the receipts and payments of all .of them so as to avoid 
 both omissions and duplications presented considerable difficulty. 
 This was especially pronounced in the case of armory aids and 
 fire aids. 
 
 Grants for armory construction, being made direct to the military 
 organization and the title to the property vesting in the state, were 
 treated as direct state expenditures. Such payments were there- 
 fore not included under municipal receipts or payments. Grants 
 for armory maintenance, on the other hand, were so included be- 
 cause made direct to the municipality. In some cases, where the 
 grant had evidently been turned over to the armory board without 
 entry in the municipal books, it was necessary to add the amount 
 of the grant to the receipts and payments reported by the munici- 
 pality. 
 
 The 2 per cent of gross fire insurance premiums collected by 
 the state is paid partly to fire relief associations, partly to munic- 
 ipalities. In order to be sure of including it, the list of such pay- 
 ments was secured from the state treasurer and the amount added 
 to the municipal receipts wherever it did not already appear. In 
 such cases the same amount was added to the payments for main- 
 tenance. 
 
 In addition to the 2 per cent tax on gross premiums which all 
 fire insurance companies pay to the state for the benefit of the local 
 fire departments, foreign insurance companies are required by law 
 
MINNESOTA TAX COMMISSION 291 
 
 to pay another 2 per cent directly to the local board of underwriters 
 for the support of the local salvage corps. This is a most anomalous 
 impost. It is unmistakably a tax, being levied by state authority 
 and therefore properly to be included in the cost of government; 
 On the other hand, it is not handled by either the state or the 
 municipal government and there is consequently no official record 
 of the amount collected and expended under this lav^^ For this 
 reason it could not be included in table II or in the analysis tables 
 showing the relative cost of government. 
 
 So far as it goes, this omission tends to offset the error due to 
 special assessments and therefore to increase the relative accuracy 
 of the analysis tables. 
 
 Treatment of State Loans 
 
 Payments for state loans to subdivisions of counties are usually 
 handled direct by the county auditor and treasurer, both as to 
 principal and interest. It was therefore necessary to ascertain 
 the amounts of such payments from the state treasurer, and in- 
 crease correspondingly the receipts of the city or district from 
 taxes, and also the payments for interest or principal. These items 
 had to be cheeked with great care to avoid duplications, since a 
 few municipalities paj^ the interest and principal of state loans 
 direct to the state treasurer. 
 
 The Two Per Cent of Liquor Licenses 
 
 The 2 per cent of liquor licenses payable to the state by all muni- 
 cipal corporations for the inebriate hospital, and the 10 per cent 
 payable to the county for roads and bridges, were also difficult 
 to handle. In the first place these sums usually had to be trans- 
 ferred from revenue to agencj- receipts as reported by the city 
 clerks, since they of course represent merely a division of the license 
 money with other governmental units. Moreover, cities over 10,000 
 are exempt from the 10 per cent pajanent to the county, and it was 
 sometimes impossible to trace these payments even in the case of 
 those not exempt. In some instances the 2 per cent due the state 
 did not appear either in the local or the state records, and the 
 local officials were unable to explain why it had not been paid. 
 The matter was further complicated by the difference between the 
 state and city fiscal years. In general, however, it was possible 
 to eliminate such apparent discrepancies by use of the state treas- 
 urer's records. 
 
292 THIRD BIENNIAL REPORT 
 
 Scope of Report for Villages Under 1000 Population (Table XII) 
 
 In the list of consolidations previously mentioned are included 
 only classes 1 to 4 inclusive ; that is, municipalities having 1000 or 
 more inhabitants in 1910. No attempt was made to secure school 
 statistics from smaller places and such statistics are consequently 
 not presented in table XII (pages 536 to 569). 
 
 Even in villages under 1000 population, however, some separate 
 funds and boards were encountered. These were consolidated as 
 in the case of larger places. In view of the fact that the question 
 did not appear in schedule V as to whether independent funds or 
 boards existed, it is barely possible that some of the reports made 
 by village recorders are incomplete. It is not however believed 
 that such omissions, if they occurred at all, were either numerous 
 or serious, for the reason that separate boards and funds are not 
 common in the smaller villages. It was also possible in many cases 
 to verify the schedules from the printed financial statements of the 
 villages. 
 
 Comparison with Census Classification 
 
 In preparing schedules III-V, the census classification of muni- 
 cipal receipts and expenditures was largely followed in order to 
 facilitate comparison with similar municipalities elsewhere. The 
 same classification of course underlies tables X-XII. 
 
 i^s to certain municipal functions however it was thought best 
 to adopt a more modern conception which is coming to prevail in 
 the more progressive cities, but which is not yet general enough to 
 warrant its adoption by the census bureau. 
 
 A case in point is the old heading of "charities and correc- 
 tions" which yokes together two fundamentally different functions 
 of government, namely, the punishment of crimes against persons 
 and property, which pertains to the protective function of govern- 
 ment, and the relief of destitution, which must be classed as a 
 means of maintaining physical efficiency. For this reason, all courts, 
 including municipal courts, were placed under protection of life 
 and property; street lighting was included under protection, and 
 street sprinkling under health and sanitation, rather than highways ; 
 and the charities and corrections group was broken up, the work- 
 house being regarded, along with the municipal court, as part of 
 the machinery designed for the protection of life and property. 
 
MINNESOTA TAX COMMISSION 293 
 
 The effect of these differences in classification may be judged 
 from the following summary as to Minneapolis, prej^ared by the 
 city statistician.^ 
 
 Minnesota 
 
 City Tax 
 
 Comptroli- " Commis- 
 
 er's Report sion Report 
 
 General government $231,043.84 $202,644.97 
 
 Protection of life and property 985,526.04 1,331,947.76 
 
 Health and sanitation 316,940.81 495,571.97 
 
 Highways 832,393.11 371,578.31 
 
 Charities and corrections 167,067.14 131,227.93 
 
 $2,532,970.94 $2,532,970.94 
 
 IX— COST OF GOVERNMENT IN CITIES OF CLASS I 
 
 Class 1 includes Minneapolis, St. Paul, and Duluth. Their popu- 
 lations, valuations, tax levies, tax rates and outstanding debts are 
 given in table IX ( page 454) ; their receipts and payments during the 
 fiscal year 1911, in tables X-XI (pages 485 and 510). 
 
 Receipts from Different Sources in Cities of Class 1 
 
 In table K is presented an analysis of the receipts and payments 
 of Llinneapolis, St. Paul, and Duluth (tables X-XI) on the basis 
 of per cent of total, true valuation and population. 
 
 The per cent which the different items of income in any city 
 form of the total income sometimes varies by reason of temporary 
 causes, such as large loans or a large volume of transfers from fund 
 to fund. On this account, the per cent column in all the city 
 analysis tables must be used with care, though in class 1 the varia- 
 tions are within rather narrow limits. 
 
 Coercive revenues, including taxes, licenses, fees and fines which 
 measure the cost of government to local taxpayers, amounted 
 on the average to somewhat less than half the total receipts during 
 1911, being highest (52,7 per cent) in Duluth and lowest (46.3 per 
 cent) in St. Paul. Stated in terms of money, the cost of city gov- 
 ernment, including schools, was $104.02 per $10,000 true valuation, 
 or $17.21 per capita, in Minneapolis; $110.16 per $10,000 true valu- 
 ation, or $14.90 per capita, in St. Paul; $112.68 per $10,000 true 
 valuation, or $19.30 per capita in Duluth. The higher cost in Duluth 
 is the natural result of the comparative youth, rapid growth, and 
 pressing municipal problems of that city, thus reproducing in many 
 respects the experience of Minneapolis and St. Paul at the same 
 stage of urban development. 
 
 iMunicipal Statistics, IVIinneapolis, issue of July 31, 1912 
 
294 
 
 THIRD BIENNIAL REPORT 
 
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296 THIRD BIENNIAL REPORT 
 
 Commercial revenues formed exactly double as large a propor- 
 tion of the receipts in Duluth as in St. Paul, Minneapolis again 
 being intermediate. This difference arose chiefly from the more 
 extended public ownership of municipal utilities in Duluth. Such 
 receijDts amounted on the basis of $10,000 true valuation, to $63.76 
 in Duluth, $37.78 in Minneapolis, and $35.46 in St. Paul. On the 
 per capita basis the figures were $10.93 in Duluth ; $6.25 in Minnea- 
 polis, and $4.80 in St. Paul. The evidence is thus clear that, in 
 respect of municipal trading Duluth is by far the most radical and 
 St. Paul the most conservative. 
 
 Income from debt incurred during the year varied but little in 
 the three cities. St. Paul secured the largest share of receipts from 
 this source, no doubt because of its practice of anticipating taxes 
 by certificates of indebtedness. 
 
 Payments for Different Purposes in Cities of Class 1 
 
 Maintenance charges for government in general and public 
 service enterprises both appear to vary inversely with the size of 
 the city, being least in Minneapolis, and greatest in Duluth. So 
 also do total maintenance charges and interest, which constitute the 
 expenditures for current government, if measured by true valua- 
 tion; the figures being $107.49 in Minneapolis, $123.57 in St. Paul, 
 and $124.12 in Duluth, on each $10,000 of true valuation. 
 
 Maintenance charges for health and sanitation, unlike main- 
 tenance in general, vary directly with size, the figures being $9.62 
 for Minneapolis, $8.86 for St. Paul, and $4.63 for Duluth, on each 
 $10,000 of true valuation. Substantially the same gradation exists 
 on the basis of population, the per capita expenditures being $1.59 
 in Minneapolis, $1.20 in St. Paul, and $0.79 in Duluth. Such 
 striking variation of health and sanitation charges with the size of 
 the city testifies to the seriousness of the health problems which 
 arise from the crowding together of a vast population in a limited 
 area. 
 
 Outlays for permanent improvements are by their very nature 
 of irregular occurrence, and averages for at least ten years would 
 be necessary to establish safe general principles. It is however note- 
 worthy that in 1911 permanent improvements for schools varied in- 
 versely with size, Minneapolis having the least and Duluth the 
 greatest, whether measured by true valuation or population. 
 
 The ratio of maintenance and interest to total revenue expresses 
 the relation of current receipts from regular sources to current 
 
MINNESOTA TAX COMMISSION 297 
 
 expenditures for all purposes. Measured by this test, Duluth, with 
 a ratio of 68.1 had the largest margin, and St. Paul with a ratio of 
 81.8 had the smallest margin of regular receipts above regular ex- 
 penditures. In other words, Duluth had the most and St. Paul the 
 least of its revenue available for permanent improvements. 
 
 The ratio of receipts to payments for public service enterprises 
 indicates whether such enterprises paid their own way, including 
 permanent improvements. The more this ratio falls below 100, 
 the more they were financed from taxes and loans. This ratio 
 varied inversely with size in 1911, Minneapolis contributing the 
 most, and Duluth the least, out of taxes and loans for its public 
 service enterprises. So far as ]Minneapolis is concerned this low 
 ratio was no doubt caused I)}' heavy outlays for the new filtration 
 plant, which emphasizes the fact that one year is ,too short a period 
 to establish relative costs of public service plants for individual 
 cities. 
 
 It is worthy of note that while the three cities of class 1 on the 
 average met 86.2 per cent of their public service payments by 
 receipts from svich enterprises, this figure is exclusive of interest 
 on public service bonds. Such interest was not included in cal- 
 culating the ratio because it could not be ascertained separately 
 for classes 2, 3 or 4. If interest should be included, the ratio for 
 Minneapolis would drop from 68.9 to 60.7 per cent ; for St. Paul, 
 from 92.3 to 77.7 per cent; for Duluth, from 102.9 to 81.1 per cent; 
 and for class 1 as a whole, from 86.2 to 72.3 per cent — an average 
 reduction of 13.9 per cent. 
 
 Valuation, Tax Levies and Rates in Cities of Class 1 
 
 According to table IX (page 454) the assessed valuation per 
 capita apparently varied directly with size, being largest in Minne- 
 apolis and least in Duluth, but the ratio of assessed to true valuation 
 was quite irregular, ranging from 42.44 per cent in St. Paul to 31.41 
 per cent in Duluth. As a result, Duluth is shown to have had the 
 largest true valuation per capita. 
 
 The per capita tax for all purposes was highest ($20.27) in 
 Minneapolis, with Duluth close behind ($19.54), and St. Paul ma- 
 terially lower ($16.78). The nominal tax rate was highest in 
 Duluth ; but on the basis of true valuation the rates ran much 
 closer together, being 9.62 mills for Minneapolis, 9.11 mills for 
 Duluth, and 9.02 mills for St. Paul. These levies and rates, it should 
 be noted, were exclusive of all special assessments. 
 
298 
 
 THIRD BIENNIAL REPORT 
 
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MINNESOTA TAX COMMISSION 
 
 299 
 
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300 THIRD BIENNIAL REPORT 
 
 Net outstanding debt for both city and schools varied inversely 
 with size, amounting on the basis of true valuation to 3 per cent in 
 Minneapolis, 4 per cent in St. Paul, and 4.9 per cent in Duluth; 
 while the per capita debt was $49.82 in Minneapolis, $53.58 in 
 St. Paul, and $84.75 in Duluth. The same order naturally prevails 
 for the net annual interest per capita, which was $2.07 in Minne- 
 apolis, $2.36 in St. Paul, and $3.85 in Duluth,' and also for the ratio 
 of interest on net debt to total tax levy for municipal and school pur- 
 poses, which amounted to 13 per cent for Minneapolis, 19.3 per 
 cent for St. Paul, and 24.5 per cent for Duluth. 
 
 Comparison writh other cities over 100,000 
 
 In table L is presented a summary of revenues and net payments 
 per capita in 1910, for all cities having 100,000 or more inhabitants, 
 and also for Duluth. These figures Avere taken from advance proof 
 sheets kindly furnished by the census bureau. "- 
 
 The cost of government in Minneapolis, measured by coercive 
 revenues $18.43) was less than in most of the cities in group I 
 (over 300,000 population). "Washington appears slightly less, owing 
 to enormous grants from the federal treasury. The cost was how- 
 ever lower than in Minneapolis, by the following amounts in the 
 cities named : in Philadelphia, $3.30 ; in Detroit, $1.83 ; in Milwaukee, 
 $1.73; in Baltimore, $0.76; in Buffalo, $0.55; in Cleveland, $0.10, 
 per capita. If net payments should be taken as the test, these 
 differences would be appreciably greater, but for the most part in 
 the same direction. 
 
 St. Paul also had a lower cost per capita measured by coercive 
 revenue, than the average in group II, which includes cities from 
 100,000 to 300,000 in 1910. The figures per capita were for the 
 class, $14.70, for St. Paul, $14.64. A similar relation also existed 
 in the case of net payments. 
 
 The per capita cost of Duluth, on the other hand, was materially 
 larger than the average of group III as reported by the census, 
 being $18.16 against $13.00. 
 
 On the whole, an inspection of table L reveals such startling 
 variations in per capita cost as to show clearly that size is not the 
 only, and in many cases not the most influential, factor in the 
 problem. 
 
 iSlight discrepancies appear in several places, owing to the use of proof 
 sheets, which would be removed if it were possible to await the revised 
 census report. These are however not serious. 
 
MINNESOTA TAX COMMISSION 301 
 
 Comparative Costs in 1910 and 1911 
 
 The figures quoted in table L furnish the basis for comparison 
 betwe-en cost as measured by coercive revenues in 1910 and 1911 for 
 the three large cities of Minnesota. 
 
 Coercive Revenues Per Capita 
 Cities Census Tax Commission 
 
 1910 1911 
 
 Minneapolis $18.43 $17.21 
 
 St. Paul 14.64 14.90 
 
 Duluth '.... 18.16 19.30 
 
 Information is not at hand to explain fully either the decrease in 
 Minneapolis ($0.90 of which was in taxes) or the increase in Duluth, 
 in 1911 compared with 1910. The changes however probably reflect 
 actual differences in cost. It is interesting to note that according 
 to these figures the average of the three cities would be almost 
 identical for both years. 
 
 X— COST OF GOVERNMENT IN CITIES AND VILLAGES OF CLASS 2 
 
 Class 2 comprises 21 cities and villages each having in 1910 be- 
 tween 20,000"^ and 5000 population. Their several valuations, tax 
 levies, tax rates and outstanding debts are given in table IX (pages 
 455 to 159) ; their receipts and paj'ments during the fiscal year 1911, 
 in tables X and XI (pages 486 to 489 and 512 to 515). 
 
 The receipts and payments of each municipality are analyzed in 
 table M, on the basis of per cent of total, true valuation and popu- 
 lation. 
 
 Receipts of Municipalities in Class 2 
 
 According to table il, covering municipalities between 20,000 
 and 5000 population in 1910, the debt incurred during 1911 varied 
 from nothing in Brainerd, Fergus Falls, Eveleth, Tlibbing and New 
 Ulm, to 35.2 per cent of the total income in Stillwater, 47.8 per cent 
 in Mankato, and 61.2 per cent in Albert Lea. These figures cover 
 outstanding warrants as well as bonds. As a result of such extreme 
 variation the per cent of revenues derived from different sources 
 is much less significant than in class 1. 
 
 General revenues from local sources, which indicate the cost of 
 government to local taxpayers, varied from $233.58 per $10,000 true 
 valuation in Crookston, $172.61 in Stillwater, $167.36 in Rochester, 
 and $162.50 in Brainerd, to $20.40 in Hibbing. Omitting Hibbing, 
 Chisholm and Eveleth, which have the smallest ratio of cost by 
 reason of their mineral lands, Albert Lea with $100.03 and Little 
 Falls with $87.16 have the lowest cost measured by true valuation. 
 
 I'Minnesota has no cities between 20,000 and 75,000 population. 
 
302 
 
 THIRD BIENNIAL REPORT 
 
 . ANALYSIS 
 
 KECEIPTS BY SOURCES AND PAYMENTS BY PURPOSES MEASURED 
 
 FISCAL YEAR ENDING DECEMBER 31, 
 CLASS 2 CITIES AND VILLAGES- 
 
 ITEMS 
 
 RECEIPTS: 
 
 I Revenue receipts: 
 
 A General revenues — 
 
 (a) from local sources 
 
 (b) from state and county grants. 
 
 Total general revenues. 
 
 B Commercial revenues — 
 
 (a) from special assessments 
 
 {b} from public service enterprises. . 
 (c) from other earnings and interest. 
 
 Total commercial revenues 
 
 Averages 21 Cities 
 Class 2 
 
 Per 
 Cent 
 
 of 
 Total 
 
 54.4 
 4.4 
 
 4.5 
 
 10.7 
 
 1.4 
 
 Per 
 .$10,000 
 True Val- 
 uation 
 
 $73.39 
 5.87 
 
 $79.26 
 
 0.03 
 
 14.46 
 
 1.94 
 
 Per 
 Capita 
 
 516.63 
 1.33 
 
 Total revenue receipts .... 
 II Non-revenue receipts, as follows: 
 
 (a) from debt incurred during year. 
 
 (b) from other sources 
 
 16.6 $22.43 
 
 10.3 
 5.3 
 
 Total non-revenue receipts . 
 
 24.6 
 
 TOTAL RECEIPTS I 100.0 
 
 PAYMENTS: 
 
 I For maintenance, as follows: 
 
 (a) for departmental operations — 
 
 (1) government in general 
 
 (2) protection of life and property.. 
 
 (3) health & sanitation(incl. sewers). 
 
 (4) highways and bridges 
 
 (5) charities 
 
 (6) recreation 
 
 (7) unclassified 
 
 (b) for educational institutions — 
 
 (1) public schools 
 
 (2) library. 
 
 (c) for public service enterprises 
 
 $33.16 
 
 $134.85 
 
 II 
 
 Total for maintenance. 
 
 For interest on debt 
 
 Total for maintenance and interest 
 
 Ill Outlays for permanent improvements, 
 as follows: 
 
 (a) for departmental operations — 
 
 (1 ) government in general 
 
 (2) protection of life and property. 
 
 (3) health & sanitation (inci. sewers). 
 
 (4) highways and bridges 
 
 (5) charities 
 
 (6) recreation 
 
 (7) unclassified 
 
 (b) for educational institutions — 
 
 (1) public schools 
 
 (2) library etc 
 
 (f) for public service enterprises 
 
 4 
 9 
 3 
 
 IV 23 
 9 1, 
 
 9 13. 
 
 50.9 
 
 3.8 
 
 54.7 
 
 0.1 
 
 0.3 
 
 3.8 
 
 11.1 
 
 8.50 
 0.93 
 2.43 
 5.97 
 
 .64 
 1.18 
 
 .33 
 
 14 
 17 
 15 
 
 $67.44 
 
 5.00 
 
 0.6 
 0.1 
 
 8.9 
 0.3i 
 
 $72.44 
 
 .13 
 
 .35 
 
 5.01 
 
 14.90 
 
 Total for permanent improvements. 
 
 IV Paid on principal of debt 
 
 V Other payments 
 
 TOTAL PAYMENTS. 
 
 Net cost of city government to ]nc:il ta.xpayers 
 (Receipts, I, A (a) ) 
 
 Ratio of maintenance and interest to revenue. . . 
 
 Ratio of receipts to payments for public service 
 enterprises 
 
 .77 
 .13 
 
 11.76 
 
 .40 
 
 5.96 
 
 29.7 
 
 13 6 
 2.0 
 
 .54,4 
 71.2 
 
 $17.96 
 
 1.37 
 
 3.28 
 
 .44 
 
 $5.09 
 23,05 
 
 5.91 
 1.60 
 
 $7.51 
 
 $30.56 
 
 S1.93 
 2.48 
 .55 
 1.35 
 .15 
 .27 
 .OS 
 
 5.24 
 
 .26 
 
 2.98 
 
 $15.29 
 
 1.13 
 
 $16.42 
 
 .03 
 
 .08 
 
 1.13 
 
 3.37 
 
 .18 
 .03 
 
 2.67 
 
 .09 
 
 1.35 
 
 $39.41 $8.93 
 
 1 S 03 4.09 
 2. 67 .60 
 
 $132.55 
 
 $73.39 
 
 $30.04 
 
MINNESOTA TAX COMMISSION 
 
 303 
 
 TABLE M 
 
 BY PER CENT OF TOTAL, BY TltUE VALUATION AND BY POPULATION 
 19U, OR DATE NEAREST THERETO 
 Above S,000 and below 20,000 population in 1910 
 
 w 
 
 inona (city) 
 
 St. 
 
 Cloud (ci 
 
 y) 
 
 Virginia (city) * 
 
 Mankato (city) 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 
 $10,000 
 
 TmeVal- 
 
 uation 
 
 Per 
 Capita 
 
 Per 
 
 Cent 
 
 of 
 Total 
 
 Per 
 
 $10,000 
 
 TrueVal- 
 
 uation 
 
 Per 
 Capita 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 
 $10,000 
 
 TrooVal- 
 
 uation 
 
 Per 
 Capita 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 $10,000 
 True Val- 
 uation 
 
 Per 
 Capita 
 
 71.1 
 11.8 
 
 $126.64 
 20.97 
 
 $12.71 
 2.10 
 
 42.3 
 5.0 
 
 $134.25 
 15.83 
 
 $10,67 
 1,26 
 
 69.3 
 1.0 
 
 $143.76 
 2,07 
 
 $42.50 
 .61 
 
 35.1 
 2.7 
 
 $112.96 
 8.77 
 
 S14.04 
 1.09 
 
 82.9 
 
 5.8 
 
 $147.62 
 
 10.43 
 
 13.48 
 5.87 
 
 $14.81 
 
 1.05 
 
 1.35 
 
 .59 
 
 47.3 
 
 5.8 
 9.4 
 0.7 
 
 $160.08 
 
 18.52 
 
 29.82 
 
 2.10 
 
 $11.93 
 
 1.47 
 2.37 
 
 .17 
 
 70.3 
 
 $146.83 
 
 $43.11 
 
 37.8 
 
 9.4 
 3.5 
 1.4 
 
 $121.73 
 
 30.22 
 11.18 
 4,53 
 
 $16.13 
 
 3 70 
 
 7.6 
 3.3 
 
 0.1 
 0.1 
 
 .17 
 .21 
 
 .05 
 .06 
 
 1.39 
 .56 
 
 16.7 
 
 99.6 
 
 ® 
 0.4 
 
 $29.78 
 
 177.40 
 
 .05 
 .72 
 
 $2.99 
 17.80 
 
 .01 
 
 .07 
 
 15.9 
 
 63.2 
 
 28.0 
 8.8 
 
 $50.41 
 
 200.62 
 
 88.64 
 27.94 
 
 $4.01 
 
 16.94 
 
 7.05 
 2.22 
 
 0.2 
 
 70.5 
 
 16.6 
 12.9 
 
 $.38 
 
 146.21 
 
 34.35 
 26,80 
 
 $.11 
 
 43.22 
 
 10,15 
 7.93 
 
 14.3 
 
 52.1 
 
 47.8 
 0.1 
 
 $45.93 
 
 167.66 
 
 153.92 
 .48 
 
 $6.71 
 
 20.84 
 
 19.13 
 .06 
 
 0.4 
 
 0.77 
 
 $.08 
 
 36.8 
 
 $116.58 
 
 $9.27 
 
 29.5 
 
 $61.16 
 
 $18.08 
 
 47.9 
 
 $154.40 
 
 $19.19 
 
 100.0 
 
 $178.17 
 
 $17.88 
 
 100.0 
 
 $317.10 
 
 $25.21 
 
 100.0 
 
 $207.36 
 
 $61.30 
 
 100.0 
 
 $322.06 
 
 $40.03 
 
 6.6 
 
 19.0 
 
 3.7 
 
 7.4 
 1.8 
 
 $12.05 
 
 34.59 
 
 6.64 
 
 13.44 
 
 3.22 
 
 1.18 
 
 $1.21 
 
 3.47 
 
 .67 
 
 1.34 
 
 .32 
 
 .12 
 
 4.7 
 8.0 
 2.4 
 7.5 
 1.0 
 0.8 
 
 $14. .54 
 
 24.84 
 
 7.38 
 
 23.40 
 
 3.20 
 
 2.58 
 
 $1.16 
 
 1.97 
 
 .59 
 
 1.86 
 
 .25 
 
 .31 
 
 5,0 
 7.1 
 1.1 
 4.9 
 ® 
 2.1 
 0.1 
 
 7.6 
 0.9 
 1,3 
 
 $9,96 
 
 14.15 
 
 2.27 
 
 9.72 
 
 .03 
 
 4.11 
 
 .17 
 
 15.27 
 1.81 
 2,67 
 
 $2.94 
 4.18 
 
 .67 
 2.87 
 
 .01 
 1.22 
 
 .05 
 
 4. 52 
 .54 
 .79 
 
 7.0 
 7.3 
 0.5 
 2,9 
 
 $20.72 
 
 21.51 
 
 1.52 
 
 8.45 
 
 $2,58 
 
 2.67 
 
 .19 
 
 1.05 
 
 0.7 
 
 1,8 
 
 5.32 
 
 .66 
 
 29.1 
 2.1 
 8.1 
 
 52.93 
 
 3.89 
 
 14.77 
 
 5.32 
 
 .39 
 
 1.48 
 
 13.6 
 1.1 
 4.5 
 
 42. .39 
 
 3.22 
 
 13.92 
 
 3,37 
 
 ,26 
 
 1,10 
 
 10,7 
 1,2 
 2,8 
 
 31.54 
 3.53 
 8.36 
 
 3.92 
 
 .44 
 
 1,04 
 
 78.5 
 
 4.3 
 
 $142.71 
 
 7.88 
 
 $14.32 
 
 .79 
 
 43.6 
 
 S.2 
 
 $135.47 
 
 16,19 
 
 $10.77 
 
 1.29 
 
 30.1 
 
 1.9 
 
 $60.16 
 
 3.77 
 
 $17.79 
 
 1.11 
 
 34.2 
 
 2.9 
 
 $100.95 
 
 8.65 
 
 $12.56 
 
 1.07 
 
 82.8 
 
 $150.59 
 
 $15.11 
 
 48.8 
 
 $151.66 
 
 $12.06 
 
 32.0 
 
 0.2 
 
 $63.93 
 
 .46 
 
 $18.90 
 
 .14 
 
 37.1 
 
 $109.60 
 
 $13.62 
 
 
 
 
 
 
 
 
 
 
 2 3 
 
 4.15 
 3.85 
 
 .42 
 .38 
 
 8.9 
 0.4 
 
 27.76 
 1.34 
 
 2.20 
 .11 
 
 10.6 
 25.1 
 
 21.17 
 50.41 
 
 6.25 
 14.90 
 
 
 
 
 2.1 
 
 7.5 
 
 21.99 
 
 2.73 
 
 5 1 
 
 9.37 
 
 .94 
 
 0.1 
 
 .34 
 
 .03 
 
 1.6 
 0,4 
 
 12,2 
 9 2 
 0.2 
 
 3.18 
 .80 
 
 24.35 
 
 4.,34 
 
 .37 
 
 .94 
 .24 
 
 7.20 
 1 28 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 22.8 
 
 67.28 
 
 8 30 
 
 
 
 
 
 
 
 
 1.6 
 
 2.68 
 
 .27 
 
 4.2 
 
 12.86 
 
 1.02 
 
 .11 
 
 1.9 
 
 5.75 
 
 .72 
 
 11.0 
 
 .5.8 
 0.4 
 
 $20.05 
 
 10.56 
 .72 
 
 $2.01 
 
 1.06 
 .07 
 
 13. S 
 
 31. S 
 
 5,8 
 
 $42.30 
 
 98.78 
 18.16 
 
 $3.36 
 
 7.85 
 1.44 
 
 52.5 
 
 15.4 
 0.1 
 
 $105.08 
 
 30,77 
 ,16 
 
 $31.08 
 
 9.10 
 ,05 
 
 32.2 
 
 30.1 
 0.6 
 
 $96.02 
 
 88,82 
 1,62 
 
 $11.81 
 
 11.05 
 .20 
 
 100.0 
 
 $181.92 
 
 $18.25 
 
 100.0 
 
 $310.90 
 
 $24.71 
 
 100.0 
 
 $199.94 
 
 $69.11 
 
 100.0 
 
 $295.06 
 
 $36.68 
 
 71.1 
 84.9 
 
 77.3 
 
 $126.64 
 
 $12.71 
 
 42.3 
 75.6 
 
 111.4 
 
 $134,25 
 
 $10.67 
 
 09.3 
 43.7 
 
 5.6 
 
 $143.76 
 
 $42.50 
 
 35,1 
 65,4 
 
 79,2 
 
 8112.96 
 
 .$14.04 
 
 ©Not inserted if less than Vio of one per cent 
 
 *Mineral. See footnote page 310. 
 
304 
 
 THIRD BIENNIAL REPORT 
 
 ANALYSIS TAB 
 
 RECEIPTS BY SOURCES AND PAYMENTS BY PURPOSES, MEASURED 
 
 FISCAL YEAR ENDING DECEMBER 31. 
 CLASS 2 CITIES AND VILLAGES— 
 
 
 StUlwater (city) 
 
 Red Wing (city) 
 
 ITEMS 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 
 $10,000 
 
 TrueVal- 
 
 uation 
 
 Per 
 Capita 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 
 $10,000 
 
 TrueV.al- 
 
 uation 
 
 Per 
 Capita 
 
 RECEIPTS: 
 
 I Revenue receipts: 
 
 A General revenues — 
 
 45.7 
 4.5 
 
 $172.61 
 16.95 
 
 S12.74 
 1,25 
 
 55.0 
 6.3 
 
 $115.91 
 13.32 
 
 $12.94 
 1.49 
 
 (b) from state and county grants.. 
 
 Total general revenues 
 
 B Commercial revenues — 
 
 (a) from special assessments. ._. . . . 
 
 (b) from public service enterprises. 
 
 (c) from other earnings and interest 
 
 60.2 
 
 0,8 
 
 11.3 
 
 1.6 
 
 $189.56 
 
 3.10 
 
 42.41 
 
 6.13 
 
 $13.99 
 
 ,23 
 
 3,13 
 
 .45 
 
 61.3 
 
 5,8 
 
 14,3 
 
 2,6 
 
 $129.23 
 
 12.23 
 
 30.19 
 
 5.41 
 
 $14.43 
 
 1.37 
 
 3.37 
 
 .60 
 
 Total commercial revenues. . . . 
 Total revenue receipts 
 
 II Non-revenue receipts, as follows: 
 
 (a) from debt incurred during year. . . 
 
 13.7 
 63.9 
 
 35.2 
 0.9 
 
 $51.64 
 241.20 
 
 132.84 
 3.58 
 
 $3.81 
 17.80 
 
 9,81 
 ,26 
 
 22.7 
 84,0 
 
 14,6 
 1.4 
 
 $47.83 
 177.06 
 
 30.84 
 3.04 
 
 $5.34 
 19.77 
 
 3.44 
 34 
 
 
 
 Total non-revenue receipts , . . 
 
 36.1 
 
 $136.42 
 
 $10.07 
 
 16.0 
 
 $33.88 
 
 $3.78 
 
 TOTAL RECEIPTS ... 
 
 100.0 
 
 $377.62 
 
 $27.87 
 
 100.0 
 
 $210.94 
 
 $23.55 
 
 
 PAYMENTS: 
 
 I For maintenance, as follows: 
 
 (a) for departmental operation.s — 
 
 (1) government in geaeral 
 
 (2) protection of life and property. 
 
 (3) health & sanitation (incl. sewers) 
 
 (4) highways and bridges 
 
 7.5 
 10.9 
 0.4 
 0.6 
 0.5 
 0.1 
 0.2 
 
 16,7 
 ® 
 2.9 
 
 S28.48 
 
 41.59 
 
 1.63 
 
 2.23 
 
 1.99 
 
 .32 
 
 .87 
 
 03.45 
 
 .02 
 
 ' 10.90 
 
 $2,10 
 3,07 
 .12 
 .16 
 .15 
 .02 
 ,07 
 
 4,68 
 .00 
 ,81 
 
 3.8 
 
 10.4 
 
 4.9 
 
 3.7 
 
 $8.26 
 
 22.45 
 
 10.57 
 
 8.01 
 
 $.92 
 
 2.52 
 
 1,18 
 
 ,89 
 
 
 0.4 
 1.5 
 
 21.2 
 
 1.1 
 
 14.9 
 
 .95 
 3.22 
 
 45.45 
 
 2.37 
 
 32.22 
 
 .11 
 .36 
 
 5.07 
 
 .26 
 
 3.60 
 
 
 (b) for educational institutions — 
 
 
 (c) for public service enterprises 
 
 Total for maintenance 
 
 39.8 
 
 7.9 
 
 $151.48 
 
 30.19 
 
 $11.18 
 
 2,23 
 
 61.9 
 
 3.3 
 
 $133.50 
 
 7.04 
 
 $14.91 
 
 .79 
 
 
 Total for maintenance and interest. . . . 
 
 Ill Outlays for permanent improvements, 
 as follows: 
 
 (a) for departmental operations — 
 
 47.7 
 
 $181.67 
 
 13.41 
 
 65.2 
 
 ® 
 
 $140.54 
 
 .05 
 
 $15.70 
 
 .01 
 
 
 
 
 
 (3) health & sanitation (incl. sewers) 
 
 (4) highways and bridges 
 
 (5) charities 
 
 1.6 
 2.9 
 
 5.82 
 11,20 
 
 .43 
 .83 
 
 7.2 
 1.3 
 
 15.39 
 
 2.82 
 
 1.72 
 .31 
 
 
 
 
 
 0.5 
 0.9 
 
 7.2 
 
 1.17 
 2.01 
 
 15.50 
 
 
 
 
 
 
 2'> 
 
 (b) for educational institutions — 
 
 (1) public schools 
 
 (2) library etc 
 
 
 
 
 1.73 
 
 
 
 
 (c) for public service enterprises 
 
 1.2 
 
 4.70 
 
 .35 
 
 5.4 
 
 11.62 
 
 1.30 
 
 Total for permanent improvements 
 
 5.7 
 
 46.0 
 0.6 
 
 $21.72 
 
 175.35 
 2.30 
 
 $1.61 
 
 12.94 
 .17 
 
 22.5 
 
 6.3 
 6.0 
 
 $48.56 
 
 13.63 
 13.00 
 
 $5.42 
 
 1 52 
 
 V Other payments 
 
 1.45 
 
 TOTAL PAYMENTS 
 
 100.0 
 
 $381.04 
 
 $28.13 
 
 100.0 
 
 $215.73 
 
 $24.09 
 
 Net cost of citv government to local t?,xpayerE 
 
 {Receipts. 1, A (a) ) . . 
 
 patio of maintenance and interest to revenue. . 
 
 Ij'atio of receipts to payments for public service 
 
 enterprises 
 
 45.7 
 75.3 
 
 271.9 
 
 $172,61 
 
 $12.74 
 
 55.0 
 79.4 
 
 68.9 
 
 $115.91 
 
 S12.94 
 
 ®Not inserted if less than i/io of one per cent. 
 
MINNESOTA TAX COMMISSION 
 
 305 
 
 LE M — ^Continued 
 
 BY PER CENT OF TOTAL, BY TRUE VALUATION AND BY POPULATION 
 191L OR DATE NEAREST THERETO 
 Above 5,000 and below 20,000 population in 1910 
 
 Faribault (city) 
 
 Hibhino {village) * 
 
 Brainerd (city) 
 
 Rochester (city) 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 $10,000 
 Prue Val- 
 uation 
 
 Per 
 
 Capita 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 
 $10,000 
 Prue Val- 
 uation 
 
 Per 
 
 Capita 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 
 $10,000 
 
 TrueVal- 
 
 uation 
 
 Per 
 Capita 
 
 Per 
 
 Cent 
 
 of 
 Total 
 
 Per 
 
 $10,000 
 True Val- 
 uation 
 
 Per 
 Capita 
 
 50.1 
 4.7 
 
 $101.52 
 9.57 
 
 $9.30 
 
 .88 
 
 66.3 
 2.3 
 
 $20.40 
 .72 
 
 $35.13 
 1.23 
 
 38.5 
 5.9 
 
 $162.50 
 25.19 
 
 SS.31 
 1.29 
 
 31.9 
 2.0 
 
 $167.36 
 10.22 
 
 $17.22 
 1.05 
 
 64.8 
 
 8.0 
 
 12.4 
 
 0.4 
 
 $111.09 
 
 1G.21 
 
 25.07 
 
 .89 
 
 $10.18 
 
 1.48 
 
 2.30 
 
 .08 
 
 68.6 
 
 0.6 
 
 17.4 
 
 0.2 
 
 $21.12 
 
 .16 
 
 5.36 
 
 .05 
 
 $36.36 
 
 .28 
 
 9.23 
 
 .09 
 
 44.4 
 
 9.4 
 
 42.2 
 
 3.0 
 
 $187.69 
 
 39.80 
 
 178.48 
 
 12.44 
 
 $9.60 
 
 2.04 
 
 9.13 
 
 .63 
 
 33.9 
 
 11.4 
 
 14.6 
 
 1.1 
 
 $177.58 
 
 59.92 
 
 76,63 
 
 6.35 
 
 $18.27 
 
 6.17 
 
 7.88 
 
 .55 
 
 20.8 
 75.6 
 
 04 9 
 
 $42.17 
 153.26 
 
 49.13 
 .36 
 
 $3.86 
 14.04 
 
 4 51 
 
 $18.1 
 86.7 
 
 $5.57 
 26.69 
 
 $9.60 
 45.96 
 
 54.6 
 99.0 
 
 $230.72 
 418.41 
 
 $11.80 
 21.40 
 
 27.1 
 61.0 
 
 32.1 
 6.9 
 
 $141.90 
 319.48 
 
 168.21 
 36.26 
 
 $14.60 
 32.87 
 
 17 31 
 
 0.2 
 
 .03 
 
 13.3 
 
 4.11 
 
 7.0s 
 
 1.0 
 
 4.09 
 
 .21 
 
 ■ 3.73 
 
 24.4 
 
 $49.49 
 
 $4.54 
 
 13.3 
 
 $4.11 
 
 $7.08 
 
 1.0 
 
 $4.09 
 
 $.21 
 
 39.0 
 
 $204.46 
 
 $21.04 
 
 100.0 
 
 $202.75 
 
 $18.58 
 
 100.0 
 
 $30.80 
 
 $53.04 
 
 100.0 
 
 $422.50 
 
 $21.61 
 
 100.0 
 
 $523.94 
 
 $53.91 
 
 IS. 2 
 4.0 
 2.3 
 7.6 
 1.8 
 
 $36.24 
 
 9.24 
 
 4.50 
 
 15.20 
 
 3.58 
 
 .52 
 
 $3.32 
 .85 
 .41 
 1.39 
 .33 
 .05 
 
 0.4 
 7.3 
 2 2 
 4!l 
 0.5 
 
 $.14 
 2 22 
 
 :6s 
 
 1.20 
 .14 
 
 $.23 
 3.82 
 1.17 
 2.17 
 .24 
 
 11.5 
 4.2 
 0.1 
 0.5 
 
 $.50.12 
 
 18.46 
 
 .57 
 
 2.21 
 
 $2.56 
 .94 
 .03 
 .11 
 
 9.3 
 6.7 
 1.9 
 3.0 
 0.1 
 0.5 
 0.3 
 
 11.8 
 
 0.7 
 
 19.5 
 
 $48.43 
 
 29.85 
 
 9.80 
 
 15.47 
 
 .31 
 
 2,92 
 
 1.52 
 
 61.49 
 
 3.80 
 
 101.98 
 
 $4.98 
 
 3.07 
 
 1.01 
 
 1.60 
 
 .03 
 
 0.2 
 
 0.3 
 
 1.16 
 
 .06 
 
 .30 
 
 
 
 
 
 .16 
 
 19.9 
 0.9 
 4.S 
 
 39.73 
 1.S6 
 9,56 
 
 3.64 
 .17 
 .88 
 
 16.9 
 0.6 
 
 28.8 
 
 5.14 
 
 .17 
 
 8.75 
 
 8.85 
 
 .30 
 
 15.08 
 
 23.3 
 
 0.6 
 
 23.3 
 
 102.01 
 
 2.69 
 
 102.18 
 
 5.22 
 
 .14 
 
 5.23 
 
 6.33 
 
 .39 
 
 10.49 
 
 60.3 
 
 3.9 
 
 $120.43 
 
 7.67 
 
 $11.04 
 
 .70 
 
 60.8 
 
 2.9 
 
 $18.50 
 
 .88 
 
 $31.86 
 
 - 1.51 
 
 63.8 
 
 3.7 
 
 $279.40 
 
 16.46 
 
 $14.29 
 
 .84 
 
 52.8 
 
 0.3 
 
 $276.57 
 
 1.73 
 
 $28.36 
 
 .18 
 
 64.2 
 
 $128.10 
 
 $11.74 
 
 63.7 
 
 $19.38 
 
 $33.37 
 
 67.5 
 
 $295.86 
 
 $15.13 
 
 53.1 
 
 $277.30 
 
 $28.54 
 
 
 
 
 
 
 
 
 
 
 
 
 
 1 2 
 
 2.34 
 3.61 
 
 .21 
 .33 
 
 0.6 
 8.3 
 
 .17 
 
 2.52 
 
 .30 
 4.34 
 
 4.8 
 
 21.24 
 
 1.09 
 
 
 
 
 1 8 
 
 20,3 
 
 106.22 
 
 10 93 
 
 
 
 
 
 
 
 
 
 
 
 
 0.4 
 
 1.84 
 
 .09 
 
 
 
 
 
 
 
 
 
 
 
 0.2 
 21.8 
 
 .75 
 113,75 
 
 .08 
 
 2 1 
 
 4.32 
 
 .40 
 
 14.4 
 
 4.39 
 
 7.56 
 
 
 
 
 11 70 
 
 
 0.1 
 23.4 
 
 .28 
 102.18 
 
 .01 
 5 23 
 
 
 
 13.33 
 
 1.22 
 
 6.2 
 
 1.91 
 
 3.2s 
 
 
 
 
 
 
 
 
 
 11.8 
 
 23. S 
 0.2 
 
 $23.60 
 
 47..50 
 .36 
 
 $2.16 
 
 4.35 
 .04 
 
 29.5 
 
 6.7 
 0.1 
 
 $8.99 
 
 2.04 
 .04 
 
 $15.48 
 
 3.51 
 .07 
 
 28.7 
 
 1.0 
 2.8 
 
 $125.54 
 
 4.53 
 12.15 
 
 $6.42 
 
 .23 
 .63 
 
 42.3 
 
 3.6 
 1.0 
 
 $220.72 
 
 18.76 
 5.34 
 
 $22.71 
 
 1.93 
 .55 
 
 100.0 
 
 $199.66 
 
 $18.29 
 
 100.0 
 
 $30.45 
 
 $52.43 
 
 100.0 
 
 $438.08 
 
 $22.41 
 
 100.0 
 
 $522.12 
 
 53.73 
 
 60.1 
 83.6 
 
 109. .5 
 
 $101.52 
 
 $9.30 
 
 66.3 
 72.5 
 
 50.3 
 
 .520.40 
 
 $35.13 
 
 38.5 
 70.7 
 
 87.3 
 
 $162.50 
 
 $8.31 
 
 31.9 
 86.8 
 
 75.1 
 
 $167.36 
 
 $17.22 
 
 *Mincral. 
 
306 
 
 THIRD BIENNIAL REPORT 
 
 ANALYSIS TAB 
 
 RECEIPTS BY SOURCES AND PAYMENTS BY PORPOSES, MEASURED 
 
 FISCAL YEAR ENDING DECEMBER 31 
 CLASS 2 CITIES AND VILLAGES- 
 
 ITEMS 
 
 RECEIPTS: 
 
 I Revenue receipts: 
 
 A General revenues — 
 
 (a) from local sources 
 
 (b) from state and county grants.. 
 
 Total general revenues 
 
 B Commercial revenues — 
 
 (a) from special assessments 
 
 (b) from public service enterprises. 
 
 (c) from other earnings and interest 
 
 Total commercial revenues. , 
 
 Total revenue receipts . 
 
 II Non-revenue receipts, as follows: 
 
 (a) from debt incurred during year. 
 
 (b) from other sources 
 
 Total non-revenue receipts . 
 TOTAL RECEIPTS 
 
 PAYMENTS: 
 
 I For maintenance, as follows: 
 
 (a) for departmental operations — 
 
 (1) government in general 
 
 (2) protection of life and property. 
 
 (3) health & sanitation (incl. sewers] 
 
 (4) highways and bridges 
 
 (5) charities 
 
 (6) recreation 
 
 (7) unclassified 
 
 (b) for educational institutions — 
 
 (1) public schools . 
 
 (2) library etc 
 
 (c) for public service enterprises 
 
 Chisholm (village) * 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 
 SIO.OOO 
 
 TrueVal- 
 
 uation 
 
 86.1 
 1.1 
 
 87.2 
 
 4.0 
 0.4 
 
 4.4 
 
 0.6 
 
 7.S 
 
 3.5 
 6.9 
 1.0 
 12.6 
 0.9 
 
 ® 
 
 1.0 
 7.6 
 
 Total for maintenance. 
 II For interest on debt 
 
 37.8 
 
 .5.3 
 
 Total for maintenance and interest. . . . 
 
 III Outlays for permanent improvements, 
 
 as follows: 
 
 (a) for departmental operations — 
 
 (1) government in general 
 
 (2) protection of life and property 
 
 (3) health & sanitation (incl. sewers) 
 
 (4) highways and bridges 
 
 (5) charities 
 
 (6) recreation , 
 
 (7) unclassified 
 
 (b) for educational institutions — 
 
 (1) public schools 
 
 (2) library etc ! 
 
 (c) for public service enterprises 
 
 Total for permanent improvements 
 
 IV Paid on principal of debt 
 
 V Other paj'ments 
 
 0.3 
 3.4 
 
 2 
 
 22.1 
 
 32,6 
 2.2 
 
 TOTAL PAYMENTS. 
 
 Net cost of city government to local taxpayers 
 (Receipts, I, A (a) ) . . 
 
 Ratio of maintenance and interest to revenue. . 
 
 Ratio of receipts to payments for public service 
 enterprises 
 
 86.1 
 47.8 
 
 $57.54 
 .72 
 
 $58.26 
 
 2.66 
 .31 
 
 $2.97 
 61.23 
 
 $5.60 
 
 $66.83 
 
 S2.37 
 
 4.71 
 
 .70 
 
 8.56 
 
 .58 
 
 .64 
 
 5.12 
 
 .02 
 
 2.94 
 
 $25.64 
 
 3.63 
 
 $29.27 
 
 .19 
 2.34 
 1.65 
 
 $15.03 
 
 22.12 
 1.46 
 
 $67.88 
 
 .S57.54 
 
 Per 
 Capita 
 
 S29.79 
 .37 
 
 $30.16 
 
 1.37 
 .10 
 
 $1.53 
 31.69 
 
 .20 
 2.70 
 
 $2.90 
 
 $34.59 
 
 $1.23 
 2.44 
 
 .36 
 4.43 
 
 .30 
 
 .33 
 
 2.65 
 
 .01 
 
 1.52 
 
 $13.27 
 
 1.88 
 
 $15.15 
 
 .10 
 
 1.22 
 
 .8; 
 
 $ 7.78 
 
 11.45 
 .75 
 
 $35.13 
 
 .S29.79 
 
 Crookston (city) 
 
 Per 
 Cent 
 
 of 
 Total 
 
 68.1 
 6.8 
 
 0.4 
 1.3 
 
 10.2 
 85.1 
 
 8.6 
 6.3 
 
 100.0 
 
 5.1 
 16.3 
 2. '3 
 1.8 
 1.3 
 6.4 
 0.1 
 
 22 4 
 L9 
 0.4 
 
 58.0 
 
 7.5 
 
 65.5 
 
 0.3 
 10.6 
 
 0.5 
 4.9 
 
 16.4 
 
 4.S 
 13,3 
 
 68,1 
 77.6 
 
 Per 
 
 10,000 
 
 TrueVal- 
 
 uation 
 
 $233.58 
 23.56 
 
 $257.14 
 
 29.18 
 1.22 
 4.62 
 
 $35.02 
 292.16 
 
 29.61 
 21.41 
 
 $51.02 
 
 $343.18 
 
 $17.72 
 
 56.46 
 
 7.90 
 
 6.15 
 
 4.56 
 
 22.28 
 
 .28 
 
 77.45 
 6.43 
 1.32 
 
 $200.66 
 
 26.16 
 
 $226.71 
 
 .18 
 
 .91 
 36,61 
 
 1.76 
 17.15 
 
 $56.61 
 
 16.73 
 45,95 
 
 $346.00 
 
 $233,58 
 
 Per 
 Capita 
 
 $16.90 
 1.71 
 
 $18.61 
 
 2.11 
 .09 
 .33 
 
 $2.53 
 21.14 
 
 2.14 
 1.55 
 
 $3.69 
 
 $24.83 
 
 $1.28 
 4.09 
 .57 
 .44 
 .33 
 1.61 
 .02 
 
 5.61 
 .46 
 .10 
 
 $14.51 
 
 1.89 
 
 $16.40 
 
 .01 
 
 .07 
 2.65 
 
 .13 
 
 $4.10 
 
 1.21 
 3.33 
 
 $26.04 
 
 $16.90 
 
 ®Not inserted if less than Vio of one per cent 
 
 •Mineral 
 
MINNESOTA TAX COMMISSION 
 
 307 
 
 LE M — ^Continued 
 
 BY PER CENT OF TOTAL, BY TRUE VALUATION AND BY POPULATION 
 1911. OR DATE NEAREST THERETO 
 Above 5,000 and below 20,000 population in 1910 
 
 Eveleth (city) * 
 
 Cloquet (city) 
 
 Austin (city) 
 
 Fergus Falls (city) 
 
 Per 
 Cent 
 
 o£ 
 Total 
 
 Per 
 
 $10,000 
 
 TrueVal- 
 
 uation 
 
 Per 
 Capita 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 $10,000 
 True Val- 
 uation 
 
 Per 
 Capita 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 $10,000 
 True Val- 
 uation 
 
 Per 
 Capita 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 $10,000 
 True Val- 
 uation 
 
 Per 
 Capita 
 
 84. 5 
 3.2 
 
 W3.G3 
 2.36 
 
 $28.59 
 1.06 
 
 68.1 
 7,6 
 
 $120,83 
 13,44 
 
 $14.41 
 1.60 
 
 40,4 
 4.1 
 
 $121.09 
 12.35 
 
 $10,75 
 1,10 
 
 45,6 
 9.0 
 
 $101,98 
 20,16 
 
 $7,22 
 1,43 
 
 87.7 
 
 4.4 
 0.7 
 1.0 
 
 $66.99 
 
 3.33 
 
 5.03 
 
 .70 
 
 $29.66 
 
 1.49 
 
 2.27 
 
 .34 
 
 75.7 
 
 6,4 
 3,7 
 0.9 
 
 $134.27 
 
 11.40 
 8,52 
 1,68 
 
 $16.01 
 
 1.36 
 .78 
 .19 
 
 44.6 
 
 0.8 
 
 29,2 
 
 0,6 
 
 $133.44 
 
 2.41 
 
 87.02 
 
 1,76 
 
 $11.85 
 
 .21 
 
 7.78 
 
 .16 
 
 54.6 
 
 4,0 
 
 38,3 
 
 1,7 
 
 $122.14 
 
 8.85 
 
 85.65 
 
 3.77 
 
 $8.65 
 
 .63 
 
 6.06 
 
 .27 
 
 12.1 
 99.8 
 
 $9.12 
 76.11 
 
 $4.10 
 33.76 
 
 11.0 
 86.7 
 
 12,8 
 0.5 
 
 $19.60 
 163.77 
 
 22,64 
 ,96 
 
 $2.33 
 18.34 
 
 2.70 
 ,11 
 
 30.6 
 75.1 
 
 15,4 
 9.5 
 
 $91.79 
 226.23 
 
 46.27 
 28.40 
 
 $8.16 
 20.00 
 
 4,11 
 2,52 
 
 44.0 
 98.6 
 
 $98.27 
 220.41 
 
 $6.96 
 15.61 
 
 0.2 
 
 .17 
 
 .07 
 
 1,4 
 
 3.16 
 
 .22 
 
 0.2 
 
 $.17 
 
 $.07 
 
 13.3 
 
 $23.60 
 
 $2.81 
 
 24.9 
 
 $74.67 
 
 6.63 
 
 1.4 
 
 $3.16 
 
 $.22 
 
 100.0 
 
 $76.28 
 
 $33.82 
 
 100.0 
 
 $177.37 
 
 $21.16 
 
 100.0 
 
 $299.90 
 
 $26.63 
 
 100.0 
 
 $223.57 
 
 $15.83 
 
 3.3 
 
 14.4 
 2.9 
 5.7 
 1 
 
 $2.28 
 
 9.51 
 
 1.89 
 
 3.77 
 
 .03 
 
 .07 
 
 .32 
 
 20.28 
 
 $1.02 
 4.27 
 .85 
 1.70 
 .01 
 .03 
 .14 
 
 9.12 
 
 8.0 
 5.4 
 0,8 
 6,7 
 
 $13,61 
 
 9,07 
 
 1.27 
 
 11.28 
 
 $1,62 
 
 1,08 
 
 .15 
 
 1.35 
 
 1,9 
 5,5 
 1,2 
 4,0 
 
 $5,68 
 
 16.88 
 
 3.64 
 
 12.15 
 
 $,50 
 
 1,50 
 
 .32 
 
 1.08 
 
 10,2 
 4,7 
 0,2 
 3,6 
 
 $24,63 
 
 11,35 
 
 ,37 
 
 8,78 
 
 $1.74 
 .80 
 .03 
 .62 
 
 0.1 
 0..") 
 
 ,30.7 
 
 0,5 
 1,4 
 
 35,1 
 1,5 
 6,7 
 
 .94 
 2.36 
 
 59.43 
 
 2.. 58 
 
 11.38 
 
 .11 
 
 .28 
 
 7.09 
 
 .31 
 
 1,36 
 
 0,5 
 0,1 
 
 17,2 
 
 1,0 
 
 16,6 
 
 1,66 
 .18 
 
 52.07 
 
 .3.04 
 
 50,60 
 
 ,15 
 .02 
 
 4.62 
 
 .27 
 
 4,49 
 
 0,7 
 1,1 
 
 29,3 
 
 1,3 
 
 29,2 
 
 1,69 
 2.76 
 
 70.61 
 
 3,19 
 
 70.48 
 
 .12 
 .20 
 
 5,00 
 ,23 
 
 6.5 
 
 4.32 
 
 1.94 
 
 4.99 
 
 64.2 
 
 1.7 
 
 $42.47 
 
 1.13 
 
 $19.08 
 
 .51 
 
 66.1 
 
 3.7 
 
 $111.92 
 
 6.11 
 
 $13.36 
 
 .73 
 
 48.0 
 
 4.4 
 
 $146.90 
 
 13.51 
 
 $12.96 
 
 1,20 
 
 80.3 
 
 6,4 
 
 $193.86 
 
 15.56 
 
 $13.73 
 
 1.10 
 
 65.9 
 
 $43.60 
 
 $19.59 
 
 69.8 
 
 1,5 
 
 $118.03 
 
 2.50 
 
 $14.08 
 
 .30 
 
 62.4 
 
 0.2 
 
 $169.41 
 
 .04 
 
 $14.16 
 
 .06 
 
 86.7 
 
 0.3 
 
 $209.42 
 
 .79 
 
 $14.83 
 
 .06 
 
 
 275 
 
 2. S3 
 
 13.93 
 
 1 23 
 
 
 
 1.27 
 6.26 
 
 8,4 
 
 14.14 
 
 1.69 
 
 3,1 
 
 2,5 
 
 9.46 
 7.50 
 
 .84 
 .67 
 
 
 
 
 21 1 
 
 1.4 
 
 3,33 
 
 .23 
 
 
 
 
 
 
 
 
 
 0,1 
 
 .19 
 
 .02 
 
 0.1 
 
 ,21 
 
 .02 
 
 
 
 
 
 
 
 
 
 
 
 1 
 
 .06 
 
 .03 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 0,1 
 22.0 
 
 ,19 
 67,20 
 
 ,02 
 5,96 
 
 
 
 
 
 2.09 
 
 .94 
 
 12,4 
 
 21.04 
 
 2,51 
 
 
 
 
 
 
 
 
 32.8 
 
 1.1 
 0.2 
 
 $21.66 
 
 .75 
 .12 
 
 $9.73 
 
 .34 
 .05 
 
 22.4 
 
 7,3 
 0,5 
 
 $37.87 
 
 12 33 
 .96 
 
 $4.52 
 
 1.47 
 .1 1 
 
 28.0 
 
 12,1 
 7.5 
 
 $85.19 
 
 36,80 
 22,85 
 
 $7.57 
 
 3,27 
 2,03 
 
 1.7 
 
 5.0 
 0,6 
 
 $4.12 
 
 12,16 
 15,73 
 
 $.29 
 
 .86 
 1.11 
 
 100.0 
 
 $66.13 
 
 $29.71 
 
 100.0 
 
 $169.19 
 
 $20.18 
 
 100.0 $304.25 
 
 $27.02 
 
 100.0 
 
 $241.43 
 
 $17.09 
 
 S4.5 
 5S.1 
 
 78,5 
 
 803.03 
 
 $28,59 
 
 68,1 
 76.8 
 
 20,1 
 
 $120,83 
 
 51t,4) 
 
 4(1. tl K121,09 
 70,8 
 
 74,4 
 
 .*10,75 
 
 45,6 
 95.0 
 
 121,5 
 
 $101,98 
 
 .$7.22 
 
 * Mineral 
 
308 
 
 THIRD BIENNIAL REPORT 
 
 ANALYSIS TAB 
 
 RECEIPTS BY SOURCES AND PAYMENTS BY PURPOSES, MEASURED 
 
 FISCAL YEAR ENDING DECEMBER 31, 
 CLASS 2 CITIES AND VILLAGES— 
 
 
 Albert Lea (city) 
 
 Little Falls (city) 
 
 ITEMS 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 
 sio.ooo - 
 
 TrueVal- 
 uation 
 
 Per 
 
 Capita 
 
 Per 
 
 Cent 
 
 of 
 Total 
 
 Per 
 
 sio.ono 
 
 TrueVal- 
 uation 
 
 Per 
 Capita 
 
 RECEIPTS: 
 
 I Revenue receipts: 
 
 A General revenues — 
 
 2.5. J 
 3.1 
 
 sioo.os 
 
 12,06 
 
 S13.39 
 1.61 
 
 68.0 
 11.4 
 
 $87.16 
 14,60 
 
 S9.19 
 
 {b} from state and county grants.. 
 
 1.53 
 
 Total general revenues 
 
 B Commercial revenues — 
 
 (a) from special assessments 
 
 (b) from public service enterprises. 
 
 (c) from other earnings and interest 
 
 28. S 
 
 .5.6 
 2.1 
 
 2.1 
 
 $112.09 
 
 22,11 
 8,33 
 8,15 
 
 $15.00 
 
 2,96 
 1,12 
 1,09 
 
 79.4 
 
 1.4 
 
 $101.76 
 
 1.83 
 
 $10.72 
 
 .19 
 
 10.8 
 
 13.82 
 
 1.46 
 
 Total commercial revenues. . . . 
 Total revenue receipts 
 
 II Non-revenue receipts, as follows: 
 
 (a) from debt incurred during year. . . 
 
 (b) from other sources 
 
 9.8 
 38.3 
 
 61.2 
 0..5 
 
 $38.59 
 150.68 
 
 240,87 
 1,78 
 
 $5.17 
 20.17 
 
 32.25 
 .24 
 
 12.2 
 91.6 
 
 3,7 
 4.7 
 
 $15.65 
 117.41 
 
 4.68 
 6.00 
 
 $1.66 
 12.37 
 
 .49 
 .64 
 
 Total non-revenue receipts. . . 
 
 G1.7 
 
 $242.66 
 
 $32.49 
 
 8.4 
 
 $10.68 
 
 $1.13 
 
 TOTAL RECEIPTS 
 
 100.0 
 
 $393.33 
 
 $52.66 
 
 100.0 
 
 $128.09 
 
 $13.50 
 
 PAYMENTS: 
 
 I For maintenance, as follows: 
 
 (a) for departmental operations — 
 
 (1) government in general 
 
 (2) protection of life and property, 
 
 (3) health & sanitation (incl. sewers) 
 
 (4) highways and bridges 
 
 9.4 
 1.5 
 0.6 
 2,0 
 
 .SS.'^.Sl 
 6,25 
 2 50 
 .S,05 
 
 S5,13 
 
 ,S1 
 
 .33 
 
 l.OS 
 
 8,1 
 
 13,0 
 
 2 4 
 
 ■-) 7 
 
 14 
 
 S9.76 
 
 10.65 
 
 2.88 
 
 3,22 
 
 1.36 
 
 1.03 
 
 1.76 
 
 .30 
 
 .34 
 
 .14 
 
 
 0.-1 
 
 l,5.s 
 
 ,21 
 
 
 
 
 
 
 (b) for educational institutions — 
 
 (1) public schools 
 
 (2) library etc 
 
 (c) for public service enterprises 
 
 11.8 
 0,3 
 6,0 
 
 48,20 
 
 1.21 
 
 24.64 
 
 6,4 5 
 
 .Hi 
 
 3 30 
 
 38,8 
 2 
 
 4B.62 
 2.45 
 
 4.91 
 .26 
 
 
 
 
 
 Total for maintenance 
 
 32.0 
 
 3,7 
 
 $130.74 
 
 15.14 
 
 $17.50 
 
 2.03 
 
 69.0 
 
 8.9 
 
 $82.94 
 
 10.66 
 
 $8.74 
 
 1 12 
 
 
 
 Total for maintenance and interest. , . . 
 Ill Outlays for permanent improvements, 
 as follows: 
 
 (a) for departmental operations — 
 
 35.7 
 
 $145.88 
 
 $19.53 
 
 77.9 
 
 $93.60 
 
 $9.86 
 
 (2) protection of life and property 
 
 (3) health & sanitationCincl, sewers) 
 
 
 
 
 
 
 
 6.1 
 33.7 
 
 24.90 
 137.91 
 
 3 33 
 
 
 
 
 18.46 
 
 10.3 
 
 12.40 
 
 1 31 
 
 
 
 (6) recreation 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 (b) for educational institutions — 
 
 (1) public schools. . . ., 
 
 22,9 
 
 93,03 
 
 12.64 
 
 3.6 
 
 4.32 
 
 .45 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Total for permanent improvements 
 
 62.7 
 
 1,2 
 0,4 
 
 $256.44 
 
 4.S8 
 \ 1.78 
 
 $34.33 
 
 .65 
 .24 
 
 13.9 
 
 4.0 
 4.2 
 
 $16.72 
 
 4,85 
 4,97 
 
 $1.76 
 
 .51 
 
 
 ..53 
 
 
 
 TOTAL PAYMENTS 
 
 100.0 
 
 $408.98 
 
 $54.76 
 
 100.0 
 
 $120.14 
 
 $12.66 
 
 
 
 Net cost of city Ho^-crnmcnt to local taxpayers 
 
 2S.4 
 96.8 
 
 35.0 
 
 S100.03 
 
 S13.39 
 
 68.0 
 79.7 
 
 .587.16 
 
 S9 19 
 
 Ratio of maintenance and interest to revenue . . 
 Ratio of receipts to payments for public service 
 
 
 
 
MINNESOTA TAX COMMISSION 
 LE M— 'Continued 
 
 PnX.-^SS'^^NT OF TOTAL, BY TRUE VALUATION AND BY POPULATION 
 1911, OR DATE NEAREST THERETO 
 Above B.OOO and below 20,000 population in 1910 
 
 309 
 
 Owatonna (city) 
 
 New Ulm (city) 
 
 Bemidji (city) 
 
 Averages 24 Cities 
 Classes 1 and 2 
 
 Per 
 Cent 
 
 o! 
 Total 
 
 Per 
 SIO.OOO 
 Prue Val- 
 uation 
 
 Per 
 Capita 
 
 Per 
 
 Cent 
 
 of 
 
 Total 
 
 Per 
 $10,000 
 Inie Val- 
 uation 
 
 Per 
 Capita 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 $10,000 
 Trn eval- 
 uation 
 
 Per 
 Capita 
 
 Per 
 
 Cent 
 
 of 
 
 Total 
 
 Per 
 
 $10,000 
 
 TrueVal- 
 
 uation 
 
 Per 
 
 Capita 
 
 44.7 
 8.4 
 
 $104.47 
 19.75 
 
 $10.05 
 1.90 
 
 47.2 
 6.9 
 
 $104.41 
 16.37 
 
 $9.51 
 1.40 
 
 48.9 
 8,0 
 
 $128.79 
 21.07 
 
 $11.85 
 1.94 
 
 48.8 
 2.8 
 
 $97.02 
 5.66 
 
 $16.65 
 .96 
 
 63.1 
 
 1.6 
 
 13.2 
 
 6.3 
 
 $124.22 
 
 3.67 
 30.90 
 14.83 
 
 $11.95 
 
 .35 
 2.97 
 1.43 
 
 54.1 
 
 2.3 
 
 42.0 
 
 0.8 
 
 $119.78 
 
 5.04 
 
 93.05 
 
 1.76 
 
 $10.91 
 
 .46 
 
 8.47 
 
 .16 
 
 56.9 
 
 3.3 
 6.9 
 1.5 
 
 $149.86 
 
 8.66 
 
 18.27 
 
 3.76 
 
 $13.79 
 
 .80 
 
 1.68 
 
 .34 
 
 61.6 
 
 8.0 
 7.6 
 2.2 
 
 $102.68 
 
 16.87 
 
 15.10 
 
 4.33 
 
 $17.61 
 
 2.72 
 
 2.59 
 
 .75 
 
 21.1 
 74.2 
 
 23.6 
 
 $49.40 
 173.62 
 
 54.80 
 5.40 
 
 $4.75 
 16.70 
 
 5.27 
 .52 
 
 45.1 
 99.2 
 
 $99.85 
 219.63 
 
 $9.09 
 20.00 
 
 11.7 
 68.6 
 
 26.6 
 4.9 
 
 $30.68 
 180.54 
 
 09.70 
 12,89 
 
 $2.82 
 16.61 
 
 6.41 
 1.19 
 
 17.8 
 69.4 
 
 28. 1 
 2,5 
 
 $35.30 
 137.88 
 
 55.95 
 5.00 
 
 $6.06 
 23.67 
 
 9 60 
 
 2.3 
 
 0.8 
 
 1.68 
 
 .15 
 
 .86 
 
 24.8 
 
 $60.20 
 
 $6.79 
 
 0.8 
 
 $1.68 
 
 $.15 
 
 31.1 
 
 $82.59 
 
 $7.60 
 
 30.6 
 
 $60.95 
 
 $10.46 
 
 100.0 
 
 $233.82 
 
 $22.49 
 
 100.0 
 
 $221.31 
 
 $20.15 
 
 100.0 
 
 $263.13 
 
 $24.21 
 
 100.0 
 
 $198.83 
 
 $34.13 
 
 12.8 
 4.0 
 8.1 
 8.4 
 
 S27.90 
 
 8.68 
 
 17.76 
 
 18.36 
 
 $2.68 
 
 .84 
 
 1.71 
 
 1.77 
 
 7.0 
 7.5 
 2.5 
 1.1 
 0.1 
 0.9 
 0.4 
 
 22.6 
 
 0.2 
 
 19.1 
 
 $13.17 
 
 14.08 
 
 4.76 
 
 1.96 
 
 .19 
 
 1.71 
 
 .73 
 
 42.20 
 
 .39 
 
 35.61 
 
 $1.20 
 1.28 
 .43 
 .18 
 .02 
 .16 
 .07 
 
 3.84 
 
 .03 
 
 3.24 
 
 fi.5 
 15.4 
 1.8 
 2,5 
 3.4 
 
 $16,55 
 
 38,94 
 
 4.66 
 
 6.33 
 
 8.19 
 
 $1.52 
 
 3.69 
 
 .43 
 
 .58 
 
 .78 
 
 3.2 
 11.9 
 3.5 
 3,5 
 1,0 
 1.4 
 0.2 
 
 15,6 
 1.0 
 6.4 
 
 $6.21 
 22.97 
 6.78 
 6.81 
 2.00 
 2.76 
 .31 
 
 29.83 
 
 1.93 
 
 10.12 
 
 $1.07 
 
 3 94 
 
 1.16 
 
 1.17 
 
 .34 
 
 0.7 
 
 1.54 
 
 .15 
 
 .47 
 
 
 
 
 
 .05 
 
 26.5 
 2.9 
 6.4 
 
 57.81 
 
 6.38 
 
 13.93 
 
 5.56 
 
 .61 
 
 1.34 
 
 24.3 
 0.2 
 3,5 
 
 61.60 
 
 .43 
 
 8.91 
 
 5.67 
 .04 
 .82 
 
 5.13 
 
 .33 
 
 1.74 
 
 69.8 
 
 3.1 
 
 $152.36 
 
 6.77 
 
 $14.66 
 
 .66 
 
 61.3 
 
 3.5 
 
 $114.80 
 
 6,47 
 
 $10.46 
 
 ..59 
 
 57.6 
 
 0.9 
 
 $146.91 
 
 17.45 
 
 $13.43 
 
 1.60 
 
 46.6 
 
 6.4 
 
 $89.72 
 
 12.43 
 
 $16.40 
 
 2.13 
 
 72.9 
 
 $169.13 
 
 $15.31 
 
 64.8 
 
 $121.27 
 
 $11.04 
 
 64.5 
 
 0,4 
 
 $163.36 
 
 .98 
 
 $15.03 
 
 .09 
 
 63.0 
 
 ® 
 0.3 
 4.5 
 7.3 
 0.5 
 2.9 
 0.2 
 
 6,9 
 0.3 
 
 4.2 
 
 $102.16 
 
 .05 
 .63 
 
 S.eo 
 
 14.12 
 
 .93 
 
 5.55 
 
 .48 
 
 13,34 
 
 ,49 
 
 8.10 
 
 $17.53 
 
 .01 
 
 
 
 
 4.4 
 0.9 
 7.4 
 
 8.22 
 
 1.71 
 
 13.65 
 
 75 
 
 .12 
 
 
 
 
 .16 
 1.24 
 
 4.2 
 25.1 
 
 10.61 
 63.48 
 
 .98 
 5.84 
 
 1.48 
 
 2.5 
 
 5.50 
 
 .53 
 
 2.42 
 .16 
 
 
 
 
 0.1 
 
 .26 
 
 .02 
 
 
 
 
 .95 
 
 
 
 
 
 
 
 .08 
 
 
 
 
 
 
 
 2.4 
 1.2 
 O.b 
 
 5.97 
 3.10 
 1.68 
 
 - .55 
 .29 
 .15 
 
 2.29 
 
 
 
 
 0.2 
 
 15.8 
 
 .39 
 29.66 
 
 .03 
 2,71 
 
 .08 
 
 7.6 
 
 16.52 
 
 1.5r 
 
 1.39 
 
 10.1 
 
 16 
 
 $22.02 
 
 35.02 
 2.20 
 
 $2.12 
 
 3.37 
 .21 
 
 28.8 
 
 6.2 
 0.2 
 
 $63.89 
 
 11.62 
 .50 
 
 $4.91 
 
 1.06 
 .04 
 
 33.9 
 
 $85.82 
 
 $7.90 
 
 27.1 
 
 17.6 
 2.4 
 
 $52.29 
 
 33.64 
 4,60 
 
 $8.98 
 
 5 77 
 
 1.0 
 
 1,6 
 
 4.13 
 
 .38 
 
 .79 
 
 lOO.C 
 
 $218.37 
 
 $21.01 
 
 100.0 
 
 47.1 
 55.2 
 
 142. C 
 
 $187.28 
 
 $17.05 
 
 100.0 
 
 $253.31 
 
 $23.31 
 
 100.0 
 
 $192.68 
 
 $33.07 
 
 44.7 
 91." 
 
 101. t 
 
 8104.4? 
 
 SlO.Oc 
 
 $104.41 
 
 $9.51 
 
 48,9 
 90.5 
 
 172. f 
 
 $128.79 
 
 811.85 
 
 48. S 
 74.1 
 
 82,9 
 
 $97,02 
 
 $16.65 
 
 ®Not inserted if less than i/^o of one per cent 
 
310 THIRD BIENNIAL REPORT 
 
 On the basis of population, the four mineral towns* lead the list, 
 Virginia costing $42.50, Plibbing $35.13, Chisholm $29.79 and Eve- 
 leth $28.59 per capita. These figures average roughly twice as high 
 as the highest of the non-mineral towns,* namely, $17.22 for Roches- 
 ter, and $16.90 per capita for Crookston. The lowest costs per 
 capita were New Ulm, $9.51; Faribault, $9.30; Little Falls, $9.19; 
 Brainerd, $8.31; Fergus Falls, $7.22. 
 
 In class 2, cost to the local taxpayers bears no constant relation 
 to the size of the city. One reason for this is the great difference 
 in true valuation per capita in different municipalities. A second 
 cause is the distribution or concentration of ownership. Thus the 
 higher costs in the iron country arise not only from the presence of 
 vast natural wealth but also from the greater readiness of public 
 authorities to spend when the bulk of the tax is paid by a relatively 
 few corporations. Another reason is the difference in age, the 
 younger towns having a tendency to higher costs because they aspire 
 to accomplish in a few years what elsewhere has taken a generation. 
 A fourth cause of difference is the varying standard of excellence 
 demanded by the public in the matter of sewers, pavements, lights, 
 schools, etc. ; while a fifth cause is difference in efficiency and econ- 
 omy of administration. 
 
 Relation of Current Expenses to Revenue 
 
 One of the significant tests of municipal policy is the ratio of 
 maintenance and interest to revenue. The nearer this ratio ap- 
 proaches 100, the smaller is the proportion of revenue available 
 for additions or betterments. The highest ratios of maintenance 
 and interest to revenue in class 2 are 96.8 for Albert Lea, 95 for 
 Fergus Falls, 91.7 for Owatonna, 90.5 for Bemidji, 86.8 for Roches- 
 ter, 84.9 for Winona, and 83.6 for Faribault. The lowest ratios are 
 43.7 for Virginia, 47.8 for Chisholm, 55.2 for New Ulm, 58.1 for 
 Eveleth, 65.4 for IMankato and 70.7 for Brainerd. Three of these, 
 it will be noted, are mineral towns where taxation is less felt by 
 the mass of the people and improvements may therefore more readily 
 be made from revenue. 
 
 *The term "mineral," as used in this chapter, applies to only those 
 municipalities on the iron ranges which had mineiral valuations in 1911; 
 the term "non-mineral" covers all other m-unicipalities, including those on 
 the iron ranges which had no mineral valuations in 1911 andi therefore 
 showed no unusual financial conditions. 
 
 The term "town" is used in this chapter in its popular sense ot city or 
 village and does not refer to township organizations. 
 
MINNESOTA TAX COMMISSION 311 
 
 In order to bring out the full significance of these ratios they 
 should be compared Avith the figures showing cost of government per 
 $10,000 true valuation and per capita, but space is unfortunately 
 lacking here for such a detailed comparison. Where a high ratio 
 of maintenance to revenue coincides with a low cost in proportion 
 both to true valuation and population, it means a restricted scale 
 of municipal activities. This relation obtains in a number of the 
 older and more conservative cities. On the other hand, where a 
 high ratio of maintenance to revenue coincides with a relatively 
 high cost of government in proportion both to valuation and popu- 
 lation, as is the case with several of the cities in class 2, the situa- 
 tion is distinctly abnormal and worthy of serious attention on the 
 part of those familiar with local conditions. If the taxes are high, 
 whether measured by valuation or population, and still nearly the 
 whole revenue is consumed in the ordinary running expenses of 
 the government, it would seem to suggest either that the municipal- 
 ity is declining in population and wealth, or else that the administra- 
 tion of its affairs is lacking in efficiency. 
 
 It may be remarked, as possibly having some relation to this 
 condition, that several of the municipalities whose government in- 
 cludes a series of independent funds and boards (page 422) are con- 
 spicuous for a high ratio of maintenance to revenue and at the 
 same time for a relatively high cost per $10,000 valuation and per 
 capita. 
 
 Ratio of Public Service Receipts to Payments 
 
 The ratio of public service receipts to payments differs from the 
 foregoing comparison in that general revenues and expenses are 
 excluded, while public service outlays are included. This ratio 
 ranges from 271.9 per cent in Stillwater, to 5.6 per cent in Virginia. 
 Aside from these extreme eases, there is a variation from 172.5 per 
 cent in Bemidji to 20 per cent in Cloquet. Seven of the 21 muni- 
 cipalities show a ratio over 100 per cent — that is to say, in these 
 cities public service receipts exceeded all payments for such enter- 
 prises — while 13 show payments exceeding the receipts, and one, 
 (Little Falls) reports no public service enterprises. It may however 
 be suspected that the extreme variations in both directions are due 
 to some peculiarity of classification such as failure to state separately 
 all the receipts from, or payments for, public service enterprises. 
 
 These figures include betterments financed from loans. Where 
 betterments are financed in this way the payments will normally 
 
312 
 
 THIRD BIKNNIAL. REPORT 
 
 Scsh 
 
 St. Paul 
 hverace Class I 
 
 Mirmeapolis 
 C/ass £ 
 Crooksfon 
 Sfiliv^/ater 
 Rochester 
 Bra i nerd 
 Virginia 
 St. Chmd 
 
 BeTTJ/dj I 
 Winona 
 An ^ fir 
 Cloanef 
 Red W;ng 
 Menhato 
 OwQtonna 
 A/ew U/m 
 FerqiAS Falls 
 Faribault 
 Albert Lea 
 Liitle Falls 
 , Average C/ass 2. 
 Eveleth 
 Chisholm 
 Hihbir)^ 
 Class 3 
 East Gjrand forks 
 Staphs 
 Two Harbors 
 Hast in as 
 Moorhead 
 Thief Riv. Falls 
 Wah^sha 
 Anoka 
 
 Average Class 3 
 Detroit 
 Alexandria 
 Waseca 
 West 5t Faul 
 St Peter 
 Montevideo 
 
 LlAVerr)€ 
 Fairniarif 
 South St Paul 
 W. Miv-neapoh's 
 Lske C,t) 
 Wiltmar 
 North field 
 Melrose 
 Hichfield 
 
 h- 
 
 ^ayf i-i^o /gyf 
 
 ,> IIZ.U 
 
 ihiaih 
 
 . H flO'J.'ZO 
 _, f let. 01 
 
 ,fz3Z.5e 
 
 1 flk'^.3h 
 
 _, fll^Z.50 
 
 I ^/f3- 
 
 
 _tf !zo.e! 
 
 _| ills')! 
 ,fllZ.9l. 
 
 -t ^lOftf-J 
 ^PlOI.9S 
 
 _j iioi 5Z 
 
 _,flOO. 03 
 
 iPsy.il, 
 
 . . ^ ^73.39 
 _(^ 1^3.1^3 
 
 ifza.to 
 
 ^ZSS.09 
 
 Ai' 19s I'Z 
 
 , flkq.zo 
 
 _ffl9S.93 
 -iil9S.hS 
 
 ^zqo.sk 
 
 . _4^y32.93 
 
 __,y/3e^f 
 
 -1^/29.77 
 
 -^ilz93^ 
 
 ^i 12^.91 
 i IZZ.10 
 
 I ilea IS 
 
 _i fllk.s-] 
 
 _( }llh.33 
 iillJfl 
 
 —li ni.ke 
 
 -ii I0S.9O 
 ^flOZ.BO 
 -ti lOZ.Se 
 
 ti zs.ae 
 
 DIAGRAM 7 
 
 COST OF MUNICIPAL GOVERNMENT IN CLASSES 1, 2 AND 3 
 Showing cost to local taxpayers in 1911 on each $10,000_ true valuation for all 
 
 cities and villages having 
 gram 8. 
 
 2500 or more inhabitants in 1910. Compare with dia- 
 
MINNESOTA TAX COMMISSION 
 
 313 
 
 •So 11 If 
 
 10%, zti% 3o7' lofi, fei 1,0% no% ioi 907t loor. iio% izo7. isoT, 
 
 -+- 
 
 -+- 
 
 -+- 
 
 ■^% spr. 
 
 -4- 
 
 -1- 
 
 -+- 
 
 -+- 
 
 -+- 
 
 Class I 
 
 St PaKi 
 Ai/erace Class I 
 
 Mirt-neapolis 
 
 Duluth 
 Class 2. 
 
 fWberf Lea 
 
 Fergus Fslls 
 
 O^atoDTlQ 
 
 Bemidji 
 
 Rochesfbr 
 
 Winona 
 
 Fari bQiAlt 
 Little Falls 
 Red U/ing 
 Crooks ton 
 CloqiAet 
 ST. Cloud 
 Sti llwsfer 
 f-fihhing 
 
 Average C/ass 2 
 
 Bra/nerc/ 
 l^ankato 
 BVeleth 
 /^ew 14 Im 
 Chislnolrr, 
 Vircinia 
 C/asf 3 
 Melrose 
 Thief River falls 
 Pf-noks 
 Defroif 
 St Peter 
 t^orth field 
 
 niy 
 Alexandria 
 
 Hastings 
 
 Lahs City 
 
 Fairmont 
 
 IVaseca 
 Ai/erage Ciass 3 
 
 W. t^irrneapolis 
 
 Montevideo 
 
 Staples 
 
 RiMield 
 
 \^ahazha 
 
 L lA verne 
 
 Ea^t Qrand Vorh 
 
 Wesf St Paul 
 
 Moorhead 
 
 South St. Paul 
 
 IVl'llrviar 
 
 Two tiarhors 
 
 I 8/. 8^ 
 
 I Tf.9 7. 
 13.1% 
 
 ~i-l% 
 
 9&.8 7» 
 
 el.-] % 
 so. ST, 
 
 83. tX 
 
 -I 79 7 « 
 
 , ■n.i'% 
 
 qk. 8 7. 
 
 H TS.6,7. 
 H 7^3-S 
 
 ■ H 7/e% 
 
 _, no.i% 
 
 H 10-17. 
 ''^-'f7 
 
 I 5-8.1% 
 
 1 ss.zr. 
 
 -I f78 7. 
 
 -H 'fS'T,* 
 
 I 12.9. O/. 
 
 _l 100.0% 
 ^99.17^ 
 
 ^ 97.^% 
 
 9^.2 ;^ 
 
 _H 9E.9;! 
 H 89.9 % 
 
 I 88.7 ;5 
 
 87. 8 ^ 
 
 -, eq-.5% 
 i 83.8 7. 
 82.8% 
 8/. t;5 
 8/ e;^ 
 
 —I 
 H 
 ^ 79. 3 ^ 
 
 ^ 792^ 
 I 78.a;5 
 
 -I IS'.I^X 
 _i 75:/;? 
 
 — I kl-l Z, 
 
 J t2.9Z 
 
 DIAGRAM 8 
 
 RELATION OP MAINTENANCE AND INTEREST TO REVENUE, 
 CLASSES 1, 2 AND 3 
 Showing what proportion of ordinary receipts in 1911 was necessary to pay 
 current expenses and interest. Any per cent greater than 100 indicates that reve- 
 nues were less than current expenses and interest. Compare with diagram 7. 
 
314 
 
 THIRD BIENNIAL, REPORT 
 
 ANALYSIIS 
 
 COMPARATIVE STATEMENT OF PAYMENTS FOR DIFFERENT PURPOSES (INCL 
 
 IN THE 24 CITIES OF CLASSES 
 
 Purposes of Payments 
 
 Minne- 
 apolis 
 
 St. 
 Paul 
 
 Duluth 
 
 Averages 
 Class 1 
 
 I For maintenance and permanent improvements: 
 
 A for departments — 
 
 per cent of total 
 
 per $10,000 true valuation 
 
 per capita 
 
 1 government in general — 
 
 per rent of totfil 
 
 per SlOjOOO true valuation 
 
 per capita 
 
 2 protection of life and property — 
 
 per rent of total 
 
 per $10,000 true valuation 
 
 per capita 
 
 3 health and sanitation — 
 
 per cent of total . 
 
 per $10,000 true valuation 
 
 per capita 
 
 4 highways and bridges — 
 
 per cent of total 
 
 per $10,000 true valuation 
 
 per capita 
 
 5 charities — 
 
 per cent of total 
 
 per $10,000 true valuation. 
 
 per capita 
 
 6 recreation — 
 
 per cent of total 
 
 per $10,000 true valuation 
 
 per capita 
 
 7 unclassified — 
 
 per cent of total 
 
 per $10,000 true valuation 
 
 per capita 
 
 B for educational institutions — 
 
 per cent of total 
 
 per $10,000 true valuation . 
 per capita 
 
 1 public schools — 
 
 per cent of total 
 
 per $10,000 true valuation, 
 per capita 
 
 2 library — 
 
 per cent of total 
 
 per $10,000 true valuation, 
 per capita 
 
 C for public service enterprises — 
 
 per cent of total 
 
 perj$10,000_true valuation . 
 per capita 
 
 II for interest on public debt — 
 
 per cent of total 
 
 per $10,000 true valuation, 
 per capita 
 
 Ill all other payments — 
 
 per cent of total 
 
 per $10,000 true valuation, 
 per capita 
 
 Total payments — 
 
 per cent of total 
 
 per $10,000 true valuation, 
 per capita 
 
 47.7% 
 
 $98.74 
 
 16.34 
 
 1.9% 
 
 $3.94 
 
 .65 
 
 13.4% 
 
 $27.68 
 
 4.58 
 
 11.0% 
 
 $22.86 
 
 3.78 
 
 11.0% 
 
 $22.69 
 
 3.75 
 
 2.0% 
 
 $4.28 
 
 .71 
 
 7.8% 
 
 $16.10 
 
 2.67 
 
 0.6% 
 
 $1.20 
 
 .20 
 
 24.1% 
 
 $49.89 
 
 8.26 
 
 22.4%, 
 
 $46.39 
 
 7.68 
 
 1.7% 
 
 $3.50 
 
 .58 
 
 6.4% 
 
 $13.21 
 
 2.18 
 
 6.1% 
 $12. .54 
 
 2.07 
 
 15.7% 
 
 $32.51 
 
 5. 38 
 
 100.0% 
 
 $206.89 
 
 34.23 
 
 32.4% 
 
 $79.07 
 
 10.70 
 
 2.5% 
 
 $6.24 
 
 .85 
 
 13.2% 
 
 $32.31 
 
 4.37 
 
 6.1% 
 
 $14.89 
 
 2.02 
 
 6.2% 
 
 $15.26 
 
 2.06 
 
 2.1% 
 
 $5.08 
 
 .68 
 
 1.9% 
 
 $4.75 
 
 .66 
 
 0.4% 
 
 $0.54 
 
 .07 
 
 19.0% 
 
 $46.95 
 
 6.34 
 
 18.1% 
 
 $44.71 
 
 6.04 
 
 0.9% 
 
 $2.24 
 
 .30 
 
 6.7% 
 
 $16.77 
 
 2.27! 
 
 7.3% 
 
 $17.92 
 
 2.43 
 
 ■34.0%; 
 
 $S4.96i 
 
 11.50 
 
 100.0% 
 
 $246.66 
 
 33.24 
 
 39.1% 
 
 $79.68 
 
 13.66 
 
 3.9% 
 
 $7.95 
 
 1.36 
 
 12.8% 
 
 $26.18 
 
 4.48 
 
 6.0% 
 
 $12.15 
 
 2.08 
 
 13.1% 
 
 $26.69 
 
 4.58 
 
 $0.07 
 .01 
 
 2.9% 
 
 S5.80 
 
 1.00 
 
 0.4% 
 
 S0.84 
 
 .14 
 
 26.2% 
 
 $53.61 
 
 9.19 
 
 25.6% 
 
 $52.35 
 
 8.97 
 
 0.6% 
 
 $1.26 
 
 .22 
 
 IS. 4% 
 
 $37.29 
 
 0.39 
 
 10.9% 
 
 $22.19 
 
 3.80 
 
 5-4% 
 
 $11.10 
 
 1.90 
 
 100.0% 
 
 $203.87 
 
 34.93 
 
 41.2% 
 
 $89.81 
 
 13.96 
 
 2.5% 
 
 $5.24 
 
 .81 
 
 13.2% 
 
 $28.91 
 
 4.50 
 
 8.6% 
 
 $18.80 
 
 2.92 
 
 9.6% 
 
 $20,95 
 
 3.25 
 
 1.8% 
 
 $3.91 
 
 .61 
 
 5.0% 
 
 $11.06 
 
 1.72 
 
 0.5% 
 
 $0.94 
 
 .15 
 
 22.6% 
 
 $49.51 
 
 7.69 
 
 21.4% 
 
 $46.74 
 
 7.26 
 
 1.2% 
 
 $2.77 
 
 .43 
 
 8.1% 
 
 $17.84 
 
 2,77 
 
 7.2% 
 
 $16.62 
 
 2.43 
 
 20.9% 
 
 $45.79 
 
 7.12 
 
 100.0% 
 
 $218.57 
 
 33.97 
 
 *Not inserted if less than one-tenth of one per cent. 
 
MINNESOT.'V TAX COMMISSION 
 
 315 
 
 TABLE N 
 
 UDING CURRENT EXPENSE, INTEREST AND PERMANENT IMPROVEMENTS) 
 1 AND 2, FISCAL YEAR, 1911 
 
 Winona 
 
 St. 
 Cloud 
 
 Virginia 
 
 Mankato 
 
 Still- 
 water 
 
 Red 
 Wing 
 
 Fari- 
 bault 
 
 Hibhing*'' 
 
 Brainerd 
 
 48.7% 
 
 $88.49 
 
 8.87 
 
 33.8% 
 
 $105.38 
 
 8.38 
 
 58.2% 
 
 $116.43 
 
 34.41 
 
 27.0% 
 
 $79.51 
 
 9.88 
 
 24.7% 
 
 $94.13 
 
 6.95 
 
 34.6%, 
 
 $74.90 
 
 8.37 
 
 37.7% 
 
 $76.23 
 
 6.89 
 
 23.4% 
 $7.13 
 12.27 
 
 21.8% 
 
 $96.60 
 
 4.88 
 
 6.6% 
 
 112.08 
 
 1.21 
 
 4.7% 
 
 $14.54 
 
 1.16 
 
 5,2% 
 
 $10,42 
 
 3,08 
 
 7.0% 
 
 $20.72 
 
 2.58 
 
 '■5% 
 
 $28,48 
 
 2,10 
 
 3.8% 
 
 $8.31 
 
 .93 
 
 18.2% 
 
 $36.24 
 
 3,32 
 
 0.4% 
 
 $0.14 
 
 .23 
 
 11.5% 
 
 $.50.12 
 
 2.50 
 
 19.0% 
 
 ' t34.59 
 
 3.47 
 
 8.0% 
 
 $24.84 
 
 1.97 
 
 7.1% 
 
 $14.16 
 
 4.18 
 
 7.3%, 
 
 $21.51 
 
 2.67 
 
 10.9% 
 
 $41.. 59 
 
 3.07 
 
 10.4% 
 
 $22.45' 
 
 2.52, 
 
 4,6%, 
 
 $9,24 
 
 .85 
 
 7.3% 
 
 $2.22 
 
 3.82 
 
 4.2% 
 
 $18.46 
 
 .94 
 
 6.0% 
 
 $10.79 
 
 1.09 
 
 11.3%, 
 
 $35.14 
 
 2.79 
 
 11.7% 
 
 $23.44 
 
 6.92 
 
 0.5% 
 
 $1.52 
 
 .19 
 
 2.0%, 
 
 $7,45 
 
 .5,^. 
 
 12.1% 
 
 $25,96 
 
 2.90| 
 
 3.5C5; 
 
 $6.84 
 
 .62 
 
 2.8%, 
 
 $0.85 
 
 1.47 
 
 4.9% 
 
 $21.81 
 
 1.12 
 
 9.5% 
 
 $17.29 
 
 1.72 
 
 7.>3% 
 
 $24,74 
 
 1,97 
 
 30,0%, 
 
 $60,13 
 
 17.77 
 
 10,4%, 
 
 $30,44 
 
 3,78 
 
 3.5%, 
 
 $13,43 
 
 .99 
 
 5,0%, 
 
 $10,83 
 
 1,201 
 
 9.4%, 
 
 $18,81 
 
 1,72 
 
 12,4";;, 
 
 $3,78 
 
 6.51 
 
 0.5% 
 
 $2.21 
 
 .11 
 
 1.8% 
 
 1.0% 
 
 $3.20 
 
 .25 
 
 * 
 
 $0.03 
 .01 
 
 
 0.5%, 
 
 $1.99 
 
 .15 
 
 . 
 
 1,8%, 
 
 $3,58 
 
 .33 
 
 0.5% 
 
 $0.14 
 
 .24 
 
 
 $3 22 
 
 
 
 
 .32 
 
 
 
 
 
 5.8% 
 
 0.9%„ 
 
 $2,92 
 
 .24 
 
 3.7% 
 
 $7.29 
 
 2.16 
 
 1.8%, 
 
 $5.32 
 
 .66 
 
 0.1% 
 
 $0.32 
 
 .02 
 
 0.9% 
 $2.12 
 
 ,24 
 
 2%, 
 
 $0,52 
 
 ,05 
 
 
 0.7% 
 
 $10.55 
 1.06 
 
 '.'.'.'.'.'.'.'.'. 
 
 $3.00 
 .15 
 
 
 
 0.5% 
 
 $0.97 
 
 .29 
 
 22.9% 
 
 $45.77 
 
 13.54 
 
 
 0,2%, 
 
 $0.87 
 
 .07 
 
 16.7%, 
 
 $63.47 
 
 4.68 
 
 2,4% 1, 
 $5 23 
 
 
 
 , 
 
 
 
 
 
 
 
 
 
 
 5.S' . ' 
 
 31.2% 
 
 $56.82 
 
 5.71 
 
 14.7% 
 
 $45.61 
 
 3.63 
 
 34.7%, 
 
 $102.36 
 
 12.72 
 
 29.5%, 
 $63.32 
 
 7.06| 
 
 22.9%, 
 $45.91 
 
 4.21 
 
 31.9'v, 
 $9.70 
 16.71 
 
 24.0% 
 
 $104.98 
 
 5.37 
 
 29.1%, 
 
 $52.93 
 
 5.32 
 
 13,6%, 
 
 $42,39 
 
 3,37 
 
 19.8% 
 
 $39.62 
 
 11.72 
 
 33.5% 
 
 $98.82 
 
 12,28 
 
 16,7%, 
 
 $63,45 
 
 4,68 
 
 28.4%, 
 
 $60,95 
 
 6.80 
 
 22,0%,' 
 
 $44.05 
 
 4.041 
 
 31.3%. 
 .$9,53 
 16,41 
 
 23.3% 
 
 $102.01 
 
 5.22 
 
 2.1%, 
 
 $3.89 
 
 39 
 
 1.1%, 
 
 $3,22 
 
 ,26 
 
 8,7% 
 
 $26,78 
 
 2.12 
 
 3.1%, 
 
 $6.15 
 
 1,82 
 
 1.5%, 
 
 $3,04 
 
 .90 
 
 12*^' 
 
 $3"5.3 
 
 .44 
 
 4.7% 
 
 $14.11 
 
 1.76 
 
 * 
 $0.02 
 
 1.1%, 
 
 $2,37 
 
 ,20 
 
 20 3% 
 
 .$43.84 
 
 4,90 
 
 11,9%. 
 
 $1,86: 
 
 .17 
 
 11.5%, 
 
 $22,89 
 
 2,1(.1| 
 
 0,6%, 
 
 $0,17 
 
 .30 
 
 35.0%, 
 
 $10,66 
 
 18,36 
 
 0.7% 
 
 .$2.97 
 
 .15 
 
 9.6% 
 
 $17.45 
 
 1.75 
 
 4.1^-; 
 
 $15.6(1 
 1.16 
 
 46.7% 
 
 $204.36 
 
 10.46 
 
 4.3% 
 
 $7.88 
 
 .79 
 
 5.2% 
 
 $16.19 
 
 1.29 
 
 1.9% 
 
 $3.77 
 
 1.11 
 
 2.9% 
 
 $8.65 
 
 1.07 
 
 7,9% 
 $30,19 
 
 3,3% 
 
 $7,04 
 
 .79 
 
 3,9':; 
 
 $7.67: 
 .70 
 
 2.9% 
 
 $0..S8 
 
 1.51 
 
 3.7% 
 
 $16.46 
 
 .84 
 
 6.2% 
 
 $11.28 
 
 1.13 
 
 37.6% 
 
 $116.94 
 
 9.29 
 
 1.5.5%, 
 
 $30.93 
 
 9.15 
 
 30.7% 
 
 $90.44 
 
 11.25 
 
 40.6% 
 
 $177,65 
 
 13 11 
 
 12,3% 
 
 $26,63 
 
 2,97l 
 
 24.0'";, 
 
 $47. ,86 
 
 4.39: 
 
 6.8%, 
 
 $2.ll,s 
 
 3.58 
 
 3,8'7„ 
 
 $16,68 
 
 .86 
 
 100.0%, 
 
 $181.92 
 
 18.25 
 
 100.0% 
 
 $310.90 
 
 24.71 
 
 100.0% 
 
 $199.94 
 
 59.11 
 
 100.0% 
 
 $295.06 
 
 36.68 
 
 100.0%, 
 
 $381,041 
 
 28.13 
 
 100.0%, 
 
 $215.73 
 
 24.09 
 
 100.0%, 
 
 $199,561 
 
 18.29 
 
 100.0',; 
 
 $30.46 
 62.43 
 
 100.0% 
 
 $438.08 
 
 22.41 
 
 * Mineral 
 
316 
 
 THIRD BIENNIAL REPORT 
 
 ANALYSIS TABLE 
 
 COMPARATIVE STATEMENT OF PAYMENTS FOR DIFFERENT PURPOSES (INCL 
 
 IN THE 24 CITIES OF CLASSES 
 
 Purposes of Payments 
 
 Roches- 
 ter 
 
 Chis- 
 holTn* 
 
 Crooks- 
 ton 
 
 Eveleth** 
 
 Cloquet 
 
 I For maintenance and permanent improve- 
 
 ments : 
 A for departments — 
 
 per cent of total 
 
 per $10,000 true valuation. . . 
 per capita 
 
 1 government in general — 
 
 per cent of total 
 
 per SIO.OOO true valuation. . , 
 per capita 
 
 2 protection of life and property — 
 
 per cent of total 
 
 per SIO.OOO true valuation. . , 
 per capita 
 
 3 health and sanitation — 
 
 per cent of total 
 
 per SIO.OOO true valuation. . . 
 per capita 
 
 4 highways and bridges — 
 
 per cent of total 
 
 per SIO.OOO true valuation. . . 
 per capita 
 
 5 charities — 
 
 per cent of total 
 
 per SIO.OOO true valuation. . . 
 per capita 
 
 6 recreation — 
 
 per cent of total 
 
 per $10,000 true valuation. . . 
 per capita 
 
 7 unclassified — 
 
 per cent of total 
 
 per .SIO.OOO true valuation. . 
 ' per capita 
 
 B for educational institutions — 
 
 per cent of total 
 
 per $10,000 true valuation. . . 
 . per capita 
 
 1 public schools — 
 
 per cent of total 
 
 per SIO.OOO true valuation. . . 
 per capita 
 
 2 library — 
 
 per cent of total 
 
 per SIO.OOO true valuation. . 
 per capita 
 
 C for public service enterprises — 
 
 per cent of total 
 
 per -SIO.OOO true valuation. . 
 per capita 
 
 II for interest on public debt — 
 
 per cent of total 
 
 per SIO.OOO true valuation. . 
 per capita 
 
 [[I all other payments — 
 
 per cent of total 
 
 per .^10,000 true valuation. . 
 per capita 
 
 Total payments — 
 
 per cent of total 
 
 per $10,000 true valuation. . . 
 per capita 
 
 41.3% 
 
 $215.27 
 
 22.16 
 
 9-3% 
 
 $48.43 
 
 4.98 
 
 5.7% 
 
 $29.85 
 
 3.07 
 
 1-9% 
 
 $9.80 
 
 1.01 
 
 23.3% 
 
 $121.69 
 
 12.53 
 
 0.1% 
 
 $0.31 
 
 .03 
 
 0.5%' 
 
 S2.92! 
 
 .30 
 
 0.5% 
 
 S2.27 
 
 .24 
 
 34.3% 
 
 $179.04 
 
 18.42 
 
 33.6%. 
 
 $175.24 
 
 18.03 
 
 0.7% 
 
 $3.80 
 
 .39 
 
 19. 5^^ 
 
 $101.98 
 
 10.49 
 
 0.3% 
 
 $1.73 
 
 .18 
 
 4.6% 
 
 $24.10 
 
 2.48 
 
 100.0% 
 
 $622.12 
 
 63.73 
 
 32.0% 
 
 $21.74 
 
 11.26 
 
 3.5% 
 
 $2.37 
 
 1.23 
 
 7.2% 
 
 $4.90 
 
 2.54 
 
 4.4% 
 
 $3.04 
 
 1.58 
 
 15.0% 
 $10.21 
 
 0.9% 
 
 $0.58 
 
 .30 
 
 1.0% 
 
 SO. 64 
 
 .33 
 
 15.6% 
 
 $10.59 
 
 5.48 
 
 15.6% 
 
 $10.57 
 
 5.47 
 
 $0.02 
 .01 
 
 12.3% 
 
 SS.34 
 
 4.31 
 
 5.3% 
 
 $3.63 
 
 1.88 
 
 34.8% 
 
 $23.58 
 
 12.20 
 
 100.0% 
 
 $67.88 
 
 36.13 
 
 44.8% 
 
 $164.81 
 
 11.20 
 
 5.2% 
 
 $17.90 
 
 1.29 
 
 16.3% 
 
 $56.46 
 
 4.09 
 
 2.6% 
 
 $8.81 
 
 .64 
 
 12.4% 
 
 $42.76 
 
 3.09 
 
 1.3% 
 
 $4.56 
 
 .33 
 
 6.9% 
 
 $24.04 
 
 1.74 
 
 0.1% 
 
 $0.28 
 
 .02 
 
 29.2% 
 
 $101.03 
 
 7.31 
 
 $94.60 
 6.85 
 
 1.9% 
 
 $6.43 
 
 .46 
 
 0.4% 
 
 SI. 32 
 
 .10 
 
 7.5% 
 
 $26.16 
 
 1.89 
 
 18.1% 
 
 $62.68 
 
 4.54 
 
 100.0%, 
 
 $346.00 
 
 26.04 
 
 66.6% 
 
 $37.38 
 
 16.78 
 
 3.3% 
 
 $2.28 
 
 1.02 
 
 18.6% 
 
 $12.26 
 
 O..50 
 
 7.2% 
 
 $4.72 
 
 2.12 
 
 26.8% 
 
 $17.70 
 
 7.96 
 
 0.1% 
 
 $0.03 
 
 .01 
 
 0.1% 
 
 $0.07 
 
 .03 
 
 0.5% 
 
 $0.32 
 
 .14 
 
 30.8%, 
 
 $20.34 
 
 9.15 
 
 30.S% 
 
 $20.34 
 
 9.15 
 
 9.6% 
 
 $6.41 
 
 2.88 
 
 1-7% 
 
 $1.13 
 
 51 
 
 1.3% 
 
 $0.87 
 
 .39 
 
 100.0% 
 
 $66.13 
 
 29.71 
 
 32.8% 
 
 $65.36 
 
 6.60 
 
 9.5% 
 
 $16.11 
 
 1.92 
 
 5.4% 
 
 $9.07 
 
 1.08 
 
 9.2% 
 
 $15.41 
 
 1.84 
 
 6.7% 
 
 $11.28 
 
 1.35 
 
 0.6% 
 
 $1.13 
 
 .13 
 
 1.4% 
 
 $2.36 
 
 .28 
 
 36.6% 
 
 $62.01 
 
 7.40 
 
 35.1% 
 
 $69.43 
 
 7.09 
 
 1.5% 
 
 $2..58 
 
 .31 
 
 19-1% 
 
 $.32.42 
 
 3.87 
 
 3.7% 
 
 $6.11 
 
 .73 
 
 7.8% 
 
 $13.29 
 
 1.58 
 
 100.0% 
 $169.19 t 
 20.18 
 
 "Not inserted if less than one-tenth of one per cent. 
 
 *Mineral. 
 
MINNESOTA TAX COMjMISSION 
 
 317 
 
 N — ^Continued 
 
 UDING CURRENT EXPENSE, INTEREST AND PERMANENT IMPROVEMENTS) 
 1 AND 2, FISCAL YEAR, 1911 
 
 1 Fergus 
 Austin I Falls 
 
 Albert Little Owaton- | New 
 
 Lea I Falls I na I Ulm 
 
 Averages Averages 
 Bemidji Class 2 Class 1&2 
 
 19.19;. 
 
 $57.99 
 • 5.16 
 
 22.2% 
 
 $53.70 
 
 3.80 
 
 53.7':; 
 
 $219.50 
 29.38 
 
 38.5% 
 
 $46.27 
 
 4.83 
 
 36.59 
 
 $79.74 
 
 7.68 
 
 32.3% 
 
 $60.44 
 
 5.51 
 
 59.39 
 
 $150.04 
 
 13.81 
 
 38.5% 
 
 $61.27 
 
 11.63 
 
 40.4% 
 
 $78.20 
 
 13.42 
 
 2.1% 
 
 $6.32 
 
 .5()l 
 
 10. 59;/ 
 
 $25.42 
 I.8O! 
 
 9.4% 
 
 $38.31 
 
 5.13 
 
 S.1%1 
 
 $9,761 
 
 1.03 
 
 12,89, 
 
 $27.90 
 
 2.68 
 
 7.0% 
 
 $13.17 
 
 1.20 
 
 6.9% 
 $17.53 
 ■ 1.61 
 
 6,5% 
 
 $8.63 
 
 1.96 
 
 3.2% 
 
 $6.26 
 
 1.08 
 
 S.5% 
 
 sie.ss, 
 
 1.50 
 
 4.79; 
 
 $11.35 
 
 .SO 
 
 1.5':;, 
 
 $6.25 
 .84 
 
 13.0% 
 
 $16.05 
 
 1.76: 
 
 4.09 
 
 $8.68 
 
 .84 
 
 11.99, 
 
 $22.30 
 
 2.03 
 
 15.49^0 
 
 $38.94 
 
 3.59 
 
 8.5%, 
 
 $11.28 
 
 2.56, 
 
 12.2% 
 
 $23.60 
 
 4.06 
 
 4.:5<:; 
 
 S13.09 
 
 i.iui 
 
 02% 
 
 SO. 3 7 
 
 .03 
 
 0.7'-; 
 
 $27.40 
 3.66! 
 
 2.4% 
 
 .$2.88, 
 
 .30: 
 
 s.k; 
 
 $17.76 
 1.71 
 
 3.4% 
 
 $6.47 
 
 .59 
 
 6.0%, 
 
 $15 27 
 
 1.41 
 
 5.6% 
 
 $7,44 
 
 1.681 
 
 8.0% 
 
 $15.38 
 
 2.64 
 
 6.57, 
 
 $19.65 
 
 1.75 
 
 .';.o%, 
 
 $12.11 
 .85 
 
 35.7%, 
 
 $145.96 
 
 19.54 
 
 13.0%, 
 $15.62|- 
 1.65 
 
 10.99,: 
 
 $23.86 
 
 2.30 
 
 8.5% 
 
 $15.61 
 
 1.42 
 
 27.6';',, 
 
 $69.81 
 
 6.42 
 
 15.69'J 
 
 .$20.87 
 
 4,72 
 
 10. S% 
 
 $20.93 
 
 3.59 
 
 
 
 
 1.19; ■- 
 
 $1.36 . 
 
 .14 . 
 
 
 0.19 
 
 $0.19 
 
 .02 
 
 1.09 
 
 $1.97 
 
 .18 
 
 3.4'T 
 
 .$8.4 9 
 
 .78 
 
 0.4% 
 
 $0,01 
 
 .15 
 
 1.5% 
 
 $1.95! 
 
 .45, 
 
 1.5% 
 
 
 
 
 
 $2.93 
 
 
 
 
 0.79 
 
 $1.54 
 .15' 
 
 .50 
 
 0.6% 
 $1.87 
 
 .17 
 
 n,7% 
 
 $1.69 
 .12 
 
 0.4"; 
 
 4.3% 
 
 
 
 S8.31 
 
 .21 
 
 
 1.42 
 
 0.1% 
 
 SO. IX 
 
 .02 
 
 18.39; 
 
 $55.30: 
 4.91 
 
 
 
 
 
 ■1% 
 
 
 0.4%! 
 
 $0.46 
 
 .11 
 
 0.4% 
 
 S2.7B 
 
 Of) 
 
 
 
 
 $0.73 
 .07 
 
 
 $0.79 
 .13 
 
 30.6% 
 
 $73.80 
 
 5.23 
 
 35.0'^; 
 
 $143,041 
 
 19.15 
 
 44.4% 
 
 $53.39 
 
 6.6?. 
 
 29.4'; 
 
 $64.19 
 
 6.17 
 
 22.99 
 
 $42.98 
 
 3.90 
 
 28.1% 
 
 $71.10 
 
 6.55 
 
 27.7'9c 
 
 $36.47 
 
 8.26 
 
 23.7 9f. 
 
 $45.59 
 
 7.83 
 
 17.29;. 
 
 $52.07 
 4.62 
 
 29.3%. 
 
 $70.61 
 
 5.00 
 
 34.7':;, 
 
 S141.83 
 18.99 
 
 42.4% 
 
 S50.94 
 
 5.36 
 
 26.59J 
 
 $57.81 
 
 5.56 
 
 22.59 
 
 $42, 2( 
 
 3.84 
 
 20.7':; 
 
 $67.57 
 
 6.22 
 
 26.59, 
 
 S34.90 
 
 7.91 
 
 22.4% 
 
 $43.17 
 
 7.12 
 
 1.1<^ 
 
 $3.23 
 
 .29 
 
 1.3% 
 
 $3.19 
 
 .23 
 
 0.39' 
 
 $1,21 
 
 .10 
 
 2 0% 
 
 $2.45 
 
 .26 
 
 2-9 "r 
 
 $6.38 
 
 .61 
 
 0.4% 
 
 $0.78 
 
 .06 
 
 1,49 
 
 83.53 
 
 .33 
 
 1,2% 
 
 $1.57 
 
 .35 
 
 1.3% 
 
 $2.42 
 
 .41 
 
 3$. 69 
 
 $117.80 
 
 10.45 
 
 29 2%, 
 
 $70.48 
 
 4.99 
 
 6 n'l 
 
 
 14.0% 
 
 $30.45 
 
 2.93 
 
 34.9^-, 
 
 $65.27 
 
 5.95 
 
 4.1% 
 
 $10.59 
 
 .97 
 
 14.49 
 
 SI 9. 11 
 
 4.33 
 
 9.6% 
 
 $24.64 
 3.30 
 
 
 $18.22 
 
 
 
 3.13 
 
 4.49 
 
 $13.51 
 
 1.20 
 
 6.4% 
 
 $15.56 
 
 1.10 
 
 3.7% 
 
 $15.14 
 
 2.03 
 
 8.99; 
 
 $10.66 
 
 1.12 
 
 3.1% 
 
 SO. 77 
 
 .65 
 
 3,5% 
 
 S6.4- 
 
 .5'. 
 
 6.9'9 
 
 $17.4. 
 
 1.6C 
 
 3.89 
 
 $5.00 
 
 ! 1.13 
 
 6.4% 
 
 $12.43 
 
 2.13 
 
 19.6%, 
 
 $59.65 
 
 5.30 
 
 11,6% 
 
 $27.89 
 
 1.97 
 
 i.o':?, 
 
 $0.60 
 .89 
 
 S~2% 
 
 $9.82 
 1.04 
 
 17.09 
 
 $37.22 
 
 3.58 
 
 6.4% 
 
 $12.11 
 
 l.K 
 
 1.69 
 
 $4.ir 
 
 1 .3. 
 
 15.0% 
 
 $20.70l 
 
 4.69 
 
 19.9% 
 
 $38.24 
 
 6.56 
 
 100.0% 
 
 $304.25 
 
 27.02 
 
 100.0% 
 
 $241.43 
 
 17.09 
 
 100.09 
 
 $408.98 
 
 54.75 
 
 100.0% 
 
 $120.14! 
 
 12.66 
 
 100.0%, 
 
 $218.37 
 
 21.01 
 
 lOO.Or" 
 
 $187.2 
 
 17.0 
 
 , 100.09 
 Ji $253,3 
 5 23.3 
 
 100.09 
 1 $132.65! 
 1 30.04 
 
 100.0% 
 
 $192.68 
 
 33.07 
 
318 THIRD BIENNIAL REPORT 
 
 exceed the receipts from public service enterprises while such loans 
 are being spent. On the average, however, and in the long run, 
 the receipts must at least equal the payments if public service enter- 
 prises are not to be in part a charge on the general revenues. One 
 year is no doubt too short a period to be conclusive on this point, 
 but it is nevertheless a significant and rather disquieting fact that 
 qn the average, during 1911, the 20 cities in class 2 operating public 
 service enterprises received from such enterprises only 75.7 per cent 
 as much as was paid on their account. This per cent would be still 
 lower (presumably 61.8 per cent) if interest on public service bonds 
 could be included in the calculation. 
 
 Expenditures for Purposes Named in Municipalities over 5000, 1910 
 and 1911 
 
 In order to facilitate comparison with the results of the previous 
 investigation, table N is here presented. It differs from tables K 
 and M in that maintenance and outlays appear as one item; and 
 from tables A and B of 1910 (pages 272 and 274, report of tax 
 commission for 1910) in that "schools" and "all other payments" 
 are included. Eliminating these, and calculating new percentage 
 rates for the several items of outgo in 1911, the following comparison 
 is reached between expenditures for the purposes named in 1910 
 and 1911. In neither year do the figures include school expenditures, 
 payments on the principal of debt, or various other items, but the 
 same omissions having been made in both years, the figures are be- 
 lieved to be fairly comparable. 
 
 Per Per Per Per 
 
 Cent Cent Capita Capita 
 
 Purposes of Payments in Cities in in in in 
 
 Over .5000 Population 1910 1911 1910 1911 
 
 1. Government in general 5.10 5.66 $.81 $1.08 
 
 2. Protection of life and property. . 18.96 21.27 3.03 4.06 
 
 3. Health and sanitation 10.85 13.83 1.73 2.64 
 
 4. Highways and bridges 21.75 , 18.80 3.48 3.59 
 
 5. Charities 2.56 2.62 .41 .50 
 
 6. Recreation 11.43 7.44 1.83 1.42 
 
 7. Unclassified 2.40 0.68 .38 .13 
 
 8. Libraries 1.65 2.15 .26 .41 
 
 9. Public service enterprises 12.49 16.40 2.00 3.13 
 
 10. Interest 12.81 11.15 2.05 2.13 
 
 Total for all items 100.00 100.00 $15.98 $19.09 
 
 Certain changes in classification, previously discussed (page 292) 
 increased the proportion chargeable to "protection" and "health" 
 in 1911, while decreasing the per cent of "highways" and "un- 
 classified". On the per capita basis, however, the amount was 
 
MINNESOTA TAX COMMISSION 
 
 319 
 
 Scaie 
 
 5" mills 
 H 
 
 10 mills 
 1 
 
 IS mil l^ 
 
 Clasi I 
 
 Minneapolis 
 Average Class I 
 
 Dulufh 
 
 Sr Paul 
 Class 2 
 
 Crooksfor) 
 
 Brainerd 
 
 Rochester 
 
 Virginia 
 
 Sfiilv^ater 
 
 Austin 
 
 Bemidj'i 
 
 Winona 
 
 Cloquet 
 
 St.Cloud 
 
 Owatonna 
 Red Wing 
 Faribaurt 
 Fergus Falls 
 Liitfe Falls 
 Mhert Lea 
 Chisliolm 
 
 Average Class 2 
 New Ulm 
 Eveieth 
 Hihbina 
 Class 3^ 
 E. Grand Forlis 
 
 Staples 
 Two Harhors 
 Waseca 
 Thief flii/. Falls 
 VJilln-iar 
 West St Paul 
 A)e%andria 
 
 Average Class 3 
 South St. Paul 
 Lucerne 
 St Peter 
 Fairmont 
 Montevideo 
 Hastings 
 Lake Cih 
 Detroit 
 Northfield 
 Wabasha 
 Anoka 
 Melrose 
 Moorhead 
 W. t^inveapolis 
 Richfield 
 
 _, 9. i Z mills 
 
 9. St mills 
 
 9. tl mills 
 
 9.0Z mills 
 
 I Ik.zlmilk 
 
 1^.92. mills 
 
 13. '29 mills 
 
 I 10. 1 1 mills 
 
 I 9.89 mills 
 
 I 9.7i> mills 
 
 I 9.27 "t'"s 
 
 _i 8.92 mills 
 8. IS' mills 
 
 I /g. Zf. mills 
 
 I 12.19 mills 
 
 _, //.«7 mills 
 11.81 milts 
 ll.Z-z mills 
 ll.ZO mills 
 
 I 7. 09 Tnills 
 L,. 99 mills 
 >.9D mills 
 
 .^ la. he mills 
 
 I l^.bS" mills 
 
 I lo. t^ mills 
 
 2.39 mills 
 
 I Ik-Jl m 
 
 , /^.5f m. 
 
 _t lls.o^ m 
 
 .^ I3.ff3 mills 
 13.31 mills 
 
 IS.b^ mills 
 
 II. bo mills 
 ll.SL mills 
 
 I ICtf-i mills 
 
 _ ^ 10. II mills 
 _, 9.78 mills 
 __j 9. 7(3 rrtilh 
 , 9. ^Z mills 
 9.2 7 rn)lls 
 9.27 mills 
 9. 10 mi lis 
 8, 8 Z mills 
 f.72 mills 
 
 S.f} mills 
 8.^5" miills 
 8.30 mills 
 8. IZ mills 
 
 7.^8 mills 
 
 b.SZ mills 
 
 I.Li, mills 
 
 DIAGRAM 9 
 
 TRUE TAX RATE FOR MUNICIPAL AND SCHOOL PURPOSES, 
 CLASSES 1, 2 AND 3 
 Showing the tax levy for municipal and school purposes in 1911 stated as a 
 rate on the true valuation. 
 
320 THIRD BIENNIAL, REPORT 
 
 larger in 1911 than in 1910 for every item except "recreation" and 
 "unclassified". As a result, the total average expenditures for these 
 purposes in cities over 5000 population in Minnesota apparently rose 
 from $15.98 per capita in 1910 to $19.09 in 1911. The fact- is, how- 
 ever, that the estimated population of the 23 cities used in calcu- 
 lating the per capita figures for 1910 was shown by the census to 
 be 3.1 per cent too large ; hence the expenditures in 1910 were 
 really $16.48 in place of $15.98 per capita. The actual increase in 
 expenditures for the purpose named from 1910 to 1911 was thus 
 $2.61 per capita, or 15.8 per cent. A part of this large apparent 
 increase is doubtless due to the fact that some independent boards 
 and funds were included in 1911 which apparently were not repre- 
 sented in 1910. Even allowing for this fact, however, it remains 
 true that there was a substantial increase in the payments for the 
 purposes named of cities having 5000 or more inhabitants. 
 
 This increase in urban expenditures seems to indicate that the 
 average increase of $1.05 per capita previously noted for local and 
 county government, was really chargeable to municipal government. 
 
 Valuation, Tax Levies and Rates in Municipalities of Class 2 
 
 The highest assessed valuations per capita and likewise the high- 
 est true valuations were naturally found in the four mineral towns 
 which give an abnormally high average for the entire class. Aside 
 from these mineral towns, the highest true valuations per capita 
 were $1338.73 in Albert Lea, $1242.99 in Mankato, $1192.56 in 
 Cloquet, $1116.38 in Red Wing, $1028.98 in Rochester, and $1003.41 
 in Winona. All the others had less than $1000 true valuation per 
 capita. No constant relation to size appeared, though the average 
 for the class, excluding the mineral towns, would be materially 
 lower than the average of class 1. 
 
 The ratio of assessed to true valuation was highest in Brainerd 
 (51.71 per cent), Stillwater (51.31 per cent), and Hibbing (39.25 
 per cent) ; while it was lowest in Albert Lea (23.33 per cent), New 
 Ulm (24.74 per cent) and Little Palls (25.32 per cent). No con- 
 stant relation appeared between this ratio and population, but the 
 municipalities having less than 7500 inhabitants showed on the 
 average a materially lower ratio of assessed to true valuation than 
 the larger cities. 
 
 Owing to this great difference in the ratio of assessed to true 
 valuation, the nominal tax rates on the assessed valuation have 
 little significance. Based on true valuation, the tax rate for muni- 
 
MINNESOTA TAX COMMISSION 
 
 321 
 
 Scale 
 
 j^ 
 
 Clesi I 
 Duluth 
 St. Paul 
 
 Mi'rmeapolis 
 class z'^ 
 
 Brainerd 
 
 Stillwater 
 
 Albert Lea 
 
 Bsmidil 
 
 Fergus Falls 
 
 Croohston 
 
 St. Cloud 
 
 Red Win^ 
 
 Mankato 
 
 Little Falls 
 
 Austin 
 
 Hochester 
 
 Faribault 
 
 Winona 
 
 New Ulm 
 
 Owatonna 
 
 Cloouet 
 Average Cless s 
 
 Virginia 
 
 Chisholm 
 
 Eve let h 
 
 Hibbina 
 Class 3 ^ 
 
 Staples 
 
 Thief Riv. falls 
 
 £■. drand Forks 
 
 Two Harbors 
 
 Waseca 
 
 Anoka 
 
 Detroit 
 
 Hastings 
 
 WillmSr 
 
 Melrose 
 
 So. St Paul 
 Average Clais 3 
 
 Metandria 
 
 St. Peter 
 
 North field 
 
 W.Minneapolis 
 
 Luverne 
 
 Lake Citj 
 
 Fairmont 
 
 West St Paul 
 
 Montevideo 
 
 Moor head 
 
 Fly 
 
 Wabasha 
 
 Richfield 
 
 3.1,% 
 
 f.9/» 
 
 ^.1% 
 
 5.97. 
 
 i.SZ 
 
 3.S% 
 
 3.1% 
 
 —I z.UX 
 
 ■i.1% 
 
 1 Z.O% 
 
 -H l«% 
 
 -H I.S'A 
 H ll''A 
 
 1.5% 
 l-^% 
 
 0.2.% 
 
 0.1 7. 
 
 1.17. 
 
 £■.97. 
 
 r^% 
 
 9t% 
 
 S.5% 
 
 1 3.t/„ 
 
 3.S7. 
 
 3.'t7. 
 
 I S.0%, 
 
 -H 3.3% 
 H 32 7- 
 _, 3.Z7. 
 
 1 2-7% 
 
 2.3% 
 S.Z% 
 
 /. 5% 
 
 , 0.9% 
 
 ^ o. f % 
 
 Wo debt 
 
 DIAGRAM 10 
 
 RELATION OF NET DEBT TO TRUE VALUATION, CLASSES 1, 2 AND 3 
 Showing the net outstanding debt for all purposes in 1911 stated as a per cent 
 of the true valuation. 
 
322 THIRD BIENNIAL REPORT 
 
 cipal and school purposes in 1911 ranged from 16.21 mills in Crook- 
 ston, 14.92 mills in Brainerd, 13.29 mills in Rochester, 12.24 mills 
 in Virginia, and 12.19 mills in Stillwater, to 2.39 mills in Hibbing. 
 Excluding the mineral towns the lowest rates were ,6.65 mills in New 
 Ulm, 6.99 mills in Albert Lea, 7.09 mills in Little P^lls, and 8.15 
 mills in Fergus Falls. Owing to the great valuation of the mineral 
 towns, the average rate for class 2 appears as 6.68 mills — a wholly 
 misleading figure as applied to the non-mineral towns. 
 
 Outstanding Debt in Municipalities of Class 2 
 
 In cities between 5000 and 20,000 population, the ratio of net 
 debt to true valuation varied in 1911 from 6.8 per cent in Brainerd, 
 5.9 per cent in Stillwater and 5.7 per cent in Albert Lea, to 0.1 
 per cent in Hibbing, 0.2 per cent in Chisholm and Eveleth, and 0.5 
 per cent in Virginia. Omitting the mineral towns, the lowest 
 ratios of net debt to true valuation were 1.4 per cent in Cloquet, 1.5 
 per cent in Owatonna, 1.6 per cent in New Ulm, 1.8 per cent in 
 Winona and Faribault, and 2 per cent in Rochester. Owing again 
 to the influence of 'the mineral valuations, the average for class 2 
 cities was only 1.1 per cent which did not at all represent the 
 condition of the non-mineral municipalities. 
 
 Measured by population, the situation as to debt was quite dif- 
 ferent. The net outstanding debt per capita varied from $75.72 in 
 Albert Lea, $43.64 in Stillwater, $37.56 in Bemidji, and $35.04 in 
 Brainerd, to $8.77 in Eveleth, $10.91 in Chisholm, $14.04 in Owa- 
 tonna, $14.98 in New Ulm, $16.76 in Faribault, and $18.72 in Cloquet 
 and Austin. 
 
 Annual Interest Charge in Municipalities of Class 2 
 
 The annual interest charge on outstanding debt amounted to 
 $3.67 per capita in Albert Lea, $1.78 in Brainerd, $1.73 in Bemidji, 
 $1.47 in Stillwater, and $1.41 in Mankato. The lowest interest 
 charges per capita were $0.38 in Eveleth, $0.62 in Owatonna, $0.63 
 in Faribault, and $0.69 in New Ulm. 
 
 The ratio of net interest to total levy for municipal and school 
 purposes was 39.2 per cent in Albert Lea, 23.4 per cent in Brainerd 
 and 20 per cent in Fergus Falls ; while at the other end of the scale 
 stood Eveleth with 1.2 per cent, Virginia and Chisholm with 2.2 
 per cent and Hibbing with 3.1 per cent of their tax levy for muni- 
 cipal and school purposes absorbed by interest. The smallest ratios 
 
MINNESOTA TAX COMMISSION 
 
 323 
 
 Scale 
 
 Class I 
 
 Dulufh 
 Sr.Fhul 
 
 Average Class I 
 Minneapolis 
 Class 2 
 Albert Lea 
 Brainerd 
 Fergus Falls 
 Stillwater 
 ■Little Falls 
 Bemid/i 
 St Cloud 
 Manhato 
 New Ulm 
 Crook ston 
 l^ed Wing 
 A ustin 
 
 Average Class Z 
 Faribault 
 Winona 
 Rochester 
 Owatonrta 
 Cloauet 
 hi i bb i ng 
 Ch 15 holm 
 Virginia 
 Eveleth 
 Class 3 
 Staples 
 Thief Riv. Falls 
 Arioka 
 
 Two Harbors 
 Detroit 
 Hastings 
 Waseca 
 So. St Paul 
 E.Qrand Forks 
 Melrose 
 W. Minneapolis 
 Alexandria 
 
 Averace Class 3 
 Lake City 
 St Petef 
 North field 
 Lucerne 
 Fairmont 
 Moorhead 
 Montevideo 
 West St Paul 
 Wilimar 
 Ely 
 
 Wabasha 
 Richfield 
 
 J^ 
 
 J^%_ 
 
 -4«- 
 
 £f£. 
 
 Ib.bX 
 
 19.3% 
 
 Zf-SX 
 
 13.0% 
 
 39. e% 
 
 li,.f% 
 Ji'.ZZ 
 
 -^ ■so.o'A 
 
 Z3.^7' 
 
 /'?-.2% 
 
 8.3^ 
 
 Tl% 
 1-1% 
 
 7-2% 
 
 H IZ.^% 
 
 11.5% 
 II. f % ' 
 ll'f% 
 
 -^ 3.1% 
 -I S-Z% 
 
 i.e'A 
 
 l=-0% 
 
 29.2% 
 
 33.Z% 
 
 es:3Z> 
 
 SO.1,% 
 
 19.0% 
 IS. 8% 
 
 IS.8% 
 
 17.9% 
 
 -H 9.7% 
 i.5% 
 
 --. If-.TA 
 
 ^ 13.3% 
 13.5% 
 IZ.9 7o 
 
 E.2% 
 
 ^■7% 
 
 * No interest 
 
 DIAGRAM 11 
 
 PER CENT OP INTEREST TO TAX LEVY, CLASSES 1, 2 AND 3 
 Showing the annual interest charge on net outstanding debt in 1911 stated as 
 a per cent of the t,ax levy for municipal and school purposes. 
 
324 THIRD BIENNIAL REPORT 
 
 of interest to levy outside of the mineral towns were 6 per cent in 
 Cloquet, 6.6 per cent in Owatonna, 7.2 per cent in Rochester, 7.6 
 per cent in Winona, 7.7 per cent in Faribault. In all other cities 
 of class 2 over 8 per cent of the levy for local purposes was for the 
 payment of interest. 
 
 It is well to note in this connection that the figures for debt and 
 interest cover schools and all independent boards as well as the city 
 proper and floating as well as funded debt. On this account these 
 figures show a condition of affairs which could not always be ascer- 
 tained from the ordinary financial statements published by the 
 several municipalities. 
 
 Owing to the various local conditions previously mentioned 
 (page 310), it is impossible to trace those constant relations between 
 size on the one hand and maintenance, debt and interest on the 
 other, which appeared in the three large cities of Minnesota. 
 
 XI— COST OF GOVERNMENT IN CITIES AND VILLAGES OF CLASS 3 
 
 Class 3 comprises 24 cities and villages, each having in 1910 from 
 5000 to 2500 population. Their population, valuations, tax levies, 
 tax rates and outstanding debts are given in table IX (pages 460 
 to 465) ; their receipts and payments during the fiscal year 1911 in 
 tables X and XI (pages 490 to 493 and 516 to 519). 
 
 The receipts and payments of each municipality are analyzed in 
 table on the basis of per cent of total, true valuation and popula- 
 tion. 
 
 Receipts of Municipalities in Class 3 
 
 General revenues from local sources, measuring the cost of gov- 
 ernment to local taxpayers, amounted to 79.3 per cent of the total 
 receipts in Eichfield, 79.2 per cent in Wabasha, 75.1 per cent in 
 West St. Paul, 74 per cent in South St. Paul, and 62.5 per cent in 
 Montevideo. These municipalities consequently lived mainly on the 
 proceeds of taxation. On the other hand, general revenues from 
 local sources accounted for less than one-third of the total receipts 
 in six municipalities in the group ; namely, Northfield, 24.5 per cent ; 
 Willmar, 29.3 per cent ; Melrose, 30.6 ; Two Harbors, 31 ; Fairmont, 
 32.7; Thief Eiver Falls, 32.9. In all these cases, there were large 
 extraordinary or non-revenue receipts, mostly from loans. 
 
 The cost of government in cities of class 3, measured by valua- 
 tion, amounted to $285.09 per $10,000 of true valuation in East Grand 
 Forks, $270.86 in Staples, $195.93 in Two Harbors, and $195.65 in 
 
MINNESOTA TAX COMMISSION 325 
 
 Hastings. In all others of class 3, the cost was under $150 per 
 $10,000 true valuation. The lowest costs measured by true valua- 
 tion, were $25.88 in Richfield — an abnormally low figure because of 
 the essentially rural conditions there prevailing, — $102.32 in Mel- 
 rose, $102.80 in Northfield, $108.90 in Willmar, and $110.35 in Lake 
 Citj^ on each $10,000 of true valuation. In some of these cases, 
 however, the low cost to the taxpayer during the year was due in 
 large part to the use of public credit in lieu of taxation, which 
 necessarily means increased taxation in the future. (See diagram, 
 7, page 312.) 
 
 The cost of government per capita was $24.81 in East Grand 
 Forks, $19.78 in South St. Paul, $17.36 in Staples, and $16.33 in 
 Ely. These four were separated by a considerable interval from 
 the others. The lowest costs per capita were $2.84 in Richfield, 
 $5.99 in West St. Paul, $6.21 in Melrose, and $8.16 in St. Peter, the 
 average per capita cost for the 24 cities of class 3 being $11.62. 
 
 Proportion of Revenue Used for Expenses and Interest, Class 3 
 
 The ratio of maintenance and interest to revenue (or ordinary) 
 receipts was 129 in Melrose, 117.6 in Thief River Falls, 102.4 in 
 Anoka, 100 in 'Detroit, and 99.1 in St. Peter. In other words, 
 ordinary receipts were insufficient to meet current expenses and in- 
 terest (excluding permanent improvements) in three cities of the 
 class, while in another such receipts were barely sufficient. The 
 lowest ratios of maintenance and interest to revenues, indicating 
 the largest proportion of ordinary receipts available for permanent 
 improvements, were 62.9 in Two Harbors, 63.6 in "Willmar, 66.2 in 
 South St. Paul, and 67.7 in Moorhead. (See diagram 8, page 313.) 
 
 Finances of Public Service Enterprises, Class 3 
 
 The proportion of paj'ments for public service enterprises met 
 by receipts from such enterprises was 180.8 per cent in "West Min- 
 neapolis, 133.9 in "Willmar, 131.3 in Moorhead, 117.6 in Staples, 
 103.1 in Lake City, 100.5 in Anoka. In other words, all of these 
 municipalities received more than they paid on account of public 
 service enterjDrises ; while all others in class 3 paid out more than 
 they received. The lowest ratios of receipts to payments were 13.5 
 in South St. Paul — an abnormally low proportion due to large 
 outlays for improvements — 42.1 in Hastings, 48.9 in Fairmont, 51.5 in 
 Thief River Falls, and 69 in Ely. On the average, in the 24 muni- 
 
326 
 
 THIRD BIENNIAL REPORT 
 
 ANALYSIS 
 
 RECEIPTS BY SOURCES AND PAYMENTS BY PURPOSES MEASURED BY 
 
 FISCAL YEAR ENDING DECEMBER 31, 
 CLASS 3 CITIES AND VILLAGES— 
 
 
 Averages 24 Cities 
 Class 3 
 
 ' ITEMS 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 
 $10,000 
 
 TrueVal- 
 
 uation 
 
 Per 
 Capita 
 
 RECEIPTS: 
 
 I Revenue receipts, as follows : 
 A General revenues — 
 
 43.6 
 5.9 
 
 $132.93 
 17.90 
 
 $11.62 
 
 
 1.57 
 
 
 
 Total general revenues 
 
 B Commercial revenues — 
 
 49.6 
 
 4.0 
 
 20.3 
 
 .9 
 
 $150.83 
 
 12.11 
 
 61.83 
 
 2.72 
 
 $13.19 
 
 1.06 
 
 (b) from public service enterprLsea 
 
 6.41 
 .24 
 
 
 
 Total commercial revenues. 
 
 26.2 
 74.7 
 
 22.2 
 3.1 
 
 $76.66 
 227.49 
 
 67.86 
 9.78 
 
 $6.71 
 
 
 19.90 
 
 II Non-revenue receipts, as follows: 
 
 (a) from debt incurred during year ] 
 
 6.93 
 .85 
 
 
 
 Total non-revenue receipts 
 
 25.3 
 
 $77.64 
 
 $6.78 
 
 TOTAL receipts; 
 
 100.0 
 
 $305.13 
 
 $26.68 
 
 
 
 PAYMENTS: 
 
 I Maintenance charges, as follows: 
 
 (a) for departmental operations 
 
 17.3 
 
 23.2 
 
 0.7 
 
 17.6 
 
 $51.67 
 
 69.19 
 
 1.92 
 
 52.33 
 
 $4.62 
 
 (b) for educational institutions — 
 
 6.05 
 
 (2) library, etc 
 
 .17 
 
 
 4.57 
 
 
 
 Total for maintenance 
 
 68.8 
 
 6.2 
 
 $176.11 
 
 15.52 
 
 $15.31 
 
 II Interest paid on debt 
 
 1.36 
 
 
 
 Total for maintenance and interest 
 
 64.0 
 
 6.2 
 6.6 
 
 $190.63 
 
 18.34 
 19.44 
 
 $16.67 
 
 Ill Outlays for permanent improvements, as follows: 
 
 (a) for departmental operations ... . , 
 
 '1 60 
 
 (b) for educational institutions — 
 
 (1) public schools 
 
 (2) library, etc 
 
 1.70 
 
 
 8.1 
 
 24.01 
 
 2.10 
 
 
 
 Total for permanent improvements 
 
 IV Paid on principal of debt 
 
 20.9 
 
 12.8 
 2.3 
 
 $61.79 
 
 38.11 
 7.33 
 
 $6.40 
 
 3.33 
 
 V Other payments 
 
 .64 
 
 
 
 TOTAL PAYMENTS 
 
 100.0 
 
 $297.86 
 
 $26.04 
 
 
 
 
 43.6 
 83.8 
 81.0 
 
 $132.93 
 
 $11.62 
 
 Ratio of maintenance and interest to revenue. . .... 
 
 
 
 
 
 
MINNESOTA TAX COMMISSION 
 
 327 
 
 TABLE O 
 
 PER CENT OF TOTAL, BY TRUE VALUATION AND BY POPULATION 
 1911, OR DATE NEAREST THERETO 
 Above 2,500 and below 6,000 population in 1910 
 
 Two 
 
 Harbors (city) 
 
 Moorhead (city) 
 
 So. St. Paul 
 
 city) 
 
 St. 
 
 Peter (city) 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 $10,000 
 True Val- 
 uation 
 
 Per 
 Capita 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 
 $10,000 
 
 TrueVal- 
 
 uation 
 
 Per 
 Capita 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 
 $10,000 
 
 TrueVal- 
 
 uation 
 
 Per 
 Capita 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 $10,000 
 True Val- 
 uation 
 
 Per 
 Capita 
 
 31.0 
 1.1 
 
 $195.93 
 6.66 
 
 $10.18 
 .35 
 
 38.4 
 3.2 
 
 $167.20 
 13.85 
 
 $14.74 
 1.22 
 
 74.0 
 5.5 
 
 $113.47 
 8.46 
 
 $19.78 
 1.48 
 
 56.4 
 9.4 
 
 $125.77 
 20.86 
 
 .$8.16 
 1.35 
 
 32.1 
 
 7 
 
 $202.59 
 
 43.93 
 
 171.22 
 
 1.00 
 
 $10.53 
 
 2.28 
 
 8.89 
 
 .05 
 
 41.6 
 
 12.2 
 
 33.2 
 
 2.9 
 
 $181.05 
 
 53.00 
 
 144.70 
 
 12.62 
 
 $19.96 
 
 4.67 
 
 12.76 
 
 1.10 
 
 79.6 
 
 17.1 
 2.7 
 
 .7 
 
 $121.93 
 
 26.06 
 4.14 
 1.15 
 
 $21.26 
 
 4.54 
 .72 
 .20 
 
 65.8 
 
 $146.63 
 
 $9.61 
 
 27.1 
 .1 
 
 21.7 
 .2 
 
 48.41 
 .37 
 
 3.14 
 .02 
 
 34.2 
 66.3 
 
 22 1 
 
 $216.14 
 418.73 
 
 139.81 
 72.56 
 
 $11.22 
 21.55 
 
 7.26 
 3.77 
 
 48.3 
 89.9 
 
 $210.22 
 391.27 
 
 $18.63 
 34.49 
 
 20.5 
 100.0 
 
 
 
 $31.35 
 153.28 
 
 $6.46 
 26.72 
 
 21.9 
 87.7 
 
 11.6 
 0.7 
 
 $48.78 
 195.41 
 
 25.84 
 1.71 
 
 $3.16 
 12.67 
 
 1.68 
 
 11 4 
 
 10.1 
 
 44.44 
 
 3.92 
 
 
 .11 
 
 
 i 
 
 
 33 6 
 
 $212.37 
 
 $11.03 
 
 10.1 
 
 $44.44 
 
 $3.92 
 
 
 
 12.3 
 
 $27.65 
 
 $1.79 
 
 
 
 
 
 100.0 
 
 $631.10 
 
 $32.58 
 
 100.0 
 
 $435.71 
 
 $38.41 
 
 100.0 
 
 $153.28 
 
 $26.72 
 
 100.0 
 
 $222.96 
 
 $14.46 
 
 7.9 
 
 9.7 
 1 
 
 $51.38 
 
 63.02 
 
 .52 
 
 120.56 
 
 $2.67 
 
 3.27 
 
 .03 
 
 6.26 
 
 19.1 
 14.9 
 
 $80.46 
 62.49 
 
 $7.10 
 5.51 
 
 14.2 
 
 30.8 
 0.8 
 10.4 
 
 $20.84 
 
 45.30 
 
 1.17 
 
 15.33 
 
 $3.63 
 
 7.89 
 
 .20 
 
 2.67 
 
 19.9 
 
 28.2 
 
 2.0 
 
 29.0 
 
 $45.85 
 
 65.30 
 
 4.58 
 
 67.00 
 
 $2.98 
 
 4.23 
 .29 
 
 18.6 
 
 26.2 
 
 110.24 
 
 9.71 
 
 4.34 
 
 36.3 
 
 4.3 
 
 $236.48 
 
 27.85 
 
 $12.23 
 
 1.44 
 
 60.2 
 
 2.8 
 
 $263.19 
 
 11.80 
 
 $22.32 
 
 .97 
 
 66.2 1 $82.64 
 
 12.8 18.70 
 
 $14.39 
 
 3.27 
 
 79.1 
 
 4.7 
 
 $182.73 
 
 10.86 
 
 $11.84 
 
 .71 
 
 40.6 
 
 9.4 
 11.6 
 
 $263.33 
 
 61.12 
 76.04 
 
 $13.67 
 
 3.17 
 3.95 
 
 63.0 
 
 10.1 
 2.4 
 
 $264.99 
 
 42.58 
 
 $23.29 
 
 3.75 
 
 69.0 
 
 12.0 
 2.5 
 
 $101.40 
 
 17.66 
 3.60 
 
 $17.66 
 
 3.08 
 .63 
 
 83.8 
 
 2.0 
 
 $193.69 
 
 4.61 
 
 $12.65 
 
 .30 
 
 
 
 
 
 10.4 
 
 67.20 
 
 3.51 
 
 
 
 10.4 
 
 15.33 
 
 2.67 
 
 
 
 
 
 
 
 
 
 31.4 
 
 25.9 
 2.1 
 
 $204.36 
 
 167.71 
 11.93 
 
 $10.63 
 
 8.71 
 .62 
 
 12.6 
 
 13.9 
 10.6 
 
 $62.63 $4.63 
 
 58,23 5.13 
 44.55j 3.93 
 
 24.9 
 
 2.5 
 3.6 
 
 $36.69 
 
 3.78 
 5.26 
 
 $6.38 
 
 ,66 
 .92 
 
 2.0 
 
 13.9 
 1.3 
 
 $4.61 
 
 32.02 
 .57 
 
 $.30 
 
 2.08 
 .04 
 
 100.0 
 
 $647.33 
 
 $33.63 
 
 100.0 
 
 $420.40 
 
 $36.98 
 
 100.0 
 
 $147.03 
 
 $25.61 
 
 100.0 
 
 $230.79 
 
 $14.97 
 
 31.0 
 62.9 
 91.2 
 
 $195.93 
 
 $10.18 
 
 38.4 
 
 67.7 
 
 131.3 
 
 $167.20 
 
 ! $14.74 
 
 74.0 
 66.2 
 13.5 
 
 $113.47 
 
 $19.78 
 
 56.4 
 99.1 
 72.3 
 
 $125.77 
 
 $8.16 
 
328 
 
 THIRD BIENNIAL, REPORT 
 
 ANALYSIS TAB 
 
 RECEIPTS BY SOURCES AND PAYMENTS BY PURPOSES, MEASURED BY 
 
 FISCAL YEAR ENDING DECEMBER 31, 
 CLASS 3 CITIES AND VILLAGES- 
 
 ITEMS 
 
 Willmar (city) 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 
 SIO.OOO 
 
 TrueVal 
 
 uation 
 
 Per 
 Capita 
 
 RECEIPTS: 
 
 I Revenue receipts, as follows: 
 A General revenues — 
 
 (a) from local sources 
 
 (b) from state an(i county grants. 
 
 Total general revenues 
 
 B Commercial revenues — 
 
 fa) from special assessments 
 
 (b) from public service enterprises. . . 
 
 (c) from othier earnings and interest . 
 
 Total commercial revenues . 
 Total revenue receipts .... 
 
 II Non-revenue receipts, as follows; 
 
 (a) from debt incurred during year. 
 
 (b) from other sources 
 
 Total non-revenue receipts. 
 TOTAL RECEIPTS 
 
 29.3 
 4.1 
 
 2.0 
 
 20.4 
 
 0.8 
 
 23.2 
 56.6 
 
 39.2 
 4.2 
 
 S108.90 
 17.59 
 
 $9.68 
 1.56 
 
 $126.49 
 
 7.50 
 
 75.58 
 
 3.00 
 
 $11.24 
 
 .67 
 
 6.72 
 
 .27 
 
 $86.08 
 212.57 
 
 145.61 
 12.83 
 
 $7.66 
 18.90 
 
 12.94 
 1.14 
 
 $168.44 $14.08 
 
 $371.01 $32.98 
 
 PAYMENTS: 
 
 I Maintenance charges, as follows: 
 
 (a) for departmental operations.. 
 
 (b) for educational institutions — 
 
 (1) public schools 
 
 (2) library, etc 
 
 (c) tor public service enterprises. 
 
 Total for mai-ntenance 
 
 II Interest paid on debt 
 
 Total for maintenance and interest 
 
 III Outlays for permanent improvements, as follows: 
 
 (a) for departmental operations 
 
 (b) for educational institutions — 
 
 (1) public schools ^ 
 
 (2) library, etc . 
 
 (c) for public service enterprises 
 
 Total for permanent improvements . 
 
 IV Paid on principal of debt 
 
 V Other payments 
 
 TOTAL PAYMENTS 
 
 29.4 
 2.4 
 
 50.9 
 
 4.9 
 
 SS.8 
 
 4.1 
 12.1 
 
 23.3 
 
 39.5 
 
 0.0 
 4.1 
 
 $46.18 
 
 71.20 
 5. 
 
 $123.18 
 
 - 12.00 
 
 $135.18 
 
 10.00 
 27.01 
 
 56.45 
 
 100.0 $242.29 
 
 $93.46 
 
 1.34 
 12.33 
 
 $4.10 
 
 6.33 
 .51 
 
 $10.94 
 
 • 1.06 
 
 $12.00 
 
 5.02 
 
 $8.30 
 
 .12 
 1.08 
 
 $21.60 
 
 Net cost of city government to taxpayers (Receipts, I, A (a) ) . 
 
 Ratio of maintenance and interest to revenue 
 
 Ratio of receipts to payments for public service enterprises. . 
 
 29.3 
 
 63.6 
 
 133.9 
 
 $108.90 
 
 $9.68 
 
MINNESOTA TAX COMMISSION 
 
 329 
 
 LE O — Continued 
 
 PER CENT OF TOTAL, BY TRUE VALUATION AND BY POPULATION 
 1911, OR DATE NEAREST THERETO. 
 Above 2,600 and below 5,000 population in 1910 
 
 Hastings (city) 
 
 ; 
 Anoka (city) 
 
 Thief River Falls (city) 
 
 
 Elu icitlj) 
 
 ♦ 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 
 $10,000 
 
 TrueVal- 
 
 uation 
 
 Per 
 Capita 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 $10,000 
 True Val- 
 uation 
 
 Per 
 Capita 
 
 Per 
 Cent 
 of ■ 
 
 Total 
 
 Per 
 
 $10,000 Per 
 TrueVal- Capita 
 uation 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 $10,000 Per 
 TrueVal- Capita 
 uation 
 
 .57.8 
 5.7 
 
 $195.65 
 19.37 
 
 $13.43 
 1.33 
 
 37.7 
 6.9 
 
 $143.62 
 26 37 
 
 $9.14 
 1.67 
 
 32,9 
 
 7,7 
 
 $148.86 
 34.17 
 
 $10.00 
 2,34 
 
 50.1 
 5.7 
 
 $120,18 
 13.69 
 
 $10.33 
 1.87 
 
 63.5 
 
 1..3 
 
 $215.02 
 
 4.25 
 
 44.13 
 
 1.89 
 
 $14.76 
 
 .29 
 
 3.03 
 
 .13 
 
 44.6 
 
 0.4 
 
 18,8 
 
 0,5 
 
 $169.99 
 
 1,85 
 
 71.34 
 
 2.10 
 
 $10.81 
 
 .12 
 
 4.54 
 
 .14 
 
 40.6 
 
 $183.03; $12.34 
 
 S5.8 
 
 $133.87 $18.20 
 
 13.0 
 0.7 
 
 20.5 
 0,5 
 
 93.25i 6,30 
 2,56l .IS 
 
 17.4 
 0.5 
 
 41,84, 5.68 
 1,25 .17 
 
 15.0 
 78.5 
 
 16.7 
 4.8 
 
 $60.27 
 265.29 
 
 56.48 
 16.53 
 
 $3.45 
 18.21 
 
 3.88 
 1.33 
 
 19.7 
 64.3 
 
 34.2 
 1.5 
 
 $75.29 
 245.28 
 
 1.30.07 
 5.52 
 
 $4.80 
 15.61 
 
 8,24 
 ,3Ci 
 
 21.0 
 61.6 
 
 3.s,0 
 0,4 
 
 $95.81 1 $6.48 
 278.84 18.82 
 
 171,00 11,52 
 1,82! ,12 
 
 17.9 
 73.7 
 
 26.3 
 
 $43.09 $6.85 
 17696 24.06 
 
 63.00 8.56 
 
 
 
 
 21.5 
 
 $73.01 
 
 $5.21 
 
 35.7 
 
 $136.59 
 
 $8.60 
 
 38.4 
 
 $172.82j $11.64 
 
 26.3 
 
 $63.00: 8.66 
 
 100.0 
 
 $338.30 
 
 $23.42 
 
 100.0 
 
 $380.87 
 
 $24.21 
 
 100.0 
 
 $451.66 $30.46 
 
 100.0 
 
 $239.96 $32.61 
 
 25.8 
 19.8 
 
 $80.06 
 61.03 
 
 $5.49 
 4.23 
 
 13.1 
 
 23.5 
 
 1.6 
 
 18,0 
 
 $51.47 
 
 92,73 
 
 6,44 
 
 71.00 
 
 $3.27 
 5.90 
 
 22.4 
 
 21.8 
 
 0,4 
 
 35.0 
 
 $86,89 
 
 85.10 
 
 1.70 
 
 136,12 
 
 $5,86 
 
 5.73 
 
 ,12 
 
 9.18 
 
 15,5 
 
 38,8 
 0,2 
 17.6 
 
 $36.30' $4.93 
 
 90,30: 12,25 
 .43 .06 
 
 22.0 
 
 68.40 
 
 4.70 
 
 40,04: 5.56 
 
 67.6 
 
 9.2 
 
 $210.09 
 
 28.50 
 
 $14.42 
 
 1,90 
 
 56.2 
 
 7,5 
 
 $221.65 
 
 29.50 
 
 $14.13 
 
 1.87 
 
 79.6 
 
 4,6 
 
 $309.81 
 
 18.00 
 
 $20.89 
 
 1,21 
 
 72.1 
 
 1.0 
 
 $167,971 $22.80 
 
 2,20 .30 
 
 76.8 
 
 $238.59 
 
 $16.38 
 
 63.7 
 
 $251.16 
 
 $16.00 
 
 84.2 
 
 $327.81 
 
 $22.10 
 
 73.1 
 
 18.7 
 
 $170.17; $23.10 
 
 43.61 5.93 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 11.8 
 
 36.-32 
 
 2.50 
 
 
 
 
 11.6 
 
 45,08 
 
 3,04 
 
 8,2 
 
 19.19 2.60 
 
 
 
 
 
 
 11.8 
 
 $36.32 
 
 12.40 
 22,93 
 
 $2.60 
 
 .85 
 1.58 
 
 
 
 
 11.6 
 
 3,6 
 0,6 
 
 $46.08 
 
 13,96 
 1.S3 
 
 $3.04 
 
 .94 
 
 .12 
 
 26.9 
 
 $62.80 $8.53 
 
 4 
 
 34,9 
 2,4 
 
 137.54 
 
 5,52 
 
 8,74 
 ,35 
 
 
 
 
 
 
 
 
 100.0 
 
 $310.24 
 
 $21.81 
 
 100.0 
 
 $394.21 
 
 $25.09 
 
 100.0 
 
 388.68 
 
 $26.20 
 
 100.0 
 
 $232.97 $31.63 
 
 57.8 
 89.9 
 42.1 
 
 $195.65 
 
 $13.43 
 
 37,7 
 102,4 
 100.5 
 
 $143,62 
 
 $9,14 
 
 32.9 
 
 117.6 
 
 61.5 
 
 $148.86 
 
 $10.00 
 
 50.1 
 96.2 
 09.0 
 
 $120,181 $16.33 
 i 
 
 •Mil 
 
330 
 
 THIRD BIENNIAL REPORT 
 
 ANALYSIS TAB 
 
 RECEIPTS BY SOURCES AND PAYMENTS BY PURPOSES MEASURED BY 
 
 FISCAL YEAR ENDING DECEMBER 31, 
 CLASS 3 CITIES AND VILLAGES- 
 
 ITEMS 
 
 Northfield (city) 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 $10,000 
 True Val- 
 uation 
 
 Per 
 Capita 
 
 RECEIPTS: 
 
 I Revenue receipts, as follows : 
 A General revenues — 
 
 (a) from local sources 
 
 (b) from state and county grants. 
 
 Total general revenues 
 
 B Commercial revenues — 
 
 (a) from special assessments 
 
 (b) from public service enterprises. . . 
 
 (c) from other earnings and interest. 
 
 Total commercial revenues. 
 
 Total revenue receipts 
 
 II Non-revenue receipts, as follows: 
 
 (a) from debt incurred during year. . 
 
 (b) from other sources 
 
 Total non-revenue receipts. 
 TOTAL RECEIPTS 
 
 24.5 
 3.9 
 
 $102.80 
 16.39 
 
 $12.54 
 2.00 
 
 0.1 
 3.4 
 0.1 
 
 $119.19 
 
 3.45 
 
 16.00 
 
 2.69 
 
 $11.64 
 
 .42 
 
 1.74 
 
 .31 
 
 3.6 
 32.0 
 
 66.0 
 2.0 
 
 $31.14 
 140.33 
 
 277.06 
 3.15 
 
 $2.47 
 17.01 
 
 33.79 
 .39 
 
 $280.21 
 
 $34.18 
 
 $420.54 
 
 $51.19 
 
 PAYMENTS: 
 
 I Maintenance charges, as follows: 
 
 (a) for departmental operations.. 
 
 (b) for educational institutions — 
 
 (1) public schools 
 
 (2) library, etc 
 
 (c) for public service enterprises. 
 
 Total for maintenance. . 
 
 II Interest paid on debt 
 
 Total for maintenance and interest. 
 
 Ill Outlays for permanent improvements, as follows: 
 
 (a) for departmental operations 
 
 (b) for educational institutions — 
 
 (1) public schools 
 
 (2) library, etc 
 
 (c) for public service enterprises 
 
 Total for permanent improvements. 
 
 IV Paid on principal of debt 
 
 V Other payments 
 
 TOTAL PAYMENTS 
 
 9.01 
 
 15.6 
 1.6 
 5.0 
 
 $37.03 
 
 63.83 
 
 6.72 
 
 20.32 
 
 $4.52 
 
 7.79 
 
 .82 
 
 2.48 
 
 31.3 
 
 2.1 
 
 $127.90 
 
 8.94 
 
 $15.61 
 
 1.09 
 
 $136.84 
 
 $16.70 
 
 198.35 
 
 24.20 
 
 48.4 
 
 17.5 
 0.7 
 
 $198.35 
 
 71.82 
 2.51 
 
 $24.20 
 
 8.76 
 .31 
 
 100.0 
 
 $409.62 
 
 $49.97 
 
 Net cost of city government to taxpayers (Receipts, I, A (a) ) . 
 
 Ratio of maintenance and interest to revenue ■. 
 
 Ratio of receipts to payments for public service enterprises. . 
 
 24.5 
 97.6 
 73 
 
 $102.80 
 
 $12.64 
 
MINNESOTA TAX COMMISSION 
 
 331 
 
 LE O— Continued 
 
 PER CENT OF TOTAL BY TBUE VALUATION AND BY POPULATION 
 1911, OR DATE NEAREST THERETO 
 Above 2,500 and below 5,000 population in 1910 
 
 
 Lake City 
 
 
 Montevideo (city) 
 
 w 
 
 aseca (city) 
 
 West Minneapolis 
 (village) 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 
 $10,000 
 
 TrueVal- 
 
 uation 
 
 Per 
 Capita 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 
 $10,000 
 
 TrueVal- 
 
 uation 
 
 Pey 
 Capita 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 
 $10,000 
 
 TrueVal- 
 
 uation 
 
 Per 
 Capita 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 
 $10,000 
 
 TrueVal- 
 
 uation 
 
 Per 
 Capita 
 
 43.7 
 6.8 
 
 $110.35 
 17.24 
 
 $10.26 
 1.61 
 
 62.6 
 8.9 
 
 $122.20 
 17.33 
 
 $11.61 
 1.63 
 
 45.5 
 8.2 
 
 $129.33 
 23.33 
 
 $0.29 
 1.68 
 
 45.9 
 8.5 
 
 $111.68 
 20.67 
 
 $0.28 
 1.72 
 
 50.5 
 
 1.3 
 
 $127.69 
 
 3.26 
 
 76.16 
 
 4.33 
 
 $11.87 
 
 .31 
 
 7.08 
 
 .40 
 
 71.4 
 
 6.4 
 6.3 
 4.6 
 
 $139.53 
 
 12.50 
 
 12.30 
 
 8.93 
 
 $13.14 
 
 1.18 
 1.16 
 
 .84 
 
 63.7 
 
 21.4 
 
 23.5 
 
 0.4 
 
 $162.66 $10.97 
 
 60.93 4.38 
 
 66.75: 4.80 
 
 1.00 .08 
 
 54.4 
 
 $132.35 
 
 $11.00 
 
 30.2 
 1.7 
 
 10,8 
 0.6 
 
 26.25 
 1.25 
 
 2.20 
 .11 
 
 33.2 
 83.7 
 
 13.8 
 2.5 
 
 $83.75 
 211.34 
 
 34.89 
 6.29 
 
 $7.79 
 19.66 
 
 3.25 
 .58 
 
 17.2 
 88.6 
 
 7.8 
 3.6 
 
 $33.73 $3.18 
 
 173.26| 16.32 
 
 ! 
 
 15.38i 1.45 
 7.03 .66 
 
 46.3 
 99.0 
 
 0.4 
 0.6 
 
 $128.68 $9.26 
 281.341 20.23 
 
 1,30! .09 
 1.51 .11 
 
 11.3 
 66.7 
 
 32,6 
 
 1,7 
 
 $27.50 
 159.85 
 
 79.35 
 4.23 
 
 $2.31 
 13.31 
 
 6.60 
 .35 
 
 16.3 
 
 $41.18 
 
 $3.83 
 
 11.4 
 
 $22.41 $2.11 
 
 1.0 
 
 $2.81 $.20 
 
 34.3 
 
 $83.58 
 
 $6.95 
 
 100.0 
 
 $262.52 
 
 $23.49 
 
 100.0 
 
 $195.67 $18.43 
 
 100.0 
 
 $284.16 $20;43 
 
 100.0 
 
 $243.43 
 
 $20.26 
 
 19.6 
 
 23.7 
 0.7 
 
 $49.47 
 
 59.57 
 
 1.85 
 
 63.41 
 
 $4.60 
 
 5.54 
 
 .17 
 
 5.90 
 
 27.6 
 
 28.4 
 2.1 
 6.9 
 
 $55,79' $5.26 
 
 57.28! 6.35 
 
 4.22 .40 
 
 13.89' 1.31 
 
 27.3 
 
 30.8 
 
 
 $72.20 
 81.40 
 
 $5.20 
 5.85 
 
 20,2 
 36,8 
 
 $44.60 
 
 78.54 
 .03 
 
 $3.71 
 6.63 
 
 25.1 
 
 26.1 
 
 69.20 
 
 4.97 
 
 
 
 
 
 
 
 69.1 
 
 6.3 
 
 $174.30 
 
 13.25 
 
 $16.21 
 
 1.23 
 
 66.0 
 
 6.1 
 
 $131,181 $12.32 
 
 10.26! .96 
 
 84.2 
 
 5.7 
 
 $222.80 
 
 15.04 
 
 $16.02 
 
 1.08 
 
 66.0 
 
 4.2 
 
 $123.17 
 
 9.21 
 
 $10.24 
 
 .77 
 
 74.4 
 
 1.2 
 
 $187.55 
 
 2.97 
 
 $17.44 
 
 .28 
 
 70.1 
 
 1.6 
 
 13.1 
 0.2 
 
 $141.43 $13.28 
 
 3.19 .30 
 
 26.42 2.49 
 
 .43| .04 
 
 89.9 
 
 5.5 
 
 $237.84 
 
 14,60 
 
 $17.10 
 
 1.05 
 
 60.2 
 
 29.1 
 
 $132.38 
 
 63.91 
 
 $11.01 
 
 6,31 
 
 
 
 
 
 
 
 ,08 
 14.62 
 
 01 
 
 4 1 
 
 10.44 
 
 .97 
 
 
 
 6,7 
 
 1.20 
 
 
 
 
 
 
 
 5.3 
 
 18.5 
 1 8 
 
 $13.41 
 
 46.72 
 4.60 
 
 $1.25 
 
 4.35 
 .43 
 
 14.9 
 
 3.2 
 
 11.8 
 
 $30.04 $2.83 
 
 6.42 .61 
 23.38j 2.20 
 
 6.6 
 
 4.6 
 
 $14.60 $1.06 
 
 11,96 .86 
 
 36.8 
 
 3,5 
 0,5 
 
 $78.61 
 
 7.62 
 1.22 
 
 $6.62 
 
 .64 
 .10 
 
 
 
 
 
 100.0 
 
 $252.28 
 
 $23.47 
 
 100.0 
 
 $201.27; $18.92 
 
 100.0 
 
 $264.40 1 $19.01 
 
 100.0 
 
 $219.73 
 
 $18.27 
 
 43.7 
 
 88.7 
 
 103.1 
 
 $110.35 
 
 $10.26 
 
 62.5 
 81.0 
 88.6 
 
 $122.20 
 
 $11.51 
 
 45.5 
 84.5 
 96.5 
 
 $129,33 
 
 .$9.29 
 
 45,9 
 
 82.8 
 
 180.8 
 
 $111.68 
 
 $9,28 
 
332 
 
 THIRD BIENNIAL, REPORT 
 
 ANALYSIS TAB 
 
 RECEIPTS BY SOURCES AND PAYMENTS BY PURPOSES MEASURED BY 
 
 FISCAL YEAR ENDING DECEMBER 31, 
 CLASS 3 CITIES AND VILLAGES — 
 
 ITEMS 
 
 Alexandria (city) 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per i 
 $10,000 I Per 
 TrueVal-l Capita 
 uation i 
 
 RECEIPTS: 
 
 I Revenue receipts, as follows: 
 A General revenues — 
 
 (a) from local sources 
 
 (b) from state and county grants. 
 
 Total general revenues 
 
 B Commercial revenues — 
 
 (a) from special assessments 
 
 (b) from public service enterprises. . . 
 
 (c) from other earnings and interest. 
 
 Total commercial revenues 
 
 Total revenues receipts. 
 
 II Non-revenue receipts, as follows: 
 
 (a) from debt incurred during year.. 
 
 (b) from other sources 
 
 Total non-revenue receipts. 
 TOTAL RECEIPTS 
 
 36.0 
 8.0 
 
 21.7 
 0.5 
 
 1 
 
 8129.771 $11.98 
 28.82 2.66 
 
 $158.89 $14.61 
 
 78.38 
 1.53 
 
 22.2; 
 66.21 
 
 $79.91 
 238.50 
 
 7.24 
 .16 
 
 $7.40 
 22.04 
 
 33.1; 119.64 11.04 
 0.7! 2.84| .26 
 
 33.S 
 
 $122.48 $11.30 
 
 $360.98 $33.34 
 
 PAYMENTS: 
 
 I Maintenance charges, as follows: 
 
 (a) for departmental operations. . 
 
 (b) for educational institutions — 
 
 (1) public schools 
 
 (2) library, etc 
 
 (c) for public service enterprises. 
 
 Total for maintenance 
 
 II Interest paid on debt 
 
 Total for maintenance and interest 
 
 III Outlays for permanent improvements, as follows: 
 
 (a) for departmental operations 
 
 (b) for educational institutions — 
 
 { 1 ) public schools 
 
 (2) library, etc 
 
 (c) for public service enterprises 
 
 Total for permanent improvements. 
 
 IV Paid on principal of debt 
 
 V Other payments 
 
 TOTAL PAYMENTS 
 
 Net cost of city government to taxpayers {Receipts, I, A (a)) . 
 
 Ratio of maintenance and interest to revenue 
 
 Ratio of receipts to payments for public service enterprises. . 
 
 13.5] $48.00 
 22.GJ 80.58 
 
 $4.44 
 7.44 
 
 ).07 
 
 54.6 $194.30 $17.95 
 
 7.7 27.32; 2,52 
 
 62.3 $221.62 $20.47 
 
 1.0 
 
 10.7 
 
 26.3 
 0.7 
 
 32.00 
 
 $37.92 
 
 93.77 
 2.83 
 
 100.0 $366.14 
 
 30.0, $129.77 
 
 92.9 
 
 80.2 
 
 2.9S 
 
 $3.50 
 
 8.65 
 .26 
 
 $32.88 
 
 $11.98 
 
MINNESOTA TAX COMMISSION 
 
 333 
 
 LE O — ^Continued 
 
 PER CENT OF TOTAL, BY TRUE VALUATION AND BY POPULATION 
 
 1911, OR DATE NEAREST THERETO 
 
 Above 2,600 and below 6,000 population in 1910 
 
 Fairmont (city) 
 
 Detroit (city) 
 
 Richfield (village) 
 
 West St. Paul (city) 
 
 Per 
 
 Cent 
 
 of 
 Total 
 
 Per 
 
 $10,000 
 
 TrueVal- 
 
 uation 
 
 Per 
 Capita 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 $10,000 1 Per 
 True Val- Capita 
 uation 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 $10,000 
 True Val- 
 uation 
 
 Pel- 
 Capita 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 
 $10,000 
 
 TrueVal- 
 
 uation 
 
 Per 
 Capita 
 
 32.7 
 6.7 
 
 $116.33 
 23.83 
 
 $11.61 
 2.38 
 
 47.3 
 
 7.2: 
 
 $132.44 $11.32 
 20.10 1.63 
 
 79.3 
 20,5 
 
 $25,88 
 6,69 
 
 $2,84 
 .74 
 
 75,1 
 8,1 
 
 $125,91 
 13.49 
 
 $5.99 
 .64 
 
 39.4 
 
 $140.16 
 
 $13.99 
 
 64.6 $1S2.64| $12.95 
 
 5,5, 15.40 1.32 
 24. 4| 68.20| 5,82 
 14,2 39,9Si 3,41 
 
 99.8 
 
 $32.67 
 
 $3.58 
 
 83.2 
 
 9,9 
 
 $139.40 
 
 16.52 
 
 $6.63 
 
 .79 
 
 31 2 
 
 110,87 
 20.34 
 
 11.07 
 2,03 
 
 :::;;: :;::::; 
 
 
 
 5.7 
 
 0.2 
 
 .05 
 
 .01 
 
 1.6 
 
 2,70 
 
 ■ .13 
 
 36.9 
 76.3 
 
 22 8 
 
 $131.21 
 271.37 
 
 81,67 
 2,92 
 
 $13.10 
 27.09 
 
 8.16 
 .29 
 
 44.1, $123,58 $10.56 
 98.6; 276.12 23.50 
 
 1,4| 3,95 ,34 
 
 0.2 
 100.0 
 
 $.05 
 32.62 
 
 $.01 
 3.59 
 
 11.5 
 94.7 
 
 4.6 
 0,7 
 
 $19.22 
 158.62 
 
 7,68 
 1,32 
 
 $.92 
 7.55 
 
 ,37 
 
 '^ 
 
 
 
 .07 
 
 
 
 
 
 
 
 $84.69 
 
 $8.44 
 
 1.4 $3.96| $.34 
 
 
 
 5.3 
 
 $9.00 
 
 $.44 
 
 
 
 
 
 100.0 
 
 $3SS.96 
 
 $3S.6a 
 
 100.0, $280,071 $23.84 
 
 100.0 
 
 $32.62 
 
 $3.59 
 
 100.0 
 
 $167.62 
 
 $7.99 
 
 14.1 
 
 17.1 
 
 0,9 
 
 24.4 
 
 $56.43 
 
 68,36 
 
 3.50 
 
 97.83 
 
 $5.6.3 
 
 6,8: 
 
 .3£ 
 
 9.76 
 
 28, 7| $81,12 
 28,3 79,88 
 
 $6.94 
 
 6.83 
 
 ,10 
 
 7.95 
 
 30.5 
 
 57.0 
 0,3 
 
 $8.23 
 
 15,33 
 .10 
 
 $,90 
 
 1,68 
 ,01 
 
 33.8 
 44,4 
 
 $66,55 
 87,60 
 
 $3,17 
 4,16 
 
 32,9 
 
 93.03 
 
 
 
 
 
 
 
 
 
 
 56.6 
 
 3.0 
 
 $226.11 
 
 12,06 
 
 $22.56 
 
 1.21 
 
 90.3 
 
 7,4 
 
 $265.22 
 
 20,81 
 
 $21.82 
 
 1.78 
 
 87.8 
 
 0,1 
 
 $23.66 
 
 ,01 
 
 $2.69 
 
 78.2 $164.05 
 
 1 
 
 2,2 4,30 
 
 $7.33 
 
 .21 
 
 59.5 
 
 $238.17 
 
 $23.77 
 
 97.7 $276.03 
 
 $23.60 
 
 87.9 
 
 $23.67 
 
 $2.69 
 
 80.4 $158.35 
 
 19.5 38.40 
 
 $7.54 
 
 1,82 
 
 
 
 0,1 .25 
 
 .02 
 
 1.4 
 
 ,39 .06 
 
 
 
 
 
 
 32.2 
 
 128,97 
 
 12.87 
 
 
 
 
 
 
 1 
 
 
 
 
 
 32.2 
 
 7.e 
 
 7 
 
 $128.97 
 
 30,97 
 
 2.44 
 
 $12.87 
 
 3.09 
 
 2 = 
 
 0.1 
 
 2,2 
 
 $.26 
 
 6.18 
 
 $.02 
 
 .52 
 
 1.4 
 
 10,7 
 
 $.39 1 $.06 
 
 2,90 ,32 
 
 1 
 
 19.6 
 
 $38.40 
 
 $1.82 
 
 0.1| .46 
 
 ,02 
 
 
 
 
 
 
 
 
 lOO.O 
 
 $400.56 
 
 $39.98 
 
 100.0 
 
 $282.46 
 
 $24.14 
 
 lOO.O 
 
 $26.96 $2.96 
 
 lOO.O 
 
 ; $197.21 
 
 $9.38 
 
 32.- 
 
 87. S 
 48.C 
 
 '■ $116,33 
 
 $11.61 
 
 47,3 
 
 100.0 
 
 73.3 
 
 $133.44 
 1 
 
 $11. 3S 
 
 79, S 
 72. £ 
 
 .?25,88' $2,8-1 
 
 75,1 
 99, f 
 
 i $125,91 
 
 $5,99 
 
334 
 
 THIRD BIENNIAL REPORT 
 
 ANALYSIS TAB 
 
 RECEIPTS BY SOURCES AND PAYMENTS BY PURPOSES, MEASURED BY 
 
 FISCAL YEAR ENDING- DECEMBER 31, 
 CLASS 3 CITIES AND VILLAGES- 
 
 ITEMS 
 
 Wabasha (city) 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 
 $10,000 
 
 TrueVal- 
 
 uation 
 
 Per 
 Capita 
 
 RECEIPTS: 
 
 I Revenue receipts, as follows: 
 A General revenues — , 
 
 fa) from local sources 
 
 (b) from state and county grants. 
 
 Total general revenues 
 
 B Commercial revenues — 
 
 (a) from special assessments 
 
 (b) from public service enterprises. . . 
 
 (c) from other earnings and interest. 
 
 Total commercial revenues. 
 Total revenue receipts .... 
 
 II Non-revenue receipts, as follows: 
 
 fa) from debt incurred during year. . 
 
 fb) from other sources 
 
 Total non-revenue receipts . 
 TOTAL RECEIPTS 
 
 79.2 
 14.8 
 
 S143.85 
 26.80 
 
 $8.74 
 1.63 
 
 91.0 
 
 0.1 
 
 $170.65 
 
 .17 
 
 $10.37 
 
 .01 
 
 0.4 
 
 o.s 
 
 94.6 
 
 .05 
 
 $.89 
 171.64 
 
 $.06 
 $10.43 
 
 5. .5 
 
 10.22 
 
 .62 
 
 $10.22 
 
 $.62 
 
 $181.76 
 
 $11.05 
 
 PAYMENTS: 
 
 I Maintenance charges, as follows : 
 
 fa) for departmental operations.. . 
 (b) for educational institutions — 
 
 fl) public schools 
 
 (2) library, etc 
 
 fc) for public service enterprises . . 
 
 Total for maintenance. 
 
 II Interest paid on debt 
 
 Total for maintenance and interest 
 
 in Outlays for permanent improvements, as follows: 
 
 fa) for departmental operations 
 
 (b) for educational institutions — 
 
 fl) public schools 
 
 (2) library, etc 
 
 fc) for public service enterprises 
 
 Total for permanent improvements . 
 
 IV Paid on principal of debt 
 
 V Other payments 
 
 TOTAL PAYMENTS 
 
 23.4 
 
 50.5 
 0.3 
 
 S40.65 
 
 87.60 
 .59 
 
 $2.47 
 
 i.32 
 .03 
 
 74.2 
 
 2.1 
 
 $128.84 
 
 3.70 
 
 $7.82 
 
 .22 
 
 76.3 
 
 0.4 
 
 $132.64 
 
 .70 
 
 $8.04 
 
 .04 
 
 0.4 
 
 16.3 
 7.0 
 
 100.0 
 
 $.70 
 
 28.23 
 12.25 
 
 $.01 
 
 1.71 
 .74 
 
 $173.72 
 
 $10.63 
 
 Netcost of city government to taxpayers (Receipts, I, A (a) ) . 
 
 Ratio of maintenance and interest to revenue 
 
 Ratio of receipts to payments for public service enterprises. . 
 
 79.2 
 77.3 
 
 $143.85 
 
 $8.74 
 
MINNESOTA TAX COMMISSION 
 
 335 
 
 LE O— Continued 
 
 PER CENT OF TOTAL, BY TRUE VALUATION AND BY POPULATION 
 1911, OR DATE NEAREST THERETO 
 Above 2,600 and below 6,000 population in 1910 
 
 Melrose (city) 
 
 Staples (city) 
 
 Luverne (city) 
 
 East Grand Forks (city) 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Par 
 
 $10,000 
 
 TrueVal- 
 
 uation 
 
 Per 
 Capita 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 
 $10,000 
 
 TrueVal- 
 
 uation 
 
 Per 
 Capita 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 
 $10,000 
 
 TrueVal- 
 
 uation 
 
 Per 
 Capita 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 $10,000 
 True Val- 
 uation 
 
 Per 
 Capita 
 
 30.6 
 6.2 
 
 $102.32 
 21.85 
 
 $6,21 
 1.25 
 
 56.5 
 6,5 
 
 $270.86 
 25.59 
 
 $17.36 
 1.64 
 
 42.8 
 5.3 
 
 $116.57 
 14.40 
 
 $13.97 
 1.73 
 
 58.6 
 4.9 
 
 285.09 
 24.00 
 
 $24.81 
 2.09 
 
 36.8 
 
 'I'e'.i 
 
 0.7 
 
 $124.17 
 
 .06 
 
 57.25 
 
 2.27 
 
 $7.46 
 
 3.26 
 .13 
 
 63.0 
 
 0.1 
 
 31.9 
 
 0.1 
 
 $296.45 
 
 1.32 
 
 164.00 
 
 1.69 
 
 $19.00 
 
 .09 
 
 10.52 
 
 .11 
 
 48.1 
 
 0.1 
 14.3 
 0.9 
 
 $130.97 
 
 .15 
 
 38.90 
 
 2.53 
 
 $15.70 
 
 .02 
 
 4.66 
 
 .30 
 
 63.4 
 
 0.4 
 
 27.0 
 
 0.5 
 
 $309.09 
 
 1.92 
 
 131.70 
 
 2.29 
 
 $26.90 
 
 .17 
 
 11.46 
 
 .20 
 
 16.8 
 63.6 
 
 45.4 
 1.0 
 
 $59.57 
 183.74 
 
 161.41 
 
 3.81 
 
 $3.39 
 10.85 
 
 9.20 
 .21 
 
 32.1 
 95.1 
 
 ' ' ' 4.9 
 
 $167.01 
 463.46 
 
 .40 
 27,23 
 
 $10.72 
 29.72 
 
 .03 
 1.75 
 
 16.3 
 63.4 
 
 35.8 
 0.8 
 
 $41.58 
 172.67 
 
 97,40 
 2.34 
 
 $4.98 
 20.68 
 
 11.67 
 
 .28 
 
 27.9 
 91.3 
 
 5.0 
 3.7 
 
 $135.91 
 446.00 
 
 24.29 
 18.20 
 
 $11.83 
 38.73 
 
 2.12 
 1.59 
 
 46.4 
 
 $165.22 
 
 $9.41 
 
 4.9 
 
 $27.63 
 
 $1.78 
 
 36.6 
 
 $99.74 
 
 $11.96 
 
 8.7 
 
 $42.49 
 
 $3.71 
 
 100.0 
 
 $348.96 
 
 $20.26 
 
 100.0 
 
 $491.09 
 
 $31.60 
 
 100.0 
 
 $272.31 
 
 $32.63 
 
 100.0 
 
 $487.49 
 
 $42.44 
 
 20.2 
 
 21.2 
 
 $72.60 
 76.16 
 
 $4.13 
 4.34 
 
 17,5 
 26,3 
 
 $86.40 
 
 129.44 
 
 .12 
 
 107.30 
 
 $5.50 
 
 8.30 
 
 .01 
 
 6.88 
 
 11.0 
 
 21.4 
 
 1.3 
 
 12.9 
 
 $29.17 
 
 56.62 
 
 3.26 
 
 34.15 
 
 $3.49 
 
 6.78 
 
 .39 
 
 4,09 
 
 18.6 
 
 18.5 
 
 0.1 
 
 14.0 
 
 $112.68 
 
 112.54 
 
 .42 
 
 85.47 
 
 .$9.80 
 
 9.79 
 .04 
 
 17.7 
 
 63.40 
 
 3.61 
 
 21.7 
 
 7.44 
 
 59.1 
 
 6.9 
 
 $212.16 
 
 24.92 
 
 $12.08 
 
 1.42 
 
 66.6 
 
 10.8 
 
 $323.26 
 
 53.23 
 
 $20.69 
 
 3.42 
 
 46.6 
 
 4.5 
 
 $123.20 
 
 11.73 
 
 $14.76 
 
 1.41 
 
 61.1 
 
 4.1 
 
 $311.01 
 
 25.34 
 
 $27.07 
 
 2.21 
 
 66.0 
 
 23 5 
 
 $237.08 
 
 84.31 
 
 $13.60 
 
 4.81 
 
 76.3 
 
 $376.49 
 
 $24.11 
 
 61.1 
 
 3.4 
 
 $134.93 
 
 8.88 
 
 $16.16 
 
 1.06 
 
 55.2 
 
 10.2 
 11.0 
 
 $336.36 
 
 62.07 
 67.10 
 
 $29.28 
 
 5.40 
 
 
 
 
 
 5.84 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 6.5 
 
 32.22 
 
 2.07 
 
 4.8 
 
 12.69 
 
 1.52 
 
 10.9 
 
 66.80 
 
 5.81 
 
 
 
 
 
 23.6 
 
 9.4 
 
 1.1 
 
 $84.31 
 
 33.76 
 4.43 
 
 $4.81 
 
 1.92 
 
 .25 
 
 6.6 
 
 9.4 
 
 7.8 
 
 $32.22 
 
 46.40 
 38.22 
 
 $2.07 
 
 2.98 
 2.45 
 
 8.2 
 
 40.0 
 0.7 
 
 $21.67 
 
 105.86 
 2.34 
 
 $2.58 
 
 12,68 
 .28 
 
 32.1 
 
 11.4 
 1.3 
 
 $196.97 
 
 69.30 
 7.94 
 
 $17.06 
 
 6.03 
 .69 
 
 100.0 
 
 $369.68 
 
 $20.48 
 
 100.0 
 
 $493.33 
 
 $31.61 
 
 100.0 
 
 $264.70 
 
 $31.70 
 
 100.0 
 
 $609.66 
 
 $53.05 
 
 30.8 
 
 129.0 
 
 90.3 
 
 $102.32 
 
 $6.21 
 
 56.5 
 81.2 
 117.6 
 
 $270.86 
 
 $17.36 
 
 42.8 
 78.2 
 83.1 
 
 $116.57 
 
 $13,97 
 
 58.5 
 75.6 
 86.5 
 
 $285.09 
 
 $24.81 
 
336 THIRD BIENNIAL REPORT 
 
 eipalities of class 3, receipts from public service enterprises were 
 sufficient to meet 81 per cent of the payments on their account. 
 
 Valuation, Tax Levies and Rates in Municipalities of Class 3 
 
 Cities and villages having in 1910 between 5000 and 2500 popu- 
 lation showed much greater uniformity in respect to valuations and 
 rates than appeared in those between 20,000 and 5000 population. 
 The explanation is that class 3 includes only one mineral town,* Ely, 
 and in that city the relation between valuation and population is 
 fairly normal. 
 
 The highest ratios of assessed to true valuation were 41.27 per 
 cent in Wabasha, 41.24 per cent in Anoka, 36.24 per cent in Hastings, 
 and 36.18 per cent in Ely; while the lowest were 22.33 per cent in 
 Richfield, 25.09 per cent in East Grand Forks, and 26.19 per cent in 
 Montevideo. The average, 31.26, fairly represents conditions in 
 the class as a whole. 
 
 The largest valuations per capita, on the other hand, were 
 $1742.87 in South St. Paul, $1335.59 in Ely, $1220.01 in Northfield, 
 $1197.90 in Luverne, and $1096.71 in Richfield. All others ran 
 below $1000 of true valuation per capita. 
 
 The tax levy per capita for municipal and school purposes varied 
 from $22.08 in Ely and $17.04 in South St. Paul to $1.82 in Richfield, 
 $4,63 in Melrose and $5.13 in Wabasha, the average of class 3 being 
 $8.84. 
 
 The tax rate for municipal and school purposes, based on true 
 valuation, was 16.71 mills for East Gr-and Forks, 16.54 mills for 
 Ely, 16.04 mills for Staples, 13.53 mills for Two Harbors, and 13.31 
 mills for Waseca ; while at the other end of the scale stood Richfield 
 with a rate of 1.66 mills. West Minneapolis with 6.82 mills, and 
 Moorhead with 7.48 mills. The average for the 24 cities in class 3 
 was 10.11 mills on the true valuation. None of these rates, it should 
 be noted, include county or state rates, nor do they cover special 
 assessments. (See diagram 9, page 319.) 
 
 Outstanding Debt in Municipalities of Class 3 
 
 The per cent of net debt to true valuation ranged from 9.4 in 
 Staples, 7.5 in Thief River Falls, and 5.9 in East Grand Forks to 
 nothing in Richfield, 0.4 in Wabasha, 0.9 in Ely, 1.5 in Moorhead 
 and 1.7 in Montevideo. The average debt for all purposes in the 
 24 cities of class 3 was 3.3 per cent of the true valuation. (See dia- 
 gram 10, page 321.) 
 
 *iSee footnote page 310 
 
MINNESOTA TAX COMMISSION 337 
 
 Measured by population, the net outstanding debt in 1911 
 amounted to $60.05 in South Paul, $53.57 in Staples, $50.88 in 
 Thief River Falls, and $51.42 in East Grand Forks. The lowest per 
 capita debts, aside from Richfield, were $2.28 in Wabasha, $8.38 
 in West St. Paul, and $12.17 in Ely. The average per capita debt 
 for the 24 cities in class 3 was $28.43. 
 
 The conditions of Richfield are of course unusual, since it is 
 virtually a residential section of country adjacent to Minneapolis. 
 Some of the high per capita debts, on the other hand, can be ex- 
 plained by the rapid development of urban conditions. This is 
 notably the case in South St. Paul. There are however, several 
 cases of high debt which do not admit of this explanation. 
 
 Annual Interest in Municipalities of Class 3 
 
 The annual interest charge per capita was $3.23 in South St. Paul, 
 $3.03 in Staples, $2.73 in East Grand Porks, $2.48 in Thief River 
 Falls, and $1.97 in Waseca. On the other hand, interest amounted 
 to only $0.11 per capita in Wabasha, $0.37 in West St. Paul, $0.49 
 in Ely and $0.55 in Moorhead. The average annual interest for 
 all cities between 5000 and 2500 population was $1.30 per capita. 
 
 An even greater variation appears in the per cent of the total 
 tax levy for municipal and school purposes absorbed in the pay- 
 ment of interest. The per cent used in this way was 33.2 in Staples, 
 29.2 in Thief River Palls, 25.9 in Anoka, 22.4 in Two Harbors, 
 21.6 in Detroit, 21.3 in Hastings, and 20.6 in Waseca. The lowest 
 ratios of interest to levy, on the other hand, were 2.2 in Ely and 
 Wabasha, 6.7 in Willmar and West St. Paul, 8.4 in Moorhead and 
 Montevideo. On the average, in the 24 cities of class 3, there was 
 consumed in the payment of interest 14.7 per cent of the tax levy 
 for municipal and school purposes. (See diagram 11, page 323.) 
 
 The variations within class 3 are thus very wide and seem due 
 to different local conditions and municipal histories, rather than to 
 the action of general causes. 
 
 XII— COST OF GOVERNMENT IN CITIES AND VILLAGES OF CLASS 4 
 
 Class 4 comprises 95 cities and villages, each having in 1910 
 between 2500 and 1000 population. Their population, valuations 
 tax levies, tax rate's, and outstanding debt are shown in table IX 
 (pages 466 to 483) ; their receipts, payments and cash on hand, in 
 tables X and XI (pages 494 to 509 and 520 to 535). 
 
 Receipts and payments are analyzed in table P on the basis of 
 per cent of total, true valuation and population. 
 
338 
 
 THIRD BIENNIAL REPORT 
 
 ANALYSIS 
 
 RECEIPTS BY SOURCES AND PAYMENTS BY PURPOSES MEASURED BY 
 
 FISCAL YEAR ENDING DECEMBER 31, 
 CLASS 4 CITIES AND VILLAGES— 
 
 
 Averages 95 Cities 
 Class 4 
 
 Pipestone (city) 
 
 ITEMS 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 $10,000 
 True Val- 
 uation 
 
 Per 
 Capita 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 $10,000 
 True Val- 
 uation 
 
 Per 
 Capita 
 
 RECEIPTS: 
 
 I Revenue receipts, as follows: 
 A General revenues — 
 
 52.5 
 S.9 
 
 $100.11 
 
 iB.au 
 
 $12.72 
 ^.15 
 
 48.9 
 4,7 
 
 $171.52 
 16.53 
 
 $15.78 
 
 (b) from state and county grants.. 
 
 1.62 
 
 Total general revenues 
 
 B Commercial revenues — 
 
 (a) from special assessments. ..... 
 
 (b) from public service enterprises. 
 
 (c) from other earnings and int . . . 
 
 61.4 
 
 1.3 
 
 15.3 
 
 1.1 
 
 $117.01 
 
 $2.37 
 
 29.16 
 
 2.11 
 
 $14.87 
 
 $0.30 
 
 3.71 
 
 .26 
 
 63.6 
 
 $188.05 
 
 $17.30 
 
 8.6 
 0.5 
 
 $30.00 
 1.73 
 
 $2.76 
 .16 
 
 Total commercial revenues . . . 
 
 Total revenue receipts 
 
 II Non-revenue receipts, as follows: 
 
 (a) from debt incurred during year. . . . 
 
 17.7 
 79.1 
 
 17.5 
 3.4 
 
 $33.64 
 160.65 
 
 $33.45 
 6.47 
 
 $4.27 
 19.14 
 
 $4,24 
 .82 
 
 9.1 
 62.7 
 
 24.7 
 12.6 
 
 $31.73 
 219.78 
 
 $86.55 
 44.43 
 
 $2.92 
 20.22 
 
 $7.96 
 4.09 
 
 
 
 Total non-revenue receipts . . . 
 
 20.9 
 
 $39.92 
 
 $5.06 
 
 37.3 
 
 $130.98 
 
 $12.06 
 
 TOTAL RECEIPTS 
 
 100.0 
 
 $190.57 
 
 $24.20 
 
 100.0 
 
 $360.76 
 
 $32.27 
 
 
 
 PAYMENTS: 
 
 I Maintenance charges, as follows: 
 
 (a) for departmental operations 
 
 (b) for educational institution.s — 
 
 22.0 
 
 27.5 
 
 .8 
 
 15.4 
 
 $40.95 
 
 51.14 
 
 1.42 
 
 28.73 
 
 $5.20 
 
 6.50 
 
 .18 
 
 3.65 
 
 19.4 
 
 14.9 
 1.3 
 8.1 
 
 $74.02 
 
 56.53 
 
 4.90 
 
 31.39 
 
 $6.81 
 6.20 
 
 (2) library, etc 
 
 (c) for public service enterprises 
 
 .45 
 2.89 
 
 Total for maintenance 
 
 66.7 
 
 4 4 
 
 $122.24 
 
 8.20 
 
 $15.53 
 
 1.04 
 
 43.7 
 
 4.0 
 
 $166.84 
 
 15.10 
 
 $16.36 
 
 1.39 
 
 
 
 
 Total payments for mainte- 
 
 70.1 
 
 5.5 
 
 5.3 
 
 .4 
 
 6.9 
 
 $130.44 
 
 10.27 
 
 9.88 
 
 .73 
 
 12.90 
 
 $16.57 
 
 1.30 
 
 1.26 
 
 .09 
 
 1.64 
 
 47.7 
 
 8.2 
 41.7 
 
 $181.94 
 
 31.27 
 159.08 
 
 $16.74 
 
 III Outlays for permanent improvements, 
 as follows: 
 
 (a) for departmental operations 
 
 (b) for educational institutions — 
 
 2.88 
 14.63 
 
 
 
 (c) for public service enterprises 
 
 
 
 
 
 
 
 Total for permanent improve- 
 ments 
 
 IV Paid on principal of debt 
 
 18.1 
 
 9.6 
 
 2 2 
 
 $33.78 
 
 17.87 
 4.14 
 
 $4.29 
 
 2.27 
 .63 
 
 49.9 
 
 1.1 
 1.3 
 
 $190.35 
 
 4.19 
 4.97 
 
 $17.61 
 
 .38 
 
 V Other payments 
 
 .46 
 
 TOTAL PAYMENTS 
 
 100.0 
 
 $186.23 
 
 $23.66 
 
 100.0 
 
 $381.45 
 
 $36.09 
 
 Net cost of city Eovernment to taxpayers 
 (Receipts, I, A, (a) ) 
 
 52.5 
 86.6 
 
 70.1 
 
 $100.11 
 
 $12.72 
 
 48.9 
 82.8 
 
 95.6 
 
 $171.52 
 
 $15.78 
 
 Ratio of maintenance and interest to revenue. . . 
 Ratio of receipts to payments for public service 
 enterprises 
 
 
 
 
MINNESOTA TAX COMMISSION 
 
 339 
 
 TABLE P 
 
 PER CENT OF TOTAL, BY TRUE VALUATION AND BY POPULATION 
 1911, OR DATE -NEAREST THERETO 
 Above 1 ,000 and below 2,600 population in 1910 
 
 Worthington (city) 
 
 Hutchinson (city) 
 
 Litchfield (village) 
 
 Blue Earth (city) 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 $10,000 
 True Val- 
 uation 
 
 Per 
 Capita 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 
 $10,000 
 
 TrueVal- 
 
 uation 
 
 Per 
 Capita 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 
 $10,000 
 
 TrueVal- 
 
 uation 
 
 Per 
 Capita 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 
 $10,000 
 
 TrueVal- 
 
 uation 
 
 Per 
 Capita 
 
 47.4 
 6.6 
 
 $169.77 
 23.60 
 
 $14.34 
 1.99 
 
 75.1 
 16.3 
 
 $77.99 
 16.91 
 
 $8.67 
 1.88 
 
 45.1 
 7.1 
 
 $116.36 
 18.43 
 
 $11.35 
 1.80 
 
 53.4 
 10.4 
 
 $168.40 
 32.86 
 
 $11.16 
 2.18 
 
 64.0 
 
 0.1 
 
 $193.37 
 
 $0.45 
 
 93.80 
 
 2.57 
 
 $16.33 
 
 $.04 
 
 7.92 
 
 .21 
 
 91.4 
 
 1.5 
 5.9 
 1.2 
 
 $94.90 
 
 $1.54 
 6.13 
 1.28 
 
 $10.66 
 
 $0.17 
 .68 
 .14 
 
 52.2 
 
 $134.79 
 
 $13.16 
 
 63.8 
 
 3.2 
 
 30.6 
 
 2.5 
 
 $201.26 
 
 $10.03 
 
 $13.34 
 
 .un 67 
 
 26.3 
 0.7 
 
 45.5 
 0.4 
 
 $117.40 
 .93 
 
 $11.46 
 .09 
 
 95.83 6.35 
 8.00! .53 
 
 27.1 
 81.1 
 
 18.9 
 
 $96.82 
 290.19 
 
 $67.79 
 
 $8.17 
 24.60 
 
 $5.72 
 
 8.6 
 100.0 
 
 $8.96 
 103.86 
 
 $0.99 
 11.64 
 
 46.9 
 98.1 
 
 $118.33 
 253.12 
 
 $11.64 
 24.69 
 
 36.1 
 100.0 
 
 $113.86 
 315.12 
 
 $7.65 
 20.89 
 
 
 
 
 
 1.9 
 
 $5.04 
 
 $0.49 
 
 ® 
 
 $0 14 .00 
 
 
 
 
 
 
 
 
 18.9 
 
 $67.79 
 
 $6.72 
 
 
 
 
 
 $6.04 
 
 $0.49 
 
 ® 
 
 $0.14 
 
 00 
 
 
 
 
 
 
 
 100.0 
 
 $357.98 
 
 $30.22 
 
 100.0 
 
 $103.86 
 
 $11.64 
 
 100.0 
 
 $258.16 
 
 $26.18 
 
 100.0 
 
 $316.26 
 
 $20.89 
 
 17.2 
 
 27.3 
 
 2.1 
 
 19.7 
 
 $54.72 
 
 86.71 
 
 6.68 
 
 62.71 
 
 $4.62 
 
 7.32 
 
 .56 
 
 5.30 
 
 12.6 
 
 41.3 
 
 .1 
 
 4.0 
 
 $13.71 
 
 44.83 
 
 .16 
 
 4.33 
 
 $1.52 
 
 4.98 
 .02 
 .48 
 
 25,1 
 
 27.7 
 
 2.5 
 
 28.3 
 
 $66.58 
 
 73.39 
 
 6.59 
 
 75.10 
 
 $6.49 
 
 7.16 
 
 .64 
 
 7.32 
 
 18.7 
 
 32.0 
 
 2.8 
 27.2 
 
 ■ 
 
 .$58.96 
 
 100.67 
 
 8.81 
 
 85.80 
 
 $3.91 
 
 6.67 
 
 .58 
 
 5.69 
 
 66.3 
 
 5.5 
 
 $210.82 
 
 17.45 
 
 $17.80 
 
 1.47 
 
 68.0 
 
 4.2 
 
 $163.03 
 
 4.56 
 
 $7.00 
 
 .51 
 
 83.6 
 
 3.3 
 
 $221.66 
 
 8.63 
 
 $21.61 
 
 .84 
 
 80.7 
 
 3.4 
 
 $264.23 
 
 10.76 
 
 $16.84 
 
 .71 
 
 71.8 
 
 1 7 
 
 $228.27 
 
 5.47 
 
 $19.27 
 
 .46 
 
 62.2 
 
 26.1 
 
 $67.69 
 
 28.37 
 
 $7.51 
 
 3.15 
 
 86.9 
 
 $230.29 
 
 $22.45 
 
 84.1 
 
 3.3 
 
 $264.99 
 
 10.32 
 
 $17.56 
 
 .68 
 
 
 0.3 
 
 .73 
 
 .07 
 
 
 
 
 
 
 
 
 
 
 
 11 6 
 
 36.92 
 
 3.12 
 
 
 
 
 9.4 
 
 24.96 
 
 2.43 
 
 2.1 
 
 6.49 
 
 .43 
 
 
 
 
 
 
 13.3 
 
 14 9 
 
 $12.39 
 
 ,47.30 
 
 $3.68 
 
 4.00 
 
 26.1 
 
 $28.37 
 
 $3.15 
 
 9.7 
 
 2.0 
 1.4 
 
 $26.69 
 
 5.26 
 3.78 
 
 $2.50 
 
 .51 
 .38 
 
 5.4 
 
 10.5 
 
 $16.80 
 
 33.10 
 
 $1.11 
 
 2.19 
 
 
 11.7 
 
 12.58 
 
 1.40 
 
 
 
 
 
 
 
 
 100.0 
 
 $317.96 
 
 $26.86 
 
 100.0 
 
 $108.64 
 
 $12.06 
 
 100.0 
 
 $266.02 
 
 $25.84 
 
 100.0 
 
 $314.90 
 
 $20.86 
 
 47.4 
 78.7 
 
 94.2 
 
 $169.77 
 
 $14.34 
 
 75.1 
 65.1 
 
 141.6 
 
 .$77.99 
 
 $8.67 
 
 45.1 
 91.0 
 
 117.3 
 
 $116.36 
 
 $11.35 
 
 53.4 
 84.1 
 
 103.8 
 
 $168.40 
 
 $11.10 
 
 ©Not inserted if less than 1-10 of one per cent. 
 
340 
 
 THIRD BIENNIAL, REPORT 
 
 ANALYSIS TABLE 
 
 RECEIPTS BY SOURCES AND PAYMENTS BY PURPOSES MEASURED' BY 
 
 FISCAL YEAR ENDING DECEMBER 31, 
 CLASS 4 CITIES AND VILLAGES— 
 
 
 Shakopee (city) 
 
 Sleepy Eye (city) 
 
 ITEMS 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 $10,000 
 True Val- 
 uation 
 
 Per 
 
 Capita 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 $10,000 
 True Val- 
 uation 
 
 Per 
 Capita 
 
 RECEIPTS: 
 
 I Revenue receipts, as follows: 
 A General revenues — 
 
 37.4 
 10.2 
 
 il31.03 
 35.67 
 
 $7.64 
 2.08 
 
 54,9 
 
 $124.45 
 
 $10.87 
 
 (b) from state and county grants.. 
 
 9.4| 21.25 
 
 1.86 
 
 Total general revenues 
 
 B Commercial revenues-^ — 
 
 (a) from special assessments 
 
 (b) from public service enterprises. 
 
 (c) from other earnings and int 
 
 47.6 
 
 13,8 
 15.8 
 0.3 
 
 $166.70 
 
 48.22 
 
 55,51 
 
 1,09 
 
 $9.72 
 
 2.81 
 
 3.24 
 
 .06 
 
 64.3' $145.70 
 
 .7' 1.S6 
 
 26.7 60.54 
 
 0,8' 1.68 
 
 $12.73 
 
 .14 
 
 5.29 
 
 .15 
 
 Total commercial revenues. . . 
 Total revenue receipts 
 
 II Non-revenue receipts, as follows: 
 
 (a) from debt incurred during year. . . . 
 
 29.9 
 77.5 
 
 22.1 
 0.4 
 
 $104.82 
 271.62 
 
 77.38 
 1,54 
 
 $6.11 
 15.83 
 
 4.51 
 .09 
 
 28.2 $63.78 
 92.5 209.48 
 
 5.6' 12.63 
 1.91 4.44 
 
 $6.58 
 18.31 
 
 1.09 
 .39 
 
 
 
 Total non-revenue receipts. . . 
 
 22.6 
 
 $78.92 
 
 $4.60 
 
 7.5 $17.07 
 
 $1.48 
 
 TOTAL RECEIPTS 
 
 100.0 
 
 $360.44 $20.43 
 
 100.0 
 
 $226.67 
 
 $19.79 
 
 PAYMENTS: 
 
 I Maintenance charges, as follows: 
 
 (a) for departmental operations 
 
 (b) for educational institutions — 
 
 15.4 
 
 21.9 
 
 0.2 
 
 26,5 
 
 .S-13,04 
 
 61.37 
 
 .48 
 
 74.26 
 
 $2,51 
 
 3,58 
 
 .03 
 
 4.33 
 
 21.7 
 
 33.5 
 
 1.0 
 
 25.5 
 
 $49.48 
 
 76.32 
 
 2.24 
 
 .58.24 
 
 $4.32 
 6 67 
 
 (2) library, etc 
 
 (c) for public service enterprises 
 
 .20 
 5.09 
 
 Total for maintenance 
 
 II Interest paid on debt 
 
 64.0 
 
 4.7 
 
 $179.16 
 
 13.07 
 
 $10.46 
 
 .76 
 
 81.7 
 
 2,1 
 
 $186.28 
 
 4.69 
 
 $16.28 
 
 .41 
 
 Total payments for mainte- 
 nance and interest . . 
 
 68.7 
 
 $192.22 
 
 $11.21 
 
 83.8 
 
 2 2 
 
 $190.97 
 
 5 14 
 
 $16.69 
 
 Ill Outlays for permanent improvements, 
 as follows; 
 
 (b) for educational institutions — 
 
 
 
 
 
 (2) library, etc 
 
 
 
 
 
 
 (c) for public service enterprises 
 
 28.3 
 
 79.19 
 
 4,61 
 
 1.7 
 
 3.91 
 
 .34 
 
 Total for permanent improve- 
 ments 
 
 28.3 
 
 2.1 
 0,9 
 
 $79.19 
 
 5.98 
 2. 75 
 
 $4.61 
 
 .3.5 
 
 .16 
 
 3.9 
 
 10.0 
 2 3 
 
 $9.06 
 
 $0.79 
 
 
 
 5 35 
 
 A7 
 
 
 
 
 TOTAL PAYMENTS 
 
 100.0 
 
 $280.14 
 
 $16.33 
 
 100.0 
 
 . $228.10 
 
 $19.93 
 
 Net cost of r-itv government fo taxpnvcrs 
 {Receipts. I, A, (jl) ) 
 
 37.4 
 70.8 
 
 3fi.2 
 
 J131.03 
 
 $7,64 
 
 54 q! «19J, dr^ 
 
 $10.87 
 
 Ratio of maintenance and interest to revenue. . . 
 
 Ratio of receipts tp payments for public service 
 
 enterprises 
 
 91.2 
 97.4 
 
 
MINNESOTA TAX COMMISSION 
 P — ^Continued 
 
 ^a-i^ ?,^'^S ."i?, ■^OTAL, BY TRUE VALUATION AND BY POPULATION 
 1911, OR DATE NEAREST THERETO 
 Above 1.000^andJ)elow 2,500 population in 1910 
 
 341 
 
 Proctorknott (village) 
 
 Grand 
 
 Rapids (village) 
 
 Glenwood (village) 
 
 Sauk Centre 
 
 city) 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 $10,000 
 True Val- 
 uation 
 
 Per 
 
 Capita 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 
 $10,000 
 
 TrueVal- 
 
 uation 
 
 Per 
 Capita 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 
 $10,000 
 
 TrueVal- 
 
 uation 
 
 Per 
 Capita 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 
 $10,000 
 
 TrueVal- 
 
 uation 
 
 Per 
 Capita 
 
 62.9 
 34.9 
 
 $167.22 
 92.99 
 
 $6.36 
 3.53 
 
 63.9 
 3.4 
 
 $240.48 
 12.96 
 
 $17.16 
 .92 
 
 48,1 
 9.3 
 
 $127 32 
 24.48 
 
 $8,26 
 1,.59, 
 
 39.6 
 6.9 
 
 $139.39 
 24.32 
 
 $12,78 
 2,23 
 
 97.8 
 
 .4 
 
 $260.21 
 
 1.04 
 4.85 
 
 $9.89 
 
 .04 
 .18 
 
 67.3 
 
 23.9 
 0.3 
 
 $253.44 
 
 .16 
 
 90,05 
 
 .94 
 
 $18.08 
 
 .01 
 
 6.42 
 
 .07 
 
 57.4 
 
 3.0 
 8.2 
 0,8 
 
 $151.80 
 
 10,30 
 21.67 
 
 2.14 
 
 $9.86 
 
 .67 
 
 1.41 
 
 .14 
 
 46.6 
 
 $163.71 
 
 $15.01 
 
 1.8 
 
 5,4 
 0,1 
 
 18.85 
 .57 
 
 1.73 
 05 
 
 
 
 
 2.2 
 100.0 
 
 $5.89 
 266.10 
 
 $0.22 
 10.11 
 
 24.2 
 91.5 
 
 0.6 
 7.9 
 
 $91.16 
 344.59 
 
 2.11 
 29.76 
 
 $6.60 
 24.58 
 
 .15 
 2.11 
 
 12.9 
 70.3 
 
 27,3 
 2.4 
 
 $34.11 
 185.91 
 
 72,19 
 6,4.3 
 
 $2.22 
 12.07 
 
 4,67 
 ,42 
 
 6.5 
 52.0 
 
 46.7 
 1.3 
 
 $19.42 
 183.13 
 
 164.. 59 
 4.46 
 
 $1.78 
 16.79 
 
 15 09 
 
 
 
 
 
 
 
 
 
 
 
 
 8.6 
 
 $31.87 
 
 $2.26 
 
 29.7 
 
 $78.62 
 
 $5.09 
 
 48.0 
 
 $169.05 
 
 $15.60 
 
 
 
 
 100.0 
 
 $266.10 
 
 $10.11 
 
 100.0 
 
 $376.46| $26.84 
 
 100.0 
 
 $264.53 
 
 $17.16 
 
 100.0 
 
 $362.18 
 
 $32.29 
 
 45.6 
 
 5.3.7 
 0.7 
 
 $109.30 
 
 128.91 
 1.66 
 
 $4.15 
 
 4.90 
 .06 
 
 17.5 
 
 17.8 
 
 1.7 
 
 34.0 
 
 $56.67 
 
 57.63 
 
 5,39 
 
 110,56 
 
 $4.04 
 
 4.11 
 
 .38 
 
 7.88 
 
 24,0 
 25,8 
 
 .S72,42 
 77, OS 
 
 $4.70 
 5,04 
 
 29 4 
 
 38,9 
 3.1 
 7.7 
 
 $63,43 
 
 83,79 
 
 6.63 
 
 16.72 
 
 $5.82 
 
 7,68 
 ,61 
 
 
 3,3 
 
 9,80 
 
 ,64 
 
 1 53 
 
 
 
 
 
 100.0 
 
 $239.87 
 
 $9.11 
 
 71.0 
 
 4.3 
 
 $230.25i $16.41 
 
 14,13 1,01 
 
 53.1 
 
 3.8 
 
 $159.90 
 
 11,42 
 
 $10.38 
 
 .74 
 
 79.1 
 
 2,5 
 
 $170.57 
 
 5,30 
 
 $15.64 
 
 .48 
 
 
 
 
 100.0 
 
 $239.87 
 
 $9.11 
 
 75.3 
 
 3.5 
 
 3.8 
 
 $244.38 
 
 11.32 
 12.40 
 
 $17.42 
 
 .21 
 
 .88 
 
 56.9 
 
 13,1 
 29.7 
 
 $171.32 
 
 39.44 
 89.48 
 
 $11.12 
 
 2,56 
 6,80 
 
 81.6 
 
 2.3 
 2.5 
 
 $175.87 
 
 5.04 
 5.40 
 
 $16.12 
 
 46 
 
 
 
 
 .50 
 
 
 
 
 
 
 
 
 
 
 
 
 
 1.1 
 
 2A8- .23 
 
 
 
 
 
 
 
 
 
 
 
 
 
 7.3 
 
 17.2 
 0.2 
 
 $23.72 
 
 55.73 
 ,78 
 
 $1.69 
 
 3.97 
 .06 
 
 42.8 
 
 $128.92 
 
 $8.36 
 
 6.9 
 
 7,0 
 
 5 , 5 
 
 $12.92' $1.19 
 
 • 
 
 
 
 15,12 1,39 
 
 
 
 
 0.3 
 
 .82 
 
 .05 
 
 11,84' 1,09 
 
 
 
 
 
 100.0 
 
 $239.87 
 
 $9.11 
 
 100.0 
 
 $324.61 
 
 $23.14 
 
 100.0 
 
 $301.06 
 
 $19.53 
 
 100.0 
 
 $215.75 
 
 $19.79 
 
 62.9 
 90.1 
 
 $167.22 
 
 $6.36 
 
 63.9 
 70-9 
 
 M.S 
 
 $240.48 
 
 $17,16 
 
 4.S,1 
 221.1 
 
 $127.32 
 
 $8,26 
 
 .39, li 
 96.0 
 
 98.2 
 
 $139,39 
 
 $12,78 
 
 *Receipts, but no expenditures. 
 
 ®Not inserted if leas than 1-10 of 1 per cent. 
 
342 
 
 THIRD BIENNIAL REPORT 
 
 ANALYSIS TABLE 
 
 RECEIPTS BY SOURCES AND PAYMENTS BY PURPOSES MEASURED BY 
 
 FISCAL YEAR ENDING DECEMBER 31, 
 CLASS 4 CITIES AND VILLAGES— 
 
 
 Marshall (city) 
 
 St. 
 
 James (city) 
 
 ITEMS 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 $10,000 
 True Val- 
 uation 
 
 Per 
 Capita 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 $10,000 
 True Val- 
 uation 
 
 Per 
 Capita 
 
 RECEIPTS: 
 
 I Revenue receipts, as follows: 
 
 A General revenues — 
 
 43.9 
 5.3 
 
 $136.88 
 16.52 
 
 $15.19 
 1.83 
 
 66.3 
 7.0 
 
 $160.47 
 20.22 
 
 $14 43 
 
 (b) from state and county grants.. 
 
 1.82 
 
 Total general revenues 
 
 B Commercial revenues — 
 
 (a) from special assessments 
 
 49.2 
 
 0.5 
 
 21.0 
 
 0.9 
 
 $163.40 
 
 1.68 
 
 65.38 
 
 2.91 
 
 $17.02 
 
 .19 
 
 7.26 
 
 .32 
 
 62.3 
 
 $180.69 
 
 $16.25 
 
 (b) from public service enterprises. 
 
 (c) from otiier earnings and int . . . 
 
 19.9 
 1.3 
 
 ,-57.69 
 3.67 
 
 5.i9 
 .33 
 
 Total commercial revenues. . . 
 
 Total revenue receipts 
 
 II Non-revenue receipts, as follows: 
 
 (a) from debt incurred during year. . . . 
 
 22.4 
 71.6 
 
 24.2 
 4.2 
 
 J69.97 
 223.37 
 
 75.17 
 13.05 
 
 $7.77 
 24.79 
 
 8.34 
 1.45 
 
 21.2 
 83.5 
 
 $61.36 
 242.05 
 
 $6.52 
 21.77 
 
 
 16.5 
 
 48 17; 4 33 
 
 
 
 Total non-revenue receipts . . . 
 
 28.4 
 
 $88.22 
 
 $9.79 
 
 16.5 
 
 $48.17' $4.33 
 
 TOTAL RECEIPTS 
 
 100.0 
 
 $311.59 
 
 $34.68 
 
 100.0 
 
 $290.22 
 
 $26.10 
 
 
 PAYMENTS: 
 
 I Maintenance charges, as follows: 
 
 (a) for departmental operations 
 
 (b) for educational institutions — 
 
 18.0 
 16.9 
 
 $58.28 
 64.43 
 
 $6.47 
 6.04 
 
 18.0 
 
 31.6 
 
 0.2 
 
 16.1 
 
 $52.72 
 
 92.52 
 
 .60 
 
 44.47 
 
 34.74 
 
 (2) library, etc 
 
 05 
 
 (c) for public service enterprises 
 
 18.7 
 
 60.37 
 
 6.70 
 
 4.00 
 
 Total for maintenance 
 
 II Interest paid on debt 
 
 63.6 
 
 7.1 
 
 $173.08 
 
 22.76 
 
 $19.21 
 
 2.53 
 
 64.9 
 
 7.1 
 
 $190.31 
 
 20.97 
 
 $17.11 
 
 1.89 
 
 Total payments for mainte- 
 nance and interest 
 
 60.7 
 
 11.7 
 0.1 
 
 $196 84 S9.1 7d 
 
 72.0 
 
 $211.28 
 
 $19.00 
 
 Ill Outlays for permanent improvements, 
 as follows: 
 
 (a) tor departmental operations 
 
 37.59 
 .41 
 
 4.17 
 .04 
 
 (b) for educational institutions — 
 
 
 
 
 (2) library, etc 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Total for permanent improve- 
 ments 
 
 11.8 
 
 26.5 
 1.0 
 
 $38.00 
 
 85.43 
 3.. 30 
 
 $4.21 
 
 9.48 
 .37 
 
 
 
 
 IV Paid on principal of debt 
 
 9.3 
 18.7 
 
 27 37! 9 dfi 
 
 V Other payments 
 
 54.00 
 
 4 95 
 
 
 
 TOTAL PAYMENTS 
 
 100.0 
 
 $322.57 
 
 $36.80 
 
 100.0 
 
 $293.64 
 
 $26.41 
 
 
 Net cost of city government to taxpayers 
 (Receipts I, A, (a) ) 
 
 43.9 
 87.7 
 
 108.3 
 
 $136.88 
 
 $15.19 
 
 55.3 
 87.3 
 
 129.7 
 
 $160.47 
 
 $14.43 
 
 Ratio ot maintenance and interest to revenue. . . 
 Ratio of receipts to payments for public service 
 
 
 1 
 
MINNESOTA TAX COMMISSION 
 
 343 
 
 P — Continued 
 
 PER CENT OF TOTAL, BY TRUE VALUATION AND BY POPULATION 
 1911, OR DATE NEAREST THERETO 
 Above 1,000 and below 2,500 population in 1910 
 
 **Nashwauk {village) 
 
 Chaslsa (city) 
 
 Cass 
 
 Lake (village) 
 
 ** Aurora {village) 
 
 Per 
 
 Cent 
 
 of 
 Total 
 
 Per 
 810,000 
 True Val- 
 uation 
 
 Per 
 Capita 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 $10,000 Per 
 True Val-, Capita 
 uation 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 
 $10,000 
 
 TrueVal- 
 
 uation 
 
 Per 
 Capita 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 
 $10,000 
 
 TrueVal- 
 
 uation 
 
 Per 
 Capita 
 
 73.0 
 1.7 
 
 S103.76 
 2.36 
 
 $19.45 
 
 .44 
 
 59.8 
 9.0 
 
 $155.63 $9.92 
 23.34 1.49 
 
 86.9 
 12.4 
 
 $322.89 
 46.25 
 
 $12.19 
 1.75 
 
 61.2 
 1.1 
 
 $63.44 
 1.12 
 
 $17.75 
 .31 
 
 76.7 
 
 $106.12 
 
 $19.89 
 
 68.8 
 
 $178.97 $11.41 
 
 99.3 
 
 $369.14 
 
 $13.94 
 
 62.3 
 
 10.2 
 0.9 
 
 $64.66 
 
 .06 
 
 10.66 
 
 .92 
 
 $18.06 
 
 .02 
 
 6.1 
 
 8.36 
 
 1.57 
 
 22.8 
 0.5 
 
 ,59.21' 3.77 
 1.43 .09 
 
 
 
 
 2 95 
 
 
 0.3 
 
 .99 
 
 .04 
 
 26 
 
 
 
 
 
 6.1 
 82.8 
 
 17 2 
 
 $8.36 
 114.48 
 
 23.85 
 
 $1.57 
 21.46 
 
 4.47 
 
 23.3 
 92.1 
 
 7.7 
 0.2 
 
 $60.64 $3.86 
 239.61 15.27 
 
 19. 90' 1.27 
 .61 .04 
 
 0.3 
 99.6 
 
 $0.^9 
 370.13 
 
 $0.04 
 13.98 
 
 11.1 
 73.4 
 
 15.8 
 10.8 
 
 $11.64 
 76.10 
 
 16. .34 
 11.19 
 
 $3.23 
 21.29 
 
 4.57 
 
 
 0.4 
 
 1.43 
 
 .05 
 
 3.13 
 
 
 
 
 
 17.2 
 
 $23.86 
 
 $4.47 
 
 7.9 
 
 $20.50 $1.31 
 
 0.4 
 
 $1.43 
 
 $0.05 
 
 26.6 
 
 $27.53 
 
 $7.70 
 
 100.0 
 
 $138.33 
 
 $25.93 
 
 100.0 
 
 $260.11 $16.58 
 
 100.0 
 
 $371.66 
 
 $14.03 
 
 100.0 
 
 $103.63 
 
 $28.99 
 
 23.1 
 13.8 
 
 S31.78 
 18.97 
 
 $5.96 
 3.56 
 
 19.8 
 28.3 
 
 $48.13 $3.07 
 68.61! 4.37 
 
 28.3 
 
 41.0 
 
 0.2 
 
 21.7 
 
 SIOG.OO 
 
 153.92 
 
 .,58 
 
 81.53 
 
 $4,00 
 
 5,81 
 
 .02 
 
 3.08 
 
 38,3 
 
 6.9 
 
 16.0 
 
 $33,60 
 
 6.01 
 
 .02 
 
 14.06 
 
 .$9.40 
 1,68 
 
 16.7 
 
 23.00 
 
 4.31 
 
 27.9 
 
 67.71; 4.31 
 
 3,93 
 
 S3. 6 
 
 12.4 
 
 $73.76 
 
 17.03 
 
 $13.83 
 
 3.19 
 
 76.0 
 
 6.2 
 
 $184.45i $11.76 
 
 14.98 .96 
 
 91.2 
 
 8.8 
 
 $342.03 
 
 33.17 
 
 $12.91 
 
 1.25 
 
 61.2 
 
 5.5 
 
 $53.69 
 
 4.81 
 
 $15.01 
 
 1.34 
 
 66.0 
 
 $90.78 
 
 $17.02 
 
 82.2 
 
 3.5 
 
 $199.43 
 
 8.59 
 
 $12.71 
 
 .55 
 
 100.0 
 
 $375.21 
 
 $14.16 
 
 66.7 
 
 $58.50 
 
 $16.36 
 
 10 6 
 
 14.64 
 
 2.74 
 
 
 
 11.4 
 
 10.02 
 
 2.80 
 
 
 
 
 
 
 
 4 3 
 
 6.90 
 
 1.11 
 
 
 
 
 
 1.6 
 
 1.28 
 
 .36 
 
 
 
 
 
 
 
 14.9 
 
 19.1 
 
 $20.54 
 
 26.37 
 .02 
 
 $3.85 
 
 4.94 
 .01 
 
 3.5 
 
 14.0 
 0.3 
 
 $8.59 
 
 33.96 
 .61 
 
 $0.66 
 
 2.16 
 .04 
 
 
 
 12.9 
 
 IS. 8 
 1.6 
 
 $11.30 
 
 16.47 
 1.43 
 
 $3.16 
 
 
 
 4.60 
 
 
 
 .40 
 
 
 
 
 
 100.0 
 
 $137.71 
 
 $26.82 
 
 100.0 
 
 $242.59 
 
 $15.46 
 
 100.0 
 
 $375.21 
 
 $14.16 
 
 100.0 
 
 $87.70 
 
 $24.54 
 
 75.0 
 79.3 
 
 28.9 
 
 $103.76 
 
 $19.45 
 
 59.8 
 83.2 
 
 87.6 
 
 $155.63 
 
 $9.92 
 
 86.9 
 101.4 
 
 0.0 
 
 .$.322.89 
 
 $12.19 
 
 61.2 
 76.9 
 
 68.8 
 
 .$03.44 
 
 $17.75 
 
 •Not inserted if less than 1-10 of one per cent. 
 
344 
 
 THIRD BIENNIAL, REPORT 
 
 ANALYSIS TABLE 
 
 RECEIPTS BY SOURCES AND PAYMENTS BY PURPOSES MEASURED BY 
 
 FISCAL YEAR ENDING DECEMBER 31, 
 CLASS i CITIES AND VILLAGES— 
 
 Jackson (village) 
 
 ITEMS 
 
 RECEIPTS: 
 
 I Revenue receipts, as follows: 
 A General revenues — 
 
 (a) from local sources 
 
 (b) from state and county grants. 
 
 Total general revenues 
 
 Per I Per 
 Cent $10,000 Per 
 
 of iTrueVal-lCapitf 
 Total uation 
 
 47.1 .S141. 881 $12.68 
 9.4 28.21, 2.52 
 
 B Commercial revenues — 
 
 (a) from special assessments 
 
 (b) from public service enterprises. 
 
 (c) from other earnings and int . . . 
 
 Total commercial revenues. . . 
 Total revenue receipts 
 
 66.5i $170.09 $15.20 
 
 3.0 8.99! .80 
 12.31 37. U8' 3.31 
 
 1.1 3.30 .30 
 
 II Non-revenue receipts, as follows: 
 
 (a) from debt incurred during year. 
 
 (b) from other sources 
 
 16.4 
 72.9 
 
 27.0' 
 0.1 
 
 $19.46 $4.41 
 219.66 19.61 
 
 81.42 
 .46 
 
 7.28 
 .04 
 
 Total non-revenue receipts. . 
 TOTAL RECEIPTS 
 
 27.1 $81.88: $7.32 
 
 100.0 $301.43 $26.93 
 
 PAYMENTS: 
 
 I Maintenance charges, as follows: 
 
 (a) for departmental operations 
 
 (b) for educational institutions — 
 
 (1) public schools 
 
 (2) library, etc i 
 
 (c) for public service enterprises I 
 
 Total for maintenance. 
 II Interest paid on debt 
 
 21.81 
 
 65.68' S5.87 
 
 28. 6r 85.99 7.68 
 • i .lOi .01 
 
 14.6! 43.82 3.91 
 
 66.0: $196.69 
 
 0.8! 2.40 
 
 $17.47 
 
 .22 
 
 Total payments for mainte- 
 nance and interest 
 
 66.8! $197.99| $17.69 
 
 III Outlays for permanent improvements, 
 as follows: 
 
 (a) for departmental operations 
 
 (b) for educational institutions — 
 
 (1) public schools 
 
 (2) library, etc 
 
 (c) for public service enterprises 
 
 38.89 3.47 
 
 Total for permanent improve- 
 ments 
 
 IV Paid on principal of debt. 
 
 V Other payments 
 
 TOTAL PAYMENTS 
 
 12.9; $38.8£«1 $3.47 
 
 21.1 03.43 5.67 
 
 0.2' .46 .04 
 
 100.0 $300.77 $26.87 
 
 Net cost of city government to taxpayers, j 
 
 (Receipts, I, A, (a) ) I 47. li S141.88| $12.68 
 
 Ratio of maintenance and interest to revenue. . . 90.2 
 Ratio of receipts to payments for public service ; 
 
 enterprises 84.0 , 
 
 Tracy (city) 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 $10,000 
 True Val- 
 uation 
 
 44.8' $115.51 
 5.7i 14.59 
 
 60. el $130.10 
 
 0.1 
 
 27.4 
 
 3.4 
 
 .20 
 
 70.75 
 
 8.75 
 
 30.9 $79.70 
 81.4 209.80 
 
 11.5 29.62 
 
 7.1 18.51 
 
 18.6 $48.13 
 
 100.0 $267.93 
 
 14.3 
 20.5 
 25.8 
 
 42.29 
 
 60.68 
 
 .15 
 
 76.28 
 
 60.61 $179.40 
 
 3.7' 10.81 
 
 64.31 $190.21 
 
 4.2! 12.43 
 
 33.9 
 
 87.49 
 
 $99.92 
 
 1.8 5.31 
 
 44.8 
 90.7 
 
 $296.44 
 
 $115.51 
 
 Per 
 Capita 
 
 $11.59 
 1.46 
 
 $13.06 
 
 .02 
 7.10 
 
 $8.00 
 21.06 
 
 2.97 
 1.86 
 
 $4.83 
 
 $26.88 
 
 $4.24 
 
 6.09 
 
 .02 
 
 7.66 
 
 $18.01 
 
 1.09 
 
 $19.10 
 
 1.25 
 
 8.78 
 
 $10.03 
 
 .53 
 
 $29.66 
 
 $11.59 
 
 *Not inserted if less than 1-10 of 1 per cent. 
 
MINNESOTA TAX COMMISSION 
 
 345 
 
 P — Continued 
 
 PER CENT OF TOTAL, BY TB.UE VALUATION AND BY POPULATION 
 1911. OR DATE NEAREST THERETO 
 Above 1.000 and below 2,600 population in 1910 
 
 Breckenridge (city) 
 
 Wadena (city) 
 
 Sandstone (village) 
 
 Spring 
 
 Valley (village) 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 
 SIO.OOO 
 
 TrueVal- 
 
 uation 
 
 Per 
 Capita 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 
 $10,000 
 
 TrueVal- 
 
 uation 
 
 Per 
 Capita 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 
 $10,000 
 
 TrueVal- 
 
 uation 
 
 Per 
 Capita 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 
 $10,000 
 
 TrueVal- 
 
 uation 
 
 Per 
 Capita 
 
 38.8 
 4.3 
 
 $245.31 
 27.44 
 
 $18.69 
 2.09 
 
 44.9 
 10.0 
 
 $126.79 
 28.32 
 
 $9.94 
 2.22 
 
 87.8 
 9.7 
 
 $232.69 
 25.56 
 
 $12.41 
 1.36 
 
 32.5 
 5.1 
 
 $136.93 
 21.24 
 
 $10.05 
 1.S6 
 
 43.1 
 
 0.2 
 
 $272.76 
 
 1.41 
 
 199.40 
 
 7.51 
 
 $20.78 
 
 .11 
 
 15.19 
 
 .57 
 
 64.9 
 
 $166.11 
 
 $12.16 
 
 97.6 
 
 $258.26 
 
 $13.77 
 
 37.6 
 
 0.1 
 
 $158.17 
 
 .56 
 
 $11.61 
 
 04 
 
 31.5 
 
 32.5 
 8.5 
 
 91.69 
 23.90 
 
 7.i9 
 
 1.87 
 
 
 :::::::: :::::: 
 
 
 1.2 
 
 0.2 
 
 .64 
 
 .03 
 
 2.5 
 
 10.56 
 
 .77 
 
 32.9 
 76.0 
 
 22.5 
 
 $208.32 
 481.07 
 
 142.25 
 9.14 
 
 $16.87 
 36.66 
 
 10.84 
 .70 
 
 41.0 
 96.9 
 
 2.9 
 1.2 
 
 $116.59 
 270.70 
 
 8.27 
 3.56 
 
 $9.06 
 21.22 
 
 .65 
 .28 
 
 0.2 
 97.7 
 
 $0.64 
 268.89 
 
 $0.03 
 13.80 
 
 2.6 
 40.2 
 
 58.4 
 1,4 
 
 $11.12 
 169.29 
 
 245.60 
 5.86 
 
 $0.81 
 12.42 
 
 18.03 
 
 1.5 
 
 2.3 
 
 5.98 
 
 .32 
 
 .43 
 
 24.0 
 
 $161.39 
 
 $11.64 
 
 4.1 
 
 $11.83 
 
 $0.93 
 
 2.3 
 
 $6.98 
 
 $0.32 
 
 69.8 
 
 $261.46 
 
 $18.46 
 
 100.0 
 
 $632.46 
 
 $48.19 
 
 100.0 
 
 $282.63 
 
 $22.16 
 
 100.0 
 
 $264.87 
 
 $14.12 
 
 100.0 
 
 $420.76 
 
 $30.88 
 
 22.0 
 
 14.6 
 2.3 
 
 $130.55 
 
 86.54 
 
 13.81 
 
 187.72 
 
 $9.95 
 
 6.59 
 
 1.05 
 
 14.30 
 
 17.6 
 29.9 
 
 $47.07 
 80.01 
 
 $3.69 
 6.27 
 
 32.7 
 35.4 
 
 $87.44 
 94.82 
 
 $4.66 
 5.05 
 
 13.4 
 22.0 
 
 $52.79 
 87.04 
 
 $3.88 
 6.39 
 
 31 6 
 
 33.9 
 
 90.57 
 
 7.10 
 
 
 
 
 6.8 
 
 27.07 
 
 1.99 
 
 
 
 
 
 
 70.6 
 
 1.7 
 
 $418.62 
 
 10.07 
 
 $31.89 
 
 .77 
 
 81.4 
 
 7.2 
 
 $217.66 
 
 19.20 
 
 $17.06 
 
 1.50 
 
 68.1 
 
 2.0 
 
 $182.26 
 
 5.35 
 
 $9.71 
 
 .29 
 
 42.2 
 
 1.6 
 
 $166.90 
 
 6,35 
 
 $12.26 
 
 .47 
 
 72.2 
 
 $428.69 
 
 $32.66 
 
 88.6 
 
 $236.86 
 
 $18.66 
 
 70.1 
 
 $187.61 
 
 $10.00 
 
 43.8 
 
 $173.26 
 
 $12.73 
 
 0.2 
 
 .92 
 
 .07 
 
 
 
 
 16.1 
 0.2 
 
 43.16 
 .47 
 
 2.30 
 .03 
 
 37.3 
 
 0.1 
 
 12.8 
 
 147,27 
 
 ,33 
 
 50,49 
 
 10.81 
 
 
 
 
 
 .02 
 
 
 
 
 4.5 
 
 12.13 
 
 .95 
 
 
 3.71 
 
 
 
 
 
 
 
 0.2 
 
 26.1 
 1.5 
 
 $0.92 
 
 154.62 
 9.14 
 
 $0.07 
 
 11.78 
 .70 
 
 \ 
 4.6 
 
 4.6 
 
 2.3 
 
 $12.13 
 
 12.21 
 6.26 
 
 $0.95 
 
 .96 
 .49 
 
 16.3 
 
 4.5 
 9.1 
 
 $43.63 
 
 12.00 
 24.27 
 
 $2.33 
 
 .04 
 1.29 
 
 60.2 
 
 4.9 
 1.1 
 
 $198.09 
 
 19.41 
 4.54 
 
 $14.64 
 
 1,42 
 .33 
 
 100.0 
 
 $693.37 
 
 $46.21 
 
 100.0 
 
 $267.44 
 
 $20.96 
 
 100.0 
 
 $267.61 
 
 $14.26 
 
 100.0 
 
 $396.29 
 
 $29.02 
 
 38.8 
 89.1 
 
 106.2 
 
 $245.3 i 
 
 $18.69 
 
 44.9 
 87.5 
 
 89.3 
 
 $126.79 
 
 $9.94 
 
 87.8 
 72.5 
 
 $232.69 
 
 $12.41 
 
 32.5 
 102,3 
 
 00.0 
 
 $136.93 
 
 $10.05 
 
346 
 
 THIRD BIENNIAL REPORT 
 
 ANALYSIS TABLE 
 
 RECEIPTS BY SOURCES AND PAYMENTS BY PURPOSES, MEASURED BY 
 
 FISCAL YEAR ENDING DECEMBER 31 , 
 CLASS 4 CITIES AND VILLAGES— 
 
 
 Madison (city) 
 
 Park Rapids (village) 
 
 ITEMS 
 
 Per 
 Cent 
 
 of 
 f otal 
 
 Per 
 
 S10,000 
 
 TrueVal- 
 
 uation 
 
 Per' 
 Capita 
 
 Per 
 
 Cent 
 
 of 
 Total 
 
 Per 
 
 $10,000 
 
 TrueVal- 
 
 uation 
 
 Per 
 Capita 
 
 RECEIPTS: 
 
 I Revenue receipts, as follows : 
 A General revenues — 
 
 50.1 
 10.4 
 
 $155.62 
 32.13 
 
 $12.10 
 2.50 
 
 66.4 
 15.1 
 
 $176.97 
 40.09 
 
 $11.70 
 
 (b) from state and county grants.. 
 
 2.65 
 
 Total general revenues 
 
 B Commercial revenues — 
 
 60.5 
 
 $187.76 
 
 $14.60 
 
 81.6 
 
 $217.06 
 
 $14.36 
 
 (b) from public service enterprises 
 
 33,7 
 
 104.54 
 
 8.13 
 
 2.0 
 0.5 
 
 5.44 
 1.42 
 
 .36 
 .09 
 
 
 
 
 
 
 Total commercial revenues . . . 
 
 Total revenue receipts 
 
 II Non-revenue receipts, as follows: 
 
 (a) from debt incurred during year. . . . 
 
 33.7 
 94.2 
 
 4.2 
 1.6 
 
 $104.54 
 292.29 
 
 13.00 
 4.98 
 
 $8.13 
 22.73 
 
 1.01 
 .39 
 
 2.6 
 84.0 
 
 14.8 
 1.2 
 
 $6.86 
 223.92 
 
 39.58 
 3.14 
 
 $0.46 
 14.80 
 
 2.61 
 .21 
 
 
 
 Total non-revenue receipts . . . 
 
 6.8 
 
 $17.98 
 
 $1.40 
 
 16.0 
 
 $42.72 
 
 $2.82 
 
 TOTAL RECEIPTS 
 
 100.0 
 
 $310.27 
 
 $24.13 
 
 100.0 
 
 $266.64 
 
 $17.62 
 
 
 
 PAYMENTS: 
 
 I Maintenance charges, as follows: 
 
 (a) for departmental operations 
 
 (b) for educational institutions — 
 
 18.5 
 
 32.7 
 
 2.0 
 
 29.2 
 
 $55.59 
 
 98.30 
 
 5.95 
 
 87.87 
 
 $4.32 
 
 7.64 
 
 .46 
 
 6.83 
 
 17.0 
 
 31.0 
 1.6 
 5.6 
 
 $42.05 
 
 76.83 
 4.04 
 13.84 
 
 $2.78 
 5.08 
 
 (2) fibrarj', etc 
 
 .27 
 
 (c) for public service enterprises 
 
 .91 
 
 Total for maintenance 
 
 II Interest paid on debt 
 
 82.4 
 
 0.9 
 
 $247.71 
 
 2.62 
 
 $19.25 
 
 .20 
 
 55.2 
 
 10.0 
 
 $136.76 
 
 24.69 
 
 $9.04 
 
 1.63 
 
 
 
 Total payments for mainte- 
 
 83.3 
 
 11.4 
 
 $250.33 
 
 34.36 
 
 $19.46 
 
 2.68 
 
 66.2 
 
 $161.46 
 
 $10.67 
 
 III Outlays for permanent improvements, 
 as follows: 
 
 (a) for departmental operations 
 
 (b) for educational institutions — 
 
 
 8.4 
 
 20.87 
 
 1.38 
 
 
 
 
 
 (c) 'for public service enterprises 
 
 0.2 
 
 ■47 
 
 .04 
 
 
 
 
 
 
 
 Total for permanent improve- 
 ments 
 
 11.6 
 
 1.2 
 3.9 
 
 [ $34.83 
 
 3.73 
 
 11.90 
 
 $2.72 
 
 .29 
 .93 
 
 8.4 
 
 25.0 
 1.4 
 
 $20.87 
 
 61.86 
 3.55 
 
 $1.38 
 
 IV Paid on principal of debt 
 
 V Other payments 
 
 TOTAL PAYMENTS 
 
 4.09 
 .23 
 
 100.0 $300.79 
 
 $23.39 
 
 100.0 
 
 $247.73 
 
 $16.37 
 
 
 
 Net'~cost"^of city pioverhment to taxpayers 
 
 (Receipts, I, A, (a) ) 
 
 Ratio of maintenance and interest to revenu'' . . . 
 Ratio of receipts to payments for public service 
 
 50.1 
 85.C 
 
 118. C 
 
 $155.62 
 
 $12.10 
 
 66.4 
 72.1 
 
 39.3 
 
 $176.97 
 
 $11.70 
 
 
 . 
 
 
MINNESOTA TAX COMMISSION 
 
 347 
 
 P — ^Continued 
 
 PER CENT OF TOTAL, BY TRtJE VALUATION AND BY POPULATION 
 1911, OR DATE NEAREST THERETO 
 above 1,000 and below 2,600 population in 1910 
 
 Glencoe (city) 
 
 Ortonville (city) 
 
 Red Lake Falls (city) 
 
 Le Sueur (city) 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 
 SICOOO 
 
 TrueVal- 
 
 uation 
 
 Per 
 Capita 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 $10,000 
 True Val- 
 uation 
 
 Per 
 Capita 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 $10,000 
 True Val- 
 uation 
 
 Per 
 Capita 
 
 Per 
 
 Cent 
 
 of 
 Total 
 
 Per 
 
 $10,000 
 
 TrueVal- 
 
 uation 
 
 Per 
 Capita 
 
 65.5 
 16.7 
 
 $115.58 
 29.41 
 
 $10.98 
 2.79 
 
 42.3 
 17.2 
 
 $134.65 
 54.66 
 
 $9.62 
 3.91 
 
 83.2 
 11.5 
 
 $260.85 
 35.96 
 
 $10.27 
 1.42 
 
 44,1 
 10.7 
 
 $80.21 
 19.46 
 
 $6.75 
 1.64 
 
 82.2 
 
 0.4 
 
 $144.99 
 
 .64 
 
 19.19 
 
 2.04 
 
 $13.77 
 
 .06 
 
 1.82 
 
 .19 
 
 69.6 
 
 $189.31 
 
 $13.63 
 
 94.7 
 
 0.2 
 
 $296.81 
 
 .77 
 
 $11.69 
 
 .03 
 
 64.8 
 
 0.5 
 
 34.5 
 
 0.8 
 
 $99.67 
 
 .87 
 
 62.89 
 
 1.43 
 
 $8.39 
 
 .07 
 
 10.9 
 
 26.3 
 1.5 
 
 83.73 
 4.89 
 
 5.98 
 .35 
 
 1.2 
 
 0.1 
 
 .30 
 
 .01 
 
 .12 
 
 12.S 
 94.7 
 
 $21.87 
 166.86 
 
 $2.07 
 16.84 
 
 27.8 
 87.3 
 
 $88.62 
 277.93 
 
 $6.33 
 19.86 
 
 0.3 
 96.0 
 
 4.7 
 0.3 
 
 $1.07 
 297.88 
 
 14.76 
 1.01 
 
 $0.04 
 11.73 
 
 .58 
 .04 
 
 36.8 
 90.6 
 
 4.9 
 4.6 
 
 $66.19 
 164.86 
 
 8.94 
 8.24 
 
 $6.48 
 13.87 
 
 5.3 
 
 9.59 
 
 .91 
 
 12.7 
 
 40.22 
 
 2.87 
 
 .89 
 
 S.3 
 
 $9.69 
 
 $0.91 
 
 12.7 
 
 $40.22 
 
 $2.87 
 
 6.0 
 
 $16.77 
 
 $0.62 
 
 9.4 
 
 $17.18 
 
 $1.44 
 
 100.0 
 
 $176.46 
 
 $16.76 
 
 100.0 
 
 $318.16 
 
 $22.73 
 
 100.0 
 
 $313.66 
 
 $12.36 
 
 100.0 
 
 $182.04 
 
 $16.31 
 
 11.1 
 
 37.0 
 
 0.5 
 
 21.3 
 
 S17.51 
 
 58.50 
 
 .84 
 
 33.65 
 
 $1.66 
 
 5.56 
 
 .08 
 
 3.20 
 
 24.3 
 
 37.8 
 
 0.9 
 
 24.1 
 
 $79.15 
 
 123.26 
 
 2.89 
 
 78.76 
 
 $5.66 
 
 8,81 
 
 .20 
 
 5.63 
 
 25.6 
 
 58.7 
 1.1 
 
 2.7 
 
 $83.08 
 
 190.81 
 3.59 
 8.67 
 
 $3.27 
 
 7.51 
 .14 
 .34 
 
 16.9 
 
 34.6 
 
 0.2 
 
 26.9 
 
 $31.71 
 
 65.07 
 
 .31 
 
 50.59 
 
 $2.67 
 
 5.47 
 
 .03 
 
 4.26 
 
 69.9 
 
 8.2 
 
 $110.60 
 
 12.94 
 
 $10.60 
 
 1.23 
 
 87.1 
 
 5.5 
 
 $284.06 $20.30 
 
 17.86 1.28 
 
 88.1 
 
 11.6 
 
 $286.16 
 
 37.60 
 
 $11.26 
 
 1,48 
 
 78.6 
 
 5.6 
 
 $147.68 
 
 10.52 
 
 $12.43 
 
 .88 
 
 78.1 
 
 11.9 
 
 $123.44 
 
 18.78 
 
 $11.73 
 
 1.78 
 
 92.6 
 
 $301.92 $21.68 
 
 99.7 
 
 $323.76 
 
 $12.74 
 
 84.2 
 
 2.5 
 1.9 
 
 $168.20 
 
 4.66 
 3.56 
 
 $13.31 
 
 .39 
 
 
 
 
 
 
 
 
 .30 
 
 
 
 
 
 
 
 
 
 
 
 3J 
 
 6.26 
 
 .50 
 
 
 
 
 
 
 
 4.5 
 
 8.47 
 
 .71 
 
 
 
 
 
 
 
 
 
 16.2 
 
 $24.04 
 
 6.80 
 3.71 
 
 $2.28 
 
 .65 
 .35 
 
 
 
 
 
 
 
 8.9 
 
 4.0 
 2.9 
 
 $16.69 
 
 7.52 
 5.50 
 
 $1.40 
 
 4.3 
 
 
 
 
 
 
 
 .63 
 
 2.4 
 
 7.4 
 
 24.33 
 
 1,73 
 
 0,3 
 
 1.01 
 
 .04 
 
 .46 
 
 100.0 
 
 $167.99 
 
 $16.01 
 
 100.0 
 
 $326.26 
 
 $23.31 
 
 100.0 
 
 $324.76 
 
 $12.78 
 
 100.0 
 
 $187.91 
 
 $15.80 
 
 65.5 
 74.0 
 
 49.3 
 
 S115.58 
 
 $10.98 
 
 42.3 
 108.6 
 
 106.3 
 
 $134.65 
 
 $9.62 
 
 83.2 
 108.7 
 
 0.0 
 
 $260.85 
 
 $10.27 
 
 44.1 
 96.0 
 
 106.5 
 
 ,$80.21 
 
 $6.75 
 
348 
 
 THIRD BIENNIAL REPORT 
 
 ANALYSIS TABLE 
 
 RECEIPTS BY SOURCES AND PAYMENTS BY PURPOSES, MEASURED BY 
 
 FISCAL YEAR ENDING DECEMBER 31, 
 CLASS 4 CITIES AND VILLAGES— 
 
 ■n 
 
 Wells (vUlage) ^ 
 
 Windom (village) 
 
 ITEMS 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 SIO.OOO 
 True Val- 
 uation 
 
 Per 
 Capita 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 $10,000 
 True Val- 
 uation 
 
 Per 
 Capita 
 
 RECEIPTS: 
 
 I Revenue receipts, as follows: 
 
 A General revenues — 
 
 (a) from local sources 
 
 (b) from state and county grants.. 
 
 50.6 
 12.8 
 
 $171.37 
 43.29 
 
 $12.72 
 3.21 
 
 57.2 
 12.1 
 
 $121.84 
 25.78 
 
 $11.61 
 2.46 
 
 Total general revenues. ...... 
 
 B Commercial revenues — 
 
 63.4 
 
 $214.66 
 
 $16.93 
 
 69.3 
 
 3.6 
 
 22.0 
 
 4.3 
 
 ! $147.62 
 
 7.64 
 
 46.94 
 
 j 9.15 
 
 $14.07 
 
 .73 
 
 (b) from public service enterprises. 
 
 (c) from other earnings and int. . . 
 
 28.1. 
 1.7 
 
 94.90 
 5.83 
 
 7.04 
 .43 
 
 4.47 
 .87 
 
 Total commercial revenues. . . 
 Total revenue receipts 
 
 II Non-revenue receipts, as follows: 
 
 (a) from debt incurred during year. . . . 
 
 29.7 
 93.1 
 
 5.2 
 1.7 
 
 $100.73 
 316.39 
 
 17.72 
 5.68 
 
 $7.47 
 23.40 
 
 1 33 
 
 29.9 
 99.2 
 
 $63.73 
 211.36 
 
 $6.07 
 20.14 
 
 .42 
 
 0,8 
 
 1.66 
 
 .16 
 
 
 
 Total non-revenue receipts . . . 
 
 6.9 
 
 $23.40 
 
 $1.76 
 
 0.8 
 
 $1.66 
 
 $0.16 
 
 TOTAL RECEIPTS 
 
 100.0 
 
 15.1 
 26.5 
 
 $338.79 
 
 $25.15 
 
 100.0 
 
 $213.02 
 
 $20.30 
 
 PAYMENTS: 
 
 I Maintenance charges, as follows: 
 
 (a) for departmental operations 
 
 (b) for educational institutions — 
 
 $51.06 
 89.49 
 
 $3.79 
 6.64 
 
 11.6 
 
 38.9 
 
 0.1 
 
 26.8 
 
 $23.48 
 
 78.85 
 
 .22 
 
 54.20 
 
 $2.24 
 7 52 
 
 (2) library, etc 
 
 02 
 
 (c) for public service enterprises 
 
 29.3 
 
 98,84 
 
 7,34 
 
 5,17 
 
 Total for maintenance 
 
 II Interest paid on debt 
 
 70.9 
 
 7.8 
 
 $239.39 
 
 26.38 
 
 $17,77 
 
 1,96 
 
 77.4 
 
 6.1 
 
 $166.76 
 
 12.31 
 
 $14.96 
 
 1.17 
 
 Total payments for mainte- 
 
 78.7 
 
 $265.77 
 
 $19.73 
 
 83.6 
 
 2.8 
 8.2 
 
 $169.06 
 
 5.71 
 16.61 
 
 $16.12 
 
 III Outlays for permanent improvements, 
 as follows: 
 
 (a) for departmental operations 
 
 54 
 
 (b) for educational institutions — ' 
 
 n ) public schools J 
 
 (2) library, etc . . 
 
 11.4 
 
 38.42 
 
 2,85 
 
 1.58 
 
 (e) for public service enterprises 
 
 3.5 
 
 11,67 
 
 .87 
 
 5.6 
 
 11.24 
 
 1.07 
 
 Total for permanent improve- 
 ments 
 
 14.9 
 
 4.7 
 1.7 
 
 $50.09 
 
 15.97 
 5.68 
 
 $3.72 
 
 I.IS 
 .42 
 
 16.6 
 
 $33.56 
 
 $3.19 
 
 V Other payments 
 
 
 
 
 
 
 
 
 TOTAL PAYMENTS ' 
 
 100.0 
 
 .50.0 
 84.3 
 
 85.9 
 
 $337.51 
 
 $25.06 
 
 100.0 
 
 $202.62 
 
 $19.31 
 
 Net cost of city government to taxpa^'ers 
 (Receipts -I, A, (a) ) . '. . . . 
 
 Ratio of maintenance and interest to revenue . . 
 
 Ratio of receipts to payments for public service 
 enterprises 
 
 $171.37 
 
 $12.72 
 
 57.2 
 80.0 
 
 71.7 
 
 $121.84 
 
 $11,61 
 
MINNESOTA TAX COMMISSION 
 
 349 
 
 P — ^Continued 
 
 PER CENT OF TOTAL, BY TRUE VALUATION AND BY POPULATION 
 1911, OR DATE NEAREST THERETO 
 Above 1,000 and below 2,500 population in 1910 
 
 Sauk Rapids (village) 
 
 St. Louis Park (village) 
 
 Gilbert (village) 
 
 Biwahik {villags)* 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 
 $10,000 
 
 TnieVal- 
 
 uation 
 
 Per 
 
 Capita 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 
 $10,000 
 
 TrueVal- 
 
 uation 
 
 Per 
 Capita 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 
 $10,000 
 
 TrueVal- 
 
 uation 
 
 Per 
 Capita 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 
 $10,000 
 
 TrueVal- 
 
 uation 
 
 Per 
 Capita 
 
 45.3 
 14.9 
 
 $66.5& 
 21.94 
 
 $3.35 
 1.10 
 
 78.0 
 15.2 
 
 $76.98 
 15.00 
 
 $10.84 
 2.11 
 
 35.0 
 0.6 
 
 $233.35 
 4.02 
 
 $11.23 
 .19 
 
 49.0 
 1.5 
 
 $133.22 
 4.03 
 
 $23.02 
 .70 
 
 60.2 
 
 0.6 
 
 $88.52 
 
 .90 
 10.50 
 22.09 
 
 $4.45 
 
 .05 
 
 .53 
 
 1.11 
 
 93.2 
 
 $91.98 
 
 $12.95 
 
 36.6 
 
 $237.37 
 
 $11.42 
 
 50.5 
 
 $137.26 
 
 $23.72 
 
 7.1 
 
 
 
 
 13.0 
 0.1 
 
 86.67 
 .65 
 
 4.17 
 .03 
 
 10.0 
 
 
 15.0 
 
 0.5 
 
 .53 
 
 .08 
 
 
 
 
 
 22.7 
 82.9 
 
 11.4 
 5.7 
 
 $33.49 
 122.01 
 
 16.76 
 8.29 
 
 $1.69 
 6.14 
 
 .84 
 .42 
 
 0.6 
 93.7 
 
 6.1 
 0.2 
 
 $0.53 
 92.61 
 
 5.97 
 .17 
 
 $0.08 
 13.03 
 
 .84 
 .02 
 
 13.1 
 48.7 
 
 36.4 
 14.9 
 
 $87.32 $4.20 
 324.69 16.62 
 
 242.44' 11.67 
 99.3Si 4.78 
 
 10.0 
 60.5 
 
 36.9 
 2.6 
 
 $27.28 $4.71 
 164.53 28.43 
 
 100,40' 17.35 
 7.21 1.25 
 
 17.1 
 
 $25.05 
 
 $1.26 
 
 6.3 
 
 $6.14 
 
 $0.86 
 
 51.3 
 
 $341.82 
 
 $16.46 
 
 39.6 
 
 $107.61 $18.60 
 
 100.0 
 
 $147.06 
 
 $7.40 
 
 100.0 
 
 $98.65 $13.89 
 
 100.0 
 
 $666.61 
 
 $32.07 
 
 100.0 
 
 $272.14 $47.03 
 
 35.0 
 
 35.1 
 
 0.4 
 
 10 7 
 
 $49.78 
 
 50.17 
 
 .56 
 
 15.17 
 
 $2.50 
 
 2.53 
 .03 
 .76 
 
 31.6 
 
 62.7 
 0.5 
 
 $29.46 
 
 58.42 
 .49 
 
 $4.15 
 
 8.23 
 .07 
 
 15.8 
 
 6.2 
 
 ' 13.5 
 
 $105,231 $5.06 
 
 41.60 2.00 
 
 .35 .02 
 
 90.01 1 4.33 
 
 32.5 
 
 9.3 
 0.1 
 12.4 
 
 $81.60 $14.10 
 
 23.32' 4.03 
 
 .301 .05 
 
 31 15 5 38 
 
 
 
 
 
 
 81.2 
 
 1.3 
 
 $115.68 
 
 1.80 
 
 $6.82 
 
 .09 
 
 94.8 
 
 0.8 
 
 $88.36 
 
 .72 
 
 $12.46 
 
 .10 
 
 35.6 
 
 4.4 
 
 $237.19 $11.41 
 
 29.37 1.41 
 
 54.3 $136.37 $23.56 
 
 0.7 1.77j .31 
 
 82.6 
 
 $117.48 
 
 $5.91 
 
 95.6 
 
 $89.08 
 
 $12.56 
 
 39.9 
 
 $266.66 $12.82 
 
 55.0 $138.14 $23.87 
 
 32 5i SI 57: 14 10 
 
 
 
 
 
 
 11.3 
 
 75.79 3 6.'; 
 
 1 7; 4.32 ,75 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 43.2 
 
 288.91 
 
 13.90 
 
 
 
 
 
 
 
 
 
 
 
 
 
 54.6 
 
 2.6 
 3.0 
 
 $364.70 
 
 17.41 
 19.45 
 
 $17.66 
 
 .84 
 .94 
 
 34.2 $86.89 $14.86 
 
 11.8 
 5.7 
 
 16.76 
 8.16 
 
 .84 
 .41 
 
 4.2 
 0.2 
 
 3.97 
 .17 
 
 .66 
 .02 
 
 10.6' 26.52 4,58 
 0,2, ,37| .06 
 
 100.0 
 
 $142.40 
 
 $7.16 
 
 100.0 
 
 $93.22 
 
 $13.13 
 
 100.0 
 
 $668.12 
 
 $32.16 
 
 100.0 $250.92 $43.36 
 
 ( 
 
 45.3 
 96.3 
 
 69.2 
 
 $66.58 
 
 $3.35 
 
 78.0 
 96.3 
 
 . ... 
 
 $76.98 
 
 $10.84 
 
 35^.0 
 82.1 
 
 22.9 
 
 .$233.35 
 
 $11.23 
 
 49.0 
 84.0 
 
 87.6 
 
 $133.22 
 
 $23.02 
 
 *Mineral 
 
350 
 
 THIRD BIENNIAL REPORT 
 
 ANALYSIS TABLE 
 
 RECEIPTS BY SOURCES AND PAYMENTS BY PURPOSES, MEASURED BY 
 
 FISCAL YEAR ENDING DECEMBER 31, 
 CLASS 4 CITIES AND VILLAGES— 
 
 
 Morris (city) 
 
 Benson (city) 
 
 ITEMS 
 
 Per 
 
 Cent 
 
 of 
 Total 
 
 Per 
 
 JIO.OOO 
 
 TrueVal- 
 
 uation 
 
 Per 
 
 Capita 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 
 10,000 
 
 TrueVal- 
 
 uation 
 
 Per 
 Capita 
 
 RECEIPTS: 
 
 I Revenue receipts, as follows; 
 A General revenues — 
 
 64.4 
 11.3 
 
 $146.98 
 25.78 
 
 $15.25 
 2.67 
 
 42.3 
 7.1 
 
 $135.78 
 22.90 
 
 $13 21 
 
 (b) from state and county grants.. 
 
 2.23 
 
 Total general revenues 
 
 B Commercial revenues — 
 
 (a) from special assessments 
 
 (b) from public service enterprises. 
 
 (c) from other earnings and int .... 
 
 76.7 
 
 6.0 
 
 16.6 
 
 0.7 
 
 $172.76 
 
 11.36 
 
 38.04 
 
 1.56 
 
 $17.92 
 
 1.18 
 
 3.96 
 
 .16 
 
 49.4 
 
 0.5 
 
 38.3 
 
 1.0 
 
 $158.68 
 
 1.74 
 
 123.07 
 
 3.23 
 
 $15.44 
 
 .17 
 
 11.96 
 
 .31 
 
 Total commercial revenues. . . 
 
 Total revenue receipts 
 
 II Non-revenue receipts, as follows: 
 
 22.3 
 98.0 
 
 $50.96 
 223.72 
 
 $5.29 
 23.21 
 
 39.8 
 89.2 
 
 7.5 
 3.3 
 
 $128.04 
 286.72 
 
 23.92 
 10.69 
 
 $12.44 
 27.88 
 
 2.33 
 
 
 2.0 
 
 4.56 
 
 .47 
 
 1 04 
 
 
 
 Total non-revenue receipts . . . 
 
 2.0 
 
 $4.B6 
 
 $0.47 
 
 10.8 
 
 $34.61 
 
 $3.37 
 
 TOTAL RECEIPTS 
 
 100.0 
 
 $228.28 
 
 $23.68 
 
 100.0 
 
 $321.33 
 
 $31.26 
 
 PAYMENTS: 
 
 I Maintenance charges, as follows: 
 
 (a) for departmental operations 
 
 (b) for educational institutions — 
 
 17.7 
 
 34.1 
 4.0 
 13.6 
 
 $46.71 
 
 89.97 
 10.45 
 35,59 
 
 $4.85 
 
 9.33 
 1.08 
 3.69 
 
 22.7 
 22.4 
 
 $71.06 
 70.26 
 
 $6.91 
 6 83 
 
 
 
 (c) for public service enterprises 
 
 33.4 
 
 104.66 
 
 10.17 
 
 Total for maintenance 
 
 69.3 
 
 5.3 
 
 $182.72 
 
 13.82 
 
 $18.95 
 
 1.44 
 
 78.6 
 
 2.9 
 
 $246.88 
 
 9.20 
 
 $23.91 
 
 .90 
 
 
 
 Total payments for mainte- 
 
 74.6 
 
 21.8 
 
 $196.64 
 
 57.45 
 
 $20.39 
 
 5.96 
 
 81.4 
 
 1.3 
 
 $255.08 
 
 4.23 
 
 $24.81 
 
 ni Outlays for permanent improvements, 
 as follows: 
 
 (a) for departmental operations. 
 
 (b) for educational institutions— 
 
 .41 
 
 (2) library, etc 
 
 
 
 
 
 
 
 
 
 
 
 4.2 
 
 13.18 
 
 1 28 
 
 
 
 
 
 
 Total for permanent improve- 
 
 21.8 
 
 1.9 
 1.7 
 
 $57.45 
 
 4.92 
 4.56 
 
 $5.96 
 
 .51 
 
 .47 
 
 5.5 
 
 6.2 
 6.9 
 
 $17.41 
 
 19.50 
 21.61 
 
 $1.69 
 
 IV Paid on principal of debt 
 
 1 90 
 
 V Other payments 
 
 2 10 
 
 
 
 TOTAL PAYMENTS 
 
 100.0 
 
 $263.47 
 
 $27.33 
 
 100.0 
 
 $313.60 
 
 $30.50 
 
 
 
 Net cost of city government to taxpayers 
 {Receipts, I, A, (a) ) 
 
 64.4 
 87.9 
 
 106.9 
 
 $146.98 
 
 $15.25 
 
 42.3 
 89.0 
 
 104.5 
 
 $135.78 
 
 $13.21 
 
 Ratio of maintenance and interest to revenue. . . 
 Ratio of receipts to payments for public service 
 enterprises 
 
 
 
 
MINNESOTA TAX COMMISSION 
 
 P — ^Continued 
 
 PER CENT OF TOTAL, BY TRUE VALUATION AND BY POPULATION 
 1911, OR DATE NEAREST THERETO 
 Above 1,000 and below 2,500 population in 1910 
 
 351 
 
 Redwood Falls (city) 
 
 Frazee (village) 
 
 Aitkin (village) 
 
 *Coleraine (milage) 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 
 SIO.OOO 
 
 True Val- 
 uation 
 
 Per 
 Capita 
 
 Per 
 
 Cent 
 
 of 
 Total 
 
 Per 
 
 $10,000 
 
 TrucVal- 
 
 uation 
 
 Per 
 Capita 
 
 Per 
 
 Cent 
 
 of 
 Total 
 
 Per 
 
 $10,000 
 
 TrueVal- 
 
 uation 
 
 Per 
 Capita 
 
 Per 
 
 Cent 
 
 of 
 Total 
 
 Per 
 
 $10,000 
 
 TrueVal- 
 
 uation 
 
 Per 
 Capita 
 
 59.4 
 16.7 
 
 $112.98 
 31.71 
 
 $11.68 
 3.28 
 
 80.8 
 18.6 
 
 $186. .50 
 42.99 
 
 $6.46 
 1.49 
 
 57.0 
 14.7 
 
 $210.11 
 53.79 
 
 $13,34 
 3.40 
 
 67.7 
 2.0 
 
 $68.89 
 2.07 
 
 $46.46 
 1.39 
 
 76.1 
 
 0.4 
 
 $114.69 
 
 .84 
 
 20.03 
 
 1.3S 
 
 $14.96 
 
 .09 
 
 2.07 
 
 .14 
 
 99.4 
 
 $229.49 
 
 $7.95 
 
 71.7 
 
 3.8 
 
 21.8 
 
 0.5 
 
 $263.90 
 
 14. C4 
 
 80.32 
 
 1.88 
 
 $16.74 
 
 .89 
 
 5.11 
 
 .12 
 
 69.7 
 
 0.1 
 
 $70.96 
 
 .09 
 
 $47.85 
 
 .06 
 
 10.5 
 
 
 
 
 0.7 
 
 0.5 
 
 1.15 
 
 .04 
 
 0.8 
 
 .77 
 
 .52 
 
 11. G 
 87.7 
 
 12.3 
 
 $22.25 
 166.94 
 
 23.41 
 
 $2.30 
 17.26 
 
 2.42 
 
 0.6 
 99.9 
 
 $1.15 
 230.64 
 
 $0.04 
 7.99 
 
 26.1 
 97.9 
 
 $96.24 
 360.14 
 
 $6.12 
 22.86 
 
 0.9 
 70.6 
 
 29.3 
 0.1 
 
 $0.86 
 71.82 
 
 29.82 
 .07 
 
 $0.68 
 48.43 
 
 20 11 
 
 
 0.1 
 
 .18 
 
 .01 
 
 2.2 
 
 8.08 
 
 .51 
 
 
 
 
 
 
 12.3 
 
 $23.41 
 
 $2.42 
 
 0.1 
 
 $0.13 
 
 $0.01 
 
 2.2 
 
 $8.08 
 
 $0.61 
 
 29.4 
 
 $29.89 
 
 $20.16 
 
 100.0 
 
 $190.36 
 
 $19.68 
 
 100.0 
 
 $230.82 
 
 $8.00 
 
 100.0 
 
 $368.22 
 
 $23.37 
 
 100.0 
 
 $101.71 
 
 $68.59 
 
 17.7 
 
 50.0 
 0.7 
 8.6 
 
 $37.46 
 
 105.74 
 
 1.39 
 
 18.27 
 
 $3.87 
 
 10.93 
 
 .14 
 
 1.89 
 
 50.4 
 
 35.2 
 0.1 
 
 $114.42 
 
 79.92 
 .27 
 
 $3.97 
 
 2.77 
 .01 
 
 18.8 
 
 35.2 
 1.3 
 9.6 
 
 $68.85 
 
 128,85 
 
 4.87 
 
 34.87 
 
 $4.37 
 
 S.lf 
 
 .31 
 
 2.21 
 
 22.6 
 
 20.0 
 
 1.8 
 
 $19. ,59 
 
 17.34 
 1.55 
 
 $13.21 
 
 11.69 
 1.04 
 
 
 
 
 
 
 
 
 77.0 
 
 9.9 
 
 $162.86 
 
 20.83 
 
 $16.83 
 
 2.15 
 
 86.7 
 
 8.8 
 
 $194.61 
 
 19.93 
 
 $6.75 
 
 .69 
 
 64.9 
 
 8.3 
 
 $237.44 
 
 30.33 
 
 $16.07 
 
 1.93 
 
 44.4 
 
 6.0 
 
 $38.48 
 
 5.20 
 
 $26.94 
 
 3.51 
 
 86.9 
 
 3.5 
 
 $183.69 
 
 7.32 
 4.21 
 
 $18.98 
 
 .76 
 .44 
 
 94.5 
 
 $214.54 
 
 $7.44 
 
 73.2 
 
 $267.77 
 
 $17.00 
 
 50.4 
 
 9.5 
 5.4 
 
 $43.68 
 
 8.18 
 4.69 
 
 $29.46 
 
 5.52 
 
 2 
 
 
 
 
 
 
 
 3 16 
 
 
 
 
 
 
 
 
 
 3.9 
 
 8.22 
 
 .85 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 9.4 
 
 $19.75 
 
 7.90 
 
 $2.05 
 
 .82 
 
 
 
 
 
 
 
 14.9 
 
 34.7 
 
 $12.87 
 
 29.98 
 .01 
 
 $8.68 
 
 3.7 
 
 1.4 
 4.1 
 
 3.29 
 9.32 
 
 .11 
 .32 
 
 25.4 
 1.4 
 
 
 
 92.91 
 5.19 
 
 5.90 
 .33 
 
 20.22 
 01 
 
 
 
 
 
 100.0 
 
 $211.34 
 
 $21.85 
 
 100.0 
 
 $227.16 
 
 $7.87 
 
 100.0 
 
 $366.87 
 
 $23.23 
 
 100.0 
 
 $86.64 
 
 $68.36 
 
 ,59.4 
 110.0 
 
 75.6 
 
 $112.98 
 
 $11.68 
 
 80.8 
 93.1 
 
 $186.50 
 
 $6.46 
 
 57.0 
 74.4 
 
 230.4 
 
 $210.11 
 
 $13.34 
 
 67.7 
 00.8 
 
 $68.89 
 
 $46.46 
 
 * Mineral 
 
352 
 
 THIRD BIENNIAL REPORT 
 
 ANALYSIS TABLE 
 
 RECEIPTS BY SOURCES AND PAYMENTS BY PURPOSES, MEASURED BY 
 
 FISCAL YEAR ENDING DECEMBER 31, 
 CLASS 4 CITIES AND VILLAGES— 
 
 
 Warren (city) 
 
 Princeton (village) 
 
 ITEMS 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 
 $10,000 
 
 TrueVal- 
 
 uation 
 
 Per 
 Capita 
 
 Per 
 
 Cent 
 
 of 
 Total 
 
 Per 
 $10,000 
 True Val- 
 uation 
 
 Per 
 Capita 
 
 RECEIPTS: 
 
 I Revenue receipts, as follows: 
 A General revenues — 
 
 (a) from local sources 
 
 (b) from state and county grants.. 
 
 45.5 
 12.1 
 
 $140.06 
 37.37 
 
 $9.40 
 2.52 
 
 49.0 
 8.2 
 
 $197.02 
 32.85 
 
 $14.57 
 2.43 
 
 Total general revenues 
 
 B Commercial revenues — 
 
 67.6 
 
 $177.43 
 
 $11.92 
 
 67.2 
 
 $229.87 
 
 $17.00 
 
 (b) from public service enterprises. 
 
 (c) from other earnings and int . . . 
 
 40.5 
 1.9 
 
 124.59 
 5.86 
 
 8.36 
 .39 
 
 19.3 
 0.7 
 
 77.54 
 2.66 
 
 5.74 
 .20 
 
 Total commercial revenues. . . 
 
 Total revenue receipts 
 
 n Non-revenue receipts, as follows: 
 
 42.4 
 100.0 
 
 $130.46 
 307.88 
 
 $8.76 
 20.67 
 
 20.0 
 77.2 
 
 21.3 
 1.5 
 
 $80.19 
 $310.06 
 
 85.62 
 6.17 
 
 $5.94 
 22.94 
 
 6 33 
 
 
 
 
 
 .46 
 
 
 
 
 
 
 
 
 
 
 22.8 
 
 $91.79 
 
 $6.79 
 
 
 
 
 
 
 TOTAL RECEIPTS 
 
 100.0 
 
 $307.88 
 
 $20.67 
 
 100.0 
 
 $401.88 
 
 $29.73 
 
 PAYMENTS: 
 
 I Maintenance charges, as follows: 
 
 (a) for departmental operations 
 
 (b) for educational institutions — 
 
 (1) public schools 
 
 (2) library, etc 
 
 (c) for public service enterprises 
 
 23.3 
 
 36.3 
 
 » 
 
 32.1 
 
 $69.46 
 
 108.05 
 
 .19 
 
 ■ 95.80 
 
 $4.66 
 
 7.26 
 
 .0] 
 
 6.43 
 
 17.8 
 
 25.7 
 
 0.1 
 
 33.0 
 
 $64.40 
 
 92.65 
 
 .38 
 
 119.13 
 
 $4.76 
 
 6.85 
 
 .03 
 
 8.81 
 
 Total for maintenance 
 
 II Interest paid on debt 
 
 91.7 
 
 6.9 
 
 $273.49 
 
 . 20.72 
 
 $18.36 
 
 1.36 
 
 76.6 
 
 6.1 
 
 $276.66 
 
 18.31 
 
 $20.45 
 
 1.36 
 
 Total payments for mainte- 
 nance and interest 
 
 9S.6 
 
 $294.21 
 
 $19.76 
 
 81.7 
 
 $294.87 
 
 $21.81 
 
 Ill Outlays for permanent improvements, 
 as follows: 
 
 
 (b) for educational institutions — 
 
 1.4 
 
 4.29 
 
 .29 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Total for permanent improve- 
 
 1.4 
 
 $4.29 
 
 $0.29 
 
 
 
 
 
 16.6 
 1.7 
 
 60.02 
 6.16 
 
 4.44 
 
 
 
 
 
 .46 
 
 
 
 
 
 
 TOTAL PAYMENTS 
 
 100.0 
 
 $298.60 
 
 $20.04 
 
 100.0 
 
 $361.06 
 
 $26.71 
 
 
 
 Net cost of city government to taxpayers 
 
 (Receipts I, A, (a) ) 
 
 Ratio of maintenance and interest to revenue. . . 
 Ratio of receipts to payments for public service 
 
 45.5 
 95.6 
 
 1.30.1 
 
 S140.0fi 
 
 .?9.40 
 
 40.0 
 95.1 
 
 05.1 
 
 $197.02 
 
 $14.57 
 
 
 
 
 
 *Not inserted if less than 1-10 of one per cent. 
 
MINNESOTA TAX COMMISSION 
 
 P — ^Continued 
 
 PER CENT OF TOTAL, BY TRUE VALUATION AND BY POPULATION 
 1911, OR DATE NEAREST THERETO 
 Above^l.^OO and belo w 2,600 population in 1910 
 
 353 
 
 New 
 
 Prague (city) 
 
 Winnebago City 
 (village) 
 
 Canby (city) 
 
 White Bear (village) 
 
 Per 
 
 Cent 
 
 of 
 Total 
 
 Per 
 
 SIO.OOO 
 
 TrueVal- 
 
 uation 
 
 Per 
 Capita 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 $10,000 
 True Val- 
 uation 
 
 Per 
 Capita 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 
 $10,000 
 
 TrueVal- 
 
 uation 
 
 Per 
 
 Capita 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 
 $10,000 
 
 TrueVal- 
 
 uation 
 
 Per 
 Capita 
 
 61.0 
 12.1 
 
 $111. .53 
 22.02 
 
 $9.71 
 1.92 
 
 36.2 
 8.9 
 
 $105,89 
 26.06 
 
 $10.24 
 2.52 
 
 63,2, $160.54 
 8.4 21.36 
 
 $14.19 
 1,89 
 
 38.9 
 3.3 
 
 $211.18 
 17.78 
 
 $14.80 
 1.25 
 
 73.1 
 
 $133.55 
 
 $11.63 
 
 46.1 
 
 1.9 
 18.8 
 4.4 
 
 $131.95 $12.76 
 
 5.62' .54 
 
 54.891 5.31 
 
 1.371 13 
 
 71.6 $181.90 
 
 $16.08 
 
 3.32 
 
 2.19 
 
 .30 
 
 42.2 
 
 6.7 
 2.3 
 0.3 
 
 $228.96 
 
 36.51 
 
 12.29 
 
 1.53 
 
 $16.05 
 
 2,56 
 .86 
 .11 
 
 24.4 
 l.S 
 
 44.61 
 2.73 
 
 3.89 
 
 .24 
 
 9.7 
 1.4 
 
 24,74 
 3.43 
 
 26.9 
 99.0 
 
 $47.34 
 180.89 
 
 $4.13 
 15.76 
 
 2K1 
 70.2 
 
 29.6 
 0.2 
 
 $61.88 $6.98 
 193.83 18.74 
 
 98,43| 9,52 
 .43 .04 
 
 26.8 
 97.4 
 
 $66.67 
 247.57 
 
 $5.81 
 21.89 
 
 9.3 
 51.6 
 
 36,2 
 12.3 
 
 $50.33 
 279.29 
 
 196.18 
 
 66.87 
 
 $3.53 
 19.58 
 
 13 75 
 
 1.0 
 
 1.85 
 
 .16 
 
 2.6 
 
 6.59 
 
 .58 
 
 4.69 
 
 1.0 
 
 $1.86 
 
 $0.16 
 
 29.8 
 
 $98.86 
 
 $9.56 
 
 2.6 
 
 $6.59 
 
 $0.58 
 
 48.5 
 
 $263.05 
 
 $18.44 
 
 100.0 
 
 $182.74 
 
 $15.92 
 
 100.0 
 
 $292.69 
 
 $28.30 
 
 100.0 
 
 $254.16 
 
 $22.47 
 
 100.0 
 
 $642.34 
 
 $38.02 
 
 23.9 
 31. .3 
 
 J46.43 
 
 60.72 
 .13 
 
 27.73 
 
 $4.04 
 
 5.29 
 
 .01 
 
 2.42 
 
 12.3 
 
 30.3 
 
 0.7 
 
 20.6 
 
 $36.38 
 
 89.58 
 
 2.12 
 
 60 9B 
 
 $3.52 
 
 8.67 
 
 .20 
 
 5 nn 
 
 33.8 
 41.7 
 
 $84.01 
 103,00 
 
 $7.43 
 9.16 
 
 37.1 
 
 20,3 
 1.0 
 1.8 
 
 $103.99 
 
 89.89 
 4.32 
 7.79 
 
 $11.50 
 
 6.30 
 .30 
 
 14 3 
 
 
 
 .55 
 
 
 
 
 
 
 69.5 
 
 4.2 
 
 $135.01 
 
 8.09 
 
 $11.76 
 
 .71 
 
 63.9 
 
 4.9 
 
 $189.07 $18.29 
 
 14.38 1.39 
 
 76.6 
 
 6.0 
 
 $187,691 $16.59 
 
 15.04' 1.33 
 
 60.2 
 
 3.7 
 
 $266.99 
 
 16.13 
 
 $18.66 
 
 1.15 
 
 73.7 
 
 4.9 
 
 $143.10 
 
 9.44 
 
 $12.47 
 
 .82 
 
 68.8 
 
 2.1 
 
 $203.45 
 
 6.16 
 
 $19.68 
 
 .59 
 
 81.5 
 
 . 6.1 
 
 $202.73 $17.92 
 
 16.13J 1.34 
 
 63.9 
 
 23.3 
 
 $282.12 
 
 103.20 
 
 $19.80 
 
 7.24 
 
 
 
 
 
 
 
 
 
 0,1 
 10.0 
 
 .41 
 44.35 
 
 .03 
 
 6 4 
 
 12.37 
 
 1.08 
 
 
 
 
 
 
 3.11 
 
 
 
 
 
 
 
 
 11.3 
 
 3 7 
 
 $21.81 
 
 7.25 
 21.98 
 
 $1.90 
 
 .63 
 1.91 
 
 2.1 
 
 28.9 
 0.2 
 
 $6.16 
 
 85.38 
 .47 
 
 $0.59 
 
 8.26 
 .05 
 
 6.1 
 
 $15.13' $1.34 
 
 33.4 
 
 1.0 
 
 1.7 
 
 $147.96 
 
 4.67 
 7.59 
 
 $10.38 
 
 .33 
 
 11.3 
 
 12,4 31,05| 2,74 
 
 .53 
 
 100.0 
 
 $194.14 
 
 $16.91 
 
 100.0 
 
 $295.46 
 
 $28.58 
 
 100.0, $248.91 $22.00 
 
 100.0 
 
 $442.54 
 
 $31.02 
 
 61.0 
 79.1 
 
 111.4 
 
 $111,53 
 
 $9.71 
 
 36.2 
 105.0 
 
 90.0 
 
 $105. .89 
 
 $10,24 
 
 63,2 
 81,9 
 
 ** 
 
 $100.54 
 
 $14.19 
 
 38.9 
 101,0 
 
 23,6 
 
 $211.18 
 
 $14.80 
 
 'Receipts, but no expenditures. 
 
354 
 
 THIRD BIENNIAL REPORT 
 
 ANALYSIS TABLE 
 
 RECEIPTS BY SOURCES AND PAYMENTS BY PURPOSES, MEASURED BY 
 
 FISCAL YEAR ENDING DECEMBER 31, 
 CLASS 4 CITIES AND VILLAGES— 
 
 
 International Falls 
 
 (city) 
 
 Sprin 
 
 gfield (village) 
 
 ITEMS 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 
 .S10,000 
 
 TrucVal- 
 
 uation 
 
 Per 
 Capita 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 
 $10,000 
 
 TrueVal- 
 
 uation 
 
 Per 
 Capita 
 
 RECEIPTS : 
 
 I Revenue receipts, as follows: 
 A General revenues — ■ 
 
 47.C 
 2.7 
 
 $51.02 
 2. 86 
 
 S18..58 
 1.04 
 
 57.7 
 11.4 
 
 $154.15 
 30.49 
 
 $12.20 
 
 (b) from state and county grants.. 
 
 2.42 
 
 Total general revenues 
 
 B Commercial revenues — 
 
 fa) from special assessments 
 
 (b) from public service enterprises. 
 
 (c) from other earnings and int . . . 
 
 50.3 
 
 8.8 
 5.0 
 1.2 
 
 $S3.88 
 
 9.45 
 5.32 
 1.26 
 
 $19.62 
 
 3.44 
 
 1.94 
 
 .46 
 
 69.1 
 
 6.2 
 
 16.5 
 
 1.6 
 
 $184.64 
 
 16.54 
 
 43.99 
 
 4.30 
 
 $14.62 
 
 1.31 
 
 3.48 
 
 .34 
 
 Total commercial revenues. . . 
 
 Total revenue receipts 
 
 II Non-revenue receipts, as follows: 
 
 (a) from debt incurred during year. . . . 
 
 IG.O 
 66.3 
 
 28.1 
 6.6 
 
 $16.03 
 69.91 
 
 30.11 
 7.10 
 
 $5.84 
 25.46 
 
 10.97 
 2.58 
 
 24.3 
 934 
 
 5.7 
 0.9 
 
 $64.83 
 249.47 
 
 15.27 
 2.53 
 
 $6.13 
 19.76 
 
 1.21 
 .20 
 
 
 
 Total non-revenue receipts. . . 
 
 34.7 
 
 $37.21 
 
 $13.56 
 
 6.6 
 
 $17.80 
 
 $1.41 
 
 TOTAL RECEIPTS 
 
 100.0 
 
 $107.12 
 
 $39.01 
 
 100.0 
 
 $267.27 
 
 $21.16 
 
 PAYMENTS: 
 
 I Maintenance charges, as follows: 
 
 fa) 'or departmental operations 
 
 (b) for educational institutions 
 
 (1) public schools 
 
 (2) library, etc 
 
 fc) for public service enterprises 
 
 50.9 
 
 13.5 
 0.1 
 0.3 
 
 $59.14 
 
 14.07 
 .09 
 .29 
 
 S21.53 
 
 5:12 
 .03 
 .11 
 
 19.4 
 
 37.2 
 
 0.1 
 
 14.2 
 
 $49.32 
 
 94.52 
 
 .18 
 
 35.97 
 
 $3.91 
 
 7.48 
 
 .01 
 
 2.85 
 
 Total for maintenance 
 
 II Interest paid on debt 
 
 70.8 
 
 5.9 
 
 $73.69 
 
 6.14 
 
 $26.79 
 
 2.24 
 
 70.9 
 
 10.1 
 
 $179.99 
 
 25.30 
 
 $14.26 
 
 2.00 
 
 Total payments foi- mainte- 
 
 76.7 
 
 $79.73 
 
 $29.03 
 
 81.0 
 
 11.6 
 
 $205.29 
 
 29.54 
 
 $16.2 6 
 
 2 34 
 
 III Outlays for permanent improvements, 
 as follows: 
 
 (b) for educational institutions 
 
 (1) public schools 
 
 1.9 
 
 1.97 
 
 .72 
 
 
 
 
 
 (c) for public service enterprises 
 
 17.5 
 
 18.19 
 
 6,62 
 
 
 
 
 
 
 
 
 Total for permanent improve- 
 ments 
 
 19.4 
 
 3,9 
 
 $20.16 
 
 4.09 
 
 $7.34 
 
 1.48 
 
 11.6 
 
 7.3 
 0,1 
 
 $29.54 
 
 18.41 
 
 $2.34 
 
 1,46 
 
 
 
 
 
 
 
 TOTAL PAYMENTS 
 
 100.0 
 
 $103.98 
 
 $37.86 
 
 100.0 
 
 $263.84 
 
 $20.10 
 
 Net cost of city government to taxpayers 
 (Receipts, I, A, (a) ) 
 
 47. (i 
 114.0 
 
 28. S 
 
 S51 02 
 
 » 1 .8 5S 
 
 .57.7 
 82,3 
 
 122. .-) 
 
 
 
 Ratio of maintenance and interest, to revenue. . . 
 Ratio of receipts to payments for public service 
 
 ! 
 
 
 
 
MINNESOTA TAX COMMISSION 
 
 355 
 
 P — ^Continued 
 
 PER CENT OF TOTAL, BY TIIUE VALUATKIN 
 1911, OK DATE NEAREST THERETO 
 Above 1,000 and below 2,600 population in 1910 
 
 AND HY POPULATION 
 
 Granite Falls (city) 
 
 Ada (city) 
 
 North St. Paul 
 (village) 
 
 Cannon Falls (city) 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 
 $10,000 
 
 TrueVal- 
 
 uation 
 
 Per 
 Capita 
 
 $11.82 
 2.62 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 
 $10,000 
 
 rrueVal- 
 
 uation 
 
 Per 
 Capita 
 
 Per 
 
 Cent 
 
 of 
 Total 
 
 56.9 
 17.5 
 
 1 
 Per 
 $10,000 Per 
 TrueVal-l Capita 
 uation '■ 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 
 $10,000 
 
 TrueVal- 
 
 uation 
 
 Per 
 Capita 
 
 50.2 
 . 11.1 
 
 $160.37 
 35.57 
 
 50.4 
 8.2 
 
 $179.48 
 29.09 
 
 $15.30 
 2.48 
 
 $122.42! .$8.41 
 37.72; 2.59 
 
 28.9 
 6.7 
 
 $111.44 
 25.86 
 
 $10.24 
 2.38 
 
 61.3 
 
 $196.94 
 
 $14.44 
 
 68.6 
 
 $208.68 
 
 $17.78 
 
 74.4 
 
 5.6 
 
 17.8 
 
 0,6 
 
 $160,141 $11.00 
 
 12.12 .83 
 
 38.40 2.64 
 
 1.09 .07 
 
 35.6 
 
 0.9 
 1.8 
 0.4 
 
 $137.30 
 
 3.38 
 6.89 
 1.58 
 
 $12.62 
 
 .31 
 .63 
 
 .15 
 
 30.8 
 1.9 
 
 98.74 
 5.93 
 
 7.28 
 .44 
 
 24. i 
 1.5 
 
 88.19 
 5.35 
 
 7.51 
 .46 
 
 32.8 
 94.1 
 
 5.9 
 
 $104.67 
 300.61 
 
 18.64 
 
 $7.72 
 22.16 
 
 1.36 
 
 26.3 
 84.9 
 
 11.6 
 3.5 
 
 $93.64 
 302.12 
 
 41.61 
 12.42 
 
 $7.98 
 26.76 
 
 3.55 
 1.06 
 
 23.9 
 98.3 
 
 $51.6l| $3.64 
 211.75 14.64 
 
 31 
 38.7 
 
 51.5 
 9.8 
 
 $11.85 
 149.16 
 
 198.17 
 37.62 
 
 $1.09 
 13.71 
 
 IS 21 
 
 
 1.7 
 
 3.56 .25 
 
 
 
 
 
 
 S.9 
 
 $18.64 
 
 $1.36 
 
 16.1 
 
 $64.03 
 
 $4.61 
 
 1.7 
 
 $3.56 $0.26 
 
 61.3 
 
 $236.79 
 
 $21.67 
 
 lOO.O 
 
 $319.25 
 
 $23.52 
 
 100.0 
 
 $356.15 
 
 $30.36 
 
 100.0 
 
 $216.31 $14.79 
 
 100.0 
 
 $384.94 
 
 $34.38 
 
 14.0 
 
 27.1 
 O.S 
 
 $51.61 
 
 100.04 
 
 2.94 
 
 68.21 
 
 $3.80 
 
 7.37 
 
 .22 
 
 5.03 
 
 21.9 
 29.9 
 36.9 
 
 $71.43 
 
 97.70 
 
 .09 
 
 120.56 
 
 $6.09 
 
 8.32 
 
 .01 
 
 10.28 
 
 22.9 
 
 4S.2 
 
 * 
 
 12.4 
 
 $51.88 
 
 109,32 
 
 ,03 
 
 28.05 
 
 $3.56 
 
 7.51 
 
 .00 
 
 1.93 
 
 11.6 
 20.8 
 
 $35.91 
 64.22 
 
 $3.30 
 5.90 
 
 18.5 
 
 0.9 
 
 2.62 
 
 .24 
 
 60.1 
 
 1.7 
 
 $222.80 
 
 6.39 
 
 $16.42 
 
 .47 
 
 88.7 
 
 5.0 
 
 $289.84 
 
 16.38 
 
 $24.70 
 
 1.40 
 
 83.5 
 
 3.5 
 
 $189.28 
 
 7.99 
 
 $13.00 
 
 .55 
 
 33.3 
 
 1.4 
 
 $102.76 
 
 4.38 
 
 $9.44 
 
 .40 
 
 62.1 
 
 $229.19 
 
 $16.89 
 
 93.7 
 
 3.8 
 
 $306.22 
 
 12.23 
 
 $26.10 
 
 1.04 
 
 87.0 
 
 8.0 
 ],2 
 
 $197.27 
 
 19.55 
 2.77 
 
 $13.66 
 
 1.34 
 .19 
 
 34.7 
 
 13,5 
 41,6 
 
 $107.13 
 
 41.70 
 128, .50 
 
 $9.84 
 
 3.83 
 
 
 
 11.81 
 
 
 
 
 
 
 
 31 4 
 
 115, .58 
 
 8..52 
 
 
 
 
 
 
 
 4,4 
 
 13,. 54 
 
 1.25 
 
 
 
 
 
 
 
 
 31.4 
 
 2.2 
 4 3 
 
 $115.58 
 
 7.99 
 15^81 
 
 $8.62 
 
 .59 
 1.16 
 
 3.8 
 
 2.5 
 
 $12.23 
 
 8.09 
 
 $1.04 
 
 .69 
 
 9.8 
 
 2,3 
 0,9 
 
 $22.32 
 
 5.08 
 2.03 
 
 $1.53 
 
 .35 
 .14 
 
 59.5 
 
 2,5 
 3.3 
 
 $183.74 
 
 7.77 
 10.26 
 
 $16.89 
 
 .72 
 .94 
 
 
 
 
 
 
 100.0 
 
 $368.57 
 
 $27.16 
 
 $11.82 
 
 100.0 
 
 $326.64 
 
 $27.83 
 
 100.0 
 
 $226.70 
 
 $15.67 
 
 100.0 
 
 $308.90 
 
 $28.39 
 
 50.2 
 76.2 
 
 53.7 
 
 $160.37 
 
 50.4 
 101.4 
 
 73.2 
 
 $179.49 
 
 $15.30 
 
 50.9 
 93.2 
 
 130.9 
 
 $122.42 
 
 $8.41 
 
 28.9 
 71.8 
 
 42.6 
 
 $111.44 
 
 $10.24 
 
 *Not inserted if less than 1-10 of one per cent. 
 
356 
 
 THIRD BIENNIAL REPORT 
 
 ANALYSIS TABLE 
 
 RECEIPTS KY SOURCES AND PAYMENTS BY PURPOSES, MEASURED BY 
 
 FISCAL YEAR ENDING DECEMBER 31 , 
 CLASS 4 CITIES AND VILLAGES— 
 
 
 Bovey (village) 
 
 Perhaiii (village) 
 
 ITEMS 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 
 » 10, 000 
 
 TrueVal- 
 
 uation 
 
 Per 
 Capita 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 810,000 
 True Val- 
 uation 
 
 Per 
 Capita 
 
 RECEIPTS: 
 
 I Revenue receipts, as follows: 
 1 * A General revenues — 
 
 75.2 
 0.8 
 
 S215.93 
 2.10 
 
 $6.88 
 .07 
 
 39.9 
 8.9 
 
 $163.49 
 36.49 
 
 $8 27 
 
 (b) from state and county grants.. 
 
 1.84 
 
 Total general revenues 
 
 B Commercial revenues — 
 
 76.0 
 
 4.4 
 
 10.1 
 
 0.1 
 
 $218.03 
 
 12.70 
 
 29.00 
 
 .36 
 
 $6.95 
 
 .41 
 .93 
 .01 
 
 48.8 
 
 $199.98 
 
 $10.11 
 
 (b) from public service enterprises 
 
 (c) from other earnings and int . . . 
 
 15.2 
 0.6 
 
 62.33 
 2.53 
 
 3.15 
 .13 
 
 Total commercial revenues. . . 
 
 Total revenue receipts 
 
 II Non-revenue receipts, as follows: 
 
 14.6 
 90.6 
 
 $42.06 
 260.09 
 
 $1.36 
 8.30 
 
 15.8 
 64.6 
 
 34.9 
 0.5 
 
 $64.86 
 264.84 
 
 142.38 
 2.20 
 
 $3.28 
 13.39 
 
 7 20 
 
 (b) from other sources 
 
 9.4 
 
 27.07 
 
 .86 
 
 .11 
 
 Total non-revenue receipts. . . 
 
 9.4 
 
 $27.07 
 
 $0.86 
 
 35.4 
 
 $144.58 
 
 $7.31 
 
 TOTAL RECEIPTS 
 
 100.0 
 
 $287.16 
 
 $9.16 
 
 100.0 
 
 $409.42 
 
 $20.70 
 
 
 PAYMENTS: 
 
 I Maintenance charges, as follows: 
 
 (a) for departmental operations 
 
 (b) for educational institutions— 
 
 (1) public schools 
 
 (2) library, etc 
 
 57.1 
 6.8 
 
 S15S.04 
 18.73 
 
 $5.04 
 .00 
 
 6.0 
 
 24.5 
 
 S22.85 
 93.63 
 
 $1.16 
 4.73 
 
 (c) for public service enterprises 
 
 0.8 
 
 2.23 
 
 .07 
 
 23.5 
 
 89.66 
 
 4.53 
 
 Total for maintenance 
 
 II Interest paid on debt 
 
 64.7 
 
 2.S 
 
 $179.00 
 
 8.06 
 
 $6.71 
 
 .26 
 
 54.0 
 
 6.1 
 
 $206.14 
 
 23.34 
 
 $10.42 
 
 1.18 
 
 Total payments for mainte- 
 
 67.2 
 
 8.9 
 
 1.8 
 
 $187.06 
 
 24.00 
 5.07 
 
 $6.97 
 
 .79 
 .16 
 
 60.1 
 
 0.9 
 
 $229.48 
 
 3.44 
 
 $11.60 
 
 .17 
 
 III Outlays for permanent improvements, 
 as follows: 
 
 fa) for departmental operations 
 
 (b) for educational institutions — 
 
 (2) library, etc 
 
 
 
 
 (c) for public service enterprises 
 
 
 
 
 
 
 
 1 
 
 
 
 
 Total for permanent improve- 
 ments 
 
 IV Paid on principal of debt 
 
 10.7 
 
 $29.67 
 
 $0.96 
 
 0.9 
 
 37.1 
 1.9 
 
 $3.44 
 
 141.84 
 7.40 
 
 $0.17 
 
 7 17 
 
 
 22.1 
 
 60.00 
 
 1.92 
 
 37 
 
 
 
 TOTAL PAYMENTS 
 
 100.0 
 
 $276.73 
 
 $8.84 
 
 100.0 
 
 $382.16 
 
 $19.31 
 
 Net cost of city government to taxpayers 
 (Receipts I, A, (a) ) 
 
 75.2 
 71.9 
 
 1,300 6 
 
 .t215.93 
 
 $6.88 
 
 39.9 
 86.7 
 
 69.5 
 
 $163.49 
 
 $8.27 
 
 Ratio of maintenanee and interest to revenue. . . 
 
 Ratio of receipts to payments for public service 
 
 enterprises 
 
 
 
 
MINNESOTA TAX COMMISSION 
 
 357 
 
 P — ^Continued 
 
 PER CENT OF TOTAL, BY TRUE VALUATION AND BY POPULATION 
 1911, OR DATE NEAREST THERETO 
 Above 1,000 and below 2,500 population in 1910 
 
 Caledonia (village) 
 
 Barnesville (city) 
 
 * Mountain Iron ( 
 
 village) 
 
 South Stillwater (village) 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 SIO.OOO 
 True Val- 
 uation 
 
 Per 
 Capita 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 
 $10,000 
 
 TrueVal- 
 
 uation 
 
 Per 
 Capita 
 
 Per 
 
 Cent 
 
 of 
 Total 
 
 Per 
 
 $10,000 
 
 TrueVal- 
 
 uation 
 
 Per 
 Capita 
 
 Per 
 
 Cent 
 
 of 
 Total 
 
 Per 
 
 $10,000 
 
 TrueVal- 
 
 uation 
 
 Per 
 Capita 
 
 31.8 
 7.1 
 
 $80.70 
 18.03 
 
 $8.38 
 1.87 
 
 50.7 
 9.1 
 
 $167.03 
 29.92 
 
 $11.85 
 2.12 
 
 37.6 
 2.7 
 
 $10.23 
 .74 
 
 $18.25 
 1.28 
 
 46.2 
 11.1 
 
 $141.52 
 33.94 
 
 $6.56 
 1.57 
 
 38.9 
 
 0.3 
 
 $98.73 
 
 .65 
 
 37.05 
 
 2.25 
 
 $10.25 
 
 .07 
 
 3.85 
 
 .23 
 
 69.8 
 
 0.4 
 
 38.0 
 0.7 
 
 $196.96 
 
 1.22 
 
 125.29 
 
 2.26 
 
 $13.97 
 
 .09 
 
 8.90 
 
 .16 
 
 40.3 
 
 $10.97 
 
 $19.63 
 
 57.3 
 
 0.5 
 
 14.5 
 
 0,2 
 
 $176.46 
 
 1.56 
 
 44.37 
 
 .56 
 
 $8.13 
 
 .07 
 
 14.6 
 0.9 
 
 2.7 
 0.9 
 
 .74 
 .24 
 
 1.28 
 .43 
 
 2.06 
 .03 
 
 16.8 
 64.7 
 
 43.1 
 
 $39.95 
 138.68 
 
 109.20 
 5.83 
 
 $4.15 
 14.40 
 
 11.33 
 .61 
 
 39.1 
 98.9 
 
 $128.77 
 326.72 
 
 $9.15 
 23.12 
 
 3.6 
 43.9 
 
 55.9 
 0.2 
 
 $0.98 
 11.95 
 
 15.24 
 .07 
 
 $1.71 
 21.24 
 
 27.23 
 .13 
 
 15.2 
 72.6 
 
 26.3 
 1.2 
 
 $46.59 
 222.05 
 
 82. 04 
 2.17 
 
 $2.16 
 10.29 
 
 3.80 
 
 2.2 
 
 1.1 
 
 3.75 
 
 .26 
 
 .10 
 
 46.3 
 
 $116.03 
 
 $11.94 
 
 1.1 
 
 $3.75 
 
 $0.26 
 
 66.1 
 
 $16.31 
 
 $27.36 
 
 27.5 
 
 $84.17 
 
 $3.90 
 
 100.0 
 
 .$263.71 
 
 $26.34 
 
 100.0 
 
 $329.47 
 
 $23.38 
 
 100.0 
 
 $27.26 
 
 $48.60 
 
 100.0 
 
 $306.22 
 
 $14.19 
 
 7.5 
 23.3 
 
 $18.90 
 B9.08 
 
 $1.96 
 6.13 
 
 15.7 
 26.5 
 
 $51.05 
 86.44 
 
 $3.62 
 6.14 
 
 21.2 
 13.6 
 
 $6.78 
 4.33 
 
 $11.99 
 7.74 
 
 12.9 
 30.8 
 
 $41.02 
 97.99 
 
 $1.90 
 4.54 
 
 15.7 
 
 39.58 
 
 4.11 
 
 33.4 
 
 108.70 
 
 7.72 
 
 11.2 
 
 3.56 
 
 6.36 
 
 22.8 
 
 72.35 
 
 3.36 
 
 46. S 
 
 1.7 
 
 $117.66 
 
 4.23 
 
 $12.20 
 
 .44 
 
 75.6 
 
 6.6 
 
 $246.19 
 
 21.74 
 
 $17.48 
 
 1..54 
 
 46.0 
 
 1.1 
 
 $14.67 
 
 .34 
 
 $26.09 
 
 .67 
 
 66.5 
 
 2.9 
 
 $211.36 
 
 9.18 
 
 $9.80 
 
 .43 
 
 48.2 
 
 42.3 
 0.9 
 
 $121.79 
 
 106.82 
 2.40 
 
 $12.64 
 
 11.08 
 .25 
 
 82.2 
 
 ' 1.4 
 
 $267.93 
 
 4.55 
 
 $19.02 
 
 .32 
 
 47.1 
 
 9.8 
 8.5 
 
 $15.01 
 
 3.12 
 2.69 
 
 $26.76 
 
 5.56 
 4.79 
 
 69.4 
 
 $220.54 
 
 $10.23 
 
 
 
 
 
 
 
 
 
 
 4,0 
 
 10.13 
 
 1.05 
 
 4.3 
 
 13.81 
 
 1.00 
 
 23.3 
 
 7.42 
 
 13.21 
 
 25.2 
 
 79.78 
 
 3.71 
 
 47.2 
 
 l.S 
 
 3a 
 
 $119.36 
 
 3.64 
 7.94 
 
 $12.38 
 
 .3S 
 
 .82 
 
 6.7 
 
 10.7 
 1.4 
 
 $18.36 
 
 34.98 
 4.61 
 
 $1.32 
 
 2.48 
 .33 
 
 41.6 
 
 11.0 
 0.3 
 
 $13.23 
 
 3.54 
 .07 
 
 $23.66 
 
 6.30 
 .13 
 
 25.2 
 
 5.1 
 0.3 
 
 $79.78 
 
 15.08 
 .98 
 
 $3.71 
 
 .75 
 .05 
 
 100.0 
 
 $252.72 
 
 $26.22 
 
 100.0 
 
 $325.88 
 
 $23. IS 
 
 100.0 
 
 $31.85 
 
 $56.75 
 
 100.0 
 
 $317.38 
 
 $14.74 
 
 31.S 
 87. S 
 
 74.£ 
 
 $80.70 
 
 $8.3S 
 
 50.7 
 82.3 
 
 102.3 
 
 $167.03 
 
 $11.8£ 
 
 37. e 
 
 125.C 
 6.7 
 
 $10.23 
 
 $18.25 
 
 46.2 
 99.3 
 
 29.2 
 
 $141.52 
 
 $6.56 
 
 * Mineral 
 
358 
 
 THIRD BIENNIAL REPORT 
 
 ANALYSIS TABLE 
 
 RECEIPTS BY SOURCES AND PAYMENTS BY PURPOSES, MEASURED BY 
 
 FISCAL YEAR ENDING DECEMBER 31, 
 CLASS 4 CITIES AND VILLAGES— 
 
 
 Dawson (city) 
 
 Wlieaton"(vmage) 
 
 ITEMS 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 
 $10,000 
 
 TrueVal- 
 
 uation 
 
 Per 
 Capita 
 
 Per 
 
 Cent 
 
 of 
 Total 
 
 Per 
 
 $10,000 
 
 TrueVal- 
 
 uation 
 
 Per 
 Capita 
 
 RECEIPTS: 
 
 I Revenue receipts, as follows: 
 
 A General revenues — 
 
 58.2 
 10.7 
 
 $172.34 
 31.71 
 
 $14.26 
 2.63 
 
 34.3 
 7.7 
 
 $139.83 
 31.20 
 
 $12.92 
 
 (b) from state and county grants.. 
 
 2.88 
 
 Total general revenues 
 
 B Commercial revenues — 
 
 68.9 
 
 $204.06 
 
 $16.89 
 
 42.0 
 
 6.0 
 
 $171.03 
 
 24.50 
 
 $16.80 
 
 2 27 
 
 / (b) from public service enterprises. 
 (c) from other earnings and int. . . 
 
 29.0 
 0.7 
 
 86,04 
 2.14 
 
 7.12 
 .17 
 
 
 3.2 
 
 12.95 
 
 1.20 
 
 Total commercial revenues. . . 
 
 Total revenue receipts 
 
 11 Non-revenue receipts, as follows: 
 
 29.7 
 98.6 
 
 $88.18 
 292.23 
 
 $7.29 
 24.18 
 
 9.2 
 61.2 
 
 48.7 
 0.1 
 
 $37.46 
 208.48 
 
 198.57 
 .55 
 
 $3.47 
 19.27 
 
 18.35 
 
 
 1.4 
 
 4.34 
 
 .36 
 
 .05 
 
 
 
 Total non-revenue receipts. . . 
 
 1.4 
 
 $4.34 
 
 $0.36 
 
 48.8 
 
 $199.12 
 
 $18.40 
 
 TOTAL RECEIPTS 
 
 100.0 
 
 $296.67 
 
 $24.64 
 
 100.0 
 
 $407.60 
 
 $37.67 
 
 
 
 PAYMENTS: 
 
 I Maintenance charges, as follows: 
 
 fa) for departmental operations 
 
 (b) for educational institutions 
 
 18.3 
 
 33.5 
 
 0.6 
 
 19.0 
 
 $54.74 
 
 100.27 
 
 1.63 
 
 56.83 
 
 .$4.53 
 
 8.30 
 .14 
 
 4.70 
 
 7.2 
 21.1 
 
 $28.64 
 85.93 
 
 $2.73 
 7.94 
 
 (2) librarv etc .... 
 
 
 (c) for public service enterprises 
 
 4.6 
 
 18.80| 1.74 
 
 Total for maintenance 
 
 71.4 
 
 8.5 
 
 $213.47 
 
 25.48 
 
 $17.67 
 
 2.11 
 
 32.9 
 
 4.0 
 
 $133.37 
 
 16.36 
 
 $12.41 
 
 1.51 
 
 
 
 Total payments for mainte- 
 
 79.9 
 
 4.3 
 
 $238.96 
 
 13.01 
 
 $19.78 
 
 l.Of 
 
 36.9 
 
 11.5 
 13.5 
 
 $149.73 
 
 46.69 
 54.94 
 
 $13.92 
 
 III Outlays for permanent improvements, 
 as follows: 
 
 (a) for departmental operations 
 
 (b) for educational institutions 
 
 4.32 
 5.08 
 
 (2) library etc . 
 
 
 
 
 
 (c) for public aervioc enterprises 
 
 11.2 
 
 33.64 
 
 2.78 
 
 12.9 
 
 52.61 
 
 4.86 
 
 Total for permanent improve- 
 
 16.6 
 
 $46.66 
 
 $3.86 
 
 37.9 
 
 25.2 
 
 $164.24 
 
 102.73 
 
 $14.26 
 
 
 9.49 
 
 
 4.6 
 
 13.83 
 
 1.15 
 
 
 
 
 
 
 TOTAL PAYMENTS 
 
 100.0 
 
 $299.43 
 
 $24.79 
 
 100.0 
 
 $406.70 
 
 $37.67 
 
 
 
 Net cost of city government to taxpayers 
 
 68.2 
 81.8 
 
 95.1 
 
 $172.34 
 
 $14.26 
 
 34.3 
 71.8 
 
 0.0 
 
 $139.83 
 
 $12.92 
 
 Ratio of maintenance and interest to revenue. . . 
 Ratio of receipts to payments for public service 
 
 
 
 
MINNESOTA TAX COMMISSION 
 
 P — Continued 
 
 PER CENT OF TOTAL, BY TRUE VALUATION AND BY POPULATION 
 1911, OR DATE NEAREST THERETO 
 Ab ove 1,000 and below 2,600 p opulation in 1910 
 
 359 
 
 North Mankato (village) 
 
 Madelia (village) 
 
 Waterville (city) 
 
 Montgomery (city) 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 
 $10,000 
 True Val- 
 uation 
 
 Per 
 Capita 
 
 Per 
 
 Cent 
 
 of 
 Total 
 
 Per 
 
 $10,000 
 
 TrueVal- 
 
 uation 
 
 Per 
 Capita 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 $10,000 
 True Val- 
 uation 
 
 Per 
 Capita 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 $10,000 
 True Val- 
 uation 
 
 Per 
 Capita 
 
 20.6 
 7.6 
 
 SS0.91 
 29.70 
 
 $4.59 
 1.69 
 
 67.8 
 11.4 
 
 $123.35 
 20.67 
 
 $11.04 
 1.85 
 
 79.4 
 16.4 
 
 $135.69 
 27.98 
 
 $9,68 
 2,00 
 
 45.7 
 11.8 
 
 $115.54 
 29.65 
 
 $8.40 
 2.16 
 
 28.2 
 
 1.4 
 
 $110.61 
 
 5.37 
 
 $6.28 
 
 .31 
 
 79.2 
 
 0.4 
 
 19.2 
 
 1.2 
 
 $144.02 
 
 .71 
 
 35.02 
 
 2.03 
 
 $12.89 
 
 .06 
 
 3.13 
 
 .20 
 
 96.8 
 
 $163.67 
 
 $11.68 
 
 67.6 
 
 $145.19 
 
 $10.56 
 
 
 1.9 
 1.7 
 
 3.30 
 2.94 
 
 .24 
 .21 
 
 4.6 
 0.6 
 
 11.701 .85 
 1.54, .11 
 
 0.2 
 
 .89 
 
 .05 
 
 1.6 
 29.8 
 
 1.6 
 
 $6.26 
 116.87 
 
 6.09 
 
 268.87 
 
 $0.36 
 6.64 
 
 .35 
 15.26 
 
 20.8 
 100.0 
 
 $37.76 
 181.78 
 
 $3.39 
 16.28 
 
 3.6 
 99.4 
 
 $6.24 
 169.81 
 
 $0.46 
 12.13 
 
 6.2 
 62.7 
 
 34.9 
 2.4 
 
 $13.24 
 158.43 
 
 88 00 
 
 $0.96 
 11.52 
 
 fi 41 
 
 68.6 
 
 
 
 
 0.6 
 
 .93 
 
 .06 
 
 e.ooi .42 
 
 
 
 
 
 70.2 
 
 $274.96 
 
 $15.61 
 
 
 
 
 0.6 
 
 0.93 
 
 $0.06 
 
 37.3 
 
 $94 00 -^f^ R^ 
 
 
 
 
 
 
 
 100.0 
 
 $391.83 
 
 $22.26 
 
 100.0 
 
 $181.78 
 
 $16.28 
 
 100.0 
 
 $170.74 
 
 $12.19 
 
 100.0 
 
 $262.43 
 
 $18.36 
 
 11.8 
 19.0 
 
 S46.17 
 74.62 
 
 $2.62 
 4.23 
 
 18.4 
 35.0 
 
 $33.23 
 63.22 
 
 $2.97 
 5.0,5 
 
 28.9 
 
 38.1 
 0,6 
 
 $62.26 
 
 81.99 
 1.13 
 
 $4.44 
 
 5.86 
 .08 
 
 12.0 
 
 18.8 
 3.8 
 4.6 
 
 $38.70 
 
 60.30 
 12.15 
 14.86 
 
 $2.81 
 4.39 
 
 
 
 
 30.2 
 
 54.27 
 
 4.85 
 
 1 08 
 
 
 
 
 
 
 
 30.8 
 
 2.3 
 
 $120.79 
 
 9.02 
 
 $6.86 
 
 .51 
 
 83.6 
 
 5.3 
 
 $160.72 
 
 9,46 
 
 $13.47 
 
 .85 
 
 67.6 
 
 6.2 
 
 $145.38 
 
 13.56 
 
 $10.38 
 
 1.00 
 
 39.2 
 
 3.5 
 
 $126.01 
 
 11.04 
 
 $9.16 
 
 .81 
 
 33.1 
 
 $129.81 
 
 $7.36 
 
 88.9 
 
 1 
 $160.18 $14.32 
 
 73.8 
 
 $168.94 
 
 $11.38 
 
 42.7 
 
 $137.06 
 
 $9.97 
 
 
 
 
 
 
 
 
 
 52.6 
 
 169.22 
 
 12.31 
 
 
 
 
 : 
 
 
 
 
 
 66.9 
 
 261.92 
 
 14.87 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 66.9 
 
 $261.92 
 
 $14.87 
 
 
 
 
 
 
 52.6 
 
 3.3 
 1.4 
 
 $169.22 
 
 10.62 
 6.10 
 
 $12.31 
 
 
 
 
 25.9 
 0.3 
 
 $55.54 
 .66 
 
 $3.97 
 .05 
 
 .78 
 
 
 
 
 11.1 
 
 $19.92 $1.78 
 
 .37 
 
 
 
 
 
 100.0 
 
 $391.73 
 
 $22.23 
 
 100.0 
 
 $180.10 $16.10 
 
 100.0 
 
 $215.14 
 
 $16.40 
 
 100.0 
 
 $321.99 
 
 $23.43 
 
 20.6 
 111.1 
 
 0.0 
 
 $80.91 
 
 $4.59 
 
 67.8 
 88.1 
 
 64.5 
 
 $123.35 
 
 $11,04 
 
 79.4 
 93.6 
 
 $135. .59 
 
 $9.68 
 
 45.7 
 86.5 
 
 78.7 
 
 $115.54 
 
 $8.40 
 
 •Receipts, but no expenditures. 
 
mo 
 
 THIRD BIENNIAL REPORT 
 
 ANALYSIS TABLE 
 
 RECEIPTS BY SOURCES AND PAYMENTS BY PURPOSES, MEASURED BY 
 
 FISCAL YEAR ENDING DECEMBER 31, 
 CLASS 4 CITIES AND VILLAGES— 
 
 
 Pine City CviUage) 
 
 Long Prairie (village) 
 
 ITEMS 
 
 Per 
 
 Cent 
 
 of 
 Total 
 
 Per 
 $10,000 
 True Val- 
 uation 
 
 Per 
 Capita 
 
 Per 
 
 Cent 
 
 of 
 Total 
 
 Per 
 
 $10,000 
 
 TrueVal- 
 
 uation 
 
 Per 
 Capita 
 
 RECEIPTS: 
 
 I Revenue receipts, as follows: 
 A General revenues — 
 
 75.5 
 21.5 
 
 $174.57 
 49.76 
 
 $9.84 
 2.81 
 
 51.4 
 12.9 
 
 $111.65 
 27.89 
 
 $10.37 
 
 (b) from state and county grants.. 
 
 2.59 
 
 Total general revenues 
 
 B Commercial revenues — ■ 
 
 97.0 
 
 $224.33 
 
 $12.65 
 
 64.3 
 
 $139.64 
 
 $12.96 
 
 
 
 
 
 24.3 
 10.4 
 
 52.60 
 22.62 
 
 ■ 4.88 
 
 
 
 
 
 2.10 
 
 
 
 
 
 
 
 
 
 
 34.7 
 99.0 
 
 0.4 
 0.6 
 
 $76.22 
 214.76 
 
 .90 
 1.20 
 
 $6.98 
 
 Total revenue receipts 
 
 II Non-revenue receipts, as follows: 
 
 97.0 
 
 224.33 
 
 12.65 
 
 19.94 
 
 .08 
 
 
 3.0 
 
 6.92 
 
 .39 
 
 .12 
 
 
 
 Total non-revenue receipts . . . 
 
 3.0 
 
 $6.92 
 
 $0.39 
 
 1.0 
 
 $2.10 
 
 $0.20 
 
 TOTAL RECEIPTS 
 
 100.0 
 
 $231.25 
 
 $13.04 
 
 100.0 
 
 $216.86 
 
 $20.14 
 
 
 
 PAYMENTS : 
 
 I Maintenance charges, as follows: 
 
 (a) for departmental operationa 
 
 (b) for educational institutions — 
 
 37.4 
 
 53.7 
 0.7 
 
 $87.92 
 
 126.40 
 1.51 
 
 $4.96 
 
 7.12 
 .09 
 
 59.0 
 36.1 
 
 $123.22 
 75.47 
 
 $11.45 
 7.01 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Total for maintenance 
 
 91.8 
 
 5.4 
 
 $215.83 
 
 12.83 
 
 $12.17 
 
 .72 
 
 96.1 
 
 4.1 
 
 $198.69 
 
 8.57 
 
 $18.46 
 .80 
 
 
 
 Total payments for mainte- 
 
 97.2 
 
 $228.66 
 
 $12.89 
 
 99.2 
 
 $207.26 
 
 $19.26 
 
 III Outlays for permanent improvements,., 
 as follows: 
 
 
 (b) for educational institutions — 
 
 
 
 
 
 ' 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Total for permanent improve- 
 
 
 
 
 
 
 
 • 
 
 
 
 
 
 
 
 
 2.8 
 
 $6.63 
 
 $0.38 
 
 0.8 
 
 $1.21 
 
 $0.11 
 
 
 
 TOTAL PAYMENTS 
 
 100.0 
 
 $235.29 
 
 $13.27 
 
 100.0 
 
 $208.47 
 
 $19.37 
 
 
 
 Net cost of city government to taxpayers 
 {Receipts, I, A, (a) ) 
 
 75.5 
 101.9 
 
 $174.57 
 
 $9.84 
 
 51.4 
 96.6 
 
 • 
 
 $111.65 
 
 $10.37 
 
 Ratio of maintenance and interest to revenue. . . 
 Ratio of receipts to payments for public service 
 
 
 
 
 
 
 •Receipts, but no expenditures. 
 
MINNESOTA TAX COMMISSION 
 
 P — ^Continued 
 
 PER CENT OF TOTAL, BY TRUE VALUATION AND BY POPULATION 
 1911, OR DATE NEAREST THERETO 
 Above 1,000 and below 2,600 population in 1910 
 
 361 
 
 Kenyon (village) 
 
 Chatfield (city) 
 
 Buffalo (village) 
 
 Appleton (village) 
 
 Per 
 
 Cent 
 
 of 
 Total 
 
 Per 
 
 SIO.OOO 
 
 TrueVal- 
 
 uation 
 
 Per 
 Capita 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 
 $10,000 
 
 TrueVal- 
 
 uation 
 
 Per 
 
 Capita 
 
 Per ' 
 Cent 
 
 of 
 Total 
 
 Per 
 
 $10,000 
 True Val- 
 uation 
 
 Per 
 Capita 
 
 Per 
 
 Cent 
 
 of 
 Total 
 
 Per 
 
 $10,000 
 
 TrueVal- 
 
 uation 
 
 Per 
 Capita 
 
 70.0 
 17.0 
 
 $114.60 
 27.82 
 
 $11.57 
 2.81 
 
 53.6 
 17.1 
 
 $40.63 
 12.98 
 
 $6.27 
 1.98 
 
 44.4 
 15.2 
 
 $126.85 
 43.52 
 
 $9.93 
 3.41 
 
 38.9 
 8.3 
 
 $133.97 
 28.54 
 
 $11,83 
 2.52 
 
 87.0 
 
 $142.42 
 
 $14.38 
 
 70.7 
 
 $63.61 
 
 $8.26 
 
 69.6 
 
 $170.37 
 
 $13.34 
 
 47.2 
 
 2.5 
 
 22.1 
 
 2.6 
 
 $162.61 
 
 8.50 
 
 76,10 
 
 8.79 
 
 $14.36 
 
 75 
 
 6.1 
 2.8 
 
 8.29 
 4.57 
 
 .84 
 .46 
 
 7.7 
 2.1 
 
 5.86 
 1.56 
 
 .91 
 .24 
 
 10.8 
 1.4 
 
 30.78 
 4.08 
 
 2.41 
 .32 
 
 6.72 
 .77 
 
 7.9 
 94.9 
 
 2.9 
 2.2 
 
 $12.86 
 166.28 
 
 4.79 
 3.60 
 
 $1.30 
 16.68 
 
 .49 
 .37 
 
 9.8 
 80.6 
 
 19.5 
 
 $7.42 
 61.03 
 
 14.74 
 
 $1.16 
 9.40 
 
 2,27 
 
 12.2 
 71.8 
 
 28.0 
 0.2 
 
 $34.86 
 205.23 
 
 80.74 
 .52 
 
 $2.73 
 16.07 
 
 6.28 
 .04 
 
 27.2 
 74.4 
 
 23.2 
 2.4 
 
 $93.39 
 266.90 
 
 79.59 
 8.59 
 
 $8.34 
 22.69 
 
 7.03 
 .76 
 
 
 
 
 
 
 6.1 
 
 $8.39 
 
 $0.86 
 
 19.6 
 
 $14.74 
 
 $2.27 
 
 28.2 
 
 $81.26 
 
 $6.32 
 
 2S.6 
 
 $88.18 
 
 $7.79 
 
 100.0 
 
 $163.67 
 
 $16.64 
 
 100.0 
 
 $76.77 
 
 $11.67 
 
 100.0 
 
 $286.49 
 
 $22.39 
 
 100.0 
 
 $344.08 
 
 $30.48 
 
 21.9 
 
 39.2 
 9.6 
 
 $35.81 
 
 63.87 
 15.75 
 
 $3.62 
 
 6.45 
 1.59 
 
 26.3 
 
 49.8 
 0.4 
 7.6 
 
 $19.87 
 
 37.84 
 
 .29 
 
 5.74 
 
 $3.06 
 
 5.84 
 .04 
 .89 
 
 28.6 
 
 38.1 
 0.3 
 
 $82.97 
 
 110.57 
 .87 
 
 $6.50 
 
 8.66 
 .07 
 
 10.2 
 
 24.0 
 1.0 
 
 27.8 
 
 $34.55 
 
 81.19 
 
 3,50 
 
 94,07 
 
 $3.05 
 
 7.17 
 
 .31 
 
 8.31 
 
 
 
 
 
 
 
 
 70.7 
 
 4.0 
 
 $116.43 
 
 6.39 
 
 $11.66 
 
 .65 
 
 84.1 
 
 1.1 
 
 $63.74 
 
 .97 
 
 $9.83 
 
 .15 
 
 67.0 
 
 2.3 
 
 $194.41 
 
 6.60 
 
 $15.23 
 
 .52 
 
 63.0 
 
 2.0 
 
 $213.31 
 
 6,68 
 
 $18.84 
 
 .59 
 
 74.7 
 
 $121.82 
 
 $12.31 
 
 86.2 
 
 $64.71 
 
 $9.98 
 
 69.3 
 
 $201.01 
 
 $16.76 
 
 66.0 
 
 0.1 
 
 $219.99 
 
 .36 
 
 $19.43 
 
 .03 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 23.1 
 
 37.51 
 
 3.80 
 
 
 
 
 9.7 
 
 28.19 
 
 2.21 
 
 14.3 
 
 48.40 
 
 4.27 
 
 23.1 
 
 $37.61 
 
 $3.80 
 
 
 
 
 9.7 
 
 20.9 
 0.1 
 
 $28.19 
 
 60.65 
 .52 
 
 $2.21 
 
 4.75 
 .04 
 
 14.4 
 
 18.5 
 2.1 
 
 $48.76 
 
 62.77 
 7.12 
 
 $4.30 
 
 
 14.8 
 
 $11.31 
 
 $1.75 
 
 5.55 
 
 2.2 
 
 3.60 
 
 .37 
 
 .63 
 
 
 
 
 
 
 100.0 
 
 $162.93 
 
 $16.48 
 
 100.0 
 
 $76.02 
 
 $11.73 
 
 100.0 
 
 $290.37 
 
 $22.76 
 
 100.0 
 
 $333.64 
 
 $29.91 
 
 70.0 
 
 78.5 
 
 22.1 
 
 $114.60 
 
 ?11.57 
 
 53.0 
 106.0 
 
 102.1 
 
 $40.63 
 
 $6.27 
 
 44.4 
 97.9 
 
 109.2 
 
 $126.85 
 
 $9.93 
 
 38.9 
 86.0 
 
 63.4 
 
 $133,97 
 
 $11.83 
 
362 
 
 THIRD BIENNIAL REPORT 
 
 ANALYSIS TABLE 
 
 RECEIPTS BY SOURCES AND PAYMENTS BY PURPOSES, MEASURED BY 
 
 FISCAL YEAR ENDING DECEMBER 31, 
 CLASS 4 CITIES AND VILLAGES— 
 
 
 Belle Plaine (borough) 
 
 Preston (village) 
 
 ITEMS 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 810,000 
 True Val- 
 uation 
 
 Per 
 Capita 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 
 $10,000 
 
 TrueVal- 
 
 uation 
 
 Per 
 Capita 
 
 RECEIPTS: 
 
 I Revenue receipts, as follows: 
 A General revenues — 
 
 77.] 
 16.5 
 
 $93.74 
 20.03 
 
 $8.98 
 1.92 
 
 28.5 
 18.7 
 
 $202.57 
 133.56 
 
 $13.93 
 
 (b) from state and county grants.. 
 
 9.14 
 
 Total general revenues 
 
 B Commercial revenues — 
 
 (a) from special assessments. ..... 
 
 (b) from public service enterprises. 
 
 (c) from other earnings and int. . . 
 
 93.6 
 
 0.5 
 4.4 
 1.5 
 
 $113.77 
 
 .67 
 5.35 
 1.80 
 
 $10.90 
 
 .06 
 .5) 
 
 .17 
 
 47.2 
 
 1.6 
 9.7 
 1.7 
 
 $336.13 
 
 11.73 
 69.05 
 12.00 
 
 $23.07 
 
 .81 
 
 4.75 
 
 .83 
 
 Total commercial revenues. . . 
 
 Total revenue receipts 
 
 II Non-revenue receipts, ap follows: 
 
 6.4 
 100.0 
 
 $7.82 
 121.59 
 
 $0.74 
 11.64 
 
 13.0 
 60.2 
 
 39.4 
 0.4 
 
 $92.78 
 428.91 
 
 280.16 
 2.59 
 
 $6.39 
 29.46 
 
 19.26 
 
 
 
 
 
 .17 
 
 
 
 
 
 
 
 
 
 
 39.8 
 
 $282.66 
 
 $19.43 
 
 
 
 
 
 
 TOTAL RECEIPTS 
 
 100.0 
 
 $121.59 
 
 $11.64 
 
 100.0 
 
 $711.67 
 
 $48.89 
 
 
 
 PAYMENTS: 
 
 I Maintenance charges, as follows: 
 
 (a) for departmental operations 
 
 39.6 
 
 34.8 
 7.8 
 5.0 
 
 $44.64 
 
 39.25 
 8.7.5 
 5.63 
 
 $4.28 
 
 3.75 
 .84 
 
 .54 
 
 31.4 
 20.6 
 
 $227.31 
 148.81 
 
 $15.63 
 
 
 10 23 
 
 
 
 (c) for pulDlic service enterprises. . . . . . 
 
 10.0 
 
 72.87 
 
 5.01 
 
 Total for maintenance 
 
 87.2 
 
 6.5 
 
 $98.27 
 
 7.33 
 
 $9.41 
 
 .73 
 
 62.0 
 
 2.7 
 
 $448.99 
 
 19.33 
 
 $30.87 
 
 1.33 
 
 
 
 Total payments for mainta- 
 
 93.7 
 
 1.1 
 0.) 
 
 $105.60 
 
 1.28 
 .16 
 
 $10.14 
 
 .12 
 .02 
 
 64.7 
 
 14.3 
 
 $468.32 
 
 103.40 
 
 $32.20 
 
 in Outlays for permanent improvements, 
 as follows: 
 
 (a) for departmental operations 
 
 (b) for educational institutions 
 
 7.11 
 
 (2) library, etc 
 
 11.8 
 
 85.55 
 
 5 88 
 
 (c) for public service enterprises 
 
 1.6 
 
 1.68 
 
 .16 
 
 
 
 
 
 Total for permanent improve- 
 
 2.7 
 
 3.6 
 
 $3.12 
 
 4.06 
 
 $0.30 
 
 .39 
 
 26.1 
 
 9.2 
 
 $188.95 
 
 67.05 
 
 $12.99 
 
 
 4 61 
 
 
 
 
 
 
 
 
 
 
 TOTAL PAYMENTS 
 
 100.0 
 
 $112.78 
 
 $10.83 
 
 100.0 
 
 $724.32 
 
 $49.80 
 
 
 
 Net cost of city government to taxpayers 
 
 77.1 
 86.8 
 
 73.2 
 
 $93.74 
 
 $8.98 
 
 28.5 
 109.2 
 
 94.8 
 
 $202.57 
 
 $13 93 
 
 Ratio of maintenance and interest to revenue. . . 
 Ratio of receipts to payments for public service 
 
 
 
 
MINNESOTA TAX COMMISSION 
 
 P — ^Continued 
 
 PER 'CENT OF TOTAL, BY TRUE VALUATION AND BY POPULATION 
 
 1911, OR DATE NEAREST THERETO 
 
 Above 1,000 and below 2,600 population in 1910 
 
 363 
 
 Edina (village) 
 
 Renville (city) 
 
 Plainview (village) 
 
 Janesville (village) 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 
 SIO.OOO 
 
 TrucVal- 
 
 uation 
 
 Per 
 Capita 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 
 SIO.OOO 
 
 TrueVal- 
 
 uation 
 
 Per 
 Capita 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 
 S10,000 
 
 TrueVal- 
 
 uation 
 
 Per 
 Capita 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 
 SIO.OOO 
 
 TrueVal- 
 
 uation 
 
 Per 
 Capita 
 
 G1.5 
 17.5 
 
 J70,44 
 20.11 
 
 S12.29 
 3.51 
 
 60.9 
 13.0 
 
 S169.23 
 36.10 
 
 S12.63 
 2.70 
 
 70.6 
 13.5 
 
 S118.5S 
 22.75 
 
 S12,26 
 2,35 
 
 54.6 
 35,7 
 
 S132.57 
 86.49 
 
 ■ m 
 
 S10.56 
 6.89 
 
 79.0 
 
 $90.66 
 
 $16.80 
 
 73.9 
 
 $206.33 
 
 $16.33 
 
 84.1 
 
 $141.33 
 
 $14.61 
 
 90.3 
 
 $219.06 
 
 $17.46 
 
 
 
 
 16.8 
 0,2 
 
 46.861 3.50 
 .S5j .04 
 
 1.1 
 1.4 
 
 18.61 
 3.17 
 
 1,92 
 .33 
 
 3.0 
 0.8 
 
 6.79 
 1.99 
 
 .55 
 .16 
 
 0.7 
 
 .75 
 
 .13 
 
 0.7 
 79.7 
 
 20.3 
 
 $0.76 
 91.30 
 
 23.22 
 
 $0.13 
 16.93 
 
 4.06 
 
 17.0 
 90.9 
 
 7.5 
 1.6 
 
 $47.36 
 262.68 
 
 20.74 
 4.50 
 
 $3.64 
 18.87 
 
 1.S6 
 .34 
 
 12.6 
 96.6 
 
 $21.78 
 163.11 
 
 $2.25 
 16.86 
 
 3.8 
 94.1 
 
 5.9 
 
 $8.78 
 227.84 
 
 14.66 
 
 $0.71 
 18.16 
 
 1 16 
 
 
 3.4 
 
 4.88 
 
 .52 
 
 
 
 
 
 
 20.3 
 
 $23.22 
 
 $4.06 
 
 9.1 
 
 $25.24! $1.89 
 
 3.4 
 
 $4.88 
 
 $0.62 
 
 6.9 
 
 $14.66 
 
 $1.16 
 
 100.0 
 
 $114.62 
 
 $19.98 
 
 100.0 
 
 $277.92 
 
 $20.76 
 
 100.0 
 
 $167.99 
 
 $17.38 
 
 lOO.Oi 
 
 $242.60 
 
 $19.32 
 
 21.6 
 
 45.9 
 0.2 
 
 $22.88 
 
 48.56 
 .26 
 
 83.99 
 
 8,47 
 .04 
 
 11.6 
 
 44.1 
 
 2.3 
 
 16.3 
 
 $35.12 
 
 133.05 
 
 6.84 
 
 49.29 
 
 »2.62 
 
 9.93 
 
 .51 
 
 3.68 
 
 17.7 
 
 36.8 
 3.0 
 6.7 
 
 S30.23 
 
 62.85 
 
 5.02 
 
 11.36 
 
 S3. 13 
 
 6.50 
 
 ..52 
 
 1.16 
 
 20.5 
 36.01 
 
 i.s' 
 
 S49.40 
 
 86.84 
 
 4.28 
 
 S3.94 
 
 6.90 
 .34 
 
 
 
 
 67.7 
 
 0.9 
 
 $71.70 
 
 .96 
 
 $12.60 
 
 .17 
 
 74.3 
 
 6.1 
 
 $224.30 
 
 18.24 
 
 $16.74 
 
 1.36 
 
 64.2 
 
 6.0 
 
 $109.46 
 
 10.28 
 
 $11.33 
 
 1.06 
 
 68.3 
 3.2i 
 
 $140.32] $11.18 
 
 7.76| .63 
 
 6S.6 
 
 $72.66 
 
 $12.67 
 
 80.4 
 
 $242.64 
 
 $18.10 
 
 70.2 
 
 15.4 
 
 $1W.74 
 
 26.28 
 
 $12.39 
 
 2.72 
 
 61.6 
 
 j 
 
 $148.08 
 
 $11.81 
 
 
 
 
 
 
 
 
 21 8 
 
 23.17 
 
 4.04 
 
 
 
 
 
 
 26.9 
 
 64.76! 5-16 
 
 
 3,2 
 
 9.52 
 
 .71 
 
 5.5 
 
 9.36 
 
 .99 
 
 ( 
 
 
 
 
 
 
 21.8 
 
 8.9 
 0.7 
 
 $23 17 
 
 9.50 
 
 .48 
 
 $4.04 
 
 1.66 
 .09 
 
 3.2 
 
 10.0 
 6.4 
 
 $9.62 $0.71 
 30.00 2.25 
 19.46 1.46 
 
 20.9 
 
 4.0 
 4.9 
 
 $36.64 
 
 6.75 
 8.50 
 
 $3.71 
 
 .70 
 .90 
 
 26.9 
 
 11.6 
 
 $64.76| $5.16 
 
 27.88! 2.22 
 
 
 100.0 
 
 $106.81 
 
 $18.46 
 
 100.0 
 
 $301.62 $22.62 
 
 100.0 
 
 $170.63 
 
 $17.70 
 
 100.0 ! 
 
 $240.72 
 
 $19.19 
 
 01.5! 
 78.5 
 
 S70.44 
 
 .S12.29 
 
 60.9 
 90.0 
 
 79.6 
 
 S109.23 
 
 .$12.63 
 
 70.6 
 73.4 
 
 89.8 
 
 sns.58 
 
 S12.26 
 
 54.0 
 05.0! 
 
 * 
 
 S132.57 
 
 1 
 
 S10.50 
 
 *Receipts but no expenditures. 
 
364 
 
 THIRD BIENNIAL, REPORT 
 
 ANALYSIS TABLE 
 
 RECEIPTS BY SOURCES AND PAYMENTS BY PURPOSES, MEASURED BY 
 
 FISCAL YEAR ENDING DECEMBER 31, 
 CLASS 4 CITIES AND VILLAGES— 
 
 
 St. Charles (city) 
 
 Jordan (city) 
 
 ITEMS 
 
 Per 
 
 Cent 
 
 of 
 Total 
 
 Per 
 $10,000 
 True Val- 
 uation 
 
 Per 
 Capita 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 
 $10,000 
 
 TrueVal- 
 
 uation 
 
 Per 
 Capita 
 
 RECEIPTS: 
 
 I Revenue receipts, as follows: 
 A General revenues — 
 
 68.2 
 12.2 
 
 $105.86 
 22.20 
 
 $11.55 
 2.42 
 
 83.6 
 15,2 
 
 $139.53 
 25.45 
 
 $9.09 
 
 (b) from state and county grants.. 
 
 1.68 
 
 Total general revenues 
 
 B Commercial revenues — 
 
 (a) from special assessments 
 
 (b) from public service enterprises. 
 
 (c) from other earnings and int . . . 
 
 70.4 
 
 0.8 
 
 15.3 
 
 3.2 
 
 $128.06 
 
 1.50 
 
 27.75 
 
 5.87 
 
 $13.97 
 
 .16 
 
 3.03 
 
 .64 
 
 98.8 
 
 $164.98 
 
 $10.77 
 
 
 
 
 0.1 
 
 .05 
 
 .01 
 
 Total commercial revenues , . . 
 
 Total revenue receipts 
 
 II Non-revenue receipts, as follows: 
 
 (a) from debt incurred during year. . . . 
 
 19.3 
 89.7 
 
 8.5 
 
 $35.12 
 163.18 
 
 1.5.50 
 
 $3.83 
 17.80 
 
 1.68 
 .36 
 
 0.1 
 98.9 
 
 $0.06 
 165.03 
 
 $0.01 
 
 10.78 
 
 1.8i 3.33 
 
 1.1 
 
 1.82 
 
 .12 
 
 
 
 Total non-revenue receipts . . . 
 
 10.3 
 
 $18.83 
 
 $2.04 
 
 1.1 
 
 $1.82 
 
 $0.12 
 
 TOTAL RECEIPTS 
 
 100.0 
 
 $182.01 
 
 $19.84 
 
 100.0 
 
 $166.86 
 
 $10.90 
 
 
 
 PAYMENTS: 
 
 I Maintenance charges, as follows: 
 
 (a) for departmental operations 
 
 (b) for educational institutions — 
 
 15.7 
 38.0 
 
 $28.78 
 69.38 
 
 $3.14 
 7.57 
 
 48.1 
 
 36.4 
 0.8 
 
 $70.06 
 
 52.96 
 1.16 
 
 $4.66 
 3 46 
 
 (2) library etc .... 
 
 07 
 
 (c) for public service enterprises 
 
 26.0 
 
 47r48 
 
 5.18 
 
 
 
 
 
 Total for maintenance 
 
 79.7 
 
 7.0 
 
 $146.64 
 12.91 
 
 $15.89 
 
 1.41 
 
 86.3 
 
 4.5 
 
 $124.18 
 
 6.59 
 
 $8.08 
 43 
 
 
 
 Total payments for mainte- 
 
 86.7 
 
 $168.66 
 
 $17.30 
 
 89.8 
 
 0.3 
 
 $130.77 
 
 .39 
 
 $8.61 
 
 .02 
 
 III Outlays for permanent improvements, 
 as follows: 
 
 (b) for educational institutions — 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Total for permanent improve- 
 
 
 
 
 0.3 
 
 9.1 
 0.8 
 
 $0.39 
 
 13.36 
 1.07 
 
 $0.02 
 
 87 
 
 
 11.4 
 1.9 
 
 20.94 
 3.33 
 
 2.28 
 .36 
 
 
 07 
 
 
 
 TOTAL PAYMENTS 
 
 100.0 
 
 $182.82 
 
 $19.94 
 
 100.0 
 
 $145.38 
 
 $9.47 
 
 
 
 Net cost of city government to taxpayers 
 (Receipts, I, A , (a) ) 
 
 .58.2 
 97.2 
 
 58.5 
 
 $105.86 
 
 $11.55 
 
 83.6 
 79.2 
 
 $139.63 
 
 $9.09 
 
 Ratio of maintenance and interest to revenue. . . 
 Ratio of receipts to payments for public service 
 enterprises 
 
 
 
 
MINNESOTA TAX COMMISSION 
 
 365 
 
 P — Continued 
 
 PER CENT OF TOTAL, BY TRUE VALUATION AND BY POPULATION 
 
 1911, OR DATE NEAREST THERETO 
 
 Above 1,000 and below 2,500 population in 1910 
 
 Zumbrota (village) 
 
 Adrian (village) 
 
 T 
 
 ower (city) 
 
 Milaca (village) 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 
 *10,000 
 
 TrueVal- 
 
 uation 
 
 Per 
 Capita 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 
 SIO.OOO 
 
 TrueVal- 
 
 uation 
 
 Per 
 
 Capita 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 SlO.OOOi Per 
 True Val-I Capita 
 nation 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 $10,000 
 True Val- 
 uation 
 
 Per 
 Capita 
 
 63.8 
 11. H 
 
 9159.24 
 29.63 
 
 S13.45 
 2.51 
 
 49.6 
 11.0 
 
 .$103.15 
 22.93 
 
 «9.62 
 2.14 
 
 36.9 
 3.7 
 
 i 
 $2.59.47' SU. 06 
 26.901 1.15 
 
 48.9 
 19.1 
 
 $182.96 
 73.67 
 
 $9.29 
 3.74 
 
 75.7 
 
 OS 
 
 $188.87 
 
 1 96 
 
 $15.96 
 
 16 
 
 60.6 
 
 0.1 
 
 33.3 
 
 2.0 
 
 $126.08 
 
 .21 
 
 69.32 
 
 4.20 
 
 $11.76 
 
 .02 
 
 6.47 
 
 .39 
 
 39.6 
 
 $286.37| $12.20 
 
 68.0 
 
 $256.53 
 
 $13.03 
 
 2.3 
 1.2 
 
 5.82, .49 
 3.091 .26 
 
 18.0 
 0.1 
 
 129.89 5.66 
 1.89' .88 
 
 22.7 
 0.1 
 
 . 84. 87' 4..3i 
 2.70; .14 
 
 4.3 
 SO.O 
 
 19 4 
 
 $10.87 1 $0.91 
 199.74 16.87 
 
 48 39 4 08 
 
 35.4 
 95.9 
 
 $73.73 
 199.81 
 
 $6.88 
 18.64 
 
 18.1 
 67.7 
 
 $131.78 $6.43 
 418.15; 18.63 
 
 22.8 
 90.8 
 
 9.2 
 
 $87.57 1 $4.45 
 344.10 17.48 
 
 30.14! J 5,3 
 
 6 1 40 1 13 
 
 4.1 
 
 8.63 
 
 .81 
 
 42.3 
 
 304.98 13.00 
 
 
 20.0 
 
 1 
 
 
 
 $49.88 $4.21 
 
 4.1 
 
 $8.63 
 
 $0.81 
 
 42.3 
 
 $304.98 $13.00 
 
 9.2 
 
 $30.14 
 
 $1.53 
 
 100.0 
 
 $249.62 $21.08 
 
 100.0 
 
 $208.44 
 
 $19.45 
 
 100.0 
 
 $723.13 $31.63 
 
 100.0 
 
 $374.24 $19.01 
 
 31.1 
 
 25.7 
 2.7 
 3.3 
 
 $78.70| S6.65 
 
 65.201 5.51 
 6.83' .57 
 8.22 .70 
 
 16.5 
 
 32.6 
 
 0.2 
 
 31.1 
 
 .S39.66 
 
 78.06 
 
 ,45 
 
 74.74 
 
 S3. 70 
 
 7.28 
 
 .04 
 
 6.98 
 
 15.8 
 
 12.7 
 
 0.1 
 
 20.7 
 
 $110,881 S4.72 
 
 89.061 3.80 
 
 .36 .02 
 
 145.311 6.19 
 
 8.3 
 
 46.4 
 
 0.2 
 
 32.7 
 
 S31.14 
 
 170.69 
 
 .74 
 
 123.04 
 
 $1.58 
 
 8.67 
 
 .04 
 
 6.25 
 
 62.8 
 
 $158.95 $13.43 
 
 2.00 .17 
 
 80.3 
 
 6.4 
 
 $192.90 
 
 15.35 
 
 $18.00 
 
 1.43 
 
 49.3 
 
 $345,611 $14.73 
 
 86.6 
 
 4.6 
 
 $325.61 
 
 17.16 
 
 $16.54 
 
 .87 
 
 
 
 
 
 63.6 
 
 8 '^ 
 
 $160.95 
 
 20.78 
 36 17 
 
 $13.60 
 
 1.76 
 
 86.7 
 
 $208.25 
 
 $19.43 
 
 49.3 
 
 $345.61 '$14.73 
 
 91.2 
 
 $342.77 
 
 $17.41 
 
 14 3 
 
 
 
 
 
 
 8.8 
 
 33.20 1.69 
 
 
 
 
 
 
 
 
 
 10.2 
 
 25,83 
 
 2.18 
 
 9.8 
 
 23.45 
 
 2.19 
 
 50.5 
 
 355.70' 15.15 
 
 1 
 
 1 
 
 32.7 
 
 $82.78 
 
 $6.99 
 
 9.8 
 
 1.7 
 1.8 
 
 $23.45 
 
 4.00 
 4.63 
 
 $2.19 
 
 .38 
 .44 
 
 50.5 
 
 $355.70 $15.15 
 
 8.8 
 
 $33.20! $1.69 
 
 ; 
 
 3.7 
 
 
 
 0.2 
 
 2.80' .12 
 
 ; 
 
 
 
 100.0 
 
 $253.26 
 
 $21.40 
 
 100.0 
 
 $240.33 
 
 $22.44 
 
 100.0 
 
 $704.11! $30.00 
 
 100.0 
 
 $375.97 $19.10 
 
 63.8 
 80.6 
 
 17.] 
 
 $159.24 
 
 $13.45 
 
 49.5 
 104.2 
 
 70.6 
 
 S103.15 
 
 $9.62 
 
 35.9 
 S2.7 
 
 25.9 
 
 .$259.47 $11.05 
 
 48.9 
 99.6 
 
 69.0 
 
 $182.91', 
 
 89.29 
 
366 
 
 THIRD BIENNIAL, REPORT 
 
 ANALYSIS TABLE 
 
 RECEIPTS BY SOURCES AND PAYMENTS BY PURPOSES, MEASURED B Y 
 
 FISCAL YEAR ENDING DECEMBER 31, 
 CLASS 4 CITIES AND VILLAGES— 
 
 
 Mountain Lake 
 (village) 
 
 Fosston (village) 
 
 ITEMS 
 
 Per 
 Cent 
 
 of 
 Total 
 
 [ 
 Per 
 $10,000 Per 
 TrueVal- Capita 
 nation ' 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 
 $10,000 
 
 TrueVal- 
 
 uation 
 
 Per 
 Capita 
 
 RECEIPTS: 
 
 I Revenue receipts, as follows: 
 A General revenues — 
 
 48.4 
 10.3 
 
 $157.16 $12.10 
 33.59 2.59 
 
 56.8 
 13.1 
 
 $209.23 
 48.33 
 
 $13.14 
 
 (b) from state and county grants. 
 
 3.03 
 
 Total general revenues 
 
 B Commercial revenues — 
 
 68.7 
 
 $190.76 $14.69 
 
 69.9 
 
 $267.66 
 
 $16.17 
 
 (b) from public service enterprises 
 
 (c) from other earnings and int . . , 
 
 11.3 
 0.4 
 
 36.71 2.83 
 1.36 .11 
 
 26.1 
 1.0 
 
 96.31 
 3.67 
 
 6.0S 
 .23 
 
 Total commercial revenues. . . 
 f Total revenue receipts 
 
 II Non-revenue receipts, as follows: « 
 
 (a) from debt incurred during year. . . . 
 
 11.7 
 70.4 
 
 29.3 
 0.3 
 
 38.07 $2.94 
 228,82 17.63 
 
 95.04 7.32 
 .60 .05 
 
 27.1 
 97.0 
 
 $99.98 
 367.64 
 
 $6.28 
 22.46 
 
 3.0 
 
 11.00 
 
 .69 
 
 
 
 
 Total non-revenue receipts . . . 
 
 29.6 
 
 $96.64 $7.37 
 
 3.0 
 
 $11.00 $0.69 
 
 TOTAL RECEIPTS 
 
 100.0 
 
 $324.46 $26.00 
 
 100.0 
 
 $368.64 
 
 $23.14 
 
 PAYMENTS: 
 
 I Maintenance charges, as follows: 
 
 (a) for departmental operations 
 
 * (b) for educational institutions 
 
 (1) public school.s 
 
 (2) library, etc 
 
 (c) for public service enterprises 
 
 12.3 
 
 31.4 
 0.2 
 18.2 
 
 $40.00i $3.08 
 
 102.25 7.87 
 
 .55 .04 
 
 59.22 4.56 
 
 15.6 
 
 41.6 
 
 0,1 
 
 24.0 
 
 $61.74 
 
 164.27 
 
 .09 
 
 94.75 
 
 $3.88 
 
 10.32 
 
 .01 
 
 5.95 
 
 Total for maintenance 
 
 II Interest paid on debt 
 
 62.1 
 
 4.4 
 
 $202.02 $16.66 
 
 14.17 1.09 
 
 81.3 
 
 7.0 
 
 $320.85 
 
 27.60 
 
 $20.16 
 
 1.73 
 
 Total payments for mainte- 
 nance and interest 
 
 66.6 
 
 $216.19 $16.64 
 
 88.3 
 
 5.2 
 
 $348.46 
 
 20.55 
 
 $21 89 
 
 III Outlays for permanent improvements, 
 as follows: 
 
 fa) for departmental operations 
 
 1 29 
 
 (b) for educational institutions 
 
 (1) public schools 
 
 
 
 
 (2) library, etc 
 
 
 
 
 fc) for public service enterprises 
 
 33.3 
 
 108.40 
 
 8 35 
 
 
 
 
 
 
 Total for permanent improve- 
 
 33.3 
 
 $108.40 
 
 $8.36 
 
 5.2 
 
 3.4 
 3.1 
 
 $20.55 
 
 13.37 
 12.39 
 
 $1.29 
 
 84 
 
 IV Paid on principal of debt 
 
 V Other payments 
 
 0.2 
 
 .60 
 
 .05 
 
 .78 
 
 TOTAL PAYMENTS 
 
 100.0 
 
 $326.19 
 
 $25.04 
 
 100.0 
 
 $394.76 
 
 $24.80 
 
 Net cost of city government to taxpayers 
 
 (Receipts, I, A, (a) ) 
 
 Katio of maintenance and interest to revenue. . . 
 I{;itio of receipts to payments for public service 
 
 48.4 
 04.5 
 
 21.9 
 
 $157.16 
 
 $12.10 
 
 56.8 
 97.5 
 
 101.6 
 
 $209.23 
 
 $13.14 
 
 
 
 
 
MINNESOTA TAX COMMISSION 
 
 367 
 
 P — ^Continued 
 
 PER CENT OF TOTAL, BY TRUE VALUATION AND BY POPULATION 
 1911, OR DATE NEAREST TIIERETO 
 Above 1,000 and below 2,600 population in 1910 
 
 Browns Valley 
 (village) 
 
 Lake Crystal (village) 
 
 Winthrop (city) 
 
 Delano (village) 
 
 Per 
 
 Cent 
 
 of 
 Total 
 
 Per 
 
 S10,000 
 
 TrueVal- 
 
 uation 
 
 Per 
 Capita 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 
 *10,000 
 
 TrueVal- 
 
 uation 
 
 Per 
 Capita 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 
 $10,000 
 
 TruoVal- 
 
 uation 
 
 Per 
 Capita 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 
 $10,000 
 
 TrueVal- 
 
 uation 
 
 Per 
 Capita 
 
 \ 
 
 56.0 
 10.0 
 
 S233.17 
 41.59 
 
 $18.36 
 3.28 
 
 77.5 
 13.7 
 
 $129.16 
 
 22.88 
 
 $9.46 
 1.68 
 
 33.7 
 
 7.1 
 
 $135,74 
 28.80 
 
 $10.40 
 2.20 
 
 49.3 
 10.0 
 
 $107.46 
 21.76 
 
 $10.24 
 2.07 
 
 66.0 
 
 $274.76 
 
 $21.64 
 
 91.2 
 
 $152.04 
 
 $11.14 
 
 40.8 
 
 $164.34 
 
 $12.60 
 
 69.3 
 
 $129.22 
 
 $12.31 
 
 3.6 
 
 15.19 
 
 1.19 
 
 
 
 
 19.9 
 0.4 
 
 80.1^ 
 1.71 
 
 6.14 
 .13 
 
 38. i 82.99 
 0.6! 1.35 
 
 7 91 
 
 
 8.4 
 
 14.10 
 
 1.03 
 
 13 
 
 
 
 
 
 3.6 
 69.6 
 
 2.2 
 
 $i6.19 
 289.95 
 
 9.. 39 
 117.59 
 
 $119 
 22.83 
 
 .74 
 9.24 
 
 8.4 
 99.6 
 
 $14.10 
 166.14 
 
 $1.03 
 12.17 
 
 20.3 
 61.1 
 
 36.5 
 2.4 
 
 $81.87 
 246.21 
 
 146.91 
 9.57 
 
 $627 
 18.87 
 
 11.25 
 .73 
 
 38.7; $84.34 
 98.o' 213.66 
 
 "■■ 2,6 ■■■■ 4.26 
 
 $8.04 
 20.35 
 
 28.2 
 
 0.4 
 
 .66 
 
 .05 
 
 .41 
 
 30.4 
 
 $126.98 
 
 $9.98 
 
 0.4 
 
 $0.66 
 
 $0.06 
 
 38.9 
 
 $156.48 
 
 $11.98 
 
 2.0 1 $4.26 
 
 $0.41 
 
 100.0 
 
 $416.93 
 
 $32.81 
 
 100.0 
 
 $166.80 
 
 $12.22 
 
 100.0 
 
 $402.69 
 
 $30.86 
 
 100.0 $217.82 
 
 $20.76 
 
 19.3 
 36.7 
 
 $70.73 
 134,51 
 
 $5.. 56 
 10.57 
 
 32.1 
 55.2 
 
 $61.76 
 106.16 
 
 $4.52 
 7.78 
 
 17.2 
 17.1 
 
 $85.79 
 85.32 
 
 $6.57 
 6.54 
 
 23,2 
 
 30,0 
 
 0,4 
 
 22.3 
 
 $5L14 
 
 65.85 
 
 .88 
 
 49.18 
 
 S4.87 
 
 6.28 
 .09 
 
 " 8 1 
 
 29.49 
 
 2.31 
 
 
 
 
 8.7 
 
 43.64 
 
 3.34 
 
 4.69 
 
 
 
 
 
 
 64.1 
 
 • 2.b 
 
 $234.73 
 
 9.24 
 
 $18.44 
 
 .73 
 
 87.3 
 
 7.4 
 
 $167.92 
 
 14.26 
 
 $12.30 
 
 1.05 
 
 43.0 
 
 1.2 
 
 $214,761 $16.46 
 
 5.921 .4,'5 
 
 75.9 $167.05 
 
 3.1 1 6.84 
 
 $15.93 
 
 .65 
 
 66.6 
 
 $243.97 
 
 $19.17 
 
 94.7 
 
 $182.18 
 
 $13.35 
 
 44.2 
 
 4.9 
 19.6 
 
 $220.67 
 
 24.50 
 97.86 
 
 $16.90 
 
 , 1.88 
 7.50 
 
 79.0 $173.89 
 
 $16.68 
 
 
 
 
 
 
 
 1 
 
 
 
 
 
 
 
 
 
 
 33 1 
 
 121,35 
 
 9.54 
 
 
 
 
 1.8 
 
 9.19 
 
 .70 
 
 
 
 
 
 
 
 
 
 
 $121.35 
 
 $9.64 
 
 
 
 
 26.3 
 
 27.6 
 1.9 
 
 $131.55 
 
 138.57 
 9.20 
 
 $10.08 
 
 10.62 
 .70 
 
 
 
 
 
 5.3 
 
 $10.16 
 
 $0.74 
 
 3.3 
 17.7 
 
 $7.23 
 39.41 
 
 $0.70 
 
 3 
 
 1 00 
 
 ns 
 
 3.75 
 
 
 
 
 
 
 
 100.0 
 
 $366.32 
 
 $28.79 
 
 100.0 
 
 $192.34 
 
 $14.09 
 
 100.0 
 
 $499.99 $38.30 
 
 100.0 
 
 $220.53 
 
 $21.03 
 
 .56.0 
 84.1 
 
 10.1 
 
 $233.17 
 
 $l,S.3fi 
 
 77.5 
 109.7 
 
 $129.16 
 
 .$9.46 
 
 33.7 
 89.6 
 
 151.7 
 
 $135.74 
 
 S10.40 
 
 49.3 
 81.4 
 
 168.7 
 
 $107.46 
 
 $10.24 
 
368 
 
 THIRD BIENNIAL REPORT 
 
 ANALYSIS TABLE 
 
 RECEIPTS BY SOURCES AND PAYMENTS BY PURPOSES, MEASURED BY 
 
 FISCAL YEAR ENDING DECEMBER 31, 
 CLASS 4 CITIES AND VILLAGES— 
 
 
 Farmington (villag.e) 
 
 Pelican Rapids (village) 
 
 ITEMS 
 
 Per 
 
 Cent 
 
 of 
 
 Total 
 
 1 
 Per ! 
 $10,000 ' Per 
 True Val- Capita 
 nation 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 $10,000 
 True Val- 
 uation 
 
 Per 
 
 Capita 
 
 RECEIPTS: 
 
 I Revenue receipts, as follows: 
 A General revenues — 
 
 (a) from local sources 
 
 (b) from state and county grants. . 
 
 37.4 
 9.7 
 
 $99.92 $8.67 
 25.83 2.24 
 
 57.6 
 21.1 
 
 $122.84 
 45.05 
 
 $10,39 
 3.81 
 
 Total general revenues 
 
 B Commercial revenues — 
 
 47.1 
 
 $126.75 1 $10.91 
 
 78.7 
 
 $167.89 
 
 $14.20 
 
 (b) from public service enterprises. 
 
 (c) from other earnings and int . . . 
 
 2.1 
 1.7 
 
 5.71 
 4.33 
 
 .50 
 .38 
 
 18.0 
 3.3 
 
 38.33 
 6.83 
 
 3.24 
 .58 
 
 Total commercial revenues . . 
 Total revenue receipts 
 
 II Non-revenue receipts, as follows: 
 
 (a) from debt incurred during year, . . . 
 
 (b) from other sources 
 
 3.8 
 60.9 
 
 49.0 
 0.1 
 
 $10.04 
 136.79 
 
 131 07 
 
 $0.88 
 11.79 
 
 11 37 
 
 21.3 
 100.0 
 
 $46.16 
 213.06 
 
 $3.82 
 18.02 
 
 .53: .06 
 
 
 
 
 
 
 
 Total non-revenue receipts . . . 
 
 49.1 
 
 $131.60; $11.42 
 
 
 
 
 
 
 
 TOTAL RECEIPTS 
 
 100.0 
 
 $267.39' $23.21 
 
 100.0 
 
 $213.05 
 
 $18.02 
 
 
 
 PAYMENTS: 
 
 I Maintenance charges, as follows: 
 
 (a) for departmental operations 
 
 (b) for educational institutions 
 
 (1) public schools 
 
 10.6 
 25.3 
 
 $28.39 $2.46 
 67.65, 5.87 
 
 10.9 
 
 44.4 
 
 0,4 
 
 32.3 
 
 $21.09 
 
 85.58 
 
 .73 
 
 62.24 
 
 $1.78 
 
 7.24 
 .06 
 
 (c) for public service enterprises 
 
 3.9 
 
 10.38 .90 
 
 5.27 
 
 Total for maintenance 
 
 39.8 
 
 3.5 
 
 $106.42: $9.23 
 
 9.27, .8) 
 
 88.0 
 
 6.7 
 
 $169.64 
 
 12.80 
 
 $14.36 
 
 1 09 
 
 
 
 Total payments for mainte- 
 
 43.3 
 
 $116.69 $10.04 
 
 94.7 
 
 $182.44 
 
 $16.44 
 
 III Outlays for permanent improvements, 
 as follows: 
 
 (a) for departmental operations 
 
 
 (b) for educational institutions 
 
 
 
 
 
 
 
 (2) library, etc 
 
 
 
 
 
 
 
 (c) for public service enterprises 
 
 47.0 
 
 125.65 
 
 10 89 
 
 
 
 
 
 
 
 
 Total for permanent improve- 
 
 47.0 
 
 19.6 
 0.1 
 
 $126.66 
 
 25.54 
 .54 
 
 $10.89 
 
 2.22 
 .06 
 
 
 
 
 
 5.3 
 
 $10.28 
 
 $0 87 
 
 
 
 
 
 
 
 TOTAL PAYMENTS 
 
 100.0 
 
 $267.32 
 
 $23.20 
 
 100.0 
 
 $192.72 
 
 $16.31 
 
 Net cost of city government to taxpayers 
 (Receipts, I, A, (a) ) . , . 
 
 37.4 
 85.2 
 
 4.2 
 
 $99.92; $8.67 
 
 57.6 
 85.6 
 
 61.6 
 
 $122,84 
 
 $10 39 
 
 Ratio of maintenance and interest to revenue. . . 
 Ratio of receipts to payments for public service 
 
 
 
 
MINNESOTA TAX COMMISSION 
 
 P — ^Continued 
 
 uS? '^^^I.P''' TOTAL, BY TRUE VALUATION AND BY POPULATION 
 1911, Oa DATE NEAREST THERETO 
 Above 1,000 and below 2,600 population in 1910 
 
 369 
 
 Excelsior (village) 
 
 Osakis (village) 
 
 Rushford (city) 
 
 **Buhl (milage) 
 
 Per 
 Cent 
 
 of 
 Total 
 
 1 
 Per 1 
 $10,000 Per 
 TrueVal- Capita 
 nation 
 
 Per 
 
 Cent 
 
 of 
 Total 
 
 Per 
 
 $10,000 
 
 TrueVal- 
 
 uation 
 
 Per 
 Capita 
 
 Per 
 
 Cent 
 
 of 
 Total 
 
 Per 
 $10,000 
 True Val- 
 uation 
 
 Per 
 Capita 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 $10,000 
 True Val- 
 uation 
 
 Per 
 Capita 
 
 71.8 
 11.4 
 
 $114.74 
 18.25 
 
 $14.93 
 2.29 
 
 69.8 
 18.9 
 
 $109.86 
 29.84 
 
 $10.12 
 2.75 
 
 47.8 
 12.5 
 
 $107.16 
 27.94 
 
 $8.13 
 2.12 
 
 86.5 
 1.6 
 
 $43.08 
 .82 
 
 $94.07 
 1.97 
 
 83.2 
 
 3.0 
 
 $132.99 
 
 4.71 
 
 17.00 
 
 1.41 
 
 $17.22 
 
 .59 
 
 2.13 
 
 .18 
 
 88.7 
 
 $139.70 
 
 $12.87 
 
 60.3 
 
 1.6 
 
 30.3 
 
 1.2 
 
 $136.10 
 
 3 72 
 
 $10.26 
 
 OS. 
 
 88.1 
 
 ® 
 8.0 
 0.1 
 
 $43.90 
 
 .02 
 
 3.96 
 
 .02 
 
 $96.04 
 
 .03 
 
 8.66 
 
 .05 
 
 10.6 
 0.9 
 
 1.9 
 
 2.7 
 
 3.00 
 4.23 
 
 .28 
 .39 
 
 67.83 5.16 
 2.581 .20 
 
 14.6 
 97.7 
 
 $23.12 
 166.11 
 
 $2.90 
 20.12 
 
 4.6 
 93.3 
 
 5.2 
 1.5 
 
 $7.23 
 146.93 
 
 8.23 
 2.55 
 
 $0.67 
 13.64 
 
 .76 
 .24 
 
 33.1 
 93.4 
 
 6.1 
 0.5 
 
 $74.13 $5.63 
 209.23 15.88 
 
 13.98! 1.06 
 1.02 .08 
 
 8.1 
 96.2 
 
 3.6 
 0.2 
 
 $4.00 
 47.90 
 
 $8.74 
 104.78 
 
 2.3 
 
 3.7S 
 
 .47 
 
 .39: .09 
 
 2.3 
 
 $3.75 
 
 $0.47 
 
 6.7 
 
 $10.78 
 
 $1.00 
 
 6.6 
 
 $16,001 $1.14 
 
 3.8 
 
 $2.20 
 
 $4.03 
 
 100.0 
 
 $169.86 $20.69 
 
 100.0 
 
 $167.71 
 
 $14.64 
 
 100.0 
 
 $224.23 
 
 $17.02 
 
 100.0 
 
 $60.10 
 
 108.81 
 
 27.8 
 41.0 
 
 $45.10 
 66.46 
 
 $5.66 
 8.34 
 
 23.0 
 
 48.2 
 
 0.6 
 
 12.1 
 
 $39,29 
 
 82.31 
 
 1.00 
 
 20.52 
 
 $3.62 
 
 7.58 
 
 .09 
 
 1.89 
 
 16.4 
 35.5 
 
 $36.77 
 79.67 
 
 $2.80 
 6.05 
 
 34.7 
 
 22.2 
 0.6 
 9.1 
 
 $15.93 
 
 10.23 
 
 .26 
 
 4.16 
 
 $34.78 
 
 22.33 
 56 
 
 
 
 
 31.7 
 
 70 71 
 
 5 .■^7 
 
 9 06 
 
 
 
 
 
 
 68.8 
 
 3.4 
 
 $111.66 
 
 5.89 
 
 $14.00 
 
 .74 
 
 83.9 
 
 1.7 
 
 $143.12 
 
 2.99 
 
 $13.18 
 
 .28 
 
 83.6 
 
 2.7 
 
 $187.16 
 
 6.11 
 
 $14.22 
 
 .46 
 
 66.6 
 
 3.0 
 
 $30.58 
 
 1.38 
 
 $66.73 
 
 3.04 
 
 72.2 
 
 1.6 
 
 $117.46 
 
 2.60 
 2.92 
 
 $14.74 
 
 .33 
 .37 
 
 86.6 
 
 $146.11 
 
 $13.46 
 
 86.3 
 
 $193.26 
 
 $14.68 
 
 69.6 
 
 20.4 
 
 $31.96 
 
 9.38 
 
 $69.77 
 
 20.50 
 
 1 8 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 5.9 
 
 10.08 
 
 .93 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $6.52 
 
 28.37 
 10.70 
 
 $0.70 
 
 3.56 
 1.34 
 
 6.9 
 
 6.2 
 2.3 
 
 $10.08 
 
 10.62 
 3.95 
 
 $0.93 
 
 .98 
 .37 
 
 
 
 20.4 
 
 9.9 
 0.1 
 
 $9.38 1 $20.60 
 
 17.5 
 6 9 
 
 13.7 
 
 $31.36 $2.38 
 
 4.58 10.00 
 .04 .07 
 
 
 
 
 
 100.0 
 
 $162.04 
 
 $20.34 
 
 100.0 
 
 $170.76 
 
 $16.74 
 
 100.0 
 
 $224.62 $17.06 
 
 100.0 
 
 $46.96 100.34 
 
 71.8 
 75.2 
 
 * 
 
 $114.74 
 
 $14.93 
 
 69.8 
 99.4 
 
 9.8 
 
 $109.86 
 
 $10.12 
 
 47.8 
 92.4 
 
 95.9 
 
 $107.16 
 
 $8.13 
 
 86.. 5 
 66.7 
 
 95.2 
 
 $43.08 
 
 $94.07 
 
 *Receipt3, but no expenditures. **Mineral 
 
 ©Not inserted if less than 1-10 of one per cent. 
 
370 THIRD BIENNIAL REPORT 
 
 Receipts of Municipalities in Class 4 
 
 General revenue from local sources, being the cost of govern- 
 ment to local taxpayers, amounted to 87.8 per cent of the total 
 receipts in Sandstone, 86.9 in Cass Lake, 86.5 in Buhl, 83.6 in Jor- 
 dan, 83.2 in Red Lake Falls, 80.8 in Frazee. In all the others 
 such revenues came to less than 80 per cent of the total receipts, 
 and in some, owing chiefly to large loans, revenues amounted to less 
 than one-third of the income. The lowest proportions of revenue 
 were 20.6 per cent in North Mankato, 28.5 in Preston, 28.9 in Cannon 
 Falls, 31.8 in Caledonia, 32.5 in Spring Valley. The average pro- 
 portion of revenue receipts in the 95 cities and villages of class 4 
 was 52.5 per cent. 
 
 Measured by true valuation, the cost of government to local 
 taxpayers varied from $322.89 per $10,000 in Cass Lake, $260.85 
 in Eed Lake Falls, $259.47 in Tower, $245.31 in Breckenridge and 
 $240.48 in Grand Rapids, to $10.23 in Mountain Iron, $40.63 in Chat- 
 field, $43.08 in Buhl, $51.02 in International Falls, and $63.44 
 in Aurora. It will be observed that most of the high costs were 
 found in the northern part of the state ; and owing to the mineral 
 towns,* so were several of the lowest costs. The average for the 95 
 cities and villages in class 4 was $100.11 per $10,000 true valuation. 
 
 Measured by population the highest per capita cost of govern- 
 ment to local taxpayers was $94.07 in Buhl, $46.46 in Coleraine, 
 $23.02 in Biwabik, $19.45 in Nashwauk, $18.69 in Breckenridge and 
 $18.58 in International Falls. These are nearly all in the northern 
 part of the state, and are mostly mineral towns. On the other hand, 
 the lowest costs per capita in 1911 were $3.35 in Sauk Rapids, $4.59 
 in North Mankato, $6.27 in Chatfield, $6.36 in Proctorknott, and 
 $6.46 in Frazee. In several of these cases, hoAvever, the low costs 
 were due to dependence on loans rather than taxation, and there- 
 fore not representative ol' normal conditions. 
 
 Proportion of Revenue Absorbed by Expenses and Interest, Class 4 
 
 In a considerable number of places, revenue (or ordinary) re- 
 ceipts were less than current expenses and interest, exclusive of 
 permanent improvements. The highest ratios of maintenance and 
 interest to revenue were 125.6 pei- cent in Mountain Iron, 114 in 
 International Falls, 111.1 in North Mankato, and 110 in Redwood 
 Falls. The lowest ratios, on the other hand — indicating the largest 
 margin over current expense available for permanent improve- 
 
 *See footnote, page 310. 
 
MINNESOTA TAX COMMISSION 371 
 
 ments — were 60.8 per cent in Coleraine, 65 in Janesville, 65.1 in 
 Hutchinson, 66.7 in Buhl and 70.8 in Shakopee. It is curious that 
 the highest and the lowest ratios of maintenance and interest to 
 revenue were both found in mineral towns. The explanation must 
 be sought in different financial .policies. 
 
 Finances of Public Service Enterprises, Class 4 
 
 Of the 95 municipalities in class 4, six reported receipts from 
 public service enterprises, but no payments on their account; while 
 three reported payments for such enterprises but no receipts from 
 operation. In the former class were Canby, Waterville, Long 
 Prairie, Janesville, Excelsior and Proctorknott ; in the latter were 
 Spring Valley, Wheaton and North Mankato. It is difficult to 
 make out how there could be receipts without payments; the ex- 
 planation in these cities is therefore presumably some peeuliaritj^ 
 of classification. Payments without receipts would seem to in- 
 dicate a plant in process of installation ; but it is by no means 
 certain that this explanation applies to all of the municipalities 
 reporting such payments. 
 
 The ratio of total receipts from public service enterprises to 
 total payments on their account was over 100 — that is, showed 
 more receipts than disbursements — in .32 out of the 95 municipal- 
 ities of the class. The highest ratios were 1300.5 in Bovey, 230.4 
 in Aitkin, 221.1 in Glenwood, 168.7 in Delano and 151.7 in Winthrop. 
 It would seem .that some difference of classification must underlie 
 the high profit shown by Bovey. The same probabilitj^ suggests 
 itself in connection with some of the other high ratios given in 
 table P. 
 
 On the other hand, the ratio of receipts from public service en- 
 terprises to payments on their account was beloM' 100, indicating 
 a recourse to taxes or credit to make good the difference, in all 
 the other municipalities in class 4 which operate public utilities. 
 The lowest ratios were 4.2 per cent in Farmiugton, 6.7 in Moun- 
 tain Iron, 9.8 in Osakis, 10.1 in Browns Valley, 17.1 in Zumbrota, 
 and 21.9 in Mountain Lake. The principal reason for such discrep- 
 ancies was the use of loans for permanent improvements on public 
 service plants. 
 
 The average ratio of public service receipts to payments for the 
 95 municipalities in class 4 was 70.1. If interest on public service 
 bonds could be included, this figure would be reduced still further — 
 presumably to 56.2 per cent, judging by the cities in class 1. 
 
372 
 
 THIRD BIENNIAL REPORT 
 
 5co/a 
 
 Ca9 9 Laiie 
 
 fied LqAc Fglls 
 
 Bi'ec.kenr'dge 
 Grtnd Rap-ds 
 
 3endttar\e 
 
 White Bear 
 
 Fosston 
 Prcsfon 
 
 Ad& 
 
 Park Repids 
 
 Pme Ciy 
 
 Da^scn 
 
 P.pe atone 
 
 Wells 
 
 Uorthinafon 
 
 Rer,vill= 
 
 Blue Earth 
 
 Proctor hn 
 
 Barries 
 
 Perhe, 
 
 Can hi 
 
 Sr JamffS 
 
 Cranife Fa/fe 
 
 M[iu«ra/n Lek' 
 Chaika 
 ■ Madiion 
 Sor,»^ field 
 
 Jaikior, 
 
 Wheaton 
 
 TtsrdBn 
 
 Saud Cer 
 
 Y ^" M" ^r'' ^r 
 
 rii.,7ie 
 
 Valley J 
 .11 
 
 W^nthrop 
 Ufarsryine 
 
 Apple ton 
 Biwab'k 
 Janet V. lie 
 Shakopee 
 Lake Crystal 
 Qleny^oid 
 Buffalo 
 Wadene 
 
 Sh 
 
 "71 ^r 
 
 Efe 
 
 Model. 
 Pahcan RepiO 
 M-rHi 3C Paul 
 
 . C/y 
 
 Fer^.rigton 
 Oelle Plame Bcr 
 
 Sr Lou.s Park 
 
 Sauh Repids 
 
 Buh! 
 
 Chat field . 
 
 Mountain Irvri ^le.as 
 
 
 ■ZDn 
 
 _,//7l'.r7 
 _,/'7e.M 
 
 ill H 03 
 
 -iflkOi-J 
 
 ^fis9e^ 
 
 —ihs-f I: 
 
 ifi-qb^e 
 
 —if 110 el. 
 
 —t^l3t SB 
 
 -.^. 
 
 
 iiizi Ht 
 
 -,*iii.^t 
 
 8* 
 
 _,^l/d 
 
 ■J--? 
 
 ffO S3 
 
 DIAGRAM 12 
 
 COST OF MUNICIPAL, GOVERNMENT, CLASS 4 
 
 Showing cost to local taxpayers in 1911 on each $10,000 of true valuation for 
 all cities and villages having 1000 to 2500 inhabitants in 1910. Compare with dia- 
 gram 13. 
 
MINNESOTA TAX COMMISSION 
 
 373 
 
 HchI^ 
 
 
 Clest f 
 
 
 
 
 
 
 
 
 Lahe Crvital 
 Preiton 
 
 
 
 
 
 
 
 
 
 Winnebaeo C. 
 
 
 
 Ads ' 
 
 
 
 
 
 
 White Beer 
 
 
 
 
 O&akis 
 
 
 So. Sh llwater 
 
 
 Buffalo 
 
 
 
 
 
 
 Long Prairie 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Wat-irttille 
 
 
 
 
 Froz.cc 
 
 
 
 
 
 
 Sleepy Eye 
 LitcWield 
 
 
 
 Tr-acv 
 
 
 
 Procror K"ofl- 
 
 
 W>»throp 
 Brechenridae 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Belle Plaine 
 
 , tiL Rt. 
 
 
 
 Average Cteaj f 
 Monrgomery 
 
 _ _ fft. t;; 
 
 
 
 
 
 
 Farmington 
 
 
 
 
 
 Brawns Voile/ 
 
 
 
 
 
 Pipeafo-ne 
 
 
 
 
 
 Sprinofield 
 
 
 
 danbv 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 WorthinAon 
 
 
 
 i^e-n^on 
 
 
 
 Qfrarwte Falls 
 
 
 
 
 
 qieneoe 
 
 
 
 
 
 Porh Fiapids 
 
 
 ; ^..^ 
 
 
 
 
 
 Qi-end Rapids 
 
 Shakopee' 
 
 Buhr 
 
 
 
 1 t(.7» 
 
 
 ; L^,l. 
 
 
 
 
 
 
 
 DIAGRAM 13 
 
 RBDATION OF MAINTENANCE AND INTEREST TO REVENUE, CLASS 4 
 Showing what proportion of ordinary receipts in 1911 was necessary to pay 
 current expenses and interest. Any per cent greater than 100 indicates that reve- 
 nues were less than current expenses and interest. Compare with diagram 1/. 
 
374 THIRD BIENNIAL REPORT 
 
 Valuation, Tax Levies and Rates in Municipalities of Class 4 
 
 Class 4, like class 2, showed wide variations in valuations and 
 rates, owing to the mineral towns with their great iron ore deposits. 
 
 The highest ratios of assessed to true valuation were 48.16 per 
 cent in Gilbert, 47.49 in White Bear, 43.82 in St. Louis Park and 
 41.93 in Bovey ; while the lowest were 17.67 per cent in New 
 Prague, 18.23 in Belle Plaine, 21 in Delano and 21.22 in Inter- 
 national Falls. 
 
 The highest true valuations per capita were naturally in the 
 mineral towns, though some other municipalities ran much above 
 the average. Thus Buhl had $21,838.31, Mountain Iron $17,825.37, 
 Coleraine $6,743.57, International Falls .$3,641.29 and Aurora $2,- 
 797.60 of true valuation for each inhabitant. On the- other hand, 
 the lowest true valuations per capita were $318.72 in Bovey, $346.61 
 in Prazee, $377.43 in Cass Lake, and $379.99 in Proctorknott. Both 
 extremes, it will be noted, were found in the northern part of the 
 state. 
 
 The tax levy per capita for municipal and school purposes was 
 also highest in the min-eral towns, amounting to $120.87 in Buhl 
 $70.42 in Mountain Iron, $41.64 in Coleraine, $18.93 in Biwabik, apd 
 $18.39 in Aurora; while it was only $2.89 in Prazee, $3.89 in Sauk 
 Rapids, $4.02 in Bovey, and $4.32 in Proctorknott. The places hav- 
 ing the high valuations thus made relatively high levies, while those 
 having low valuations usually made relatively light levies, measured 
 by the population. 
 
 The tax rate based on true valuation, however, showed con- 
 siderable variation, owing to local conditions and financial policies. 
 The highest rates for municipal and school purposes, measured by 
 true valuation, were 21.55 mills in Cass Lake, 20.60 mills in Milaca 
 20.51 mills in Red Lake Falls, 20.19 mills in Sandstone, 18.04 mills 
 in Aitkin ; while the lowest tax rates for municipal and school 
 purposes, when reduced to true valuation, were found to be 3.95 
 mills in Mountain Iron, 4.82 mills in Edina, 5.20 mills in Caledonia, 
 5.21 mills in Belle Plaine, 5.22 mills in Farmington, 5.54 mills in 
 Buhl, and 5.97 mills in New Prague. The high rates, it will be noted, 
 were in the newer parts of the state, while the low rates were in 
 the older parts of the state, and in the mineral towns. 
 
 Debt and Interest in Municipalities of Class 4 
 
 The outstanding debt, wlien compared with the population, 
 amounted to $119.12 per capita in Buhl, $81.34 in International 
 
MINNESOTA TAX COMMISSTON 
 
 375 
 
 
 
 CbS3 Lakn 
 
 
 MilacB 
 
 
 
 
 
 
 
 
 
 
 Qrand Rapids 
 
 
 
 Worl-hineton 
 Whita Bear 
 
 
 
 
 
 
 
 Park Rapids 
 
 
 
 
 
 
 
 
 
 %Ti ""'> 
 
 
 
 ■ 3ov^i ' 
 
 
 
 Jackson 
 
 
 Hush ford 
 
 
 Chasha 
 
 
 Pi pea tone 
 
 
 
 SprinoPield 
 Srechinr.dge: 
 
 
 
 
 
 
 
 
 
 
 
 
 Psliean Repids 
 
 
 
 Sleepy Eye 
 PrcMrhn'oit 
 
 
 
 5euk Centre 
 
 
 
 
 
 
 
 
 W/ndom 
 
 
 
 
 
 
 Mddelis 
 
 
 
 
 
 
 SuPfeh 
 
 
 qienwflod 
 
 
 N'Jshivauk 
 
 
 
 
 
 Litchfield 
 
 
 Winthrop 
 
 
 
 
 1 a fO rnilh 
 
 
 
 
 
 Wirmebaao City 
 
 
 
 
 
 Granift Fa/h 
 
 
 
 Tracy 
 
 
 
 Benson 
 
 
 Tanesville 
 
 
 Average C/fl« ? 
 Shakopee 
 Adrian 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Sauk Rapids 
 
 
 
 Cantjy 
 
 St Louis Fbrli 
 
 
 
 
 
 
 ; 4 ,2 J.n. 
 
 Monteoiner, 
 
 Iritsrnl Falls 
 
 , 7 1/1 rr.,lh 
 
 
 Long Prairie 
 
 
 , t.77 m,i/. 
 
 
 
 
 
 New Prague 
 
 
 
 Farmincron 
 
 
 
 
 
 
 
 
 1 l<t^ ™,/(. 
 
 
 
 DIAGRAM 14 
 
 TRUE TAX RATE FOR MUNICIPAL AND SCHOOL PURPOSES, CLASS 4 
 Showing the tax levy for municipal and school purposes in 1911 stated as a rate 
 on the true valuation. 
 
376 
 
 THIRD BIENNIAL, REPORT 
 
 
 IX z, Y ''?■ ''r* ? V '■'• •'*■ ■ 
 
 V T 
 
 T 
 
 67fl« 1 
 M'Ibcb 
 Bovey 
 
 Red Lake falh 
 Aithin 
 qrand Rap'ds 
 
 . //ol 
 
 
 
 ii-nz 
 
 
 _H 10.0^ 
 
 
 
 
 
 
 . Li.% 
 
 
 
 , '-"T 
 
 
 RushPord 
 q.lbert 
 Oswacn 
 Ca33 Lake 
 qranite Falls 
 
 1 ' '1! 
 
 
 . *- ''V 
 
 
 . ./.. ■ 
 
 
 
 
 1 -^ft 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 ffenwilc 
 
 ;:.*. 
 
 
 
 
 
 
 
 /I/O Mankato 
 
 1 'j 'rt 
 
 
 
 
 
 1 -T ''1 
 
 
 
 .' ^ A 
 
 
 Wint-hrop 
 V-Jorthindtbn 
 
 
 
 
 
 
 
 
 
 
 Sprmgf'eld 
 
 
 
 
 
 
 
 
 
 
 
 
 ,'-7^ 
 
 
 
 
 
 
 
 qUn^ood 
 Farminqron 
 
 
 
 
 
 
 
 Pipesfanc 
 Sjuk Rep.ds 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Chaska 
 
 
 
 
 
 
 PorH Rapids 
 
 
 
 
 
 Spring [falley 
 Cannon Falls 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Shakopec 
 
 
 
 
 
 Appteton 
 
 
 
 
 
 
 
 Monrqcmerf 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Average Uaa -J 
 Can by 
 Blue Earth 
 
 H 2-1% 
 
 
 
 
 Belle P/ame 
 
 
 
 We« Praaue 
 Pine Cilf 
 
 
 
 
 
 
 
 
 
 
 Jordan 
 Zumbrota 
 Delano 
 Sleepy Bye 
 )NmnAsso City 
 
 Long Prairie 
 Colereine 
 
 Jackson 
 
 Henyon 
 
 Excels lor 
 
 Litchfield 
 
 Osahis 
 
 MuTchinson 
 
 OrTonville 
 
 Buhl 
 
 Chat field 
 
 Edina 
 
 Mountain Iron 
 
 St Louis %rA 
 
 ProcTorknotr 
 
 , >.SX 
 
 1 'fife 
 
 , '.3;^, 
 
 , 1-3% 
 
 , i-S% 
 
 1 'IX 
 
 1 /.'S 
 
 , 1.07, 
 
 ^J.0% 
 
 — . o.^% 
 
 — . "7% 
 
 — . ty^% 
 
 -, 3% 
 -,0 3% 
 
 . ozy. 
 
 , 0.1% 
 
 ■■ No dehr 
 
 
 DIAGRAM 15 
 
 RELATION OF NET DEBT TO TRUE VALUATION, CLASS 4 
 Showing the net outstanding debt for all purposes in 1911, stated as a per cent 
 of the true valuation. 
 
MINNESOTA TAX COMMISSION 
 
 377 
 
 
 it-ix. 
 
 
 . 30./il 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Wsdena 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Le Sueur ' 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Ho. Memhato 
 
 
 
 
 
 
 
 
 
 
 Buffalo 
 
 
 
 
 
 Renville 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 WiDthrop 
 3er.3on '^ 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 barren 
 
 
 
 
 
 Intern'/ Falls 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Glencoe 
 Ail- h in 
 
 
 
 
 
 
 
 
 
 Montgomery 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Winnebago Cih 
 
 
 
 
 
 
 
 
 
 Morris 
 
 
 
 1 'f ^ °'i 
 
 
 Afew Praoue 
 Long Prairie 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Pelican Rapids 
 SprinafielU 
 Worl-lfinston 
 Glen wood 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 ShaHooee 
 Apple-ton 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Avereae 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 1 " ''X 
 
 
 
 
 
 
 
 
 
 
 
 
 Lake Crystal 
 CBnbf 
 
 
 
 ^ lOLi, 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Was/iwan/t 
 Pipestone 
 P&rh Rapids 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 9% 
 % 
 
 esT 
 
 
 
 
 
 
 
 
 
 
 Sprina Valley 
 /ine tiN ' 
 excels iVr 
 
 
 
 
 
 
 
 
 
 
 z'u"Vr<f^^ 
 
 
 
 
 
 
 
 Kenyon 
 
 Hutchinson 
 
 Jackson 
 
 Osakis 
 
 Orfonville 
 
 Ed ma 
 
 BmHI 
 
 Mountain Iron 
 
 Chat field 
 
 STLoi^is fbrh 
 
 Proctorhnoif 
 
 ■^ No 
 
 , 5 
 
 1 5- 
 
 -i "?■ 
 3.S, 
 3.o% 
 
 ■S 5% 
 
 Z-0% 
 0% 
 
 inte 
 
 
 DIAGRAM 16 
 
 PER CENT OF INTEREST TO TAX LEVY, CLASS 4 
 Showing the annual interest charge on net outstanding debt in 1911, stated as 
 a per cent o( the tax levy for municipal and school purposes. 
 
378 THIRD BIENNIAL REPORT 
 
 Falls, $68.57 in Coleraine, $60.25 in Milaca, $52.91 in Marshall. At 
 the other end of the list were Proctorknott, which was reported 
 free from debt, St. Louis Park with $1.68, Ortonville with $4.20, 
 Chatfield with $4.74, Edina with $5.47 and Osakis with $6.26 of 
 outstanding debt per capita. Curiously enough, the larger debts 
 accompany the larger true valuations per capita, which would seem 
 to render the use of public credit more possible indeed, but less 
 necessary. 
 
 Another and perhaps better means of testing the relative burden 
 of debt resting on different municipalities is to ascertain what pro- 
 portion of the tax levy for municipal and school purposes was 
 necessary to pay interest on the outstanding debt. The highest per- 
 centages of tax levy so assigned were 44.7 in Bovey, 34.5 in Brecken- 
 ridge, 27.5 in Parmingtou, and 26.7 in Fosston; while the lowest' 
 were nothing in Pr6ctorknott, 1 in St. Louis Park, 2 in Chatfield, 
 2.5 in Mountain Iron and Buhl, 2.6 in Edina and 3 in Ortonville. In 
 this case the high percentages were not confined to the northern 
 part of the state, nor are the low ratios explainable by any single 
 principle. Some of them were the result of large tax levies, while 
 others represented small outstanding debts. 
 
 XIII— COST OF GOVERNMENT IN VILLAGES OF CLASS 5 
 
 Sources of Data 
 
 There were 143 cities and villages in Minnesota credited with 
 upward of 1000 population by the census of 1910, and 501 having 
 less than 1000 inhabitants. 
 
 All of these were requested to report both receipts and expendi- 
 tures, but owing to various causes, chiefly the lack of an adequate 
 system of accounts, together with frequent changes of village clerks, 
 it was impossible to secure such a report from the majority of those 
 under 1000 population. Six of these villages which had (in 1910) 
 458 inhabitants, were reported by former officials as disbanded 
 since that date.^ Of the remaining 495 villages, 312, which had 
 103,374 inhabitants in 1910, furnished reports of receipts but no 
 report of payments or cash on hand. The totals from these reports 
 were included in table II and in all the analysis tables based upon 
 it, but could not be used in the municipal tables, because oif the 
 failure to report payments. 
 
 iThe villages so reported, with their population in 1910 were as follows: 
 Dresbach, 174; Parley, 43; Fowldes, 39; Rainy Lake, 25; Redby, 92; Wheat- 
 land, 85; total, 458. 
 
MINNESOTA TAX COMMISSION 379 
 
 The other 183 villages, containing 75,937 iuliabitauts in 1910, sent 
 complete reports, showing receipts, payments and cash on hand 
 at the beginning and end of the fiscal year. These villages appear 
 separately in table XII (pages 536 to 569). This table is also pre- 
 ceded by certain items which correspond in part with those given in 
 table IX for classes 1 to 4 inclusive. 
 
 Schools Not Included 
 
 To avoid misunderstanding, attention is here called to the fact 
 that no reports of school receipts, payments, loans or interest 
 were secured from villages under 1000 population, owing to lack of 
 time and force to collect and tabulate such information. For the 
 same reason, no analysis tables are given for the individual villages 
 in class 5 ; though there is some prospect that such tables will be 
 completed at a later date, so that further information may be fur- 
 nished directly to these 183 villages. 
 
 In its present form, table XII therefore affords the means of 
 comparing villages in class 5 with one another, but not with indi- 
 vidual municipalities in classes 1-4 inclusive. 
 
 Scope of Table Q 
 
 Table Q presents an analysis of the total receipts and total pay- 
 ments of the 183 villages in class 5 which filed full reports. Here, 
 as in classes 2, 3 and 4, it became necessary- to separate the mineral 
 and non-mineral towns in order to avoid confusion. Unfortunatelj^, 
 time and force were lacking to Avork out the true valuations of these 
 183 villages from the sales records which the tax commission has 
 collected. It is therefore not possible at present to analyze the 
 receipts and payments of each village on the basis of $10,000 true 
 valuation, as was done for the other classes; but such analysis is 
 made on the basis of per cent of total and population. 
 
 Income from Liquor Licenses 
 
 One of the striking things brought out by table XII is the fact 
 that in quite a number of municipalities, the income from liquor 
 licenses exceeds the income from taxation. This situation was 
 found even in Moorhead, (class 3) and Bovey (class 4) ; while in 
 class 5 there were 100 out of the 178 non-mineral villages reporting 
 larger receipts from liquor licenses than from taxation. Of these 
 100 villages, 19 lived altogether on licenses and fines, levying no 
 taxes whatever. If all villages under 1000 population should be in- 
 eluded in the calculation, it seems likely that fully two-thirds and 
 possibly three-fourths of them would be found to derive more 
 income from licenses than from taxation, exclusive of levies for 
 
380 
 
 THIRD BIENNIAL REPORT 
 
 ANALYSIS TABLE Q 
 
 TOTAL RECEIPTS AND PAYMENTS OF 183 VILLAGES IN CLASS 5, CLASSIFIED AS 
 MINERAL" AND NON-MINERAL AND ANALYZED ON THE BASIS OF PER CENT 
 OF TOTAL AND POPULATION. (FISCAL YEAR ENDING DECEMBER 31, 1911,- 
 OR DATE NEAREST THERETO.) 
 
 
 178 
 
 Non-Mineral 
 
 Villages in 
 
 Class 6 
 
 6 
 
 Mineral 
 
 Villages in 
 
 Class 5 
 
 183 Villages 
 
 in Class 5 
 
 (both 
 
 mineral and 
 
 non-mineral) 
 
 Items 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 Capita 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 Capita 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 Capita 
 
 RECEIPTS: 
 
 I Revenue receipts: 
 
 A General revenues, as follows — 
 
 27.2 
 
 28.6 
 1.0 
 0.5 
 
 1.0 
 
 S2.55 
 
 2.69 
 .09 
 .04 
 
 .10 
 .00 
 
 40.0 
 
 3.4 
 0.1 
 0.4 
 
 * 
 
 ]t41.18 
 
 3.59 
 .06 
 .49 
 
 .04 
 
 30.9 
 
 21.2 
 0.7 
 0.6 
 
 0.8 
 
 $3.97 
 
 (b) from licenses and permits — 
 
 2.72 
 
 2 all others ... 
 
 .09 
 
 
 06 
 
 (d) from grants and gifts for armories, 
 fire companies, etc. (except schools) 
 
 -.10 
 .00 
 
 
 
 
 
 Total general revenues 
 
 68.3 
 
 1.8 
 
 3.5 
 
 10.3 
 
 0.1 
 
 $6.47 
 
 .17 
 
 .33 
 .97 
 .01 
 
 43.9 
 
 $46.36 
 
 54.1 
 
 1.3 
 
 2.6 
 7.8 
 
 * 
 
 $6.94 
 
 B Commercial revenues, as follows — 
 
 (a) from special assessments 
 
 .16 
 
 (b) from departmental earnings, rents, 
 
 0.4 
 1.7 
 
 .40 
 1.75 
 
 .33 
 
 fc) from public service enterprises 
 
 1.00 
 .00 
 
 
 
 
 
 Total commercial revenues 
 
 Total revenue receipts 
 
 16.7 
 74.0 
 
 23.9 
 2.0 
 
 0.1 
 
 $1.48 
 6.96 
 
 2.25 
 .19 
 
 .01 
 
 2.1 
 46.0 
 
 53.8 
 0.1 
 
 0.1 
 
 $2.16 
 47.81 
 
 55.61 
 .09 
 
 .07 
 
 11.7 
 65.8 
 
 32.7 
 1.4 
 
 0.1 
 
 $1.49 
 8.43 
 
 II Non-revenue receipts— 
 
 (a) from debt incurred during year 
 
 {b) from collections for state and coimty. . . 
 
 (c) from other agency and trust collections, 
 
 transfers and refunds 
 
 4.20 
 .18 
 
 .02 
 
 Total non-revenue receipts 
 
 26.0 
 
 $2.46 
 
 64.0 
 
 $66.77 
 
 34.2 
 
 $4.40 
 
 TOTAL RECEIPTS 
 
 100.0 
 
 $9.40 
 
 100.0 
 
 $103.28 
 
 100.0 
 
 $12.83 
 
 
 
 PAYMENTS: 
 
 I For maintenance — 
 
 (a) village in general 
 
 51.9 
 6.3 
 
 t4.76 
 .58 
 
 30.9 
 
 7.7 
 
 $29.70 
 7.36 
 
 46.9 
 6.7 
 
 $5.67 
 83 
 
 
 
 
 68.2 
 
 3.4 
 0.1 
 
 $5.34 
 
 .31 
 .01 
 
 38.6 
 
 0.5 
 
 $37.06 
 
 .51 
 
 52.6 
 
 2.6 
 0.1 
 
 $6.60 
 
 32 
 
 II Interest paid, including state loans — 
 
 
 .01 
 
 
 
 
 
 Total for maintenance and interest 
 III Permanent improvements — 
 
 61.7 
 
 11.8 
 
 8.4 
 
 $6.66 
 
 l.OS 
 .77 
 
 39.1 
 
 6.2 
 
 $37.67 
 
 5.95 
 
 55.3 
 
 10.2 
 6.0 
 
 $6.83 
 
 (b) public service enterprises 
 
 74 
 
 
 
 
 
 Total for permanent improvements 
 IV Payments on principal of debt, incl. state loans 
 (a) on general debt 
 
 20.2 
 
 14.8 
 0.9 
 
 $1.86 
 
 1.36 
 .08 
 
 6.2 
 
 54.6 
 
 $6.96 
 
 52.50 
 
 16.2 
 
 26.1 
 0.7 
 
 $2.00 
 
 3 23 
 
 
 .08 
 
 
 
 
 
 Total payments on debt 
 
 V Agency and trust jjaym'ts, transfers and refunds 
 
 16.7 
 
 2.0 
 0.4 
 
 $1.44 
 
 .19 
 .04 
 
 64.6 
 
 0.1 
 
 $62.50 
 
 .09 
 
 26.8 
 
 1.6 
 0.2 
 
 $3.31 
 
 18 
 
 (b) all other payments 
 
 03 
 
 
 
 
 TOTAL PAYMENTS 
 
 100.0 
 
 $9.18 
 
 100.0 
 
 $96.11 
 
 100.0 
 
 $12.36 
 
 
 Net cost of village government to local taxpayers!.. . 
 
 Ratio of maintenance and interest to revenue 
 
 Ratio of receipts to payments for public service enter- 
 prises 
 
 57.3 
 81.4 
 
 67.4 
 
 $5.37 
 
 43.0 
 79.1 
 
 23.8 
 
 $45.32 
 
 .53.3 
 81.0 
 
 60.3 
 
 $6.84 
 
 *Not inserted if less than one-tenth of one per cent. 
 tReceipts I. A (a) to (c) inclusive, and I, A, (e). 
 **See Footnote page 310. 
 
MINNESOTA TAX COMMISSION 381 
 
 schools. Ill the 178 non-mineral villages represented in table Q, 
 28.6 per cent of the total receipts, or $2.69 per capita, came from liq- 
 uor licenses, against 27.2 per cent„or $2.55 per capita obtained from 
 taxation. 
 
 In small villages where the patrons of the saloons mostly live 
 outside the villages, liquor licenses are thus, in effect, a means of 
 shifting the expense of village administration on to the surrounding 
 country, leaving the villagers themselves partially or entirely free 
 from taxation for the support of the village. This fiscal considera- 
 tion evidently plays a considerable role in the perennial contests 
 over license or no-license in many villages of Minnesota. 
 
 The state, generally speaking, takes charge of the insane and 
 the feeble-minded, as well as condemned criminals, while the coun- 
 ties care for paupers and maintain the machinery for administer- 
 ing justice. In view of the fact that all these governmental activ- 
 ities are largely affected by the excessive use of stimulants, it is 
 a fair question and one worthy of serious consideration, whether 
 at least half of the income from liquor licenses should not go to 
 the state and at least a fourth to the counties. 
 
 Mineral and Non-Mineral Towns in Class 5* 
 
 Receipts from taxes in the 178 non-mineral villages of class 5 
 during 1911 amounted to 27.2 per cent of the total receipts, or .$2.55 
 per capita. On the other hand, in the 5 mineral villages of class 5, 
 the income from taxation was 40 per cent of the total, or $41.18 
 per capita. 
 
 Again, in these 178 non-mineral villages, receipts from loans 
 during the year amounted to 23.9 per cent of the total, or $2.25 
 per capita ; while in the 5 mineral towns of the class, debt incurred 
 during the year accounted for 53.8 per cent of the total receipts, 
 or $55.61 per capita. In some cases, the new debt took the form of 
 unpaid warrants. 
 
 It would be impossible to show in more striking form how fun- 
 damentally different are the conditions in mineral and non-mineral 
 towns, or how the presence of great property values in a few hands 
 leads to liberal use, not only of taxation, but also of public credit. 
 
 Cost of Government in Class 5 
 
 Measured by general revenues from local sources, the cost of 
 village government in the 178 non-mineral villages of class 5 was 
 
 *ISee footnote page 310 
 
382 THIRD BIENNIAL REPORT 
 
 $5.37 per capita; in the 5 mineral villages, $45.32 per capita. The 
 combined average was $6.84 per capita. 
 
 This total, however, is not comparable with the similar figures 
 for other classes, owing to the exclusion of school taxes. The 
 amount of these cannot be directly ascertained from the figures at 
 hand. However, there are several methods by which approximate 
 results may be reached. 
 
 In the non-mineral toAvns of class 4, which approach most nearly 
 those of class 5 in character, school maintenance and outlays 
 amounted to 57.83 per cent of the total general maintenance and 
 outlays. Assuming that this same relation obtained in villages of 
 class 5 between school costs and general costs, $5.37 would repre- 
 sent 42.17 per cent of the total pe;* capita cost in non-mineral vil- 
 lages, which would consequently be $12.73. This amount, how- 
 ever, includes the state apportionment and aids for schools, and 
 these must be eliminated in order to ascertain the cost to local 
 taxpayers. 
 
 These state grants for schools increase, not only in relation to 
 the total receipts, but also per capita, as the population decreases. 
 This fact clearly appears in table S, page 386, where state 
 grants make up 2.4 per cent of the total receipts in class 1, 5.6 per 
 cent in class 2, 5.9 per cent in class 3, and 10 per cent in class ,4; 
 and likewise, $0.85 per capita in class 1, $1.46 in class 2, $1.55 in 
 class 3, and $2.24 in class 4. This increase of state aid with de- 
 creasing size is due not only to the higher birth rate in the less 
 congested districts, but also to the constant migration of young 
 men and women to the larger urban centers, both causes tending 
 to produce a preponderance of persons of school age in the smaller 
 municipalities. 
 
 Using the percentage method, it appears that state grants 
 amounted to 4.1 per cent more in class 4 than in class 3, and that 
 if the same increase continued for class 5, state grants must have 
 constituted 14.1 per cent of the total receipts, including schools. 
 Deducting the 1 per cent shown in table Q for fire aids, we have 
 13.1 per cent of the total which may be assigned to state appor- 
 tionment and other aids. The sum of $12.73 decreased by 13.1 
 per cent of itself, would give $9.72 as the per capita cost of gov- 
 ernment, including schools, in non-mineral villages of class 5. 
 
 This figure is an estimate and therefore not to be used with 
 the same confidence as the costs shown for classes 1-4. Neverthe- 
 less, it is not believed to involve any serious error, unless indeed 
 
MINNE3SOTA TAX COMMISSION 383 
 
 the decrease in the per capita cost of government from class 4 to 
 5 IS disproportionately greater ihan from class 3 to 4. An additional 
 indication of the substantial accuracy of this result ($9.72) is afford- 
 ed by the fact that compared with $5.37, the per capita cost exclusive 
 of schools, it gives 44.75 as the per cent of the total cost borne by 
 the local taxpayers for schools; while an average of the per cent 
 for the 11 villages between 1000 and 1100 population in 1910* gives 
 46.2 per cent as the proportion of the local costs due to schools. 
 The two results, reached by independent methods, thus agree with- 
 in 1.45 per cent— that is, within less than $0.15. Moreover, such 
 difference as does exist is in the right direction, since the 
 proportion of revenue from local sources used for schools will 
 naturally be smaller in the smaller villages, wdiich not only receive 
 a larger share of the state apportionment, but often maintain only 
 a common district school. They are also, as a rule, included in a 
 much larger district, thus lessening the proportion of school ex- 
 penses borne by the village. 
 
 All of these considerations point to the conclusion that while the 
 proportion of local revenue devoted to the schools in villages under 
 1,000 population may be less, it is not likely to be more than 44.75 
 per cent ; and consequently that the total cost of village and 
 schools to the local taxpayers in such villages can hardly exceed, 
 though it may fall somewhat below, $9.72 per capita. 
 
 Payments of Villages in Class 5 
 
 On the average, the 178 non-mineral villages in class 5 spent 81.4 
 per cent of their revenues for maintenance and interest, leaving 
 18.6 per cent available for permanent improvements and debt 
 reduction. This proportion of free revenue is somewhat larger 
 than in either class 3 or class 4, though it would doubtless be 
 reduced by the inclusion of school receipts and payments, owing 
 to the interest paj^able on school bonds. 
 
 On the average, again, the 178 non-mineral villages covered only 
 67.4 per cent of their payments for public service enterprises by 
 receipts from such undertakings, while in the 5 mineral villages 
 of the class, the proportion of payments for public service so covered 
 was only 23.8 per cent. These figures, not being affected by the 
 absence of school receipts and payments, are fully comparable Avith 
 the similar ratios for the other classes. 
 
 The total payments per capita shown in table Q for the non- 
 
 *See table IX, pages 481 and 483. 
 
384 THIRD BIENNIAL REPORT 
 
 mineral villages of class 5 were $9.18, while for the mineral vil- 
 lages of the same class, the payments were more than ten times 
 as much, or $96.11 per capita. There is no reason to suppose that 
 this ratio would be materially altered if it were possible to include 
 payments for schools. 
 
 ; XIV— VARIATION OF COST WITH SIZE OF MUNICIPALITY 
 
 It is a familiar principle of economics that large scale produc- 
 tion is on the whole more economical than small scale production. 
 Municipal activities are very similar in character and organization 
 to those industries which most clearly exemplify this law of de- 
 creasing expense, and one would consequently expect to find them 
 conforming to the same law. On the other hand, owing to the chaotic 
 condition of tlie general property tax in this country, it has usual- 
 ly been impossible to compare cities with one another except on the 
 basis of population, and the cost of government has been thought 
 to increase faster than the population. For this reason it has some- 
 times been assumed that municipal activities do not follow the 
 economic principle which obtains in large scale private. production, 
 but rather the exact reverse of that principle ; namely, the law of 
 increasing expense. 
 
 On this point, the results of the present investigation are believed 
 to throw some light. 
 
 Population Covered by Study 
 
 In order to make clear the extent of the statistical basis for this , 
 comparative study by classes, table R has been compiled. From 
 this table it appears that of the total population of Minnesota in 
 1910, over half (1,176,775 or 56.7 per cent) were found in incor- 
 porated places; and further, that of this number, only 103,374, or 
 5 per cent of the total, lived in the 312 villages still in existence in 
 1911 which failed to turn in to this office usable reports of payments 
 and cash on hand. The receipts of these villages are of course in- 
 cluded in table II and the analysis tables based upon it. 
 
 The present study of the cost of municipal government conse- 
 quently covers 326 cities and villages which had, according to the 
 1910 census, 1,073,401 inhabitants, or 51.7 per cent of the total 
 population of the state. 
 
MINNESOTA TAX COMMISSION 385 
 
 ANALYSIS TABLE R 
 
 Distribution of Population in Minnesota, Showing Proportion Covered in 
 Study of Cost of Municipal Government 
 
 Location of Population Accordmg to^Census 
 
 Per Cent 
 
 In municipalitites over 2500 population 850 mT "^flO*" 
 
 In municipalities under 2500 population 326^481 is!? 
 
 Total municipal population 1,176,775 567 
 
 In the open country 898,933 43.3 
 
 „ T°*^' 2,075,708 100.0 
 
 Number covered by present study of cost of 
 municipal government: 
 
 Class 1, 3 large cities 594,618 28 6 
 
 Class 2, 21 cities and villages (20,000 to 
 
 ^,5'000) 175,302 8.4 
 
 Class 3, 24 cities and villages (5000 to 2500) 80,374 3 9 
 
 Class 4, 95 cities and villages (2500 to 1000) 147,170 7 1 
 
 Class 5, 183 villages (under 1000) 75,937 3.7 
 
 Total, 326 covered by municipal tables.. 1,073,401 51.7 
 
 Class 5, 312* villages not covered (under 1000) 103,374 5.0 
 
 Total municipal population..... 1,176,775 56.7 
 
 The Basis of Valuation 
 
 As explained iu chapter XIV (page 226), the true valuation for 
 Minnesota in 1911 was obtained by the sales method for real estate, 
 and by using the uniform ratio of 28 per cent of assessed to true 
 value for personal property. The real estate sales covered the 
 period from Jan. 1, 1910, to Jan. 1, 1912 and were so numerous as 
 to eliminate any chance of serious error. The true valuations stated 
 in table IX and in the analysis tables based upon them may there- 
 fore be accepted as substantially correct, at least for comparative 
 purposes. 
 Purpose of Table S 
 
 In the preceding discussion of the several classes of muni- 
 cipalities, attention was repeatedly called to the confusion intro- 
 duced by the mineral towns. In order to eliminate this factor of 
 error, table S is presented, showing the totals for the non-mineral 
 towns in these classes, the totals for the mineral towns, and then a 
 joint total for the 143 municipalities in classes 1 to 4 inclusive. 
 Each of these sets of figures is analyzed on the basis of per cent 
 of total, true valuation and population. 
 
 ♦Excluding the six disbanded villages, 458 population, transferred to 
 "open country" 
 
386 
 
 THIRD BIENNIAL, REPORT 
 
 ANALYSIS 
 
 SHOWING SEPARATELY THE " MINERAL" ♦• FROM THE "NON-MINERAL"** CITIES 
 POPULATION, FOR CLASSES 1 TO 4, AS UNITS, (FISCAL YEAR 
 
 RECEIPTS: 
 
 I Revenue receipts : 
 
 A General revenues, as follows — 
 
 (a) from local sources 
 
 (b) state and county grants 
 
 Total general revenues 
 
 B Commercial revenues, as follows — 
 
 (a) from special assessments 
 
 (b) from public service enterprises 
 
 (c) from other earnings and interest 
 
 Total commercial revenues 
 
 Total revenue receipts . . 
 
 II Non-revenue receipts — 
 
 (a) from debt incurred during year 
 
 (b) from other sources \ . . 
 
 Total non-revenue receipts 
 
 TOTAL RECEIPTS 
 
 PAYMENTS: 
 
 I For maintenance, as follows — 
 
 (a) for departmental purposes 
 
 (b) for educational institutions — 
 
 1 public schools 
 
 2 libraries, etc 
 
 (c) for public service enterprises - 
 
 Total for maintenance 
 
 II For interest on public debt 
 
 Total for maintenance and interest 
 
 III For permanent improvements — 
 
 (a) for departmental use 
 
 (b) for educational institutions — 
 
 1 public schools , . . . . 
 
 2 libraries, etc 
 
 (c) for public service enterprises 
 
 Total for permanent improvements 
 
 IV Paid on principal of debt 
 
 V Other payments 
 
 TOTAL PAYMENTS 
 
 Net cost of city government to taxpayers 
 
 Ratio of maintenance and interest to revenue 
 
 Ratio of receipts to payments for public service enterprises 
 
 All Cities, Class 1 
 
 Per 
 Cent 
 
 of 
 Total 
 
 47.3 
 2.4 
 
 8.9 
 
 6.8 
 2.4 
 
 18.1 
 67.8 
 
 30.4 
 
 1.8 
 
 Per 
 SIO.OOO 
 True 
 Valua- 
 tion 
 
 $107.20 
 5.42 
 
 $112.62 
 
 20.11 
 
 1.5.37 
 
 5.37 
 
 $40.85 $6.35 
 153.47; 23.85 
 
 Per 
 
 Capita 
 
 S16.65 
 .85 
 
 $17.50 
 
 3.13 
 
 2.. 39 
 
 .83 
 
 68.83 
 4.09 
 
 10.70 
 .63 
 
 $72.92 $11.33 
 
 $226.39 $35.18 
 
 " Non-Mineral" 
 
 Cities and Villages 
 
 Class 2 
 
 Per 
 Cent 
 
 of 
 Total 
 
 45.7 
 5.6 
 
 6.2 
 
 12.6 
 1.9 
 
 Per 
 $10,000 
 True 
 Valua- 
 tion 
 
 $127.10 
 15.48 
 
 $142.58 
 
 17.11 
 
 34.95 
 
 5.43 
 
 20.7 
 72.0 
 
 $57.49 
 200.07 
 
 25.1 69,86 
 2.9 8.19 
 
 28.0 $78.05 
 
 100.0 $278.12 
 
 Per 
 Capita 
 
 $12.01 
 1.46 
 
 $13.47 
 
 1.62 
 
 3.30 
 
 .52 
 
 $5.41 
 18.91 
 
 6.60 
 ,78 
 
 $7,38 
 
 $26.29 
 
 10.0 
 1.0 
 4.0 
 
 $55.53 
 
 32.72 
 2.25 
 8.82 
 
 $8.63 
 
 5.08 
 
 .35 
 
 1.37 
 
 23.6 
 
 19.3 
 1.0 
 9.6 
 
 45.4 
 
 7.2 
 
 $99.32 
 
 15.62 
 
 $15.43 
 
 2.43 
 
 53.5 
 
 4.2 
 
 15. S 
 
 6.4 
 0.2 
 
 4.1 
 
 $114.94 
 
 14.02 
 
 .52 
 
 9.02 
 
 $17.86 
 
 2.18 
 
 .08 
 
 1.40 
 
 8.1 
 0.1 
 
 4.8 
 
 26.5 
 
 18.4 
 2.5 
 
 $57.84 
 
 40.36 
 5.43 
 
 $8.99 
 
 6.27 
 
 .85 
 
 26.1 
 
 13.5 
 2.7 
 
 100.0 
 
 $218.57 
 
 $33.97 
 
 100.0 
 
 $64.97 
 
 53.06 
 
 2.85 
 
 26.40 
 
 $6.14 
 
 5.02 
 
 .27 
 
 2,50 
 
 $147.28 
 
 11.62 
 
 $13.93 
 
 1.10 
 
 $158.90 
 
 22.42 
 
 .15 
 
 13.30 
 
 $15.03 
 
 3.41 
 
 2.12 
 
 .01 
 
 1.26 
 
 $72.01 
 
 37.00 
 7.44 
 
 $6.80 
 
 3.50 
 .70 
 
 $276.36 
 
 $26.03 
 
 47.3 
 74.9 
 86.2 
 
 $107.20 
 
 16.65 
 
 45.7 
 79.4 
 88.0 
 
 .S127.10 
 
 $12.01 
 
 **See footnote page 310 
 
MINNESOTA TAX COMMISSION 
 
 387 
 
 TABLE S 
 
 AND VILLAGES, ON THE BASIS OF PER CENT OF TOTAL, VALUATION AND 
 ENDING DECEMBER 31, 1011, OR DATE NEAREST THERETO) 
 
 " Non-Mineral" 
 
 Cities and Villages 
 
 Class 3 
 
 " Non-Mineral" 
 
 Cities and Villages 
 
 Class 4 
 
 Total "Non-Mineral" 
 
 Cities and Villages 
 
 Classes 1 to 4 
 
 " Mineral" 
 Cities and Villages 
 Classes 2, 3 and 4 
 
 Averages, 
 
 A-U Cities and Villages 
 
 Classes 1 to 4 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 slO,000 
 True 
 Valua- 
 tion 
 
 Per 
 Capita 
 
 Per 
 Gent 
 
 of 
 Total 
 
 Per 
 
 810,000 
 True 
 
 Valua- 
 tion 
 
 Per 
 Capita 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 $10,000 
 True 
 Valua- 
 tion 
 
 Per 
 Capita 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 
 «10,000 
 
 True 
 
 Valua- 
 tion 
 
 Per 
 
 Capita 
 
 Per 
 Cent 
 
 of 
 Total 
 
 Per 
 
 $10,000 
 True 
 Valua- 
 tion 
 
 Per 
 
 Capita 
 
 43.2 
 5.9 
 
 $133.83 
 18.20 
 
 $11.42 
 1.55 
 
 50. S 
 10.0 
 
 $135.8.) 
 27.01 
 
 $11.27 
 2.24 
 
 47.2 
 3.8 
 
 $113.36 
 9.15 
 
 $14.78 
 1.19 
 
 70.5 
 1.9 
 
 $47.20 
 1.28 
 
 .$32.92 
 .89 
 
 48.8 
 3.7 
 
 $98.97 
 7.44 
 
 $15.67 
 1.18 
 
 49.1 
 
 $152.03 
 
 $12.97 
 
 60.5 
 
 $162.86 
 
 $13.51 
 
 51.0 
 
 $122.51 
 
 $15.97 
 
 72.4 
 
 $48.48 
 
 $33.81 
 
 52.5 
 
 $106.41 
 
 $16.85 
 
 4.2 
 
 20.4 
 
 0.9 
 
 12.96 
 03.24 
 
 2.82 
 
 1.11 
 
 5.40 
 
 .24 
 
 1.4 
 6.9 
 
 1.2 
 
 3.88 
 
 45.44 
 
 3.29 
 
 .32 
 
 3.77 
 
 .28 
 
 7.5 
 9.5 
 2.1 
 
 17.93 
 
 22.74 
 
 6.05 
 
 2.. 34 
 
 2.96 
 
 .66 
 
 0.6 
 7.0 
 0.3 
 
 .40 
 
 4.70 
 
 .23 
 
 .28 
 
 3.28 
 
 .16 
 
 7.0 
 9.3 
 1.9 
 
 14.12 
 18.82 
 4.00 
 
 2.24 
 
 2.98 
 
 .63 
 
 25.5 
 
 $79.02 
 
 $6.75 
 
 19.5 
 
 $52.61 
 
 $4.37 
 
 19.1 
 
 $45.72 
 
 $5.96 
 
 7.9 
 
 $5.33 
 
 $3.72 
 
 18.2 
 
 $36.94 
 
 $5.85 
 
 74.6 
 
 231.05 
 
 19.72 
 
 80.0 
 
 215.47 
 
 17.88 
 
 70.1 
 
 168.23 
 
 21.93 
 
 80.3 
 
 53.81 
 
 37.53 
 
 70.7 
 
 143.35 
 
 22.70 
 
 22.0 
 3.4 
 
 68.22 
 10.40 
 
 5.82 
 .89 
 
 16.3 
 3.7 
 
 43.92 
 9.86 
 
 3.64 
 
 .82 
 
 27.7 
 2.2 
 
 66.63 
 5.. 10 
 
 8.69 
 .70 
 
 11.7 
 8.0 
 
 7.77 
 5. 34 
 
 5.42 
 3.72 
 
 26.6 
 2.7 
 
 53.84 
 6.38 
 
 S.53 
 .85 
 
 25.4 
 
 $78.62 
 
 $6.71 
 
 20.0 
 
 $53.78 
 
 $4.46 
 
 29.9 
 
 $72.03 
 
 $9.39 
 
 19.7 
 
 $13.11 
 
 $9.14 
 
 29.3 
 
 $69.22 
 
 $9.38 
 
 100.0 
 
 $309.67 
 
 $26.43 
 
 100.0 
 
 $269.26 
 
 $22.34 
 
 100.0 
 
 $240.26 
 
 $31.32 
 
 100.0 
 
 $66.92 
 
 $46.67 
 
 100.0 
 
 $202.57 
 
 $32.08 
 
 17.4 
 
 $52.75 
 
 $4.60 
 
 21.0 
 
 $65.55 
 
 $4.61 
 
 24.2 
 
 $50.39 
 
 .S7.35 
 
 21.9 
 
 $14.09 
 
 .$9.82 
 
 24.0 
 
 $47.20 
 
 $7.47 
 
 22.4 
 
 0.7 
 
 17.6 
 
 67.69 
 
 2.03 
 
 63.14 
 
 6.78 
 
 .17 
 
 4.54 
 
 29.3 
 
 0.8 
 
 16.3 
 
 77.65 
 
 2.11 
 
 43.25 
 
 6.44 
 
 .18 
 
 3.59 
 
 17.5 
 1.0 
 6.9 
 
 40.86 
 
 2.29 
 
 16.19 
 
 5.32 
 
 .30 
 
 2.11 
 
 15.1 
 
 0.6 
 
 10.8 
 
 9.72 
 .33 
 
 0.94 
 
 6.78 
 
 .23 
 
 4.,S4 
 
 17.3 
 1.0 
 7.2 
 
 34.08 
 
 1.87 
 
 14.17 
 
 5.40 
 
 .30 
 
 2.24 
 
 68.1 
 
 $175.61 
 
 $14.99 
 
 67.4 
 
 $178.56 
 
 $14.82 
 
 49.6 
 
 $115.72 
 
 $15.08 
 
 48.3 
 
 $31.08 
 
 $21.67 
 
 49'.6 
 
 $97.32 $15.41 
 
 5.4 
 
 16.47 
 
 1.40 
 
 4.4 
 
 11.69 
 
 .97 
 
 6.4 
 
 14.88 
 
 1.94 
 
 3.0 
 
 1.94 
 
 1.36 
 
 6.1 
 
 12.07 1.91 
 
 63.5 
 
 $192.08 
 
 $16.39 
 
 71.8 
 
 $190.25 
 
 $15.79 
 
 56.0 
 
 $130.60 
 
 $17.02 
 
 51.3 
 
 $33.02 
 
 $23.03 
 
 55.6 
 
 $109.39; $17.32 
 
 5.5 
 
 16.55 
 
 1.41 
 
 4.3 
 
 11.30 
 
 .94 
 
 13.5 
 
 31.44 
 
 4.10 
 
 20.6 
 
 13.18 
 
 9.2C 
 
 14.0 
 
 27.47 
 
 4.35 
 
 6.9 
 S.O 
 
 20.81 
 
 .03 
 
 24.35 
 
 1.78 
 
 .00 
 
 2. OS 
 
 5.3 
 0.4 
 7.3 
 
 14.01 
 
 1.14 
 
 19.38 
 
 1.16 
 .09 
 
 1.61 
 
 6.6 
 0.2 
 
 4.8 
 
 15.28 
 
 .61 
 
 11.24 
 
 1.99 
 
 .07 
 
 1.47 
 
 8.9 
 0.6 
 4.2 
 
 5.73 
 
 .41 
 
 2.67 
 
 4.00 
 
 .28 
 
 1.86 
 
 6.7 
 0.2 
 
 4.8 
 
 13.20 
 
 .49 
 
 9.38 
 
 2.09 
 
 .08 
 
 1.49 
 
 20.4 
 
 $61.74 
 
 $5.27 
 
 17.3 
 
 $45.83 
 
 $3.80 
 
 25.0 
 
 $58.47 
 
 $7.63 
 
 34.2 
 
 $21.99 
 
 $15.34 
 
 25.7 
 
 $60.54 $8.01 
 
 1 
 
 13.6 
 
 40.83 
 
 3.48 
 
 8.3 
 
 22.07 
 
 1.83 
 
 16.6 
 
 38.35 
 
 5.00 
 
 14.1 
 
 9.05 
 
 6.31 
 
 16.3 
 
 31.98 5.06 
 
 2.6 
 
 7.85 
 
 •68 
 
 2.6 
 
 6.71 
 
 .56 
 
 2.5 
 
 5.91 
 
 .77 
 
 0.4 
 
 .27 
 
 .19 
 
 2.4 
 
 4.67 .74 
 
 100.0 
 
 $302.50 
 
 $26.82 
 
 100.0 
 
 $264.86 
 
 $21.98 
 
 100.9 
 
 $233.33 
 
 $30.42 
 
 100.0 
 
 $64.33 
 
 $44.87 
 
 100.0 
 
 $196.58 $31.13 
 
 43.2 
 S3.1 
 SI 6 
 
 $133.83 
 
 $11.42 
 
 50.5 
 88.3 
 72. ( 
 
 $136.86 
 
 $11.27 
 
 47.2 
 77.6 
 82.9 
 
 $113.36 
 
 $14.78 
 
 70.6 
 61.4 
 48. f 
 
 .S47.20 
 
 $32.92 
 
 48.8 
 76.3 
 79.9 
 
 $98.97 $15.67 
 
 •Not inserted if less than one-tenth of one per cent. 
 
388 
 
 THIRD BIENNIAL REPORT 
 
 ANALYSIS 
 
 SUMMARY BY CLASSES, COMPARING VALUATIONS, LEVIES, RATES, DEBT 
 VILLAGES, INCLUDING ALL OVER 1,000 POPULATION IN 1910 (FISCAL 
 
 Items 
 
 'Non-Mineral" Cities and Villages 
 
 Class 1 
 
 Class 2 
 
 3 Population according to census of 1910 
 
 4 Population for 1911, based on censuses of 1900 and 1910 
 
 5 Assessed valuation of real estate 
 
 6 Assessed valuation of personal property 
 
 7 Total assessed valuation (item 5 + item 6) 
 
 8 Total true valuation 
 
 9 Per cent of assessed to true valuation (item 7 -^ item 81 
 
 10 Assessed valuation per capita (item 7 -^ item 4) 
 
 11 True valuation per capita (item 8 -^ item 4) 
 
 12 Total tax levied (except special assessments) 
 
 13 Tax levied for state, county and township purposes 
 
 14 Tax levied for municipal and school purposes (except 
 
 special assessments) 
 
 15 Per capita tax for all purposes (item 12 -^ item 4) 
 
 16 Per capita tax for municipal and school purposes 
 
 17 Total average tax rate (item 12 -^ item 7) 
 
 18 Total average tax rate based on true valuation 
 
 19 Tax rate for municipal and school purposes 
 
 20 Tax rate for municipal and school purposes, based on true 
 
 valuation 
 
 21 Total debt outstanding at close of year 
 
 22 Bonds for departmental purposes 
 
 23 Bonds for school purposes 
 
 24 Bonds for public service enterprises 
 
 25 Special assessment loans 
 
 26 Other temporary loans 
 
 27 Sinking fund for debt reduction 
 
 28 Net debt outstanding (item 21 — item 27) 
 
 29 Per cent of net debt to assessed valuation 
 
 30 Per cent of net debt to true valuation 
 
 31 Net debt per capita 
 
 32 Annual interest charge on net debt 
 
 33 Net annual interest per capita fitem 32 -^ item 4) 
 
 34 Ratio of net interest to total levy for city and school 
 
 purposes 
 
 594,618 
 
 612,205 
 
 $282,144,071.00 
 
 86,654,216.00 
 
 368,798,287.00i 
 
 951,361,436.00! 
 
 38.77% 
 
 $602.41 
 
 1,553.991 
 
 141,277 
 
 144,209 
 
 $31,833,946.00 
 
 12,867,362.00 
 
 44,701,308.00 
 
 136,315,337.00 
 
 32.79% 
 
 $309.98 
 
 945.26 
 
 $ll,584,749.S3r 
 2,684,614.26, 
 
 8,900,135.57; 
 18.921 
 14.54i 
 
 $1,930,931.91 
 516,423.70 
 
 1,414,508.21 
 
 13.39 
 
 9.81 
 
 31.41 mill 
 12.18 " 
 24.13 " 
 
 43 . 20 mills 
 14.17 " 
 31.04 " 
 
 $38,610,287.08 
 
 18,724,200.00 
 
 7,263,700.00 
 
 7,982,000.00 
 
 3,610,968.87 
 
 1,029,418.21 
 
 4,454,040.61 
 
 34,156,246.47 
 
 9.3% 
 
 3.6%j 
 
 $55.79 
 
 $4,213,504.29 
 
 1,465,500.00 
 
 1,065,606.10 
 
 992,300.00 
 
 259,200.18 
 
 430,898.01 
 
 236,487.38 
 
 3,977,016.91 
 
 " 8.9% 
 
 2.9% 
 
 $27.58 
 
 $1,476,341,421 
 2.41 
 
 16.6% 
 
 $185,524.35 
 1.29 
 
 13.1% 
 
 *See footnote, page 310. 
 
MINNESOTA TAX COMMISSION 
 
 389 
 
 TABLE T 
 
 AND INTEREST, FOR 11 " MINERAL"" AND FOR 132" NON-MINERAL"" CITIES AND 
 YEAR ENDING DECEMBER 31, 1911, OR DATE NEAREST THERETO) 
 
 "Non- 
 
 Mineral" Cities and Villages 
 
 " Mineral" Cities 
 
 and Villages 
 
 Classes 2, 3 
 
 and 4 
 
 Totals and 
 Averages 
 
 Class 3 
 
 Class 4 
 
 Total 
 
 76,802 
 
 78,814 
 
 $15,552,577.00 
 
 5,243,699 00 
 
 20,796,276.00 
 
 67,267,684.00 
 
 30.92% 
 
 $263.87 
 
 853.50 
 
 137,520 
 
 139,686 
 
 $25,615,629.00 
 
 9,349,892.00 
 
 34,965,521.00 
 
 115,910,674.00 
 
 30.17% 
 
 $250.32 
 
 829.79 
 
 960,217 
 
 974,914 
 
 $355,146,223.00 
 
 114,115,169,00 
 
 469,261,392.00 
 
 1,270,855,131.00 
 
 36.92% 
 
 $481.34 
 
 1,303.56 
 
 47,247 
 
 50,617 
 
 $133,512,026.00 
 
 3,449,950.00 
 
 136,961,976.00 
 
 353,027,778.00 
 
 38.80%, 
 
 $2,705.85 
 
 6,794.49 
 
 997,464 
 
 1,025,531 
 
 $488,6.58,249,00 
 
 117,565,119,00 
 
 006,223,368.00 
 
 1,623,882,909.00 
 
 37.33% 
 
 •S.591.13 
 
 1,583.46 
 
 $923,231.54 
 273,452.18 
 
 649,779.36 
 11.71 
 8.24 
 
 $1,6.59,980.65 
 - 452,508.65 
 
 1,205,472.00 
 
 11.88 
 
 8.63 
 
 $16,198,893.93 
 3,920,998.79 
 
 12,169,895.14 
 16.62 
 12.48 
 
 $2,907,860.78 
 1,088,285.71 
 
 1,821,575.07 
 57.45 
 35,99 
 
 $19,006,754.71 
 5,015,284.50 
 
 13,991,470.21 
 18.53 
 13.64 
 
 44.39 mills 
 13.73 " 
 31.25 " 
 
 9 . 66 " 
 
 47.47 mills 
 14.32 " 
 
 34.48 " 
 
 10.40 " 
 
 34.52 mills 
 12.75 " 
 25.93 " 
 
 9.58 " 
 
 21,23 mills 
 
 8.24 " 
 13.30 " 
 
 5.16 " 
 
 31.35 mills 
 11.70 " 
 23.08 " 
 
 8.62 " 
 
 $2,376,143.46 
 
 $3,623,639.84 
 
 $48,823,573.67 
 
 20,189,700.00 
 
 8, 329, .306.10 
 
 8,974, .300. 00 
 
 3,870,169.05 
 
 1,060,316.22 
 
 4,851,332.50 
 
 43,972,242.17 
 
 9.4% 
 
 3.5% 
 
 $45.10 
 
 '$1,116,591.98 
 
 11,500.00 
 
 177,102.56 
 
 115,701,82 
 
 33,243.35 
 
 236,346,48 
 
 11,933,63 
 
 1,104,658,35 
 
 0.8% 
 
 0.3% 
 
 $21.82 
 
 $49,940,166.65 
 20,201,200.00 
 
 
 
 8,506,408.65 
 
 
 
 9,090,001,82 
 
 
 
 
 3,903,412.40 
 
 
 
 1,296,662,70 
 
 77,679.06 
 
 2,298,464.70 
 
 U.1% 
 
 3.4% 
 
 $29.16 
 
 83,124.75 
 
 3,540,515.09 
 
 10.1% 
 
 3.1% 
 
 $25.35 
 
 4,863,266.13 
 
 45,076,900.52 
 
 7, 4'-;, 
 
 2 S '/,'-, 
 
 S43,95 
 
 $105,658.49 
 1.34 
 
 16.3% 
 
 $168,715.13 
 1.21 
 
 14.0% 
 
 .51,936,239.39 
 1.99 
 
 15.9% 
 
 $47,785,39 
 .94 
 
 2.0% 
 
 $1,984,024.78 
 1,94 
 
 14.2% 
 
390 THIRD BIENNIAL, REPORT 
 
 Purpose of Table T 
 
 In order to complete the data for a study of municipal finances 
 by classes given in table S, table T is here inserted. It gives a 
 summary of table IX — that is to say, of assessed and true valua- 
 tions in proportion to population, tax levies, tax rates, outstanding 
 debt and interest on such debt — for classes 1 to 4 inclusive. 
 
 Relation of Cost to Population 
 
 It is clear at a glance that municipal costs actually do increase 
 faster, on the average, than population. This fact appears from 
 the group totals of table L (page 298), and it is no less obvious from 
 the non-mineral figures of table S. This general agreement is ren-^ 
 dered the more striking by the fact that table L is based on net 
 payments, while table S uses general revenues from local sources 
 as the test of cost of government. 
 
 This increasing per capita cost of municipal government with 
 increasing size of cities has been variously explained. Some have 
 held it to be chiefiy a result of political corruption, and therefore 
 due to increased size only in so far as a large city offers more oppor- 
 tunities for corruption than a small one. Such an explanation 
 squares well with some of the figures shown in table L, but not 
 with others, and it would not at all explain the gradation of costs 
 shown by table S. On the whole, therefore, the conclusion seems 
 warranted that some general cause is at work. 
 
 Such a cause is found in the increased scope of municipal activ- 
 ities with increase in size of the municipality. The larger the city, 
 the larger is the number of things which the city does for the 
 citizen — things which in smaller municipalities are either done by 
 the citizen himself or are not deemed necessary. Familiar examples 
 are paving, sidewalks, gutters, sprinkling, sewers, smoke inspection, 
 and control of traffic at important crossings. Statistical evidence 
 of such enlarged activities is found in the receipts from special as- 
 sessments shown in table S. The figures are as follows : 
 
 From Special Assessments 
 Receipts per $10,000 true valuation. 
 Receipts per capita 
 
 Class 1 
 
 Class 2 
 
 Class 3 
 
 Class 4 
 
 $20.11 
 
 $17.11 
 
 ;$12.96 
 
 $3.88 
 
 3.13 
 
 1.62 
 
 1.11 
 
 0.32 
 
 This enlargement of municipal functions however is not entirely or 
 even mainly financed through special assessments. The same influ- 
 ence extends to the whole range of municipal activities which are 
 
MINNESOTA TAX COMMISSION 391 
 
 considered of such general public concern as to be supported by 
 taxation. 
 
 The fact that the large city undertakes more lines of activity 
 and therefore spends more on the average for each citizen is how- 
 ever not necessarily evidence that its various activities do not in- 
 dividually conform to the law of decreasing expense, as would be 
 expected m similar private industries. 
 
 The Relation of Cost to Valuation 
 
 Granting that the cost of municipal government increases more 
 rapidly than population, it nevertheless increases less rapidly than 
 the true valuation of property, the result being on the average, 
 that the burden of taxation for municipal purposes decreases as the 
 population increases. In other words, the average cost per capita 
 varies directly, while cost measured by true valuation varies in- 
 versely, with the population. 
 
 The proof of this statement appears in the following figures 
 assembled from tables Q, S, and T— table U, page 392. 
 
 Comparative Costs to Local Taxpayers 
 
 As already shown in section VI of this chapter, cost to local 
 taxpayers varies inversely with size in the three large cities of the 
 state when measured by true valuation. The same relation is now 
 found to obtain in the several classes of municipalities. In class 
 4 the cost in 1911 was $135.85 per .$10,000 true valuation; in class 3, 
 it was $133.83; in class 2, $127.10; and in class 1, embracing the 
 three large cities, the cost was only $107.20 per $10,000 true valua- 
 tion. 
 
 Moreover, the "true valuation" used in this computation takes 
 account only of real estate and of such tangible personal property 
 as actually gets on the tax rolls. It is generally believed, and the 
 belief appears to be well founded, that there is more intangible 
 property in the larger than in the smaller municipalities, and like- 
 wise, that a greater proi^ortion of the tangible personal property 
 in the larger cities escapes taxation. If either of these conditions 
 exists, and especially if they both exist concurrently, the relative 
 decrease of cost with increasing size of the city, when measured 
 by an absolutely full and true valuation, would be much more rapid 
 than the above figures indicate. 
 
392 
 
 THIRD BIENNIAL REPORT 
 
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MINNESOTA TAX COMMISSION 393 
 
 Comparative Payments for Maintenance and Interest 
 
 Payments for maintenance and interest, measured by population, 
 on the whole increase with the size of the city. The only exception 
 to this rule is class 2, which shows a smaller cost per capita than 
 any other, except class 5. Cities between 20,000 and 5000 population 
 would thus seem either to undertake less for their citizens, or to 
 administer their affairs more economically, relative to population, 
 than any other size of city represented in Minnesota. This fact 
 may indicate that there is a point of maximum efficiency, beyond 
 which another type of municipal plant and administration becomes 
 necessary. It is however not possible to say just what this most 
 efficient size of city may be, owing to the absence in Minnesota of 
 cities between 20,000 and 75,000 population. 
 
 On the other hand, payments for maintenance and interest show 
 a decrease per $10,000 true valuation, from the smaller to the larger 
 municipalities, precisely as was observed in the case of the three 
 large cities. The only exception to this rule is class 3, which slightly 
 exceeds class 4. The explanation of this anomaly is no doubt the 
 fact that cities in class 3 have undertaken the operation of public 
 utilities more extensively than any other class of municipalities. 
 
 Ratio of Maintenance and Interest to Revenues 
 
 Another and very striking evidence of increasing economy of 
 administration with increasing size is afforded by the per cent of 
 revenue absorbed by maintenance and interest — that is, by current 
 expenses. This proportion varies inversely with size, being 74.9 per 
 cent for class 1, 79.4 for class 2, 83.1 for class 3, and 88.3 for class 4. 
 
 Comparative Public Service Finances 
 
 Receipts from public service enterprises in general vary inversely 
 with the size of the city, whether measured by valuation or popu- 
 lation. The same situation was encountered in comparing Minnea- 
 polis, St. Paul, and Duluth. As between the several classes how- 
 ever, this variation is not quite uniform, owing to the extra- 
 ordinary extension of municipal ownership of public utilities in 
 cities of class 3. 
 
 The per cent of public service payments covered by receipts from 
 the same source appears to vary directly with size. This is in 
 accordance with the law of decreasing expense or increasing returns 
 
394 
 
 THIl^.D ElKNNIAL REPORT 
 
 Scale 
 
 Class I 
 Class 2 
 Class 3 
 Class f 
 
 Iron Ranee lowm. 
 
 All Classes 
 
 A/on- 
 Mmeral 
 
 Scale 
 
 Cost of tjur^icipal Qoi/ernmenf to Local Taxpayers per 
 
 flO.OOoTrue ValiAation 
 
 Pfo 
 
 f I0-J.20 
 I / 133. 83 
 
 , / /3s: as 
 
 _l^f7.20 
 
 , f 9a. 97 
 
 Relation of Maintenance and Interest to Revenue 
 
 zs% SO% 7« 1"'% 
 
 'Class I 
 Class 2 
 Class 3 
 [class f 
 
 Iron Range lowns 
 
 Ml Classes 
 
 Non- 
 Mineral 
 
 7f.9 7. 
 _, 75f S 
 
 83.IX 
 S.3Z 
 
 k/.^y. 
 
 -,.7^.5/. 
 
 ■'Scale 
 
 Taf fiate for Municipal and School Hirposes based on True Valuation 
 
 (Class I 
 
 Mon- \Class 2 
 
 Mineral \Class 3 
 
 [Class ^ 
 Iron Ran0e hwri' 
 All Classes 
 
 _, 9.51. mill 
 
 I 10. 3 g Tn'lls 
 
 I 9.1.1 mills 
 
 I 16.^0 mills 
 
 S.kz rr,lls 
 
 Scale 
 
 Outstandim Debt Stated as a Per Cent of True Valuation 
 
 y^ zz £x 5* £^ 
 
 'ass / 
 Class z 
 'Class 3 
 [Class f 
 Iron Hanoe Towns 
 fill Classes 
 
 'Hon 
 Mineral 
 
 3.L7, 
 
 3.f7. 
 
 0.3 % 
 
 Z.S7. 
 
 ^cale 
 
 hnnual Interest Charge Stated as a Per Cent of the Tax 
 /.evy for Municipalit'/ and Sctiools 
 
 Cfass / 
 Class 2. 
 Class 3 
 [Class f 
 
 Iron Range Towm. 
 
 All Classes 
 
 Non 
 Mineral 
 
 13.1 r- 
 
 H lk.i,% 
 n.3% 
 
 2.t% 
 
 /■f.0%, 
 
 1 if.z% 
 
 DIAGRAM 17 
 
 SUMMARY OF MUNICIPAL. FINANCES, BY CLASSES 
 Showing separately "non-mineral" and "mineral" municipalities, and totals 
 for all classes. (See footnote page 310.) 
 
MINNESOTA TAX COMMISSIOX 395 
 
 which would be expected to apply under private management of 
 such enterprises. There was indeed a lower per cent in class 1 
 (86.2) than in class 2 (88), but this resulted from large outlays on 
 the filtration plant in IMinneapolis, and cannot be considered as 
 normal. 
 
 The ratios in table U seem to indicate that in classes 1 to 4 
 inclusive, the receipts covered 82.9 per cent of public service pay- 
 ments, leaving only 17.1 per centto be met from loans and taxation. 
 This figure is however unduly encouraging, for the reason that 
 interest and payments on the principal of public service bonds are 
 not included. In most cases, it was impossible to get such interest 
 and debt items separate from others. In class 1, however, as 
 previously indicated, the inclusion of public service interest would 
 reduce the ratio 13.9 per cent. Assuming that the same proportion 
 would hold for the other classes, the receipts in classes 1-4, ex- 
 elusive of mineral cities, would suffice to cover only 69 per cent 
 of the payments for public service enterprises ; while if the mineral 
 cities are included, only 56 per cent of the payments would be 
 provided out of receipts. Even this does not allow for the retire- 
 ment of bonds. On the average, in classes 1-4, payments on debt 
 amounted to 16.3 per cent of all payments ; and there is no reason 
 to doubt that a substantial portion of the debt so retired repre- 
 sented public service enterprises. If such payments on the prin- 
 cipal of public service debt could be ascertained, the ratio of 56 
 would be still further reduced — how much, it is impossible to say, 
 but no doubt below 50 per cent. 
 
 In view of these figures, it is safe to assume that, on the average, 
 more than half the payments for public service enterprises in 1911 
 came out of taxes and loans. 
 
 Comparison of True Valuation 
 
 The per cent of assessed to true valuation was, on the average, 
 38.77 for class 1, 32.79 for class 2, 30.92 for class 3, and 30.17 for 
 class 4. In like manner, the true valuation per capita varied 
 directly with the size of the cities, being .$1553.99 in class 1, $945.26 
 in class 2, $853.50 in class 3, and $829.79 in class 4. 
 
 It is largely owing to this more rapid increase of true valuation 
 than of population, that the cost of government, measured by true 
 valuation, is lower in the larger than in the smaller cities. 
 
396 THIRD BIENNIAL BBPORT 
 
 Comparison of True Tax Rates 
 
 The true tax rate (that is, tax rate calculated on th-e true valua- 
 tion) for municipal and school purposes, shows the same tendency, 
 being lowest (9.36 mills) for class 1, intermediate (9.66 mills) for 
 class 3, and highest (10.40 mills) for class 4. To this general rule, 
 however, class 2 is an exception, having a rate (10.38 mills) higher 
 than class 3 and but little lower than class 4. The explanation of 
 this anomaly is apparently that cities in this class sometimes levy 
 taxes when cities in the other classes would issue bonds. Confirma- 
 tion of this surmise is found in the fact that class 2 shows a lower 
 per cent of debt and interest than any other class of municipalities. 
 The high true tax rate of class 2 is thus due to more conservative 
 financiering. 
 
 Comparison of Outstanding Debt and Interest 
 
 With the exception of class 2, which, as just noted, has a higher 
 tax rate and a lower per cent of debt and interest than the adjacent 
 classes, both debt and interest vary directly with size of city. Thus 
 the per cent of net debt to true valuation is 3.6 for class 1, 3.4 for 
 class 3, 3.1 for class 4; while the per cent of net annual interest to 
 the tax levy for city and school purposes is 16.6 for class 1, 16.3 
 for class 3, and 14 for class 4. 
 
 It thus appears that, in general, the larger the city, the more it 
 has resorted to the use of public credit, and the greater is the 
 share of its annual tax levy used for the payment of interest. The 
 relation of debt and interest to size is thus exactly the opposite of 
 that which was found to obtain in respect to cost of government. 
 
 XV— CONCLUSIONS 
 
 Cost of Government 
 
 The conclusions as to the cost of all grades of government taken 
 together, were presented in section VI of this chapter, including 
 table I and diagrams 1 to 6. 
 
 The second division of this investigation has to do with the cost 
 of municipal government ; first, in each of 326 cities and villages of 
 Minnesota; and, secondly, in these municipalities considered by 
 classes. The conclusions as to the cost for individual municipalities 
 are presented in sections IX to XIII inclusive of this chapter, to- 
 gether with tables IX to XII, analysis tables K to Q and diagrams 7 
 
MINNESOTA TAX COMMISSION 397 
 
 to 16. The conclusions as to cost for the several classes of muni- 
 cipalities are embodied in section XIV of this chapter, including 
 analysis tables R to U and diagram 17. 
 
 The highest costs per capita and the lowest costs per $10,000 
 true valuation were naturally found in the mineral towns. Ex- 
 cluding these, the highest per capita cost was $24.81 in East Grand 
 Forks; the lowest, $2.84 in Richfield. In like manner the highest 
 cost per $10,000 true valuation was $322.89 in Cass Lake, while the 
 lowest, excluding the iron towns, was $25.88 in Richfield. Again 
 excluding Richfield, which as previously noted is quite abnormal in 
 its conditions, the lowest cost per capita was $3.35 in Sauk Rapids, 
 and the lowest cost per $10,000 true valuation was $40.63 in Chat- 
 field. 
 
 For the four classes as a whole, excluding the mineral towns, 
 the average cost to local taxpayers for municipal and school pur- 
 poses Avas $14.78 per capita and $113.36 per $10,000 true valuation ; 
 including the iron towns, it was $15.67 per capita and $98.97 per 
 $10,000 true valuation. 
 
 Ratio of Maintenance and Interest to Revenue 
 
 The percentage of revenues consumed in the payment of current 
 expenses and interest exceeded 100 in 20 out of the 143 municipal- 
 ities over 1000 population. In these cases, the deficiency in revenue 
 to meet current charges was made up by loans, often in the 
 form of outstanding warrants drawing 6 per cent interest. The 
 lowest ratios of maintenance and interest to revenues, indicating 
 the largest surplus of revenues for permanent improvements and 
 debt reduction, exclusive of the iron towns, was 55.2 in New Ulm. 
 For the four classes as a whole, the average was 77.6 exclusive of 
 the mineral towns, and 76.3 including those municipalities. 
 
 True Tax Rates 
 
 The true tax rate was obtained by taking the same per cent of 
 the nominal tax rate which the assessed valuation was found to 
 be of the true valuation. The highest true tax rate for municipal 
 and school purposes in 1911, found by this process, was 21.55 mills 
 in Cass Lake ; the lowest, exclusive of the iron towns, was 1.66 mills 
 in Richfield. Excluding this municipality, the lowest true rate was 
 4.82 mills in Edina. The average for classes 1 to 4 was 9.58 mills, 
 excluding, and 8.62 mills including, the mineral towns. 
 
398 THIRD BIENNIAL REPORT 
 
 Comparative Cost by Classes 
 
 Comparing the larger with the smaller cities by classes, it was 
 found that the average cost of government increases faster than 
 population, but less rapidly than wealth.' Both of these changes 
 moreover bear a direct relation to the increase of population. 
 
 This fact is not, indeed, conclusive proof that municipal activ- 
 ities operate under the law of decreasing expense, like large scale 
 private industry; but this law clearly applies to municipal public 
 service enterprises, and analogy suggests that it also appears in 
 the ordinary operations of government. Certainly, in view of the 
 extended scope of governmental activity in the larger cities, it is 
 difficult to explain the decreasing cost of -government measured by 
 true valuation exclusively on the ground of increase in wealth. 
 
 It is of course possible that there is some size of city which 
 gives the maximum of efficiency, and that beyond this point the 
 principle of increasing expense is encountered ; but there is no 
 evidence that such a point has been reached by any of the cities in 
 Minnesota. 
 
 In a sense, it is reassuring to learn that wealth increases faster 
 than the cost of municipal government. On the other hand, this 
 fact suggests that such an economic advantage tends constantly to 
 make the great city greater still. Certainly there is no reason to 
 assume that increasing cost of city government will set up a barrier 
 to the continued and ever increasing congestion of population in 
 urban centers, which is believed by many to constitute, through 
 generations, a serious menace to the physical efficiency of the race. 
 
 Public Service Enterprises 
 
 In section XIV of this chapter, the conclusion was reached that 
 during 1911, ■ at least half the payments for public service enter- 
 prises came out of loans and taxes. This condition would be not 
 at all abnormal in individual municipalities, during the progress 
 of extensive betterments ; but when it is found to exist, on the 
 average, in 326 municipalities, it furnishes food for serious reflec- 
 tion. The question unavoidably presents itself as to the cause and 
 the probable results of such a method of deficit financiering. 
 
 At this point it may be well to digress briefly in order to jjoint 
 out that this discussion is not intended as a contribution to the 
 controversy over the respective merits of public and private owner- 
 ship of municipal utilities. The controversy, indeed, has ceased 
 
MINNESOTA TAX COMMISSION 39!J 
 
 greatly to interest the public, who equally refuse to get excited when 
 the advocates of municipal ownership proclaim it as a panacea of 
 all manner of social ills, and when those who oppose municipal 
 ownership on principle denounce it as the thin edge of socialism. It 
 seems to be the present opinion, both of the ^public in general and 
 of economic students, that the question at issue is one of expediency 
 rather than principle. If municipal ownership works well it may 
 properly be extended; if not, it should be amended or abolished. 
 At all events, this is the viewpoint from which the present investi- 
 gation has been undertaken. 
 
 The fact that public service enterprises are not on the average 
 paying their way does not of itself necessarily prove that municipal 
 ownership is not working well. Private companies operating public 
 utilities also frequently sell bonds, which are seldom retired except 
 by the sale of other bonds, and they do not always pay dividends. 
 It however does suggest the need of careful consideration of every 
 phase of the problem; and for this purpose, the reports published 
 by the municipalities are often of little assistance. For example, 
 many municipal light and water j^lants show an apparent profit 
 which is wholly fictitious, because payments on water and light 
 bonds, and interest on such bonds, are not kept separate from other 
 debt and interest. Again, even if debt and interest are properly 
 charged, ordinary repairs, which are a part of running expense or 
 maintenance, are sometimes paid for out of new loans ; and there is 
 frequently no allowance for depreciation in order to eliminate 
 equipment from the assets by the time it is worn out or obsolete. 
 Private corporations, it is true, also at times neglect to charge off 
 depreciation; but this amounts to paying dividends at the expense 
 of capital, and as a rule means that "insiders" are trying to un- 
 load their stock on the public. Such a device of high finance cannot 
 be recommended for the imitation of municipalities. Further, even 
 if debt and interest, repairs and depreciation are all provided for in 
 'the accounts, it rarely happens that any allowance is made for the 
 interest which the municipality might receive on the same amount 
 of money, or for the taxes Avhich would be paid if the plant were a 
 private enterprise. These two items are, as a rule, more than enough 
 to turn apparent profits into real and disastrous losses, in the ac- 
 counts of municipal public service enterprises. Until accounting 
 systems are so modified as to safeguard each and every one of these 
 points, it is impossible to show bona fide profits on such enterprises. 
 
 On the other hand, many an apparent deficit is equally illusory. 
 
400 THIRD BIENNIAL, REPORT 
 
 Municipal plants very frequently furnish light, water, etc., for the 
 city without receiving credit, and the amount of such free services is 
 sufQcient to turn an apparent deficit into a considerable surplus. If 
 municipal plants are not credited with all that would be paid to. a 
 private corporation for the same services, then the affairs of the city 
 and the public service enterprise become so fused that the manage- 
 ment of the plant loses one of the greatest incentives to efficiency, 
 namely, an accurate accounting system; while the taxpayers have 
 no means of knowing for what their money is really spent. 
 
 Again, even if municipal and public service accounts are kept 
 in such manner that both the management and the public may know 
 where they stand, it is not always possible to determine, merely by 
 an inspection of the books, whether the municipal plant has justified 
 itself. Such an enterprise may show a profit to the city, yet be an 
 actual burden to the community if the rates are high or the service 
 inefficient. On the other hand, a municipal plant may be run at a 
 loss to the city, yet prove a good investment to the community if 
 the rates are low and the service efficient. In other words, against 
 the rates and taxes paid to the city for the support of a municipal 
 plant must be set off the rates which would otherwise be paid to a 
 private corporation, before it can be told with certainty whether 
 the enterprise is a profitable or a losing venture for the com- 
 munity. 
 
 The same principle, it may be remarked incidentally, applies to 
 many of the ordinary functions of government. For this reason, an 
 increased cost of government does not in all cases, or of necessity, 
 mean that the private citizen has less left to spend. It may merely 
 signify that he pays the government for some essential service, for 
 which he previously made payment, and at a higher rate, to some 
 private concern.^ 
 
 iThis point is so well put in an editorial from the Duluth News Tribune 
 of May 19, 1912, that a portion of it is here reproduced. 
 "City Charges Outside of Taxes" 
 
 "It is one of the weaknesses of the financial policy of cities that it 
 seldom takes into account as municipal expense, any factor outside of taxes. 
 This excludes considerable cliarges paid by the residents as individuals, 
 that should be in the tax budget because the direct consequence of city 
 conditions. 
 
 "Here in Duluth, garbage collection is one of these charges. Individu- 
 ally, this charge is from three to six times what it would be if the service 
 was performed by the city and the garbage was utilized to produce heat, 
 light or power. 
 
 "To avoid a very slight and probably but a temporary increase in the 
 tax rates, the householders and business men have to pay out many times 
 the amount as personal expenses; or the same reduction cooild be made in 
 the personal expense without making any tax levy, if the city would under- 
 take this service and collect the charge from those served." 
 
MINNESOTA TAX COMMISSION 401 
 
 As a matter of geneii'al policy, however, the only sound and safe 
 plan is to administer public service enterprises so that they shall 
 pay their own way, without saddling upon the taxpayers any part 
 of the burden properly chargeable to private consumers. Any other 
 plan is unjust in principle, since it compels Peter to pay for the 
 water or light used by Paul ; and it removes every incentive to 
 economy and efficiency in management. In such enterprises, ready 
 access to the money of the taxpayer with which to make good any 
 deficits leads naturally to indifference, neglect, and wastefulness, if 
 not corruption. 
 
 In view of this fact, the wide margin between the average re- 
 ceipts and payments of public service enterprises suggests that this 
 phase of municipal activity in Minnesota might well be made the 
 subject of a special investigation, more extended and more search- 
 ing than was possible with the time and force available at this time. 
 Such a step, taken in the near future, might eventually save the 
 taxpayers of Minnesota much expense, and many unpleasant ex- 
 periences, which could easily be avoided if only the facts were 
 clearly known. 
 
 Public Debt in Minnesota 
 
 The highest per cent of debt to assessed valuation was 36.9 in 
 Milaca ; the lowest, aside from the mineral towns and the two muni- 
 cipalities which had no debt, was 0.3 in St. Louis Park. 
 
 The highest per cent of net debt to true valuation was 11.9 
 in Milaca; while the lowest, exclusive of mineral towns and those 
 having no debt, was 0.1 in St. Louis Park. The average ratio of 
 debt to true valuation in the 132 non-mineral towns of classes 1 to 4 
 was 3.5 ; including the 11 mineral towns it was 2.8. 
 
 The highest per cent of tax levy for city and school purposes i 
 necessary to pay the interest on outstanding debt, both funded and 
 floating, was 44.7 in Bovey. The lowest per cent, exclusive again 
 of the mineral towns and those having no debt, was 1.0 in St. Louis 
 Park. The average per cent of the city and school levy needed to 
 pay interest was 15.9 in the non-mineral towns, and 14,2 in classes 
 1-4, including the mineral towns. 
 
 Granting that much of the debt incurred in 1911, as in every 
 year, was of a very transient character, it is none the less true 
 
402 THIRD BIENNIAL, REPORT 
 
 that reliance upon public credit to the extent indicated by the fore- 
 going figures raises the question how long this type of financiering 
 can continue. Especially is it startling to find that not far from 
 half of the total levy for city and school purposes was in some 
 cases absorbed by interest. These figures, moreover, take on added 
 significance when it is learned (and reliable information from 
 private sources indicates this to be a fact) that in some of the towns 
 having high outstanding debts, the city authorities have issued six 
 per cent bonds, when four and one-half or five per cent bonds would 
 have sold at par, because they desired the extra premium money to 
 spend, notwithstanding the premium was not in proportion to' the 
 extra interest charge thus saddled upon the municipality. 
 
 One cause of this situation is the existence of various independ- 
 ent boards having power to issue bonds. This arrangement facili- 
 tates the accumulation of a large debt without anyone suspecting 
 its real proportions. Moreover, it seems evident from the data pre- 
 viously presented that various municipalities actually have reyenues 
 insufficient to pay maintenance charges plus interest on the public 
 debt, and as a result are every year going deeper into debt to meet 
 current expenses by piling iip larger masses of unpaid warrants. 
 This is clearly the road to financial ruin, yet it is to be feared that 
 some communities are treading it quite unconsciously, because their 
 public accounts neglect the fundamental distinctions between rev- 
 enue and non-revenue or extraordinary receipts, between general 
 and commercial revenues, between general and public enterprise 
 maintenance, and between maintenance and permanent improve- 
 ments. Unless these distinctions are observed, a financial statement 
 tells little which it is important for the public to know. 
 
 Moreover, it was unfortunately not possible to secure as full re- 
 turns of debt as of receipts and payments. The attempt to ascertain 
 the debt of counties had to be abandoned, OAving to the confusion 
 in a number of county reports between county debt and state loans 
 to subdivisions of the county. Quite a number of municipalities 
 reported that there was no record of the amount of outstanding 
 debt, and others estimated it as "about" such or such an amount. 
 Even where the amount was known, few of the smaller places 
 were able to give any classification according to the purposes for 
 which the debt Avas incurred. 
 
 In. view of these facts, it is suggested, as Avas done in connection 
 with public service enterprises, that a special investigation might 
 well be made of public indebtedness in Minnesota. Not long ago. 
 
MINNESOTA TAX COMMISSION 40,3 
 
 the discovery that a town in Massachusetts had for many years been 
 paying a high rate of interest on a large note, which could not be 
 funded because it would exceed the legal bond limit, led to a special 
 investigation of public debts in that state, and it is believed that 
 a similar investigation would in the end prove of great benefit to 
 the taxpayers of Minnesota. 
 
 Conclusion 
 
 Only the savage really leads the "simple life"; the advance 
 of civilization is equivalent to the multiplication of wants. More- 
 over, the increase of wants which can be satisfied only by the 
 collective action of society, through the government, is quite as 
 normal and unavoidable as the increase of individual wants. This 
 multiplication of collective wants has especially characterized the 
 last half century; and nowhere more strikingly than in the United 
 States, owing to the revolution which has occurred in economic 
 conditions and, as a result, in the mode of life. Not long ago, we 
 were overwhelmingly a rural people ; today, the majority of the 
 people in the United States — the majority even in Minnesota — live 
 in cities and villages. In these circumstances, it need occasion no 
 alarm or pessimism if the modern state and the modern city assume 
 functions unknoivn a generation ago ; or if greater use than form- 
 erly is made of public credit to finance permanent improvements, 
 which will presumably benefit the public for many j^ears to come. 
 
 In respect both to the cost of government and the increase of 
 public debts, the most important thing is not how much is spent or 
 how much is borrowed — though that is important — but rather what 
 the people get in return for their monej^ ; and this depends in large 
 measure, on public knowledge of public business. Without 
 knowledge, intelligent public opinion cannot be formed; and with- 
 out the controlling infiuence of such a public opinion, democratic 
 government is impossible. In the last analysis, therefore, the suc- 
 cess of democratic government may be held to depend, in no small 
 measure, on simple, intelligible and scientific public accounting. 
 The first and most indispensable thing in every democracy is that 
 the facts as to public business shall be known. 
 
 Such general knowledge of public business is the more important 
 because the interpretation of public accounts requires a knowledge 
 of local conditions. Thus a low tax rate may mean large loans 
 which will later necessitate a high tax rate ; or it maj' mean that 
 the physical plant of the city is being neglected, which likewise will 
 
404 THIRD BIENNIAL REPORT 
 
 call for larger expenditures in future ; or it may mean that the 
 standard of public wants and public service is uncommonly low; or 
 finally, it may mean that the standard of administrative efficiency 
 is exceptionally high. In like manner, a high cost of government 
 may mean a legacy of depreciated plants or heavy debt from the 
 past ; or it may indicate the wide extension of municipal functions ; 
 or it may be the result of youth and rapid growth ; or it may signify 
 a high standard of public service ; or finally, it may spring from 
 inefficient or corrupt administration. 
 
 Which of these possible explanations is the correct one, only 
 the citizens of the municipality in question can decide. The chief 
 service which it is hoped the present report may render is con- 
 sequently to bring the facts home to the citizens of each locality; 
 and the success of this plan will obviously depend in large meas- 
 ure on the assistance of the press. 
 
 Finally, the formation of an intelligent opinion regarding public 
 affairs presupposes comparison with other municipalities; and this 
 in turn implies not only good public accounting (and some of 
 it is good now), but also uniform accounting. The effect of uni- 
 formity of accounts in spreading a wholesome knowledge of public 
 affairs and therebj^ discouraging waste and extravagance may be 
 judged from the experience of Indiana. In that state, during the 
 first year under a uniform accounting law, there was a saving in 
 the 1017 townships alone, of over one half a million dollars. At 
 this rate, the saving of IMinnesota from such a system would reach 
 an imposing figure. 
 
 For this reason, the final suggestion in this report is that the 
 legislature authorize the appointment of a committee on uniform 
 public accounting, to be composed of three members, one repre- 
 senting the public examiner's office, one the state auditor, and one 
 the tax commission ; and that this committee be charged with the 
 duty of reporting to the next legislature what steps are desirable 
 and feasible, looking to the introduction of a simple, intelligible, and 
 scientific system of uniform public accounts. 
 
MINNESOTA TAX COMMISSION 
 
 405 
 
 SCHEDULE I— FOR COUNTIES 
 
 County of_ 
 
 REPORT TO THE MINNESOTA TAX COMMISSION FOR THE FISCAL YEAR ENDING 
 
 DECEMBER 31. 1911 
 
 Items 
 
 Totals 
 
 For 
 
 State 
 
 For 
 
 County 
 
 For 
 Town- 
 
 -ships 
 
 For 
 Cities 
 
 and 
 Villages 
 
 For 
 
 School 
 Dis- 
 tricts 
 
 1 RECEIPTS FROM ALL SOURCES 
 General revenues, from: 
 
 (a) general taxes (except spec, assess.). . 
 
 (b) special taxes, as follows — 
 
 (1) mortgage registry 
 
 (2) elevators and grains 
 
 (3) vessels (from state treasurer) . . 
 
 (4) inheritance 
 
 Total from taxes. 
 
 (c) licenses, as follows — 
 
 (1) liquor 
 
 (2) hunters 
 
 (8) all others 
 
 (d) fees and fines 
 
 (e) state grants, as follows — 
 
 (1) school apportionment and aids, 
 
 (2) aid for roads and bridges 
 
 (f) other general revenues 
 
 Total general revenue receipts. . 
 
 Commercial revenue receipts, from — 
 
 (a) special assessments 
 
 (b) privileges (original payments) 
 
 (c) departments — exclusive of I, (c), (d) 
 
 (d) state lands and interest thereon. . . . 
 
 (e) other interest received 
 
 Total commercial receipts. 
 
 Total revenue receipts. 
 
 Ill Non-revenue receipts, from — 
 
 (a) offsets to outlays (see "Notes"). 
 
 (b) debt incurred during fiscal year. 
 
 (c) state bounties on wolves, etc. . . . 
 
 (d) other transfers and refunds 
 
 (e) private redemptions. .^ 
 
 (f) assurance fund collections 
 
 (g) trust funds received 
 
 (h) investments (principal) 
 
 Total non-revenue receipts. 
 TOTAL OF RECEIPTS.. 
 
 Cash at beginning of fiscal year. 
 Grand total of receipts and cash 
 
406 THIRD BIENNIAL REPORT 
 
 SCHEDULE I— Oontinued 
 
 Totals 
 
 2 PAYMENTS FOR ALL PURPOSES 
 
 I Current expense (county), as follows: 
 
 (a) for departments (see "Notes and Explanations") — 
 
 (1 ) general government S ) 
 
 (2) protection of life and property 
 
 (8) health and sanitation I 
 
 (4) highways and bridges (upkeep) \ $. 
 
 (5) charity I 
 
 (6) recreation I 
 
 (7) unclassified ) 
 
 (b) for schools (county superintendent) 
 
 II Interest paid on — 
 
 (a) county debt (including state loans) 1 
 
 (b) special assessment (including ditch) loans J 
 
 Total of current expense and interest. 
 
 III Permanent improvements (county) 
 
 IV Paid on county debt (including state loans). . . . 
 
 V Transfers and refunds, as follows — 
 
 (a) to sinking funds 
 
 (b) other transfers and refunds 
 
 VI To other civil divisions, as follows-— 
 
 (a) paid to State of Minnesota 
 
 (b) paid to townships for — 
 
 (1) revenue fund 
 
 (2) road and bridge and delinquent road tax. 
 
 (3) poor fund 
 
 (4) bonds and interest (except state loans). . . 
 
 (5) other tax levies 
 
 (c) paid to villages and cities for — 
 
 (1) revenue fund 
 
 (2) road and bridge fund 
 
 (3) poor fund 
 
 (4) bonds and interest (except state loans). . . 
 
 (5) local assessments 
 
 (6) other tax levies 
 
 (d) paid to school districts for — 
 
 (1) local 1 mill tax 
 
 (2) bonds and interest (except state loans) . . . 
 
 (3) other tax levies 
 
 Total payments to other civil divisions. 
 
 VII For all other purposes, as follows- — 
 
 (a) paid for wolf and other bounties 
 
 (b) paid for private redemptions ' 
 
 (c) paid on account of title assurance 
 
 (d) paid to probate and other trust funds 
 
 (c) paid for securities bought 
 
 (f) all other payments 
 
 TOTAL PAYMENTS 
 
 Cash on hand at end of fiscal year 
 
 Grand total of payments and cash on hand. 
 
MINNESOTA TAX COMMISSION 
 
 407 
 
 SCHEDULE I— Oontiaued 
 
 Items 
 
 Totals 
 
 3 Total debt outstanding at close of year 
 
 4 Sinking and other funds held for payment of debt. 
 
 5 Net outstanding debt at close of fiscal year: 
 
 I Funded debt, as follows — 
 
 (a) bonds sold 
 
 (b) trust funds used 
 
 (e) state loans 
 
 II Temporary debt, as follows — 
 
 (a) special assessment loans 
 
 (b) tax loans 
 
 (c) other temporary loans 
 
 ITI Unpaid warrants and judgments 
 
 Total net outstanding debt 
 
 6 Net annual interest on outstanding debt ■ 
 
 7 Exact area (square miles and decimals), assessed valuation and tax rates of following munici- 
 
 palities and school districts (1911): 
 
 
 Municipality 
 
 School District 
 
 Name 
 
 Area 
 
 Valuation 
 
 Tax Rate 
 
 Area 
 
 Valuation 
 
 Tax Rate 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 - 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 S What items are included in the column headed "other special taxes", for the county, in your 
 
 "abstract of tax lists" for the year 1911, as filed with the state auditor- 
 
 REMARKS: 
 
 Reported 1912. 
 
 County Auditor. 
 
408 THIRD BIENNIAL REPORT 
 
 SCHEDULE I— Oontinued 
 
 NOTES AND EXPLANATIONS 
 Item 1 In each line, the amount in the first column equals the sum of the next five columns. 
 
 I "General revenues" are such as accrue without a special service being rendered to thp 
 individual who makes the payment. 
 
 "Receipts from taxes" include both current and delinquent taxes, together with penal- 
 tics, etc., but not special assessments. 
 
 II "Commercial revenues" are such as accrue in return for special services or material 
 objects, or some public improvement which is likely to benefit private property. 
 
 (a) "Special assessments" co^er ditch levies and all others which are spread in propor- 
 tion to the benefit received. 
 
 (b) " Pri\'ileges" include whatever is paid into the treasury as a condition of obtaining 
 the right to do business on or under public highways or other public property. 
 
 (c) "Departments" cover the incidental earnings of the several county departments, 
 inclusive of income from rents, sales of old material, etc., but exclusive of the 'receipts 
 classified under I, (c) and (d). 
 
 Ill (a) "Offsets to outlays" comprise capital receipts from the sale of real property, insur- 
 
 ance collected, reimbursements on construction work, etc. 
 
 (b) "Debt incurred during fiscal year" covers all forms named under item ^^, including 
 unpaid warrants of the current year. 
 
 The "grand total" of ftera 1 of course balances with the "grand total" of item 2. 
 
 Item 2 "General government" covers elections, courthouse maintenance, county commission- 
 
 ers, auditor, treasurer, and all expenses not belonging under one of the following heads. 
 
 I "Protection of life and property" includes salaries and other expenditures for county 
 
 attorney, courts, sherifT, coroner, register of deeds and of titles, care of prisoners, ditch 
 maintenance, etc. 
 
 "Health and sanitation" comprises the county health service, county hospitals, disin- 
 fection, etc'. 
 
 "Highways and bridges" include expenditures for the upkeep of roads and bridges. 
 New construction, however, belongs under III, "permanent improvements." 
 
 "Charities" comprise expenditures from the poor fund and other sources for the county 
 farm, care of the insane, etc. 
 
 "Recreation" is represented in some counties by lake improvements and expenditures 
 for similar purposes. 
 
 III "Permanent improvements" comprise new buildings, ditches and highways, the ac- 
 quisition of new land for county use, etc' 
 
 IV "Payments on county debt" cover all forms, including warrants of previous years. 
 
 \T (a) "Payments to the state" include everything except interest on state loans to county 
 
 and repayment of such loans, which go under II and IV, respectively. 
 
 Item 5 The difference between item 3 and item 4. 
 
 Item 6 Tlie annual interest on item 5. 
 
MINNESOTA TAX COMMISSION 
 
 409 
 
 SCHEDULE II 
 (To County Auditors) 
 
 Village 
 
 City of in County of . 
 
 SEPARATE ITEMS INCLUDED IN COLUMNS HEADED "OTHER SPECIAL TAXES" 
 ON ABSTRACT OF TAX LISTS FOR 1911 
 
 County Taxes 
 
 City and Village Taxes 
 
 Township Taxes 
 
 Purpose of Levy | Amount 
 
 Purpose of Levy r Amount 
 
 Purpose of Levy 
 
 Amount 
 
 ! s 
 
 s i 
 
 
 S 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 ' 
 
 
 
 1 
 
 
 
 
 
 
 
 
 
 
 1 ■ 
 
 
 
 
 
 
 
 
 Total.. . . 1 
 
 Total 1 > 
 
 Total 
 
 
 
 
 
 
 REMARKS: 
 
 Dated 1912 
 
 County Auditor. 
 
 Note — Kindly enter separately the purpose of each item of the levy in each of the three 
 columns. The total for each column should of course be the same as in the corresponding column 
 of your abstract of tax lists for 1911. 
 
410 THIRD BIENNIAL REPORT 
 
 SCHEDULE III 
 
 FOR CITIES AND VILLAGES OF MORE THAN 5,000 POPULATION IN 1910 
 City of in County of 
 
 REPORT TO THE MINNESOTA TAX COMMISSION FOR THE FISCAL YEAR ENDING 
 DECEMBER 31, 1911 (OR DATE NEAREST THERETO) 
 
 1 Year of incorporation as a city 
 
 2 Date when fiscal year ends (month and day) 
 
 3 Does the school district coincide with the municipality? 
 
 If not, is the district smaller? Or larger? 
 
 4 Is there a separate board of education whose transactions are not covered by this report? 
 
 5 Are there other independent municipal boards whose transactions do not appear in this 
 
 report? If so, what are they? 
 
 Items 
 
 6 Receipts from all sources: 
 I Revenue receipts: 
 
 A General revenues — 
 (a) from taxes — 
 
 (1) general 
 
 (2) local franchise 
 
 (3) local gross earnings 
 
 (b) from licenses and permits — 
 
 (1) liquor 
 
 (2) all others 
 
 (c) fines and forfeits 
 
 . (d) from grants and gifts — 
 
 (1) for current expenses — 
 apportionment for schools. . . 
 
 state aids for schools 
 
 armory maintenance (state). 
 
 fire companies (state) 
 
 other grants and gifts 
 
 (2) for outlays (improvements)., 
 (e) from other general revenues 
 
 Total general revenues 
 
 Commercial revenues, as follows: 
 
 (a) from special assessments 
 
 (b) from privileges (original payments) 
 
 (c) from departments (exclusive of A, (b) and (c) — 
 
 (1) government in general $. 
 
 (2) protection of life and property 
 
 (3) health and sanitation (including sewers). . . 
 
 (4) highways and bridges , 
 
 (5) charities 
 
 (6) recreation 
 
 (7) unclassified 
 
 (d) from educational institutions — 
 
 (1) ijublic schools 
 
 (2) library, museums, etc 
 
 (e) from public service enterprises— 
 
 (1) water works 
 
 (2) electric plant 
 
 (3) gas plant 
 
 (4) market 
 
 (5) auditorium 
 
 (6) cemeteries 
 
 (7) other public service enterprises 
 
 (f) from interest 
 
 Total commercial receipts. 
 Total revenue receipts . . . 
 
 II Non-revenue receipts, as follows: 
 
 (a) from offsets to outlays (see" Notes and Explanations") 
 
 (1) departmental 
 
 (2) educational — 
 
 public schools 
 
 library, etc 
 
 (3) public service enterprises 
 
MINNESOTA TAX COMMISSION 
 
 411 
 
 SCHEDULE III— Continued 
 
 Items 
 
 Totals 
 
 (b) from debt incurred during fiscal year — 
 
 (1) bonds refunded, current year 
 
 (2) funded debt created — 
 
 for departmental purposes 
 
 for educational purposes — 
 
 public schools 
 
 library, etc 
 
 for public service enterprises 
 
 (3) temporary debt (incl. tax and spec, asses, loans) 
 
 (4) unpaid warrants and judgments, current year. , 
 
 (c) from transfers and refunds — 
 
 (1) sinking funds transferred to treasury 
 
 (2) all others " 
 
 (d) agency, trust and investment receipts — 
 
 {!) collections for state and county 
 
 (2) trust funds received (principal) 
 
 (3) securities matured or sold 
 
 Total non-revenue receipts. 
 TOTAL OF RECEIPTS. 
 
 Cash on hand at beginning of fiscal year. . 
 Grand total of receipts and cash on hand. 
 
 7 Payments for all purposes: 
 
 I Maintenance charges, as follows: 
 
 (a) for departmental operations — 
 
 (1) government in general 
 
 (2) protection of life and proj^erty 
 
 (3) health and sanitation {including sewers). 
 
 (4) highways and bridges 
 
 (5) charities 
 
 (G) recreation 
 
 (7) unclassified 
 
 (b) for educational institutions — 
 
 (1) public schools 
 
 (2) library, museums, etc 
 
 (c) for public service enterprises — 
 
 (1 ) water works 
 
 (2) electric plant 
 
 (3) gas plant 
 
 (4) market 
 
 (5) auditorium 
 
 (6) cemeteries 
 
 (7) other public service enterprises 
 
 Total for maintenance. 
 
 II Interest paid (except on state loans), as follows: 
 
 (a) on departmental debt 
 
 (b) on educational debt— 
 
 (1) for public schools 
 
 (2) for library, etc 
 
 (c) on debt for public service enterprises 
 
 Total for maintenance and interest. 
 
 Ill Outlays for permanent improvements, as follows: 
 (a) for departmental use — 
 
 (1 ) government in general 
 
 (2) protection of life and property 
 
 (3) health and sanitation (including sewers) . 
 
 (4) highways and bridges 
 
 (5) charities 
 
 (6) recreation 
 
 (7) unclassified . 
 
 for educational institutions — 
 
 (1) public schools 
 
 (2) library, museums, etc 
 
 (b) 
 
412 THIRD BIENNIAL REPORT 
 
 SCHEDULE III— Continued 
 
 . Items Totals 
 
 (c) for public service enterprises — 
 
 (1) water works 
 
 (2) electric plant 
 
 (3) gas plant 
 
 (4) market 
 
 (5) auditorium 
 
 (G) cemeteries 
 
 (7) other public service enterprises. 
 
 Total for outlays. 
 
 IV Payments on principal of debt (except state loans), as 
 follows: 
 
 (a) bonds refunded during year 
 
 (b) bonds and trust loans — 
 
 (1) paid from sinking funds 
 
 (2) paid from revenue, etc 
 
 (c) temporary loans (see item 10, II) 
 
 (d) warrants and judgments, previous years 
 
 V Transfers and refunds, as follows: 
 
 (a) to sinking funds from revenue 
 
 (b) to sinking funds from premiums, etc 
 
 (c) all other transfers and refunds 
 
 VI Agency, trust and investment payments, as follows 
 
 (a) licenses, fines, etc.,. paid county and state. . . . , 
 
 (b) payments on account of trust funds 
 
 (c) securities bought 
 
 TOTAL PAYMENTS 
 
 Cash on hand at end of fiscal year 
 
 Grand total of payments and cash on hand. 
 
 8 Total debt outstanding at end -of fiscal year (including state loans) . 
 
 9 Sinking and other funds held for payment of debt 
 
 10 Net outstanding debt, at end of fiscal year, as follows: 
 
 I Funded debt — 
 
 (a) bonds sold . r. 
 
 (b) trust funds used 
 
 (c) state loans 
 
 II Temporary debt — 
 
 (a) special assessment loans ] 
 
 (b) tax loans l- 
 
 (c) other temporary loans J 
 
 III Unpaid warrants, orders and judgments 
 
 Total net outstanding debt 
 
 11 Net annual interest on debt (including state loans) ■ 
 
 REMARKS: 
 
 Reported 1912 
 
 City Comptroller (or Clerk). 
 
MINNESOTA TAX COMMISSION 413 
 
 SCHEDULE III— Continued 
 
 NOTES AND EXPLANATIONS 
 
 Items "General revenues" are such as accrue under taxation and police powers, or from 
 
 I-A grants and donations, in return for which the municipality renders general services without 
 regard to the special benefit of individual tax payers. 
 
 (a) "Receipts from taxes" include all that came in during the fiscal year (whether for 
 that year or previous years). "General taxes", as here used, comprise the general property 
 tax, also the mortgage registry and elevator and grains taxes. Local franchise and gross 
 earnings taxes refer to such as are levied on local public service corporations by the munici- 
 pality, 
 
 (b) "Licenses" here apply to the sums exacted for the privilege of engaging in certain 
 occupations. Such payments are periodical. "Permits", on the other hand, authorize 
 some specific act which would otherwise be unlawful. Payments for permits are conse- 
 quently made once for all. Thus a marriage license is in reality a permit. A permit to do 
 busmess on public property, however, belongs under "privileges." 
 
 (c) "Fines and forfeits" comprise: (1) those imposed by courts; (2) penalties for viola- 
 tion of departmental regulations; (3) forfeitures on account of breach of contract. 
 
 (d) "Grants" refer to donations from other civil divisions; "gifts," to donations from 
 private sources. They are further classified according to whether they are for current 
 expenses or outlays. In both cases, however, they are to be distinguished from trust funds— 
 II, (d), (2). Grants and gifts are designed to be spent at once, either for expense or outlays, 
 white trust funds are intended to be kept intact, for a time at least, and invested. 
 
 (e) "Other general revenues" cover such as cannot properly go under (a) to (d); but no* 
 payments received in return for special services. 
 
 I-B "Commercial revenues" are such as accrue in return for a particular service or article 
 
 furnished, or some public improvement which is likely to increase the value of private 
 property. 
 
 (a) "Special assessments" refer to cases in which no one individual receives the entire 
 benefit or pays the entire cost. If anyone does, the receipts belong under departmental 
 operations. Special assessments may be for expenses, as street sprinkling; or for outlays 
 on sewer, water mains, paving, curbing, parks, etc. 
 
 (b) "Privileges" include whatever is paid into the treasury as a condition of obtaining 
 a right to do business on or under streets, sidewalks, or other public property. Such pay- 
 ments occur but once. An annual payment by reason of a franchise belongs under franchise 
 taxes — I, A. (2). 
 
 Item 6 (c) "Departmental revenues" are the incidental earnings of the several departments, 
 I-B inclusive of income from rents, sales of old material, etc., but exclusive of the receipts 
 classified under A, (b) and (c). If charges are made without the rendering of a specific 
 ' service, the charge belongs under general revenue— A, (b) or (c). Again, if charges are made 
 which are designed to pay a portion of the cost of some public improvement, such receipts 
 belong under special assessments. The charge made for permission to connect with a 
 main sewer is thus usually in the nature of a special assessment. 
 
 For the classification of departmental accounts under these various heads, see item 7, I, (a). 
 
 (d) (1) "Public school" receipts include tuition, fines, rentals, sales of books and mate- 
 rials, etc. 
 
 (2) "Library" receipts include library fines, rentals and sales, also income of an inci- 
 dental character from museums, art galleries and other similar institutions. 
 
 (e) " Public service enterprises" include publicly owned and operated water works- 
 electric, gas, power and heating plants, telephones, street railways, scales, markets, audi- 
 toriums, cemeteries, docks, wharves, warehouses, canals, ferries, and other enterprises 
 which furnish to the public a specific commodity or service in return for a specific price. 
 Public docks, etc., for which the user pays no specific price, should, however, be classed 
 under roads and bridges. 
 
 II (a) "Offsets to outlays" comprise capital receipts derived from the sale of real property. 
 
 insurance collected, reimbursements on construction work, etc., which tend to lessen the 
 burden of permanent improvements. 
 
 (b) "Debt incurred during fiscal year" includes all forms, funded or floating; that is, 
 the gross amount of new debt created during the year. 
 
 (c) "Sinking funds transferred" refers to money withdrawn from a sinking fund, which 
 becomes a receipt in the municipal treasury, to be used for the payment of debts or for 
 other purposes. 
 
 (d) (1) "Collections" for state and county comprise 2 per cent of liquor licenses for the 
 state, and portions of other licenses or fines accruing to other civil divisions. 
 
 (2) "Trust funds" consist of donations or deposits by private persons or corporations 
 for definite purposes, usually schools, library, charity, or cemeteries. 
 
 The "grand total" of item 6 of course balances with the "grand total" of item 7. 
 Item 7 "Maintenance" charges mean current or running expenses. As the name indicates, they 
 I cover whatever is necessary to support the functions of government and to maintain its 
 physical plant without deterioration (that is, ordinary repairs), but not extensions or better- 
 ments, which belong under III, "outlays." 
 
 (a) (1) "Government in general" covers the legislative, executive and financial depart- 
 ments; also elections and the general municipal building, together with any other portions 
 of the municipal government not concerned primarily with one of the following functions 
 of government. 
 
 (2) "Protection of life and property" includes police, fire, militia, courts, jails, workhouses, 
 inspection of buildings, factories, wires, weights and measures, street lighting, etc. 
 
414 THIRD BIENNIAL REPORT 
 
 SCHEDULE III— Continued 
 
 (3) "Health and sanitation" covers the municipal health service, quarantine and tuber- 
 culosis hospitals, smoke and food inspection, sewers, garbage disposal, street cleaning, 
 sprinkling, etc. 
 
 (4) "Highways and bridges" include pavements, curbing, sidewalks, snow removal, etc., 
 but not the services named under (2) and (3). 
 
 (5) "Charities" cover free hospitals and dispensatories, as well as various forms of muni- 
 cipal almsgiving. 
 
 (6) " Recreation" covers parks, playgrounds, bathhouses, entertainments, celebrations, etc. 
 
 (7) "Unclassified" includes all departmental receipts (usually small sums) which cannot 
 be placed under one of the other heads. 
 
 Ill " Outlays" refer to additions and improvements of a more important sort than mere repairs 
 
 or upkeep. Subdivisions correspond to those under item 7, I. 
 
 Item 10 The difference between item 8 and item 9. 
 
 "Trust funds used" refer to gifts (such as library donations) which have been converted 
 to other uses and the interest payment thereon assumed by the municipality. 
 
 "Temporary loans" include, beside special assessment loans, ail short time borrowings 
 on notes, certificates of indebtedness, etc. 
 
 Item 11 The interest payable on item 10. 
 
MINNESOTA TAX COMMISSION 415 
 
 SCHEDULE IV 
 
 FOR CITIES AND VILLAGES OF 1,000 TO 5,000 POPULATION IN 1910 
 
 County 
 
 Village of in County of 
 
 REPORT TO THE MINNESOTA TAX COMMISSION FOR THE FISCAL YEAR ENDING 
 DECEMBER 31, 1011 (OR DATE NEAREST PRECEDING) 
 
 1 Year of incorporation: (1) as a village ; (2) as a city 
 
 2 Date when fiscal year ends {month and day) 
 
 3 Docs the school district coincide with the municipality? 
 
 If not, is the district smaller? , or larger? 
 
 4 Is there a separate board of education whose transactions arc not covered by this report? 
 
 5 What other independent municipal boards are there whose transactions do not appear in thi^ 
 report? .- 
 
 Items Totals 
 
 Receipts from all sources: 
 
 I General revenues as follows — 
 
 (a) from taxes 
 
 (b) from licenses and permits— 
 
 ( 1 ) liquor 1 
 
 (2) all other / . . ; 
 
 (c) from fines and forfeits 
 
 (d) from grants and gifts — 
 
 (1) for current expenses — ^ 
 
 school apportionment 1 
 
 state school aids I 
 
 armory maintenance (state) , . , . . 
 
 V fire companies (state) 
 
 gifts for expenses 
 
 (2) for outlays (improvements) 
 
 (e) from other general revenues 
 
 Total general revenues 
 
 * 
 
 II Commercial revenues, as follows — 
 
 (a) from special assessments 
 
 (b) from privileges (original payments) 
 
 (c) from departments (exclusive of I, (b), (c) 
 
 (d) from educational institutions — 
 
 (1) public schools 
 
 (2) library, etc 
 
 (e) from public service enterprises — 
 
 (1) water works 
 
 (2) electric plant 
 
 (3) all others . . . 
 
 (f) from interest ' 
 
 Total commercial revenues 
 
 Total revenue receipts 
 
 III Non-revenue receipts: 
 
 (a) from offsets to outlays (see page 417) — 
 
 (1) for general purposes 1 
 
 (2) for educational purposes — 
 
 public schools \ 
 
 library, etc 
 
 (3) for public service enterprises J 
 
 (b) from debt incurred during year — 
 
 f 1 ) for general purposes 1 
 
 (2) for educational purposes — 
 
 public schools r 
 
 library I 
 
 (3) for public service enterprises ) 
 
 (c) from transfers and refunds^ 
 
 (1) sinking funds transferred to treasury 1 
 
 (2) all others j 
 
416 THIRD BIENNIAL REPORT 
 
 SCHEDULE IV— Continued 
 
 (d) from trust and investment transactions — 
 
 (1) trust funds received (for investment) 
 
 (2) securities matured or sold 
 
 Total non-revenue receipts 
 
 TOTAL OF RECEIPTS 
 
 Cash on hand at beginning of fiscal year. , . . 
 Grand total of receipts and cash on hand. . . 
 
 7 Payments for all purposes; 
 I Maintenance charge — 
 
 (a) for general purposes 
 
 (b) for educational purposes — • 
 
 (1) public schools 
 
 (2) library, etc 
 
 (c) for public service enterprises- 
 
 (1) water works 
 
 (2) electric plant 
 
 (3) all others 
 
 Total for maintenance. 
 
 II Interest paid (except state loans) — 
 
 (a) on general debt 
 
 (b) on educational debt — 
 
 fl) for public schools 
 
 (2) for library, etc 
 
 (c)*on debt for public service enterprises. 
 
 Total for maintenance and interest. 
 
 Ill Outlays for permanent improvements — 
 
 (a) for general purposes 
 
 (b) for educational purposes — 
 
 (1) public schools 
 
 (2) library, etc 
 
 (c) for public service enterprises — 
 
 (1) water works 
 
 (2) electric plant 
 
 (3) all others 
 
 Total for outlays 
 
 IV Payments on principal of debt (except state loans) . 
 
 V Transfers and refunds — 
 
 (a) to sinking funds 
 
 (b) all others 
 
 VI Agency, trust and investment transactions — 
 
 (a) licenses, fines, etc, paid to county and state. 
 
 (b) payments on account of trust funds 
 
 (c) securities bought 
 
 TOTAL PAYMENTS 
 
 Cash on hand at end of fiscal year 
 
 Grand total of payments and cash on hand. 
 
 8 Total debt outstanding at close of fiscal year (including state loans). 
 
 9 Sinking and other funds held for payment of debt 
 
 10 Net debt outstanding at close of fiscal year 
 
 11 Net annual interest on debt (including state loans) 
 
 REMARKS: 
 
 Reported 1912. 
 
MINNESOTA TAX COMMISSION 
 
 417 
 
 SCHEDULE IV^Continued 
 
 NOTES AND EXPLANATIONS 
 
 III 
 
 Item 7 
 
 III 
 Item 10 
 Item 11 
 
 I "General revenues" are such as accrue under taxation and police powers, or from 
 grants and donations, in return for which the municipality renders general services 
 without regard to the special benefit of individual taxpayers. 
 
 (a) "Receipts from taxes" include all that came in during the fiscal year, U'hether for 
 that year or previous years. 
 
 (d) ''Grants" refer to donations from other civil divisions; "gifts" to donations from 
 private sources. They are further classified according to whether they are for current 
 expenses, or for outlays. In both cases, however, they are to be distinguished from 
 "trust funds" III, (d)t (2). Grants and gifts are designed to be spent at once, either for 
 expense or outlays, while trust funds are intended to be kept intact, for a time at least, 
 and invested. 
 
 "Commercial revenues" are such as accrue in return for a particular ser^'ice or article 
 furnished, or for some public improvement which is likely to increase the value of private 
 l>roperty. 
 
 (a) "Special assessments" refer to cases in which no one individual receives the entire 
 benefit or pays the entire cost. If any one does, the receipts belong under departmental 
 operations. Special assessments may be for expenses, as street sprinkling; or for outlays 
 on sewers, water mains, paving, curbing, parks, etc. 
 
 (b) "Privileges" include whatever is paid into the treasury as a condition of obtaining 
 a right to do business on or under streets, sidewalks, or other public property. Such 
 payments occur but once. An annual payment by reason of a franchise belongs under 
 taxes. 
 
 (c) " Departmental revenues" are the incidental earnings of the several departments, 
 inclusive of income from rents, sale of old material, etc., but exclusive of the receipts 
 classified xmder I, (b) and (c). 
 
 (d) (1) "Public school" receipts include tuition, fines, rentals, sales of books and m-ate- 
 rials." etc. 
 
 (2) "Library" receipts include library fines, rentals and sales, also income of an inci- 
 dental character from museums, art galleries and other similar institutions. 
 
 (c) "Public service enterprises" include publicly owned and operated water works, 
 electric, gas, power and heating plants, telephones, street railways, scales, markets, 
 auditoriums, cemeteries, docks, wharves, warehouses, canals, ferries and other enterprises 
 which furnish to the public a specific commodity or service in return for a specific price. 
 ' (a) "Offsets to oiitlays" comprise capital receipts derived from the sale of real property, 
 insurance, reimbursements on construction work, etc., which tend to lessen the burden 
 of permanent improvements. 
 
 (b) "Debt incurred during fiscal year" includes all forms, funded or floating; that is, 
 the gross amount of new debt created during the year. 
 
 (c) "Sinking funds transferred" refers to money withdrawn from a sinking fund which 
 becomes a receipt in the municipal treasurj-, to be used for the payment of debts or for 
 other purposes. 
 
 (d) (1) "Collections" for state and county comprise 2 per cent of liquor licenses for 
 the state and portions of other licenses or fines accruing to other civil divisions. 
 
 (2) "Trust funds" consist of donations or dr.posits by private persons or corporations 
 for definite purposes, usually schools, library, charity or cemeteries. 
 
 The "grand total" of item 6 of course balances with the grand total of item 7. 
 
 "Maintenance" charges mean current or running expenses. As the name indicates, 
 they cover whatever is necessary to support the functions of government and to maintain 
 its physical plant without deterioration (that is, ordinary repairs), but not extensions or 
 betterments, which belong under III, outlays. 
 
 (a) "General purposes" cover all departmental expenses except those under (b) and (c). 
 
 "Outlays" refer to additions and improvements of a permanent sort. 
 
 The difference between items S and 9. 
 
 The interest payable on item 10. 
 
418 THIRD BIENNIAL REPORT 
 
 SCHEDULE V 
 
 FOR VILLAGES BELOW 1,000 POPULATION IN 1910 
 Village of Report to Minn. Tax Commission for 1911. 
 
 Items Totals 
 
 Receipts from — 
 
 1 Taxes 
 
 2 Liquor licenses 
 
 3 Other licenses 
 
 4 Fines 
 
 5 Special assessments 
 
 6 Department earnings, rents and sales — 
 
 (1) general \ 
 
 (2) public industries / 
 
 7 Interest collected - 
 
 8 Loans during year — 
 
 (1) general 1 
 
 (2) for public industries . / 
 
 9 All other receipts 
 
 Total receipts 
 
 Balance at beginning of fiscal year. 
 Total of receipts and balance 
 
 Payments for: 
 
 1 Current expense of — 
 
 (1) village in general 
 
 (2) public industries 
 
 2 Interest paid {except state loans) . 
 
 3 Permanent improvements for — 
 
 (1) village in general 
 
 (2) public industries 
 
 4 Paid on debt {except state loans). 
 
 5 All other payments 
 
 Total payments 
 
 Balance at end of fiscal year. . . . 
 Total of payments and balance. 
 
 Date when fiscal year ends. . 
 Net debt at end of year. . . . 
 Annual interest on net debt. 
 
 Date 1912. 
 
 Village Recorder. 
 
MINNESOTA TAX COMMISSION 
 
 419 
 
 SCHEDULE VI 
 
 City 
 
 Village of in County of. 
 
 REPORT TO MINNESOTA TAX COMMISSION FOR FISCAL YEAR ENDING 
 1911 
 
 Receipts from — 
 
 1 liquor licenses g, 
 
 2 all other licenses. ..,.,...■ 
 
 3 fees and fines [ 
 
 4 sales of old materials, rentals, etc 
 
 5 public industries (water, electricity, etc. ) 
 
 6 interest on deposits, etc 
 
 7 bonds issued during year: 
 
 Purposes for which issued Amount 
 
 S all other loans (including unpaid warrants issued during year) . 
 
 B Outstanding debt at close of fiscal year (including state loans 
 and all other forms of debt) — 
 
 Purposes for which issued 
 
 Amount 
 
 Interest 
 
 Total debt and interest. 
 
 C Amount in sinking fund to retire bonds. 
 
 How is sinking fund invested? 
 
 What annual income does it yield?, . . . 
 
 D Remarks: 
 
 City clerk or village recorder. 
 
420 THIRD BIENNIAL REPORT 
 
 SCHEDULE VII 
 
 BOARD OF EDUCATION OF School District No 
 
 • County of Minnesota 
 
 REPORT TO THE MINNESOTA TAX COMMISSION FOR FISCAL YEAR ENDING 
 DECEMBER 31, 1911 (OR DATE NEAREST PRECEDING) 
 
 Items Totals 
 
 1 RECEIPTS FROM ALL SOURCES: 
 
 I General revenues: 
 
 (a) from taxes — 
 
 (1) local 1 mill 1 
 
 (2) special school tax / "..... 
 
 (b) from, grants and gifts — 
 
 (1) apportionment 
 
 (2) state aid for schools 
 
 {3) private donations for immediate use 
 
 (e) other general revenues 
 
 Total general revenues 
 
 II Commercial revenues — 
 
 (a) from rents 
 
 (b) from interest 
 
 (c) from tuition 
 
 (d) from sales of material and books . 
 
 Total revenue receipts 
 
 III All other receipts as follows— 
 
 (a) from sales of real estate, insurance, and refunds on 
 
 buildings 
 
 ^ (b) from debt incurred during fiscal year 
 
 (c) from transfers and refunds— 
 
 (1) sinking funds to treasury 
 
 (2) all others 
 
 (d) from trust and investment transactions — 
 
 ■^ (1) trust funds received (principal)- 
 
 (2) securities sold 
 
 Total non-revenue receipts 
 
 TOTAL OF RECEIPTS 
 
 Cash on hand at beginning of fiscal year. . . 
 
 Grand total of receipts and cash on hand. . . 
 
 2 PAYMENTS FOR ALL PURPOSES: 
 
 I Maintenance: 
 
 (a) schools exclusive of library — 
 
 (1) supervision and teaching 
 
 (2) free text books 
 
 (3) apparatus 
 
 (4) fuel and supplies 
 
 (5) transportation of pupils 
 
 (()) repairs and upkeep 
 
 (7) other current expenses 
 
 (b) library books 
 
 II Interest paid (except on state loans) 
 
 Total of maintenance and interest. 
 
 III Outlays for land and buildings — 
 
 (a) for schools, exclusive of library , 
 
 (b ) for library 
 
 IV Paid on principal of debt (except state Wns) . . . . 
 V Transfers and refunds — 
 
 (a) to sinking funds 
 
 (b) all others 
 
MINNESOTA TAX COMMISSION 421 
 
 SCHEDULE VII— Continued 
 
 VI Trust and investment transactions — 
 
 (a) payments on account of trust funds. 
 
 (b) securities bought 
 
 Total, exclusive of maintenance and interest. 
 
 TOTAL PAYMENTS 
 
 Cash on hand at close of year 
 
 Grand total of payments and cash on hand. . . 
 
 '3 Total assessed valuation of school district in 1911 
 
 4 Total debt outstanding at close of fiscal year (including state loans). 
 
 5 Sinking and other funds held for payment of debt 
 
 6 Net debt outstanding at close of fiscal year 
 
 7 Net annual interest on debt (including state loans) 
 
 Reported 1912 , 
 
 Clerk, Board of Education. 
 
 REMARKS: 
 
 NOTES AND EXPLANATIONS 
 
 Item 1 (a) "Receipts from, taxes" include all that came in during the fiscal year, whether 
 
 I for that year or previous years. 
 
 (b) (3) "Donations" are to be distinguished from trust funds, (III (d) ), since the 
 former are for immediate use, while the latter are to be kept and invested. 
 Ill (b) "Debt incurred during fiscal year" means the gross amount of new debt created 
 
 during the year, inclusive of bonds sold, state loans, and temporary debt of all sorts (tax 
 loans, notes, unpaid warrants of current year, etc., so far as issued for school purposes). 
 Item 2 The "grand total" of item 2 of course balances with the "grand total" of item 1. 
 
 Item. 6 The difference between item 4 and item 5. 
 
 Item. 7 This item is the annual interest on item 6. 
 
422 
 
 THIRD BIENNIAL REPORT 
 
 LIST OF CITIES WHOSE BOUNDARIES COINCIDE WITH THE CORRESPONDING 
 
 SCHOOL DISTRICT 
 
 Anoka 
 Brainerd 
 Duluth 
 Fergus Falls 
 Granite Falls 
 Hastings 
 Lake City 
 Minneapolis 
 Moorhead 
 New Prague 
 
 New XJlm 
 North St. Paul 
 Owatonna 
 Pine City 
 Proetorknott 
 Red Wing 
 Redwood Falls 
 Rochester 
 Rush ford 
 
 St. Paul 
 
 St. Peter 
 
 South St. Paul 
 
 South Stillwater 
 
 Stillwater 
 
 Wabasha 
 
 Wells 
 
 West St. Paul 
 
 Winona 
 
 LIST OF GOVERNMENTAL ORGANIZATIONS, SEPARATE FUNDS, BOARDS AND 
 DISTRICTS REPRESENTED IN TABLES IX, X AND XI 
 
 Municipalities 
 
 
 School Districts 
 
 Other Funds, Boards, etc. 
 
 Class 1 
 
 Ind 
 Ind 
 Ind 
 
 Ind 
 
 Ind 
 
 No 
 No 
 
 No 
 
 No 
 Ind 
 No 
 No 
 No 
 Ind 
 
 No 
 
 No 
 No. 
 No 
 No 
 
 No. 
 No. 
 No. 
 No. 
 No. 
 
 No. 
 No. 
 
 Ind 
 
 No. 
 No. 
 
 No. 
 No. 
 No. 
 
 
 None. 
 
 St. Paul 
 
 
 
 Duluth 
 
 
 
 Class 2 
 Winona 
 
 
 Board of public bathe. 
 
 St. Cloud 
 
 
 Board of municipal works. 
 Board of park commissioners. 
 Library board. 
 
 Virginia. ... 
 
 3, Benton county 
 22 
 
 
 
 1 
 
 Park board. 
 
 Police and fire board. 
 
 Stillwater 
 
 9 . . .... 
 
 State school loan principal and interest 
 
 Red Wing 
 
 
 
 Faribault 
 
 1 
 
 None. 
 
 Hibbing 
 
 17 
 
 27 
 
 
 Brainerd 
 
 
 Park board. 
 
 
 8 
 
 Library board. 
 State loan interest. 
 School loan interest. 
 
 
 27 
 
 
 
 40 
 
 1 
 
 Interest on school district loans. 
 
 
 251. . . 
 
 Library board 
 
 Eveleth 
 
 39 
 
 Armory board. 
 None. 
 
 Cloquet 
 
 7 
 
 27 
 26 . 
 
 Park 'board 
 
 Austin 
 
 Library board. 
 
 Water, electric, gas and power commissioners. 
 
 Park board. 
 
 Paving fund. 
 
 Library fund. 
 
 Bond and interest fund. 
 
 Fire relief. 
 
 Armory aid. 
 
 State loan interest. 
 
 School district loan interest. 
 
 Library board. 
 
 Interest on state loan. 
 
 Library board. 
 
 Park board. 
 
 School district loan principal. 
 
 School district loan mterest. 
 
 State fire relief 
 
 Fergus Falls 
 
 Albert Lea 
 
 27 
 
 21 
 
 38 
 
 Little Falls 
 
 spendent 
 
 1 
 
 1 
 
 7 
 
 49 
 129 
 
 
 Interest on school district loan. 
 
 New Ulm 
 
 
 Bemidji 
 
 State loan. 
 
 Interest on school loan. 
 Fire relief aid. 
 Interest state loan. 
 Fire relief aid. 
 Armory aid. 
 
MINNESOTA TAX COMMISSION 
 
 423 
 
 LIST OF GOVERNMENTAL ORGANIZATIONS, SEPARATE FUNDS, BOARDS AND 
 DISTRICTS REPRESENTED IN TABLES IX, X AND XI— Continued 
 
 Municipalities 
 
 School Districts 
 
 Other Funds, Boards, etc. 
 
 Class 3 
 
 Two Harbors. 
 Moorhead. . . . 
 
 South St. Paul . 
 St. Peter 
 
 Willmar. 
 
 Hastings. 
 Anoka. . . 
 
 Thief River Falls. 
 Ely 
 
 Northfield. 
 
 Waseca 
 
 West Minneapolis. 
 
 Alexandria . 
 
 Fairmont. . , 
 
 Detroit. . . 
 Richfield . 
 
 West St. Paul. 
 Wabasha 
 
 Melrose. 
 
 Staples 
 
 Luverne 
 
 East Grand Forks. . 
 
 Class 4 
 
 Pipestone 
 
 Worthington. 
 
 Hutchinson. . 
 Litchfield. . . . 
 Blue Earth . . 
 
 No. 2. 
 No. 2. 
 
 No. 1. 
 No. 1. 
 
 No. 18. 
 No. 44 
 No. 47 
 No. 26. 
 No. 1 . . 
 
 No. 18. 
 No. 12. 
 
 No. 3. 
 No. 4 
 
 Lake City No. 4 . 
 
 Montevideo No. 1 . 
 
 No. 72. . 
 No. 19.. 
 No. 135 
 No. 2 . . . 
 No. 1 . . . 
 No. 11. 
 
 No. 6 
 
 No. 8 ■ 
 No. 12 
 No. 88 
 No. 109 
 
 No. 2 
 
 No. 1 
 
 No. 5 
 No. 102 
 Independent. 
 
 No. 78. 
 
 No. 2. 
 No. 3. 
 
 No. 1. 
 
 No. 5. 
 
 No. 2. . 
 No. 9. . 
 No. 14. 
 
 None. 
 
 Fire relief aid. 
 Interest on school loan. 
 Fire relief aid. 
 Interest on school loan. 
 Armory aid. 
 State loan. 
 State school loan. 
 Fire relief aid. 
 Interest on school loan. 
 
 State loan. 
 
 Interest on state loan. 
 
 Interest on state school loan. 
 
 Fire relief aid. 
 
 Armory aid. 
 
 Fire relief aid. 
 
 State loan. 
 
 State school loan. 
 
 Fire aid. 
 
 State loan. 
 
 Armory aid. 
 
 Fire relief. 
 
 None. 
 
 State loan. 
 
 State school loan. 
 
 Fire relief aid. 
 
 Fire relief aid. 
 
 School loan interest. 
 
 Fire Relief, 
 
 Fire aid. 
 
 State loan. 
 
 State school loan. 
 
 Armory aid. 
 
 Fire relief. 
 
 State loan. 
 
 State school loan. 
 
 None. 
 
 State school loan. 
 None. 
 
 State loan. 
 State school loan. 
 Fire relief. 
 State loan. 
 Fire relief. 
 Fire relief. 
 State loan. 
 
 Interest on state loan. 
 Interest on school loan. 
 Fire relief aid. 
 Library board. 
 Library board. 
 Fire relief aid. 
 Armory aid. 
 Interest on school loan. 
 Library board. 
 Fire relief aid. 
 Interest on state loan. 
 Interest on school loan. 
 Water-electric light fund. 
 Interest on school loan. 
 
424 
 
 THIRD BIENNIAL, REPORT 
 
 LIST OF GOVERNMENTAL ORGANIZATIONS, SEPARATE FUNDS, BOARDS AND 
 DISTRICTS REPRESENTED IN TABLES IX, X AND XI— Continued 
 
 Municipalities 
 
 School Districts 
 
 Other Funds, Boards, etc. 
 
 Class 4 — Continued 
 
 Shakopee 
 
 Sleepy Eye 
 
 Proctorknott 
 
 Grand Rapids 
 
 Glenwood. 
 
 Sauk Centre . 
 
 No. 1. 
 No. 3 
 No. 41 
 No. 24 
 No. 1. 
 No. 1. 
 
 Marshall . . 
 
 St. James. 
 Nashwauk 
 
 Chaska 
 
 Cass Lake . . . 
 
 Aurora 
 
 Jackson 
 
 Tracy 
 
 Breckenridge 
 
 No. 8 
 
 No. 40 
 Independent . 
 
 No. 8. 
 
 No. 20 
 No. 9. 
 
 No. 5. 
 No. 3. 
 
 No. 13 
 
 No. 2. 
 No. 30 
 
 No. 1. 
 No. 38 
 
 
 No 1 
 
 
 No 5 ... 
 
 Spring Valley 
 
 No 112 
 
 No 74 
 
 Park Rapids 
 
 No. 94 
 
 No 1 
 
 No 1 
 
 
 No 1 
 
 Red Lake Falls 
 
 No. 105 
 
 No. 15 
 
 
 No. 1 
 
 Wells 
 
 No. 4 
 
 No. 20 
 
 No 68 
 
 
 No. 6 
 
 Sauk Rapids. ....... 
 
 No. 3 
 
 State fire relief fund. 
 
 State fire relief aid. 
 
 State fire relief aid. 
 
 Water, light, power and building commission. 
 
 Library board. 
 
 Firemen's fun(i. 
 
 Sinking fund. 
 
 Sewer fund. 
 
 Pavement and sidewalk fund. 
 
 Coritingont fund. 
 
 Interest fund. 
 
 Fire relief aid. 
 
 Interest on school loan. 
 
 Library board. 
 
 Water works fund. 
 
 Railroad bonds fund. 
 
 State fire relief aid. 
 
 Sewer fund. 
 
 Library board. 
 
 Fire relief aid. 
 
 None. 
 
 Light and water board. 
 
 Interest fund. 
 
 Sinking fund. 
 
 Sta"te fire relief aid. 
 
 Interest on school loan. 
 
 State fire relief aid. 
 
 State fire relief aid. 
 
 Interest on state loan. 
 
 State fire relief aid. 
 
 Interest on school loan (13 and 24). 
 
 Interest on state loan. 
 
 State fire relief aid. 
 
 Interest on state loan. 
 
 Sinking fund. 
 
 Water works fund. 
 
 Interest on school loan. 
 
 Permanent improvement fund. 
 
 Revolving fund. 
 
 Interest fund. 
 
 Firemen's relief fund. 
 
 Electric light fund. 
 
 Park fund. 
 
 Interest on state loan. 
 
 Interest on school loan. 
 
 State loan interest. 
 
 Pumping station fund. 
 
 None. 
 
 Library board. 
 
 Interest on school loan. 
 
 State fire relief aid. 
 
 Library fund. 
 
 State fire relief aid. 
 
 State school loan interest. 
 
 State fire relief aid. 
 
 State school loan. 
 
 Interest on school loan. 
 
 State fire relief aid. 
 
 Water and light fund. 
 
 State fire relief aid. 
 
 Interest on school loan. 
 
 State fire relief aid. 
 
 Water, light, power and building commission. 
 
 Interest on school loan. 
 
 State fire relief aid. 
 
 State school loan interest. 
 
 Bond and interest fund. 
 
MINNESOTA TAX COMMISSION 
 
 425 
 
 LIST OF GOVERNMENTAL ORGANIZATIONS, SEPARATE FUNDS, BOARDS AND 
 DISTRICTS REPRESENTED IN TABLES IX, X AND XI— Continued 
 
 
 Municipalities 
 
 School Districts 
 
 Other Funds, Boards, etc. 
 
 Class 4 — Continued 
 
 
 
 
 No 138 
 
 None. 
 
 Gilbert 
 
 Independent 
 
 No IS 
 
 
 
 No. 24 
 
 
 
 No. 1 
 
 State school loan interest. 
 
 
 No 6 
 
 State fire relief aid. 
 
 
 No 1 
 
 Water and light fund. 
 
 
 No. 8 
 
 Water works fund. 
 Road and bridge fund. 
 Sidewalk fund. 
 
 Sewer fund. 
 
 Stone crossing fund. 
 
 Sinking fund. 
 
 Firemen's fund. 
 
 Street sprinkling fund. 
 
 Library fund. 
 
 Water mains assessment fund. 
 
 Refunding bond interest. 
 
 Park bond interest fund. 
 
 Water tower bond interest fund. 
 
 Water bond interest fund. 
 
 State school loan interest. 
 
 
 
 State loan interest. 
 Fire relief aid. 
 
 
 No. 2 
 
 Water and light fund. 
 
 
 No 2 
 
 State loan interest. 
 
 
 No 1 
 
 State school loan interest. 
 
 New Prague 
 
 Winnebago City 
 
 No 73 
 
 Water, light and building commission. 
 Interest on state loan. 
 Interest on school loan. 
 None. 
 
 No 7 
 
 State fire relief aid. 
 
 No 30 
 
 Sewer fund. 
 State loan interest. 
 State school loan interest. 
 Light and water fund. 
 State fire relief aid. 
 
 
 No .5 
 
 Sewer fund. 
 
 State loan interest. 
 
 State school loan interest. 
 
 International Falls. . . 
 
 No 4 
 
 Interest state school loan. 
 State fire relief aid. 
 
 No 64 
 
 State school loan interest. 
 State loan interest. 
 State fire relief aid. 
 
 Granite Falls 
 
 
 
 No. 21 
 
 No S 
 
 Library fund. 
 Water and light fund. 
 State school loan interest. 
 State fire relief aid. 
 
 North St. Paul 
 
 Cannon Falls 
 
 No 2 
 
 State loan interest. 
 
 
 
 No 2 
 
 State school loan interest. 
 
 
 No. 44 
 
 State school loan interest. 
 
 
 No 42 
 
 
 
 No 60 
 
 State fire relief aid. 
 State loan interest. 
 State school loan interest. 
 
 
 
 State fire relief aid. 
 Permanent improvement fund. 
 Sinking fund. 
 
426 
 
 THIRD BIENNIAL REPORT 
 
 LIST OF GOVERNMENTAL ORGANIZATIONS, SEPARATE FUNDS, BOARDS AND 
 DISTRICTS REPRESENTED IN TABLES IX, X AND XI— Continued 
 
 Municipalities 
 
 School Districts 
 
 Other Funds, Boards, etc. 
 
 Class 4 — Continued 
 
 
 Poor fund 
 
 
 No. 21 
 
 Telephone fund. 
 Current expense fund. 
 Interest fund. 
 
 South Stillwater . 
 
 No. 15. 
 
 
 
 No. 75 
 
 
 
 No. 32 
 
 Electric light fund. 
 
 Water fund. 
 
 Road and bridge fund. 
 
 North Mankato . . . 
 
 No. 47 
 No. 60. . . . 
 
 
 
 No. 1 
 
 State school loan interest. 
 Interest on state loan. 
 
 Waterville 
 
 No. 9 
 
 State school loan interest. 
 
 MoDtgomery 
 
 Pine City 
 
 No. 92 
 
 No. 3 
 
 State school loan interest. 
 
 
 No. 9 
 
 No. n 
 
 State school loan interest. 
 State fire relief aid. 
 
 
 No. 91 ' 
 
 State school loan. 
 
 State school loan interest. 
 
 Chatfield 
 
 Special .... 
 
 
 Buffalo 
 
 No. 23 
 
 
 Appleton 
 
 No. 9 
 
 State school loan interest. 
 
 Belle Plaine 
 
 No. 26 
 
 State school loan interest. 
 
 
 No. 38 
 
 No. 45 
 
 
 Edina 
 
 No. 6 
 
 Library futfd. 
 Electric light fund. 
 None. 
 
 
 No. 12 
 
 No. 16 
 
 No. 17 
 
 No. 97 
 
 No. 135 
 
 No. 33 
 
 
 Plaiuview 
 
 No. 60 . 
 
 State school loan interest. 
 State fire rplipf airl 
 
 
 No. 76 
 
 State school loan interest. 
 Library fund. 
 Library fund. 
 
 St, Charles 
 
 No. 60 
 
 
 No. 24 
 
 State school loan interest. / 
 State loan interest. 
 
 Zumbrota 
 
 No. 68 
 
 State armory aid. 
 
 
 No. 55 
 
 Tower 
 
 No. 9 . 
 
 State fire relief aid. 
 
 
 No. 13 
 
 
 No. 9 
 
 
 
 No. 142 
 
 
 Browns Valley 
 
 No. 22 ... . 
 
 State school loan interest. 
 
 Lake Crvatal 
 
 No. 19 
 
 Winthrop 
 
 No. 63 . . . 
 
 
 
 No. 34 
 
 
 Farmington 
 
 No. 40 . . 
 
 
 Pelican Rapids 
 
 No. 10 
 
 State loan interest. 
 State school loan interest. 
 State fire relief aid. 
 
 
 No. 58 
 
 
 
 No. 1 
 
 State loan interest. 
 Cemetery fund. 
 Road and bridge fund. 
 Fire department. 
 
 Rnshford 
 
 No. 33 
 
 No. 16 
 
 No. 35 
 
 Buhl 
 
 State fire aid. 
 
MINNESOTA TAX COMMISSfON 
 
 427 
 
 'MINERAL TOWNS" OF MINNESOTA 
 
 (CITIES AND VILLAGES HAVING MINERAL VALUATIONS IN 1911*— CLASS 
 NUMBERS IN PARENTHESES) 
 
 MesabI Range 
 
 Alice village (5) 
 
 Aurora village (4) 
 
 Biwabik village (4) 
 
 Buhl village (4) 
 
 Calumet village (5) 
 
 Chisholm village (2) 
 
 Coleraine village (4) 
 
 Bveleth city (2) 
 
 Hibbing village (2) 
 
 Keewatin village (5) 
 
 Kinney village (5) 
 
 OMcKinley village (5) 
 
 Marble village (5) 
 
 Mesaba village (5) 
 
 Mountain Iron village (4) 
 
 Nashwauk village (4) 
 
 Taconite village (5) 
 
 Virginia city (2) 
 
 Vermilion Range 
 Ely city 
 
 (3) 
 
 *The following municipalities are on the iron ranges, but ha^ no mineral 
 valuations in 1911: Mesabi Range — Bovey, Coetin, Gilbert, Grand Rapids, 
 Iron Junction; Vermilion Range — Tower. 
 
428 
 
 THIRD BIENNIAL, REPORT 
 
 ALPHABETICAL LIST, BY CLASSES, OF CITIES AND VILLAGES IN 
 MINNESOTA HAVING OVER 1000 POPULATION IN 1910 
 
 CLASS 1 
 
 MUNICIPALITIES OF OVER 75,000 INHABITANTS IN 1910 
 
 Duluth Minneapolis St. Paul 
 
 CLASS 2 
 
 MUNICIPALITIES OP 5000 TO 20,000 INHABITANTS IN 1910 
 
 Albert Lea Eveleth.* Owatonna 
 
 Austin Faribault Eed Wing 
 
 Bemidjl Fergus Falls Rochester 
 
 Brainerd Hibbing villag€* St. Cloud 
 
 Chish-olm village* Little Falls Stillwater 
 
 Cloq.uet Mankato Virginia* 
 
 Crookston New XJlm Winona 
 
 CLASS 3 
 
 MUNICIPALITIES OP 2500 TO 5000 INHABITANTS IN 1910 
 
 Alexandria 
 
 Anoka 
 
 Detroit 
 
 East Grand Forks 
 
 Ely* 
 
 Fairmont 
 
 Hastings 
 
 Lake City 
 
 Luyerne 
 Melrose 
 Montevideo 
 Moorhead 
 Northfield 
 Richfield village 
 St. Peter 
 South St. Paul 
 
 Staples 
 
 Thief River Falls 
 
 Two Harbors 
 
 Wabasha 
 
 Waseca 
 
 West Minneapolis village 
 
 West St. Paul 
 
 Willmar 
 
 * "Mineral" 
 
MlNNBSOTiS TAX COMMISSrON 
 
 429 
 
 CLASS 4 
 
 MUNICIPALITIES OF 1000-1250 TO 5000 INHABITANTS IN 1910 
 
 Ada 
 
 Adrian village 
 
 Aitkin village 
 
 Appleton village ' 
 
 Aurora village* 
 
 Barnesville 
 
 Belle Plaine borough 
 
 Benson 
 
 Biwabik village* 
 
 Blue Earth 
 
 Bovey village 
 
 Breckenridge 
 
 Browns Valley village 
 
 Buffalo village 
 
 Buhl village* 
 
 Caledonia village 
 
 Canby 
 
 Cannon Falls 
 
 Cass Lake village 
 
 Chaska 
 
 Chatfield 
 
 Coleraine village* 
 
 Dawson 
 
 Delano village 
 
 Edina village 
 
 Excelsior village 
 
 Farmington village 
 
 Fosston village 
 
 Frazee village 
 
 Gilbert village 
 
 Glencoe 
 
 Glenwood village 
 
 Grand xvapids village 
 
 Granite Palls 
 
 Hutchinson 
 
 International Falls 
 
 Jackson village 
 
 Janesville village 
 
 Jordan 
 
 Kenyon village 
 
 Lake Crystal village 
 
 Le Sueur 
 
 Litchfield village 
 
 Long Prairie village 
 
 Madelia village 
 
 Madison 
 
 Marshall 
 
 Milaca village 
 
 Montgomery 
 
 Morris 
 
 Mountain Iron village* 
 
 Mountain Lake village 
 
 Nashwauk village* 
 
 New Prague 
 
 North Mankato village 
 
 North St. Paul village 
 
 Ortonville 
 
 Osakis village 
 
 Park Rapids village 
 
 Pelican Rapids village 
 
 Perham village 
 
 Pine City village 
 
 Pipestone 
 
 Plainview village 
 
 Preston village 
 
 Princeton village 
 
 Proctorknott village 
 
 Red Lake Falls 
 
 Redwood Falls 
 
 Renville 
 
 Rushford City 
 
 St. Charles 
 
 St. Jajmes 
 
 St. Louis Park village 
 
 Sandstone village 
 
 Sauk Center 
 
 Sauk Rapids village 
 
 Shakopee 
 
 Sleepy Eye 
 
 South Stillwater village 
 
 Spring Valley village 
 
 Springfield village 
 
 Tower 
 
 Tracy 
 
 Wadena 
 
 Warren 
 
 Waterville 
 
 V\'ells village 
 
 Wheaton village 
 
 White Bear village 
 
 Windom village 
 
 Y\'innebago City village 
 
 Winthrop 
 
 Worthington 
 
 Zumbrota village 
 
 * "Mineral" 
 
TAB 
 
 AREA, POPULATION, TAXABLE AND TRUE 
 
 COU/NTY 
 
 Area 
 Square 
 Miles 
 
 Popula- 
 tion 
 1910 
 
 Census 
 
 Estimated 
 Popula- 
 tion 
 1911 
 
 Estimated 
 Popula- 
 tion per 
 Square 
 
 Mile 
 
 1911 
 
 Taxable* 
 
 Valuation 
 
 of Real 
 
 Estate 
 
 Aitkin 
 
 Anoka 
 
 Becker 
 
 Beltrami 
 
 Benton 
 
 Big Stone 
 
 Blue Earth 
 
 Brown 
 
 Carlton 
 
 Carver 
 
 Cass 
 
 Chippewa 
 
 Chisago 
 
 Clay 
 
 "Clearwater 
 
 Cook 
 
 Cottonwood 
 
 Crow Wing 
 
 Dakota 
 
 Dodge 
 
 Douglas 
 
 Faribault 
 
 Fillmore 
 
 Freeborn 
 
 Goodhue 
 
 Grant. . .■ 
 
 Hennepin 
 
 Houston 
 
 Hubbard 
 
 Isanti 
 
 Itasca 
 
 Jackson 
 
 Kanabec 
 
 Kandiyohi 
 
 Kittson 
 
 Koochiching. . . . . . 
 
 Lac qui Parle 
 
 Lake 
 
 Le Sueur 
 
 Lincoln 
 
 Lyon 
 
 McLeod 
 
 Mahnomen 
 
 Marshall 
 
 Martin 
 
 Meeker 
 
 Mille Lacs. 
 
 Morrison 
 
 Mower 
 
 Murray 
 
 Nicollet 
 
 Nobles 
 
 Norman 
 
 Olmsted 
 
 Otter Tail 
 
 Pennington 
 
 Pine 
 
 Pipestone 
 
 Polk 
 
 Pope 
 
 Ramsey 
 
 Red Lake 
 
 Redwood 
 
 Renville 
 
 Rice 
 
 Rock 
 
 Roseau 
 
 St. Louis 
 
 Scott 
 
 Sherburne 
 
 Sibley 
 
 Stearns 
 
 Steele 
 
 Stevens 
 
 Swift 
 
 Todd 
 
 Traverse 
 
 Wabasha. 
 
 Wadena 
 
 Waseca 
 
 Washington 
 
 Watonwan 
 
 Wilkin 
 
 Winona 
 
 Wright 
 
 Yellow Medicine. 
 
 Total . 
 
 1,830 
 459 
 
 1,,349 
 
 3,822 
 40.5 
 491 
 762 
 612 
 867 
 376 
 
 2,104 
 591 
 427 
 
 1,043 
 
 1,019 
 
 1,4"" 
 640 
 
 1,057 
 
 •599 
 440 
 648 
 719 
 868 
 735 
 767 
 553 
 565 
 570 
 958 
 442 
 
 2,730 
 702 
 534 
 801 
 
 1,111 
 
 3,141 
 790 
 
 2,( 
 466 
 536 
 708 
 496 
 572 
 
 1,788 
 719 
 621 
 583 
 
 1,143 
 711 
 704 
 443 
 722 
 860 
 666 
 
 2,039 
 607 
 
 1,413 
 469 
 
 1,979 
 693 
 161 
 432 
 881 
 978 
 495 
 492 
 
 1,670 
 
 6,503 
 366 
 448 
 585 
 
 1,362 
 431 
 564 
 741 
 957 
 568 
 541 
 538 
 431 
 ,397 
 434 
 745 
 637 
 691 
 749 
 
 10,371 
 12,493 
 18,840 
 19,337 
 11,615 
 
 9,367 
 29,337 
 20,134 
 17,559 
 17,455 
 11,620 
 13,458 
 13,537 
 19,640 
 
 6,870 
 
 1,336 
 12,651 
 16,861 
 25,171 
 12,094 
 17,669 
 19,949 
 26,e 
 22,282 
 31,637 
 
 9,114 
 
 333,480 
 
 14,297 
 
 9,831 
 12,615 
 17,208 
 14,491 
 
 6,461 
 18,969 
 
 9,669 
 
 6,431 
 15,435 
 
 8,011 
 18,609 
 
 9,874 
 15,722 
 18,691 
 
 3,249 
 16,338 
 17,518 
 17,022 
 10,705 
 24,053 
 22,640 
 11,755 
 14,125 
 15,210 
 13,446 
 22,497 
 46,036 
 
 9,376 
 15,878 
 
 9,553 
 
 36,001 
 
 12,746 
 
 223,675 
 
 6,564 
 18,425 
 23,123 
 25,911 
 10,222 
 11,338 
 163,274 
 14,888 
 
 8,136 
 15,540 
 47,733 
 16,146 
 
 8,293 
 12,949 
 23,407 
 
 8,049 
 18,554 
 
 8,652 
 13,466 
 26,013 
 11,382 
 
 9,063 
 33,398 
 28,082 
 15,406 
 
 80,858 
 
 2,075,708 
 
 10,734 
 12,6ll 
 19,287 
 20,168 
 11,785 
 
 9,431 
 29y044 
 20,169 
 18,313 
 17,446 
 12,004 
 13,554 
 13,566 
 19,810 
 
 7,178 
 
 1,389 
 12,709 
 17,122 
 25,515 
 11,969 
 17,639 
 19,738 
 25,424 
 22,326 
 31,687 
 
 9,132 
 343,994 
 14,187 
 10,156 
 12,709 
 18,471 
 14,481 
 
 6,646 
 19,024 
 
 9,847 
 
 7,048 
 15,5.50 
 
 8,347 
 18,446 
 
 9.965 
 15,835 
 18,601 
 
 3,339 
 16,402 
 17,576 
 16,949 
 10,969 
 24,169 
 22,671 
 11,739 
 14,060 
 15,238 
 13,286 
 22,435 
 46,102 
 
 9,852 
 16,311 
 
 9,582 
 
 36,058 
 
 12,763 
 
 228,987 
 
 6,463 
 18,541 
 23,066 
 25,894 
 10,277 
 11,772 
 171,308 
 14,862 
 
 8,222 
 15,408 
 48,060 
 16,108 
 
 8,2.50 
 12,894 
 23,526 
 
 8,097 
 18,517 
 
 8,725 
 13,337 
 25,833 
 11,371 
 
 9,161 
 33,169 
 27,974 
 14,682 
 
 2,107,042 
 
 5.9 
 27.5 
 14.3 
 
 5.3 
 29.1 
 19.2 
 38.1 
 33.0 
 21.1 
 46.4 
 
 5.7 
 22.9 
 31.8 
 19.0 
 
 7.0 
 
 
 19.9 
 16.2 
 42.6 
 27.2 
 27.2 
 27.5 
 29.3 
 30.4 
 41.3 
 16.5 
 608.8 
 24.9 
 10.6 
 28.8 
 
 6.8 
 20.6 
 12.4 
 23.8 
 
 8.9 
 
 2.2 
 19.7 
 
 4.0 
 39.6 
 18.6 
 22.4 
 37.5 
 
 5 
 
 9.2 
 24.4 
 27.3 
 18. 
 21.1 
 31.9 
 16.7 
 31 
 21 
 15 
 33 
 22 
 16 
 11 
 20 
 18 
 18 
 1,422 
 15.0 
 21.0 
 23 
 
 52.3 
 20.9 
 
 7.1 
 26.3 
 40.6 
 
 18 
 
 26 
 
 35 
 
 37 
 
 14 
 
 17 
 
 24 
 
 14 
 
 34 
 
 16 
 
 30 
 
 65.1 
 
 26.2 
 
 12.3 
 
 52.1 
 
 40.5 
 
 19.6 
 
 26.1 
 
 S3, 852,056 
 3,739,338 
 6,358,225 
 4,971,877 
 2,495,679 
 4,255,150 
 10,766,592 
 7,174,931 
 3,350,637 
 5,995,969 
 3,851,673 
 5,323,050 
 3,550,951 
 7,452,930 
 1,970,439 
 2,220,370 
 6,404,904 
 5,643,738 
 7,732,754 
 5,442,081 
 4,537,033 
 9,339,135 
 9,629,416 
 8,985,240 
 11,269,579 
 3,974,581 
 
 165,160,390 
 4,674,052 
 2,573,550 
 2,805,102 
 24,336,239 
 7,872,407 
 1,796,040 
 7,151,492 
 4,169,277 
 5,947,833 
 7,132,294 
 4,534,607 
 5,967,342 
 4,040,083 
 7,719,959 
 6,795,651 
 1,729,266 
 5,763,494 
 8,355,673 
 5,977,725 
 2,242,168 
 4,473,124 
 9,635,299 
 6,265,593 
 5,305,124 
 8,368,471 
 5,380,712 
 8,559,946 
 10,436,861 
 1,844,804 
 4,182,058 
 4,721,234 
 10,993,507 
 4,479,729 
 
 101,022,596 
 1,558,636 
 9,557,709 
 9,690,660 
 7,944,181 
 6,313,906 
 2,248,130 
 
 268,653,512 
 4,111,353 
 2,306,774 
 6,648,258 
 13,242,004 
 5,665,049 
 4,282,600 
 5,451,093 
 5,984,670 
 4,441,169 
 5,550,947 
 2,184,036 
 6,072,765 
 7,402,806 
 6,102,218 
 5,070,527 
 10,620,671 
 7,168,825 
 6,561,744 
 
 81,035,526,273 
 
 *Based on state auditor's abstract of tax lists for 1911, which excludes property exempt from 
 
LE I 
 
 VALUATION OF MINNESOTA, BY COUNTIES, 1911 
 
 Taxable* 
 
 
 
 True 
 
 
 
 Valuation 
 
 
 True 
 
 
 Valuation 
 
 Total 
 
 
 of Personal 
 
 Total 
 
 Valuation 
 
 
 of Personal 
 
 True 
 
 Ratio 
 
 Property 
 
 Taxable* 
 
 of Real 
 
 
 Property 
 
 Valuation 
 
 of Taxable 
 
 (except Money 
 
 Valuation 
 
 Estate 
 
 (except Money 
 
 (except Money 
 
 to True 
 
 and Credits) 
 
 
 
 
 and Credits) 
 
 and Credits) 
 
 Valuation 
 
 $337,136 
 
 $4,189,192 
 
 $13,417,122 
 
 _ 
 
 $1,204,057 
 
 $14,621,179 
 
 28.65% 
 
 486,703 
 
 4,226,041 
 
 12,814.729 
 
 
 1,738,225 
 
 14,552,954 
 
 29.04 
 
 1,141,975 
 
 7.500,200 
 
 18.878.340 
 
 
 4,078,482 
 
 22,956,822 
 
 32.67 
 
 1,221,778 
 
 6,193,655 
 
 14.005.287 
 
 
 4,363,493 
 
 18,368,780 
 
 33.72 
 
 360,677 
 
 2,856,356 
 
 9.911.354 
 
 
 1,288,132 
 
 11,199,4^6 
 
 25.50 
 
 696,337 
 
 4,951,487 
 
 15.159.067 
 
 
 2,486,918 
 
 17,645,985 
 
 28.06 
 
 2,080,959 
 
 12,847,551 
 
 42.057,000 
 
 
 7,431.996 
 
 49.488.996 
 
 25.96 
 
 1,243,997 
 
 8,418,928 
 
 27,126,394 
 
 
 4.442.846 
 
 31.569.240 
 
 26.67 
 
 1,983,908 
 
 5,334,545 
 
 10,643.701 
 
 
 7.085.386 
 
 17.729.087 
 
 30,09 
 
 924,552 
 
 6,920,521 
 
 22.482.073 
 
 
 3.301.971 
 
 25.784.044 
 
 26.84 
 
 432,040 
 
 4,283,713 
 
 12,062.866 
 
 
 1.543.000 
 
 13.605.866 
 
 31.48 
 
 818,530 
 
 6,141.580 
 
 20,410,468 
 
 
 2.923.321 
 
 23,333,789 
 
 26.32 
 
 629,450 
 
 4,180,401 
 
 14,335,692 
 
 
 2.248.036 
 
 16,583,728 
 
 25.21 
 
 1,321,830 
 
 8,774,760 
 
 27,757,654 
 
 
 4.720.821 
 
 32.478.475 
 
 27.02 
 
 191,835 
 
 2,162,274 
 
 5.055.000 
 
 
 685.125 
 
 6.740.125 
 
 37.67 
 
 118,788 
 
 2,339,158 
 
 7,468,449 
 
 
 424,243 
 
 7.892.692 
 
 29.64 
 
 986,943 
 
 7,391.847 
 
 24.729.359 
 
 
 3,524,796 
 
 28.254.155 
 
 26.16 
 
 686,666 
 
 6,330,404 
 
 12.065.484 
 
 
 2,452,379 
 
 14.517.863 
 
 43.60 
 
 1,596,591 
 
 9,329,345 
 
 31.446.743 
 
 
 5,702,111 
 
 37.148.854 
 
 25.11 
 
 935,252 
 
 6,377,333 
 
 17,504.281 
 
 
 3,340,186 
 
 20.844.467 
 
 30.59 
 
 984,646 
 
 5,521,679 
 
 18,443,224 
 
 
 3,516,593 
 
 21.959.817 
 
 25.14 
 
 1,371,609 
 
 10,710,744 
 
 39,223,583 
 
 
 4,898,604 
 
 44.122.187 
 
 24.28 
 
 1,604,082 
 
 11,233,498 
 
 36,187,208 
 
 ^ 
 
 5,728,864 
 
 41.916.072 
 
 26.80 
 
 1,723,919 
 
 10,709,159 
 
 30,172,062 
 
 
 6,156.854 
 
 36.328.916 
 
 29.48 
 
 2,485,250 
 
 13,754,829 
 
 37,880,938 
 
 
 8,875,893 
 
 46.756,831 
 
 29.42 
 
 738,600 
 
 4,713,181 
 
 13,941,007 
 
 
 2,637,857 
 
 16,578,864 
 
 28.43 
 
 49,1-36,881 
 
 214,297,271 
 
 392,958,339 
 
 
 175,488.862 
 
 568,447,201 
 
 37.70 
 
 821,694 
 
 5,495,746 
 
 16,645,484 
 
 
 2,934,621 
 
 19,580,105 
 
 28,07 
 
 581,484 
 
 3,155,034 
 
 • 8,970,199 
 
 
 2,076,729 
 
 11,046,928 
 
 28.56 
 
 466,562 
 
 3,261,664 
 
 9,054,558 
 
 
 1,630,579 
 
 10,685,137 
 
 30.63 
 
 1.113,338 
 
 25,449,577 
 
 63,731,368 
 
 
 3,976,207 
 
 67,707,575 
 
 37.59 
 
 1,129,855 
 
 9,002,262 
 
 29,484,670 
 
 
 4,035,196 
 
 33,519,866 
 
 26.86 
 
 198,457 
 
 1,994,497 
 
 7.926.037 
 
 
 708,775 
 
 8,634,812 
 
 23.10 
 
 1,203,204 
 
 8,354,696 
 
 23,751.219 
 
 
 4,297,157 
 
 28,048,376 
 
 29.79 
 
 628,415 
 
 4,797,692 
 
 16.670.440 
 
 
 2,244,339 
 
 18,914,779 
 
 25.36 
 
 534,256 
 
 6,481.089 
 
 16.371,685 
 
 
 1,908,057 
 
 18,279,742 
 
 35,46 , 
 
 1,130,651 
 
 8,262.945 
 
 26.376.827 
 
 
 4,038,039 
 
 30,414,866 
 
 27.17 
 
 208,548 
 
 4,742,155 
 
 10.194.718 
 
 
 744,814 
 
 10,939,532 
 
 43.35 
 
 1,004,688 
 
 6,972,030 
 
 23.774.271 
 
 
 3,588,171 
 
 27,362,442 
 
 25.48 
 
 674,045 
 
 4,714,128 
 
 17.075.583 
 
 
 2,407,304 
 
 19,482,887 
 
 24.20 
 
 1,218,890 
 
 8,938,849 
 
 27.269.371 
 
 
 4,35.S,179 
 
 31.622.550 
 
 28.27 
 
 1,196,232 
 
 7,991,883 
 
 24.270.182 
 
 
 4,272,257 
 
 28,542,439 
 
 28.00 
 
 140,180 
 
 1,869,446 
 
 4.152.896 
 
 
 500,643 
 
 4,653,539 
 
 40.17 
 
 919,282 
 
 6,682,776 
 
 21.088.525 
 
 
 3,283,150 
 
 24,371,675 
 
 27.42 
 
 1,092,567 
 
 9,448,240 
 
 32.026.343 
 
 
 3,902,025 
 
 35,928,368 
 
 26.30 
 
 1,046,359 
 
 7,024,084 
 
 22,703,095 
 
 
 3,736,996 
 
 26,440,091 
 
 26.57 
 
 341,432 
 
 2,583,600 
 
 9,211,865 
 
 
 1,219,400 
 
 10,431.265 
 
 24.77 
 
 1,282,673 
 
 5.755.797 
 
 20,980,882 
 
 
 4,580,975 
 
 25,561.857 
 
 22.52 
 
 1,454,112 
 
 11.089.411 
 
 34,204,114 
 
 
 5,193,257 
 
 39.397.371 
 
 28.15 
 
 921,546 
 
 7.187,139 
 
 25,699,725 
 
 
 3,291,236 
 
 28,990.961 
 
 24.79 
 
 1,062,176 
 
 6.367,300 
 
 18.130.977 
 
 
 3,793,486 
 
 21.924.463 
 
 29.04 
 
 1,328,386 
 
 9,696,857 
 
 31,626.874 
 
 
 4,744.236 
 
 36.371.110 
 
 26.66 
 
 870,552 
 
 6,251,264 
 
 17,295,763 
 
 
 3,109,114 
 
 ' 20,404.877 
 
 30.64 
 
 1,481,962 
 
 10,041,908 
 
 31,161,070 
 
 
 5,292,721 
 
 36,453,791 
 
 27.55 
 
 1,822,676 
 
 12,259,537 
 
 40,421.615 
 
 
 6,509,557 
 
 46,931,172 
 
 26.12 
 
 425,i464 
 
 2,270,268 
 
 7.220,368 
 
 
 1,519,514 
 
 8,739,882 
 
 25.98 
 
 477,082 
 
 4,659,140 
 
 16,115,830 
 
 
 1,703,864 
 
 17,819.694 
 
 26.15 
 
 768,194 
 
 5,489,428 
 
 18,471,182 
 
 
 2,743.550 
 
 21,214,732 
 
 25.87 
 
 1,807,983 
 
 12,801,490 
 
 44,310,790 
 
 
 6,457,082 
 
 50,767,872 
 
 25.22 
 
 775,068 
 
 5,254,797 
 
 15,357,315 
 
 
 2,768,100 
 
 18,125.415 
 
 28.99 
 
 28,840,226 
 
 129,862,822 
 
 203,674,589 
 
 
 103,000,808 
 
 306.675.397 
 
 42 .-35 
 
 242,875 
 
 1,801,511 
 
 6,800,332 
 
 
 867,411 
 
 7.667.743 
 
 23.49 
 
 1,482,071 
 
 11,039,780 
 
 32,957.617 
 
 
 5,293,111 
 
 38,250.728 
 
 28.86 
 
 1,631,150 
 
 11,321.810 
 
 35.601.249 
 
 
 5,825,536 
 
 41,426.785 
 
 27.33 
 
 1,614,693 
 
 9.560.874 
 
 29.510.331 
 
 
 5,766,761 
 
 35,277,092 
 
 27.10 
 
 1,054,048 
 
 7.367.954 
 
 24.897,106 
 
 
 3,764,457 
 
 28,661,563 
 
 25.71 
 
 360,854 
 
 2.608,984 
 
 9,607,393 
 
 
 1,288.764 
 
 10,896,157 
 
 23.94 
 
 16,122,387 
 
 284,775,899 
 
 714,114,580 
 
 
 57.579,954 
 
 771,694,534 
 
 36.90 
 
 688,963 
 
 4.800.316 
 
 18,620,258 
 
 
 2,460,582 
 
 21,080.840 
 
 22.77 
 
 267,028 
 
 2.573.802 
 
 8,505,804 
 
 
 953,671 
 
 9.459.475 
 
 27.21 
 
 952,999 
 
 7,601.257 
 
 22,972,557 
 
 
 3,403,568 
 
 26.376.125 
 
 28,82 
 
 2,744,060 
 
 15.986,064 
 
 44,751,619 
 
 
 9,800,214 
 
 54,551.833 
 
 29.30 
 
 1,099,158 
 
 6,764,207 
 
 19,975,490 
 
 
 3,925,564 
 
 23,901,054 
 
 28.30 
 
 685,332 
 
 4,967,932 
 
 15,505,431 
 
 
 2,447,614 
 
 17,953,045 
 
 27.67 
 
 795,918 
 
 6,247,011 
 
 20,523,693 
 
 
 2,842,564 
 
 23,366,257 
 
 26.74 
 
 855,958 
 
 6,840,628 
 
 18,585,932 
 
 
 3,056,993 
 
 21,642,925 
 
 31.61 
 
 525,623 
 
 4.966,792 
 
 17.348.316 
 
 
 1,877.225 
 
 19,225,541 
 
 25.83 
 
 1,127,120 
 
 6,678,067 
 
 22.796,497 
 
 
 4,025,429 
 
 26,821,926 
 
 24.90 
 
 433,473 
 
 2,617,509 
 
 6,820,849 
 
 
 1,548,118 
 
 8,368,967 
 
 31.28 
 
 761,853 
 
 5,834,618 
 
 18,091,173 
 
 
 2,720,904 
 
 20,812.077 
 
 28.03 
 
 1,890,085 
 
 9,292,891 
 
 19,772,452 
 
 
 6,750,304 
 
 26,522,756 
 
 35.04 
 
 844,770 
 
 5,946,988 
 
 18,432,868 
 
 
 3,017,036 
 
 21,449,904 
 
 27.73 
 
 593,491 
 
 5.664.018 
 
 18,835,539 
 
 
 2,119,611 
 
 20,955,150 
 
 27.03 
 
 2,647,375 
 
 13.268.046 
 
 34,844,721 
 
 
 9,454,911 
 
 44,299,632 
 
 29.95 
 
 1,392,416 
 
 8,551.241 
 
 29,279.448 
 
 
 4,972,914 
 
 34,252,362 
 
 24.97 
 
 1,028,648 
 
 7.590,392 
 
 26.619.651 
 
 
 3,673,743 
 
 30,293,394 
 
 25.06 
 
 $177,041,521 
 
 $1,212,567,794 
 
 $3,099,328,760 
 
 $632,291,148 
 
 $3,731,619,908 
 
 32.49% 
 
 taxation. Such 
 
 property is inclu 
 
 ded in the assess 
 
 ed valuation as e 
 
 qualized by the 
 
 tax commission 
 
TAB 
 
 RECEIPTS OF SUBDIVISIONS OF COUNTIES 
 
 COUNTIES 
 
 Aitkin 
 
 Anoka 
 
 Becker 
 
 Beltrami 
 
 Benton 
 
 Big Stone 
 
 Blue Earth 
 
 Brown 
 
 Carlton 
 
 Carver 
 
 Cass 
 
 Chippewa 
 
 Chisago 
 
 Clay 
 
 Clearwater 
 
 Cook 
 
 Cottonwood. . . . 
 
 Crow Wing 
 
 Dakota. ., 
 
 Dodge ......... 
 
 Donglas 
 
 Faribault 
 
 Fillinore 
 
 Freeborn 
 
 Goodhue 
 
 Grant 
 
 Hennepin 
 
 Houston 
 
 Hubbard 
 
 Isanti 
 
 Itasca 
 
 Jackson 
 
 Kanabec 
 
 Kandiyohi 
 
 Kittson . , 
 
 Koochiching. . . . 
 Lac qui Parle . . . 
 
 Lake 
 
 Le Sueur 
 
 Lincoln 
 
 Lyon 
 
 McLeou 
 
 Mahnomen 
 
 Marshall 
 
 Martin 
 
 Meeker 
 
 Mille Laes 
 
 Morrison 
 
 Mower 
 
 Murray 
 
 Nicollet 
 
 Nobles. . .^ 
 
 Norman 
 
 Olmsted 
 
 Otter Tail 
 
 Pennington 
 
 Pine 
 
 Pipestone 
 
 Polk 
 
 Pope 
 
 Ramsey 
 
 Red Lake 
 
 Redwood 
 
 Renville 
 
 Rice 
 
 Rock 
 
 Roseau 
 
 St. Louis 
 
 Scott 
 
 Sherburne 
 
 Sibley 
 
 Stearns 
 
 Steele 
 
 Stevens 
 
 Swift 
 
 Todd. 
 
 Traverse 
 
 Wabasha 
 
 Wadena 
 
 Waseca 
 
 Washington 
 
 Watonwan 
 
 Wilkin 
 
 Winona 
 
 Wright 
 
 Yellow Medicine 
 
 Total . . 
 
 Townships 
 
 1— From 
 Taxes 
 
 $42,143.65 
 17,195.70 
 24,377.56 
 54,435.66 
 19,334.38 
 14,752.17 
 37,696.22 
 21,569.36 
 24,290.21 
 27,387.26 
 33,879.40 
 19,815.82 
 13,401.18 
 44,318.07 
 12,377.06 
 20,416.11 
 27,673.52 
 34,172.15 
 10,111.44 
 29,818.61 
 16,066.01 
 46,229.21 
 52,033.89 
 24,430.23 
 39,642.03 
 12,956.50 
 58,768.15 
 26,883.50 
 33,934.84 
 12,641.18 
 
 101,771.47 
 36,803.64 
 20,731.94 
 23,827.82 
 28,975.92 
 37,399.76 
 26,149.41 
 41,427.19 
 30,022.10 
 18,956.50 
 30,239.31 
 25,094.97 
 6,900.03 
 39,077.31 
 50,643.88 
 23,698.07 
 31,586.89 
 39,389.19 
 18,251.35 
 28,763.13 
 25,701.22 
 34,073.02 
 22,367.63 
 34,884.21 
 39,690.97 
 10,109.72 
 49,752.54 
 20,455.62 
 59,909.63 
 16,310.68 
 12,049.42 
 15,852.83 
 42,139.15 
 43,150.32 
 21,179.35 
 38,308.88 
 28,920.76 
 
 288,813.40 
 16,421.95 
 l'?,513.80 
 29,109.50 
 42,295.42 
 28,630.04 
 17,203.89 
 21,400.88 
 29,690.97 
 17,541.27 
 20,238.99 
 13,173.68 
 12,133.76 
 24,378.'.^5 
 26,407.1 6 
 25,653.33 
 20,375.15 
 30,986.75 
 32,694.54 
 
 School Districts 
 
 2 — From 
 Taxes 
 
 S65 
 42 
 73 
 
 105 
 28 
 47 
 
 117 
 69 
 93 
 46 
 66, 
 52 
 33, 
 83 
 ,30 
 14, 
 59 
 90, 
 
 109, 
 53, 
 54 
 98 
 
 105, 
 89 
 
 117 
 37 
 1,643 
 46, 
 58, 
 26, 
 
 274, 
 70 
 31 
 63, 
 50, 
 60, 
 80, 
 64, 
 64! 
 42 
 
 7i: 
 
 59 
 13, 
 73, 
 91, 
 52 
 44, 
 71 
 89, 
 58, 
 38, 
 74, 
 70, 
 96 
 
 140 
 21 
 
 101 
 67, 
 
 165, 
 55 
 
 845, 
 44 
 
 112 
 98 
 95 
 69 
 46 
 2,053 
 40, 
 31 
 47 
 
 138 
 55 
 47 
 63 
 80 
 47 
 77 
 34 
 50 
 96 
 47 
 51 
 
 127 
 96 
 71 
 
 380.47 
 ,014.50 
 621.07 
 ,971.23 
 208.71 
 511.58 
 738.32 
 816.94 
 331.48 
 712.89 
 462.49 
 761.92 
 769.35 
 295.33 
 608.00 
 352.46 
 051.18 
 447.82 
 659.75 
 547.20 
 668.14 
 870.28 
 441.27 
 325.61 
 927.42 
 495.05 
 881.13 
 118.80 
 686.80 
 304.36 
 184.90 
 450.26 
 936.60 
 950.87 
 883.72 
 655.71 
 240.56 
 638.88 
 573.19 
 168.29 
 320.36 
 986.67 
 218.32 
 491.92 
 072.05 
 768.59 
 462.91 
 678.07 
 660.87 
 946.11 
 981.66 
 238.64 
 828.29 
 729.74 
 822.86 
 335.45 
 964.52 
 705.02 
 823.91 
 593.80 
 343.08 
 697.32 
 670.54 
 136.73 
 269.76 
 372.62 
 586.77 
 207.88 
 881,25 
 497.94 
 664.57 
 361.70 
 .556.46 
 770.57 
 314.69 
 068.82 
 723.98 
 ,462.49 
 663.26 
 637.57 
 720.32 
 794.89 
 871.76 
 455.66 
 743.32 
 171.80 
 
 $2,749,978.10' $10,385,688.04 
 
 3 — From State 
 
 .Apportionment 
 
 and Aids 
 
 S21 
 22 
 40 
 29, 
 20 
 19 
 47 
 34 
 24 
 25 
 21 
 26 
 27 
 33, 
 10 
 4 
 26 
 24, 
 42, 
 31 
 45 
 47 
 56 
 40 
 54 
 21 
 
 250 
 28 
 20, 
 27 
 30, 
 43, 
 17 
 39 
 21 
 21 
 30, 
 13, 
 44 
 22 
 33 
 37 
 3 
 39 
 37, 
 35 
 24 
 45 
 44 
 26 
 26, 
 34 
 16 
 44 
 89 
 16 
 44 
 11 
 63, 
 23, 
 
 160 
 15 
 23, 
 51 
 46, 
 21 
 23, 
 59 
 26, 
 12, 
 34, 
 83 
 .30 
 20, 
 29 
 47 
 18, 
 40, 
 16, 
 30, 
 38, 
 21 
 19, 
 46, 
 63, 
 25; 
 
 ,646.99 
 ,908.00 
 ,245.31 
 ,068.84 
 ,977.20 
 ,869.90 
 ,001.30 
 ,001.00 
 ,299.46 
 ,782.90 
 ,836.81 
 ,344.80 
 ,745.40 
 ,746.40 
 ,8.59.31 
 ,258.00 
 ,218.30 
 ,673.90 
 ,650.50 
 ,505.40 
 ,095.30 
 ,107.70 
 ,239.40 
 ,538.70 
 ,597.30 
 ,028.81 
 ,791.42 
 ,405.20 
 ,379.79 
 ,942.00 
 ,615.94 
 ,779.70 
 ,206,30 
 ,806.70 
 ,247.04 
 ,390.00 
 ,829.60 
 ,575.30 
 ,136.80 
 ,456.10 
 ,933.90 
 ,621.00 
 ,9.58.00 
 ,681.52 
 ,756.64 
 ,488.87 
 ,810,75 
 ,995.27 
 ,617.00 
 ,504.94 
 ,706.80 
 ,138.26 
 ,207.30 
 ,630.69 
 ,655.79 
 ,316.11 
 ,869.70 
 ,872.90 
 ,902.34 
 ,164.60 
 ,828.00 
 ,366.90 
 ,444.10 
 ,366.97 
 ,980.80 
 ,367.40 
 765.21 
 ,411.17 
 ,348.80 
 ,776.71 
 ,106.70 
 ,935.80 
 ,378.60 
 ',846.40 
 ,160.50 
 ,261.49 
 ,.548.20 
 ,999.60 
 ,893.80 
 ,280.60 
 ,797.50 
 ,502.80 
 ,338.10 
 ,596.48 
 ,894.80 
 ,632.00 
 
 $3,122,328.43 
 
 4— Total 
 
 $87, 
 
 64, 
 
 113, 
 
 135 
 
 49 
 
 67 
 
 164 
 
 103 
 
 117 
 
 72 
 
 87 
 
 79 
 
 61 
 
 117, 
 
 41 
 
 18 
 
 85 
 
 115 
 
 152 
 
 145 
 
 161 
 
 129 
 
 172 
 
 58 
 
 ,894 
 
 74 
 
 79 
 
 .54 
 
 304 
 
 114, 
 
 49 
 
 103, 
 
 72, 
 
 82 
 
 111 
 
 78 
 
 108 
 
 64 
 
 105 
 
 97, 
 
 17 
 
 113 
 
 128 
 
 117 
 
 134 
 84 
 64 
 
 108 
 87 
 
 140 
 
 230, 
 37, 
 
 146, 
 79, 
 
 229 
 
 78 
 
 1,006 
 
 60, 
 
 136, 
 
 149 
 
 142 
 80, 
 69 
 2,112 
 67 
 44 
 81 
 
 222 
 86 
 68 
 92 
 
 127,: 
 66 
 
 118 
 51 
 80 
 
 135 
 69 
 71 
 
 174 
 
 159 
 96; 
 
 ,027.46 
 ,922.50 
 ,866.38 
 ,040.07 
 ,185.91 
 ,381.48 
 ,739.62 
 ,817.94 
 ,630.94 
 ,496.79 
 ,299.30 
 ,106.72 
 ,604.75 
 ,041.73 
 ,467.31 
 ,610,46 
 ,269.48 
 ,121.72 
 ,210.25 
 ,112.60 
 ,763.44 
 ,977.98 
 ,680.07 
 ,864.31 
 ,524.72 
 ,523.86 
 ,672.65 
 ,624.00 
 ,066.59 
 ,246.36 
 ,800.84 
 ,229.96 
 ,142.90 
 ,757.57 
 ,130.76 
 ,045.71 
 ,070.16 
 ,114.18 
 ,709.99 
 ,614.39 
 ,254.26 
 ,607.67 
 ,176.32 
 ,173.44 
 ,828.59 
 ,257.46 
 ,263.66 
 ,573.34 
 ,277.87 
 ,450.05 
 ,688.46 
 ,376.90 
 ,035.69 
 ,360.43 
 ,478.65 
 ,650.56 
 ',834.22 
 ,577.92 
 ,726.25 
 ,768.40 
 ,171.08 
 ,064.22 
 ,114.64 
 ,601.70 
 ,250.56 
 ,740.02 
 ,.351.98 
 ,619.05 
 ,230.05 
 ,274.65 
 ,771.27 
 ,297.50 
 ,935.06 
 ,616.97 
 ,475.19 
 330.31 
 ,272.18 
 ,451.99 
 ,647.06 
 ,918.17 
 ,617.82 
 ,297.69 
 ,209.86 
 ,052.14 
 ,638.12 
 ,703.80 
 
 $13,508,016.47 
 
LE II 
 
 IN MINNESOTA FOR FISCAL YEAR 1911 
 
 Cities and Villages 
 
 5 — From 
 Taxes 
 
 6 — From 
 Liquor 
 Licenses 
 
 $10,401.69 
 9,409.77 
 20,279.51 
 36,662.79 
 6,790.07 
 12,205.15 
 76,790.18 
 33,702.04 
 58,102.92 
 8,997.34 
 9,599.10 
 18,973.69 
 11,966.66 
 41,000.92 
 4,121.34 
 1,136.30 
 16,407.82 
 39,203.81 
 66,838.43 
 15,850.18 
 24,898.11 
 34,902.86 
 27,689.43 
 42,520.39 
 81,006.31 
 7,074.41 
 4,499,866.84 
 6,208.22 
 8,072.84 
 4,390.69 
 209,477.47 
 19,896.91 
 3,998.44 
 28,931.34 
 7,671.48 
 ■ 16,910.47 
 14,079.71 
 27,971.85 
 3,874.71 
 13,340.60 
 33,841.76 
 26,386.44 
 4,117.06 
 15,031.03 
 23,233.03 
 10,178.65 
 10,258.79 
 26,148.87 
 55,303.66 
 9,536.54 
 13,561.75 
 27,305.33 
 15,191.24 
 87,102.44 
 31,643.18 
 6,249.14 
 12,234 ~" 
 26,021.32 
 111,007.61 
 10,823.65 
 2,085,669.47 
 9,100.31 
 20,188.65 
 24,232.63 
 68,043.00 
 15.442.94 
 6,014.12 
 1,863,869.50 
 15,815.33 
 3,731.01 
 8,630.08 
 86,620.66 
 25,066.49 
 10,728.38 
 15,700.93 
 23,472.26 
 17,105.96 
 17,430.62 
 6,698.26 
 23,873.76 
 68,748.33 
 20,138.04 
 15,274.43 
 129,106.89 
 16,456.20 
 13,008.16 
 
 7 — From other 
 
 Lir-enses, Fees 
 
 and Fines 
 
 .?4,940.00 
 7,070.00 
 16,500.00 
 41,062.46 
 8,669.45 
 19,456.78 
 32,965.35 
 23,729.90 
 16,165.00 
 22,520.00 
 15,044.00 
 11,785.54 
 7,025.00 
 46,362.50 
 880.00 
 2,200.00 
 5,822.00 
 16,440.00 
 46,522.65 
 6,870.00 
 11,097.48 
 15,848.00 
 13,344,00 
 14,492.00 
 30,250.00 
 5,182.00 
 420,370.79 
 7,579.85 
 3,396.00 
 2,450.00 
 49,978.88 
 10,320.00 
 4,422.00 
 1,600.00 
 6,030.00 
 21,209.76 
 9,410.32 
 10,505.00 
 20,014.63 
 9,156.00 
 20,079.00 
 17,610.00 
 2,000.00 
 7,460.00 
 16,562.1" 
 11,840.06 
 8,332.00 
 21,566.10 
 18,715.10 
 11,956.55 
 8,800.00 
 16,410.00 
 3,760.00 
 18,780.00 
 24,768.71 
 12,520.00 
 13,900.20 
 8,350.00 
 40,839.10 
 8,176.00 
 407,080.00 
 4,430.00 
 16,413.00 
 22,753.36 
 21,320.00 
 9,200.00 
 5,222.20 
 363,157.65 
 23,477.27 
 . 3,863.68 
 16,530.00 
 61,483.81 
 14,8.58,00 
 11,013.00 
 13,196.00 
 17,750.37 
 7,410.00 
 24, .520.00 
 5,085.97 
 2,000.00 
 28,940.00 
 10,205.84 
 14,392.60 
 62,277.20 
 23,008.58 
 13,694.61 
 
 JIO, 744,222. 82 S2,603,375.24 
 
 8 — From 
 
 Grants and 
 
 Gifts* 
 
 S135.00 
 800.83 
 1,115.88 
 10,051.24 
 84.14 
 782.30 
 3.074.55 
 714.11 
 2,194.67 
 269.48 
 952.50 
 1,296.11 
 204.66 
 3,139.80 
 55.00 
 124.00 
 398.50 
 1,516.85 
 1,181.20 
 369.00 
 663.33 
 1,382.25 
 1,592.44 
 1,466.21 
 2,090.821 
 377.00 
 95,156.79 
 393.00 
 1.58.00 
 123.00 
 2,279.15 
 493.16 
 50.00 
 871.00 
 434.00 
 2,160.36 
 1,594.97 
 1,542.66 
 325.10 
 298.50 
 1,497.72 
 290.50 
 24.76 
 1,282.67 
 1,151.70 
 325.89 
 202.00 
 353.80 
 1,793.95 
 497.66 
 430.61 
 567.75 
 268.00 
 2,224.70 
 975.24 
 668.69 
 404.42 
 718.32 
 4,078.62 
 304.00 
 65,667.30 
 196.00 
 560.75 
 578.00 
 1,662.25 
 1,698.63 
 691.25 
 68,421.22 
 1,095.68 
 186.07 
 178.59 
 2,063.72 
 1,414.75 
 562.45 
 603.50 
 726.84 
 409.00 
 524.75 
 308.25 
 749.48 
 2,577.60 
 880.58 
 941.50 
 3,109.91 
 1,576.65 
 1,102.08 
 
 —From Other 
 General 
 Revenues 
 
 ■ $318, 338.02 
 
 $4,926.96 
 
 6,696.18 
 
 7,261.96 
 
 10,553.35 
 
 2,703.94 
 
 6,944.58 
 
 13,577.02 
 
 15,725.16 
 
 12,120.02 
 
 3,134.73 
 
 3,966.63 
 
 5,741.13 
 
 367.92 
 
 9,065.74 
 
 128.42 
 
 7,185.46 
 
 11,158.98 
 
 16,409.56 
 
 242.16 
 
 10,908.47 
 
 14,821.89 
 
 18,354.29 
 
 11,969.02 
 
 23,435.12 
 
 348.63 
 
 288,685.87 
 
 2,678.06 
 
 4,901.89 
 
 177.49 
 
 5,815.77 
 
 4,975.41 
 
 6,732.79 
 246.19 
 1,700.32 
 8,628.35 
 1,785.57 
 9,941.20 
 272.55 
 6,916.25 
 9,633.26 
 
 4,300.78 
 
 7,224.41 
 
 4,361.54 
 
 7,954.01 
 
 10,536.96 
 
 8,037.34 
 
 219.19 
 
 7,915.44 
 
 7,269.72 
 
 3,783.10 
 
 8,881.67 
 
 16,516.53 
 
 9,325.31 
 
 6,224.21 
 
 3,840.90 
 
 21,927.37 
 
 3,602.66 
 
 170,316.98 
 
 2,487.68 
 
 5,892.66 
 
 4,108.08 
 
 14,546.90 
 
 4,518.58 
 
 249.07 
 
 132,433.14 
 
 10,352.24 
 
 370.86 
 
 2,644.80 
 
 21,103.18 
 
 10,912.86 
 
 4,578.83 
 
 6,934.41 
 
 7,328.98 
 
 7,426.74 
 
 12,269.46 
 
 4,195.34 
 
 13,600.09 
 
 14,977.06 
 
 6,222.85 
 
 4,119.19 
 
 41,989.33 
 
 7,068.38 
 
 6,463.96 
 
 $1,219,819.96 
 
 $842.89 
 
 2,664.69 
 
 606.96 
 
 6.40 
 
 80.49 
 
 215.82 
 
 7,286.22 
 
 494.71 
 
 3,125..54 
 1,233.84 
 
 693.12 
 
 10 — Total 
 General 
 Revenues 
 
 148.20 
 
 1,278.93 
 
 4,762.75 
 36.30 
 
 1,380.38 
 
 .81 
 
 266.97 
 
 129.58 
 56.05 
 
 14,565.56 
 40.25 
 
 2,907.20 
 158.50 
 376.46 
 
 373.00 
 
 284.94 
 302.02 
 
 10,425.63 
 
 2.16 
 
 1,676.84 
 86.10 
 
 .87 
 
 28.12 
 
 594.87 
 
 551.10 
 831.70 
 
 60.67 
 83.62 
 
 $58,702.86 
 
 $21,306.54 
 26,631.47 
 45,753.29 
 98,329.84 
 18,254.00 
 39,388.81 
 125,487.69 
 74,087.03 
 95,868.83 
 34,921.65 
 29,562.23 
 37,796.37 
 19,554.13 
 100,063.67 
 5,184.76 
 3,459.30 
 29,813.78 
 68,319.64 
 130,951.84 
 23,331.34 
 50,392.93 
 68,188.84 
 60,980.16 
 70,437.'62 
 137,475.37 
 12,982.04 
 5,304,228.49 
 16,859.13 
 16,528.73 
 7,141.18 
 268,830.20 
 36,685.48 
 8,470.44 
 38,180.04 
 13,380.67 
 41,970.90 
 33,713.35 
 46,567.82 
 34,191.84 
 23,067.65 
 62,334.73 
 64,028.99 
 6,141.81 
 28,074.38 
 49,541.68 
 26,706.95 
 27,013.77 
 58,605.73 
 83,850.05 
 22,209.93 
 30,837.38 
 51,608.85 
 22,992.34 
 131,564.37 
 73,943.91 
 28,763.14 
 36,670.39 
 39,089.04 
 178,229.06 
 22,906.31 
 2,729,106.75 
 16,212.99 
 43,054.96 
 61,672.06 
 106,757.09 
 31,162.17 
 12,176.64 
 2,438,307.04 
 50,740.52 
 8,153.78 
 27,983.47 
 172,848.21 
 62,337.20 
 26,882.66 
 36,434.84 
 49,279.31 
 32,379.82 
 55,339.70 
 15,187.81 
 40,774.42 
 116,074.69 
 37,447.31 
 34,788 29 
 226,566.95 
 48,099.71 
 34,258.81 
 
 $14,844,458.90 
 
 •including payments from state for armories and fire companies. 
 
TABLE II 
 
 RECEIPTS OF SUBDIVISIONS OF COUNTIES 
 
 
 
 Cities and Villages 
 
 
 COUNTIES 
 
 11 — From 
 
 Special 
 
 Assessment.^ 
 
 12— From De- 
 partmental, 
 School & Li- 
 brary Earn'gs 
 
 13— From 
 
 Public Service 
 
 Enterprises 
 
 14 — From 
 Interest 
 
 16— Total 
 
 Commercial 
 
 Revenues 
 
 
 $1,4,59.89 
 
 1,408.11 
 
 4,091.90 
 
 4,298.74 
 
 946.72 
 
 226.44 
 
 39,601.98 
 
 6,098.74 
 
 10,284.66 
 
 $206.40 
 
 621.72 
 
 972.05 
 
 1,064.83 
 
 2,002.16 
 
 819.86 
 
 7,917.28 
 
 1,321.61 
 
 2,063.26 
 
 1,424.10 
 
 286.59 
 
 3,467.62 
 
 1,478.90 
 
 2,090 98 
 
 133.10 
 
 82.25 
 
 1,665.44 
 
 5,547.86 
 
 3,646.69 
 
 1,792.88 
 
 689.17 
 
 4,085.49 
 
 3,893.25 
 
 8,255.30 
 
 6,788.92 
 
 2,187.38 
 
 131,947.49 
 
 622.92 
 
 181.38 
 
 345.73 
 
 2,482.06 
 
 2,066.31 
 
 145.00 
 
 631.83 
 
 1,203.66 
 
 353.88 
 
 971.77 
 
 278.71 
 
 1,206.61 
 
 3,099.87 
 
 2,829.69 
 
 705.11 
 
 $8,351.23 
 18,663.29 
 27,788.62 
 12,555.87 
 
 2,334.49 
 16,247.30 
 16,761.78 
 66,211.41 
 
 5,776.38 
 10,492.23 
 
 6,188.76 
 
 6,243.68 
 
 825.86 
 
 80,305.91 
 
 
 $10,017.52 
 
 
 $1.62 
 
 212.69 
 
 1,072.50 
 
 73.12 
 240.41 
 
 20,584.74 
 
 Becker 
 
 33,066.26 
 
 
 18,991.94 
 
 Benton 
 
 6,366.49 
 
 Big Stone 
 
 17,634.01 
 
 Blue Earth 
 
 64,181.04 
 
 
 421.41 
 577.96 
 
 73,053.17 
 
 
 18,702.25 
 
 
 11,916.33 
 
 
 
 
 6,476.35 
 
 
 3,760.15 
 
 816.29 
 
 23,236.82 
 
 
 12,471.36 
 
 
 
 3,121.06 
 
 
 3,783.42 
 
 109,417.13 
 
 
 133.10 
 
 Cook 
 
 
 
 
 82.25 
 
 
 1,273.89 
 17,725.60 
 24,800.49 
 
 10,914.03 
 78,755.44 
 16,011.87 
 10,086.26 
 22,747.01 
 36,824.66 
 17,092.31 
 
 8,510.52 
 33,886.99 
 
 4,034.97 
 478,168.57 
 
 7,661.28 
 
 666.60 
 
 796.33 
 
 22,267.98 
 
 13,647.62 
 
 723.21 
 
 29,636.06 
 
 1,207.16 
 
 4,083.19 
 26,333.44 
 46,907.97 
 16,787.46 
 
 2,182.66 
 32,241.47 
 
 7,333.76 
 
 
 13,853.36 
 
 
 
 102,028.80 
 
 Dakota 
 
 977.12 
 18.90 
 
 471.16 
 44.00 
 23.16 
 
 43,436.17 
 
 
 11,898.04 
 
 Douglas 
 
 295.60 
 
 2,390.77 
 
 1,249.12 
 
 21,481.72 
 
 13,181.62 
 
 190.13 
 
 1,155,007.68 
 
 93.38 
 
 181.13 
 
 24,102.94 
 
 
 43,344.92 
 
 
 22,257.84 
 
 
 38,247.54 
 
 
 344.44 
 
 54,201.97 
 
 
 6,412.48 
 
 
 192,337.94 
 4.62 
 
 1,957,461.68 
 
 
 8,282.20 
 
 
 1,028.01 
 
 
 
 1,142.06 
 
 
 754.83 
 2,846.47 
 
 
 25,604.87 
 
 
 97.42 
 
 18,657.82 
 
 
 868.21 
 
 Kandiyolii 
 
 2,800.04 
 2,514.88 
 5,611.28 
 
 832.23 
 
 33,900.16 
 
 Kittson . 
 
 4,925.69 
 
 Koochichinp' 
 
 14.26 
 
 10,048.35 
 
 
 26,319.47 
 
 Lake . . . 
 
 11,775.92 
 128.76 
 
 57,962.60 
 
 
 
 17,122.83 
 
 Lincoln 
 
 
 5,282.,63 
 
 
 963.32 
 512.76 
 
 168.23 
 
 36,202.71 
 
 
 8,661.62 
 
 
 
 
 
 
 663.24 
 
 836.87 
 
 874.32 
 
 478.99 
 
 9.136.82 
 
 1,2,54.76 
 
 1,579.51 
 
 401.23 
 
 93.06 
 
 1,700.43 
 
 4,282.66 
 
 2.267.74 
 
 674.69 
 
 649.12 
 
 757.39 
 
 2,702.65 
 
 810.20 
 
 134,460.70 
 
 137.70 
 
 3,004.13 
 
 2,124.87 
 
 1,728.20 
 
 1,694.83 
 
 136.00 
 
 ,•30,949.54 
 
 519.55 
 
 424.98 
 
 980.25 
 
 4,393.48 
 
 8,063.44 
 
 770.93 
 
 1,802.51 
 
 360.22 
 
 1,576.08 
 
 2,791.42 
 
 3,647.75 
 
 388.35 
 
 3,430.82 
 
 1,610.68 
 
 625.36 
 
 11,795.12 
 
 1,781.88 
 
 1,466.24 
 
 21,369.62 
 39,603.90 
 28,290.62 
 13,805.99 
 47.50 
 56,336.94 
 
 4,048.75 
 13,115.00 
 26,580.30 
 11,256.42 
 64,028.14 
 51,572.23 
 24,541. ,39 
 10.00 
 10,057.51 
 36,737.80 
 
 4,960.19 
 466,711.65 
 
 111.78 
 195.80 
 26.00 
 
 22,144.64 
 
 
 63.65 
 
 40,700.22 
 
 Meeker 
 
 29,189.94 
 
 
 
 14,284.98 
 
 Morrison 
 
 1,176.64 
 1,683.02 
 
 
 10,360.36 
 
 
 
 
 636.60 
 17.38 
 
 59,910.32 
 
 
 5,645.64 
 
 Nicollet 
 
 778.36 
 182.67 
 
 14,294.59 
 
 Noblea . 
 
 483.55 
 
 76.00 
 
 368.11 
 
 1,033.07 
 
 27,339 68 
 
 
 13,031.86 
 
 Olmsted 
 
 48,997.58 
 4,632.89 
 
 117,676.48 
 
 Otter Tail-. 
 
 69,505.93 
 
 
 25,216.08 
 
 Pine 
 
 
 64.15 
 
 723 27 
 
 
 
 10,814.90 
 
 Polk 
 
 17,151.56 
 
 1,612.84 
 
 444,940.68 
 
 53.23 
 
 628.88 
 
 1,700.73 
 
 58,292.74 
 
 Pope 
 
 7 283 23 
 
 Ramsey 
 
 Red Lake 
 
 20,889.68 
 
 1,066,992.71 
 190 93 
 
 Redwood 
 
 4,632.57 
 
 17,033.64 
 
 26,913.92 
 
 12,677.54 
 
 70.23 
 
 711,531.09 
 
 10,742.84 
 
 695.72 
 
 13,376.21 
 
 41,786.23 
 
 17,364.31 
 
 6,712.04 
 28,483.40 
 33,583.69 
 
 1,306.34 
 26,860.74 
 13,314.08 
 15,676.64 
 34,683.33 
 14,891.78 
 28,807.76 
 29,662.67 
 16,397.60 
 12,998.21 
 
 
 8,266.68 
 
 
 633.76 
 328.68 
 
 19,692.16 
 43,954.18 
 14,508 63 
 
 
 14,983.48 
 
 136.26 
 
 1,357.35 
 
 333,392.49 
 
 6,614.14 
 
 469.53 
 
 Rock 
 
 
 
 1,562.58 
 
 1,086,902.47 
 
 17,876,53 
 
 1,614.91 
 14,366.46 
 63,313.02 
 27,452.33 
 10 124 05 
 
 St. Louis 
 
 10,029.35 
 
 Scott 
 
 Sherburne 
 
 Sibley 
 
 24.68 
 
 
 15,738.96 
 2,001.66 
 2,641.08 
 1,727.28 
 200.35 
 2,982.14 
 1,009.94 
 
 1,395.35 
 22.92 
 
 Steele 
 
 
 
 32,013.19 
 34,235.07 
 5,863.66 
 30,785.59 
 16,961.83 
 29,709.32 
 42,404.34 
 16,600 89 
 
 Todd 
 
 100.81 
 
 Wabasha 
 
 133.49 
 
 
 
 13,622.57 
 
 2,603.35 
 
 198.43 
 
 274.89 
 
 19,880.63 
 
 21.86 
 1,686.84 
 
 Washington 
 
 Wilkin 
 
 787.07 
 181.03 
 
 30,395.08 
 61,419.45 
 18,179.48 
 19,958.76 
 
 Wright 
 
 
 5,421.86 
 
 72.45 
 
 
 Total 
 
 $2,308,967.52 
 
 $460,883.81 
 
 .$3,195,307.74 
 
 $242,635.63 
 
 $6,207,794.70 
 
• — ^Continued 
 
 IN MINNESOTA FOR FISCAL YEAR 1911- 
 
 -Continued 
 
 Cities and Villages 
 
 16 — Total 
 Revenues 
 
 17 — From 
 Offsets to 
 Outlays 
 
 $31,324.06 
 
 47,216.21 
 
 78,818.55 
 117,321.78 
 
 23,610.49 
 
 56,922.82 
 189,668,63 
 147,140.20 
 114,571.08 
 
 46,837.88 
 
 36,037.58 
 
 50,267.72 
 
 22,675.18 
 
 209,470.80 
 
 5,317.86 
 
 3,541.55 
 
 43,667.14 
 170,348.44 
 174,388.01 
 
 35,229,38 
 
 74,495.87 
 111,533.76 
 
 83,238.00 
 108,685.16 
 191,677.34 
 
 19,394.52 
 7,261,690.17 
 
 25,141.33 
 
 17,556.74 
 
 8,283.24 
 
 294,335.07 
 
 54,343.30 
 9,338.65 
 
 72,080.20 
 18,306.36 
 52,019.25 
 60,032.82 
 
 104,530.42 
 51,314.67 
 28,350.18 
 98,537.44 
 62,580.61 
 6,141.81 
 .50,219.02 
 90,241.90 
 55,896.89 
 41,298.76 
 68,966.09 
 
 143,760.37 
 27,856.57 
 45,131.97 
 78,948.43 
 36,024.19 
 
 249,230.86 
 
 133,449.84 
 63,979.22 
 36,393.66 
 49,903.94 
 
 236,521.80 
 30,189.54 
 3,795,099.46 
 16,403.92 
 51,320.54 
 71,364.22 
 
 149,711.27 
 46,670.80 
 13,739.22 
 3,524,209.51 
 68,617.06 
 9,668.69 
 42,338.93 
 
 236,161.23 
 79,789.53 
 37,006.71 
 68,448.03 
 83,614.38 
 38,243.38 
 86,125.29 
 32,149.64 
 70,483.74 
 
 168,479.03 
 64,048.20 
 65,183..37 
 
 287,986.40 
 66,279.19 
 64,217.57 
 
 $21,052,253.60 
 
 $4,357.45 
 
 339.75 
 
 18 — From 
 
 Loans During 
 
 Year 
 
 105.00 
 
 200.00 
 
 3,760.90 
 
 12,484.11 
 121.00 
 
 454.28 
 
 60.43 
 
 6,890.19 
 1,000.00 
 
 85.00 
 
 18,208.27 
 
 625.62 
 
 724.60 
 
 122.00 
 
 4,403.40 
 
 2,600.79 
 
 182.00 
 
 323.25 
 
 330.41 
 75.60 
 
 265.61 
 
 $66,762.25 
 
 $15,000.00 
 38,002.65 
 
 1,043.18 
 67,893.62 
 
 5,904.88 
 
 4,906.74 
 210,354.37 
 
 5,133.76 
 20,424.71 
 
 4,326.92 
 
 9,785.54 
 21,914.r- 
 
 7,912.68 
 
 909.18 
 
 25,142.50 
 
 19— From 
 
 Transfers, 
 
 Refunds, etc, ' 
 
 11,850.34 
 
 3,952.12 
 
 29,722.04 
 
 25,636.61 
 
 34,336.43 
 
 19,730.28 
 
 54,476.73 
 
 235,619.14 
 
 62,432.66 
 
 425.00 
 
 3,801,777.91 
 
 16,991.36 
 
 6,251.50 
 
 231,151.22 
 14,044.41 
 11,737.97 
 56,960.03 
 
 4,000.00 
 22,609.70 
 
 2,709.73 
 37,484.44 
 12,821.98 
 
 2,601.57 
 25,154.84 
 
 6,246.91 
 
 17,914.36 
 
 24,946.87 
 
 16,340.09 
 
 11,753.28 
 
 3,297.95 
 
 39,461.90 
 
 669.60 
 
 34,884.56 
 
 19,344.63 
 
 9,480.30 
 
 138,522.51 
 
 10,053.95 
 
 46,000.00 
 
 8,304.97 
 
 26,999.61 
 
 34,308.06 
 
 10,655.40 
 
 2,386,651.64 
 
 1,021.16 
 
 10,567.01 
 
 13,166.98 
 
 151,602.87 
 
 31,503.89 
 
 13,844.86 
 
 674,867.64 
 
 12,798.68 
 
 2,660.09 
 
 20,808.45 
 
 143,763.90 
 
 29,878.76 
 
 16,985.13 
 
 12,549.24 
 
 3,051.95 
 
 34,976.41 
 
 11,093.87 
 
 1,199.25 
 
 2,725.67 
 
 108,490.30 
 
 753.29 
 
 20,699.39 
 
 6,054.50 
 
 10,814.12 
 
 6,625.88 
 
 20 — Total 
 Receipts 
 
 $1,020.50 
 2,121.63 
 
 72. 
 
 2,307.54 
 
 997.84 
 
 5,101.83 
 
 864.37 
 
 1,801.64 
 
 1,340.00 
 
 480.00 
 
 162.15 
 
 2,366.04 
 
 2,195.00 
 
 19,779.01 
 
 120.00 
 
 392.36 
 
 363.94 
 
 2,064.90 
 
 5,225.20 
 
 130.00 
 
 1,303.84 
 
 848.74 
 
 5,971.34 
 
 1,960.70 
 
 5,719.09 
 
 518.00 
 
 138,736.03 
 
 720.23 
 
 723.90 
 
 50.00 
 
 6,323.66 
 
 80.00 
 
 80.00 
 
 4,796.69 
 
 270.00 
 
 4,441.47 
 
 1,467,'- 
 
 19,455.81 
 
 2,229.48 
 
 544.00 
 
 1,486.00 
 
 890.00 
 
 40.00 
 1,205.92 
 1,473.55 
 
 845.17 
 4,084.56 
 18,312.31 
 
 693.46 
 
 419.93 
 
 1,375.00 
 
 1,535.00 
 
 11,840.01 
 
 1,938.27 
 
 480.00 
 
 1,266.00 
 
 9,672.02 
 
 16,295.90 
 
 886.46 
 
 212,468.29 
 
 70.00 
 
 872.00 
 1,132.96 
 1,939.98 
 
 800.00 
 
 324.25 
 226,987.42 
 
 563.23 
 
 439.42 
 1,502.50 
 4,.305.44 
 2,985.11 
 1,289.00 
 2,531.84 
 4,449.22 
 
 158.08 
 4,137.36 
 
 636.45 
 
 560.00 
 9,3.50.22 
 1,532.00 
 2,188.00 
 1,042.62 
 2,436.66 
 
 $9,347,262,291 $804,459.00 
 
 21— Total 
 
 Receipts 
 
 All 
 
 Subdivisions 
 
 $47,344.56 
 87,340.39 
 79,934.72 
 191,880.29 
 30,513.21 
 66,931.39 
 400,887.37 
 154,415.25 
 136,3.S5.79 
 51,644.80 
 45,975.27 
 74,591.24 
 32,782.86 
 230,158.99 
 30,580,36 
 3,933.91 
 55,871.42 
 176,365.46 
 209,440.25 
 60,994.99 
 110,136.14 
 132,112.78 
 143,886.07 
 346,265.00 
 263,589.99 
 20,337.52 
 11,214.688.22 
 , 41,973.92 
 23,532.14 
 8,333.24 
 532,264.12 
 68,467.71 
 21,156.62 
 133,836.92 
 221676.36 
 79,070.42 
 64,210.24 
 161,470.67 
 66,426.56 
 31,495.76 
 131,068.47 
 64,470.61 
 11,388.72 
 68,173.38 
 116,394 ■" 
 73,710.53 
 53,897.20 
 76.348.60 
 201,534.58 
 29,218.62 
 80,521.46 
 99,668.06 
 47,039,49 
 417,801.64 
 146,442.06 
 100,4.59.22 
 45,954.63 
 87,201.19 
 287,860.36 
 41,853.40 
 6,398,622.79 
 17,495.08 
 62,759.65 
 JB5,664.16 
 303,2.54.12 
 77,974.69 
 27,908.32 
 4,428.665.36 
 81,978 
 12,768.20 
 64,649.88 
 384,230.57 
 112,653 39 
 66,280.84 
 83,711.11 
 91,015.55 
 73,377.87 
 101,679.77 
 33,885.34 
 73,639.82 
 267,604.93 
 64,161.71 
 87,314.76 
 295,228.90 
 78,135.93 
 63,446.72 
 
 $31,260,737.14 
 
 $176,515.67 
 169,468.59 
 218,178.66 
 381,366.02 
 99,033.50 
 149,065.04 
 603,323.21 
 279,802.55 
 278,256.94 
 151,527.85 
 167,153.97 
 173,513.78 
 107,688.79 
 391,518.79 
 84,424.73 
 42,960.48 
 168,814.42 
 325,659.33 
 380,761.94 
 175,926.20 
 225,966.59 
 324,319.97 
 367,600.63 
 500,559.54 
 475,756.74 
 91,817.88 
 13,168,128.92 
 143,381.42 
 136,633.57 
 75,220.78 
 938,836.43 
 219,501.31 
 91,031.46 
 261,422.31 
 123,683.04 
 198,515.89 ' 
 201,429.81 
 281,012.04 
 205,158.65 
 115,066.64 
 266,562.04 
 88,546.96 
 134.091.36 
 220,424.13 
 296,867.16 
 185,666.06 
 ) 54,747.75 
 233,311.13 
 364,063.80 
 142,431.8*) 
 170,911. 14 
 242,117.98 
 156,442.71 
 693.046.28 
 415,611.68 
 148,219.50 
 242,541.39 
 187,234.63 
 677,486.24 
 136,922.48 
 7,416,843.29 
 93,412.13 
 241,013.34 
 278,306.18 
 466,684.03 
 197,021.59 
 126,181.06 
 6,830,097.81 
 165,630.96 
 74,566.65 
 175,630.65 
 648,823.49 
 227,218.49 
 141,101.70 
 197,587.18 
 248,036.83 
 157,191.32 
 240,370.75 
 98,606.08 
 166,591.75 
 427,601.00 
 1,58,857.16 
 184,177.95 
 489,656.22 
 268,760.80 
 192,844.06 
 
 $47,618,731.77 
 
 •Includes transfers, refunds, agency, trust and investment operations. 
 
TAB 
 
 RECKIPTS OF COUNTIES IN MINNESOTA, 
 
 COUNTIES 
 
 General Revenues 
 
 1 — From Taxes, 
 except Special 
 Assessments 
 
 2 — From 
 
 Licenses, Fees 
 
 and Fines 
 
 3— Total 
 General 
 Revenues 
 
 Aitkin 
 
 Anoka. 
 
 Becker 
 
 Beltrami 
 
 Benton 
 
 Big Stone 
 
 Blue Earth 
 
 Brown 
 
 Carlton 
 
 Carver 
 
 Cass 
 
 Chippewa 
 
 Chisago 
 
 Clay 
 
 Clearwater 
 
 Cook 
 
 Cottonwood 
 
 Crow Wing 
 
 Dakota 
 
 Dodge 
 
 Douglas 
 
 Faribault 
 
 Fillmore 
 
 Freeborn 
 
 Goodhue 
 
 Grant > . . . . 
 
 Hennepin 
 
 Houston 
 
 Hubbard 
 
 Isanti 
 
 Itasca 
 
 Jackson 
 
 Kanabec 
 
 Kandiyohi 
 
 Kittson 
 
 Koochiching 
 
 Lac qui Parle .... 
 
 Lake 
 
 Le Sueur 
 
 Lincoln 
 
 Lyon 
 
 Mahnomen 
 
 McLeod 
 
 Marshall 
 
 Martin: 
 
 Meeker 
 
 Mille Lacs 
 
 Morrison 
 
 Mower 
 
 Murray 
 
 Nicollet 
 
 Nobles 
 
 Norman 
 
 Olmsted 
 
 Otter Tail 
 
 Pennington 
 
 Pine 
 
 Pipestone 
 
 Polk 
 
 Pope 
 
 Ramsey 
 
 Red Lake 
 
 Redwood 
 
 Renville 
 
 Rice. 
 
 Rock 
 
 Roseau 
 
 St. Louis 
 
 Scott 
 
 Sherburne 
 
 Sibley 
 
 Stearns 
 
 Steele 
 
 Stevens 
 
 Swift 
 
 Todd 
 
 Traverse 
 
 Wabasha 
 
 Wadena '. . . 
 
 Waseca 
 
 Washington 
 
 Watonwan 
 
 Wilkin 
 
 Winona 
 
 Wright 
 
 YeUow Medicine. 
 
 Total 
 
 $189,000.08 
 117,451.61 
 211,696.94 
 315,514.22 
 
 94,275.40 
 114,024.94 
 352,8,53.11 
 201,586.54 
 230,967.58 
 132,780.27 
 181,260.96 
 177,766.74 
 101,748.58 
 297,435.56 
 
 78,461.18 
 
 74,249.46 
 155,972.60 
 208,458.79 
 280,612.98 
 137,319.17 
 139,070.43 
 254,064.39 
 264,288.79 
 268,370.30 
 339,868.12 
 110, 875. .52 
 6,417,488.90 
 127,295.87 
 140,183.63 
 
 86,882.18 
 825,404.23 
 221,062.61 
 
 78,492.04 
 205,626.88 
 158,127.38 
 187,095.89 
 167,022.23 
 192,044.88 
 152,688.22 
 123,647.30 
 219,776.35 
 
 46,225.08 
 168,686.97 
 247,252.97 
 250,118.88 
 148,066.62 
 114,646.13 
 212,336.48 
 246,381.96 
 142,814.21 
 130,924.48 
 202,961.10 
 166,108.66 
 290,628.21 
 351,822.93 
 
 58,313.22 
 220,581.57 
 150,605.97 
 514,824.88 
 115,768.15 
 3,730,189.60 
 168,792.54 
 253,422.99 
 260,776.31 
 295,994.49 
 167,072.07 
 108,215.33 
 6,876,193.24 
 116,934.15 
 
 79,444.59 
 134,792.62 
 406,034.26 
 167,114.16 
 126,911,38 
 136,864.96 
 194,406.24 
 118,816.14 
 190,028.69 
 
 83,638.85 
 144,5.50.40 
 270,730.83 
 135,5.58.43 
 138,074.86 
 387,546.97 
 204,467.99 
 173,281.10 
 
 S2, 049.07 
 2,430.21 
 2,772.94 
 6,007.24 
 5,184.22 
 2,070.30 
 1,690.60 
 2,725.62 
 1,664.80 
 4,125.45 
 3,532.86 
 2,197.60 
 1,641.68 
 6,311.92 
 1,0.58.62 
 1,010.67 
 1,376.63 
 6,678.35 
 2,570.21 
 1,010.50 
 1,649.30 
 2,760.66 
 3,729.61 
 2,426.99 
 6,164.04 
 1,188.91 
 86,640.92 
 1,488.98 
 1,192.50 
 
 939.56 
 
 10, .580.10 
 
 3,119.62 
 
 793.80 
 
 9 82.. 60 
 
 605.60 
 6,267.72 
 
 492.00 
 6,526.15 
 2,276.62 
 1,645.35 
 2,184.43 
 
 459.91 
 2,267.00 
 1 ,006.00 
 2,044.75 
 1,648.50 
 3,214.32 
 7,318.26 
 2,459.82 
 1,984.00 
 2,856.97 
 2,322.16 
 1,207.67 
 3,580.00 
 11,328.83 
 1,397.00 
 4,407.00 
 
 856.62 
 12,829.74 
 
 661.00 
 46,884.27 
 
 723.60 
 2,834.51 
 3,170.20 
 1,844.31 
 1,491.60 
 1,740.19 
 69,046.61 
 1,224.60 
 1,201.91 
 2,324.69 
 11,655.26 
 1,655.25 
 1,957.55 
 2,682.66 
 1,996.35 
 1,093.56 
 5,8.50.29 
 1,032.15 
 2,278.00 
 2,340.60 
 2,222.02 
 3,204.00 
 2,196.00 
 5,491.90 
 2,527.45 
 
 $191,658.15 
 119,881.82 
 214,469.88 
 320,521.46 
 
 99,459.62 
 116,096.24 
 354,243.71 
 204,312.06 
 232,622.38 
 136,906.72 
 184,793.82 
 179,964.34 
 103,290.26 
 303,747.48 
 
 79,519.80 
 
 76,260.13 
 157,348.23 
 214,037.14 
 283,183.19 
 138,329.67 
 140,728.73 
 2.56,824.94 
 268,018,40 
 270,797.29 
 346,032.16 
 112,064.43 
 6,604,129.82 
 128,784.85 
 141,376.13 
 
 86,821.74 
 835,984.33 
 224,182.23 
 
 79,285.84 
 206,609.38 
 158,732.98 
 193,363.61 
 167,514.23 
 198,571.03 
 154,964.74 
 125,292.66 
 221,969.78 
 
 46,684.99 
 170,942.97 
 248,257.97 
 252,163.63 
 149,715.12 
 117,860.45 
 219,654.74 
 248,841.78 
 144,798.21 
 133,781.45 
 205,283.25 
 157,316.23 
 294,208.21 
 363,151.76 
 
 69,710.22 
 224,988.57 
 151,462.59 
 527,664.62 
 116,409.15 
 3,776,073.87 
 169,516.14 
 256,257.50 
 253,946.51 
 297,838.80 
 168,563.67 
 109,955.52 
 5,945,239.85 
 117,158.65 
 
 80,646.60 
 137,117.11 
 417,689.51 
 168,769.40 
 128,868.93 
 138,547.61 
 196,462.59 
 119,908.70 
 195,878.98 
 
 84,671.00 
 146,828.40 
 273,071.43 
 137,780.45 
 141,278.86 
 389,742.97 
 209,959.89 
 175,808.65 
 
 $32,168,499.29 
 
 $443,551.40, 
 
 $32,602,050.69 
 
LE III 
 
 FISCAL YEAR ENDING DECEMBER 31, 1911 
 
 Commercial Revenues 
 
 
 
 5 — From De- 
 
 
 
 8— Total 
 
 4 — From-Special 
 
 partmental Earn- 
 
 6 — From 
 
 7— Total 
 
 Revenues from 
 
 Assessments 
 
 ngs. Rentals and 
 
 Interest on 
 
 Commercial 
 
 Local Sources 
 
 
 Sales 
 
 Deposits 
 
 Revenues 
 
 
 $2,011.34 
 
 $13.20 
 
 $1,194.31 
 
 $3,218.85 
 
 $194,877.00 
 
 10,678.18 
 
 2,036.63 
 
 429.59 
 
 13,144.38 
 
 133,026.20 
 
 2,038.43 
 
 66,15 
 
 1,636.37 
 
 3,639.95 
 
 218,109.83 
 
 273.45 
 
 1,005.97 
 
 3,291.29 
 
 4,630.71 
 
 325,152.17 
 
 117.74 
 
 61.50 
 
 369.22 
 
 548.46 
 
 100,008.08 
 
 634.11 
 
 
 682.49 
 150.00 
 
 1,316.60 
 5,786.43 
 
 117 411 84 
 
 3,862.93 
 
 i,'7'7'.3.56' 
 
 360,030.14 
 
 40,629.59 
 
 130.46 
 
 503.68 
 
 41,263.72 
 
 245,575.78 
 
 2,032.33 
 
 136.44 
 
 1,111.51 
 
 3,280.28 
 
 235,902.66 
 
 1,231.39 
 
 
 
 1,231.39 
 1,960.22 
 6,230.97 
 
 138,137.11 
 
 
 78 42 
 
 'i's's'i'.so' 
 
 2,034.62 
 
 186,754.04 
 186,195.31 
 
 3,747.35' 
 
 449'00 
 
 2,462.99 
 
 166.00 
 
 569.97 
 
 3,188.96 
 
 106,479.22 
 
 4,558.80 
 
 897.56 
 
 1,922.15 
 
 7,378.51 
 
 311,125.99 
 
 
 83.00 
 
 468.51 
 
 551.51 
 
 80,071.31 
 
 76,234.35 
 
 163,452.22 
 
 • h 
 
 24 00 
 
 950 22 
 
 974 22 
 
 S,091.8i' 
 
 14.90 
 
 997.28 
 
 6,103.99 
 
 19,032.73 
 
 698.19 
 
 1,084.04 
 
 20.804.96 
 
 234,852.10 
 
 742.55 
 
 53.66 
 960.46 
 
 
 796.10 
 11,472.62 
 
 283,979.29 
 
 9,769.57 
 
 '7'4'2'.59' 
 
 149,802.29 
 
 13,789.23 
 
 
 596.99 
 
 14,386.22 
 
 166,113.96 
 
 20,315.14 
 
 
 376.00 
 
 20,690.14 
 
 277,515.08 
 
 1,354.53 
 
 2,'7'3'4'.64' 
 
 496.51 
 
 4,585.68 
 
 272,604.08 
 
 8,387.66 
 
 20.00 
 
 2,065.60 
 
 10,473.26 
 
 281,270.55 
 
 12,136.77 
 
 487.88 
 
 252.92 
 
 12,877.57 
 
 358,909.73 
 
 1,046.26 
 
 8.00 
 
 941.12 
 
 1,994.38 
 
 114,058.81 
 
 1,144,270.66 
 
 17,051.32 
 
 84,316.34 
 
 1,246,638.31 
 
 7,749,768.13 
 
 
 66.06 
 
 222.39 
 
 287.44 
 
 129,072.29 
 
 418.14' 
 
 84.69 
 
 300.00 
 
 802.73 
 
 142,178.86 
 
 14,654.48 
 
 11.75 
 
 380.53 
 
 14,946.76 
 
 101,768.50 
 
 548.73 
 
 146.50 
 
 3,628.33 
 
 4,323.56 
 
 840,307.89 
 
 1,863.27 
 
 206.50 
 
 1,001.49 
 
 3,061.26 
 
 227,243.49 
 
 4,313.24 
 
 25.00 
 
 409.77 
 
 4,748.01 
 
 84,033.85 
 
 6,661 75 
 
 
 2,674.61 
 
 9,236.26 
 
 215,846.64 
 
 1,412.74 
 
 .' '278.66' 
 
 2,312.17 
 
 4,002.91 
 
 162,736.89 
 
 
 LS.19 
 1,924.41 
 
 964.85 
 1,727.42 
 
 983.04 
 32,507.79 
 
 194,346.65 
 
 28,'8'6'5'.96' 
 
 200,022.02 
 
 
 63.97 
 
 888.96 
 293.78 
 
 952.93 
 3,943.47 
 
 199,523.96 
 
 3,'64'9'.69 
 
 158,908.21 
 
 1,054.27 
 
 
 932.70 
 1,257.09 
 
 1,986.97 
 6,875.17 
 
 127,279.62 
 
 5,026.62 
 
 'sgi'.ie' 
 
 228,834.95 
 
 
 435.60 
 90.76 
 
 249.93 
 356.85 
 
 685.43 
 10,914.67 
 
 47,370.42 
 
 i6,'4'6'8'.67' 
 
 181,867.64 
 
 28,835.58 
 
 40.00 
 
 4,687.70 
 
 33,663.28 
 
 281,821.25 
 
 13,495.05 
 
 225.00 
 
 1,166.82 
 
 14,886.87 
 
 267,050.50 
 
 9,066.11 
 
 3,476.72 
 
 418.82 
 
 12,961.65 
 
 162,676.77 
 
 2,369.61 
 
 . 1,270.67 
 
 570.08 
 
 4,210.16 
 
 122,070.61 
 
 3 308 32 
 
 
 858.40 
 377.90 
 
 4,166.72 
 9,033.20 
 
 223,821.46 
 
 7,838.30 
 
 '8'l'7'.66' 
 
 257,874.98 
 
 4,239.19 
 
 121.00 
 
 860.74 
 
 6,220.93 
 
 150,019.14 
 
 6,529.29 
 
 1,748.53 
 
 120.20 
 
 8,398.02 
 
 142,179.47 
 
 13,233.49 
 
 600.00 
 
 1,172.18 
 
 14,905.67 
 
 220,188.92 
 
 22,222.38 
 
 413.83 
 
 1,657.23 
 
 24,293.44 
 
 181,609.67 
 
 6,188.68 
 
 650.33 
 
 
 6,739.01 
 
 300,947.22 
 
 15,494.88 
 
 2,625.08 
 
 3,'4'8'9'.45' 
 
 21,509.41 
 
 384,661.17 
 
 6,316.37 
 179.40 
 
 
 280.26 
 1,171.72 
 
 6,596.63 
 2,033.22 
 
 66,306.85 
 
 '6'8'2'.i6' 
 
 227,021.79 
 
 
 398.98 
 
 501.52 
 6,977.64 
 1,652.59 
 
 900.60 
 72,840.00 
 12,827.27 
 
 152,363.09 
 
 65,-'8'6'2'.36' 
 
 11,121.63 
 
 600,494.62 
 
 '53.65' 
 
 129,236.42 
 
 164,551.56 
 
 36,216.26 
 
 8,568.16 
 
 199,336.97 
 
 3,975,409.84 
 
 29,647.62 
 
 78.33 
 
 1,092.36 
 
 30,818.31 
 
 200,334.45 
 
 9,199.10 
 
 502.75 
 
 573.86 
 
 10,276.70 
 
 266,533.20 
 
 48,501.08 
 
 74.70 
 
 494.74 
 
 49,070.52 
 
 303,017.03 
 
 1,940.91 
 
 6.00 
 
 782.37 
 
 2,728.28 
 
 300,567.08 
 
 
 450.00 
 98.85 
 
 664.31 
 2,891.96 
 
 1,114.31 
 24,335.06 
 
 169,677.98 
 
 21,344.25 
 
 134, 290. ,58 
 
 5 865 00 
 
 78.07 
 
 19,426.05 
 
 25,368.12 
 
 5,970,607.97 
 
 1,880.25 
 8,15S;99 
 13,833.93 
 19,778.12 
 5,012.10 
 6,642.72 
 
 
 116.50 
 492.71 
 
 1,996.75 
 
 8,651.70 
 
 ■ 13,833.93 
 
 21,385.95 
 
 119,155.40 
 
 
 89,298.20 
 
 
 150,951.04 
 
 l'4'.63 
 
 i.'so's.so' 
 
 439,075.46 
 
 702.96 
 
 395.18 
 
 6,110.23 
 
 174,879.63 
 
 11,866.64 
 
 400.32 
 
 18,899.58 
 
 147,768.51 
 
 8,666.82 
 26,533.43 
 
 4,985.83 
 
 846.29 
 
 10,399.60 
 
 30.60 
 
 956.03 
 
 9,653.35 
 
 148,200.96 
 
 12.76 
 
 1,846.99 
 
 28,392.17 
 
 224,854.76 
 
 1.00 
 
 373.32 
 
 5,360.15 
 
 125,268.85 
 
 101.50 
 31.00 
 
 
 946.79 
 10,983.94 
 
 196,825.77 
 
 '5'5'3'.34' 
 
 95,554.94 
 
 3,188.68 
 
 33.00 
 
 312.91 
 
 3,534.49 
 
 150,362.89 
 
 3,081.26 
 11,652.54 
 34,359.20 
 3,062.87 
 3,503.70 
 5,565.08 
 
 1,159.13 
 
 488.38 
 
 4,728.77 
 
 277,800.20 
 
 614.00 
 
 236.06 
 
 12,502.60 
 
 150,283.05 
 
 78.18 
 
 1,754.95 
 
 36,192.33 
 
 177,471.19 
 
 536.52 
 
 1,063.47 
 
 4,662.86 
 
 394,395.83 
 
 221,92 
 
 561.76 
 
 4,287.38 
 
 214,247.27 
 
 703.61 
 
 1,014.23 
 
 7,282.92 
 
 183,091.47 
 
 $2,047,411.84 
 
 $99,375.21 
 
 $199,176.88 
 
 $2,345,963.93 
 
 $34,948,014.62 
 
TABLE III 
 
 RECEIPTS OF COUNTIES IN MINNESOTA 
 
 COUNTIES 
 
 9 — From 
 
 Principal and 
 
 Interest on 
 
 State Lands 
 
 10 — From 
 
 State Grants 
 
 for Schools, 
 
 Roads and 
 
 Bounties 
 
 1 1 — From 
 Other Agency 
 
 and Trust 
 Transactions 
 
 12 — From 
 
 Transfers 
 
 ■and 
 Refunds 
 
 Aitkin 
 
 Anoka 
 
 Becker 
 
 Beltrami 
 
 Benton 
 
 Big Stone 
 
 Blue Earth 
 
 Brown 
 
 Carlton 
 
 Carver 
 
 Cass 
 
 Chippewa 
 
 Chisago 
 
 Clay 
 
 Clearwater 
 
 Cook 
 
 Cottonwood .... 
 
 Crow Wing 
 
 Dakota 
 
 Dodge 
 
 Douglas 
 
 Faribault 
 
 Fillmore 
 
 Freeborn 
 
 Goodhue 
 
 Grant 
 
 Hennepin 
 
 Houston 
 
 Hubbard 
 
 Isanti 
 
 Itasca 
 
 Jackson 
 
 Kanabec 
 
 Kandiyohi 
 
 Kittson 
 
 Koochiching .... 
 Lac qui Parle . . . 
 
 Lake 
 
 Le Sueur 
 
 Lincoln 
 
 Lyon 
 
 Mahnomen 
 
 McLeod 
 
 Marshall 
 
 Martin 
 
 Meeker 
 
 Mille Lacs 
 
 Morrison 
 
 Mower 
 
 Murray 
 
 Nicollet 
 
 Nobles 
 
 Norman 
 
 Olmsted 
 
 Otter Tail 
 
 Pennington 
 
 Pine 
 
 Pipestone 
 
 Polk 
 
 Pope 
 
 Ramsey 
 
 Red Lake 
 
 Redwood 
 
 Renville 
 
 Rice 
 
 Rock 
 
 Roseau 
 
 St. Louis 
 
 Scott 
 
 Sherburne 
 
 Sibley 
 
 Stearns 
 
 Steele. . . : 
 
 Stevens 
 
 Swift 
 
 Todd 
 
 Traverse 
 
 Wabasha 
 
 Wadena 
 
 Waseca 
 
 Washington 
 
 Watonwan 
 
 Wilkin 
 
 Winona 
 
 Wright 
 
 Yellow Medicine. . 
 
 Total 
 
 $44,113.26 
 
 2,897.53 
 
 11,177.03 
 
 14,612.54 
 
 3,510.22 
 
 4,123.02 
 
 1,880.21 
 
 3,642.51 
 
 8,150.81 
 
 147.20 
 
 25,305.25 
 
 7,029.64 
 
 3,954.60 
 
 35,909.54 
 
 3,921.32 
 
 147.25 
 
 9,101.34 
 
 7,675.26 
 
 701.60 
 
 1,658.80 
 
 14,639.88 
 
 8,030.72 
 
 0,338.92 
 
 5,741.55 
 
 2,438.16 
 
 7,817.19 
 
 1,475.68 
 
 4,756.64 
 
 8,407.91 
 
 3,498.58 
 
 26,062.88 
 
 15,447.46 
 
 5,167.61 
 
 15,677.49 
 
 27,169.25 
 
 18,440.02 
 
 4,955.56 
 
 335.43 
 
 1,553.55 
 
 6,958.32 
 
 9,986.39 
 
 5,384.69 
 
 41,039.71 
 
 13,996,90 
 
 12,824.67 
 
 8,720.79 
 
 11,621.46 
 
 4,216.51 
 
 9,423.06 
 
 3,853.15 
 
 4,269,14 
 
 15,528.79 
 
 2,548.05 
 
 26,359.78 
 
 2,789.25 
 
 26,775.73 
 
 6,946.58 
 
 33,215.22 
 
 12,246.84 
 
 5,539. .58 
 
 14,046.71 
 
 27,916.13 
 
 625.61 
 
 932.67 
 
 56,383.91 
 
 23,629.55 
 
 795.03 
 
 2,497.57 
 
 9,304.63 
 
 18,323,09 
 
 4,426.57 
 
 7,160.51 
 
 11,917.70 
 
 15,821.84 
 
 9,181.48 
 
 1,837.65 
 
 11,284.24 
 
 1,019.53 
 
 1,907.87 
 
 3,459.64 
 
 11,732.13 
 
 1,937.64 
 
 4,433.50 
 
 15,449.90 
 
 S886,882.12 
 
 $24,931.09 
 24,671.07 
 41,595.31 
 32,648.01 
 23,301.20 
 20,650.90 
 51,743.53 
 36,222.73 
 26,043.86 
 26,120.24 
 23,464.69 
 26,344.80 
 29,260.89 
 36,098.23 
 11,853.64 
 4,546.00 
 26,366.80 
 27,013,57 
 42,5.50.50 
 31,800.90 
 45,360.80 
 47,176.70 
 56,740.90 
 41,484.95 
 56,353.86 
 20,354.10 
 
 254,503.91 
 32,784.22 
 20,937,79 
 27,942.00 
 34,851.44 
 46,817.70 
 18,037.60 
 42,179.20 
 21,247.04 
 21,997.50 
 34,415.53 
 13,575.30 
 44,136.80 
 23,783.70 
 34,427.40 
 4,651.00 
 39,121.00 
 42,127.83 
 39,989.99 
 37,204.24 
 28,290.78 
 46,527.77 
 43,617.00 
 26,148.44 
 27,757.80 
 34.863.80 
 34,403.41 
 46,971.33 
 91,176.29 
 1,654.11 
 46,400.75 
 25,295.39 
 66,194.14 
 23,624.22 
 
 162,343.00 
 16,771.38 
 51,563.93 
 61,026.70 
 42,153.30 
 21,472.40 
 26,082.71 
 62,083.43 
 28,934.16 
 14,451.50 
 34,950.12 
 84,670.24 
 31,101.25 
 21,045.70 
 30,683.99 
 48,271.70 
 19,805.49 
 42,499.60 
 1-7,343.80 
 32,343.81 
 40,201.20 
 22,896.25 
 20,693.32 
 49,432.05 
 64,518.20 
 26,673.00 
 
 $3,286,176.82 
 
 $2,286.32 
 3,440.33 
 7,842.91 
 6,862.85 
 3,955.44 
 2,518.93 
 2,656.91 
 
 829.54 
 3,981.25 
 
 453.16 
 4,534.35 
 3,843.80 
 2,294.32 
 15,652.32 
 2,752.96 
 
 656.99 
 
 947.18 
 
 25,742.11 
 
 2,814.75 
 
 720.28 
 2,404.80 
 2,933.25 
 5,406.85 
 2,698.63 
 1,144.94 
 1,095.29 
 74,488.51 
 
 763.25 
 5,166.32 
 2,610.89 
 7,237.46 
 
 973.67 
 2,463.82 
 2,494.18 
 9,172.17 
 1,356.88 
 3,668.48 
 5,863.04 
 
 782.28 
 2,140.03 
 1,666.08 
 
 831.77 
 3,710.50 
 15,090.01 
 3,581.25 
 2,102.34 
 3,104.66 
 10,331.90 
 
 768.73 
 2,572.05 
 
 667.80 
 1,564.40 
 8,127.32 
 1,005.35 
 7,822.19 
 
 16,897.15 
 
 , 394.03 
 
 17,068.72 
 
 1,960.82 
 
 42,752.55 
 
 14,211.35 
 
 2,716.52 
 
 2,566.43 
 
 3,740.13 
 
 721.29 
 
 12,210.05 
 
 243,101.90 
 
 404.20 
 
 2,578.40 
 
 1,386.55 
 
 4,922.13 
 
 462.30 
 
 3,425.59 
 
 2,714.09 
 
 11,065.58 
 
 2,352.02 
 
 351.83 
 
 6,846.39 
 
 1,145.64 
 
 5,456.97 
 
 1,692.92 
 
 6,622.20 
 
 914.08 
 
 2,353.27 
 
 5,048.02 
 
 $710,459.91 
 
 $100.24 
 
 9.20 
 324.98 
 500.00 
 
 13.60 
 280.77 
 
 79.40 
 282.00 
 
 136.23 
 
 94.26 
 
 .57.40 
 
 1,628.50 
 
 39.40 
 
 2,617.55 
 
 11,295.13 
 
 426.67 
 
 6.00 
 
 794.52 
 
 110.00 
 
 494.77 
 
 402.24 
 
 71,986.51 
 
 736.15 
 
 305.17 
 
 300.06 
 
 43,926.61 
 
 88.00 
 
 3.20 
 
 385.08 
 
 10.00 
 
 42.00 
 
 2,249.28 
 
 330.00 
 
 97.80 
 
 14.00 
 
 167.55 
 
 70.00 
 
 100.87 
 
 21.50 
 
 400.00 
 
 135.67 
 ' 8l'.64 
 
 88.80 
 
 872.01 
 
 1,978.69 
 
 21.45 
 
 30.26 
 
 171.22 
 
 4,255.62 
 
 134,924.91 
 
 1,815.49 
 
 480.18 
 
 2,292.44 
 
 934.35 
 
 24.20 
 
 24.25 
 
 106,001.15 
 
 41.00 
 
 379.41 
 
 62.76 
 
 157.41 
 
 1,429.20 
 
 287.86 
 
 . 1,784.45 
 
 221.39 
 
 170.90 
 
 72.00 
 
 14.01 
 
 93.30 
 
 1,234.73 
 
 706.45 
 
 6.20 
 
 208.02 
 
 2,496.44 
 
 $404,421.90 
 
— Continued 
 
 FISCAL YEAR ENDING DECEMBER 31, 1911— Continued 
 
 Public Debt 
 
 15— Total Receipts 
 from All 
 Sources 
 
 16— Cash 
 
 on Hand 
 
 January 1, 1911 
 
 
 13 — From General 
 County Loans 
 
 14 — From Ditch 
 and Other Special 
 Assessment Loans 
 
 17— 
 
 Grand Total 
 
 81,101.00 
 5,627.44 
 
 $67,716.13 
 
 $335,125.04 
 169,662.57 
 288,284.75 
 442,741.05 
 147,274.94 
 151,686.30 
 426,395.37 
 290,663.76 
 287,791.67 
 174,162.26 
 243,286.59 
 254,688.61 
 144,068.92 
 400,428.78 
 155,970.64 
 111,146.88 
 202,485.09 
 307,224.12 
 342,692.52 
 214,892.32 
 219,199.58 
 445,038.13 
 341,778.93 
 383,050.75 
 418,846.69 
 165,828.66 
 
 8,159,171.74 
 171,901.48 
 206,630.18 
 136,302.47 
 958,959.13 
 366,661.56 
 114,412.66 
 276,646.22 
 253,400.63 
 294,869.99 
 295,200.87 
 220,042.54 
 205,478.64 
 160,175.67 
 340,106.43 
 80,392.37 
 257,679.68 
 750,327.16 
 581,586.00 
 214,808.02 
 207,822.51 
 292,302.59 
 316,072.91 
 193,906.59 
 174,547.02 
 261,758.27 
 263,671.44 
 360,471.95 
 646,843.31 
 247,481.25 
 317,125.68 
 185,814.47 
 750,756.75 
 197,468.30 
 
 4,438,380.90 
 283,511.20 
 368,947.24 
 392,309.96 
 365,583.17 
 192,828.54 
 260,506.10 
 
 6,576,955.13 
 149,337:11 
 109,205.08 
 197,108.14 
 550,491.29 
 233,177.44 
 194,241.14 
 195,480.71 
 304,208.14 
 180,181.09 
 242,104.33 
 132,281.43 
 197,027.25 
 329,161.03 
 178,702.75 
 227,656.07 
 448,559.63 
 303,745.37 
 234,884.75 
 
 $64,538.75 
 12,573.20 
 60,787.26 
 
 100,090.68 
 24,671.60 
 27,815.38 
 10,506.12 
 34,687.40 
 24,562.60 
 4,088.82 
 63,047.71 
 51,057.35 
 33,700.75 
 64,251.72 
 20,521.32 
 38,689.36 
 43,551.43 
 34,372.84 
 21,438.01 
 20,838.76 
 33,354.44 
 71,634.96 
 28,082.66 
 99,470.98 
 19,702.98 
 46,018.20 
 
 241,209.10 
 12,042.60 
 21,911.60 
 42,707.77 
 
 146,207.64 
 76,490.13 
 14,669.63 
 98,614.20 
 93,981.39 
 26,066.45 
 46,267.10 
 26,652.07 
 21,328.86 
 37,949.76 
 19,130.49 
 6,471.11 
 22,1.58.00 
 78,811.24 
 39,384.29 
 36,161.15 
 12,192.55 
 61,526.47 
 37,752.31 
 26,778.14 
 14,043.39 
 39,741.60 
 55,463.60 
 17,645.61 
 
 106,305.87 
 
 $389,663.79^ 
 182,235.77 
 
 9,550.47 
 
 
 349,072.01 
 
 
 63,140.50 
 
 542,831.73 
 
 16,000.00 
 
 171,946.54 
 
 6,968.01 
 
 
 179,501.68 
 
 9,803 81 
 
 
 436.901.49 
 
 4,313.80 
 
 
 325,251.16 
 
 13,431.09 
 
 
 312,354.27 
 
 9,294.55 
 
 
 178,241.08 
 
 3,092.03 
 
 
 306,334.30 
 
 21,380.70 
 2,012.49 
 
 9,700.00 
 
 305,645.86 
 177,759.67 
 
 14.20 
 
 
 464,680.50 
 
 57,371.41 
 
 
 176,491.96 
 
 29,522.89 
 
 
 149,836.24 
 
 
 
 246,036.52 
 
 645.95 
 
 
 341,596.96 
 
 12,219.71 
 
 
 364,130.53 
 
 904.05 
 885.63 
 
 30,000.00 
 
 236,731.08 
 252,554.02 
 
 272.38 
 1,193.41 
 
 109,000.00 
 
 616,573.08 
 369,861.69 
 
 51,452.83 
 
 
 482,521.73 
 
 
 
 438,549.67 
 
 12,503.27 
 
 
 201,846.86 
 
 
 6,950.00 
 
 8,400,380.84 
 
 3,789.93 
 
 183,944.08 
 
 29,644.13 
 
 
 228,541.78 
 
 182.44 
 
 
 179,010.24 
 
 6,572.85 
 
 
 1,105,166.77 
 
 1,044.00 
 
 3,626.19 
 
 64.63 
 
 76,047.24 
 1,080.38 
 
 443,151.69 
 129,082.28 
 375,260.42 
 
 331.28 
 58,686 94 
 
 32,735.00 
 
 347,382.02 
 319,936.44 
 
 
 50,000.00 
 
 341,467.97 
 
 414.81 
 
 246,694.61 
 
 
 
 226,807.50 
 
 
 
 198,125.43 
 
 
 65,024.06 
 
 359,236.92 
 
 27,469.18 
 
 86,863.48 
 
 
 27,404.98 
 311,46.180 
 224,138.04 
 
 279,737.68 
 
 58,763.06 
 32,430.32 
 
 829,138.40 
 620,970.29 
 250,969.17 
 
 45,500 00 
 
 
 220,015.06 
 
 
 
 353,829.06 
 
 9,514 65 
 
 
 353,825.22 
 
 5,743.90 
 
 
 220,684.73 
 
 
 188,590.41 
 
 
 
 301,499.87 
 
 22 023 56 
 
 
 319,135.04 
 
 
 
 368,017.46 
 
 36 824 88 
 
 
 653,149.18 
 
 169,799.59 
 
 
 247,481.25 
 
 
 43,678.26 
 18,744.19 
 
 186,880.76 
 50,093.77 
 
 345,830,23 
 88,603.49 
 61,744.74 
 36,749.45 
 32,420.34 
 21,959.04 
 29,336.97 
 
 346,494.03 
 20,894.27 
 14,401.98 
 21,379.51 
 83,804.07 
 6,735.78 
 46,825.11 
 33,791.82 
 74,307.89 
 26,090.83 
 17,063.69 
 38,784.22 
 16,055.74 
 33,264.26 
 36,006.59 
 74,651.24 
 .59,566.61 
 14,109.12 
 32,210.56 
 
 360,803.94 
 
 644.16 
 
 
 204,658.66 
 
 15,501.43 
 
 15,027.00 
 
 30,500.00 
 
 122,950.60 
 
 937,637.51 
 247,562.07 
 
 
 4,784,211.13 
 
 44,838.95 
 
 465.04 
 
 5,492 23 
 
 372,114.69 
 
 33,141.66 
 
 420,691.98 
 429,059.41 
 
 7,562.70 
 
 
 388,003.51 
 
 
 214,787.58 
 
 25,014.60 
 
 171,531.13 
 
 7 32 
 
 7,600.00 
 
 289,843.07 
 6,923,449.16 
 
 
 170,231.38 
 
 
 
 123,607.06 
 
 453 04 
 
 
 218,487.65 
 
 3 342 96 
 
 
 634,295.36 
 
 878.49 
 
 3,652.97 
 
 179 52 
 
 20,000.00 
 10,900.00 
 
 239,913.22 
 241,066.25 
 229,272.53 
 
 3,972.87 
 
 4,702.35 
 
 517 58 
 
 
 378,616.03 
 
 18,700.00 
 
 206,271.92 
 259,168.02 
 
 1,238.05 
 
 62.08 
 
 518.89 
 
 470 89 
 
 
 171,065.65 
 
 12,000.00 
 2,041.17 
 
 213,082.99 
 362,425.28 
 214,709.34 
 
 2,030.15 
 1,873.83 
 8,530.03 
 3,125.92 
 
 8,400.63 
 
 302,207.31 
 608,116.24 
 
 9,455.08 
 
 317,854.49 
 267,095.31 
 
 «1,O80,594.64 
 
 $1,365,016.27 
 
 $42,681,566.28 
 
 $4,424,777.84 
 
 $47,106,344.12 
 
TAB 
 
 PAYMENTS OF COUNTIES IN MINNESOTA, 
 
 
 I— For 
 Current 
 Expense 
 
 Interest 
 
 4— Total of 
 
 COUNTIES 
 
 2 — On General 
 
 County 
 
 Debt 
 
 3 — On Special 
 
 Assessment 
 
 Loans 
 
 Expense and 
 Interest 
 
 
 J37,009.54' 
 33,429.78 
 42,058.64 
 73,728.29 
 37,924.96 
 24,239.03 
 65,486.29 
 39,107.02 
 33,314.71 
 24,160.48 
 48,763.35 
 32,995.80 
 25,482.75 
 51,958.85 
 21,351.20 
 19.292.97 
 30.446.42 
 36,657.63 
 46,4.54.13 
 21,801.57 
 25,994.38 
 34,178.81 
 37.644.20 
 42,788.19 
 55,567.72 
 18,3.39.30 
 
 653,635.58 
 29,645.02 
 30,717.49 
 20.783.36 
 
 110.865.48 
 28.530.49 
 14,700.94 
 40,272.51 
 28,199.56 
 56,134.36 
 30,205.06 
 40,645.08 
 32,669.06 
 21,824.16 
 39,164.03 
 33,200.32 
 37,089.33 
 19.963.30 
 32.522.04 
 44.810.58 
 27,603.47 
 44,329.63 
 65,839.13 
 34,280.47 
 32,085.02 
 29.8.50.32 
 37,934.16 
 51,5.59.24 
 76,344.36 
 33,286.45 
 42.224.94 
 26.677.91 
 77.604.43 
 23.517.51 
 
 549.051.44 
 29,658.45 
 34,776.38 
 52,594.22 
 42,8.57.15 
 34,495.68 
 24.712.10 
 
 676,294.59 
 34,001.19 
 19,947.35 
 22,286.73 
 80.875.66 
 32.357.92 
 27.894.71 
 30.941.78 
 42,732.67 
 26,369.02 
 45,008.33 
 15.907.45 
 31.167.64 
 00.367.38 
 34,598.74 
 26,739.12 
 55,586.36 
 36,938.37 
 32,475.77 
 
 $3,950.00 
 
 733.62 
 
 960.00 
 
 10,273.53 
 
 1,907.27 
 
 3,779.20 
 
 1,554.72 
 
 $5,095.56 
 
 1,048.60 
 
 70.55 
 
 $46,055.10 
 
 
 35,212.00 
 
 
 43,089.19 
 
 
 84,001.82 
 
 
 494.12 
 917.53 
 
 40,326.35 
 
 
 28,935.76 
 
 
 67,041.01 
 
 
 6,075.00 
 539.52 
 
 45,182.02 
 
 
 6,190.50 
 
 40,044.73 
 
 
 24,633.99 
 
 
 8,920.71 
 769.75 
 72.83 
 2,700.70 
 3,902.39 
 3,454.15 
 3,400.00 
 9,490.00 
 
 
 57,884.06 
 
 
 6,137.31 
 
 39,902.86 
 
 
 25,555.58 
 
 Clay .... 
 
 8,453.23 
 1,130.88 
 
 63,112.78 
 
 
 26,384.47 
 
 Cook 
 
 22,747.12 
 
 
 2,318.80 
 
 1,909.84 
 
 143.63 
 
 191.41 
 
 6,245.27 
 
 10,111.50 
 
 36,165.22 
 
 
 48,057.47 
 
 
 46,597.76 
 
 
 
 22,052.98 
 
 
 
 32,239.65 
 
 
 
 44,290.31 
 
 
 
 37,644.20 
 
 
 431.11 
 
 9,727.24 
 
 62,946.54 
 
 
 55,567.72 
 
 
 91.90 
 
 83,875.00 
 
 2,490.40 
 
 991.42 
 
 211.78 
 
 18,642.98 
 
 
 637,510.58 
 
 
 
 32,155.42 
 
 
 
 31,708.91 
 
 
 856.28 
 675.00 
 
 3,583.40 
 307.65 
 
 7,188.08 
 13,404.85 
 
 21,639.64 
 
 
 7,965.24 
 
 2,667.75 
 
 284.17 
 
 663.74 
 
 119,505.72 
 
 
 34,781.64 
 
 
 15,292.76 
 
 
 48,124.33 
 
 
 41,604.41 
 
 
 9,263.92 
 
 5.50 
 
 1,201.20 
 
 65,398.28 
 
 
 4,752.62 
 
 35,023.18 
 
 
 41,846.28 
 
 
 
 32,669.06 
 
 
 
 4,907.94 
 3,970.68 
 
 26,732.10 
 
 
 151.90 
 
 204.96 
 
 716.30 
 
 2,837.30 
 
 43,286.61 
 
 
 22,800.60 
 
 
 5,. 590. 50 
 36,166.55 
 17.166.51 
 
 39,004.78 
 
 
 73,972.18 
 
 
 49,688.55 
 
 
 8,410.00 
 2,660.01 
 8,785.37 
 2,849.53 
 
 63,220.58 
 
 
 1,438. .52 
 3,042.87 
 
 31,702.00 
 
 
 56,157.87 
 
 
 68,688.66 
 
 
 7.85 
 
 1,394.76 
 
 7,103.50 
 
 15,336.79 
 
 34,288.32 
 
 
 
 33,479.78 
 
 
 10.800.00 
 256.75 
 
 47,763.82 
 
 
 .63,527.70 
 
 Olmsted 
 
 51,5.59.27 
 
 Otter Tail 
 
 1,260.00 
 131.43 
 
 9,000.67 
 7.50.00 
 
 4.210.00 
 
 9,938.69 
 
 87.543.05 
 
 
 33,417.88 
 
 
 
 51,285.61 
 
 
 
 27,427.91 
 
 Polk 
 
 68,384.48 
 1,010.02 
 
 140,198.91 
 
 
 24.627.63 
 
 
 38.785.77 
 3,738.40 
 
 587.837.21 
 
 Red Lake 
 
 19,925.83 
 
 9,489.41 
 
 3,140.00 
 
 500.00 
 
 53,322.68 
 
 
 - 44,265.79 
 
 
 1,620.00 
 
 ■ 57,3.54.22 
 
 Rice . . 
 
 43,357.15 
 
 Rock 
 
 1,139.70 
 
 3, .501. 40 
 
 76,726.34 
 
 35.635.38 
 
 
 4,198.55 
 
 32,412.05 
 
 
 753.020.93 
 
 Scott 
 
 
 34,001.19 
 
 
 
 6,193.22 
 
 -270.00 
 10,227.16 
 
 924.59 
 3,153.58 
 1.494.96 
 6,470.79 
 2,059.37 
 
 679.44 
 3.397.91 
 1.102.40 
 
 800.00 
 
 25,140.67 
 
 
 
 22,656.73 
 
 
 
 91,102.82 
 
 Steele 
 
 
 33,282.61 
 
 
 2,500.00 
 
 33,548.29 
 
 Swift 
 
 32,436.74 
 
 Todd 
 
 1,468.03 
 
 50,671.49 
 
 
 28,428.39 
 
 Wabasha 
 
 
 45,587 77 
 
 
 
 19,305.36 
 
 
 
 32.270.04 
 
 
 
 61,167.38 
 
 
 
 34,598.74 
 
 Wilkin 
 
 
 783.32 
 
 27,522.44 
 
 
 700.00 
 
 66,286.36 
 
 WriEht 
 
 982.10 
 1,268.01 
 
 37,920.47 
 
 
 269.76 
 
 34,013.54 
 
 
 
 Total 
 
 $4,909,047.00 
 
 $355,624.34 
 
 $333,492.46 
 
 $6,.59S,063 SO 
 
LE IV 
 
 FISCAL YEAR ENDING DECEMBER 31, 1911 
 
 Permanent Improvements 
 
 Public Debt 
 
 9 — Total 
 
 S — For County 
 Proper 
 
 6 — For Special 
 
 Assessment 
 
 Work 
 
 7 —Paid on 
 
 County Debt 
 
 Proper 
 
 8— Paid on 
 Special Assess- 
 ment Loans 
 
 County 
 Expenditures 
 
 
 $32,415.76 
 
 $6,529.07 
 11,299.82 
 32,421.58 
 42,626,23 
 5,000.00 
 5,659.32 
 
 $40,469.92 
 
 $125,469.85 
 54 445 74 
 
 $7,933.92 
 
 22,901.12 
 
 1,568.73 
 38,126.28 
 
 
 99,980 02 
 
 4,855.60 
 
 
 169,608.93 
 
 
 5,956.12 
 
 51,282.47 
 
 2,599.30 
 
 5,586.02 
 
 4,440.21 
 
 21,332.66 
 
 i,'2'56.9i' 
 
 56.50 
 10,185.51 
 
 42 780 40 
 
 31,522,94 
 
 6,750.00 
 4,048.45 
 
 109,754.16 
 
 8,214.75 
 8,409.36 
 
 3,728.91 
 17,343.13 
 
 9,364.58 
 22,444.74 
 14,615.49 
 
 82, .506. 79 
 65,797.22 
 
 5,511.38 
 
 
 40 766 86 
 
 6,168.57 
 22,530.11 
 
 22,110.60' 
 
 12,900.27 
 9,441.00 
 1,105.00 
 
 86,353.87 
 
 109,343.97 
 
 38,455.85 
 
 5,100.00 
 
 14,250.73 
 
 5,443.75 
 59,227,93 
 21,228.66 
 
 97,348.26 
 86,717.40 
 72 085 82 
 
 28,110.04 
 
 
 7,105.00 
 
 
 690.00 
 3,831.60 
 
 43,960.22 
 
 9,776.81 
 1,873.71 
 
 96.86 
 
 10,213.10 
 
 4,157.50 
 
 9,597.55 
 
 73,178.95 
 
 5,480.00 
 2,473.68 
 5,083.03 
 3,958.38 
 272.38 
 1,057.54 
 22,061.44 
 
 67,242.80 
 61,158.25 
 
 
 
 31,293.51 
 48 295 58 
 
 
 2,. 500. 00 
 
 
 129,943 14 
 
 8,893.49 
 
 
 47,595.23 
 
 8,758.43 
 12,000.00 
 
 54,600.45 
 
 20,411.67 
 
 158,778.53 
 67 567 72 
 
 3,259.45 
 66,114.88 
 
 12,420.28 
 
 4,977.14 
 
 15,546.66 
 
 54,846.51 
 703 625 46 
 
 10,302.53 
 
 
 24.24 
 
 20,979.20 
 
 258.00 
 
 6,375.87 
 
 4,285.80 
 
 5,624.56 
 
 2,151.96 
 
 619.73 
 
 54,275.83 
 
 
 42,462.19 
 
 6,333.43 
 
 336.43 
 
 13,911.32 
 
 4,961.52 
 
 122,790.55 
 
 1,081.32 
 
 20,578.09 
 
 67,529.04 
 
 4,619.55 
 
 35,717.82 
 
 3,740.00 
 7,076.59 
 
 63,097.97 
 42,885.55 
 
 72,492.70 
 
 203,335 81 
 
 13,887.67 
 1,859.92 
 1 909 64 
 
 8,127.50 
 2,105.00 
 
 183,873.16 
 25,963.56 
 72,764 02 
 
 4,949.42 
 
 
 114,702.60 
 
 3,624.29 
 13,383.35 
 
 222.04 
 
 128,139.99 
 84,124.35 
 
 
 5,845.54 
 
 
 48,251.82 
 
 3 463 10 
 
 8,130.33 
 11,726.63 
 47,538.31 
 
 
 44,262 49 
 
 2,385.90 
 
 
 1,000.00 
 
 41,844.63 
 
 27 329 04 
 
 
 118,153.96 
 
 
 21,344.24 
 32,038.75 
 19,753.58 
 47,731.12 
 
 8,8.59.16 
 26,695.52 
 
 2,000.00 
 
 
 46,749.05 
 
 5 771 24 
 
 8,173.89 
 301,669.38 
 153,472.81 
 
 
 84,988.66 
 
 28,573.46 
 
 18,923.81 
 
 2,208.10 
 
 8,780 66 
 
 20,000.00 
 
 443,968.60 
 269,816.29 
 
 
 64,287.84 
 
 225.00 
 14,388.08 
 
 
 67,403.18 
 
 2 993 20 
 
 
 75,539,15 
 
 7,823.55 
 900 00 
 
 
 76,512.21 
 
 10,714.52 
 8,633.71 
 
 110.07 
 
 
 46,012.91 
 
 920 00 
 
 
 43,033.49 
 
 8 193 24 
 
 
 
 55,947.06 
 
 13,324.00 
 
 9,170.77 
 
 8,615.43 
 
 
 84,637.90 
 
 
 51,559.24 
 
 
 
 17,000.00 
 
 
 104,643.05 
 
 6,817.88 
 
 137,967.37 
 1,726.19 
 
 
 178,203.13 
 
 
 
 53,011.80 
 
 2 929 29 
 
 405.69 
 25,111.41 
 
 
 30,782.89 
 
 7,376.81 
 657 75 
 
 22,190.64 
 27,905.27 
 
 
 194,877.77 
 
 
 53,090.55 
 
 134,359.59 
 15,096.47 
 64,527.37 
 
 36,084.42 
 29,260.90 
 17,930.42 
 
 7, 347. .50 
 26,566.87 
 
 5,000.00 
 
 
 758,281.22 
 
 3,482.39 
 
 
 101,162.44 
 
 15,000.00 
 
 126,723.58 
 
 5,248.00 
 30,478.43 
 
 1,190.00 
 
 42,918.30 
 
 77,965.79 
 
 377 09 
 
 38,363.10 
 17.45 
 
 123,312.82 
 100,419.90 
 
 
 41,825.38 
 
 
 
 75,330.36 
 
 
 124,941.74 
 
 7.32 
 
 1,631.18 
 
 2,921. .59 
 
 3,079.74 
 
 16,469.55 
 
 356.32 
 
 196.23 
 
 7,990.12 
 
 20,365.16 
 
 550.78 
 
 1,586.86 
 
 6,502.29 
 
 608.62 
 
 28.29 
 
 4,087.86 
 
 6,173.55 
 
 6,871.01 
 
 
 955,928.46 
 
 162.06 
 
 239.40 
 6,350.44 
 3,748.51 
 1,223.29 
 8,245.53 
 4,675.05 
 
 173.88 
 5,240.20 
 5,524.71 
 1,449.70 
 
 583.73 
 
 3,903.29 
 
 16,364.50 
 
 23,614.57 
 
 
 34,547.66 
 
 
 1,100.00 
 
 3,000.00 
 
 25,527.31 
 
 28,111.15 
 
 8,661.38 
 
 973.70 
 
 12,137.71 
 
 1 122 74 
 
 43,490.14 
 
 124,432.08 
 
 63,113.06 
 
 
 43,272.88 
 
 
 
 37,523.22 
 
 3,122.94 
 
 1,000.00 
 
 62,958.43 
 54,823.75 
 
 14,756.72 
 
 7,-466.95 
 
 5,712.72 
 
 197.99 
 
 
 66,419.98 
 
 17,592.00 
 5,000.00 
 2,000.00 
 
 47,400.87 
 50,068 78 
 67,877.28 
 .50,991.53 
 
 3,657.46 
 12 718 35 
 
 21,500.00 
 
 80,382.33 
 75,178.26 
 
 8,788.93 
 11,078.20 
 
 13,342.12 
 725.30 
 
 
 66,922.53 
 
 
 45,817.04 
 
 
 
 
 SI, 028,680.58 
 
 $1,466,071.76 
 
 $938,959.82 
 
 $279,751.19 
 
 $9,312,127,15 
 

 PAYMENTS OF COUNTIES IN 
 
 MINNESOTA, 
 
 
 Transfers and Refunds 
 
 Other Civil Divisions 
 
 COUNTIES 
 
 10— Transfers 
 
 to Sinking 
 
 Funds 
 
 11— Other 
 
 Transfers and 
 
 Refunds 
 
 12— To 
 
 State of 
 
 Minnesota 
 
 13— To Sub- 
 divisions of 
 Counties 
 
 
 
 $638.54 
 126.26 
 391.63 
 
 1,784.69 
 
 134.51 
 
 99.65 
 
 262.31 
 
 $54,249.92 
 14,381.45 
 29,435.70 
 31,868.91 
 12,143.55 
 14,775.44 
 37,321.60 
 32,568.56 
 16,530.74 
 18,890.22 
 37,526.20 
 24,202.63 
 14,951.72 
 59,967.08 
 
 7,614.26 
 
 3,848.13 
 31,063.30 
 23,676.64 
 26,162.30 
 18,769.20 
 30,985.84 
 38,223.99 
 40,343.39 
 35,608.73 
 40,829.06 
 22,632.13 
 766,460.88 
 20,035.63 
 17,032.83 
 12,955.10 
 88,073.12 
 41,876.40 
 11,403.23 
 38,615.71 
 40,186.34 
 32,631.33 
 28,147.21 
 19,928.46 
 20,589.92 
 13,469.79 
 35,601.21 
 
 4,288.21 
 27,999.13 
 58,511.44 
 33,857.16 
 32,414.18 
 19,006.38 
 20,398.46 
 34,316.29 
 27,722.93 
 21,374.86 
 37,161.84 
 31,802.70 
 31,218.93 
 70,100.65 
 
 2,768.69 
 40,704.92 
 22,294.05 
 58,715.98 
 27,381.1] 
 385,955.81 
 20,337.04 
 45,718.88 
 58,594. .53 
 29,086.99 
 14,345.82 
 03,166.27 
 792,282.65 
 14,359.64 
 
 9,104.94 
 29,889.88 
 69.047.16 
 22,943.06 
 21,235.73 
 29,461.67 
 31,845.57 
 23,880.92 
 20,196.90 
 18,464.82 
 17,933.41 
 29,978.20 
 21,626.99 
 30,290.07 
 40,681.73 
 28,552.95 
 36,066.74 
 
 $139,632.80 
 
 
 
 91,527.97 
 
 
 
 158,523.45 
 
 
 
 226,138.52 
 
 
 
 75,310.36 
 
 
 
 94,338.80 
 
 
 
 278,226.02 
 
 
 
 159,089..34 
 
 
 
 268.08 
 
 77.97 
 
 1,577.73 
 
 227.01 
 
 1,245.64 
 
 257.61 
 
 95.42 
 
 279.07 
 
 564.01 
 
 189.52 
 
 648.70 
 
 28.01 
 
 200,024.07 
 
 
 
 108,880.39 
 
 Cass 
 
 
 130,777.80 
 
 
 
 117,896.13 
 
 
 
 86,872 59 
 
 Clay 
 
 
 202,360.72 
 
 
 
 57,965.71 
 
 Cook 
 
 
 40,161.87 
 
 
 $3,300.00 
 
 129,350.82 
 
 
 188,497.68 
 
 
 
 238,160.12 
 
 
 
 130,781.39 
 
 
 
 17.22 
 27 10 
 
 140,427.56 
 
 
 
 227,110 05 
 
 
 
 143,07 
 108 15 
 
 241,403.99 
 
 
 
 196,814.93 
 
 
 
 3,045.88 
 
 293,173.06 
 
 Grant 
 
 
 31.20 
 38,795.70 
 
 78,654.77 
 
 
 86,163.60 
 
 6,453,307 54 
 
 
 107,615.72 
 
 
 
 244.42 
 
 78.51 
 
 5,085.57 
 
 47.15 
 
 7.61 
 
 324.43 
 
 299.34 
 
 627.92 
 
 114.61 
 
 712.94 
 
 570.71 
 
 264.55 
 
 63.42 
 
 144.38 
 
 46.22 
 
 592.01 
 
 76.84 
 
 3,300 00 
 
 1,636.99 
 
 975.16 
 
 179.44 
 
 1,740.82 
 
 121,074.27 
 
 
 
 71,278.23 
 
 
 
 616,049.78 
 
 
 
 170,930.51 
 
 
 
 73,873.28 
 
 
 
 156,516.73 
 
 
 
 108,778.16 
 
 
 
 136,355.94 
 
 
 
 1,51,299.28 
 
 Lake 
 
 
 147,513.22 
 
 
 
 142,606.80 
 
 
 
 96,911.49 
 
 
 
 169,336.33 
 
 
 
 28,193.41 
 
 MoLeod 
 
 
 149,089.08 
 
 
 
 167,281.78 
 
 Martin 
 
 
 202,705.50 
 
 
 
 122,134.18 
 
 
 
 111,109.34 
 
 Morrison 
 
 10,769.26 
 
 183,111.40 
 
 
 207,832.88 
 
 
 
 122,749.72 
 
 Nicollet . .... 
 
 
 103,951.43 
 
 
 
 35.46 
 
 11.94 
 
 337.20 
 
 169,755.25 
 
 
 
 124,594.48 
 
 Olmsted 
 
 
 262,347.08 
 
 Otter Tail 
 
 
 
 301,812.80 
 
 
 
 
 54,009.42 
 
 
 
 799.88 
 
 10.00 
 
 74,968.23 
 
 162.51 
 
 76,416.19 
 
 82,746.06 
 
 88.92 
 
 410.93 
 
 1,044.48 
 
 246.86 
 
 208,821.12 
 
 
 
 126,054.76 
 
 Polk , 
 
 
 400,643.39 
 
 Pope 
 
 
 105,892.73 
 
 
 
 3,103,889.97 
 
 Red Lake 
 
 
 85.017.36 
 
 
 
 198.442.44 
 
 
 
 216,884.65 
 
 Rice 
 
 
 231,472.91 
 
 Rock 
 
 
 134,489.84 
 
 
 
 104,286.86 
 
 ,St. Louis 
 
 Scott 
 
 125,000.00 
 
 12,665.20 
 
 93.69 
 
 136.68 
 
 90.22 
 
 462.22 
 
 1,073.62 
 
 19.07 
 
 191.23 
 
 2,325.85 
 
 120.41 
 
 124.98 
 
 182.73 
 
 483.82 
 
 7,708.05 
 
 125.51 
 
 254.01 
 
 79.34 
 
 103.87 
 
 119.36 
 
 4,265,301.95 
 99,467.33 
 
 Sherburne 
 
 
 65,519.46 
 
 
 
 119,510.85 
 
 Stearns 
 
 
 351,213.58 
 
 
 
 139,630.59 
 
 Stevens . ... 
 
 
 96,649.24 
 
 Swift 
 
 
 129,677.00 
 
 Todd ... . 
 
 
 180,493.53 
 
 
 
 100,919.41 
 
 
 
 156,121.60 
 
 Wadena 
 
 
 70,318.99 
 
 
 
 116,925.68 
 
 
 
 228,644.40 
 
 
 
 114,843.49 
 
 Wilkin 
 
 
 112,137.62 
 
 
 
 323,534.21 
 
 Wright 
 
 
 207,081.07 
 
 
 
 142,406.50 
 
 
 
 
 Total 
 
 $225,222.86 
 
 $331,824.14 
 
 $4,412,384.03 
 
 $27,002,217.4 5 
 
— Continued 
 
 FISCAL YEAR ENDING DECEMBER 31, iSll- 
 
 -Continued 
 
 14 — Other Agency and 
 Trust Payments 
 
 IS — Total Payments 
 for all Purposes 
 
 16 — Cash on Hand 
 December 31, 1911 
 
 17— Grand Total 
 
 $4,000.98 
 3,619.60 
 8,762.73 
 6,264.39 
 4,308.58 
 2,705.50 
 2,761.22 
 
 782.09 
 4,794.68 
 
 460.66 
 4,949.38 
 3,826.08 
 2,338.96 
 16,481.01 
 3,246.46 
 1,936.62 
 3,834.07 
 9,014.46 
 2,875.26 
 3,792.81 
 3,162.28 
 2,736.49 
 1,533.62 
 2,796.99 
 1,149.81 
 1,277.45 
 72,469.63 
 1,778.03 
 0,049.10 
 2,480.21 
 8,055.42 
 
 684.68 
 2,857.73 
 2,503.38 
 9,384.35 
 1,124.16 
 4, .302. 46 
 7,589.22 
 
 966.32 
 2,351.79 
 2,417.70 
 
 962.71 
 3,896.43 
 11,167.76 
 3,136.47 
 1,853.21 
 3,404.57 
 11,768.55 
 
 735.92 
 2,961.49 
 
 861.81 
 1,638.35 
 8,313.39 
 1,422.20 
 8,800.69 
 
 324.00 
 18,022.93 
 
 471.24 
 
 17,754.13 
 
 1,663.81 
 
 41,889.20 
 
 14,369.82 
 
 2,686.11 
 
 2,773.61 
 
 1,307.64 
 
 812.64 
 12,776.36 
 37,037.63 
 
 577.63 
 2,896.26 
 2,672.43 
 4,968.22 
 
 232.96 
 
 3,699.94 
 
 2,801.48 
 
 11,878.80 
 
 2,315.27 
 
 210.44 
 7,078.27 
 1,031.27 
 5,866.38 
 1,637.69 
 6,672.29 
 1,331.85 
 2,296.09 
 6,197.12 
 
 $503,958.00 
 
 $323,992.09 
 164,001.02 
 297,094.13 
 435,665.44 
 143,179.47 
 164,699.79 
 428,316.31 
 274,946.78 
 287,414.79 
 169,076.10 
 261,184.98 
 255,496.72 
 143,864.76 
 376,414.68 
 155,539.25 
 118,311.41 
 212,002.42 
 288,621.10 
 329,004,03 
 184,664.92 
 222,888.48 
 398,040.77 
 331,019.30 
 394,107.33 
 406,766.53 
 157,242.06 
 
 8,120,802.81 
 171,891.57 
 207,498.69 
 129,677.60 
 920,599.70 
 397,411.90 
 114,105.41 
 270,724.27 
 273,350.79 
 298,879.33 
 267,987.91 
 223,995.66 
 208,995.24 
 154,832.26 
 325,571.62 
 80,337.76 
 266,018.52 
 681,611.59 
 509,591.26 
 223,989.41 
 202,559.46 
 302,561.98 
 319,676.74 
 201,187.87 
 169,211.69 
 284,437.96 
 249,360.39 
 348,914.65 
 485,257.19 
 235,305.24 
 321,360.65 
 179,692.94 
 746,959.60 
 188,190.71 
 
 4,386,432.39 
 303,632.72 
 373,558.93 
 401,976.44 
 363,331.92 
 191,719.44 
 266,659.84 
 
 6,188,215.89 
 149,045.95 
 105,768.49 
 195,6.53.62 
 650,123.26 
 226,993.19 
 164,778.86 
 199,. 554. 60 
 289,502.18 
 182,059.76 
 243,073.90 
 143,445.68 
 188,442.96 
 339,873.31 
 189,025.11 
 229,738.32 
 440,805,39 
 304,956.51 
 229,606.76 
 
 $41,787,733.63 
 
 $65,671.70 
 18,234.76 
 51,977.88 
 
 107,166.29 
 28,767.07 
 24,801.89 
 8,586.18 
 60,304.38 
 24,939.48 
 9,164.98 
 45,149.32 
 60,160.14 
 33,894.92 
 88,265.82 
 20,952.71 
 31,524.83 
 33,974.10 
 52,975.86 
 35,125,90 
 51,066.16 
 29,665,54 
 
 118,532.31 
 38,842.29 
 88,414.40 
 32,784.14 
 44,804.80 
 
 279,578.03 
 12,052.51 
 21,043.19 
 49,332.64 
 
 184,567.07 
 45,739.79 
 14,976,87 
 
 104,536.15 
 74,031.23 
 21,0.57.11 
 73,480.06 
 22,698.95 
 17,812,26 
 43,293.18 
 33,665.30 
 8,525.72 
 13,719.16 
 
 147,626.81 
 
 111,379.03 
 26,979.76 
 17,453.60 
 51,267.08 
 34,248.48 
 19,496.86 
 19,378.82 
 37,061.91 
 69,774.65 
 21,102.81 
 
 187,891.99 
 12,176.01 
 39,443.29 
 24,986.72 
 
 190,678.01 
 59,371.36 
 
 417,778.74 
 68,481.97 
 47,133.05 
 27,082.97 
 24,671.59 
 23,068.14 
 34,283,23 
 
 735,233.27 
 21,185.43 
 17,838.57 
 22,834.13 
 84,172.10 
 12,920.03 
 76,289.39 
 29,717.93 
 89,013.85 
 24,212.16 
 10,084.12 
 27,619.97 
 26,840.03 
 22,551.97 
 25,684.23 
 72,470.99 
 87,310.85 
 12,897.98 
 37,488.55 
 
 $389,663.79 
 182,235.77 
 349,072,01 
 542,831.73 
 171,946.54 
 179,501.68 
 430,901.49 
 325,251.16 
 312,354.27 
 178,241.08 
 306,334.30 
 305,845,86 
 177,759.67 
 464,680.50 
 176,491.96 
 149,836.24 
 246,036.52 
 341,596.96 
 364,130.63 
 235,731.08 
 252,554.02 
 616,573.08 
 369,861.69 
 482,521.73 
 438,549.67 
 201,846,86 
 
 8,400,380.84 
 183,944.08 
 228,-541.78 
 179,010.24 
 
 1,105,166.77 
 443,151.69 
 129,082.28 
 376,260.42 
 347,382.02 
 319,936.44 
 341,467.97 
 246,694.61 
 226,807.50 
 198,125.43 
 359,238.92 
 86,863.48 
 279,737.68 
 829,138.40 
 620,970.29 
 250,969.17 
 220,015.06 
 353,829.06 
 353,825.22 
 220,684.73 
 188,.590.41 
 301, 499. .87 
 319,135.04 
 368,017.46 
 853,149.18 
 247,481.25 
 380,803.94 
 204,558.88 
 937,637.51 
 247,662.07 
 
 4,784,211.13 
 372,114.69 
 420,691.98 
 429,069.41 
 388,003.51 
 214,787.58 
 289,843.07 
 
 8,923,449.18 
 170,231.38 
 123,607.06 
 218,487.65 
 834,295,36 
 239,913,22 
 241,066,25 
 229, 272, .53 
 378,518.03 
 206,271.92 
 2.59,158.02 
 171,065.66 
 213,082.99 
 362,425.28 
 214,709.34 
 302,207.31 
 508,116.24 
 317,854.49 
 267,096.31 
 
 $5,318,610.49 
 
 $47,106,344.12 
 
444 
 
 THIRD BIENNIAL REPORT 
 
 TABLE V 
 
 RECEIPTS OF STATE OF MINNESOTA, CLASSIFIED AS TO SOURCE 
 FISCAL YEAR 1911 
 
 I General revenues: 
 
 1 From general tax on property — 
 
 (1) real estate $2,800,292.41 
 
 (2) personal property 581,703.25 
 
 2 From, special taxes on property — 
 
 (1) inheritances 459,405.70 
 
 (2) mortgage registry 128,987.94 
 
 (3) vessel tonnage 19,571.62 
 
 (4} elevators and grains 1,133.26 
 
 3 From special taxes on corporations — 
 
 (1) railroad Companies 3,933,310.32 
 
 (2) freight line companies 4,058.06 
 
 (3) express companies 37,290.05 
 
 (4) sleeping car companies 9,371.90 
 
 (5) telegraph companies 125,221.83 
 
 (6) telephone companies 155,707.72 
 
 (7) insurance companies 411,751.92 
 
 4 From licenses — 
 
 (1) commission merchants 31.00 
 
 (2) terminal elevators 44.00 
 
 (3) milk 1,337.00 
 
 14) Babcock test 1,661.00 
 
 (5) 2% of liquor licenses '. 54,614.58 
 
 (6) dining car liquor licenses 4,600.00 
 
 (7) hunting 24,115.50 
 
 fS) fishing 12,869.94 
 
 (9) trapping 50.00 
 
 (10) domestication 6.50 
 
 (11) motor cars 30,835.00 
 
 (12) detective 160.00 
 
 (13) embalming 1,044.70 
 
 (14) rendering 105.00 
 
 From fees — 
 
 (1) nomination 3,680.00 
 
 (2) incorporation 68,615.00 
 
 (3) state banks 24,965.00 
 
 (4) insurance companies 72,442.11 
 
 (5) oil inspection 56,852.84 
 
 (6) grain inspection 265,575.73 
 
 (7) hay inspection 14,651.00 
 
 6 From fines, forfeits and confiscations! 
 
 Cost of state government to taxpayers 
 
 7 From grants and gifts — 
 
 (1) I'nited States, for university 79,997.99 
 
 (2) Initcd .States, for snUlii-rs' home 35,875.00 
 
 (3) I'nitetl States, for r,'\ on cash land sales 8,023.76 
 
 (4) St. T,nuis rovinty. for l^ranch hospital 550.00 
 
 {5} Duiuth, for branch hospital .' 400.00 
 
 Total general revenues 
 
 II Commercial revenues: 
 
 1 From departmental earnings and miscellaneous receipts — 
 
 ( ] ) secretary of state 3,361.50 
 
 |2| public examiner 1,814.26 
 
 (3) public library commission 716.47 
 
 (4) game and fish commission 2,846.43 
 
 {'->) dairy and food commission ' 69.30 
 
 (ti) state aiiricultural society 18,884.40 
 
 (7) sales of dictionarie.s 2,528.85 
 
 (.Nl miscellaneous receipts 6J93.03 
 
 2 From state Institutinns — 
 
 (1 ) educatiunal— 
 
 (a) uuivLTsity .?37n. 101.73 
 
 (b) normal scliouls 20,S60.23 
 
 (c) state public school 2, 219, SO 
 
 (d) schools for defectives 54,311 1-5 
 
 447,493.00 
 
 S3, 381,995.66 
 
 609,098.52 
 
 4,676,711.80 
 
 131,474.22 
 
 506,781.68 
 9,288.41 
 
 $9,316,350.29 
 
 124,846.75 
 $9,440,197.04 
 
 $37,014.24 
 
MINNESOTA TAX COMMISSION 445 
 
 TABLE V— Continued 
 
 II Commercial revenues — continued: 
 
 2 From state institutions — continued — 
 
 (2} correctional — 
 
 (a) training school for boys S2,430.42 
 
 (b) industrial school for girls 92.18 
 
 (c) reformatory 52,018.88 
 
 (d) prison 133,295.67 
 
 (3) medical— $187,837.15 
 
 (a) crippled children's hospital .99 
 
 (b) sanitarium for consumptives. . . 26,047.66 
 
 (c) insaiie asylums and hospitals. . . 37,736.15 
 
 63.784.80 
 
 {4} soldiers' home 1,715.54 
 
 . 700,830,49 
 
 3 From state lands — 
 
 (1) sales of grass 2,991.37 
 
 (2) sales of timber 166,272.45 
 
 (3) mineral permits and contracts 17,600.00 
 
 (4) royalty on iron ore 312,309.29 
 
 (5) interest on deferred stumpage 3,129.59 
 
 (6) interest on land contracts 292,010.84 
 
 794,313.54 
 
 4 From twine plant at prison 1,104,071.90 
 
 5 From interest on investments — 
 
 (1) loans to other civil divisions 360,448.32 
 
 (2) trust fund bonds 260,305.82 
 
 (3) daily bank balances 60,477.24 
 
 681,231.38 
 
 Total commercial revenues $3,317,461.66 
 
 III Non-revenue receipts: 
 
 1 From fire insurance 200.74 
 
 2 From payments on land contracts 507,641.53 
 
 3 From repayments of loans — 
 
 (1) by other civil divisions 639,659.82 
 
 (2) seed grain loans 1,598.09 
 
 641,257.91 
 
 4 From debt incurred during the year — 
 
 (1) prison building certificates 411,194.79 
 
 {2\ unpaid warrants issued during the year 111,906.64 
 
 523,101.43 
 
 5 From transfers — 
 
 (1) state capitol certificates 1,100,000.00 
 
 (2) Crookston school of agriculture 8,223.00 
 
 (3) other transfers 122,174.13 
 
 1,230,397.13 
 
 6 From refunds 9.100.77 
 
 7 From agency transactions— 
 
 (1) scaling fees for pine 2,409.46 
 
 (2) county ditch bonds 174,356,00 
 
 176.765.46 
 
 Total non-revenue receipts . $3,088,470.97 
 
 TOTAL RECEIPTS 15,846,129.56 
 
 Cash on hand at beginning of year 4,261,231.67 
 
 Grand total of receipts and cash on hand 20,107,361.23 
 
446 
 
 THIRD BIENNIAL REPORT 
 
 TABLE VI 
 
 PAYMENTS OF THE STATE OF MINNESOTA, CLASSIFIED AS TO PURPOSE 
 FISCAL YEAR ENDING JULY 31, 1911 
 
 
 Maintenance 
 
 Permanent 
 Improvements 
 
 Total 
 
 I state government in general : 
 
 $88,600.04 
 317,981.41 
 19,792.37 
 75,823.27 
 38,442.67 
 32,516.66 
 1,524.37 
 
 
 $88,600.04 
 
 317,981.41 
 
 19 792 37 
 
 2 Legislative expenses 
 
 
 
 
 
 75,823.27 
 
 
 
 38,442 67 
 
 
 
 32 516 66 
 
 
 
 1,524.37 
 
 
 $17,038.00 
 
 17,038 00 
 
 
 137,123.43 
 
 137,123.43 
 
 
 
 
 Total for government in general ......... 
 
 II Protection of life and property: 
 1 Preservation of the peace — 
 (a) courts, etc. — 
 
 $711,804.22 
 
 216,925.12 
 
 47,923.79 
 
 500.00 
 
 1,799.99 
 
 8,925.52 
 
 32.06 
 
 $17,038.00 
 
 _ $728,842.22 
 
 216,925 12 
 
 
 
 47,923.79 
 
 
 
 500.00 
 
 
 
 1 799 99 
 
 
 
 8,925.52 
 
 
 
 32.06 
 
 
 
 
 
 $276,106.48 
 
 106,846.26 
 9,250.00 
 
 
 $276,106.48 
 
 (b) militia — 
 
 
 106 846 26 
 
 
 
 9,250.00 
 
 
 
 
 Total militia 
 
 $116,096.26 
 
 86,219.43 
 
 2,147.01 
 
 164,780.53 
 
 178,975.77 
 
 
 $116,096.26 
 
 92,210.26 
 1.39,174.92 
 187,374.33 
 191,989.53 
 672 847 74 
 
 (c) correctional institutions — 
 
 (1) state training school 
 
 (2) state industrial school for girls. . . 
 
 (3) state reformatory 
 
 (4) state prison 
 
 5,990.83 
 
 137,027.91 
 
 22,593.80 
 
 13,013.76 
 
 672,847.74 
 
 
 
 
 Total correctional institutions. . . . 
 2 Preservation of public health — 
 (a) against disease — 
 
 $432,122.74 
 
 63,042.32 
 781.02 
 
 50,532.35 
 
 10,746.40 
 
 1,182,61 
 
 83,933.40 
 
 $881,474.04 
 
 $1,283,696.78 
 
 63,042.32 
 
 (2) state board of examiners for nurses 
 
 (3) state tuberculosis commission and 
 
 sanitarium 
 
 (b) against accident — 
 
 (1 ) motor vehicles 
 
 45,834.18 
 
 781.02 
 96,366.53 
 10,746.40 
 
 
 
 1,182.61 
 
 
 
 83,933.40 
 
 
 
 
 Total for public health 
 
 3 Protection of property against natural 
 agencies — 
 (a) against fire — 
 
 $210,218.10 
 
 12,661.91 
 
 121,732.55 
 
 40,494.08 
 
 95,685.94 
 
 127,982.69 
 
 $45,834.18 
 
 $266,062.28 
 
 12,661.91 
 
 
 
 121,732.55 
 40,494.08 
 
 
 
 (4) state institutions insurance 
 
 
 95,685.94 
 
 (5) fire companies 
 
 
 127 982 69 
 
 
 
 
 Total fire 
 
 J398,557.17 
 
 ■ 
 
 $398,557.17 
 
 
 186,649.25 
 
 186,649.25 
 46,360 53 
 
 (c) against animals and disease — 
 
 {!) state live stock sanitary board. . . 
 
 46,360.53 
 1,207.23 
 8,566.79 
 
 29,350.50 
 
 
 
 1,267.23 
 
 (3) destruction of insects 
 
 
 8,566.79 
 
 
 
 29,350.50 
 
 
 
 
 
 $484,102.22 
 
 53,511.94 
 51,562.53 
 27,229.61 
 
 $186,649.26 
 
 $670,761.47 
 
 53,511.94 
 61,562.53 
 
 4 Regulation of industry in the public interest — 
 
 (a) agencies of transportation and exch. — 
 
 fl) railroad and warehouse commiss'n 
 
 (2) bank examiner 
 
 (3) insurance commissioner 
 
 
 27,229.61 
 
 
 
MINNESOTA TAX COMMISSEON 
 
 447 
 
 TABLE VI— Continued 
 
 
 Maintenance 
 
 Permanent 
 improvements 
 
 Total 
 
 II Protection of life and property — continued: 
 
 4 Regulation of industry in the public interest — 
 continued — 
 (b) inspection and grading of grain and hay 
 
 S282,205.83 
 36,876.38 
 
 
 $282 205 83 
 
 (c) relation of employers and employes — 
 
 
 36,876.38 
 
 
 
 Total regulation of industry 
 
 $451,386.29 
 
 
 $461,386.29 
 
 
 
 
 Total protection of life and property. . 
 
 Ill Promotion of efficiency; 
 1 Public works — 
 
 (a) for transportation — 
 
 $1,970,032.09 
 
 27,362.05 
 
 $1,083,967.47 
 
 $3,053,989.56 
 
 27,362.05 
 
 
 83,326.55 
 3,606.84 
 
 13,186.87 
 
 83,326 55 
 
 
 
 3,606.84 
 13,186.87 
 
 2 Bounties and grants in aid of industries — 
 
 (a) for tree planting 
 
 
 
 68,307.04 
 20,000.00 
 
 68,307.04 
 
 3 Bureau of immigration 
 
 
 20,000.00 
 
 
 
 
 
 $115,669.09 
 
 14,471.88 
 1,208,637.69 
 
 141,508.63 
 24,509.00 
 20,880.67 
 
 278,791.44 
 
 1,523.64 
 
 10,498.29 
 
 30,237.54 
 
 21,000.00 
 
 372,822.45 
 76,953.30 
 
 469,860.81 
 
 8.50 
 
 1,943,802.30 
 
 397,041.31 
 
 12,147.68 
 
 19,703.67 
 
 44,876.15 
 
 3,764.50 
 
 $100,120.26 
 
 $215,789.35 
 
 4 Education — 
 
 14,771.88 
 
 
 443,768.24 
 116, .509. 75 
 
 1,662,405.83 
 
 (c) agricultural education and stations — 
 (1) agricultural schools and stations.. 
 
 257,018.38 
 24,509.00 
 
 
 
 20,880.57 
 
 (d) normal schools and instruction — 
 
 115,209.13 
 
 394,000.57 
 
 
 1,523.64 
 
 
 
 10,498.29 
 
 
 
 30,237.54 
 
 (5) high schopls, normal instruction. . 
 
 
 21,000.00 
 
 
 372,822.45 
 
 
 3,449.39 
 
 80,402.69 
 
 (g) common schools — 
 
 469,860.81 
 
 
 
 8.50 
 
 
 
 1,943,802.30 
 
 
 117,428.70 
 
 514,470.01 
 
 5 Libraries — 
 
 12,147.68 
 
 
 
 19,703.67 
 
 (c) traveling and school libraries 
 
 
 44,875.15 
 
 
 3,764.50 
 
 
 
 
 Total schools and libraries 
 
 $5,093,038.25 
 
 $795,366.21 
 12,066.67 
 
 4,877.05 
 
 $5,888,403.46 
 12,055.67 
 
 7 Recreation — 
 
 8,865.93 
 
 81,520.24 
 12,159.92 
 
 13,742.98 
 
 (b) game and fish — 
 
 (1) game and fish commission 
 
 81,520.24 
 
 5,955.06 
 
 18,114.98 
 
 
 
 
 $102,546.09 
 
 20,784.00 
 
 172,593.14 
 
 113,757.97 
 
 12,536.11 
 
 $10,832.11 
 
 $113,378.20 
 
 8 Compensation to injured state employes. . . . 
 
 9 Pensions and care of soldiers — _ 
 
 20,784.00 
 
 
 172,593.14 
 
 
 
 113,757.97 
 
 
 
 12,536.11 
 
 
 
 
 Total compensation and soldiers. 
 10 Hun-ane and charitable institutions — 
 
 $319,671.22 
 
 10,084.82 
 
 103.74 
 
 4,498.21 
 
 088.71 
 
 35,330.66 
 
 841,026.20 
 
 19,893.23 
 
 1,547.33 
 
 
 $319,671.22 
 
 
 10,084.82 
 
 
 
 103.74 
 
 
 
 4,498.21 
 
 {d) state conference of charities and cor- 
 
 
 688.71 
 
 
 
 35,330.66 
 
 
 245,737.71 
 33,179.78 
 
 1,089,763.91 
 
 
 63,073.01 
 
 
 1,647.33 
 
 
 
 
 Total humane and charitable .... 
 
 $916,172.80 
 
 $278,917.49 
 
 $1,195,090.29 
 
448 
 
 THIRD BIENNIAL REPORT 
 
 TABLE VI— Continued 
 
 Maintenance 
 
 Permanent 
 Improvements 
 
 Total 
 
 III Promotion of efficiency — continued: 
 11 Unclassified 
 
 $4,622.66 
 
 $4,622.66 
 
 Total for promotion of efficiency. 
 General maintenance and improve'ts. 
 
 IV Commercial enterprises: 
 
 1 Dictionary fund 
 
 2 State lands — 
 
 (a) land in general 
 
 (b) state swamp lands and drainage. 
 
 (c) timber board 
 
 (d) mineral lands 
 
 3 Twine plant at prison 
 
 $6,661,720.10 
 
 $1,197,290.74 
 
 $7,749,010.84 
 
 $9,233,666.41 
 
 2,855.50 
 
 33,942.32 
 
 27,242.05 
 
 4,173.99 
 
 l.S, 500.00 
 
 1,105,893.49 
 
 $2,298,286.21 
 
 $11,631,842.62 
 
 2,855.50 
 
 33,942.32 
 
 27,242.05 
 
 4,173.99 
 
 13,500.00 
 
 1,105,893.49 
 
 Total for commercial enterprises. 
 Total maintenance and improvements 
 
 $1,187,607.35 
 
 $1,187,607.36 
 
 $10,421,163.76 
 
 $2,298,286.21 
 
 V Interest paid: 
 
 1 On state capitol certificates . 
 
 2 On temporary loans 
 
 $12,719,449.97 
 
 53,520.82 
 3,093.05 
 
 Total for interest. 
 
 VI Payments on principal of state debt; 
 
 1 Capitol certificates 
 
 2 Outstanding warrants of previous years. 
 
 Total paid on state debt .... 
 
 $66,613.87 
 
 1,100,000.00 
 49,189.09 
 
 VII Transfers, refunds, agency and trust payments : 
 
 1 Transfers 
 
 2 Refunds 
 
 3 Agency (scaling fees) .•. 
 
 4 Trust— 
 
 (a) invested school fund 
 
 (b) invested university fund 
 
 (c) invested swamp land fund 
 
 $1,149,189.09 
 
 122,174.13 
 
 23,365.91 
 
 2,353.01 
 
 2,301,442.00 
 
 88,900.00 
 
 135,382.00 
 
 Total for transfers, etc . 
 
 $2,673,617.06 
 
 TOTAL PAYMENTS 
 
 Cash on hand at end of year. 
 
 $16,698,869.98 
 3,608,491.26 
 
 Grand total of payments and cash on hand . 
 
 $20,107,361.23 
 
450 
 
 THIRD BIENNIAL REPORT 
 
 TABLE VII 
 
 RECEIPTS OF THE UNITED STATES BY SOURCES FOR THE FISCAL YEAR ENDING 
 
 JUNE 30, 1911 
 
 Source of Income 
 
 Amount 
 
 I General revenues from: 
 
 (a) taxea and licenses — 
 
 1 customs 
 
 2 internal revenue 
 
 3 corporation tax 
 
 4 bank note tax 
 
 5 annual yacht tax (tariff act Aug. 5, 1909) 
 
 6 immigrant tax 
 
 Total taxes and licenses 
 
 (b) fees, fines and penalties — 
 
 1 judicial fees, fines and penalties 
 
 2 naturalization fees 
 
 3 customs fees, fines and penalties 
 
 4 naval hospital fund 
 
 5 naval fines and forfeitures 
 
 6 letters patent fees 
 
 7 consular fees 
 
 8 other fees, fines and forfeitures 
 
 Total fees, fines and penalties 
 
 Total coercive revenues 
 
 (c) gifts and indemnities 
 
 1 forest co-operative fund 
 
 2 Chinese indemnity 
 
 3 other gifts and donations 
 
 Total gifts and indemnities 
 
 Total general revenues 
 
 n Commercial revenues from: 
 
 (a) departmental earnings (exclusive of I, b) — 
 
 1 profits on coinage 
 
 2 Panama canal (sales, work done, etc) 
 
 3 other sales, rentals, etc 
 
 Total departmental earnings 
 
 (b) public lands — 
 
 1 sales 
 
 2 land fees 
 
 3 reclamation townsites 
 
 (c) forests — 
 
 1 forest reserve fund 
 
 2 depredations 
 
 (d) sealskins 
 
 Total from lands, forest and sealskins .... 
 
 (e) postal service 
 
 (f) interest — 
 
 1 from Pacific railways 
 
 2 on public deposits 
 
 3 on Panama R. R. Co.'s notes 
 
 4 premium on Panama bonds 
 
 5 other interest received 
 
 Total interest received 
 
 Total commercial revenues 
 
 Total revenue receipts 
 
 Ill Non-revenue receipts from: 
 
 (a) offsets to outlays (realty sales) 
 
 (b) Panama bonds 
 
 (c) transfers and refunds — 
 
 1 reimbursements for Indian expenditures 
 
 2 payment of Panama R. R. Co.'s notes (principal) 
 
 3 other transfers and refunds 
 
 Total transfers and'refunds 
 
 S314,497,071.24 
 
 289,012,224.20 
 
 33,516,976.59 
 
 3,503,502.48 
 
 8,747.34 
 
 3,669,816.00 
 
 $644,208,337.85 
 
 749,652.92 
 
 288,034.00 
 3,574,031.62 
 1,012,755.26 
 
 689,953.24 
 1,976,064.21 
 1,634,342.30 
 
 674,546.32 
 
 $10,599,379.87 
 
 $654,807,717.72 
 
 6,860.48 
 533.473.49 
 132,678.10 
 
 $673,012.07 
 
 $655,480,729.79 
 
 5,272,346.64 
 1,577,383.81 
 2,090,367.97 
 
 $8,940,098.42 
 
 6,731, 
 1,520, 
 
 2,018, 
 220, 
 403, 
 
 636.88 
 750.01 
 468.80 
 
 830.67 
 393.98 
 946.94 
 
 $9,966, 
 
 237,879, 
 
 42, 
 
 79, 
 
 460, 
 
 16, 
 
 ,027.28 
 
 ,823.60 
 
 ,766.88 
 ,619.61 
 ,900.63 
 ,536.04 
 ,692.12 
 
 $607, 
 $257,392, 
 
 516.28 
 464.68 
 
 $912,873,194.37 
 
 1,133,702.38 
 17,641,634.00 
 
 5,702,566.90 
 100,000.00 
 648,552.74 
 
 $6,361,119-64 
 
MINNESOTA TAX COMMISSION 
 TABLE VII— Cantiaued 
 
 451 
 
 Source of Income 
 
 III Non-revenue receipts {rem: continued 
 
 (d) agency and trust transactions — 
 
 1 national hank note fund 
 
 2 trust funds 
 
 Total agency and trust receipts . . . 
 Total non-revenue receipts 
 
 TV Receipts from local sources, as follows: 
 
 (a) Alasilva fund and game licenses 
 
 (b) District of Columbia fund 
 
 Total from local sources 
 
 V Net receipts unclassified (not covered by warrant) 
 Total receipts 
 
 Amount 
 
 , 40,232,555.00 
 11,954,237.49 
 
 $62,186,792.49 
 
 $77,313,248.61 
 
 180,.';68.09 
 7,060,080.10 
 
 $7,240,648.19 
 169,832.66 
 
 $997,586,923.63 
 
452 
 
 THIRD BIENNIAL, REPORT 
 
 TABLE VIII 
 
 PAYMENTS OF THE UNITED STATES BY PURPOSES FOR THE FISCAL YEAR ENDING 
 
 JUNE 30, 1911 
 
 Purpose of Payment 
 
 Maintenance 
 
 Capital Outlay 
 
 Total 
 
 I 
 
 government in general, as follows: 
 
 1 Legislation — 
 
 (a) senate and house of represent'ves 
 
 (b) congressional commissions — 
 
 (1) immigration commission.. . . 
 
 (2) monetary commission 
 
 fc) puijlic printing office 
 
 (d) library of congress 
 
 $6,659,997.89 
 
 48,772.32 
 
 74,981.34 
 
 5,438,335.47 
 
 642,809.62 
 
 310,695.60 
 
 $401,776.41 
 
 $7,061,774.30 
 48 772 32 
 
 
 
 74,981.34 
 5,438,335 47 
 
 
 
 
 
 642,809.62 
 310,695.60 
 
 
 (e) miscellaneous legislative expenses 
 
 Total for legislation 
 
 2 Administration, as follows — 
 
 
 
 
 
 $13,176,692.24 
 
 212,702.10 
 
 192,585.64 
 41,171.04 
 16,000.00 
 
 272,144.15 
 
 23,791,249.46 
 3,802,821.46 
 4,518,431.74 
 
 $401,776.41 
 
 $13,677,368.66 
 
 212,702.10 
 
 192,585:64 
 41,171.04 
 
 
 (b) executive commissions — 
 
 (1) tariff board 
 
 
 
 (2) efficiency commission 
 
 (3) railroad securities com 
 
 (c) civil service commission 
 
 (d) executive depts. (gen'l purposes) 
 
 
 
 
 16,000 00 
 
 
 
 -272,144 15 
 
 
 
 23,791,249.46 
 
 3,802,821.46 
 
 20 805 957 56 
 
 
 
 
 
 (3) public buildings 
 
 16,287,525.82 
 
 
 Total for administration.. . . 
 
 Total for gov't in general... . 
 
 Protection of life and property : 
 1 Preservation of the peace — 
 (a) national defense — 
 
 (1) foreign affairs 
 
 
 
 $32,847,106.69 
 
 $16,287,626.82 
 
 $49,134,631.41 
 
 II 
 
 $46,022,697.83 
 
 2,378,794.76 
 119,010,735.74 
 117,395,566.82 
 
 2,698,948.87 
 151,081.10 
 
 4,712,1.50.27 
 87,391.91 
 35,789.60 
 73.418.20 
 
 1,749,960.16 
 
 $16,689,302.23 
 
 $62,712,000.06 
 
 2,378,794.76 
 119,326,206.93 
 117,395,566.82 
 
 2,698,948 87 
 
 
 
 315,471.19 
 
 
 
 
 (b) courts and crimes — 
 
 (1) department of justice 
 
 (2) supreme court 
 
 
 
 
 151 081 10 
 
 
 
 
 4,712,150.27 
 
 
 
 
 87,391.91 
 35,789.60 
 73,418 20 
 
 
 (5) commerce court 
 
 
 
 
 
 
 (7) miscellaneous court expenses 
 Total for preservation of the 
 
 
 1,749 960 16 
 
 
 
 
 
 $248,293,837.43 
 
 1,887,745.95 
 
 3,728,146.19 
 
 538,844.24 
 
 7,446,769.19 
 
 $316,471.19 
 
 $248,609,308.62 
 
 1,887,745.95 
 3,728,146.19 
 
 
 2 Safeguarding public health and safety — 
 
 
 (b) food and drug inspection 
 
 
 
 
 538,844.24 
 
 
 (d) light bouses and coast patrol. . . . 
 
 Total for safeguarding health 
 and safety 
 
 
 7,446,769.19 
 
 
 
 
 
 $13,601,505.67 
 
 2,838,538.45 
 178,408.61 
 188,583.28 
 
 1,129,876.88 
 185,818.58 
 
 
 $13,601,606.67 
 
 2,838,538.45 
 
 
 3 Regulation of private industry in the 
 public interest — - 
 
 
 
 
 
 178,408.61 
 
 
 (c) bureau of corporations 
 
 
 188,583 28 
 
 
 (d) interstate commerce commission. 
 
 (e) supervision of national banks. . . 
 
 Total for reg'l'n of industry.. 
 
 Total for protection of life 
 and property . 
 
 
 1,129,876.88 
 
 
 
 185,818.58 
 
 
 
 
 
 $4,621,226.80 
 
 
 $4,621,226.80 
 
 
 
 
 
 $266,416,668.80 
 
 7,314,299.96 
 
 $316,471.19 
 
 $266,732,039.99 
 
 . 7,314,299.96 
 
 III 
 
 Promotion of efficiency, as follows: 
 
 1 Public works — 
 
 (a) irrigation and drainage — 
 
 (1) reclamation service 
 
 
 725,250.34 
 
 725,250.34 
 
 
 (b) highways 
 
 206,311.24 
 1,646,306.73 
 8,449,876.39 
 
 206,311.24 
 
 
 
 
 1,646,306.73 
 
 
 (d) rivers and harbors. . . . 
 
 23,508,669.72 
 37,063,515.33 
 
 31,958,546.11 
 
 
 
 37,063,515.33 
 
 
 (f) telegraph and cable lines 
 
 Total public works 
 
 277,082.36 
 
 277,082 36 
 
 
 
 
 
 $17,893,876.68 
 
 $61,297,436.39 
 
 $79,191,312.07 
 
MINNESOTA TAX COMMISSION 
 TABLE VIII— JContinued 
 
 453 
 
 Purpose of Payment 
 
 Maintenance 
 
 Capital Outlay 
 
 Total 
 
 III Promotion of efficiency, as follows — cont'd: 
 2 Other aida to private industries — 
 
 (a) fisheries service 
 
 $1,043,065.82 
 
 6,225.49 
 
 4,961,010.59 
 
 2,000,387.32 
 
 811,845.69 
 
 1,802,666.46 
 
 338,936.93 
 
 3,843.61 
 
 
 $1,043,065.82 
 
 
 
 6,225.49 
 
 
 
 4,961,010.59 
 
 (d) patents and copyrights 
 
 
 2,000,387.32 
 
 (e) trade promotioiv — 
 
 (1) commerce and labor dept. . . 
 
 
 811,845.69 
 
 
 
 1,802,666.48 
 
 
 
 338.936.93 
 
 (4) expositions 
 
 
 3,843.61 
 
 
 
 
 Total aids to private industry 
 
 $10,966,981.91 
 
 406,197.22 
 
 966,436.51 
 
 1,019,956.42 
 
 1,231,115.38 
 
 1,354,589.92 
 
 6,409,551.08 
 
 162,252.08 
 
 713,080.12 
 
 
 $10,966,981.91 
 
 3 Scientific investigation and publication- 
 
 
 406,197.22 
 
 
 906,436.51 
 
 
 
 1,019,956.42 
 
 
 
 1,231,115.38 
 
 
 
 1,354,589.92 
 
 (f) census bureau 
 
 
 6,400,551.68 
 
 
 
 162,252.08 
 
 
 
 713,080.12 
 
 
 
 
 
 $12,263,179.33 
 
 2,250,000.00 
 3,468,341.63 
 
 $6,718,341.63 
 
 27,002.31 
 111,664.88 
 216,633.12 
 
 
 $12,263,179.33 
 
 4 Education — 
 
 1,572,455.10 
 
 3,822,455.10 
 
 
 3,468,341.63 
 
 Total for education 
 
 5 Recreation — 
 
 $1,572,466.10 
 
 $7,290,796.73 
 
 27,002.31 
 
 
 
 111,664.88 
 
 
 
 216,633.12 
 
 
 
 
 
 $355,300.31 
 
 5,140,006.24 
 157,980,575.01 
 
 
 $355,300.31 
 
 6 Relief of old soldiers — 
 
 
 5,140,006.24 
 
 
 
 157,980,676.01 
 
 
 
 
 
 $163,120,581.25 
 
 6,504,121.24 
 
 
 $163,120,581.26 
 
 
 
 6,504,121.24 
 
 
 
 
 Total for promotion of effici- 
 
 $216,822,382.35 
 
 5,535,915.90 
 4,061,182.45 
 
 767,899.53 
 
 3,900,273.65 
 
 56,812.00 
 
 239,416,487.47 
 
 $62,869,890.49 
 
 $279,692,272.84 
 
 IV Public services, as follows: 
 
 5,535,915.90 
 
 2 Public lands service 
 
 3 Issuance of money — 
 
 (a) mints and as?ay ofEces 
 
 (b) paper money (engraving, print- 
 
 
 4,061,182.45 
 767,899.53 
 
 
 3,900,273.65 
 
 
 
 56,812.00 
 
 
 
 239,416.487.47 
 
 
 
 
 Total for public services , . . 
 V Local government, as follows: 
 
 $253,738,571.00 
 
 447,729,70 
 11,116,129.95 
 
 
 $253,738,571.00 
 
 
 447,729.70 
 
 
 
 11,116,129.95 
 
 
 
 
 Total for locaj government. 
 
 $11,563,859.65 
 
 
 $11,563,869.65 
 
 
 
 Total maintenance and permanent improv'm'ts 
 
 $794,564,079.63 
 
 $79,874,663.91 
 
 $874,438,743.64 
 
 21,311,334.12 
 
 
 
 35,223,330.35 
 
 VIII Transfers, refunds, agency and trust pay- 
 ments, as follows: 1 
 
 
 2 909,948 .59 
 
 
 
 
 17,461,271.23 
 
 
 
 
 12,740,921.22 
 
 
 
 
 
 
 
 
 $33,112,141.04 
 
 
 
 
 
 TOTAL PAY MENTS 
 
 
 
 $964,085,555.05 
 
 
 
 
 
454 
 
 THIRD BIENNIAL REPORT 
 TABLE IX 
 
 WEALTH, DEBT AND TAXATION IN CITIES AND VILLAGES OF MINNESOTA 
 
 (FISCAL YEAR ENDING DECEMBER 31, 19y, OR DATE NEAREST THERETO) 
 
 CLASS 1 CITIES— Above 76,000 in 1910 
 
 Items 
 
 Totals 
 
 Minneapolis 
 
 St. Paul 
 
 Duluth 
 
 1 Year of incorporation as city 
 
 2 Date wtien fiscal year ends. . 
 
 3 Population according to U. 
 
 S census 1910 .... 
 
 
 1867 
 Deo. 31 
 
 301,408 
 311,277 
 
 1854 
 Dec. 31 
 
 214,744 
 219,912 
 
 1887 
 
 Dec. 31 
 594,618 
 
 612,205 
 
 Dec. 31 
 78,466 
 
 4 Population in 1911, com- 
 puted from 1900 and 1910 
 
 81,016 
 
 
 
 5 Assessed valuation of real 
 
 S282, 144,071. 00 
 
 86,654,216.00 
 
 368,798,287.00 
 951,361,436.00 
 
 38.77% 
 
 $602.41 
 
 1,553.99 
 
 $151,600,375.00 
 
 47,309,833.00 
 
 198,910,208.00 
 515,004,262.00 
 
 38.62% 
 
 $639.01 
 
 1,654.49 
 
 $97,796,316.00 
 
 28,489,922.00 
 
 126,286,238.00 
 297,538,141.00 
 
 42.44% 
 
 $574.25 
 
 1,352.99 
 
 $32,747,380.00 
 
 6 Assessed valuation of per- 
 
 sonal property (exclusive 
 of money and credits) .... 
 
 7 Total assessed valuation 
 
 (item 5 -^ item 6) 
 
 8 Total true valuation 
 
 9 Per cent of assessed to true 
 
 10,854,461.00 
 
 43,601,841.00 
 138,819,033.00 
 
 31.41% 
 
 10 Assessed valuation per capita 
 
 (item 7 -^ item 4) 
 
 11 True valuation per 1 capita 
 
 (item 8 -^ item 4) 
 
 $538.19 
 1,713.48 
 
 12 Total tax levied (except 
 
 special assessments) 
 
 13 Tax levied for state, county 
 
 and township purposes 
 (except special assessments) 
 
 14 Tax levied for municipal and 
 
 school purposes (except 
 special assessments) 
 
 15 Per capita tax for all pur- 
 
 poses (item 12 -^ item 4). 
 
 16 Per capita tax for municipal 
 
 and school purposes (item 
 14 ^ item 4) 
 
 $11,584,749.83 
 
 2,684,614.26 
 
 8,900,135.57 
 18.92 
 
 14.54 
 
 $6,311,120.96 
 
 1,358,556.65 
 
 4,952,564.31 
 20.27 
 
 15.91 
 
 $3,690,882.04 
 
 1,007,764.18 
 
 2,683,117.86 
 16.78 
 
 12.20 
 
 $1,582,746.83 
 
 318,293.43 
 
 1,264,453.40 
 19.54 
 
 15.61 
 
 
 
 17 Total average tax rate (item 
 12 ~- item 7) 
 
 31.41 mills 
 12.18 " 
 24.13 " 
 
 31.73 mills 
 12.25 " 
 24.90 ^" 
 
 29.23 mills 
 12.40 " 
 21.25 " 
 
 36.30 mills 
 
 18 Total average tax rate based 
 on true valuation (item 12 
 -i- item 8) 
 
 11.40 " 
 
 19 Tax rate for municipal and 
 school purposes (item 14 
 -H item 7) . 
 
 29.00 " 
 
 20 Tax rate for municipal and 
 
 
 school purposes based on 
 true valuation (item 14 -^ 
 
 9.36 " 
 
 9 . 62 " 
 
 9.02 " 
 
 9.11 " 
 
 
 
 21 Total debt outstanding at 
 close of fiscal year, as 
 
 $38,610,287.08 
 
 18,724,200.00 
 7,263,700.00 
 
 7,982,000.00 
 3,610,968.87 
 1,029,418.21 
 
 4,454,040.61 
 
 34,156,246.47 
 
 9.3% 
 
 3.6% 
 $55.79 
 
 $19,403,287.08 
 
 10,490,200.00 
 4,029,700.00 
 
 2,430,000.00 
 
 1,466,968.87 
 
 986,418.21 
 
 3,896,775.05 
 
 15,506,512.03 
 
 7.8%, 
 
 3.0% 
 $49.82 
 
 $12,192,000.00 
 
 5,907,000.00 
 2,059,000.00 
 
 2,231,000.00 
 1,995,000.00 
 
 $7,015,000.00 
 
 22 Bonds for departmental pur- 
 
 2,327,000.00 
 
 23 Bonds for school purposes. . 
 
 24 Bonds for public service 
 
 1,^5,000.00 
 3,321,000.00 
 
 25 Special assessment loans. . . . 
 
 149,000.00 
 43,000.00 
 
 27 Sinking fund for debt reduc- 
 
 408,521.00 
 11,783,479.00 
 
 9.3% 
 
 4.0% 
 $53.58 
 
 148,744.56 
 
 28 Net debt outstanding (item 
 21 — item 27) 
 
 6,866,255.44 
 
 29 Per cent of net debt to 
 assessed valuation (item 
 28 H- item 7) 
 
 15.7^% 
 
 30 Per cent of net debt to true 
 
 valuation (item 28 -h item 
 8) 
 
 31 Net debt per capita (item 28 
 
 4.9% 
 $84.75 
 
 
 
 32 Annual interest charge on 
 
 debt 
 
 33 Annual interest charge per 
 
 capita (item 32 -i- item 4) 
 
 34 Ratio of interest charge to 
 
 total levy for municipal 
 and school purposes (item 
 32 H- item 14) 
 
 $1,470,341.42 
 2.41 
 
 16.6% 
 
 $045,493.42 
 2.07 
 
 13.0% 
 
 $518,713.00 
 2.36 
 
 19.3% 
 
 $312,135.00 
 3.85 
 
 24.5% 
 
MINNESOTA TAX COMMISSION 
 
 455 
 
 TABLE IX— Continued 
 
 WEALTH, DEBT AND TAXATION IN CITIES AND VILLAGES OF MINNESOTA 
 
 (FISCAL YEAR ENDING DECEMBER 31, 1911, OR DATE NEAREST THERETO) 
 
 CLASS 2 CITIES AND VILLAGES— Above 5,000 and below 20,000 in 1910 
 
 Items 
 
 Totals 
 
 Winona 
 
 St. Cloud 
 
 Virginia* 
 
 1 Year of incorporation as city or 
 village 
 
 
 1857 
 Mar. 31 
 
 18,583 
 
 18,583 
 
 1888 
 Mar. 31 
 
 10,600 
 
 10,794 
 
 1895 
 
 
 
 
 3 Population according to U. S. 
 census, 1910 
 
 175,302 
 180,816 
 
 10,473 
 11,224 
 
 4 Population in 1911, computed 
 from 1900 and 1910 censuses. 
 
 5 Assessed valuation of real estate 
 
 6 Assessed valuation of personal 
 
 property (exclusive of money 
 and credits) 
 
 $135,189,066.00 
 
 15,400,758.00 
 
 150,689,824.00 
 409,782,354.00 
 
 36.75% 
 
 $832.84 
 
 2,266.30 
 
 $4,958,465.00 
 
 1,763,912.00 
 
 6,722,377.00 
 18,646,461.00 
 
 36.05% 
 
 $361.75 
 
 1,003.41 
 
 .$2,280,331.00 
 
 662,019.00 
 
 2,942,350.00 
 8,579,782.00 
 
 34.29%, 
 
 $272.59 
 
 794.87 
 
 $11,648,169.00 
 
 756,518.00 
 12 304 687 00 
 
 7 Total assessed valuation (item 
 5 ~f item 6) 
 
 
 33,176,927.00 
 
 9 Per cent of assessed to true 
 
 37.09% 
 
 10 Assessed valuation per capita 
 (item 7 -i- item 4) . . . . 
 
 $1 096 28 
 
 11 True valuation per capita (item 
 
 2,955.89 
 
 
 
 12 Total tax levied (except special 
 
 $4,056,147.49 
 
 1,320,674.36 
 
 2,735,473.13 
 22.43 
 
 16.13 
 
 $268,896.09 
 
 59,627.49 
 
 209,267.60 
 14.47 
 
 11.26 
 
 $118,654.05 
 
 31,874.36 
 
 86,779.69 
 10.99 
 
 8.04 
 
 $514,335.92 
 
 13 Tax levied for state, county and 
 township purposes (except 
 
 108,281.24 
 
 14 Tax levied for municipal and 
 school purposes (except spe- 
 
 406,054.68 
 
 15 Per capita tax for all purposes 
 
 45.82 
 
 16 Per capita tax for municipal and 
 school purposes (item 14 -h 
 
 36.18 
 
 
 
 17 Total average tax rate (item 12 
 
 26.94 mills 
 9 . 89 " 
 
 18.17 " 
 6.68 " 
 
 40.00 mills 
 14.42 " 
 31.13 " 
 11.22 " 
 
 40.33 mills 
 13.83 " 
 29.49 " 
 10.11 " 
 
 41.80 mills 
 
 18 Total average tax rate based on 
 true valuation (item 12 -^ 
 
 15.50 " 
 
 19 Tax rate for municipal and 
 school purposes (item 14 -^ 
 item 7) 
 
 33.00 " 
 
 20 Tax rate for municipal and 
 school purposes based on true 
 valuation (item 14 -h item 8) 
 
 12.24 " 
 
 21 Total debt outstanding at close 
 
 of fiscal year, as follows 
 
 22 Bonds for departmental purposes 
 
 23 Bonds for school purposes 
 
 24 Bonds for public service enter- 
 
 $4,787,398.49 
 1,477,000.00 
 1,242,708.66 
 
 1,108,001.82 
 292,443.53 
 667,244.49 
 239,550.38 
 
 4,547,848-11 
 
 3.0%, 
 
 1.1% 
 
 $25.15 
 
 $356,300.00 
 
 226,000.00 
 
 42,000.00 
 
 75,000.00 
 13,300.00 
 
 $282,263.58 
 
 190,000.00 
 
 17,500.00 
 
 70,000.00 
 
 $212,577.20 
 
 104,374.40 
 
 25 Special assessment loans 
 
 26 Other temporary loans 
 
 27 Sinking fund for debt reduction 
 
 28 Net debt outstanding (item 21 
 
 
 4,763.58 
 19,240.93 
 
 263,022.65 
 
 8.9% 
 
 3.1% 
 
 $24.3-6 
 
 168,202.80 
 
 11,942.07 
 
 344,367.93 
 
 5.1% 
 
 1.8% 
 
 .518.53 
 
 
 212,677.20 
 
 29 Per cent of net debt to assessed 
 
 valuation (item 28 -^ item 7) 
 
 30 Per cent of net debt to true 
 
 valuation (item 28 -^ item 8) 
 
 31 Net debt per capita (item 28 -^ 
 
 item 4) 
 
 1.7% 
 0.5% 
 $18.94 
 
 32 Annual interest charge on debt. 
 
 33 Annual interest charge per 
 
 capita (item 32 ~ item 4). . , 
 
 34 Ratio of net interest charge to 
 
 total levy for municipal and 
 school purposes (item 32 -^ 
 
 $209,530.73 
 1.16 
 
 7.7% 
 
 $15,865.00 
 .85 
 
 7.6% 
 
 $12,330.00 
 1.14 
 
 14.2% 
 
 $8,917.79 
 .79 
 
 2.2% 
 
 
 
 ♦Mineral 
 
456 
 
 THIRD BIENNIAL REPORT 
 
 TABLE IX 
 
 WEALTH, DEBT AND TAXATION IN CITIES AND VILLAGES OF MINNESOTA 
 
 CLASS 2 CITIES AND VILLAGES— 
 
 Items 
 
 Mankato 
 
 Stillwater 
 
 Red Wing 
 
 1 Year of incorporation as city or village 
 
 2 Date when fiscal year ends 
 
 3 Population according to U. S. census, 1910 
 
 4 Population in 191i, computed from 1900 and 
 
 1871 
 April t 
 10,365 
 
 10,365 
 
 1854 
 Mar. 31 
 10,198 
 
 10,198 
 
 1857 
 
 April 30 
 
 9,048 
 
 9,200 
 
 
 
 
 $2,884,994.00 
 
 954, .547.00 
 
 3, 839, .541. 00 
 
 12,883,624.00 
 
 29.80% 
 
 $370.43 
 
 1,242.99 
 
 $2,730,132.00 
 
 1,132,240.00 
 
 3,862,372.00 
 
 7,527,803.00 
 
 51.31% 
 
 $378.74 
 
 738.16 
 
 $2,229,771.00 
 
 6 Assessed valuation of personal property (exolu- 
 
 1,006,542.00 
 
 7 Total assessed valuation (item 6 + item 6) 
 
 3,236.313.00 
 10,270,754.00 
 
 
 31.51% 
 
 10 Asses.sed valuation per capita (item 7 -i- item 4) 
 
 11 True valuation per capita (item 8 -^ item 4) . . . 
 
 $351.77 
 . 1,116.38 
 
 12 Total tax levied (except special assessments) 
 
 13 Tax levied for state, county and township pur- 
 
 $165,099.07 
 
 47,994.26 
 
 117,104.81 
 15.93 
 
 11.30 
 
 $128,423.85 
 
 36,692.52 
 
 91,731.33 
 12.59 
 
 9.00 
 
 $129,128.76 
 33,948.92 
 
 14 Tax levied for municipal and school purposes 
 
 95,179.84 
 
 15 Per capita tax for all purposes (item 12 h- item 4) 
 
 16 Per capita tax for municipal and school purposes 
 
 14.04 
 10.35 
 
 
 
 17 Total average tax rate (item 12 -h item 7) .... . 
 
 18 Total average tax rate based on true valuation 
 
 42.90 mills 
 
 12.81 " 
 
 30.50 " 
 
 9.89 " 
 
 33.25 mills 
 17.06 " 
 23.75 " 
 12.19 " 
 
 39.90 mills 
 12.57 " 
 
 19 Tax rate for municipal and school purposes 
 (item 14 ■ item 7) \ 
 
 29.41 " 
 
 20 Tax rate for municipal and school purposes based 
 on true valuation (item 14 -^ item 8) 
 
 9.27 " 
 
 21 Total debt outstanding at close of 8scal year, as 
 
 $384,904.81 
 82,000.00 
 
 111,936.60 
 68,800.00 
 86,413.16 
 35,755.05 
 63,749.59 
 
 321,155.22 
 
 8.4% 
 
 2 5% 
 $30.98 
 
 $445,000.00 
 
 285,000.00 
 
 15,000.00 
 
 145,000.00 
 
 $263,069.15 
 
 
 78,000.00 
 
 
 78,500.00 
 
 
 , 94,500.00 
 
 
 12,069.15 
 
 
 
 
 
 
 
 28 Net debt outstanding (item 21 — item 27) 
 
 29 Per cent of net debt to assessed valuation (item 
 
 445,000.00 
 
 11.5% 
 
 5.9% 
 $43.64 
 
 263,069.15 
 8.1% 
 
 30 Per cent of net debt to true valuation(item 28 -4- 
 
 2.6% 
 
 31 Net debt per capita (item 28 -h item 4) 
 
 $28.59 
 
 
 $14,563.80 
 1.41 
 
 12.4% 
 
 $15,000.00 
 1.47 
 
 16.4% 
 
 $10,829.40 
 
 33 Annual interest charge per capita (item 32 -^ 
 
 1.17 
 
 34 Ratio of net interest charge to total levy for 
 municipal and school purposes (item 32 -^ 
 
 11.4% 
 
 
 
 
 JMonday preceding second Tuesday in April. 
 ^Mineral 
 
MINNESOTA TAX COMMISSION 
 
 457 
 
 — Continued 
 
 (FISCAL YEAR ENDING DECEMBER 31, 1911, OR DATE NEAREST THERETO) 
 Above 5,000 and below 20,000 in 1910 
 
 Faribault 
 
 Hibbing* 
 Vil. 
 
 Brainerd 
 
 Rochester 
 
 Chisholm* 
 Vil. 
 
 Crookston 
 
 1872 
 April t 
 9,001 
 
 9,114 
 
 1903 
 
 Jan. 31 
 
 8,832 
 
 9,467 
 
 1870 
 
 April 30 
 
 8,526 
 
 8,626 
 
 1853 
 
 Mar. 31 
 
 7,844 
 
 7,944 
 
 1901 
 
 Mar. 31 
 
 7,684 
 
 8,452 
 
 1879 
 Dec. 31 
 7,559 
 
 7,779 
 
 $1,897,385.00 
 
 641,113.00 
 
 2,538,498.00 
 
 8,351,622.00 
 
 30.40% 
 
 $278.53 
 
 916.35 
 
 $63,464,364,00 
 
 509,979.00 
 
 63,974,343.00 
 
 163,005,034.00 
 
 39.25% 
 
 $6,757.61 
 
 17,218.24 
 
 $1,923,609.00 
 
 358,057.00 
 
 2,281,566.00 
 
 4,412,547.00 
 
 51.71% 
 
 $264.50 
 
 511.54 
 
 $1,924,764.00 
 
 544,097.00 
 
 2,468,861.00 
 
 8,174,230.00 
 
 30.20% 
 
 $310.78 
 
 1,028.98 
 
 $16,077,165.00 
 
 724,828.00 
 
 16,801,993.00 
 
 43,740,786.00 
 
 38.41% 
 
 $1,987.93 
 
 5,175.91 
 
 $1,039,205.00 
 
 474, .582.00 
 
 2,113,847.00 
 
 5,628,857.00 
 
 37.55% 
 
 $271.74 
 
 723.60 
 
 $99,985.26 
 
 25,456.18 
 
 74,529.08 
 10.97 
 
 8.18 
 
 $857,256.20 
 
 467,012.67 
 
 390,243.53 
 90.55 
 
 41.22 
 
 $99,248.12 
 
 33,424.94 
 
 65,823.18 
 11.51 
 
 7.63 
 
 $135,787.55 
 
 27,157.51 
 
 108.030.04 
 17.09 
 
 13,67 
 
 $424,470.89 
 
 122,654.55 
 
 301,816.34 
 50.22 
 
 35.71 
 
 $119,684.33 
 
 28,353.44 
 
 91,230.89 
 15.37 
 
 11.73 
 
 39.39 mills 
 
 11.97 " 
 
 29.36 " 
 
 8.92 " 
 
 13.40 mills 
 5.26 " 
 6.10 " 
 2.39 " 
 
 43.50 mills 
 22.49 " 
 28.85 " 
 14.92 " 
 
 55.00 mills 
 16.61 " 
 43.89 " 
 13.29 " 
 
 25.26 mills 
 9.70 " 
 
 17.96 " 
 6.90 " 
 
 66.57 mills 
 21.24 " 
 43.16 " 
 16.21 " 
 
 $168,063.42 
 15,000.00 
 27,312.00 
 95 000 00 
 
 $200,617.83 
 
 6,000.00 
 
 34,880.00 
 
 $330,215.34 
 182,500.00 
 132,000.00 
 
 $168,500.00 
 20,000.00 
 75,000.00 
 
 $92,199.17 
 
 $235,014.00 
 82,.500.00 
 
 17,848.15 
 72,701.82 
 
 86,592.00 
 33,000.00 
 
 13,495.87 
 
 17,255.55 
 
 15,336.58 
 
 152,726.84 
 
 6.0% 
 
 1.8% 
 $16.76 
 
 33,243.35 
 126,494.48 
 
 
 
 21,922.00 
 
 15,715.34 
 
 27,965.45 
 
 302,249.89 
 
 13.2% 
 
 6.8% 
 $35.04 
 
 73, .500.66 
 
 2,500.00 
 
 166,000.00 
 
 6.7% 
 
 2.0% 
 $20.90 
 
 1,649.20 
 
 11,000.00 
 32,314,00 
 
 200,617.83 
 
 0.3% 
 
 0.1% 
 $21.19 
 
 92,199.17 
 
 0.6% 
 
 0.2% 
 $10.91 
 
 202,700.00 
 
 9.6% 
 
 3.6% 
 $26.05 
 
 $5,705.29 
 .63 
 
 7.7% 
 
 $12,279.47 
 1.30 
 
 3.1% 
 
 $15,389.44 
 1.78 
 
 23.4% 
 
 $7,835.00 
 .99 
 
 7.2% 
 
 $6,642 30 
 .70 
 
 2.2% 
 
 $10,423.68 
 1.34 
 
 11.4% 
 
 tSecond Tuesday in April. 
 
458 
 
 THIRD BIENNIAL REPORT 
 
 TABLE IX 
 
 WEALTH, DEBT AND TAXATION IN CITIES AND VILLAGES OF MINNESOTA 
 
 CLASS 2 CITIES AND VILLAGES— 
 
 Items 
 
 Eveleth* 
 
 Cloquet 
 
 Austin 
 
 1 Year of incorporation as city or village 
 
 2 Date when fiscal year ends 
 
 3 Population according to U. S. census, 1910 
 
 4 Population in 1911, computed from 1900 and 
 
 1910 censuses 
 
 1902 
 
 Dec. 31 
 
 7,036 
 
 1904 
 
 Dec. 31 
 
 7,031 
 
 7,427 
 
 1873 
 
 Mar, 31 
 
 6,960 
 
 7,109 
 
 5 Assessed valuation of real estate 
 
 6 Assessed valuation of personal property (exclu- 
 sive of money and credits) 
 
 7 Total assessed valuation (item 5 + item 6) 
 
 8 Total true valuation 
 
 9 Per cent of assessed to true valuation 
 
 10 Assessed valuation per capita (item 7 -r- item 4) 
 
 11 True valuation per capita (item 8 -r item 4) . . . 
 
 $12,265,422.00 
 
 542,071.00 
 
 12,807,493.00 
 
 33,538,270.00 
 
 38.19% 
 
 SI, 715.90 
 
 4,493.34 
 
 $1,020,636.00 
 
 1,793,534.00 
 
 2,814,170.00 
 
 8,857,163.00 
 
 31.77% 
 
 $378.91 
 
 1,192.56 
 
 $1,504,039.00 
 
 390,828.00 
 
 1,894,867.00 
 
 6,312,581.00 
 
 30.02% 
 
 $266.54 
 
 887.97 
 
 12 Total tax levied (except special assessments). . . . 
 
 13 Tax levied for state, county and township pur- 
 
 poses (except special assessments) 
 
 14 Tax levied for municipal and school purposes 
 
 (except special assessments) 
 
 15 Per capita tax for all purposes (item 12 -^ item 4) 
 
 16 Per capita tax for municipal and school purposes 
 
 (item 14 -^ item 4) 
 
 $329,152.57 
 106,302.20 
 
 222,850.37 
 44.10 
 
 29.86 
 
 $132,380.79 
 33,207.20 
 
 99,173.59 
 17.82 
 
 13.35 
 
 $95,041.44 
 20,080.75 
 
 74,960.69 
 13.37 
 
 10.54 
 
 17 Total average tax rate (item 12 -^ item 7) 
 
 18 Total average tax rate based on true valuation 
 
 (item 12 ^ item 8) 
 
 19 Tax rate for municipal and school purposes (item 
 
 14 -i- item 7) '. 
 
 20 Tax rate for municipal and school purposes based 
 
 on true valuation (item 14 -t- item 8) 
 
 25.70 mills 
 9.81 " 
 
 17.40 " 
 6 . 64 " 
 
 47.04 mills 
 14.95 " 
 35.24 " . 
 11.20 " 
 
 50.16 mills 
 15.05 " 
 39.56 " 
 11.87 " 
 
 21 Total debt outstanding at close of fiscal year, as 
 
 follows 
 
 22 Bonds for departmental purposes 
 
 23 Bonds for scliool purposes 
 
 24 Bonds for public service enterprises 
 
 25 Special assessment loans 
 
 26 Other temporary loans 
 
 27 Sinlcing fund for debt reduction 
 
 28 Net debt outstanding (item 21 — item 27) 
 
 29 Per cent of net debt to assessed valuation (item 
 
 28 -^ item 7) 
 
 30 Per cent of net debt to true valuation (item 28 
 
 -^ item 8) 
 
 31 Net debt per capita (item 28 -H item 4) 
 
 $68,.500.00 
 
 5,500.00 
 
 20,000.00 
 
 43,000.00 
 
 r 
 
 $123,987. 12| 
 
 44,316.00 
 74,000.00, 
 
 $140,563.80 
 25,000.00 
 68,965.00 
 30,000.00 
 
 3,063.00 
 65,437.00 
 
 0.2% 
 $8.77 
 
 5, 671. 12! 
 '123,987.12: 
 
 4.4%| 
 
 1.4%! 
 $18.72| 
 
 16,608.80 
 
 7,500.00 
 
 133,063.80 
 
 7.0% 
 
 2.1% 
 $18.72 
 
 32 Annual interest charge on debt 
 
 33 Annual interest charge per capita (item 32 -^ 
 
 item 4) 
 
 34 Ratio of net interest charge to total lew for 
 
 municipal and school purposes (item 32 -^ 
 item 14) 
 
 $2,741.00 
 .38 
 
 1.2% 
 
 $5,915.80, 
 
 .80| 
 
 6.0%; 
 
 $6,254.72 
 
 .3% 
 
 *Mineral 
 
MINNESOTA TAX COMMISSION 
 
 459 
 
 -Continued 
 
 • 
 
 (FISCAL YEAR ENDING DECEMBER 31, 1911, OR DATE NEAREST THERETO) 
 Above 5,000 and below 20,000 in 1910 
 
 Fergus Falls 
 
 Albert Lea 
 
 Little Falls 
 
 Owatonna 
 
 New Trim ! 
 
 Bemidji 
 
 1883 
 April 10 
 6,887 . 
 
 1878 
 
 Fob. 28 
 
 6,192 
 
 1889 
 April 1 
 6,078 
 
 1865 
 Mar. 1 
 \ 5,658 
 
 1876 
 
 Mar. 31 
 
 5,648 
 
 1905 
 Jan. 31 
 6,099 
 
 6,969 
 
 7,261 
 
 6,108 
 
 5,668 
 
 5,673 
 
 5,391 
 
 SI, 004,500.00 
 
 $1,-584,484.00 
 
 $946,720.00 
 
 $1,348,191.00 
 
 $934,744.00 
 
 $1,022,016.00 
 
 392,733.00 
 
 1,397,233.00 
 
 4,934,615.00 
 
 28.31% 
 
 S200.49 
 
 708.08 
 
 683,827.00 
 
 2,268,311.00 
 
 9,720,530.00 
 
 23.33% 
 
 $312.40 
 
 1,338.73 
 
 682,922.00 
 
 1,629,642.00 
 
 6,436,980.00 
 
 25.32% 
 
 $266.80 
 
 1,053.86 
 
 414,046.00 
 
 1,762,237.00 
 
 5,452,184.00 
 
 32.32% 
 
 $310.91 
 
 961.92 
 
 .343,195.00! 
 
 1,277,9.39.00 
 
 6,164,778.00 
 
 24.74% 
 
 $225.27 
 
 910.41 
 
 629,168.00 
 
 1,661,184.00 
 
 4,960,826.00 
 
 33.28% 
 
 $306.29 
 
 920.21 
 
 $64,503.49 
 
 $98,811.62 
 
 $69,895.34 
 
 $70,489.48 
 
 $52,676.02 
 
 $92,427.65 
 
 14,263.25 
 
 30,894.37 
 
 24,285.22 
 
 17,269.90 
 
 18,209.30 
 
 33,684.09 
 
 40,240.24 
 7.82 
 
 67,917.25 
 13.61 
 
 " 45,610.12 
 11.44 
 
 53,219.58 
 12.44 
 
 34,366.72; 
 
 9.27; 
 
 58,743.66 
 17.14 
 
 5.77 
 
 9.35 
 
 7.47 
 
 9.39 
 
 6.06 
 
 10.90 
 
 39.01 mills 
 
 43.56 mills 
 
 42.89 mills 
 
 40.00 mills 
 
 41.14 mills. 
 
 56.03 mills 
 
 11.05 " 
 
 10.17 " 
 
 10.86 " 
 
 12.93 " 
 
 10,18 " i 
 
 18.63 " 
 
 28.80 " 
 
 29.94 " 
 
 27.99 " 
 
 30.20 " 
 
 25,09 " 
 
 35.58 " 
 
 8.15 " 
 
 6.99 " 
 
 7.09 " 
 
 9.76 " 
 
 6.65 " 
 
 11.81 " 
 
 S194,000.00 
 
 $549,794.33 
 
 81,500.00 
 
 152,242.00 
 
 $163,663.17 
 
 116,000.00 
 
 47,462.40 
 
 
 
 $87,500.00 
 37,000.00 
 
 $93,000.00 
 45,000.00 . 
 18,000.00 
 30,000.00 
 
 $227,665.57 
 
 74,000.00 
 120 000 00 
 
 74,790 10 
 
 37.000.00 
 
 120,000.00 
 
 
 ' 112,000.00 
 204,052.33 
 
 549,794.33 
 
 
 
 
 200.77 
 
 8,266.84 
 
 155,396.33 
 
 13,500.00 
 
 7,935.91 
 
 79,564.09 
 
 
 32,875.47 
 
 6,5.58.26 
 187,441.74 
 
 8,015.50 
 84,984.50: 
 
 25,162.25 
 202,503.32 
 
 13.4% 
 
 24.2% 
 
 9.5% 
 
 4.5% 
 
 6.7% 
 
 12.3% 
 
 3.8% 
 $26.90 
 
 5.7% 
 $75.72 
 
 2.4% 
 .$25.44 
 
 1.5% 
 $14.04 
 
 1.6% 
 $14.98: 
 
 4.1% 
 $37.56 
 
 $8,050.00 
 
 .$26,652.18 
 
 $7,368. .50 
 
 $3,500.00 
 
 $3,940.00' 
 
 $9,327.36 
 
 1.16 
 
 3.67 
 
 1.21 
 
 .62 
 
 ,69 
 
 1.73 
 
 20.0% 
 
 39.2% 
 
 16.2% 
 
 6.6% 
 
 11.5% 
 
 15.9% 
 
460 
 
 THIRD BIENNIAL, REPORT 
 
 TABLE IX 
 
 WEALTH, DEBT AND TAXATION IN CITIES AND VILLAGES OF MINNESOTA 
 
 CLASS 3 CITIES AND VILLAGES— 
 
 Totals 
 
 Two Harbors 
 
 1 Year of incorporation as city or village 
 
 2 Date when fiscal year ends 
 
 3 Population according to TJ. S. census, 1910 
 
 4 Population in 1911, computed from 1900 and 1910 censuses. 
 
 80,374 
 82,386 
 
 1907 
 Feb. 28 
 4,990 
 S,161 
 
 5 Assessed valuation of real estate $17,033,356.00! 
 
 6 Assessed valuation of personal property (exclusive of money i I 
 
 and credits) I 3,488,996.001 
 
 7 Total assessed valuation (item 5 + item 6) | 22,522,352.00 
 
 8 Total true valu.ation ' 72,038,406.00 
 
 9 Per cent of assessed to true valuation I 31.26% 
 
 10 Assessed valuation per capita (item 7 -^ item 4). . . . I S273.38i 
 
 11 True valuation per capita (item 8 -^ item 4) | 874.39' 
 
 12 Total tax levied (except special assessments) 
 
 13 Tax levied for state, county and township purposes (except 
 
 special assessments) . 
 
 14 Tax levied for municipal and school purposes (except special 
 
 assessments) 
 
 15 Per capita tax for all purposes (item 12 -^ item 4) 
 
 16 Per capita tax for municipal and school purposes (item 14 -^ 
 
 item 4 ) 
 
 $1,020,927.44 
 292,266.40 
 
 728,661.04 
 12.39 
 
 $638,57.^.00 
 
 129,892.00 
 
 768,467.00 
 
 2,681,174.00 
 
 28.66% 
 
 $148.90 
 
 519.51 
 
 $46,876.49 
 10,589.47 
 
 36,287.02 
 9.08 
 
 7.03 
 
 17 Total average tax rate (item 12 -^ item 7) 
 
 18 Total average tax rate based on true valuation (item 12 -^ 
 
 item 8) 
 
 10 Tax rate for municipal and school purposes (item 14 -^ item 7) 
 20 Tax rate for municypai and school purposes based on true 
 
 valuation (item 14 -^ item 8) 
 
 61.00 mills 
 
 17.48 
 
 47.22 
 
 13.53 
 
 21 Total debt outstanding at close of year 
 
 27 Sinking fund for debt reduction 
 
 28 Net debt outstanding (item 21 — item 27) 
 
 29 Per cent of net debt to assessed valuation (item 28 -^ ite,Ti 7) 
 
 30 Per cent of net debt to true valuat.ion (item 28 -^ item 8) . . . 
 
 31 Net debt per capita (item 28 -^ item 4) 
 
 $2,419,603.46 
 
 77,678.76 
 
 2,341,924.70 
 
 10.4% 
 
 3.3% 
 
 $28.43 
 
 $148,2.'J9.44 
 
 706.03 
 
 147,5.53.41 
 
 19.2% 
 
 5.5% 
 
 $28.59 
 
 32 Annual interest charge on debt 
 
 33 Annual interest charge per capita (item 32 -^ item 4) 
 
 34 Ratio of net interest charge to total levy for municipal and 
 
 school purposes (item 32 -~ item 14 ) 
 
 $107,396.89 
 1.30 
 
 14.7% 
 
 $8,140.53 
 1.S8 
 
 22.4% - 
 
MINNESOTA TAX COMMISSION 
 
 461 
 
 — Continued 
 
 (FISCAL YEAR ENDING DECEMBER 31, 1911, OR DATE NEAREST THERETO) 
 Above 2,600 and below S,000 in 1910 
 
 Moorbead 
 
 So. St. Paul 
 
 St. Peter 
 
 Willmar 
 
 Hastings 
 
 Anoka 
 
 1883 
 
 Dec. 31 
 
 4,840 
 
 4,951 
 
 1887 
 April 10 • 
 4.510 
 4,729 
 
 1887 
 April 1 
 4,178 
 4,176 
 
 1901 
 
 Mar. 15 
 
 4,135 
 
 4,208 
 
 1857 
 May* 
 3,983 
 4,000 
 
 1858 
 
 Mar. 15 
 
 3,972 
 
 3,992 
 
 S934, 260.00 
 
 355.190.00 
 
 1,289,450.00 
 
 4,304,162.00 
 
 29.55% 
 
 $260.44 
 
 881.47 
 
 $1,674,940.00 
 
 752,785.00 
 
 2,427,725.00 
 
 8,242,032.00 
 
 29.46% 
 
 $513.37 
 
 1,742.87 
 
 $594,190.00 
 
 300,872.00 
 
 895,062.00 
 
 2,709,179.00 
 
 33.04% 
 
 $214.33 
 
 648.75 
 
 $965,958.00 
 
 278,405.00 
 
 1,244,363.00 
 
 3,739,283.00 
 
 33.28% 
 
 $295.71 
 
 888.61 
 
 $779,902.00 
 
 215,261.00 
 
 995,163.00 
 
 2,746,228.00 
 
 36.24% 
 
 $248.79 
 
 686.56 
 
 $849,319.00 
 
 197,154.00 
 
 1,046,473,00 
 
 2,537,315,00 
 
 41,24% 
 
 $262,14 
 
 635,60 
 
 $46,420.20 
 
 13,797.12 
 
 32,623.08 
 9.38 
 
 6.59 
 
 $107,063.58 
 
 26,463.11 
 
 80,600.47 
 22.64 
 
 17.04 
 
 $38,738.29 
 
 13,229.02 
 
 25,509.27 
 9.28 
 
 6.11 
 
 $56,618.17 
 
 13,257.24 
 
 43,360.93 
 13.45 
 
 10.30 
 
 $37,120,01 
 
 12,141.42 
 
 24,978,59 
 9,28 
 
 6,24 
 
 $38,302.80 
 
 17,247.77 
 
 21,055.03 
 9.59 
 
 5.27 
 
 36.00 mills 
 
 10.64 " 
 25.30 " 
 
 7.48 " 
 
 44.10 mills 
 
 12.99 " 
 33.20 " 
 
 9 . 78 " 
 
 43.28 mills 
 
 14.30 " 
 28.50 " 
 
 9.42 " 
 
 45.50 mills 
 
 15.14 " 
 34.85 " 
 
 11.60 " 
 
 37,30 mills 
 
 13.52 " 
 25.10 " 
 
 9.10 " 
 
 36.60 mills 
 
 15.10 " 
 20.12 " 
 
 8.30 " 
 
 $63,543.95 
 
 $284,000.00 
 
 $87,000.00 
 
 $161,500.00 
 
 25,839.00 
 
 135,661.00 
 
 10.9% 
 
 3.6% 
 
 $32.24 
 
 $132,000.00 
 
 $136,361.00 
 94.56 
 
 63,543.95 
 4.9% 
 1.5% 
 $12.83 
 
 284,000.00 
 
 11.7% 
 
 3.4% 
 
 $60.05 
 
 87,000.00 
 9.7% 
 3.2% 
 $20.83 
 
 132,000.00 
 
 13.3% 
 
 4.8% 
 
 $33.00 
 
 136,266.44 
 $34.13 
 
 $2,747.24 
 .65 
 
 8.4% 
 
 $15,280.00 
 3.23 
 
 19.0% 
 
 $3,440.00 
 .82 
 
 13.5% 
 
 i 
 
 $2,900.00 
 .69 
 
 6.7% 
 
 $5,320.00 
 1.33 
 
 21.3% 
 
 $5,454.44 
 1.37 
 
 25.9% 
 
 •First Monday in May. 
 
462 
 
 THIRD BIENNIAL REPORT 
 
 TABLE IX 
 
 WEALTH, DEBT AND TAXATION IN CITIES AND VILLAGES OF MINNESOTA 
 
 CLASS 3 CITIES AND VILLAGES— 
 
 Items 
 
 Thief Eiv. Falls 
 
 Ely* 
 
 1 Year of incorporation as city or village 
 
 2 Date when fiscal year ends 
 
 3 Population according to U. S. census, 1910 
 
 4 Population in 1911, computed from 1900 and 1910 censuses.. 
 
 5 Assessed valuation of real estate 
 
 6 Assessed valuation of personal property (exclusive of money 
 
 and credits) 
 
 7 Total assessed valuation (item 5 + item 6) 
 
 8 Total true valuation 
 
 9 Per cent of assessed to true valuation 
 
 10 Assessed valuation per capita (item 7 -5- item 4) 
 
 11 True valuation per capita (item 8 -^ item 4) 
 
 12 Total tax levied (except special assessments) 
 
 13 Tax levied for state, county and township purposes (except 
 
 special assessments) 
 
 14 Tax levied for municipal and school purposes (except special 
 
 assessments) 
 
 15 Per capita tax for all purposes (item 12 -^ item 4) 
 
 16 Per capita tax for municipal and school purposes (item 14 -^ 
 
 item 4 ) 
 
 17 Total average tax rate (item 12 -4- item 7) 
 
 18 Total average tax rate based on true valuation (item 12 -j- 
 
 item 8) 
 
 19 Tax rate for municipal and school purposes (item 14 -^ item 7) 
 
 20 Tax rate for municipal and school purposes based on true 
 
 valuation (item 14 -^ item 8) 
 
 21 Total debt outstanding at close of year 
 
 27 Sinking fund for debt reduction 
 
 28 Net debt outstanding (item 21 — item 27) 
 
 29 Per cent of net debt to assessed valuation (item 28 -i- item 7) 
 
 30 Per cent of net debt to true valuation (item 28 -^ item 8) . , . 
 
 31 Net debt per capita (item 28 4- item 4) 
 
 32 Annual interest charge on debt 
 
 33 Annual interest charge per capita (item 32 -^ item 4) 
 
 34 Ratio of net interest charge to total levy for municipal and 
 
 school purposes (item 32 -i- item 14) 
 
 1895 
 Jan.:J; 
 3,714 
 3,904 
 
 1903 
 Jan. 25 
 3,572 
 3,572 
 
 $573,946.00 
 
 247,388.00 
 
 821,334.00 
 
 2,631,765.00 
 
 31.21% 
 
 S210.38 
 
 674.12 
 
 $1,480,779.00 
 
 245,297.00 
 
 1,726,076.00 
 
 4,770,722.00 
 
 36.18% 
 
 $483.22 
 
 1,335.59 
 
 $50,183.47 
 16,919.46 
 
 33,264.02 
 12.85 
 
 8.52 
 
 $97,695.90 
 18,814.22 
 
 78,881.68 
 27.35 
 
 22.08 
 
 61 . 10 mills 
 
 19,07 
 40.50 
 
 56.60 mills 
 
 20.48 
 45.70 
 
 $220,500.00 
 
 21,870.97 
 
 198,629.03 
 
 24.2% 
 
 7.5% 
 
 $50.88 
 
 $43,460.00 
 
 43,460 00 
 
 HI 
 
 $12.17 
 
 S9,697..'50 
 2.48 
 
 29.2% 
 
 $1,738.40 
 .49 
 
 2.2% 
 
 JFirst Tuesday in January. 
 ♦Mineral 
 
MINNESOTA TAX COMMISSION 
 
 463 
 
 — ^Continu&d 
 
 (FISCAL YEAR ENDING DECEMBER 31, 1911, OR DATE NEAREST THERETO) 
 Above 2,600 and below 5,000 in 1910 
 
 Northfield 
 
 Lake City 
 
 Montevideo 
 
 Waseca 
 
 West Mpls. 
 Vil. 
 
 Alexandria 
 
 1871 
 Mar. 1 
 3,265 
 3,271 
 
 1872 
 May 1 
 3,142 
 3,182 
 
 1908 
 Dec. 31 
 3,056 
 3,147 
 
 1881 
 Feb. 28 
 3,054 
 3,054 
 
 1893 
 Feb. 28 
 3,022 
 3,159 
 
 1909 
 Feb. 28 
 3,001 
 3,033 
 
 $962,409.00 
 
 312,830.00 
 
 1,275,239.00 
 
 3,990,971.00 
 
 31.95% 
 
 $389.86 
 
 1,220.01 
 
 $817,380.00 
 
 243,000.00 
 
 1,060,380.00 
 
 2,958,878.00 
 
 35.84% 
 
 $333.24 
 
 929.88 
 
 $571,100.00 
 
 205,050.00 
 
 776,150.00 
 
 2,964,052.00 
 
 26.19% 
 
 $246.63 
 
 941.87 
 
 $566,897.00 
 
 166,998.00 
 
 733,895.00 
 
 2,194,665.00 
 
 33.44% 
 
 $240.31 
 
 718.62 
 
 $651,546.00 
 
 245,708,00 
 
 797,254.00 
 
 2,625,694.00 
 
 30.36% 
 
 $252.38 
 
 831.18 
 
 $612,032.00 
 
 271,430.00 
 
 783,462.00 
 
 2,798,732.00 
 
 27.99% 
 
 $258.31 
 
 922.76 
 
 $54,714.91 
 
 20,814.14 
 
 33,900.77 
 16.73 
 
 10.36 
 
 $39,870.28 
 
 13,784.93 
 
 26,085.35 
 12.53 
 
 8.20 
 
 $38,807.51 
 
 11,331.86 
 
 27,475.65 
 12.33 
 
 8.73 
 
 $38,529.29 
 
 9,320.42 
 
 29,208.87 
 12.62 
 
 9.56 
 
 $26,362.32 
 
 8,445.74 
 
 17,916.58 
 8.35 
 
 6.67 
 
 $37,449.23 
 
 8,304.65 
 
 29,144.58 
 12.36 
 
 9.61 
 
 42.90 mills 
 
 13.71 " 
 26.58 " 
 
 8.49 " 
 
 37.60 mills 
 
 13.48 " 
 24.60 " 
 
 8.82 " 
 
 50.00 mills 
 
 13.09 " 
 35.40 " 
 
 9.27 " 
 
 52.50 mills 
 
 17.56 " 
 39.80 " 
 
 13.31 " 
 
 33.07 mills 
 
 10.04 " 
 22.47 " 
 
 6.82 " 
 
 47.80 mills 
 
 13.38 " 
 37.20 " 
 
 10.41 " 
 
 $109,200.00 
 
 $64,000.00 
 
 $50,153.53 
 
 $122,481.60 
 
 1,904.30 
 
 120,577.30 
 
 16.4% 
 
 5.5% 
 
 $39.48 
 
 $65,391.00 
 
 $88,836.59 
 158.42 
 
 109,200.00 
 8.6% 
 2.7% 
 $33.38 
 
 64,000.00 
 6.0% 
 2.2% 
 $20.11 
 
 50,163.53 
 
 6.5% 
 1.7% 
 $15.94 
 
 65,391.00 
 8.2% 
 2.5% 
 $20.70 
 
 88,678.17 
 
 11.3% 
 
 3.2% 
 
 $29.24 
 
 $4,368.00 
 1.34 
 
 12.9% 
 
 $3,628.31 
 1.14 
 
 13.9% 
 
 $2,296.60 
 .73 
 
 8.4% 
 
 $6,028.86 
 1.97 
 
 20.6% 
 
 $2,905.48 
 .92 
 
 16.2% 
 
 $4,609.00 
 1.52 
 
 16.8% 
 
464 
 
 THIRD BIENNIAL REPORT 
 
 TABLE IX 
 
 WEALTH, DEBT AND TAXATION IN CITIES AND VILLAGES OF MINNESOTA 
 
 CLASS 3 CITIES AND VILLAGES— 
 
 Items 
 
 Fairmont 
 
 Detroit 
 
 Richfield 
 VU. 
 
 1 Year of incorporation as city or village 
 
 1901 
 April 1 
 2.958 
 
 2.958 
 
 1903 
 Feb. 1 
 2,807 
 
 3,088 
 
 1908 
 
 3 Population according to U. S. census. 1910. . 
 
 4 Population in 1911, computed from 1900 and 
 
 2,673 
 2,940 
 
 
 .5 Assessed valuation of real estate 
 
 $669,941.00 
 
 169,393.00 
 
 839,334.00 
 
 2.951.528.00 
 
 28.44% 
 
 $283.75 
 997.81 
 
 $461,072.00 
 
 261,724.00 
 
 722,796.00 
 
 2,639,247 00 
 
 27.39% 
 
 $234.07 
 8.54.68 
 
 $660,391,00 
 
 59,634.00 
 
 720,025.00 
 
 3,224.338.00 
 
 22.33% 
 
 6 Assessed valuation of personal property (ex- 
 
 7 Total assessed valuation (item 5 + item 6).. 
 
 8 Total true valuation. . . 
 
 9 Per cent of assessed to true valuation 
 
 10 Assessed valuation per capita (item 7 -^ 
 
 11 True valuation per capita (item 8 -^ item 4) 
 
 1.096.71 
 
 12 Total tax levied (except special assessments) 
 
 13 Tax levied for state, county and township 
 
 purposes (except special assessments) 
 
 14 Tax levied for municipal and school purposes 
 
 (except special assessments) . . 
 
 $38,259.46 
 
 10,911.76 
 
 27,.347.70 
 
 12.93 
 
 9.25 
 
 $36,160.55 
 
 13,140.41 
 
 23,020.14 
 
 11.71 
 
 7.45 
 
 $10,265.41 
 
 4,917.77 
 
 5,347.64 
 
 3.49 
 
 15 Per capita tax for all purposes (item 12 — 
 
 16 Per capita tax for municipal and school pur- 
 
 
 
 17 Total average tax rate (item 12 -^ item 7). . 
 
 18 Total average tax rate based on true valua- 
 
 45.58 mills 
 
 12.96 " 
 
 32.58 " 
 
 9.27 " 
 
 50.03 mills 
 
 13.70 " 
 
 31.85 " 
 
 8.72 " 
 
 14.26 mills 
 
 19 Tax rate for municipal and school purposes 
 (item 14 -^ item 7) 
 
 7 43 " 
 
 20 Tax rate for municipal and school purposes 
 based on true valuation (item 14 -^ item 8) 
 
 1 . 66 " 
 
 21 Total debt outstanding at close of year 
 
 $57,136 01 
 
 2,438.84 
 
 54,697.17 
 
 6.5% 
 
 1.8% 
 $18.49 
 
 $133,440.00 
 
 482.76 
 
 132,957.24 
 
 18.4% 
 
 5.0% 
 $43.06 
 
 
 27 Sinking fund for debt reduction 
 
 
 28 Net debt outstanding (item 21 — item 27). . , 
 
 
 29 Per cent of net debt to assessed valuation 
 (item 28 -^ item 7) 
 
 
 30 Per cent of net debt to true valuation (item 
 28 -i- item 8) 
 
 
 31 Net debt per capita (item 28 -e- item 4) 
 
 
 
 
 32 Annual interest charge on debt 
 
 $2,317.60 
 .78 
 
 8.5% 
 
 $4,982.80 
 1.61 
 
 21.6% 
 
 
 33 Annual interest charge per capita (item 32 -r 
 item 4) 
 
 
 34 Ratio of net interest charge to total levy for 
 municipal and school purposes (item 32 -^ 
 
 
 
 
MINNESOTA TAX COMMISSION 
 
 465 
 
 — Continued 
 
 (FISCAL YEAR ENDING DECEMBER 31, 1911, OR DATE NEAREST THERETO) 
 Above 2,600 and below 6,000 in 1910 
 
 West St. Paul 
 
 Wabasha 
 
 Melrose 
 
 Staples 
 
 Luverne 
 
 E. Grand Forks 
 
 1889 
 
 Dec. 31 
 
 2,660 
 
 1869 
 
 April 1 
 
 2,622 
 
 1897 
 Jan. 1 
 2,591 
 
 1906 
 
 April 10 
 
 2,558 
 
 1904 i 
 Mar 31 
 2, .540 
 
 1887 
 Dec. 31 
 2,633 
 
 2,743 
 
 2,631 
 
 2,673 
 
 2,663 
 
 2,572 
 
 2,579 
 
 8392,288.00 
 
 $510,780.00 
 
 $328,610.00 
 
 $420,901.00 
 
 $685,604.00 
 
 $430,536.00 
 
 19,711.00 
 
 411,999.00 
 
 1,304,594.00 
 
 31.58% 
 
 149,063.00 
 
 659,843.00 
 
 1,698,715.00 
 
 41.27% 
 
 134,932.00 
 
 463,542.00 
 
 1,523,783.00 
 
 30.42%, 
 
 91,119.00 
 
 612,020.00 
 
 1,616,093.00 
 
 33.77% 
 
 303,656.00 
 
 989,260.00 
 
 3,081,003.00 
 
 32.11% 
 
 132,504.00 
 
 563,040.00 
 
 2,244,263.00 
 
 25.09% 
 
 $150.20 
 476.61 
 
 $250.80 
 607.65 
 
 $173.42 
 670.06 
 
 $192.27 
 669.32 
 
 $384.63 
 1,197.90 
 
 $218.32 
 870.20 
 
 $18,825.84 
 
 $25,379.59 
 
 $19,007.93 
 
 $31. .540.11 
 
 $39,966.83 
 
 .«6,169.27 
 
 3,746.64 
 
 11,877.18 
 
 7,231.36 
 
 7,219.16 
 
 10,090.75 
 
 8,670.81 
 
 15,079.20 
 
 13.502.41 
 
 12,376.57 
 
 24,320.95 
 
 29,876.08 
 
 37,498.46 
 
 6.86 
 
 9.65 
 
 7.34 
 
 11.84 
 
 15.54 
 
 17.90 
 
 5.50 
 
 5.13 
 
 4.63 
 
 9.13 
 
 11.62 
 
 14. .54 
 
 45.69 mills 
 
 38.46 mills 
 
 42.30 mills 
 
 61.60 mills 
 
 40.40 mills 
 
 82.00 mills 
 
 14.43 " 
 
 15.87 " 
 
 12.87 " 
 
 20.80 " 
 
 12.97 " 
 
 20.57 " 
 
 36.60 " 
 
 20.46 " 
 
 26.70 " 
 
 47.50 " 
 
 30.20 " 
 
 66.60 " 
 
 11.56 " 
 
 8.45 " 
 
 8.12 " 
 
 16.04 " 
 
 9.70 " 
 
 16.71 " 
 
 $23,000.00 
 
 $6,000.00 
 
 $53,239.81 
 
 $155,351.44 
 
 12,695.40 
 
 142,656.04 
 
 $70,660.00 
 
 $144,089.09 
 11,488.48 
 
 23,000.00 
 
 6,000.66 
 
 53,239.81 
 
 70,660.00 
 
 132,600.61 
 
 5.6% 
 
 0.9% 
 
 11.5% 
 
 27,9% 
 
 7.1% 
 
 23.6% 
 
 1.8% 
 $8.38 
 
 0.4% 
 $2.28 
 
 3.5% 
 $19.92 
 
 9.4% 
 $53.57 
 
 2.3% 
 $27,47 
 
 5.9% 
 • $51.42 
 
 $1,010.00 
 
 $300.00 
 
 $2,212.95 
 
 $8,070.84 
 
 $2,908.30 
 
 $7,040.04 
 
 .37 
 
 .11 
 
 .83 
 
 3.03 
 
 1.13 
 
 2.73 
 
 6.7% 
 
 2.2% 
 
 17.9% 
 
 33.2% 
 
 9.7% 
 
 18.8% 
 
466 
 
 THIRD BIENNIAL REPORT 
 
 TABLE IX 
 
 WEALTH, DEBT AND TAXATION IN CITIES AND VILLAGES OF MINNESOTA 
 
 CLASS 4 CITIES AND VILLAGES— 
 
 Items 
 
 Totals 
 
 Pipestone 
 
 1 Year of incorporation as city or village 
 
 2 Date when fiscal year ends 
 
 3 Population according to U. S. census, 1910 
 
 4 Population in 1911, computed from 1900 and 1910 censuses. 
 
 147,170 
 150,124 
 
 1900 
 
 Mar. 15 
 
 2,475 
 
 2,475 
 
 5 Assessed valuation of real estate 
 
 6 Assessed valuation of personal property (exclusive ,of money 
 
 and credits) 
 
 7 Total assessed valuation {item 5 + item 6) 
 
 8 Total true valuation 
 
 9 Per cent of assessed to true valuation 
 
 10 Assessed valuation per capita (item 7 -^ item 4) 
 
 11 True valuation per capita (item 8 -e- item 4) 
 
 S54,291,75R.00 
 
 10,021,149.00 
 
 64,.312, 905.00 
 
 190,700,713,00 
 
 33.72% 
 
 S428.40 
 
 1,270.29 
 
 $349,617.00 
 
 170,267.00 
 
 519,884.00 
 
 2,276,912.00 
 
 22.83% 
 
 S2 10.05 
 
 919.96 
 
 12 Total tax levied (except special assessments) 
 
 13 Tax levied for state, county and township purposes (except 
 
 special assessments) 
 
 14 Tax levied for municipal and school purposes (except special 
 
 assessments) 
 
 15 Per capita tax for all purposes (item 12 -^ item 4) 
 
 16 Per capita tax for municipal and school purposes (item 14 -r- 
 
 item 4:}. . .'. 
 
 S2,344,929.95 
 71^,729.48 
 
 1,627,200.47 
 15.62 
 
 10.84 
 
 $33,733.20 
 5,563.72 
 
 28,169.48 
 13.63 
 
 17 Total average tax rate (item 12 -j- item 7) 
 
 18 Total average tax rate based on true valuation (item 12 -^ 
 
 item 8) 
 
 19 Tax rate for municipal and school purposes (item 14 -J- item 7) 
 
 20 Tax rate for municipal and school purposes based on true 
 
 valuation (item 14 -^ item 8) 
 
 36.46 mills 
 
 12.30 
 25.30 
 
 8.53 
 
 64.89 mills 
 
 14.83 
 54,18 
 
 12.37 
 
 21 Total debt outstanding at close of year 
 
 27 Sinking fund for debt reduction 
 
 28 Net debt outstanding (item 21 — item 27) 
 
 29 Per'cent of net debt to assessed valuation (item 28 4- item 7) 
 
 30 Per rent of net debt to true valuation (item 28 -h item 8) . . . 
 
 31 Net debt per capita (item 28 -i- item 4) 
 
 $4,122,877.62 
 
 91,996.38 
 
 4,030,881.24 
 
 6.3% 
 
 2.1% 
 
 $26.85 
 
 $78,623.61 
 
 174.33 
 
 78,449.28 
 
 15.1% 
 
 3.4% 
 
 $31.70 
 
 32 Annual interest charge on debt , 
 
 33 Annual interest charge per capita (item 32 -i- item 4) 
 
 34 Ratio of net interest charge to total levy for municipal and 
 
 school purposes (item 32 -v- item 14) 
 
 $190,755.74 
 1.27 
 
 11.7% 
 
 $2,647.78 
 1.07 
 
 9.4% 
 
MINNESOTA TAX COMMISSION 
 
 467 
 
 — Continued 
 
 (FISCAL YEAR ENDING DECEMBER 31, 1911, OR DATE NEAREST THERETO) 
 Above 1,000 and below 2,600 in 1910 
 
 Worthington 
 
 Hutchinson 
 
 Litchfield 
 Vil. 
 
 Blue Earth 
 
 Shakopee 
 
 Sleepy Eye 
 
 1907 
 
 Mar. 30 
 
 2,385 
 
 2,385 
 
 1904 
 
 Mar. 31 
 
 2,368 
 
 2,368 
 
 1887 
 April* 
 2,333 
 2,338 
 
 1895 
 
 Mar. !5 
 
 2,319 
 
 2,319 
 
 1857 
 
 Mar. 31 
 
 2.302 
 
 2,328 
 
 1878 
 
 Mar. 10 
 
 2,247 
 
 2,267 
 
 $466,817.00 
 
 159,436.00 
 
 626,253.00 
 
 2,013,774.00 
 
 31.10% 
 
 $262.58 
 
 844.35 
 
 $456,549.00 
 
 192,826.00 
 
 649,375.00 
 
 2,631,426.00 
 
 24.68% 
 
 $274.23 
 
 1,111.24 
 
 $468,723.00 
 
 211,163.00 
 
 679,886.00 
 
 2,279,945.00 
 
 29.82% 
 
 $290,80 
 
 975.17 
 
 $455,148.00 
 
 129,716.00 
 
 684,864.00 
 
 1,536,227.00 
 
 38.07% 
 
 $252.20 
 
 662.45 
 
 $324,099.00 
 
 111,116.00 
 
 435,215.00 
 
 1,356,862.00 
 
 32.08% 
 
 $186.95 
 
 682.84 
 
 $323,342.00 
 
 113,174.00 
 
 436,516.00 
 
 1,980,702.00 
 
 22.04% 
 
 $192.55 
 
 873.71 
 
 $38,076.18 
 
 6,074.66 
 
 32,001.52 
 15.96 
 
 , 13.42 
 
 $29,676.36 
 
 5,636.62 
 
 24,039.74 
 12.53 
 
 10.15 
 
 $29,218.32 
 
 7,070.72 
 
 22,147.60 
 12.50 
 
 9.47 
 
 $30,365.14 
 
 9,112.18 
 
 21,252.96 
 13.09 
 
 9.16 
 
 $16,547.19 
 
 3,996.80 
 
 11,550.39 
 6.68 
 
 4.96 
 
 $27,236.98 
 
 4,364.88 
 
 22,872.10 
 12.01 
 
 10.09 
 
 60.80 mills 
 
 18.91 " 
 51.10 " 
 
 15.89 " 
 
 45.70 mills 
 
 11.28 " 
 37.02 " 
 
 9.14 " 
 
 42.98 mills 
 
 12.82 " 
 32.58 " 
 
 9.71 " 
 
 51.92 mills 
 
 19.77 " 
 36.34 " 
 
 13.83 " 
 
 36.72 mills 
 
 11.46 " 
 26.54 " 
 
 8.51 " 
 
 62.40 mills 
 
 13.75 " 
 52.40 " 
 
 11.55 " 
 
 $98,356.00 
 
 7,139.88 
 
 91,216.12 
 
 14.6% 
 
 4.5% 
 
 $38.25 
 
 $20,000.00 
 
 3,311.30 
 
 16,688.70 
 
 2.6% 
 0.6% 
 $7.06 
 
 $15,960.00 
 
 $27,050.00 
 
 $41,278.92 
 
 , 6,411.05 
 
 34,867.87 
 
 8.0% 
 
 2.6% 
 
 $14.98 
 
 $25,800.00 
 
 15,950.00 
 
 2.4% 
 7% 
 $6.82 
 
 27,050.66 
 4.6% 
 1.8% 
 $11.66 
 
 25,800.00 
 5.9% 
 1.3% 
 $11,38 
 
 $4,481.29 
 1.88 
 
 14.0% 
 
 $1,200.00 
 .51 
 
 5.0% 
 
 $1,800.00 
 ^ .77 
 
 8.1% 
 
 $1,532.00 
 .66 
 
 7.2% 
 
 $1,532.83 
 .66 
 
 13.3% 
 
 $1,237.50 
 .55 
 
 5.4% 
 
 •Second Monday in April. 
 
468 
 
 THIRD BIENNIAL REPORT 
 
 TABLE IX 
 
 W EALTH, DEBT AND TAXATION IN CITIES AND VILLAGES OF MINNESOTA 
 
 CLASS 4 CITIES AND VILLAGES— 
 
 Items 
 
 Proctorknctt 
 Vil. 
 
 Grand 
 Rapids Vil. 
 
 Glenwood 
 VU. 
 
 Sauk 
 Center 
 
 1 Year of incorporation a.s city or village 
 
 2 Date when fiscal year ends 
 
 3 Population according to U. S. census, 
 
 1910 
 
 Mar. 1 
 
 2,243 
 
 2,389 
 
 1891 1881 
 Mar. 1 Feb. 28 
 
 2,230 ! 2.101 
 
 1889 
 Mar. 31 
 
 2,154 
 
 4 Population in 1911, comDUted from 
 1900 and 1910 censuses 
 
 2,310 
 
 2,265 
 
 2,154 
 
 5 Assessed valuation of real estate 
 
 () -^ssesscd valuation of personal proper- 
 ty (exclusive of money and credits) 
 
 7 Total assessed valuation (item 5 -f 
 item 6) 
 
 $309,765.00 
 
 23,1.39.00 
 
 332,904.00 
 
 907,799.00 
 
 36.07% 
 
 $139.35 
 
 379 99 
 
 $492,628.00 
 
 103,712.00 
 
 596,340.00 
 
 1,646,955.00 
 
 36.21% 
 
 $2,58,16 
 
 712,97 
 
 $406,138.00 $645,459.00 
 144,781.00 176,084.00 
 550,919.00, 821, .543.00 
 
 
 1,469,333.001 1,975,260.00 
 
 9 Per cent of assessed to true valuation 
 10 Assessed valuation per capita (item 7 
 
 37.49%! 41. .59% 
 $■'43.23] $381.40 
 
 11 True valuation per capita (item 8 -4- 
 
 648.7li ■ 917.02 
 
 
 
 12 Total tax levied (except special assess- 
 
 $12,7.50,22 
 
 2,430.20 
 
 10,320.02 
 
 5 34 
 
 4.32 
 
 $36,388.14 
 
 9,365.48 
 
 27,022.66 
 
 15.75 
 
 11.70 
 
 $21,511.49 
 
 0,813.54 
 
 14,697.95 
 
 9.50 
 
 6.49 
 
 $30,726 73 
 
 8,545.07 
 
 22,181.66 
 
 14.26 
 
 10.30 
 
 1 3 Tax levied for state, county and town- 
 
 ship purposes (except special assess- 
 ments) 
 
 14 Tax levied for municipal and school 
 
 purposes (except special assessm'ts) 
 
 15 Per capita tax for all purposes (item 
 
 12 -i- item 4) 
 
 16 Per capita tax for municipal and 
 
 17 Total aA^erage tax rate (item 12 -r 
 
 38.30 mills 
 14.05 " 
 31.00 " 
 
 11.37 " 
 
 61 02 mills 39 05 mills 
 
 37.40 mills 
 
 18 Total average tax rate based on true 
 
 valuation (item 12 -^ item 8) 
 
 19 Tax rate for municipal and school 
 
 purposes (item 14 -i- item 7) 
 
 20 Tax rate for municipal and school 
 
 purposes based on true valuation 
 (item 14 -^ item 8) 
 
 22.10 " 
 45.31 " 
 
 16 41 " 
 
 14.64 " 
 26.68 " 
 
 10 no " 
 
 15.56 " 
 
 27.00 " 
 
 . 
 
 T1 9.H " 
 
 
 
 21 I'otal debt outstanding at close of 
 
 
 $109,995.56 
 
 $51,181.97 
 
 $52,520.78 
 
 
 
 
 28 Net debt outstanding (item 21 — item 
 27) 
 
 
 109,995.56 
 
 18.4% 
 
 6.7% 
 
 $47.61 
 
 51,181.97 
 9.3% 
 3.5% 
 $22,60 
 
 52,520.78 
 6.4% 
 2.7% 
 $24.38 
 
 29 Per cent of net debt to assessed valua- 
 
 
 30 Per cent of net debt to true valuation 
 (item 28 -^ item 8) 
 
 
 31 Net debt per capita (item 28 -e- item 
 4) 
 
 
 
 
 
 
 
 $5,747.92 
 2.49 
 
 21.3% 
 
 $2,047.24 
 
 82.196,90 
 
 33 Annual interest charge per capita 
 (item 32 -r- item 4) 
 
 
 .90 1.02 
 
 34 Ratio of net interest charge to total 
 levy for municipal and school pur- 
 
 
 13.9%' 9.9% 
 
 
 
 ♦Mineral 
 
MINNESOTA TAX COMMISSION 
 
 469 
 
 — Continued 
 
 (FISCAL YEAR ENDING DECEMBER 31, 1911, OR DATE NEAREST THERETO) 
 Above 1,000 and below 2,500 in 1910 
 
 Marshall 
 
 St. James 
 
 Nashwauk* 
 Vil. 
 
 Chaska 
 
 Cass Lake 
 Vil. 
 
 Aurora^ 
 Vil. 
 
 Jackson 
 ViL 
 
 1901 
 Mar. 15 
 
 Mar. 31 
 
 1902 
 Mar. 5 
 
 1891 
 March t 
 
 1600 
 Mar. 1 
 
 1903 
 April-;- 
 
 1881 
 Mar. 1 
 
 2,152 
 
 2,102 
 
 2,080 
 
 2,050 
 
 2,011 
 
 1,919 
 
 1,907 
 
 2,158 
 
 2,102 
 
 2,288 
 
 2,050 
 
 2,158 
 
 2,111 
 
 1,928 
 
 $573,629.00 
 
 $433,028.00 
 
 $1,549,702,00 
 
 $357,078.00 
 
 $141,650.00 
 
 .$2,123,658.00 
 
 $392,736.00 
 
 207,844.00 
 
 150,589.00 
 
 74,954.00 
 
 71,140.00 
 
 116,426.00 
 
 132,937.00 
 
 162,850.00 
 
 781,473.00 
 
 2,394,933.00 
 
 32.63% 
 
 583,617.00 
 
 1,890,185.00 
 
 30.88% 
 
 1,624,650.00 
 4,280,612.00 
 
 37.87%. 
 
 428,218.00 
 
 1,306.467.00 
 
 32 . 78%. 
 
 268,070.00 
 
 814,484.00 
 
 31.69% 
 
 2,256,595.00 
 
 5,905,730.00 
 
 38.21% 
 
 555,586.00 
 
 1,722,287.00 
 
 32.26% 
 
 S362.13 
 
 $277.65 
 
 :-7io.os 
 
 $208.89 
 
 $119.69 
 
 $1,068.97 
 
 S2S8.17 
 
 1,109.79 
 
 899.23 
 
 1,874.83 
 
 037.30 
 
 37.-. 43 
 
 2,797.60 
 
 893.30 
 
 $34,697.38 
 
 $27,780.18 
 
 $65,152.0^ 
 
 . $19,997.78 
 
 $22,194.53 
 
 $58,282.91 
 
 .$25,812.55 
 
 8,596.19 
 
 4.668.93 
 
 23,233.77 
 
 3,811.15 
 
 4,645.30 
 
 19,469.47 
 
 4,166.89 
 
 26,101.19 
 
 23,111.25 
 
 41,918.27 
 
 16,186.63 
 
 17,549.17 
 
 38,813.44 
 
 21,645.66 
 
 16.08 
 
 13.22 
 
 28.48 
 
 9.76 
 
 10.28 
 
 27.61 
 
 13.39 
 
 12.10 
 
 10.99 
 
 18.32 
 
 7.90 
 
 8.13 
 
 18.39 
 
 11.23 
 
 44.40 mills 
 
 47.80 mills 
 
 40.10 mills 
 
 46.70 mills 
 
 86.00 mills 
 
 25.83 mills 
 
 46.46 mills 
 
 14.49 " 
 
 14.70 " 
 
 15.19 " 
 
 15.31 " 
 
 27.25 " 
 
 9.87 " 
 
 14.99 " 
 
 33.40 " 
 
 39.60 " 
 
 25.80 " 
 
 37.80 " 
 
 68.00 " 
 
 17.20 " 
 
 38.96 " 
 
 10,90 " 
 
 12.23 " 
 
 9.77 " 
 
 12.39 " 
 
 21.55 " 
 
 6.57 " 
 
 12.57 " 
 
 $114,180.00 
 
 $67,695.77 
 
 $75,032.85 
 8,440.57 
 
 66,592.28 
 
 $40,475.00 
 
 $44,701.72 
 
 $62,905.51 
 430.06 
 
 62,475.45 
 
 $23,060.00 
 5,314.00 
 
 114,180.00 
 
 67,695.77 
 
 40,475.00 
 
 44,701.72 
 
 17,746 00 
 
 14.6% 
 
 11.6% 
 
 4.1% 
 
 9.5% 
 
 17.3% 
 
 2.8% 
 
 3.2% 
 
 4.8% 
 
 3.6% 
 
 1.6% 
 
 3.1%o 
 
 5.5% 
 
 1.1% 
 
 1.0% 
 
 $52.91 
 
 $32.21 
 
 $29.10 
 
 $19.74 
 
 $20.71 
 
 .$29.60 
 
 $9.20 
 
 $4,817.20 
 
 $3,124.75 
 
 $4,051.97 
 
 $1,896.79 
 
 $2,123.03 
 
 $3,024 21 
 
 $918.50 
 
 2.23 
 
 1.49 
 
 1.77 
 
 .93 
 
 ,98 
 
 1.43 
 
 .48 
 
 18.5% 
 
 13.5% 
 
 9.7% 
 
 11.7% 
 
 12.1% 
 
 7.8% 
 
 4.2% 
 
 JFirst Saturday after first Monday in Marrli. 
 tFirst Tuesday in April. 
 
470 
 
 THIRD BIENNIAL REPORT 
 
 TABLE IX 
 
 WEALTH, DEBT AND TAXATION IN CITIES AND VILLAGES OF MINNESOTA 
 
 CLASS 4 CITIES AND VILLAGES— 
 
 Items 
 
 Year of incorporation as city or village 
 
 Date when fiscal year ends 
 
 Population according to U. S. census, 
 
 1910 
 
 Population in 1911, computed from 
 
 1900 and 1910 censuses 
 
 Tracy 
 
 1893 
 Mar. 18 
 
 1,876 
 1,876 
 
 Brecken- 
 ridge 
 
 1901 
 Jan. 31 
 
 1.840 
 1,896 
 
 Wadena 
 
 1912 
 Mar. 1 
 
 1,820 
 1,850 
 
 Sandstone 
 Vil. 
 
 1889 
 Mar. 31 
 
 1,818 
 1,881 
 
 5 Assessed valuation of real estate 
 
 6 Assessed valuation of personal proper- 
 
 ty (exclusive of money and credits) 
 
 7 Total assessed valuation (item 5 + 
 
 item 6) 
 
 8 Total true valuation 
 
 9 Per cent of assessed to true valuation 
 
 10 Assessed valuation per capita (item 7 
 
 •i- item 4) 
 
 11 True valuation per capita (item 8 
 
 item 4) 
 
 $367,358.00 
 
 160,919.00 
 
 528,277.00 
 
 1,882,906.00 
 
 28.06% 
 
 $281.60 
 
 1,003.71 
 
 3327,735.00 
 
 108,022.00 
 
 435,757.00 
 
 1,444,710.00 
 
 30.16% 
 
 $229.83 
 
 761.98 
 
 $353,202.00 
 
 170,191.00 
 
 523,393.00 
 
 1,450,387.00 
 
 36.09% 
 
 $282.91 
 
 783.99 
 
 $156,549.00 
 
 131,770.00 
 
 288,319.00 
 1,003,725.00 
 
 28,76% 
 
 $153.28 
 533.08 
 
 12 Total tax levied (except special assess- 
 
 ments ) 
 
 13 Tax levied for state, county and town- 
 
 ship purposes (except special assess- 
 ments) 
 
 14 Tax levied for municipal and school 
 
 purposes (except special assessm'ts) 
 
 15 Per capita tax for all purposes (item 
 
 12 -^ Item 4) 
 
 16 Per capita tax for municipal and 
 
 school purpose? (item 14 -^ item 4) 
 
 $25,039.97 
 
 8,568.09 
 
 16,481.88 
 
 13.36 
 
 8.79 
 
 $22,111.50 
 
 4,698,22 
 
 17,413.28 
 
 11.66 
 
 9.18 
 
 $21,040.37 
 
 9,316.37 
 
 11,724.00 
 
 11.37 
 
 6.34 
 
 $25,314.42 
 
 5,074.42 
 
 20,240.00 
 
 13.46 
 
 10.76 
 
 17 Total average tax rate (item 12 
 
 item 7) 
 
 18 Total avera£?e tax rate based on true 
 
 valuation (item 12 -^ item 8) 
 
 19 Tax rate for municipal and school 
 
 purposes (item 14 ^ item 7) 
 
 20 Tax rate for municipal and school 
 
 purposes based on true valuation 
 (item 14 -^ item 8) 
 
 47.40 mills 
 
 13.30 
 
 31.20 
 
 8.75 
 
 .50.74 mills 
 15.31 " 
 39.96 " 
 
 12.05 " 
 
 40.20 mills 
 14.51 " 
 22.40 " 
 
 8.08 " 
 
 87.80 mills 
 25.25 " 
 70.20 " 
 
 20.19 " 
 
 21 Total debt outstanding at close of 
 year 
 
 27 Sinking fund for debt reduction 
 
 28 Net debt outstanding (item 21 — item 
 
 27) 
 
 29 Per cent of net debt to asses,sed valua- 
 
 tion (item 28 -^ item 7) 
 
 30 Per cent of net debt to true valuation 
 
 (item 28 -*• item 8) 
 
 31 Net debt per capita (item 28 -^ item 
 
 4) 
 
 3,920.95 
 
 13.0% 
 
 3.7% 
 
 $36,74 
 
 $118,192.47 
 23,451.77 
 
 94,740.70 
 
 21.7% 
 
 6.6% 
 
 $49.97 
 
 $67,829.66 
 
 $48,000.00 
 
 67,829.65 
 13.0% 
 4.7%, 
 $36.66 
 
 5,000.00 
 16.6% 
 4.8% 
 $25.52 
 
 32 Annual interest charge on debt 
 
 33 Annual interest charge per capita 
 
 (item 32 -i- item 4) 
 
 34 Ratio of net inteiest charge to total 
 
 levy for municipal and school pur- 
 poses (item 32 -^ item 14) 
 
 $3,508.38 
 1.87 
 
 21.3% 
 
 $6,006.96 
 
 3.17 
 
 I , 
 
 34.5% 
 
 $2,828.40 
 1.53 
 
 24.1% 
 
 $2,380.00 
 1.27 
 
 11.8% 
 
MINNESOTA TAX COMMISSION 
 
 471 
 
 —Continued 
 
 (FISCAL YEAR ENDING DECEMBER 31, 1911, OR DATE NEAREfST THERETO) 
 Above 1,000 and below 2,600 in 1910 
 
 Spring 
 Valley Vil. 
 
 Madison 
 
 Park 
 Rapids Vil. 
 
 Glencoe 
 
 Ortonville 
 
 Red Lake 
 Falls 
 
 Le Sueur 
 
 1898 
 April 30 
 
 1889 
 Mar. 20 
 
 Mar. 1 
 
 1909 
 Feb. 28 
 
 1881 
 Dec. 31 
 
 1897 
 Deo. 31 
 
 1891 
 Mar. 31 
 
 1,817 
 
 1,811 
 
 1,801 
 
 1,788 
 
 1,774 
 
 1,767 
 
 1,755 
 
 1,822 
 
 1,859 
 
 1,850 
 
 1,789 
 
 1,827 
 
 1,757 
 
 1,755 
 
 $339,457.00 
 
 $300,492.00 
 
 $186,069.00 
 
 $266,164.00 
 
 $312,190.00 
 
 $181,144.00 
 
 $376,488.00 
 
 108,903.00 
 
 143,975.00 
 
 181,141.00 
 
 144,740.00 
 
 111,962.00 
 
 68,235.00 
 
 94,429.00 
 
 448,360.00 
 
 1,337,408.00 
 
 33.52% 
 
 444,467.00 
 
 1,446.665.00 
 
 30.74% 
 
 367,210.00 
 
 1,222.819.00 
 
 30.03%. 
 
 410,904.00 
 
 1,698,829.00 
 
 24.19% 
 
 424.158 on 
 
 1, .305, 569. 00 
 
 32.49';'; 
 
 243,379 00 
 
 691,740.00 
 
 36.05% 
 
 470,917.00 
 
 1,476,049.00 
 
 31.90%, 
 
 S246.08 
 
 $239.09 
 
 $168.49 
 
 $229,68 
 
 $232.10 
 
 $141.93 
 
 $268.33 
 
 734.03 
 
 777.66 
 
 660.98 
 
 949,60 
 
 714,60 
 
 393.71 
 
 841.05 
 
 $22,194.30 
 
 $21,457.67 
 
 $23,354.64 
 
 817,914,78 
 
 $16,470,29 
 
 $18,703,26 
 
 $18,396,62 
 
 4,573.40 
 
 4,300.86 
 
 6,198.69 
 
 4,224.04 
 
 6,276.57 
 
 4,514,69 
 
 6,755.71 
 
 17,620.90 
 
 17,150.81 
 
 17,156.05 
 
 13,690.74 
 
 10,193.72 
 
 14,188.57 
 
 9,640.91 
 
 12. IS 
 
 11.54 
 
 12.62 
 
 10.01 
 
 9.01 
 
 10.64 
 
 9.34 
 
 9.67 
 
 9.23 
 
 9.27 
 
 7.65 
 
 5,68 
 
 S.OS 
 
 5.49 
 
 49.50 mills 
 
 48.28 mills 
 
 63.60 mills 
 
 43.60 mills 
 
 38.83 mills 
 
 75.00 mills 
 
 34.82 milla 
 
 16.60 " 
 
 14.84 " 
 
 id. 10 " 
 
 10.65 " 
 
 12.62 " 
 
 27.04 " 
 
 11.11 " 
 
 39.30 " 
 
 38. RO " 
 
 46.72 " 
 
 33.32 " 
 
 24.03 " 
 
 56.90 " 
 
 20.47 " 
 
 13.18 " 
 
 11.87 " 
 
 14.03 " 
 
 8.06 " 
 
 7.81 " 
 
 20,51 " 
 
 6.53 " 
 
 $40,450.46 
 
 $42,241.99 
 3,000,00 
 
 39,241.99 
 
 $38,280.00 
 
 $42,2.50.00 
 
 $7,680.00 
 
 $70,349.09 
 1,110.66 
 
 .$42,020.00 
 
 40,450.46 
 
 38,280.00 
 
 42,250.00 
 
 7,680.00 
 
 69,239.03 
 
 42,020.00 
 
 9.0% 
 
 S.8% 
 
 10.4% 
 
 10.3% 
 
 1.8%, 
 
 27.8% 
 
 8.9% 
 
 3.0% 
 
 2.7% 
 
 3.1% 
 
 2.5% 
 
 0.6% 
 
 10.0% 
 
 2.8% 
 
 $22.20 
 
 $21.11 
 
 $20.69 
 
 $23.62 
 
 $4.20 
 
 $39,41 
 
 $23.94 
 
 $1,077.03 
 
 $1,725.80 
 
 $1,566.40 
 
 $2,210,00 
 
 $307.20 
 
 $2,909.80 
 
 $2,070.00 
 
 .69 
 
 .93 
 
 .86 
 
 1.24 
 
 .17 
 
 1.65 
 
 1.18 
 
 ^■1% 
 
 10.1% 
 
 9.1% 
 
 16.1% 
 
 3.0%, 
 
 20.5% 
 
 21.6% 
 
472 
 
 THIRD BIENNIAL, REPORT 
 
 TABLE IX 
 
 WEALTH, DEBT AND TAXATION IN CITIES AND VILLAGES OF MINNESOTA 
 
 CLASS 4 CITIES AND VILLAGES— 
 
 Items ' 
 
 Wells 
 VU. 
 
 Windom 
 ViL 
 
 Sauk 
 Rapids ViL 
 
 St. Louis 
 Park Vil. 
 
 1 Year of incorporation as city or village 
 
 2 Date when fiscal year ends 
 
 3 Population according to U. S. census 
 
 1910 
 
 4 Population in 1911, computed from 
 
 1900 and 1910 censuses 
 
 1871 
 MarchJ 
 
 1,755 
 
 1,755 
 
 1875 
 Mar. 31 
 
 1,749 
 1,749 
 
 1889 
 Feb. 14 
 
 1,745 
 1,780. 
 
 1886 
 Mar. 12 
 
 1,743 
 1,785 
 
 5 Assessed valuation of real estate 
 
 6 Assessed valuation of personal proper- 
 
 ty (exclusive of nroney and credits) 
 
 7 Total assessed valuation (item 5 + 
 
 item 6) 
 
 S Total true valuation 
 
 9 Per cent of assessed to true valuation 
 
 10 Assessed valuation per capita (item 7 
 
 -4- item 4) 
 
 11 True valuation per capita (item 8 -^ 
 
 item 4) 
 
 $269,786.00 
 
 87,834.00 
 
 357,620.00 
 1,302,645.00 
 
 27.45% 
 
 S203.77 
 742.26 
 
 $357,770,00 
 
 197,539.00 
 
 555,309.00 
 
 1,666,727.00 
 
 33.32% 
 
 $317.50 
 
 952.06 
 
 $151,871.00 
 
 62.461.00 
 
 214,332.00 
 
 895,071.00 
 
 23.95% 
 
 $120.41 
 
 502.85 
 
 $1 
 
 ,041,629.00 
 
 60,152.00 
 
 ,101,781.00 
 
 ,514,231.00 
 
 43.32% 
 
 $617^24 
 
 1.408..'i3 
 
 12 Total tax levied (except special assess- 
 
 ments) 
 
 13 Tax levied for state, county and town- 
 
 ship purposes (except special assess- 
 ments) 
 
 14 Tax levied for municipal and school 
 
 purposes (except special assessm'ts) 
 
 15 Per capita tax for ail purposes (item 
 
 12 -^ ^em 4) 
 
 16 Per capita tax for municipal and 
 
 school purposes (item 14 -^ item 4) 
 
 $20,928.25 
 
 6,800.92 
 
 11.92 
 
 $25,377.50 
 
 7,344.82 
 
 18,032.68 
 
 14.51 
 
 10.31 
 
 $11,262.44 
 
 4,337.31 
 
 6,925.13 
 
 6.33 
 
 3.89 
 
 $26,180.32 
 
 7,541.60 
 
 18,63.8.72 
 
 14.67 
 
 10.44 
 
 17 Total average tax rate (item 12 
 
 item 7) I .68. 62 mills 
 
 18 Total average tax rate based on true' 
 
 valuation (item 12 -^ item 8) I 16.07 
 
 19 Tax rate for municipal and school 
 
 purposes (item 14 -f' item 7) 
 
 20 Tax rate for municipal and school 
 
 purposes based on true valuation 
 (item 14 -^ item 8) 
 
 21 Total debt outstanding at close of 
 year 
 
 27 Sinking fund for debt reduction 
 
 28 Net debt outstanding (item 21 — item 
 
 27) 
 
 29 Per cent of net debt to assessed valua- 
 
 tion (item 28 -^ item 7) 
 
 30 Per cent of net debt to true valuation 
 
 (item 28 -^ item 8) 
 
 31 N^t debt per capita (item 28 -^ item 
 
 4) 
 
 42 . 30 
 
 11.61 
 
 46.70 mills 
 15.23 
 32 . 47 
 
 10.82 
 
 62.55 mills 
 12.68 " 
 32.31 " 
 
 7 . 74 " 
 
 $67,688.04 
 
 $-13,800.00 
 
 $29,105 89 
 
 67,588.04 
 
 18.9%, 
 
 5.2% 
 
 $38.51 
 
 43,800.00 
 7.9% 
 2.6% 
 825.04 
 
 29,105 89 
 
 13.6% 
 
 3.3% 
 
 $16.36 
 
 23.76 mills 
 10.41 " 
 16.92 " 
 
 7.41 " 
 
 $3,000.00 
 
 32 Annual interest charge on debt 
 
 33 Annual interest charge per capita 
 
 (item 32 H- item 4) 
 
 34 Ratio of net interest charge to total 
 
 levy for municipal and school pur- 
 poses (item 32 -r- item 14) 
 
 $3,640.62 
 2.02 
 
 23.4% 
 
 $2,052.00 
 1.17 
 
 11.4%, 
 
 $1,695.22 
 .95 
 
 24.5% 
 
 3,000.00 
 0.3% 
 0.1% 
 $1.63 
 
 $180.00 
 .10 
 
 1,0% 
 
 JSecond Tuesday in March 
 ^Mineral 
 
MINNESOTA TAX COMMISSION 
 
 473 
 
 — Continued 
 
 (FISCAL YEAR ENDING DECEMBER 31, 1911, OR DATE NEAREST THERETO) 
 Above 1,000 and below 2,600 in 1910 
 
 Gilbert 
 Vil. 
 
 Biwahik* 
 Vil. 
 
 Morris 
 
 Benson 
 
 .Redwood 
 Falls 
 
 Fra/ee 
 Vil, 
 
 Aitkin 
 
 1908 
 
 1909 
 Mar, 1 
 
 1903 
 Jan. 1 
 
 1908 
 Mar. 1 
 
 1891 
 .Jan, 12 
 
 1801 
 Mar. 12 
 
 
 April 1 
 
 Feb. 28 
 
 1,700 
 
 1 ,690 
 
 1,685 
 
 1,677 , 
 
 1,606 
 
 1,645 
 
 1,638 
 
 l,.'i70 
 
 1,729 
 
 1,685 
 
 1,692 
 
 1,666 
 
 1,710 
 
 1,638 
 
 $366,370.00 
 
 ?1,069,279.00 
 
 $448,066.00 
 
 $257,167.00 
 
 $359,076.00 
 
 .?120,641.00 
 
 $281,522.00 
 
 67,775.00 
 
 59,526.00 
 
 163,625.00 
 
 144,824.00 
 
 160,016.00 
 
 80,956.00 
 
 92,327.00 
 
 434,145.00 
 
 899,928.00 
 
 4,8.16% 
 
 1,128,805.00 
 2,988,155.00 
 
 37.78%, 
 
 611,691.00 
 
 1,747,881.00 
 
 35.00% 
 
 401,991.00 
 
 1,645,649.00 
 
 ?4.43% 
 
 519,092.00 
 
 1,722,371.00 
 
 30,14% 
 
 201,597.00 
 
 592,705,00 
 
 34.01% 
 
 373,849.00 
 
 1,039,7.57.00 
 
 35.96% 
 
 ?232J6 
 
 $652.87 
 
 $363.02 
 
 $237.58 
 
 $311.58 
 
 $117.89 
 
 $228,24 
 
 481.24 
 
 1,728.26 
 
 1,037.32 
 
 972.61 
 
 1,033.84 
 
 346.61 
 
 6.34.77 
 
 $19,927.26 
 
 $41,427.14 
 
 $27,046.71 
 
 $19,858.67 
 
 $20,445.87 
 
 $7,838.21 
 
 $25,459.08 
 
 5,383.40 
 
 8,691.79 
 
 9,408.42 
 
 5, .547. 80 
 
 3,633.34 
 
 2,899.08 
 
 6,703.09 
 
 14, .543. 86 
 
 32,735.35 
 
 17,638.29 
 
 14,310.87 
 
 16,812.53 
 
 4,939.13 
 
 18,755.99 
 
 10.66 
 
 23.96 
 
 16.05 
 
 11.74 
 
 12,27 
 
 4.58 
 
 15.54 
 
 7.78 
 
 18.93 
 
 10.47 
 
 8.46 
 
 10,09 
 
 2.89 
 
 11.45 
 
 45.90 mills 
 
 36.70 mills 
 
 44.22 mills 
 
 49.40 mills 
 
 39.39 mills 
 
 38.88 mills 
 
 68.10 mills 
 
 22.14 " 
 
 13.86 " 
 
 15.47 " 
 
 12.. 07 " 
 
 11.87 " 
 
 13.22 " 
 
 24.49 " 
 
 33.50 " 
 
 29.00 " 
 
 28.84 " 
 
 ! 35.60 " 
 
 32.39 " 
 
 24.50 " 
 
 50.17 " 
 
 16.16 " 
 
 10.96 " 
 
 10.09 " 
 
 8.70 " 
 
 9.76 " 
 
 8.33 " 
 
 18.04 " 
 
 $56,171.30 
 
 $64,467.72 
 
 $55,780.00 
 
 $39,984.73 
 
 $73,382.35 
 538.25 
 
 72,844.10 
 
 $18,546.74 
 
 $74,585.02 
 
 56,171.30 
 
 64,467.72 
 
 55,780.00 
 
 39,984.73 
 
 18,546.74 
 
 74,585.02 
 
 12.9% 
 
 5.7% 
 
 9.1% 
 
 9.7% 
 
 14.0% 
 
 9.2% 
 
 20,1% 
 
 6.2% 
 
 2.2% 
 
 3.2% 
 
 2.4% 
 
 4.2% 
 
 3.1% 
 
 7.2% 
 
 $30.04 
 
 $37.29 
 
 $33. IC 
 
 $23.63 
 
 $43.72 
 
 $10.85 
 
 $45.53 
 
 $1,889, 2S 
 
 $2,896.12 
 
 $2,581.0C 
 
 $2,679.67 
 
 $3,381.0C 
 
 $726.91 
 
 $2,955.10 
 
 1.0) 
 
 1.68 
 
 i.5r 
 
 1.58 
 
 2.03 
 
 .43 
 
 1,80 
 
 13.0% 
 
 8.8% 
 
 14.6% 
 
 18.7% 
 
 20.11% 
 
 14.7% 
 
 15.8% 
 
474 
 
 THIRD BIENNIAL REPORT 
 
 TABLE IX 
 
 WEALTH, DEBT AND TAXATION IN CITIES AND VILLAGES OF MINNESOTA 
 
 CLASS 4 CITIES AND VILLAGES— 
 
 Items 
 
 Coleraine* 
 Vil. 
 
 Warren 
 
 Princeton 
 Vil. 
 
 New 
 Prague 
 
 1 Year of incorporation as city or village 
 
 2 Date when fiscal year ends 
 
 3 Population according to U. S. census, 
 
 1910 , . 
 
 1909 
 April t 
 
 1,613 
 
 1,774 
 
 1891 
 Mar. 1 
 
 1,613 
 
 1,647 
 
 1877 
 Feb. 21 
 
 1,555 
 
 1,579 
 
 1891 
 Mar. 31 
 
 1,554 
 
 4 Population in 1911, computed from 
 1900 and 1910 cen.suses 
 
 1,587 
 
 5 Assessed valuation of real estate 
 
 6 Assessed valuation of personal proper- 
 
 ty (exclusive of money and credits) 
 
 7 Total assessed valuation (item 5 4- 
 
 $4,418,893.00 
 
 197,638.00 
 
 4,616,531.00 
 
 11,963,086.00 
 
 38.59% 
 
 $2,602.33 
 
 6,743.57 
 
 $212,140.00 
 
 118,145.00 
 
 330,285.00 
 
 1,105,607.00 
 
 29.87%, 
 
 $200.54 
 
 671.29 
 
 $275,399.00 
 
 116,739.00 
 
 392,138.00 
 
 1,167,945.00 
 
 33.57% 
 
 $248.36 
 
 739.67 
 
 $148,087.00 
 
 96,277.00 
 
 244,364.00 
 
 8 Total true valuation. 
 
 1,382,476.00 
 
 9 Per cent of assessed to true valuation 
 10 Assessed valuation per capita (item 7 
 
 17.67% 
 $153 98 
 
 11 True valuation per capita (item 8 -^ 
 item 4) 
 
 871.13 
 
 
 
 12 Total tax levied (except special assess- 
 
 ments) 
 
 13 Tax levied for state, county and town- 
 
 ship purposes (except special assess- 
 ments) 
 
 14 Tax levied for municipal and school 
 
 purposes (except special assessm'ts) 
 
 15 Per capita tax for all purposes (item 
 
 12 -^ item 4) 
 
 $141,740.03 
 
 67,863.98 
 
 73,876.05 
 
 79.90 
 
 41.64 
 
 $18,528.99 
 
 5,284.56 
 
 13,244.43 
 
 11.25 
 
 8.04 
 
 $18,823.31 
 
 8,078.36 
 
 10,744.95 
 
 11.92 
 
 6.80 
 
 $10,646.69 
 
 2,389.81 
 
 8,256.88 
 
 6.71 
 
 16 Per capita tax for municipal and 
 school purposes (item 14 -r item 4) 
 
 5.20 
 
 17 Total average tax rate (item 12 -H 
 item 7) 
 
 30.70 mills 
 11.85 " 
 16.00 " 
 
 6.18 " 
 
 56.10 mills 
 16.76 " 
 40.10 " 
 
 1 1 . 98 " 
 
 48 00 mills 
 16.12 " 
 27.40 " 
 
 9.20 " 
 
 43 57 mills 
 
 18 Total average t.ax rate based on true 
 
 valuation (item 12 -^ item 8) 
 
 19 Tax rate for municipal and school 
 
 purposes (item 14 -^ item 7) 
 
 20 Tax rate for municipal and -school 
 
 purposes based on true valuation 
 (item 14 -^ item 8). 
 
 7.70 " 
 33.79 " 
 
 5 97 " 
 
 
 
 21 Total debt outstanding at close of 
 
 $121,644.77 
 
 $50,313.55 
 
 $44,462.36 
 
 $27,527.66 
 
 27 Sinking fund for debt reduction 
 
 3,704.88 
 
 28 Net debt outstanding (item 21 — item 
 
 27) 
 
 29 Per cent of net debt to assessed valua- 
 
 tion (item 28 -^ item 7) 
 
 121,644.77 
 
 2.6% 
 1.0% 
 $68.57 
 
 50,313.65 
 
 15.2% 
 
 4.6% 
 
 $30.55 
 
 44,462.36 
 
 11.3% 
 
 3.8% 
 
 $28.16 
 
 23,822.78 
 9 8% 
 
 30 Per cent of net debt to true valuation 
 (item 28 -r- item 8) 
 
 1.7% 
 
 31 Net debt per capita (item 28 -^ item 
 4) 
 
 $15.01 
 
 
 
 32 Annual interest charge on debt 
 
 33 Annual interest charge per capita 
 
 $6,218.16 
 3.51 
 
 8.4% 
 
 $2,445.00 
 1.48 
 
 18.4%. 
 
 $1,535.05 
 .97 
 
 14.3% 
 
 $1,196.50 
 .75 
 
 34 Ratio of net interest charge to total 
 lev.y for municipal and school pur- 
 poses (item 32 -^ item 14) 
 
 14.5% 
 
 JFirst Monday in April 
 *Mineral 
 
MINNESOTA TAX COMMISSION 
 
 475 
 
 — Continued 
 
 (FISCAL YEAR ENDING DECEMBER 31, 1911, OR DATE NEARe'sT THERETO) 
 Above 1,000 and below 2,600 in 1910 
 
 Winnebago 
 City Vil. 
 
 Canby 
 
 White 
 Bear Vil. 
 
 International 
 Falls 
 
 Springfield 
 
 Granite 
 Falls 
 
 Ada 
 
 1873 
 Mar. 1 
 
 1895 
 Marchf 
 
 1881 
 Mar. 1 
 
 1911 
 
 Mar. 31 
 
 1881 
 Spring eleot'B 
 
 1879 
 NoY. 30 
 
 1008 
 Feb. 15 
 
 1,554 
 
 1,528 
 
 1,505 
 
 1,487 
 
 1,482 
 
 1,454 
 
 1,432 
 
 1,554 
 
 1,571 
 
 1,527 
 
 1,630 
 
 1,482 
 
 1,478 
 
 1,450 
 
 $298,997.00 
 
 $244,273.00 
 
 $462,269.00 
 
 $1,068,152.00 
 
 $195,764,00 
 
 $248,508.00 
 
 ,$254,591.00 
 
 97,302.00 
 
 147,557.00 
 
 46,129.00 
 
 191,470.00 
 
 90,599.00 
 
 99,137,00 
 
 191,232.00 
 
 396,299.00 
 
 1,503,274.09 
 
 26.36% 
 
 391,830.00 
 
 1,388,622.00 
 
 28.21%, 
 
 508,398.00 
 
 1,070,445.00 
 
 47.49% 
 
 1,259,622.00 
 
 5,936,306.00 
 
 21.22%, 
 
 286,363.00 
 
 1,173,238.00 
 
 24.41% 
 
 347,645.00 
 
 1,089,049.00 
 
 31.92% 
 
 445,823.00 
 
 1,235,829.00 
 
 36.07% 
 
 $255.02 
 
 .S249.41 
 
 $332.94 
 
 $772.77 
 
 $193.23 
 
 $235.21 
 
 $307.46 
 
 967.36 
 
 883.91 
 
 701.01 
 
 3,641.29 
 
 791.66 
 
 736.84 
 
 852.96 
 
 $22,953.55 
 
 $15,046.28 
 
 $21,708.59 
 
 $67,717.25 
 
 $17,181.78 
 
 $16,569.30 
 
 $19,956.45 
 
 9,241.61 
 
 4,506,05 
 
 6,044.00 
 
 25,847.81 
 
 2,863.63 
 
 6,908.82 
 
 4,014.01 
 
 13,711.9-1 
 
 10,540r23 
 
 15,664.59 
 
 41,869.44 
 
 14,318.15 
 
 9,660.57 
 
 15,942.44 
 
 14.77 
 
 9.58 
 
 14.22 
 
 41.54 
 
 11.59 
 
 11.21 
 
 13.76 
 
 8.82 
 
 6.71 
 
 10.26 
 
 25.69 
 
 9.66 
 
 6,54 
 
 10.99 
 
 57.92 mills 
 
 38.40 mills 
 
 42.70 mills 
 
 53.76 mills 
 
 60.00 mills 
 
 47.66 mills 
 
 44.76 mills 
 
 15.27 " 
 
 10.84 " 
 
 20.28 " 
 
 11.41 " 
 
 14.62 " 
 
 15.21 " 
 
 16.15 " 
 
 34.60 " 
 
 26.90 " 
 
 30.81 " 
 
 33 . 24 " 
 
 50.00 " 
 
 27.79 " 
 
 35.76 " 
 
 9.12 " 
 
 7.59 " 
 
 14.63 " 
 
 7.05 " 
 
 12.20 " 
 
 8.87 " 
 
 12.90 " 
 
 $18,373.77 
 
 $27,335.00 
 
 $54,800.00 
 1,102.55 
 
 53,697.45 
 
 $132,577.37 
 
 $48,340.30 
 
 $59,750.00 
 1,160.54 
 
 58,589.46 
 
 $40,075.00 
 1,200.00 
 
 18,373.77 
 
 27,335.00 
 
 132,577.37 
 
 40,340.30 
 
 38,875.00 
 
 4.6% 
 
 7.0% 
 
 10.6% 
 
 10.5% 
 
 16.2% 
 
 16.9% 
 
 8.7% 
 
 1.2% 
 
 2.0% 
 
 5.0% 
 
 2.2% 
 
 4.1% 
 
 5.4% 
 
 3.1% 
 
 $11.82 
 
 $17.40 
 
 $35.17 
 
 $81.34 
 
 $31,27 
 
 $39.64 
 
 $26.81 
 
 $2,028.06 
 
 $1,093.40 
 
 $2,392.00 
 
 $7,664.94 
 
 $2,022.00 
 
 $2,176.80 
 
 $1,853.75 
 
 1.40 
 
 .70 
 
 1.57 
 
 4.70 
 
 1,36 
 
 1.47 
 
 1.28 
 
 14.8% 
 
 10.4% 
 
 15.3% 
 
 18.3% 
 
 14.1% 
 
 22.5% 
 
 11.6% 
 
 tFirst Tuesday in March. 
 
476 
 
 THIRD BIENNIAL REPORT 
 
 TABLE IX 
 
 WEALTH, DEBT AND TAXATION IN CITIES AND VILLAGES OF MINNESOTA 
 
 CLASS 4 CITIES AND VILLAGES— 
 
 Items 
 
 North 
 St. Paul Vil. 
 
 Cannon 
 Falls 
 
 Bovey 
 Vil. 
 
 Perham 
 Vil. 
 
 1 Year of incorporation as city or village 
 
 2 Date when fiscal year ends 
 
 3 Population according to U. S. census, 
 
 1910 
 
 1887 
 Mar. 31 
 
 1,404 
 
 1,433 
 
 1905 
 Mar. 31 
 
 1,385 
 
 1,400 
 
 1904 
 
 Mar, 1 
 
 1,377 
 1,515 
 
 1881 
 Feb. 14 
 
 1,376 
 
 4 Population in 1911, computed from 
 1900 and 1910 censuses 
 
 1,395 
 
 5 As.sessed valuation of real estate 
 
 6 Assessed valuation of personal proper- 
 
 ty (exclusive of money and credits) 
 
 7 Total assessed valuation (item 5 + 
 
 item 6) 
 
 8 Total true valuation '. 
 
 9 Per cent of assessed to true valuation 
 10 Assessed valuation per capita (item 7 
 
 $305,083.00 
 
 64,371.00 
 
 369,454.00 
 
 984,118.00 
 
 37.54% 
 
 $257.82 
 
 686.75 
 
 $197,004.00 
 
 107,258.00 
 
 304,262.00 
 
 1,286,752.00 
 
 23.65% 
 
 $217.33 
 
 919.11 
 
 $161,860.00 
 
 40,606.00 
 
 202,466.00 
 
 482,863.00 
 
 41.93% 
 
 $133.64 
 
 318.72 
 
 $166,739.00 
 
 61,158.00 
 
 227,897.00 
 
 705,250.00 
 
 32.31% 
 
 $163.37 
 
 11 True valuation per capita (item 8 -^ 
 
 505.56 
 
 
 
 12 Total tax levied (except special assess- 
 
 ments) 
 
 13 Tax levied for state, county and town- 
 
 ship purposes (except special assess- 
 ments) 
 
 14 Tax levied for municipal and school 
 
 purposes (except special assessm'ts) 
 
 15 Per capita tax for all purposes (item 
 
 $18,103.24 
 
 6,314.24 
 
 11,789.00 
 
 12.63 
 
 8.23 
 
 $14,573.81 
 
 4,648.82 
 
 9,924.99 
 
 10.41 
 
 7.09 
 
 $9,623.34 
 
 3,527.21 
 
 6,096.13 
 
 6.35 
 
 4.02 
 
 $9,115.88 
 
 2,917.08 
 
 6,198.80 
 
 6.. 53 
 
 16 Per capita tax for municipal and 
 school purposes (item 14 -^ item 4) 
 
 4.44 
 
 17 Total average tax rate (item 12 -^ 
 item 7) 
 
 49.00 mills 
 18.40 " 
 31.91 " 
 
 11.98 " 
 
 47.90 mills 
 11.33 " 
 32.62 " 
 
 7.71 " 
 
 47.53 mills 
 19.93 " 
 30.11 " 
 
 12.63 " 
 
 40.00 mills 
 
 18 Total average tax rate based on true 
 
 valuation (item 12 -^ item 8) 
 
 19 Tax rate for municipal and school 
 
 purposes (item 14 -t- item 7) 
 
 20 Tax rate for municipal and school 
 
 purposes based on true valuation 
 
 12.93 " 
 27.20 " 
 
 8.79 " 
 
 
 
 21 Total debt outstanding at close of 
 year. 
 
 $4 ."i, 500. 00 
 
 $37,500.00 
 
 $58,874.43 
 2,294.64 
 
 56,579.79 
 
 27.9% 
 
 11.7% 
 
 $37.35 
 
 $26,.580.00 
 
 28 Net debt outstanding fitem 21 — item 
 
 27) 
 
 29 Per cent of net debt to assessed valua- 
 
 tion (item 28 -v- item 7) 
 
 30 Per cent of net debt to true valuation 
 
 (item 28 -^ item 8) 
 
 45,500.00 
 12.3%, 
 4 . 6% 
 $31.75 
 
 37,500.00 
 
 12.3% 
 
 2.9% 
 
 $26.79 
 
 26,580.00 
 
 11.7% 
 
 3.8% 
 
 31 Net debt per capita (item 28 -^ item 
 4) 
 
 $19.05 
 
 32 Annual interest charge on debt 
 
 33 Annual interest charge per capita 
 
 (item 32 -^ item 4) 
 
 •K, 310.00 
 1.61 
 
 19.6% 
 
 $1,500.00 
 1.07 
 
 15.1% 
 
 $2,724.07 
 1.79 
 
 44.7% 
 
 $1,553.61 
 1.11 
 
 34 Ratio of net interest charge to total 
 levy for municipal and school pur- 
 poses (item 32 H- item 14) 
 
 25.1% 
 
MINNESOTA TAX COMMISSION 
 
 477 
 
 — Continued 
 
 (FISCAL YEAR ENDING DECEMBER 31, 1911, OR DATE NEAREST THERETO) 
 Above 1,000 and below 2,800 in 1910 
 
 Caledonia 
 
 Vil. 
 
 Bames- 
 ville 
 
 Mountain 
 Iron Vil' , 
 
 South 
 StUlwater Vil. 
 
 Dawson 
 
 Wheaton ' North 
 Vil. Mankato Vil. 
 
 1871 
 Feb. 26 
 
 1899 
 April 1 
 
 1908 
 Mar. 30 
 
 1881 
 Mar. 1 
 
 1911 
 April 1 
 
 1887 
 Feb. 28 
 
 1898 
 July 15 
 
 1,372 
 
 1,353 
 
 1,343 
 
 1,343 
 
 1,318 
 
 1,300 
 
 1,279 
 
 1,392 
 
 1,356 
 
 1,430 ' , 
 
 1,343 
 
 1,354 
 
 1,317 
 
 1,313 
 
 $275,731.00 
 
 $179,560.00 
 
 $10,082,595.00 
 
 $141,193.00 
 
 $264,213.0ol 
 
 $263,422.00 
 
 $228,716.00 
 
 90,256.00 
 
 106,380.00 
 
 89,550.00 
 
 111,746.00 
 
 107,463.00 
 
 97,771.00 
 
 12,737.00 
 
 365,987.00 
 
 1,444,569.00 
 
 25.33% 
 
 285,940.00 
 
 962,538.00 
 
 29.71% 
 
 10,172,145.00 
 
 25,490,282.00 
 
 39.91% 
 
 252,939.00 
 
 622.394.00 
 
 40.64% 
 
 371,676.00 
 
 1,111,455.00 
 
 33.44% 
 
 361,193.00 
 
 1,217,129.00 
 
 29.67%, 
 
 241,453.00 
 
 745,354.00 
 
 32.39% 
 
 $262.92 
 
 $210.87 
 
 $7,113.39 
 
 $188.34 
 
 $274.50 
 
 $274.25| 
 
 $183.89 
 
 1,037.77 
 
 709.84 
 
 17,825.37 
 
 463.44 
 
 820.87 
 
 924.17 
 
 567.67 
 
 $17,028.86 
 
 $14,582.94 
 
 $174,960.89 
 
 $9,864.61 
 
 $21,148.40 
 
 $17,794.29 
 
 $11,995.39 
 
 9,5lb.23 
 
 4,260.51 
 
 74,256.66 
 
 2,402.93 
 
 2,676.10 
 
 3,394.75' 
 
 5,210.56 
 
 7,515.63 
 
 10,322.43 
 
 100,704.23 
 
 7,461.68 
 
 18,472.30 
 
 14,399.54 
 
 6,784.83 
 
 12.23 
 
 10.75 
 
 122.35 
 
 7.35 
 
 15.02 
 
 13.51 
 
 9.14 
 
 5.40 
 
 7.61 
 
 70.42 
 
 5.56 
 
 13.64 
 
 10.93 
 
 6.17 
 
 46.53 mills 
 
 51.00 mills 
 
 17.20 mills 
 
 39.00 mills 
 
 56.90 mills 
 
 49.27 mills 
 
 49.68 mills 
 
 11.79 " 
 
 15.15 " 
 
 6.86 " 
 
 15.85 " 
 
 19.03 " 
 
 14.62 " 
 
 16.09 " 
 
 20.53 " 
 
 36.10 " 
 
 9.90 " 
 
 29 . 50 " 
 
 49.70 " 
 
 39.87 " 
 
 28.10 " 
 
 5.20 " 
 
 10.72 " 
 
 3.95 " 
 
 11.99 " 
 
 16.62 " 
 
 11.83 " 
 
 9.10 " 
 
 $49,404.71 
 
 $43,050.00 
 
 $43,435.40 
 
 $14,480.00 
 
 $62,619.90 
 
 $32,478.42 
 
 $34,618.45 
 
 49,404.71 
 
 43,050.00 
 
 43,435.40 
 
 14,480.00 
 
 62,619.90 
 
 32,478.42 
 
 34,618.45 
 
 13.5% 
 
 15.1% 
 
 0.4% 
 
 5.7% 
 
 16.8% 
 
 9.0% 
 
 14.3% 
 
 3.4% 
 
 4.5% 
 
 0.2% 
 
 2.3% 
 
 5.6% 
 
 2.7% 
 
 4.6% 
 
 $35.49 
 
 $31.75 
 
 $30.37 
 
 $10.78 
 
 $46.25 
 
 $24.66 
 
 $26.37 
 
 $1,251.60 
 
 $1,787.25 
 
 $2,547.29 
 
 $868.80 
 
 $3,197.19 
 
 $1,759.89 
 
 $1,403.31 
 
 .90 
 
 1.32 
 
 1.78 
 
 .65 
 
 2.36 
 
 1.34 
 
 1.07 
 
 16.7% 
 
 17.3% 
 
 2.5% 
 
 11.6% 
 
 17.3%, 
 
 12.2% 
 
 20.7% 
 
 *Minera 
 
 1 
 
 
 
 
 
 
478 
 
 THIRD BIENNIAL, REPORT 
 
 TABLE IX 
 
 WEALTH, DEBT AND TAXATION IN CITIES AND VILLAGES OF MINNESOTA 
 
 CLASS i CITIES AND VILLAGES— 
 
 
 Madelia 
 
 Water- 
 
 Mont- 
 
 Pine City 
 
 Items 
 
 Vil. 
 
 ville 
 
 gomery 
 
 ViL 
 
 1 Year of incorporation as city or village 
 
 1873 
 
 1898 
 
 1902 
 
 1882 
 
 2 Date when fiscal year ends 
 
 Mar. 1 
 
 Mar. 25 
 
 April 1 
 
 Feb. 28 
 
 3 Population according to U. S. censua, 
 
 
 
 
 
 1910 
 
 1,273 
 
 1,273 
 
 1,267 
 
 1,268 
 
 4 Population in 1911, computed from 
 
 
 
 
 
 1900 and 1910 censuses 
 
 1,273 
 
 1,274 
 
 1,296 
 
 1,285 
 
 5 Assessed valuation of real estate 
 
 $240,918.00 
 
 $213,946.00 
 
 $207,463.00 
 
 $180,379.00 
 
 6 Assessed valuation of personal proper- 
 ty {exclusive of money and credits) 
 
 
 
 
 
 109,097.00 
 
 69,036.00 
 
 82,163.00 
 
 54,729.00 
 
 7 Total assessed valuation (item 5 + 
 
 
 
 
 
 
 350,015.00 
 
 282,982.00 
 
 289,616.00 
 
 235,108.00 
 
 8 Total true valuation 
 
 1,138,522.00 
 
 909,644.00 
 
 942,334.00 
 
 724,432.00 
 
 9 Per cent of assessed to true valuation 
 
 30.^4% 
 
 31.11% 
 
 30.73% 
 
 32.46% 
 
 10 Assessed valuation per capita (item 7 
 
 ^ 
 
 
 
 
 
 $274.95 
 
 $222.12 
 
 $223.47 
 
 $182 96 
 
 11 True valuation per capita (item 8 -r- 
 
 
 
 
 
 item 4) 
 
 894.36 
 
 713.93 
 
 727.11 
 
 563.76 
 
 
 
 12 Total tax levied (except special assess- 
 
 
 
 
 
 ments) 
 
 $17,465.99 
 
 $12,480.06 
 
 $11,614.01 
 
 $13,136.90 
 
 13 Tax levied for state, county and town- 
 
 
 
 
 
 ship purposes (except special assess- 
 
 
 
 
 
 ments) 
 
 5,460.48 
 
 3,849.11 
 
 4,923.89 
 
 3,851.16 
 
 14 Tax levied for municipal and school 
 
 
 
 
 
 purposes (except special assessm'ts) 
 
 12,005.51 
 
 8,630.95 
 
 6,690.12 
 
 9,285.74 
 
 15 Per capita tax for all purposes (item 
 
 
 
 
 
 12 -r- item 4) . . 
 
 13.72 
 
 9.80 
 
 8.96 
 
 10.22 
 
 16 Per capita tax for municipal and 
 
 
 school purposes (item 14 -i- item 4) 
 
 9.43 
 
 7.75 
 
 6.16 
 
 7.23 
 
 17 Total average tax rate (item 12 -i- 
 
 
 
 
 
 item 7) 
 
 49.90 mills 
 
 44.10 mills 
 
 40.10 mills 
 
 55.88 mills 
 
 18 Total average tax rate based on true 
 
 
 
 
 
 valuation (item 12 -r- item 8) 
 
 15.34 " 
 
 13.72 " 
 
 12.33 " 
 
 18.13 " 
 
 19 Tax rate for municipal and school 
 
 
 
 
 
 purposes (item 14 -^ item 7) 
 
 34.30 " 
 
 30.50 " 
 
 23.10 " 
 
 39.50 " 
 
 20 Tax rate for municipal and school 
 
 
 
 
 
 purposes based on true valuation 
 
 
 
 
 
 (item 14 -r- item 8) . 
 
 10.54 " 
 
 9.49 
 
 7.10 " 
 
 12 82 " 
 
 
 
 21 Total debt outstanding at close of 
 
 
 
 
 
 year 
 
 $31,552.29 
 
 $42,595.25 
 
 $22,600 00 
 
 $12,209.93 
 
 27 Sinking fund for debt reduction 
 
 6,518.05 
 
 
 
 
 28 Net debt outstanding (item 21 — item 
 
 
 
 
 
 27) 
 
 25 034 24 
 
 42,595.25 
 
 22,600.00 
 
 12,209.93 
 
 
 
 
 tion (item 28 -v- item 7) 
 
 7.2% 
 
 15.1% 
 
 7.8% 
 
 5.2% 
 
 30 Per cent of net debt to true valuation 
 
 
 (item 28 -t- item 8) . 
 
 2.2% 
 
 4.7% 
 
 2.4% 
 
 1.7% 
 
 31 Net debt per capita (item 28 -;- item 
 
 
 4) 
 
 $19.66 
 
 $33.43 
 
 $17.44 
 
 $9.50 
 
 
 
 32 Annual interest charge on debt 
 
 $1,310.00 
 
 $2,060.40 
 
 $1,060.50 
 
 $524.52 
 
 33 Annual interest charge per capita 
 
 
 
 
 
 (item 32 ~- item 4) . 
 
 1.03 
 
 1.62 
 
 .81 
 
 .41 
 
 34 Ratio of net interest charge to total 
 
 
 
 
 
 
 
 poses (item 32 -r- item 14) 
 
 10.9% 
 
 23.9% 
 
 16.7% 
 
 5.6% 
 
MINNESOTA TAX COMMISSION 
 
 479 
 
 — Continued 
 
 (FISCAL YEAR ENDING DECEMBER 31, 1911, OR DATE NEAREST THERETO) 
 Above 1,000 and below 2,500 in 1910 
 
 Long 
 Prairie Vil. 
 
 Kenyon 
 Vil. 
 
 Chatfield 
 
 Buffalo 
 Vil. 
 
 Appleton 
 Vil. 
 
 Belle 
 Plaine Bor. 
 
 Preston 
 Vil. 
 
 1884 
 Feb. 20 
 
 1887 
 Feb. 27 
 
 1887 
 Mar. 20 
 
 1881 
 Mar. 1 
 
 1881 
 Mar. 1 
 
 1868 
 April 1 
 
 1872 
 April 30 
 
 1,250 
 
 1,237 
 
 1,228 
 
 1,227 
 
 1,221 
 
 1,204 
 
 1,193 
 
 1,260 
 
 1,241 
 
 1,228 
 
 1,246 
 
 1,226 
 
 1,212 
 
 1,193 
 
 $182,667.00 
 
 $224,544.00 
 
 $388,060.00 
 
 $151,629.00 
 
 $197,857.00 
 
 $151,267.00 
 
 $254,849.00 
 
 118,011.00 
 
 105,828.00 
 
 108,205.00 
 
 71,476.00 
 
 99,785.00 
 
 60,276.00 
 
 63,766.00 
 
 300,578.00 
 1,161,605.00 
 
 25.88% 
 
 330,372.00 
 1,253,031.00 
 
 26.37% 
 
 496,265.00 
 1,921,158.00 
 
 25.83% 
 
 ■223,005.00 
 
 975,466.00 
 
 22.86% 
 
 297,642.00 
 1,081,923.00 
 
 .27.51% 
 
 211,543.00 
 1,160,690.00 
 
 18.23% 
 
 318,605.00 
 
 820,372.00 
 
 38,84% 
 
 $240.46 
 
 $266.21 
 
 $404.12 
 
 $178.98 
 
 $242.97 
 
 $174.54 
 
 $267.06 
 
 929.20 
 
 1,009.69 
 
 1,564.46 
 
 782.88 
 
 883.20 
 
 957.67 
 
 687.66 
 
 $11,692.91 
 
 $14,767.66 
 
 $30,382.16 
 
 $13,313.56 
 
 $14,346.37 
 
 $8,329.66 
 
 $14,655.92 
 
 3,968.06 
 
 3,396.23 
 
 16,190.71 
 
 3,645.87 
 
 3,631.26 
 
 2,284.34 
 
 3,026.60 
 
 7,724.86 
 
 11,371.42 
 
 15,191.46 
 
 9,767.69 
 
 10,716.11 
 
 6,046.21 
 
 11,629,32 
 
 9.35 
 
 11.90 
 
 24.74 
 
 10.69 
 
 11.71 
 
 6.87 
 
 12.28 
 
 6.18 
 
 9.16 
 
 12.37 
 
 7.84 
 
 8.78 
 
 4.99 
 
 9.75 
 
 38.90 mills 
 
 44.70 mills 
 
 61.22 mills 
 
 59.70 mills 
 
 48.20 mills 
 
 39.38 mills 
 
 46.00 mills 
 
 10.07 " 
 
 11.79 " 
 
 15.81 " 
 
 13.65 " 
 
 13.26 " 
 
 7. IS . " 
 
 17 . 86 " 
 
 25.70 " 
 
 34.42 " 
 
 30.61 " 
 
 43.80 " 
 
 36.00 " 
 
 28.58 " 
 
 36.50 " 
 
 6.65 " 
 
 9.08 " 
 
 7.91 " 
 
 10.01 " 
 
 9.91 " 
 
 5.21 " 
 
 14.17 " 
 
 $13 001.48 
 
 $10,786.14 
 
 $5,819.20 
 
 $35,516.78 
 
 $27,035.97 
 
 $19,114.49 
 
 $36,359.88 
 
 13,001.48 
 
 10,786.14 
 
 5,819.20 
 
 35,616.78 
 
 27,035.97 
 
 19,114.49 
 
 36,3.59.88 
 
 4.3% 
 
 3.3% 
 
 1.0% 
 
 15.9% 
 
 9.1% 
 
 9.0% 
 
 11.4% 
 
 1.1% 
 
 0.9% 
 
 0.3% 
 
 3.6% 
 
 2.5% 
 
 1.7% 
 
 4.4% 
 
 $10.4C 
 
 $8.69 
 
 $4.74 
 
 $28.50 
 
 $22.07 
 
 $15.77 
 
 $30.48 
 
 $1,112.61 
 
 $563.47 
 
 $300.00 
 
 $1,997.06 
 
 $1,399.36 
 
 $907.76 
 
 $1,614.09 
 
 .8£ 
 
 .4.^ 
 
 .24 
 
 1.6C 
 
 1.14 
 
 .75 
 
 1.35 
 
 14.4% 
 
 6.0% 
 
 2.0% 
 
 20.4% 
 
 13.0% 
 
 15.0% 
 
 13.9% 
 
480 
 
 THIRD BIENNIAL REPORT 
 
 TABLE IX 
 
 WEALTH. DEBT AND TAXATION IN CITIES AND VILLAGES OF MINNESOTA 
 
 CLASS i CITIES AND VILLAGES— 
 
 
 Edina 
 
 
 
 
 Items 
 
 Vil. 
 
 Renville 
 
 Plain view 
 
 Janesville 
 
 1 Year of incorporation as city or village 
 
 1888 
 
 1906 
 
 1893 
 
 1887 
 
 2 Date when fiscal year ends 
 
 Mar. 1 
 
 Mar. 1 
 
 Mar. 1 
 
 Mar. 20 
 
 3 Population according to U. S. census, 
 
 
 
 
 
 1910 
 
 1,191 
 
 1,182 
 
 1,175 
 
 1,173 
 
 4 Population in 1911, computed from 
 
 
 
 
 
 
 1,235 
 
 1,193 
 
 1,189 
 
 1,173 
 
 
 
 5 Assessed valuation of real estate 
 
 ?.507,13S.OO 
 
 $213,215.00 
 
 $301,121.00 
 
 $177,665.00 
 
 ti Assessed valuation of personal proper- 
 ty (exclusi^-o of money and credits) 
 
 
 
 
 
 51,938.00 
 
 102,845.00 
 
 90,880.00 
 
 84,081.00 
 
 7 Total assessed valuation (item 5 -t- 
 
 
 
 
 
 item 6) 
 
 539,073.00 
 
 316,060.00 
 
 392,001.00 
 
 261,746.00 
 
 8 Total true valuation 
 
 2,153,421.00 
 
 890,531.00 
 
 1,229,926.00 
 
 934,354.00 
 
 9 Per cent of assessed to true valuation 
 
 25.96% 
 
 35.49% 
 
 31.87% 
 
 28.01% 
 
 10 Assessed valuation per capita (item 7 
 
 
 
 
 
 
 $452.09 
 
 .$264.93 
 
 S329.69 
 
 $223.14 
 
 11 True valuation per capita (item 8 -^ 
 
 
 
 
 
 
 1,743.66 
 
 746.46 
 
 1,034.46 
 
 796.55 
 
 
 
 12 Total tax levied (except special assess- 
 
 
 
 
 
 ments) 
 
 $14,690.86 
 
 $14,538.76 
 
 $15,327.33 
 
 $10,522.00 
 
 13 Tax levied for state, county and town- 
 
 
 
 
 
 ship purposes (except special assess- 
 
 
 
 
 
 ments) 
 
 4,319.58 
 
 2,686.50 
 
 5,684.11 
 
 2,538.92 
 
 14 Tax levied for municipal and school 
 
 
 
 
 
 purposes (except special assessm'ts) 
 
 10,371.28 
 
 11,852.26 
 
 9,643.22 
 
 7,983.08 
 
 15 Per capita tax for all purposes (item 
 
 
 
 
 
 12 -r- item 4) 
 
 11.90 
 
 12.19 
 
 12.89 
 
 8.97 
 
 16 Per capita tax for municipal and 
 
 
 school purposes (item 14 -r- item 4) 
 
 8.40 
 
 9.93 
 
 8.11 
 
 6.81 
 
 17 Total average tax rate (item 12 -^ 
 
 
 
 
 
 
 26.28 mills 
 
 46.00 mills 
 
 39 . 10 mills 
 
 40.20 mills 
 
 IS Total average tax rate based on true 
 
 
 valuation (item 12 -i- item 8) 
 
 6.82 " 
 
 16.33 " 
 
 12.46 " 
 
 11.26 " 
 
 19 Tax rate for municipal and school 
 
 
 
 
 
 purposes (item 14 -^ item 7) 
 
 18.55 " 
 
 37.50 " 
 
 24.60 " 
 
 30.50 " 
 
 20 Tax rate for municipal and school 
 
 
 
 
 
 purposes based on true valuation 
 
 
 
 
 
 (item 14 -i- item 8) 
 
 4 . 82 " 
 
 13.31- " 
 
 7.84 " 
 
 8.54 " 
 
 21 Total debt outstanding at close of 
 
 
 
 
 
 
 $6,750.00 
 
 $4 6, .587. 20 
 
 $32,486 85 
 
 $20,105.17 
 
 
 
 4,838.05 
 
 
 
 28 Net debt outstanding (item 21 h- item 
 
 
 
 
 
 27) 
 
 6,750.00 
 
 41,749.15 
 
 32,486.85 
 
 20,105.17 
 
 29 Per cent of net debt to assessed valua- 
 
 
 
 
 
 
 1.2% 
 
 13.2% 
 
 8.3% 
 
 7.7% 
 
 30 Per cent of net debt to true valuation 
 
 
 
 0.3% 
 
 4.7%, 
 
 2.6% 
 
 2.2% 
 
 31 Net debt per capita (item 28 -^ item 
 
 
 
 4) 
 
 $5.47 
 
 $35.00 
 
 $27.32 
 
 $17.14 
 
 33 Annual interest charge on debt 
 
 .$270.00 
 
 $2,403.59 
 
 $1,230.80 
 
 $1,000.00 
 
 33 Annual interest charge per capita 
 
 
 
 
 
 (item 32 -=- item 4) 
 
 , .22 
 
 2.01 
 
 1.04 
 
 .85 
 
 34 Ratio of net interest charge to total 
 
 
 
 
 
 levy for municipal and school pur- 
 
 
 
 
 
 poses (item 32 -r- item 14) 
 
 2.6% 
 
 20.2% 
 
 12.8% 
 
 12.5% 
 
MINNESOTA TAX COMMISSION 
 
 481 
 
 — Continued 
 
 (FISCAL YEAR ENDING DECEMBER 31, 1911, OR DATE NEAREST THERETO) 
 Above 1,000 and below 2,600 in 1910 
 
 St. Charles 
 
 Jordan 
 
 Zumbrota 
 Vil. 
 
 Adrian 
 Vil. 
 
 Tower 
 
 Milaca 
 Vil. 
 
 Mountain 
 Lake Vil. 
 
 1870 
 
 1872 
 April t 
 
 1877 
 Mar. 1 
 
 1881 
 Mar. 1 
 
 1889 
 Jan. 25 
 
 
 1886 
 
 Mar. 13 
 
 
 Mar. 1 
 
 1,159 
 
 1,151 
 
 1,138 
 
 1,112 
 
 1,111 
 
 1,102 
 
 1,081 
 
 1,159 
 
 1,151 
 
 1.140 
 
 1,112 
 
 1,111 
 
 1,102 
 
 1,093 
 
 $279,735.00 
 
 $161,484.00 
 
 $193,280.00 
 
 $201,337.00 
 
 $131,786.00 
 
 $125,424.00 
 
 $142,158.00 
 
 115,582,00 
 
 61,805.00 
 
 73,099.00 
 
 103,044.00 
 
 45,716.00 
 
 54,448,00 
 
 95,844.00 
 
 395,337.00 
 
 1,264,147.00 
 
 31.27% 
 
 223,289.00 
 
 749,667.00 
 
 29.79% 
 
 266,379.00 
 
 962,629.00 
 
 27.67% 
 
 304,381.00 
 
 1,037,352.00 
 
 29.34% 
 
 177,501.00 
 
 473:207.00 
 
 37.51% 
 
 179,872.00 
 
 559,592.00 
 
 32,14% 
 
 238,002.00 
 
 841.801.00 
 
 28.27% 
 
 J341.10 
 
 $194.00 
 
 $233.66 
 
 $273.72 
 
 $159.77 
 
 $163.22 
 
 $217.75 
 
 1,090.72 
 
 651.32 
 
 844.41 
 
 932.87 
 
 425.93 
 
 50V.80 
 
 770.17 
 
 S15, 078.16 
 
 $8,172.37 
 
 $11,667.38 
 
 $11,110.34 
 
 $7,730.04 
 
 $14,802.99 
 
 $10,805.30 
 
 6,013.58 
 
 2,299.95 
 
 2,525.27 
 
 2,343.73 
 
 1,295.77 
 
 3,273.82 
 
 1,880.22 
 
 9,064.58 
 
 5,872.42 
 
 9,142.11 
 
 8,796.61 
 
 6,443.27 
 
 11,529.17 
 
 8,926.08 
 
 13.01 
 
 7.10 
 
 10.23 
 
 10.02 
 
 6.97 
 
 13.43 
 
 9.89 
 
 7.82 
 
 5.10 
 
 8.02 
 
 7.91 
 
 5.80 
 
 10.46 
 
 8.17 
 
 38.14 mills 
 
 36.60 mills 
 
 43.80 mills 
 
 36.60 mills 
 
 43.60 mills 
 
 82.30 mills 
 
 45.40 milla 
 
 11.93 " 
 
 10.90 " 
 
 12.12 " 
 
 10.74 " 
 
 16.35 " 
 
 26.45 " 
 
 12.81 " 
 
 22,93 " 
 
 26.30 " 
 
 34.32 " 
 
 28.90 " 
 
 36.30 " 
 
 84 . 10 " 
 
 37.50 " 
 
 7.17 " 
 
 7.83 " 
 
 9 . 50 " 
 
 8.48 " 
 
 13.62 " 
 
 20.60 " 
 
 10.60 " 
 
 $39,260.00 
 
 $11,000.00 
 
 $13,473.56 
 
 $29,960.00 
 1,328.00 
 
 28.632.00 
 
 $8,726.01 
 
 $66,400.00 
 
 $33,730.00 
 
 39,260.00 
 
 11,000.00 
 
 13,473.56 
 
 8,726.01 
 
 66,400.00 
 
 33,730.00 
 
 9.9% 
 
 5.0% 
 
 5.1% 
 
 9.4% 
 
 4.9% 
 
 36.9% 
 
 14.2% 
 
 3.1% 
 
 1.5% 
 
 1.4% 
 
 2.8% 
 
 1.7% 
 
 11.9% 
 
 4.0% 
 
 $33.87 
 
 $9.56 
 
 $11.81 
 
 ,$25.75 
 
 $7.86 
 
 $60.25 
 
 $.30.86 
 
 $1,632.20 
 
 $456.50 
 
 $474.63 
 
 $1,. 581. 05 
 
 $623.56 
 
 $2,932.00 
 
 .$1,369.38 
 
 1.41 
 
 .39 
 
 .42 
 
 1.42 
 
 .47 
 
 2.66 
 
 1.25 
 
 18.0% 
 
 7.8%, 
 
 5.2% 
 
 18.0%, 
 
 8.1% 
 
 25.4% 
 
 15.3% 
 
 tSecond Tuesday of April. 
 
482 
 
 THIRD BIENNIAL REPORT 
 
 TABLE IX 
 
 WEALTH, DEBT AND TAXATION IN CITIES AND VILLAGES OF MINNESOTA 
 
 CLASS 4 CITIES AND VILLAGES— 
 
 Items 
 
 Fosston 
 Vil. 
 
 Browns 
 Valley Vil. 
 
 Lake 
 Crystal Vil. 
 
 Wlnthrop 
 
 1 Year of incorporation as city or village 
 
 1889 
 Mar. 31 
 
 1,075 
 
 1,096 
 
 1881 
 Mar. 1 
 
 1,058 
 
 1,092 
 
 isio 
 
 April t 
 1,055 
 1,055 
 
 1905 
 Mar. 31 
 
 3 Population according to U. S. census, 
 1910 
 
 1,043 
 
 4 Population in 1911, computed from 
 1900 and 1910 censuses 
 
 1,066 
 
 
 
 5 Assessed Valuation of real estate 
 
 6 Assessed valuation of personal proper- 
 
 ty (exclusive of money and credits) 
 
 7 Total assessed valuation (item 5 + 
 
 item 6) 
 
 $156,553.00 
 
 61,504.00 
 
 218,147.00 
 
 688,140.00 
 
 31.70% 
 
 $199.04 
 
 627.86 
 
 $155,257.00 
 
 86,991.00 
 
 242,248.00 
 
 859,875.00 
 
 28.17% 
 
 8221.84 
 
 787.43 
 
 $182,276.00 
 
 65,991.00 
 
 248,267.00 
 
 772,894.00 
 
 32.12% 
 
 $235.32 
 
 733.60 
 
 $144,169.00 
 
 70,109.00 
 
 214,278.00 
 
 
 816,868.00 
 
 9 Per cent of assessed to true valuation 
 10 Assessed valuation per capita (item 7 
 
 26.23% 
 $201.01 
 
 11 True valuation per capita (item 8 -^ 
 item 4} 
 
 766.29 
 
 
 
 12 Total fax levied (except special a.sses.s- 
 
 $11,779.94 
 
 4,668.36 
 
 7,111.58 
 
 - 10.75 
 
 6.49 
 
 $15,310.39 
 
 3,125.31 
 
 12,185.08 
 
 14.02 
 
 11.16 
 
 $13,009.21 
 
 2,631.67 
 
 10,377.54 
 
 12.33 
 
 9.84 
 
 $11,228.17 
 
 13 Tax levied for state, county and town- 
 ship purposes (except special assess- 
 ments) . 
 
 3,342.74 
 
 14 Tax levied for municipal and school 
 
 purposes (except special assessm'ts) 
 
 15 Per capita tax for ail purposes (item 
 
 12 -i- item 4) 
 
 7,885.43 
 10.53 
 
 16 Per capita tax for municipal and 
 school purposes (item 14 -^ item 4) 
 
 7.40 
 
 17 Total average tax rate (item 12 -^ 
 item 7) 
 
 54.00 mills 
 17.11 " 
 32.60 " 
 
 10.33 " 
 
 63.20 mills 
 17.81 " 
 50.30 " 
 
 14.17 " 
 
 52.40 mills 
 16.83 " 
 41.80 " 
 
 13.43 " 
 
 52.40 mills 
 
 18 Total average tax rate based on true 
 
 valuation (item 12 -^ item 8) 
 
 19 Tax rate for municipal and school 
 
 purposes (item 14 t- item 7) 
 
 20 Tax rate for municipal and school 
 
 purposes based on true valuation 
 
 13.75 " 
 36.80 " 
 
 9 . 65 " 
 
 
 
 21 Total debt outstanding at close of 
 year 
 
 $35,640.00 
 2,4.54.83 
 
 33,185.17 
 
 16.2% 
 
 4.8% 
 
 $30.28 
 
 $53,800.70 
 
 $22,065.00 
 
 $36,632.75 
 
 
 
 28 Net debt outstanding (item 21 — item 
 
 53,800.70 
 
 22.2% 
 
 6.3% 
 
 $49.27 
 
 22,065.00 
 8.9%, 
 2.0% 
 $20.91 
 
 36,032.75 
 
 29 Per cent of net debt to assessed valua- 
 tion (item 28 -^ item 7) 
 
 17.1% 
 
 30 Per cent of net debt to true valu.'ltion 
 (item 28 -^ item 8), . 
 
 ■1.5% 
 
 31 Net debt per capita (item 28 t- item 
 
 $34.36 
 
 
 
 32 Annual interest charge on debt 
 
 33 Annual interest charge per capita 
 
 (item 32 -i- item 41 
 
 34 Ratio of net interest charge to total 
 
 levy for municipal and school pur- 
 poses (item 32 -r- item 14) 
 
 $1,899.20 
 1.73 
 
 26.7% 
 
 $2,653.58 
 2.43 
 
 21.8% 
 
 $1,100.33 
 1.04 
 
 10.6% 
 
 $1,538.62 
 1.44 
 
 19.5% 
 
 JFirst Monday in April. 
 *Mineral 
 
MINNESOTA TAX COMMISSION 
 
 483 
 
 — Continued 
 
 (FISCAL YEAR ENDING DECEMBER 31, 1911, OR DATE NEAREST THERETO) 
 Above 1,000 and below 2,600 in 1910 
 
 Delano 
 Vil. 
 
 Farming- 
 ton Vil. 
 
 Pelican 
 Rapids Vil. 
 
 Excelsior 
 Vil. 
 
 Osakis 
 Vil. 
 
 Rushford C 
 
 Buhl* 
 
 Vil. 
 
 1876 
 
 1870 
 Mar. 1 
 
 
 1877 
 Feb. 22 
 
 1887 
 Feb. 15 
 
 1868 
 Mar. 30 
 
 
 Mar. 4 
 
 Feb. 15 
 
 Mar. 12 
 
 1,031 
 
 1,024 
 
 1,019 
 
 1,015 
 
 1,013 
 
 1,011 
 
 1,005 
 
 1,036 
 
 1,053 
 
 1,019 
 
 1,045 
 
 1,023 
 
 1,011 
 
 1,106 
 
 $135,693.00 
 
 $157,554.00 
 
 $100,334.00 
 
 $254,808.00 
 
 $217,101.00 
 
 $215,286.00 
 
 $9,432,000.00 
 
 71,633.00 
 
 66,242.00 
 
 78,697.00 
 
 120,438.00 
 
 59,944.00 
 
 66,228.00 
 
 116,652.00 
 
 207.326.00 
 
 987,331.00 
 
 21.00% 
 
 223,796.00 
 
 913,357.00 
 
 24.50% 
 
 239,031.00 
 862,403.00 
 
 27.72% 
 
 375,246.00 
 1,310,910.00 
 
 28.62% 
 
 277,045.00 
 
 942,131.00 
 
 29.41% 
 
 281,514.00 
 
 767,575.00 
 
 36.68%, 
 
 9,548,652.00 
 
 24,153,174.00 
 
 39.53% 
 
 $200.12 
 
 $212.63 
 
 $234.57 
 
 $359.09 
 
 $270.82 
 
 $278.45 
 
 $8,633.50 
 
 953.02 
 
 867.39 
 
 846.32 
 
 1,254.46 
 
 920.95 
 
 759.22 
 
 21,838.31 
 
 $8,707.70 
 
 $7,519.52 
 
 $12,668.45 
 
 $17,148.74 
 
 $10,498.38 
 
 $12,443.00 
 
 $203,386.29 
 
 1,637.87 
 
 2,752.66 
 
 2,653.03 
 
 2,562.93 
 
 2,276.25 
 
 2,871.46 
 
 69,705.16 
 
 7,069.83 
 
 4,766.86 
 
 10,015.42 
 
 14,585.81 
 
 8,222.13 
 
 9,571.54 
 
 133,681.13 
 
 8.40 
 
 7.14 
 
 12.43 
 
 16.41 
 
 10.26 
 
 12.31 
 
 183.89 
 
 6.8^ 
 
 4.53 
 
 9.96 
 
 13.98 
 
 8.04 
 
 9.47 
 
 120.87 
 
 42.00 mills 
 
 33.60 mills 
 
 53.00 mills 
 
 45.70 mills 
 
 37.89 mills 
 
 44.20 mills 
 
 21.30 mills 
 
 8.82 " 
 
 8.23 " 
 
 14.69 " 
 
 13.08 " 
 
 11.14 " 
 
 16.21 " 
 
 8.42 " 
 
 34.10 " 
 
 21.30 " 
 
 41.90 " 
 
 38 . 87 " 
 
 29.68 " 
 
 34.00 " 
 
 14.00 " 
 
 7.16 " 
 
 5.22 " 
 
 11.61 " 
 
 11.13 " 
 
 8.73 " 
 
 12.47 " 
 
 5.54 " 
 
 $12,820.05 
 
 $31,996.94 
 
 $27,688.55 
 
 $17,526.24 
 8,072.97 
 
 $6,400.28 
 
 $48,110.00 
 
 $131,751.53 
 
 12,820.05 
 
 31,996.94 
 
 27,688.55 
 
 9,4.53.27 
 
 6,400.28 
 
 48,110.00 
 
 131,751.53 
 
 6.2% 
 
 14.3% 
 
 11.6%, 
 
 2.5% 
 
 2.3% 
 
 17.1% 
 
 1.4% 
 
 1.3% 
 
 3.5% 
 
 3.2% 
 
 0.7% 
 
 0.7% 
 
 6.3% 
 
 0.5% 
 
 $12.37 
 
 $30.38 
 
 $27.17 
 
 $9.05 
 
 $6.26 
 
 $47.59 
 
 $119.12 
 
 $632.89 
 
 $1,312.62 
 
 $1,428.77 
 
 $793.05 
 
 $264.32 
 
 $2,020.57 
 
 83,302.86 
 
 .61 
 
 1.25 
 
 1.40 
 
 .76 
 
 .26 
 
 2.00 
 
 2.99 
 
 9.0%, 
 
 27.5% 
 
 14.3% 
 
 5.4% 
 
 3 2% 
 
 21.2% 
 
 2.5% 
 
MINNESOTA TAX COMMISSION 
 TABLE X 
 
 485 
 
 RECEIPTS OF CITIES AND VILLAGES OF MINNESOTA 
 
 (FISCAL YEAR ENDING DECEMBER 31, 1911, OR DATE NEAREST THERETO) 
 
 CLASS 1 CITIES— Above 76,000 in 1910 
 
 Items 
 
 Totals 
 
 Minneapolis 
 
 St. Paul 
 
 Duluth 
 
 I Revenue receipts: 
 
 A General revenues^ 
 
 \ 
 
 {9,012,790.75 
 
 986,651.37 
 93,581.14 
 100,380.02 
 
 418,652.63 
 
 20,000.00 
 
 4,500.00 
 
 72,681.64 
 
 M,859,719.70 
 
 402,751.37 
 43,988.00 
 50,386.67 
 
 220,550.95 
 
 8,750.00 
 
 2,000.00 
 
 39,272.36 
 
 12,810,718.92 
 
 401,560.00 
 37,806.72 
 27,376.58 
 
 133,897.90 
 
 7,750.00 
 
 1,750.00 
 
 21,304,60 
 
 81,342,352.13 
 
 182,340.00 
 11,786.42 
 22,616.77 
 
 64,203.78 
 
 3, .500.00 
 
 750.00 
 
 12,104.68 
 
 (b) from licensea and permits — 
 
 
 (c) from fees, fines and forfeits 
 
 (d) from grants and gifts — 
 
 (1) for current expenses — 
 appor't for schools. . . 
 . state aids for schools. . 
 armory maint. (state) 
 fire companies (state) 
 other grants and gifts. 
 
 (2) for outlays (improve'ts) 
 
 
 
 
 
 
 5,093.21 
 
 
 
 5,093.21 
 
 
 
 
 
 Total general revenues.. . . 
 B Commercial revenues — 
 
 (a) from special assessments. . . 
 
 (b) from privileges (original pay- 
 
 ments) 
 
 H0,714,330.76 
 
 1,913,219.64 
 52.00 
 
 11,327.64 
 
 49,501.82 
 
 21,623.83 
 57,434.12 
 35,113.37 
 69,725.17 
 2,502.62 
 
 5,998.13 
 36,178.85 
 
 1,175,811.02 
 
 $6,627,419.06 
 
 1,154,388.77 
 
 $3,442,164.72 
 
 439,787.23 
 52.00 
 
 1,547.39 
 
 16,538.91 
 
 15,933.41 
 28,410.77 
 16,243.18 
 26,149.36 
 
 $1,644,746.99 
 
 319,043.64 
 
 (c) from departments (exclusive 
 of A, (b) and ^c)— 
 
 (1) government in general. 
 
 (2) protection of life and 
 
 3,635.69 
 24,017.13 
 
 6,144.56 
 8,945.78 
 5,690.42 
 
 (3) health and sanitation 
 
 (4) highways and bridges. . 
 
 28,853.37 
 
 18,870.19 
 
 43,250.68 
 
 2,502.62 
 
 1,914.92 
 
 7,487.68 
 
 438,209.24 
 
 169.98 
 
 
 325 13 
 
 
 
 (d) from educational inst'ns — 
 
 (1) public schools 
 
 (2) library, museums, etc. . 
 
 (e) from pub. serv. enterprises— 
 
 785.22 
 28,298.83 
 
 433,406.10 
 
 3,297.99 
 392.34 
 
 304,195.68 
 
 
 
 
 228,371.95 
 
 6,937.55 
 
 20,156.30 
 
 
 
 228,371.95 
 
 
 
 6,937.55 
 20,156.30 
 
 
 
 
 
 
 
 
 (7) other pub. serv. en'pr's. 
 
 30,621.18 
 221,265.79 
 
 30,470.23 
 192,014.59 
 
 
 150.95 
 
 20,859.82 
 
 8,391.38 
 
 
 
 Total commercial revenues 
 Total revenue receipts 
 II Non-revenue receipts: 
 
 (a) from offsets to outlays — 
 
 $3,SSE,840.9S 
 14,600,171.74 
 
 4,396.20 
 
 13,721.68 
 ■ 370.42 
 
 $1,946,616.11 
 7,573,034.16 
 
 $1,066,106.07 
 4,497,270.79 
 
 4,396.20 
 7.20 
 
 $886,119.80 
 2,629,866.79 
 
 (2) educational— 
 
 11,113.69 
 370.42 
 
 2,600.79 
 
 
 
 
 
 
 (b) from debt incurred during fiscal 
 year— 
 
 
 
 
 
 (2) funded debt created — 
 
 for departmental purposes 
 for educational purposes 
 
 1,502,626.00 
 1,436,700.00 
 
 1,417,000.00 
 1,116,700.00 
 
 25,000.00 
 220,000.00 
 
 60,626.00 
 100,000.00 
 
 
 
 for public service enterp's 
 
 (3) temporary debt (including 
 
 tax and special assess- 
 
 705,780.01 
 
 2,803,402.05 
 
 99,357.35 
 
 lOO.OOO.OC 
 249,843.55 
 
 20,319.42 
 1,105.0( 
 
 500,000.00 
 
 738,635.60 
 
 472. IC 
 
 100, 000. OC 
 29,468.5f 
 
 8,219.45 
 ) 
 
 
 
 205,780.01 
 
 2,021,765.45 
 98,885.25 
 
 43,000.00 
 
 (4) unpaid warrants and judg- 
 ments for current year . . . 
 (c) from transfers and refunds— 
 
 (1) sinking funds trans, to treas 
 
 (2) all others 
 
 
 
 195,374.9- 
 
 8,440.0C 
 1.105.0( 
 
 25,000.00 
 
 (d) agency, trust and invest, receipts 
 
 (1) coll. for state and county .. . 
 
 (2) trust funds rec'd (principal) 
 
 3,660.00 
 
 
 
 
 
 
 
 
 
 Total non-revenue receipts 
 TOTAL OF RECEIPTS 
 
 $6,937,621.6' 
 
 21,637,793.3. 
 
 1,556,401.6. 
 
 23,094,194.8 
 
 » $3,921,979.7! 
 ! 11,496,013. 9< 
 i 
 
 i $2,674,976.0 
 
 I 7,072,246.8( 
 1,259,306.8( 
 
 II 8,331, 662. 6( 
 
 L $440,666.80 
 ) 2,970,633.69 
 
 Cash on hand at beginning of fiscal year. 
 Grand total of receipts and cash 
 
 ) 297,094.73 
 
 ) 11,496,013.9' 
 
 ) 3,267,628.32 
 
486 
 
 THIRD BIENNIAL, RETPOin 
 
 TABLE X 
 
 RECEIPTS OF CITIES AND VILLAGES OF MINNESOTA— (FISCAL 
 
 CLASS 2 CITIES AND VILLAGES— 
 
 Items 
 
 Totals 
 
 Winona 
 
 St. Cloud 
 
 Virginia* 
 
 Receipts from all sources: 
 
 I Revenue receipts: 
 
 A General revenues — 
 
 $2,539,061.53 
 
 387,822.51 
 14,674.56 
 39,200.55 
 
 140,642.51 
 45,923.86 
 2,950.00 
 20,938.61 
 12,732.27 
 17,500.00 
 26,386.65 
 
 $193,227.70 
 
 40,052.00 
 1,407.50 
 1,455.41 
 
 13,019.10 
 
 1,750.00 
 
 250.00 
 
 2,090.53 
 
 5,000.00 
 
 17,000.00 
 
 $86,131.15 
 
 27,700.00 
 938.50 
 293. ,50 
 
 6,812.95 
 1,856.11 
 
 $417,032.04 
 
 49,821.00 
 857 00 
 
 (b) from licenses and permits — 
 
 (2) all others 
 
 (c) from fees, fines and forfeits 
 
 (d) from grants and gifts — 
 
 (1) for current expenses — 
 
 apportionment for schools. . . . 
 
 6,318.03 
 
 3,551.78 
 91,0.00 
 
 
 fire companies (state) 
 
 1,113.94 
 4,800.00 
 
 2,401.35 
 
 (2) for outlays {improvements}.. . 
 
 
 
 117.50 
 
 2,928 26 
 
 
 
 
 Total general revenues 
 
 B Commercial revenues — 
 
 $3,247,839.05 
 
 247,032.26 
 399.00 
 
 13,161.07 
 1,245.70 
 
 7,849.63 
 9,886.09 
 2,998.95 
 2,560.18 
 11,988.06 
 
 ' 15,248.90 
 4,321.71 
 
 291,207.87 
 264,729.33 
 
 $275,252.24 
 
 19,440.85 
 
 $128,763.65 
 
 15,889.83 
 
 $483,819.46 
 
 (b) from privileges {original payments 
 {c) from depts. (exclusive A, {b) and{c) 
 
 
 
 
 
 (2) protection of life and property 
 
 
 
 
 (3) health and sanitation Cinnlud- 
 
 
 51.89 
 23.90 
 
 
 (4) highways and bridges 
 
 
 
 
 
 
 
 2,028.01 
 7,812.56 
 
 673.93 
 259.67 
 
 24,635.88 
 
 
 
 
 6.93 
 
 319.63 
 58.60 
 
 25,532.01 
 
 
 fd) from educational institutions— 
 
 28 49 
 
 
 
 (e) from public service enterprises — 
 
 
 
 
 (3) gas plant 
 
 
 
 
 (4)/ market 
 
 318.51 
 
 4,678.25 
 
 4,034.53 
 
 27,889.31 
 
 9,861.40 
 
 
 
 
 
 
 
 
 
 (6) cemeteries 
 
 
 
 
 (7) other public service enterpr's. 
 
 499.86 
 181.03 
 
 50.60 
 1,341.61 
 
 556.30 
 675 65 
 
 
 
 Total commercial revenues. . 
 Total revenue receipts 
 
 II Non-revenue receipts : 
 
 (a) from offsets to outlays — 
 
 (1) departmental 
 
 $919,410.75 
 4,167,249.80 
 
 210.75 
 18,448.27 
 
 $65,632.39 
 330,784.63 
 
 $43,275.00 
 172,038.66 
 
 $1,260.44 
 486,079.90 
 
 (2) educational — 
 
 
 
 
 library, etc 
 
 
 
 
 f3} public service enterprises 
 
 6,724.10 
 
 110,000.00 
 
 19,875.87 
 
 318,919.79 
 
 
 
 
 Cb) from debt incurred during fiscal year — 
 
 
 
 
 (2) funded debt created — 
 
 
 
 
 for educational purposes — 
 
 public schools 
 
 93.05 
 
 
 
 
 
 
 for public service enterprises 
 
 (3) temporary debt (including tax and 
 special assessment loans) 
 
 136,528.75 
 
 258,504.41 
 
 223,952.81 
 
 21,249.59 
 132,791.90 
 
 30,230.99 
 
 3,073.03 
 
 78,260.00 
 
 
 75,000.00 
 
 
 
 6,566.78 
 
 (4) unpaid warrants and judgments 
 
 
 1,052.84 
 
 16,550.00 
 5,125.00 
 
 2,300.00 
 
 107,382.82 
 
 (c) from transfers and refunds — 
 
 
 3,015.93 
 
 (2) all others 
 
 
 7,087.82 
 
 (d) agency, trust and investment receipts — 
 
 (1) collections for state and county. . , . 
 
 (2) trust funds received (principal) .... 
 
 (3) securities matured and sold 
 
 1,348.00 
 
 550.00 
 
 
 
 78 260 00 
 
 
 
 
 Total non-revenue receipts.. . 
 TOTAL OF RECEIPTS 
 
 $1,358,770.26 
 
 5,626,020.06 
 
 721,561.12 
 
 6,247,681.18 
 
 $1,441.05 
 332,226.68 
 
 89,984.27 
 422,209.95 
 
 $100,027.84 
 
 272,066.49 
 
 46,496.01 
 
 $202,863.35 
 687,943.25 
 
 
 1.970.04 
 
 Grand total of receipts and cash on hand 
 
 317,662.60 689,913.29 
 
 ♦Mineral 
 
MINNESOTA TAX COMMISSION 
 
 487 
 
 — Continued 
 
 Y^AR ENDING DECEMBER 31, 1911, OR DATE NEAREST THERETO) 
 Above BOOO and below 20,000 in 1910 
 
 Mankato 
 
 Stillwater 
 
 Red Wing 
 
 Faribault 
 
 Hibhing* 
 
 Brainerd 
 
 Rocliester 
 
 $116,533.07 
 
 26,460.00 
 1,169.51 
 1,369.94 
 
 7,408.44 
 
 1,718.32 
 
 250.00 
 
 $104,220.90 
 
 22,540.00 
 
 514.35 
 
 1,827.40 
 
 8,242.57 
 
 2,. 500. 00 
 
 250.00 
 
 1,769.60 
 
 $106,321.56 
 
 11,040.00 
 932.80 
 210.00 
 
 7,129.50 
 
 5,000,00 
 
 250.00 
 
 1,223.19 
 
 75.00 
 
 $69,131.18 
 
 14,700.00 
 680.00 
 272.00 
 
 - 5,048,45 
 
 1,696,75 
 
 250.00 
 
 995.39 
 
 $290,730.47 
 
 31,510.00 
 
 451.50 
 
 9,837.62 
 
 8,321.84 
 
 1,674.24 
 
 250,00 
 
 1,440,06 
 
 $57,133.52 
 
 13.200.00 
 649,50 
 822.90 
 
 8,908.20 
 1,750.00 
 
 $107,151.80 
 
 13,200.00 
 952.75 
 940.39 
 
 5,938.66 
 1,750.00 
 
 1,219.50 
 
 
 656 06 
 
 707 15 
 
 454,96 
 
 
 
 
 
 
 
 
 831.70 
 
 542.89 
 
 
 27,82 
 
 
 14,565 56 
 
 
 
 
 
 $166,836.93 
 
 38,935.28 
 
 $142,696.52 
 
 2,335.60 
 
 $132,724.94 
 
 12,557.60 
 
 $92,773.77 
 
 13,538.47 
 
 $344,243.65 
 
 2,672.04 
 338,00 
 
 $82,819.08 
 
 17,562.00 
 
 $146,165.22 
 
 48,977.58 
 
 3 210 00 
 
 798 43 
 
 
 
 2,234.39 
 
 
 100.00 
 
 
 
 
 
 110.00 
 
 246 93 
 
 
 202.51 
 A dCR fin 
 
 
 
 
 199.00 
 
 1,186.34 
 
 500 66 
 
 
 
 
 1,000 00 
 
 
 
 
 
 
 100 00 
 
 
 
 
 
 97.18 
 
 188 27 
 
 
 45.00 
 
 334.00 
 166.00 
 
 93 515 fi5 
 
 197.97 
 356,69 
 
 631.06 
 
 
 215.95 
 
 807 75 
 
 1,632.80 
 
 2,125.85 
 1,130.71 
 
 22,677.14 
 56,078,30 
 
 2,243.97 
 
 
 
 142,82 
 
 
 
 20,617,29 
 
 16,766.62 
 56,530.29 
 
 
 
 
 50,795.44 
 
 
 
 
 
 
 
 318.51 
 
 
 
 
 
 
 4,298.25 
 
 380.00 
 
 141.45 
 
 13,513.06 
 
 
 
 
 
 3,200.58 
 
 
 
 
 
 
 
 
 11,843.15 
 
 
 1,686.84 
 
 344.44 
 
 192.61 
 
 
 368.11 
 
 
 
 
 
 $69,171.39 
 216,007.32 
 
 $38,876.82 
 181,572.34 
 
 $49,124.63 
 181,849.57 
 
 $36,221.54 
 127,995.31 
 
 $90,872.52 
 435,116.07 
 
 $101,808.39 
 184,627.47 
 
 $115,993.20 
 261,148.42 
 
 
 
 240.00 
 
 
 
 
 18,208.27 
 
 
 
 
 
 
 
 
 2,237.66 
 100,000.00 
 
 
 
 
 
 
 
 10,000.00 
 
 
 
 
 
 4,800.00 
 144,952.99 
 
 
 
 
 
 
 14,000.00 
 
 26,031.75 
 
 
 
 75,000.00 
 
 
 
 
 
 
 
 2,500.00 
 5,173.22 
 
 
 
 
 
 48,550.10 
 
 
 15,000,00 
 
 
 
 62,500.00 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 ■ .70 
 
 1,500.00 
 1.385.00 
 
 
 66,346.22 
 640.00 
 
 4.90 
 1,800.00 
 
 9,060.98 
 
 540.00 
 
 460.00 
 
 300.00 
 
 1,800,00 
 559.03 
 
 
 
 
 
 
 
 $198,922.81 
 
 414,930.13 
 
 26,314.12 
 
 441,244.2G 
 
 $102,697.65 
 
 284,269.99 
 
 39,089.33 
 
 323,359.32 
 
 $34,798.92 
 
 216,648.49 
 
 26,424.44 
 
 242,072.93 
 
 $41,331.75 
 
 169,327.06 
 
 6,957.63 
 
 176,284.69 
 
 $66,986.22 
 
 602,101.29 
 
 6,610.41 
 
 607,711.70 
 
 $1,804.90 
 186,432.37 
 
 49,679.39 
 236,111.76 
 
 $167,128.28 
 
 428,276.70 
 
 67,926.64 
 
 496,203.34 
 
488 
 
 THIRD BIENNIAL, REPORT 
 
 TABLE X 
 
 RECEIPTS OF CITIES AND VILLAGES OF MINNESOTA— (FISCAL 
 
 CLASS 2 CITIES AND VILLAGES— 
 
 Items 
 
 Chisholm* 
 
 Crookston 
 
 Eveleth* 
 
 Cloquet 
 
 Receipts from all sources: 
 
 I Revenue receipts: 
 
 A General revenues — 
 
 8232,071.03 
 
 14,740.91 
 
 454.00 
 
 4,466.92 
 
 2,210.44 
 461.21 
 
 J116,260.29 
 
 12,.3S1.00 
 
 985.25 
 
 1,851.62 
 
 8,689.24 
 
 2,976.00 
 
 250.00 
 
 783.45 
 
 65.00 
 
 500.00 
 
 $189,652.96 
 
 20,250.00 
 
 466.91 
 
 3,028.01 
 
 5,682.77 
 
 1,400.00 
 
 250.00 
 
 578.45 
 
 $90,715.29 
 
 (b) from licenses and permits — 
 
 7,655.00 
 
 (2) all others 
 
 798 00 
 
 (c) from fees, fines and forfeits 
 
 (d) from grants and gifts — 
 
 (1) for current expenses — 
 
 apportionment for schools. . . . 
 state aids for schools 
 
 564.67 
 
 8,612.31 
 2,314.28 
 
 fire companies (state) 
 
 475,44 
 
 976.86 
 
 
 
 
 
 
 
 
 7,286 82 
 
 
 
 
 
 
 Total general revenues 
 
 B Commercial revenues — 
 
 $254,879.95 
 
 $144,741.85 
 
 16,425.73 
 60.00 
 
 2.50 
 
 $221,309.10 
 
 11,151.91 
 
 $118,923.23 
 
 10 096 54 
 
 (b) from privileges (original payments 
 
 (c) from depts. (exclusive A, (b) and(c) 
 
 
 6 00 
 
 
 
 
 (2) protection of life and property 
 
 (3) health and sanitation (Includ- 
 
 
 
 
 
 
 757.60 
 
 
 
 
 1.25 
 
 179.96 
 
 275.00 
 
 38.51 
 
 388.74 
 183.09 
 
 211.00 
 
 
 
 
 
 
 
 
 
 
 1,302.86 
 41.07 
 
 1,082.10 
 304.84 
 
 450 25 
 
 ed) from educational institutions — 
 
 153 .54 
 
 
 
 (e) from public service enterprises — 
 
 11,617.07 
 
 16,865.76 
 
 5,776.38 
 
 
 
 (3) gas plant 
 
 
 
 
 
 
 
 
 
 
 (5) auditorium 
 
 
 
 
 ■ X 
 
 (6) cemeteries 
 
 
 
 
 
 
 
 688.24 
 1,479.75 
 
 
 
 
 
 422.45 
 
 57-7 95 
 
 
 
 
 Total commercial revenues . . 
 Total revenue receipts 
 
 II Non-revenue receipts: 
 
 (a) from offsets to outlays — 
 
 $12,961.00 
 267,840.96 
 
 $19,712.77 
 164,454.62 
 
 $30,584.66 
 261,893.76 
 
 $17,271.66 
 136,194.89 
 
 (2) educational — 
 
 public schools 
 
 
 
 
 
 
 
 
 
 
 (3) public service enterprises 
 
 
 
 
 
 (b) from debt incurred during fiscal year — 
 
 
 
 
 
 (2) funded debt created — 
 
 
 15,075.87 
 
 
 
 for educational purposes — 
 
 public schools .".... 
 
 
 
 
 
 
 
 
 
 for public service enterprises 
 
 
 
 
 20,000 00 
 
 (3) temporary debt (Including tax and 
 
 
 1,588.80 
 
 
 
 (4) unpaid warrants and judgments 
 
 1,649.20 
 
 1,018.00 
 17,379.85 
 
 4,439.09 
 
 
 55.35 
 
 (c) from transfers and refunds — 
 
 (1) sinking funds trans, to treasury. . . . 
 
 (2) all others 
 
 
 
 
 8,664.00 
 3,390.00 
 
 166.43 
 400.00 
 
 
 (d) agency, trust and investment receipts — 
 (1) collections for state and county.. . . 
 
 850.00 
 
 
 ' 
 
 
 
 
 
 
 
 
 
 Total non-revenue receipts... 
 TOTAL OF RECEIPTS 
 
 $24,486.14 
 
 292,327.09 
 
 14,227.36 
 
 306,6S4.46 
 
 $28,718.67 
 
 193,173.29 
 
 70,091.70 
 
 263,264.99 
 
 $566.48 
 
 252,460.24 
 
 26,827.73 
 
 278,287.97 
 
 $20,905.36 
 157,100.24 
 
 
 38,189.38 
 196,289.62 
 
 Grand total of receipts and cash on hand 
 
 ♦ Mineral 
 
MINNESOTA TAX COMMISSION 
 
 489 
 
 — Continued 
 
 YEAR ENDING DECEMBER 31, 1911, OR DATE NEAREST THERETO) 
 Above BOOO and below 20,000 in 1910 
 
 Austin 
 
 Fergus Falls 
 
 Albert Lea 
 
 Little Falls 
 
 Owatonna 
 
 New Ulm 
 
 Bemidji 
 
 $62,086.63 
 
 13,204.10 
 493.36 
 656.56 
 
 5,175.89 
 
 1,735.82 
 
 250.00 
 
 $39,200.94 
 
 10,440.00 
 282.00 
 398.74 
 
 6,677.00 
 2,500.00 
 
 $83,359.19 
 
 12,692.00 
 680.50 
 506.31 
 
 6,344.52 
 4,670.00 
 
 $46,110.84 
 
 9,736.50 
 
 211.00 
 
 43.00 
 
 6,224.50 
 2,472.00 
 
 $46,995.62 
 
 8,300,00 
 469.65 
 605:40 
 
 5,820.00 
 
 2,500.00 
 
 200.00 
 
 620.27 
 
 1,630.16 
 
 $40,746.10 
 
 12,740.00 
 339.00 
 100.00 
 
 4,466.18 
 
 2,600.00 
 
 2.50.00 
 
 722,40 
 
 $44,249.25 
 
 14,960.00 
 1,041.48 
 3,638.13 
 
 7,358.17 
 
 1,789.13 
 
 250 00 
 
 631.94 
 
 773.56 
 
 708.84 
 
 702.67 
 
 1,055.11 
 
 
 
 
 
 
 
 
 
 
 
 86.10 
 
 
 
 
 
 
 
 
 
 $84,234.30 
 
 1,519.67 
 
 $60,272.24 
 
 4,366.95 
 
 $108,961.36 
 
 21,481.72 
 
 $66,600.51 
 
 1,176.04 
 
 $67,727.20 
 
 2,001.66. 
 
 $61,863.68 
 
 2,604.05 
 5.00 
 
 168.75 
 
 $74,341.27 
 
 4,298.74 
 
 11 95 
 
 530.08 
 
 4,989.84 
 
 623.63 
 
 
 591.50 
 
 
 1,035.70 
 6,391.70 
 
 
 
 
 
 
 
 
 
 
 
 2,500.66 
 2,818.99 
 
 
 
 
 
 
 
 
 
 
 
 
 
 59.39 
 
 
 
 
 
 
 116.60 
 
 420.12 
 99.32 
 
 16,419.96 
 
 
 554.44 
 73.23 
 
 11,548.18 
 43,760.22 
 
 701.33 
 29.75 
 
 15,843.26 
 26,420.89 
 
 2,915.86 
 18.05 
 
 8,101.12 
 
 797.04 
 2,160.47 
 
 253.41 
 
 195.40 
 
 16,212.24 
 31,144.19 
 
 8,703.34 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 s 
 
 
 
 
 
 
 
 
 392.50 
 311.00 
 421.41 
 
 300.00 
 
 
 
 
 
 427.10 
 22.92 
 
 
 474 go 
 
 599.33 
 
 
 
 1,072.50 
 
 
 
 
 
 $67,942.49 
 142,176.79 
 
 $48,491.59 
 108,763.83 
 
 $37,506.69 
 146,467.95 
 
 $10,076.17 
 75,676.68 
 
 $26,935.08 
 94,662.28 
 
 $61,571.94 
 113,435.62 
 
 210.75 
 
 $15,221.48 
 89,662.76 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 129.00 
 
 4,357.45 
 
 
 
 
 
 
 
 
 
 
 * 
 
 
 
 
 
 
 58,842.00 
 
 
 
 
 
 
 
 
 
 
 
 9,000.00 
 
 3,600.00 
 
 16,608.80 
 
 
 
 
 10,028.75 
 19,850.00 
 
 
 20,000.00 
 
 
 92,664.50 
 82,629.23 
 
 3,011.01 
 
 
 
 
 
 14,574.57 
 
 
 665.66 
 918.50 
 
 2,280.0C 
 
 
 
 
 17,079.62 
 845.90 
 
 
 
 879.11 
 
 1,200.00 
 864.00 
 
 
 
 1,560.0C 
 
 1,728.00 
 
 260.00 
 265.00 
 
 2,040.00 
 
 
 
 
 
 
 $47,134.32 
 
 189,311.11 
 
 20,160.96 
 
 209,472.07 
 
 $1,560.0C 
 110,323.83 
 
 43,44S.3C 
 153,769.1: 
 
 $235,863.73 
 
 382,331.68 
 
 39,426.97 
 
 421,7&8.6G 
 
 $6,875.17 
 
 82,451.8E 
 
 30,210.82 
 
 112,662.67 
 
 $32,821.86 
 
 127,484.14 
 
 9,867.62 
 
 137,351.76 
 
 $864.76 
 
 114,300.37 
 
 35,368.66 
 
 149,669.03 
 
 $40,972.02 
 
 130,634.77 
 
 36,292.34 
 
 166,827.11 
 
490 
 
 THIRD BIENNIAL REPORT 
 
 TABLE X 
 
 RECEIPTS OF CITIES AND VILLAGES OF MINNESOTA (FISCAL 
 
 CLASS 3 CITIES AND VILLAGES— 
 
 Totals 
 
 Two 
 Harbors 
 
 Moor- 
 head 
 
 South 
 St. Paul 
 
 Receipts from all sources : 
 I Revenue receipts: 
 
 A General revenues — 
 
 (a) from taxes 
 
 (b) from licenses and permits — 
 
 (1) liquor 
 
 (2) all others 
 
 (c) from fees, fines and forfeits 
 
 (d) from grants and gifts — 
 
 (1) for current expenses — 
 
 school apportionment 
 
 state school aids 
 
 armory maintenance (state) 
 
 fire companies (state) 
 
 gifts for expense 
 
 (2) for outlays {improvements)... 
 
 (e) from other general revenues 
 
 Total general revenues . 
 
 B Commercial revenues — 
 
 (a) from special assessments 
 
 (b) from privileges (original payments) 
 
 (c) from departments 
 
 (d) from educational institutions — 
 
 (1) public schools 
 
 (2) libraries, etc 
 
 (e) from public service enterprises — 
 
 (1) water works 
 
 (2) electric plant 
 
 (3) all others 
 
 (f) from interest „ 
 
 Total commercial revenues. 
 Total revenue receipts 
 
 II Non-revenue receipts: 
 
 (a) from offsets to outlays — 
 
 (1) for general purposes 
 
 (2) for educational purposes — 
 
 public schools 
 
 library, etc 
 
 (3) for public service enterprises 
 
 (b) from debt incurred during year — 
 
 (1) for departmental purposes 
 
 (2) for educational purposes — 
 
 f)ublic schools 
 ibrary, etc 
 
 (3) for public service enterprises 
 
 (e) from transfers and refunds — 
 
 (1) sinking fund 
 
 (2) all others 
 
 (d) from trust and investment transactions — 
 
 (1) from collections for state and 
 
 county 
 
 (2) from trust funds received for in- 
 
 vestment 
 
 (3) from securities sold and matured.. 
 
 Total non-revenue receipts . . 
 
 TOTAL RECEIPTS 
 
 Cash on hand at beginning of fiscal year 
 
 Grand total of receipts and cash on hand 
 
 $727,145.55 
 
 201,265,50 
 7,255.70 
 8,004.81 
 
 69,1.57.24 
 
 47,681.52 
 
 900.00 
 
 7,539.01 
 
 2,055. .39 
 
 1,699.94 
 
 13,968.34 
 
 $35,763.18 
 
 10,505.00 
 913.75 
 587.90 
 
 $27,341.71 
 42,722.50 
 
 617.93 
 
 2,588. S 
 
 3,586.80 
 1,750.00 
 
 $75,878.89 
 
 17,000.00 
 393.50 
 248.60 
 
 4,865.00 
 1,760.00 
 
 492. .59 
 675.05 
 
 356.21 
 
 4,762.75 
 
 309.32 
 
 $1,086,573.00 
 
 $87,182.47 
 
 77.41 
 
 7,606.21 
 
 3,784.34 
 980.62 
 
 157,713.48 
 
 260,732.21 
 
 26,957.00 
 
 7,041.41 
 
 $64,318.15 
 
 $11,775.92 
 
 I'eV.SO 
 
 107.21 
 
 $79,008.10 
 
 $23,130.40 
 
 ' i.'e'os.ig 
 
 20.00 
 
 $100,492.10 
 
 $21,477..56 
 '236.49 
 124.92 
 
 40,223.30 
 5,6.84.67 
 
 62,271.15' 
 
 909.00 
 
 3,780.67 
 
 3,410.92 
 
 $552,075.15 
 1,638,648.15 
 
 S2,463.26 
 105.00 
 
 $67,952.60 
 112,270.75 
 
 $91,774.41 
 170,782.61 
 
 $26,836.86 
 126,327.96 
 
 193,141.03 
 191,172.19 
 
 $37,484.44 
 
 104,586.06 
 
 18,324.67 
 7,896.99 
 
 17,457.25 
 
 6,958.07 
 16,775.00 
 
 $13,634.10 
 
 2,520.00 
 
 16,775.00 
 
 $668,879.51 
 
 2,197,527.66 
 
 368,741.79 
 
 2,666,269.45 
 
 $66,940.26 
 
 169,211.00 
 
 18,216.36 
 
 187,426.36 
 
 $19,394.10 
 
 190,176.61 
 
 65,495.27 
 
 255,671.88 
 
 $126,327.96 
 
 48,667.90 
 
 174,885.86 
 
 ♦Mineral 
 
MINNESOTA TAX COMMISSION 
 
 491 
 
 — Continued 
 
 YEAR ENDING DECEMBER 31, 1911, OR DATE NEAREST THERETO.) 
 
 Above 2,500 and below 6,000 in 1910 
 
 St. Peter 
 
 Willmar 
 
 Hastings 
 
 Anoka 
 
 Thief 
 Rlv. Falls 
 
 Eh* 
 
 North- 
 field 
 
 Lake 
 City 
 
 $28,182.73 
 5,350 00 
 
 $39,904.83 
 
 $41,173.60 
 
 12,360.00 
 155.00 
 41.00 
 
 ■ 1,716.00 
 2,650.00 
 
 $27,469.33 
 
 5,600.00 
 308.23 
 317.10 
 
 3,987.81 
 
 1,900.00 
 
 2,50.00 
 
 303.12 
 
 250.00 
 
 $26,859.06 
 
 12,520.00 
 116.69 
 522.00 
 
 / 
 
 1 8,577.98 
 
 $43,792.09 
 
 11,530.00 
 
 50.00 
 
 1,453.59 
 
 4,289.06 
 1,698.65 
 
 $40,337.03 
 
 $25,424.89 
 6,640.00 
 
 292. .50 
 117.36 
 
 3,006.10 
 
 1,7.50.00 
 
 250 00 
 
 672. ,50 
 98.50 
 
 4,553.04 
 1,721.25 
 
 376.00 
 185.25 
 
 3,899.35 
 
 2,138.50 
 
 150.00 
 
 353.45 
 
 132.00 
 25.00 
 
 3,031.05 
 1,750.00 
 
 395.39 
 250 00 
 
 304.93 
 
 853.32 
 100.00 
 
 423.22 
 
 336.67 
 
 320.58 
 
 
 
 150.00 
 
 168.60 
 569.20 
 
 
 
 199 58 
 
 44.91 
 
 
 2,6.34.69 
 
 131.32 
 
 431.79 
 
 
 
 
 
 $39,723.66 
 
 $47,299.96 
 
 $2,800.04 
 
 $59,048.92 
 
 $1,167.11 
 
 $43,130.28 
 
 $468.75 
 
 $48,168.95 
 
 $63,887.96 
 
 $47,670.90 
 
 $1,378.11 
 
 $37,766.31 
 
 $965.59 
 
 $77.41 
 23 29 
 
 
 
 
 
 
 
 476.93 
 197.76 
 
 
 
 1,174.22 
 
 
 
 520.15 
 
 521.72 
 
 
 436.77 
 499.70 
 
 5,697.72 
 
 107.63 
 
 
 287.83 
 
 4,042.70 
 23,321.19 
 
 
 
 
 11,620.63 
 
 18,101.66 
 
 2,049.62 
 
 20,685.73 
 
 1,806.04 
 
 19,958.54 
 
 5,043.71 
 
 13,115.00 
 
 17,492.17 
 
 499.00 
 
 
 55.66 
 539.87 
 
 
 
 
 832.23 
 
 1.62 
 
 135.97 
 
 
 
 
 
 
 $13,215.70 
 62,939.36 
 
 $85.00 
 
 $32,183.99 
 79,483.96 
 
 $13,806.89 
 72,865.81 
 
 $19,093.76 
 62,224.03 
 
 $25,216.08 
 73,385.03 
 
 $20,654.07 
 84,442.02 
 
 $8,148.27 
 56,719.17 
 
 $24,783.32 
 62,638.63 
 
 $323.25 
 
 
 $105.00 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 5,000.00 
 2,000.01 
 
 W0,653.11 
 13,796.22 
 
 5,511.98 
 
 $20,664.21 
 12,338.34 
 
 
 $30,000.00 
 
 $916.12 
 109,655.00 
 
 2,000.00 
 
 $4,800.00 
 
 8,325.00 
 
 
 
 
 
 
 10,000.00 
 
 
 40,200.00 
 
 
 
 
 194.35 
 35.15 
 
 150.00 
 
 2,000.00 
 2,796.69 
 
 
 
 
 
 205.28 
 
 150.00 
 4,078.07 
 
 
 
 
 1,259.98 
 
 164.52 
 
 1,400.00 
 
 480.00 
 
 
 1,360.00 
 
 
 
 
 
 
 
 
 
 
 
 
 $7,464.61 
 
 60,403.87 
 
 2,785.98 
 
 63,189.85 
 
 $69,246.02 
 
 138,729.97 
 
 31,765.43 
 
 170,495.40 
 
 $20,050.33 
 
 92,906.14 
 
 1,934.41 
 
 94,840.56 
 
 $34,402.55 
 
 96,626.58 
 
 8,684.22 
 
 105,310.80 
 
 $45,480.00 
 
 118,865.03 
 
 10,983.00 
 
 129,848.03 
 
 $30,000.00 
 
 114,442.02 
 
 14,235.09 
 
 128,677.11 
 
 $111,831.10 
 
 167,550.27 
 
 19,701.03 
 
 187,261.30 
 
 $12,172.77 
 
 74,711.40 
 
 8,940.94 
 
 83,662.31 
 
492 
 
 THIRD BIENNIAL REPORT 
 
 TABLE X 
 
 RECEIPTS OF CITIES AND VILLAGES OF MINNESOTA (FISCAL 
 
 CLASS 3 CITIES AND VILLAGES— 
 
 Items 
 
 Monte- 
 video 
 
 Waseca 
 
 West Min- 
 neapolis 
 
 Alex- 
 andria 
 
 Receipts from all sources: 
 I Revenue receipts: 
 
 A General revenues — 
 
 (a) from taxes 
 
 (b) from licenses and permits — 
 
 (11 liquor 
 
 (2) all others 
 
 (c) from fees, fines and forfeits 
 
 (d) from grants and gifts — 
 
 (1) for current expenses — 
 
 school apportionment 
 
 state school aids 
 
 armory maintenance (state). 
 
 fire companies (state) 
 
 gifts for expense 
 
 (2) for outlays (improvements).. 
 
 (e) from other general revenues. 
 
 $26,349.30 
 
 8,820.00 
 1,006.25 
 
 44.75 
 
 3,347.76 
 1,522.50 
 
 $27,881.78 
 
 ' 265.37 
 
 246.50 
 254.98 
 
 4,888.82 
 233'. i7 
 
 $23,510.43 
 
 5,390.00 
 210.45 
 213.25 
 
 3,416.53 
 1,935.71 
 
 $28,586.07 
 
 4,158.00 
 
 381.75 
 
 61.13 
 
 3,442.16 
 4,335.00 
 
 74.94 
 
 287.70 
 30.34 
 
 3,100.87 
 
 Total general revenues . 
 
 B Commercial revenues — 
 
 (a) from special assessments 
 
 (b) from privileges (original payments). 
 
 (c) from departments 
 
 (d) from educational institutions — 
 
 (1) public schools 
 
 (2) libraries, etc 
 
 (e) from public service enterprises — 
 
 (1) water works 
 
 (2) electric plant 
 
 (3) all others 
 
 (f) from interest 
 
 $41,366.93 
 
 $3,705.96 
 
 ' '2,'250'.67 
 
 278.10 
 116.75 
 
 3,633.97 
 
 $33,601.25 
 
 $13,373.57 
 
 '16.66 
 
 181.93 
 
 $31,761.31 
 
 $41,383.02 
 
 4,383.99 
 
 7,823.60 
 
 2,442.35 
 
 21.86 
 
 1,543.46 
 5,349.55 
 
 4,336.43 
 
 17,599.55 
 
 137.70 
 
 309.57 
 
 Total commercial revenues. . 
 Total revenue receipts 
 
 $9,986.45 
 61,311.38 
 
 II Non-revenue receipts: 
 
 (a) from offsets to outlays — 
 
 (1) for general purposes 
 
 (2) for educational purposes — 
 
 public schools 
 
 library, etc 
 
 (3) for public service enterprises. . . . 
 
 (b) from debt incurred during year — 
 
 (1) for departmental purposes 
 
 (2) for educational purposes — 
 
 public schools 
 
 library, etc 
 
 (3) for public service enterprises 
 
 (c) from transfers and refunds — 
 
 (1) sinking fund 
 
 (2) all others 
 
 (d) from trust and investment transactions — 
 
 (1) from collections for state and county 
 
 (2) from trust funds received for invest- 
 
 ment 
 
 (3) from securities sold and matured. . . . 
 
 Total non-revenue receipts .... 
 
 TOTAL RECEIPTS 
 
 Cash on hand at beginning of fiscal year 
 
 Grand total of receipts and cash on hand 
 
 $4,559.15 
 
 1,903.08 
 180.00 
 
 $6,612.23 
 
 57,983.61 
 
 1,876.06 
 
 69,868.67 
 
 $28,213.30 
 61,747.66 
 
 $330.41 
 
 281.66 
 
 $612.07 
 
 62,369.62 
 
 7,071.06 
 
 69,433.68 
 
 $7,221.26 
 11,972.66 
 
 $1,000.00 
 
 17,076.06 
 3,756.00 
 
 110.00 
 
 $21,912.06 
 
 63,914.62 
 
 636.10 
 
 64,460.72 
 
 $22,383.25 
 66,766.37 
 
 $5,500.00 
 27,986.80 
 
 792.00 
 
 $34,278.80 
 
 101,046.07 
 
 2,220.06 
 
 103,265.13 
 
MINNESOTA TAX COMMISSION 
 
 493 
 
 — Continued 
 
 YEAR ENDING DECEMBER 31, 1911, OR DATE NEAREST THERETO) 
 Above 2,500 and below 6,000 in 1910 
 
 Fairmont 
 
 Detroit 
 
 Rich- 
 field 
 
 West 
 St. Paul 
 
 Wabasha 
 
 Melrose 
 
 Staples 
 
 Luverne 
 
 E. Grand 
 Forlrs 
 
 $27,231.92 
 6,280.00 
 
 825,374.90 
 
 9,000.00 
 679.08 
 
 $8,238.76 
 
 $13,308.10 
 
 2,950.00 
 82.00 
 95.00 
 
 { 1,759.70 
 
 $17,963.53 
 
 4,880.00 
 
 \ 86,00 
 
 8.00 
 
 1,163.42 
 2,921.00 
 
 $10,755.37 
 
 4,420.00 
 
 109.00 
 
 57,00 
 
 2,353.48 
 847.00 
 
 $34,463.66 
 
 6,220.00 
 
 64.50 
 
 326.00 
 
 1 3,643,17 
 
 $29,736.36 
 
 5,280.00 
 
 510.00 
 
 88.45 
 
 2,620.58 
 1,592.50 
 
 .$42,618.14 
 20 640 00 
 
 147.00 
 
 
 344.00 
 
 296 65 
 
 
 374 50 
 
 3,360.73 
 
 2,325.00 
 
 250 00 
 
 3,536.39 
 1,426.26 
 
 1,095.07 
 1,062.53 
 
 3,365.92 
 1,650.02 
 
 315.08 
 
 348.14 
 
 
 
 202.72 
 
 129.22 
 
 235 86 
 
 222.00 
 
 376.46 
 
 750 00 
 
 
 
 
 31 25 
 
 
 
 
 
 1,250.00 
 
 
 
 
 1,380.38 
 
 
 107.05 
 
 
 44.46 
 
 
 302.02 
 
 
 
 
 
 
 
 $41,368.01 
 
 $11 65 
 
 $40,263.76 
 
 $4,061.90 
 
 $10,603.41 
 
 $18,194.80 
 
 $2,155.82 
 
 $27,269.13 
 
 $27.62 
 
 $19,921.07 
 
 $7.50 
 
 $44,943.08 
 
 $200.35 
 
 $40,361.91 
 
 $44.00 
 
 $69,369.04 
 
 $430.62 
 
 
 
 
 
 276.42 
 . 620.62 
 
 $16.50 
 
 
 68,00 
 
 193.05 
 
 126.78 
 
 419.27 
 359.29 
 
 613.90 
 
 
 
 
 
 
 
 56.34 
 
 
 
 
 5,585.43 
 
 27,126.69 
 
 5,876.16 
 
 127 87 
 
 5,471.95 
 
 12,527.09 
 
 9,408..68 
 
 212.69 
 
 
 
 8,724.53 
 
 3,602.66 
 
 21,260.45 
 
 28.00 
 
 100.40 
 
 2,821.54 
 9,164.53 
 
 6,560.72 
 
 
 
 
 22,995.51 
 
 
 109.84 
 241.15 
 
 
 
 
 
 151.54 
 
 
 
 
 
 
 
 
 
 $38,727.80 
 80,096.81 
 
 $32,579.25 
 72,843.01 
 
 $16.50 
 10,619.91 
 
 $2,506.81 
 20,701.61 
 
 $141.96 
 27,411.09 
 
 $9,076.62 
 28,997.69 
 
 $26,318.64 
 70,261.72 
 
 $12,808:63 
 53,160.64 
 
 $30,600.76 
 99,859.79 
 
 $724.60 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $651.60 
 
 
 $1,000.00 
 
 
 821,172.65 
 3,421.51 
 
 $58.12 
 
 
 $5,462.84 
 
 
 
 
 
 
 
 
 
 
 
 
 
 24,104.39 
 
 
 
 
 
 
 
 $30,000.00 
 
 
 
 
 
 
 
 2,496.22 
 851.39 
 
 780.00 
 
 
 
 
 
 112.50 
 60.00 
 
 $407.59 
 1,215.25 
 
 
 
 
 
 
 
 580.00 
 
 720.00 
 
 480.00 
 
 
 
 
 2,880.00 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $24,966.87 
 
 106,062.68 
 
 22,663.66 
 
 127,726.24 
 
 $1,043.18 
 73,886.19 
 10,901.62 
 84,787.71 
 
 
 $1,172.50 
 21,874.11 
 13,156.49 
 35,030.60 
 
 $1,622.84 
 
 29,033.93 
 
 6,338.12 
 
 34,372.05 
 
 $26,174.16 
 
 54,171.85 
 
 2,633.17 
 
 56,806.02 
 
 $4,185.73 
 74,447.46 
 11,240.45 
 86,687.90 
 
 $30,720.00 
 
 83,880.54 
 
 9,504.78 
 
 93,385.32 
 
 $9,537.44 
 
 $10,519.81 
 
 3,436.34 
 
 13,955.26 
 
 109,397.23 
 46,864.46 
 156,261.69 
 
494 
 
 THIRD BIENNIAL REPORT 
 
 TABLE X 
 
 RECEIPTS OF CITIES AND VILLAGES OF MINNESOTA (FISCAL 
 
 CLASS 4 CITIES AND VILLAGES— 
 
 Items 
 
 Totals 
 
 Pipestone 
 
 Worth- 
 ington 
 
 Hutch- 
 inson 
 
 Receipts from all sources 
 
 I Revenue receipts: 
 
 A General revenues — 
 
 «1,517,311.85 
 
 354,751.11 
 13,214.94 
 12,348.35 
 
 158,985.21 
 
 125,693.99 
 
 1,150.00 
 
 11,508.28 
 
 2,366.34 
 
 22,599.13 
 
 11,384.44 
 
 $32,667.71 
 
 5,880.00 
 
 322.00 
 
 25.00 
 
 3,572.54 
 
 $33 912 45 
 
 S9n 9fii no 
 
 (b) from licenses and permits — 
 
 
 (2) all others . . .... 
 
 231 001 126 00 
 
 (c) from fees, fines and forfeits 
 
 (d) from grants and gifts — 
 
 (1) for current expenses — 
 
 school apportionment 
 
 10.00 25.00 
 
 2,816.50, 93194 
 1,505 00 1 .^47 .1^0 
 
 
 
 250.00 
 180.32 
 
 
 fire companies (state) 
 
 gifts for expense 
 
 191.30 
 
 170.94 
 
 (2) for outlays (improvements).. . 
 
 
 
 (e) from other general revenues 
 
 158.50 
 
 34.81 108.80 
 
 Total general revenues 
 
 B Commercial revenues — 
 
 $2,231,313.64 
 
 45,175.57 
 
 447.60 
 
 15,766.67 
 
 19,640.44 
 1,625.31 
 
 285,986.56 
 
 238,227.90 
 
 31,857.54 
 
 2,741.48 
 
 $42,817.06 
 
 $38,940.08 $24,971.27 
 
 90 00 4n4 ni 
 
 
 
 
 
 
 
 34.10 
 
 
 (d) from educational institutions — 
 
 318.96 
 74.00 
 
 6,831.33 
 
 336 33 
 
 
 
 
 (e) from public service enterprises — 
 
 5,798.38 
 13,091.45 
 
 1,103.57 
 
 
 (3) all others 
 
 
 511 67 
 
 (f) from interest 
 
 
 483.55 
 
 
 
 
 
 Total commercial revenues . . 
 Total revenue receipts 
 
 II Non-revenue receipts — 
 
 (a) from offsets to outlays — 
 
 $641,469.07 
 2,872,782.71 
 
 22.679.86 
 
 $7,224.29 
 60,041.34 
 
 $19,497.48 
 68,437.66 
 
 $2,366.68 
 27,326.86 
 
 (2) for educational purposes — 
 
 public schools 6,732.28 
 
 library, etc 
 
 625.62 
 
 
 
 
 
 (3) for public service enterprises 1 1.383.80 
 
 
 
 
 (b) from debt incurred during year — 
 
 348,803.71 
 162.699.99 
 
 
 1,176.52 
 474.61 
 
 
 (2) for educational purposes — 
 
 19,705.79 
 
 
 library, etc. 
 
 20.n00.00 
 
 
 (3) for public service enterprises 106.314.84 
 
 
 12,000.00 
 
 
 (c) from transfers and refunds — 
 
 17,815.56 
 20.963.46 
 
 
 
 (2) all others 
 
 1,558.02 
 120.00 
 
 
 (d) from trust and investment transactions- 
 
 (1) from collections for state and CO. . . 28,357.96 
 
 
 ' 
 
 
 
 
 (3) from securities sold and matured. . 18.983.84 
 
 7,814.00 
 
 1 
 
 Total non-revenue receipts... 
 
 
 
 $761,176.06 
 
 $29,823.43 
 
 79,864.77 
 
 9,611.80 
 
 89,376.67 
 
 $13,661.13 
 
 
 TOTAL RECEIPTS 
 
 3,633,967.77 
 
 386,606.61 
 
 4,019,464.38 
 
 72,088.69 
 
 2,861.64 
 
 74,940.33 
 
 $27,326.85 
 
 7,077.99 
 
 34,404.84 
 
 Cash on hand at beginning of fiscal year. ..... 
 
 Grand total of receipts and cash on hand 
 
MINNESOTA TAX COMMISSION 
 
 495 
 
 — ^Oontinued 
 
 YEAR ENDING DECEMBER 31, 1911, OR DATE NEAREiST THERETO) 
 Above 1000 and below 2600 in 1910 
 
 Litchfield 
 
 Blue 
 Earth 
 
 Shakopee 
 
 Sleepy 
 Eye 
 
 Proctor- Grand 
 knott Rapids 
 
 Glen- 
 wood 
 
 Sauk 
 Centre 
 
 $21,056.42 
 5,280.00 
 
 $24,461.37 
 
 $10,176.75 
 
 7,415.00 
 
 182.00 
 
 5.00 
 
 2,326.08 
 1,629.29 
 
 $19,147.76 
 
 5,130.00 
 61.00 
 95.11 
 
 1,579.50 
 1,575.00 
 
 $9,855.17 
 5,000.00 
 
 $30,111.18 
 
 8,890.00 
 
 41.00 
 
 447.00 
 
 1,097.43 
 642.80 
 
 $12,495.71 
 
 6,040.00 
 81.00 
 91.00 
 
 1,909.22 
 1,538.25 
 
 $22,945.43 
 
 4,160.00 
 158 10 
 
 192.50 
 
 180.00 
 
 
 325.00 
 
 2,190.93 
 1,100.00 
 
 51.63 
 
 2,803.16 
 1,697.50 
 
 2,495.40 
 1,452.50 
 
 2,998.16 
 2,060.00 
 
 254.64 
 
 
 133.32 
 
 1.48 
 
 750.00 
 
 355.18 
 
 150.53 
 6,000.00 
 
 
 150.19 
 
 197 58 
 
 
 
 394.90 
 
 
 
 
 700.66 
 215.82 
 
 
 56 50 
 
 -si 
 
 1,228.59 
 
 
 
 116.33 
 
 
 
 
 
 
 
 
 $30,732.27 
 
 $30,918.12 
 
 1,545.46 
 
 $22,618.92 
 
 6,542.05 
 
 $28,859.37 
 
 309.25 
 
 $23,621.63 
 
 $41,740.64 
 
 26.25 
 
 $22,305.37 
 
 1,512.84 
 
 $32,337.80 
 
 
 
 
 75.00 
 
 
 46.54 
 102.24 
 
 
 
 22.00 
 133.46 
 
 292.50 
 22.58 
 
 
 136.56 
 
 211.56 
 1,018.93 
 
 14,720.68 
 
 333.05 
 
 440.38 
 
 
 
 
 74 52 
 
 f 26,620.86 
 146 04 
 
 
 
 
 f 14,830.58 
 
 2,861.75 
 
 3,580.97 
 
 
 7,532.11 
 
 11,990.88 
 
 
 
 94.75 
 
 322.50 
 
 142 50 
 
 
 1 
 
 
 
 
 
 
 
 
 
 $26,978.46 
 67,710.73 
 
 $17,494.63 
 48.412.76 
 
 $14,222.94 
 36,841.86 
 
 $12,633.18 
 41,492.55 
 
 $636.13 
 24,156.76 
 
 $15,012.29 
 56,752.93 
 
 $6,012.17 
 27,317.64 
 
 $3,835.61 
 36,173.41 
 
 
 
 
 
 
 13.09 
 
 122.00 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 2,500.00 
 
 
 347 06 
 
 59.00 
 10,548.00 
 
 3,405 89 
 
 
 
 423.68 
 
 
 
 29,100 00 
 
 
 
 
 
 
 
 
 
 10,075.00 
 99.57 
 
 
 
 
 4.60 
 
 34 20 
 
 
 
 
 
 702.46 
 
 
 396.75 
 
 21.74 
 
 
 
 26.00 
 130.00 
 
 41.66 
 
 720 00 
 
 110.00 
 
 880.00 
 
 
 120.00 
 
 840 00 
 
 
 
 
 
 
 
 
 4,732.20 
 
 
 
 
 
 
 
 $1,150.95 
 
 $21.74 $10,708.25 
 
 $3,380.00 
 
 44,872.65 
 
 7,337.61 
 
 52,210.06 
 
 
 $6,248.36 
 
 62,001.28 
 
 8,521.35 
 
 70,622.63 
 
 $11,661.46 
 38,869.00 
 14,461.66 
 53,330.66 
 
 $33,391.39 
 
 58,861.68 
 
 6,209.27 
 
 66,070.96 
 
 48,434.49 
 
 1,609.94 
 
 60,044.43 
 
 47,650.11 
 
 7,266.23 
 
 64,806.34 
 
 $24,166.76 
 
 1,516.32 
 
 25,673.08 
 
 69,564.80 
 
 6,068.01 
 
 76,622.81 
 
496 
 
 THIRD BIENNIAL REPORT 
 
 TABLE X 
 
 RECEIPTS OF CITIES AND VILLAGES OF MINNESOTA (FISCAL 
 
 CLASS 4 CITIES AND VILLAGES— 
 
 Items 
 
 Marshall 
 
 St. James 
 
 Na&hwauk * 
 
 Chaska 
 
 Receipts from all sources 
 
 I Revenue receipts; 
 
 A General revenues — 
 
 $26,838.72 
 
 5,270.00 
 455.50 
 218.82 
 
 2,178.07 
 1,365.00 
 
 824,629.70 
 
 5,380.00 
 196.82 
 
 $35,624.45 
 
 7,560.00 
 10.00 
 
 $16,341.85 
 
 (b) from licenses and permits — 
 
 3,920.00 
 
 
 71.00 
 
 
 126.00 151.00 
 
 
 (d) from grants and gifts — 
 
 (1) for current expenses — 
 
 school apportionment. 
 
 2,317.70 
 1,505.00 
 
 693.06 
 156.00 
 
 1,413.75 
 1,522.50 
 
 
 
 fire companies (state) 
 
 262.76 
 
 
 161.30 
 
 112 36 
 
 
 
 (2) for outlays (improvements) . . . 
 
 161.66 
 
 
 
 
 
 1,162.60 
 
 
 
 
 
 
 Total general revenues 
 
 B Commercial reveniies — 
 
 $36,740.47 
 
 402.81 
 
 $34,166.22 
 
 $46,618.41 
 
 $23,381.46 
 
 (b) from privileges (original payments) 
 
 
 
 
 
 169.00 
 524.42 
 
 
 134 00 
 
 (d) from educational institutions — 
 
 696.95 
 
 
 62.27 
 
 
 
 
 (e) from pulalic service enterprises — 
 
 1,469.78 
 11,308.72 
 2,880.44 
 
 1,596.35 
 
 9,305.29 
 
 3.00 
 
 3,471.88 
 
 20.00 
 
 
 7,667 08 
 
 
 116.00 
 
 47.70 
 
 
 
 
 
 
 
 
 Total commercial revenues . . 
 Total revenue receipts 
 
 II Non-revenue receipts — 
 
 (a) from offsets to outlays — 
 
 (1) for general purposes 
 
 $16,768.70 
 63,499.17 
 
 $11,698.06 
 46,763.28 
 
 $3,687.88 
 49,106.29 
 
 $7,921.03 
 31,302.49 
 
 (2) for educational purposes — 
 
 2,405.30 
 
 
 
 
 library, etc 
 
 
 
 
 
 
 
 
 
 (b) from debt incurred during year — 
 
 (1) for departmental purposes 
 
 (2) for educational purposes — 
 
 18,000.00 
 
 
 10,232.19 
 
 2,600.00 
 
 
 
 
 
 
 
 
 
 
 
 
 (c) from transfers and refunds — 
 
 
 8,385.00 
 
 
 
 (2) all others 
 
 
 
 
 (d) from trust and investment transactions- 
 
 720.00 
 
 720.00 
 
 
 80.00 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Total non-revenue receipts... 
 
 TOTAL RECEIPTS 
 
 Cash on hand at beginning of fiscal year 
 
 Grand total of receipts and cash on hand 
 
 $21,126.60 
 
 74,624.67 
 
 7,704.04 
 
 82,328.71 
 
 $9,106.00 
 
 64,868.28 
 
 1,710.67 
 
 66,668.96 
 
 $10,232.19 
 
 69,338.48 
 
 1,366.88 
 
 60,705.36 
 
 $2,680.00 
 
 1.33,982.49 
 
 3,440.77 
 
 37,423.26 
 
 •Mineral 
 
MINNESOTA TAX COMMISSION 
 
 497 
 
 — continued 
 
 YEAR ENDING DECEMBER 31, 1911, OR DATE NEAREST THERETO) 
 
 Above 1000 and below 2500 in 1910 
 
 Cass Lake 
 
 Aurora* 
 
 Jackson 
 
 Tracy 
 
 Brecken- 
 ridge 
 
 Wadena 
 
 Sandstone 
 
 Spring 
 Valley 
 
 $17,521.95 
 
 8,510.00 
 47.00 
 
 $29,333.01 
 
 6,917.50 
 
 34.00 
 
 1,180.95 
 
 272.95 
 139.63 
 
 $18,277.00 
 5,920.00 
 
 $14,009.52 
 
 7,510.00 
 145.00 
 
 $24,942.81 
 
 9,694.50 
 395.00 
 347.50 
 
 2,092.23 
 1,645.27 
 
 $14,261.95 
 
 3,905.97 
 
 143.00 
 
 78.00 
 
 2,309.38 
 1,627.15 
 
 $15,856.61 
 4,490.70 
 
 $13,628.96 
 
 4,400.00 
 144.25 
 
 220.00 
 
 1,795.40 
 1,645.00 
 
 239.50 
 
 2,632.88 
 2,225.00 
 
 84.90 
 
 1,572.52 
 1,021.47 
 
 77.42 
 
 1,688.18 
 875.00 
 
 140.00 
 
 1,584.00 
 1,155.00 
 
 326 77 
 
 246.85 
 
 
 152.76 
 
 227.07 
 
 171.12 
 
 
 101.41 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 60.67 
 
 
 2,907.20 
 
 
 
 
 
 
 $30,066.12 
 
 $38,124.89 
 
 35.00 
 113.65 
 
 $29,294.98 
 
 1,548.74 
 
 $24,496.17 
 
 38.25 
 
 41.60 
 
 1,266.51 
 
 170.46 
 
 $39,406.05 
 
 203.56 
 
 $22,496.67 
 
 $25,895.11 
 
 $21,163.62 
 
 
 
 
 
 
 22.25 
 561.3§ 
 
 65.55 
 231.79 
 
 3,264.18 
 202.82 
 
 
 75.00 
 
 80.61 
 
 430.90 
 
 
 475.23 
 
 
 
 
 f 6,007.13 
 231.00 
 
 1,224.75 
 
 4,928.40 
 
 233.13 
 
 4,667.73 
 8,665.42 
 
 10,720.27 
 18,087.49 
 
 2,279.40 
 11,019.68 
 
 
 936.62 
 
 
 
 
 
 
 
 
 168.23 
 
 787.07 
 
 
 64.i5 
 
 
 
 
 
 
 
 $80.61 
 30,146.73 
 
 $6,817.68 
 44,942.57 
 
 $8,518.65 
 37,813.63 
 
 $16,008.10 
 39,504.27 
 
 $30,096.73 
 69,600.78 
 
 $16,766.08 
 39,262.66 
 
 $64.16 
 26,969.26 
 
 $1,486.85 
 22,640.47 
 
 
 
 
 3,484.69 
 
 
 
 
 
 
 
 
 
 
 
 . 
 
 
 
 
 
 
 
 9,650.32 
 
 10,462.16 
 3,560.00 
 
 5,577. 35i 10.058.42 
 
 1,199.25 
 
 1 
 
 
 6,963.74 
 
 
 
 3,552.00 
 
 
 20,847.76 
 
 
 
 
 
 
 
 
 
 ; 6,940.67 
 
 
 
 5,035.36 
 
 
 
 
 
 
 
 116. 3C 
 
 
 
 
 138.85 
 377.60 
 
 
 183.61 
 
 680.00 
 
 80.00 
 
 
 1,320.00 
 
 600.00 
 
 600.00 
 
 
 
 
 '.'.'.'.'.'.'.'.'.'.'.\"' e.dso'oo 
 
 
 l" " " 1 
 
 
 
 $116.3G 
 30,263.03 
 
 1,043.8' 
 31,306.9( 
 
 $16,260.32 
 
 61,202.89 
 
 7,102.61 
 
 ) 68,305.50 
 
 $14,102.16 
 
 61,915.79 
 
 2,172.04 
 
 64,087.83 
 
 $9,062.04 
 
 48,566.31 
 
 9,862.66 
 
 68,418.97 
 
 $21,871.09 $1,715.70 
 91,371.87 40,978.30 
 10,923.62 3,302.62 
 
 102,296.49 44,280.91 
 
 $600.00 
 
 26,559.26 
 
 308.15 
 
 26,867.41 
 
 $33,630.46 
 
 66,270.93 
 
 66.06 
 
 56,336.99 
 
 * Mineral 
 
498 
 
 THIRD BIENNIAL REPORT 
 
 TABLE X 
 
 RECEIPTS OF CITIES AND VILLAGES OF MINNESOTA (FISCAL 
 
 CLASS 4 CITIES AND VILLAGES— 
 
 Items 
 
 Madison 
 
 Park 
 Rapids 
 
 Glencoe 
 
 Ortonville 
 
 Receipts from all sources 
 
 Revenue receipts: 
 
 A Getteral revenues — 
 
 $16,512.06 
 
 5,280.00 
 518.00 
 188.00 
 
 2,092.99 
 
 2,143.45 
 
 250.00 
 
 157.99 
 
 $18,693.38 
 
 2,796.00 
 97.50 
 53.50 
 
 2,633.85 
 1,708.52 
 
 $14,982.58 
 4,620.00 
 
 $10,263 25 
 
 (b) from licenses and permits — 
 
 6,720 00 
 
 (2) all others 
 
 570 25 
 
 (c) tTom fees, fines and forfeits 
 
 (d) from grants and gifts — 
 
 (1) for current expenses — 
 
 school apportionment 
 
 32.50 
 
 1,377.87 
 3,450.0U 
 
 36.00 
 6,971.82 
 
 
 
 fire companies (state), 
 
 207.52 
 352.00 
 
 167.96 
 
 164.27 
 
 
 
 
 
 (e) from other general revenues 
 
 
 
 
 
 
 
 
 
 
 Total general revenues 
 
 B Commercial revenues — 
 
 $27,142.49 
 
 $26,542.27 
 
 $24,i530.91 
 
 108.75 
 
 $24,716.59 
 
 (b) from privileges (original payments) 
 
 
 
 
 (c) from departments ', . 
 
 
 39.44 
 133.94 
 
 160.77 
 185.01 
 
 
 (d) from educational institutions — 
 
 
 
 (2) libraries, etc 
 
 
 383 86 
 
 (e) from public service enterprises — 
 
 
 663.50 
 
 2,920.86 
 
 10,931.99 
 
 (2) electric plant 
 
 14,558.85 
 654.90 
 
 (3) all others 
 
 
 338.85 
 
 
 
 
 254 67 
 
 
 ; 
 
 
 
 Total commercial revenues . . 
 Total revenue receipts 
 
 II Non-revenue receipts^ 
 
 (a) from offsets to outlays— 
 
 $15,113.76 
 42,2S6.24 
 
 $838.88 
 27,381.16 
 
 $3,714.24 
 28,345.16 
 
 $11,670.52 
 36,286.11 
 
 (2) for educational purposes — 
 
 public schools 
 
 - 
 
 
 
 
 
 
 
 
 
 (3) for public service enterprises 
 
 
 
 1,000.00 
 
 
 (b) from debt incurred during year— 
 
 (1) for departmental purposes — 
 
 1,852.66 
 26.03 
 
 4,840.15 
 
 
 (2) for educational purposes — 
 
 
 
 library, etc 
 
 
 
 
 
 
 
 
 
 (c) from transfers and refunds — 
 
 (1) sinking fund 
 
 
 
 
 4,970 88 
 
 (2) all others 
 
 
 
 
 
 fd) from trust and investment transactions- 
 (1) from collections for state and co. . . 
 
 720.00 
 
 384.00 
 
 630.00 
 
 280.00 
 
 
 
 
 
 
 
 
 
 
 
 Total non-revenue receipts... 
 
 TOTAL RECEIPTS 
 
 Cash on hand at beginning of fiscal year 
 
 Grand total of receipts and cash on hand 
 
 $2,698.69 
 
 44,SS4.93 
 
 4,298.60 
 
 49,163.S3 
 
 $6,224.16 
 
 32,605.30 
 
 779.22 
 
 33,384.62 
 
 $1,630.00 
 
 29,976.16 
 
 943.61 
 
 30,918.76 
 
 $5,250.88 
 41,536.99 
 . 6,438.66 
 46,976.65 
 
MINNESOTA TAX COMMISSION 
 
 499 
 
 — ^Oontinued 
 
 YEAR ENDING DECEMBER 31, 1911, OR DATE NEAREST THERETO) 
 Above 1000 and below 2600 in 1910 
 
 Red Lake 
 FaUs 
 
 Le Sueur 
 
 Wells 
 
 Windom 
 
 Sauk 
 Rapids 
 
 St. Louis 
 Park 
 
 Gilbert 
 
 Biwabik* 
 
 S14, 930.42 
 2,930.00 
 
 J8,873.09 
 
 2,920.00 
 46.00 
 
 $15,886.52 
 
 6,260.00 
 84.75 
 92.00 
 
 2,392.28 
 3,060.00 
 
 $20,070.22 
 
 $3,J51.98 
 
 2,790.00 
 
 11.00 
 
 6.00 
 
 1,001.17 
 962.50 
 
 $17,203.28 
 
 2,098.00 
 
 50.00 
 
 5.00 
 
 1,788.72 
 1,882.00 
 
 $10,221.57 
 
 8,250.00 
 
 28.00 
 
 2,600.00 
 
 $32,144.72 
 
 7,386.00 
 
 226.25 
 
 52.00 
 
 139.00 
 44.00 
 
 238.00 
 
 
 1,308.54 
 1,400.08 
 
 2,575.15 
 1,610.00 
 
 1,73H.00 
 
 143.64 385.00 
 
 151.68 
 
 127.71 
 
 167.10 
 20.00 
 
 111.94 
 
 
 
 
 292.64 
 
 
 
 100.00 
 
 
 
 600.00 
 
 
 
 
 
 
 
 36.30 
 
 
 
 
 
 
 
 
 
 
 
 
 $20,631.10 
 
 53.23 
 
 $14,711.72 
 
 128.76 
 
 $27,962.65 
 
 $21,606.31 
 
 1,273.89 
 
 $7,922.65 
 
 80.72 
 
 $23,127.00 
 
 $21,361 41 
 
 $41,012.71 
 
 
 
 
 
 
 20.70 
 
 
 307.70 
 451.11 
 
 
 
 1,953.16 
 23.88 
 
 
 
 
 
 210.75 
 
 1,525.51 
 
 132.97 
 
 58.17 
 
 2 44 
 
 
 
 
 f 9,282.54 
 
 1 12,088.86 
 273.50 
 
 1,387.41 
 4,622.89 
 1,813.25 
 
 940.24 
 
 
 3,600.00 
 4,200.00 
 
 / 7 012 14 
 
 
 
 539.20 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $73.93 
 20,606.03 
 
 $9,622.06 
 24,333.77 
 
 $13,121.17 
 41,083.82 
 
 $10,622.96 
 36,228.26 
 
 $2,998.00 
 10,920.65 
 
 $132.97 
 23,259.97 
 
 $7,858.17 
 29,219.58 
 
 $8,163.78 
 49,166.49 
 
 
 60.43 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 1,500.00 
 
 
 
 30,000.00 
 
 1,021.16 
 
 1,184.74 
 
 1,748.66 
 
 
 1,500.00 
 
 1,817.76 
 20,000.00 
 
 
 
 
 
 
 135.72 
 
 659.95 
 
 
 
 
 
 
 
 
 
 753.74 
 
 .41 
 
 
 573.56 
 580.00 
 
 
 275.94 
 
 32.29 
 710.00 
 
 
 2,043.08 
 
 70 00 
 
 740.00 
 
 42.00 
 
 1,750.00 
 6,439.76 
 
 110.00 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $1,091.16 
 
 21,696.19 
 
 1,947.96 
 
 23,644.15 
 
 $2,536.46 
 
 26,870.22 
 
 4,948.29 
 
 31,818.61 
 
 $3,048.61 
 
 44,132.43 
 
 498.90 
 
 44,631.33 
 
 $275.94 
 
 36,604.20 
 
 4,601.25 
 
 40,105.45 
 
 $2,242.29 
 
 13,16294 
 
 772.70 
 
 13,935.64 
 
 $1,542.00 
 
 24,801.97 
 
 2,076.61 
 
 26,878.68 
 
 $30,761.26 
 
 59,980.84 
 
 206.28 
 
 60,137.12 
 
 $32,163.49 
 
 81,319.98 
 
 3,298.57 
 
 84,618.66 
 
 *Mineral 
 
500 
 
 THIRD BIENNIAL REPORT 
 
 TABLE X 
 
 RECEIPTS OF CITIES AND VILLAGES OF MINNESOTA (FISCAL 
 
 CLASS i CITIES AND VILLAGES— 
 
 Items 
 
 Morris 
 
 Benson 
 
 Redwood 
 Falls 
 
 Frazee 
 
 Receipts from all sources 
 
 I Revenue receipts: 
 
 A General revenues — 
 
 »19, 874.66 
 
 5,505.00 
 
 253.60 
 
 66.95 
 
 2,077.14 
 2,160.00 
 
 S15,780.88 
 
 6,240.00 
 
 315.00 
 
 9.00 
 
 2,094.76 
 1,470.00 
 
 $19,267.91 
 
 $7,043 89 
 
 (b) from licenses and permits — 
 
 (1 ) liquor 
 
 4,000.00 
 
 (2) all others 
 
 140.00 
 62.00 
 
 2,667.28 
 
 2,600.00 
 
 150.00 
 
 154.56 
 
 
 (c) from fees, fines and forfeits 
 
 (d) from grants and gifts — 
 
 (1) for current expenses — 
 
 school apportionment 
 
 10.00 
 
 942.20 
 682 60 
 
 
 
 fire companies (state) 
 
 256.33 
 
 202.92 
 
 317.47 
 
 
 22.45 
 
 
 
 
 
 
 
 605.95 
 
 
 
 
 
 
 Total general revenues 
 
 B Commercial revenues — 
 
 $30,196.03 
 
 i, 986.18 
 
 $26,112.66 
 
 286.98 
 269.46 
 
 $24,921.76 
 
 144.00 
 
 $13,602.01 
 
 
 
 
 
 .76 
 237.63 
 
 68 01 
 
 (d) from educational institutions — 
 
 189.22 
 
 272.19 
 
 
 
 
 (e) from public service enterprises — 
 (1) waterworks 
 
 6,950.39 
 
 f 20,252.51 
 
 3,450.44 
 
 
 
 
 
 698.40 
 83.19 
 
 
 
 (f } from interest 
 
 
 
 
 
 
 
 
 Total commercial revenues. . 
 Total revenue receipts 
 
 II Non-revenue receipts — 
 
 (a) from offsets to outlays — 
 
 (1) for general purposes 
 
 $8,907.38 
 39,103.41 
 
 $21,070.13 
 47,182.68 
 
 $3,832.82 
 28,754.67 
 
 $68.01 
 13,670.02 
 
 (2) for educational purposes — 
 
 
 
 
 
 librarv, etc 
 
 
 
 
 
 
 
 
 
 
 (b) from debt incurred during year — 
 
 fl) for departmental purposes 
 
 
 3,936.73 
 
 2,03l'60 
 2,000.00 
 
 
 (2) for educational purposes — 
 
 
 
 library, etc 
 
 
 
 
 
 
 
 
 
 (c) from transfers and refunds — 
 (1) sinking fund 
 
 
 
 
 10.80 
 
 (2) all others 
 
 302.00 
 495.00 
 
 
 
 
 (d) from trust and investment transactions- 
 
 1,760.00 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Total non-revenue receipts... 
 
 TOTAL RECEIPTS 
 
 Cash on hand at beginning of fiscal year 
 
 Grand total of receipts and cash on hand 
 
 $797.00 
 
 39,900.41 
 
 9,778.47 
 
 49,678.88 
 
 $6,696.73 
 
 62,879.41 
 
 3,643.56 
 
 66,622.96 
 
 $4,031.60 
 
 32,786.17 
 
 8,087.74 
 
 40,873.91 
 
 $10.80 
 13,630.82 
 
 103.18 
 13,784.00 
 
MINNESOTA TAX COMMISSION 
 
 501 
 
 — ^Oontinued 
 
 YEAR ENDING DECEMBER 31, 1911, OR DATE NEAREST THERETO) 
 
 Above 1000 and below 2B00 in 1910 
 
 Aitkin 
 
 Coleraine* 
 
 Warren 
 
 Princeton 
 
 New 
 Prague 
 
 Winnebago 
 City 
 
 Canby 
 
 White 
 Bear 
 
 $17,886.74 
 3,960.00 
 
 $81,178.54 
 
 990.00 
 
 81.12 
 
 163.00 
 
 1,551.94 
 754.05 
 
 $15,246.57 
 
 $17,591.40 
 
 5,280.00 
 50.00 
 90.00 
 
 2,047.87 
 
 1,281.15 
 
 250.00 
 
 267.30 
 
 $9,928.20 
 
 5,390.00 
 101.00 
 
 $15,718.09 
 
 $14,909.65 
 
 6,600.00 
 608.50 
 175.00 
 
 2,044.87 
 366.67 
 
 $20,400.47 
 
 1,760.00 
 114.00 
 331.00 
 
 
 206.00 
 32.50 
 
 1,960.72 
 1,975.00 
 
 175.00 
 20.00 
 
 2,031.24 
 1,505.00 
 
 
 3,058.89 
 
 1,620.00 
 1,226.80 
 
 1,435.00 
 
 1,750.00 
 
 
 168.72 
 
 168.93 
 
 196.94 
 
 181.87 
 
 151.23 
 
 152.75 
 
 255.63 
 
 
 
 26.80 
 
 
 
 200.00 
 5.25 
 
 403.64 
 
 
 842.89 
 
 
 
 
 
 
 
 
 
 
 
 
 $27,439.18 
 
 ■ 1,459.89 
 
 $84,887.37 
 
 109.22 
 
 $19,616.62 
 
 $26,847.72 
 
 $18,462.94 
 
 $19,836.46 
 
 845.31 
 
 $25,^69.66 
 
 5,207.37 
 
 $24,608.22 
 
 3 908 59 
 
 
 
 
 
 
 
 507.10 
 411.86 
 
 102.30 
 545.94 
 
 
 291.31 
 86.50 
 
 23.50 
 182.86 
 
 477.07 
 
 
 195.40 
 
 309.69 
 
 134.22 
 
 
 
 
 2,776.17 
 
 
 2,019.99 
 
 11,643.76 
 
 110.85 
 
 f 9,056.32 
 
 9 74.. 58 
 3,803.40 
 1,388.61 
 
 / 8,251.54 
 
 I 
 
 418.20 
 
 1 251 99 
 
 5,575.06 
 
 
 
 
 
 3,015.80 
 
 63 49 
 
 
 
 
 
 29.86 
 
 
 
 
 
 
 
 
 
 $10,006.52 
 37,446.67 
 
 $1,028.18 
 86,916.66 
 
 $14,422.84 
 34,039.36 
 
 $9,366.01 
 36,213.73 
 
 $6,644.40 
 26,007.34 
 
 $9,303.21 
 29,139.66 
 
 $9,118.44 
 34,378.00 
 
 10.00 
 
 $6,388.16 
 29,896.37 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 35,677.18 
 
 
 10,000.00 
 
 
 12,277.99 
 2,517.68 
 
 
 7,500.00 
 
 
 
 
 
 10,500.00 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 3,000.00 
 
 
 
 
 
 
 
 
 
 300 00 
 
 67.23 
 20.00 
 
 
 
 145.38 
 110.00 
 
 65.00 
 
 4.77 
 900.00 
 
 6,918.32 
 
 
 
 720.00 
 
 240.00 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $840.00 
 
 $36,764.41 
 
 121,679.96 
 
 407.98 
 
 122,087.94 
 
 
 $10,720.00 
 
 46,933.73 
 
 7,016.62 
 
 63,960.26 
 
 $266,38 
 
 26,262.72 
 
 8,678.97 
 
 33,941.69 
 
 $14,860.67 
 
 44,000.33 
 
 2,312.66 
 
 46,312.89 
 
 $914.77 
 
 36,292.77 
 
 2,613.26 
 
 37,806.03 
 
 $28,168.32 
 
 38,286.67 
 
 6,948.28 
 
 44,233.96 
 
 $34,039.36 
 
 1,136.37 
 
 36,174.73 
 
 68,064.69 
 
 6,744.60 
 
 63,799.29 
 
 * Mineral 
 
502 
 
 THIRD BIENNIAL, REPORT 
 
 TABLE X 
 
 RECEIPTS OF CITIES AND VILLAGES OF MINNESOTA (FISCAL 
 
 CLASS 4 CITIES AND VILLAGES— 
 
 International 
 Falls 
 
 Spring- 
 field 
 
 Granite 
 Falls 
 
 Ada 
 
 Receipts from all sources 
 
 I Revenue receipts: 
 
 A General revenues — 
 
 (a) from taxes 
 
 (b) from licenses and permits — 
 
 (1) liquor 
 
 (2) all others 
 
 (c) from fees, fines and forfeits 
 
 (d) from grants and gifts — 
 
 (1) for current expenses — 
 
 school apportionment 
 
 state school aids 
 
 armory maintenance (state). 
 
 fire companies (state) 
 
 gifts for expense 
 
 (2) for outlays (improvements). . 
 
 (e) from other general revenues 
 
 819,485.08 
 9,000.00 
 
 1,018.71 
 343.80 
 
 »14, 574.97 
 
 3,459.90 
 
 1.00 
 
 51.00 
 
 1,702.85 
 1,680.00 
 
 $U,871.84 
 
 5,503.15 
 
 1.00 
 
 88.44 
 
 1,856.32 
 1,837.44 
 
 $18,297.55 
 
 3,750.00 
 
 25.00 
 
 109.00 
 
 1,545,07 
 1,907.50 
 
 182.63 
 ' 12.66 
 
 162.44 
 18.17 
 
 142.13 
 
 Total general revenues. 
 
 Commercial revenues — 
 
 (a) from special assessments 
 
 (b) from privileges (original payments) 
 
 (c) from departments 
 
 (d) from educational institutions — 
 
 (1) public schools 
 
 (2) libraries, etc 
 
 from public service enterprises — 
 
 (1) water works 
 
 (2) electric plant 
 
 (3) all others 
 
 from interest 
 
 $31,981.16 
 
 5,611.28 
 
 $21,664.35 
 
 1,940.30 
 
 $21,338.80 
 
 $26,776.26 
 
 216.65 
 287.26 
 
 254.35 
 391.70 
 
 586.43 
 
 (e) 
 
 5,160.60 
 
 (f) 
 
 746.00 
 
 1,079.60 
 9,673.72 
 
 10,729.11 
 
 170.04 
 75.00 
 
 Total commercial revenues. 
 
 Total revenue receipts . 
 
 $9,613.72 
 41,494.88 
 
 $7 ,604.81 
 29,269.16 
 
 $11,399.37 
 32,738.17 
 
 $11,660.68 
 37,336.83 
 
 II Non-revenue receipts — 
 
 (a) from offsets to outlays — 
 
 (1 ) for general purposes 
 
 (2) for educational purposes — 
 
 f>ublic schools 
 ibrary , etc 
 
 (3) for public service enterprises 
 
 (b) from debt incurred during year — 
 
 (1) for departmental purposes . 
 
 (2) for educational purposes — 
 
 public schools 
 
 library, etc 
 
 (3) for public service enterprises 
 
 from transfers and refunds — 
 
 (1) sinking fund 
 
 (2) all others 
 
 (d) from trust and investment transactions- 
 
 (1) from collections for state and co. . . 
 
 (2) from trust funds received for invst. 
 
 (3) from securities sold and matured.. 
 
 Total non-revenue receipts.. 
 TOTAL RECEIPTS 
 
 308.20 
 
 17,873,69 
 
 1,791.76 
 
 5,142.61 
 
 (c) 
 
 226.44 
 70.10 
 
 1,500.00 
 221.85 
 
 1,535.00 
 
 Cash on hand at beginning of fiscal year.. 
 Grand total of receipts and cash on hand. 
 
 $22,084.91 
 
 63,679.79 
 
 1,772.16 
 
 66,361.96 
 
 $2,088.30 
 
 31,367.46 
 
 952.22 
 
 32,309.68 
 
 $2,030.06 
 34,768.22 
 10,498.91 
 46,267.13 
 
 $6,677.61 
 
 44,014.44 
 
 6,647.22 
 
 60,661.66 
 
MINNESOTA TAX COMMISSION 
 
 503 
 
 — ^Oontinued 
 
 YEAR ENDING DECEMBER 31, 1911, OR DATE NEAREST THERETO) 
 Above 1000 and below 2BD0 in 1910 
 
 North 
 St. Paul 
 
 Cannon 
 
 Falls 
 
 Bovey 
 
 Perham 
 
 Caledonia 
 
 Barnes- 
 viUe 
 
 Mountain 
 Iron* 
 
 South 
 Stillwater 
 
 $9,855.85 
 
 1,800.00 
 19.00 
 
 $10,123.14 
 
 4,180.00 
 43.20 
 12.00 
 
 1,445.26 
 1,487.50 
 
 $4,696.99 
 
 5,390.00 
 180.25 
 159.00 
 
 67.67 
 32.88 
 
 $7,520.39 
 
 3,920.00 
 
 47.00 
 
 3.00 
 
 1,190.52 
 1,382.50 
 
 $6,257.63 
 
 5,279.85 
 71.00 
 49.00 
 
 1,010.50 
 1,505,00 
 
 $12,953.21 
 
 2,640.00 
 174.00 
 134.50 
 
 1,227.74 
 1,522.50 
 
 $22,818.97 
 1,323.60 
 
 $6,251.14 
 
 2,440.00 
 28.15 
 
 
 167.50 
 
 1,339.80 
 522.46 
 
 89.00 
 
 1,882.50 
 1,750.00 
 
 1,515.96 
 597.00 
 
 79 23 
 
 138.65 
 
 
 
 89.20 
 
 129.47 
 
 
 
 
 
 
 
 
 
 216.08 
 20.77 
 
 
 
 
 
 
 
 
 
 40.25 
 
 
 175.39 
 
 1,782.11 
 
 
 
 
 
 
 $16,759.78 
 
 1 192 86 
 
 $17,666.60 
 
 435.13 
 
 $10,626.79 
 
 613.56 
 
 $14,103.66 
 
 $14,262.18 
 
 93,38 
 
 $18,956.81 
 
 116.42 
 
 $27,964.44 
 
 ... * 
 
 $10,921.26 
 
 97.75 
 
 
 
 
 
 72.79 
 130.83 
 
 
 
 104.73 
 213.88 
 
 192.50 
 25.36 
 
 
 36.00 
 
 37.22 
 
 17.96 
 
 17.74 
 
 607.81 
 
 
 
 1,009.47 
 
 2,651.45 
 
 118.00 
 
 886.39 
 
 1,400.15 
 
 
 5,352.28 
 
 575.12 
 6,626.31 
 4,857.67 
 
 
 165.00 
 
 4,395.68 
 
 1,862.21 
 
 2,596.18 
 
 
 
 
 
 
 
 158.74 
 
 4.62 
 
 
 
 
 
 
 
 
 
 $6,079.00 
 20,838.78 
 
 $1,626.14 
 19,191.74 
 
 3,520.90 
 
 $2,031.67 
 12,668.46 
 
 441.19 
 
 $4,572.16 
 18,675.82 
 
 $6,768.89 
 20,031.07 
 
 121.00 
 
 $12,393.38 
 31,350.19 
 
 $2,470.02 
 30,424.46 
 
 $2,894.93 
 13,816.18 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 75.60 
 
 
 
 
 10,041.05 
 
 15,775.53 
 
 
 38,830.90 
 
 
 
 25,500.00 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 5,100.00 
 
 
 
 
 
 
 
 
 
 150.00 
 200.00 
 
 750.00 
 670.00 
 
 755.98 
 110.00 
 
 75.87 
 80.00 
 
 .08 
 720.15 
 
 
 
 
 360.00 
 
 180.00 
 
 60.00 
 
 
 
 
 
 
 
 
 
 $350.00 
 21,188.78 
 
 6,367.75 
 27,666.63 
 
 $30,340.90 
 49,632.64 
 11,636.30 
 61,167.94 
 
 $1,307.17 
 
 13,865.63 
 
 900.07 
 
 14,766.70 
 
 $10,196.92 
 
 28,872.74 
 
 1,968.97 
 
 30,841.71 
 
 $16,616.76 
 
 36,647.83 
 
 3,851.61 
 
 40,499.44 
 
 $360.00 
 31,710.19 
 
 5,761.78 
 37,471.97 
 
 $39,010.90 
 69,436.36 
 21,407.26 
 90,842.62 
 
 $5,236.60 
 
 19,061.78 
 
 3,069.57 
 
 22,111.36 
 
 ♦Mineral 
 
504 
 
 THIRD BIENNIAL REPORT 
 
 TABLE X 
 
 RECEIPTS OF CITIES AND VILLAGES OF MINNESOTA (FISCAL 
 
 CLASS i CITIES AND VILLAGES— 
 
 Items 
 
 Dawson 
 
 Wheaton 
 
 North 
 Mankato 
 
 Madelia 
 
 Receipts from all sources 
 
 I Revenue receipts: 
 
 A General revenues — 
 
 $18,742.90 
 
 $16,900.03 
 
 $6,012.11 
 
 $13,660.58 
 
 (b) from licenses. and permits — 
 
 (1 ) liquor 
 
 (2) all others 
 
 283.52 
 128.00 
 
 1,769.51 
 1,627.30 
 
 
 
 173 00 
 
 (c) from fees, fines and forfeits 
 
 (d) from grants and gifts — 
 
 (1) for current expenses — 
 
 school apportionment 
 
 116.00 
 
 2,046.25 
 1,586.42 
 
 18.75 
 
 1,168.41 
 1,045.00 
 
 210.00 
 
 1,128.47 
 1,225.00 
 
 
 fire companies (state) 
 
 127.87 
 
 165.97 
 
 
 
 gifts for expense 
 
 
 
 
 
 
 
 
 
 
 3.12 
 
 
 
 
 
 
 
 . Total general revenues 
 
 B Commercial revenues — 
 
 $22,679.30 
 
 $20,817.79 
 
 2,982.14 
 
 $8,244.27 
 
 400.95 
 
 $16,397.06 
 
 
 
 33 00 
 
 
 230.08 
 
 249.35 
 1,325.73 
 
 42.90 
 23.75 
 
 
 (d) from educational institutions — 
 
 
 (2) libraries, etc 
 
 
 
 (e) from public service enterprises — ' 
 
 3,713.27 
 5,849.63 
 
 
 
 717 03 
 
 
 
 
 
 (3) all others 
 
 
 
 3,270.11 
 
 
 
 
 
 
 
 
 
 
 Total commercial revenues . . 
 Total revenue receipts 
 
 II Non-revenue receipts — 
 
 (a) from offsets to outlays — 
 
 $9,792.98 
 32,472.28 
 
 $4,667.22 
 26,375.01 
 
 $467.60 
 8,711.87 
 
 $4,297.98 
 20,696.03 
 
 (2) for educational purposes — 
 
 public schools 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 (b) from debt incurred during year — ■ 
 
 
 8,962.16 
 7,078.95 
 
 453.45 
 
 
 (2) for educational purposes — 
 
 public schools 
 
 
 
 
 
 
 
 (3) for public service enterprises 
 
 74.44 
 
 8,127.25 
 
 20,000.00 
 
 
 (c) from transfers and refunds — 
 
 (1) sinking fund 
 
 
 (2) all others 
 
 
 66.08 
 
 40.43 
 
 
 d) from tiust and investment transactions- 
 (1) from collections for state and co. . . 
 
 
 
 
 
 
 
 
 (3) from securities sold and matured.. 
 
 407.64 
 
 
 
 
 
 
 
 
 Total non-revenue receipts.. 
 
 $482.08 
 
 32,954.36 
 
 2,383.34 
 
 36,337.70 
 
 $24,234.44 
 
 49,609.46 
 
 864.06 
 
 60,463.61 
 
 $20,493.88 
 
 29,205.76 
 
 690.68 
 
 29,896.33 
 
 
 TOTAL RECEIPTS 
 
 $20,696.03 
 
 2,720.10 
 
 23,4^6.13 
 
 Cash on hand at beginning f fiscal year 
 
 Grand total of receipts and cash on hand 
 
MINNESOTA TAX COMMISSION 
 
 505 
 
 — Ooatinued 
 
 YEAR ENDING DECEMBER 31, 1911, OR DATE NEAREST THERETO) 
 
 Above 1000 and below 2S00 in 1910 
 
 Waterville 
 
 Montgomery 
 
 Pine City 
 
 Long 
 Prairie 
 
 Kenyon 
 
 Chatfield 
 
 Buffalo 
 
 Appleton 
 
 $9,317.13 
 2,940.00 
 
 $7,259.38 
 
 3,538.00 
 
 85.00 
 
 5.00 
 
 1,342.11 
 1,452.50 
 
 $8,897.98 
 
 3,520.00 
 229.00 
 
 $8,957.86 
 
 3.860.00 
 150.00 
 
 $9,873.37 
 
 4,050.00 
 260.85 
 140.00 
 
 1,737.43 
 1,627.50 
 
 $7,587.51 
 
 $9,881.52 
 
 2,450.00 
 42.25 
 
 $9,059.26 
 5,280.00 
 
 76.00 
 
 193.00 
 24.00 
 
 983.92 
 1,225.00 
 
 132.50 
 23 00 
 
 1,074.28 
 1,470.00 
 
 1,932.79 
 1,547.28 
 
 1,633.24 
 1,452.50 
 
 1,821.46 
 2,350.00 
 
 1,481.55 
 1,452.50 
 
 
 
 124.17 
 
 156.81 
 
 120.16 
 
 85.60 
 
 74.40 
 
 153.74 
 
 
 
 
 
 
 
 
 
 200.00 
 
 
 
 
 
 
 
 29.79 
 
 
 
 
 
 
 
 
 
 
 $14,877.41 
 
 $13,681.99 
 
 $16,261.22 
 
 $16,210.40 
 
 $17,839.10 
 
 $10,299.03 
 
 $16,619.63 
 
 $17,582.66 
 
 919.80 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 .413.85 
 
 267.26 
 
 145.02 
 
 5.40 
 
 97.44 
 
 573.26 
 
 300.60 
 
 397.63 
 
 461.06 
 76.00 
 
 300 00 
 
 1,100.18 
 
 
 700.00 
 5,409.00 
 2,530.21 
 
 888.55 
 
 1,126.37 
 
 
 / 8,103.14 
 
 
 
 3,002.16 
 
 \ 
 
 
 
 
 150.45 
 
 
 127.75 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $667.26 
 16,444.67 
 
 $1,246.20 
 14,927.19 
 
 $6.40 
 16,266.62 
 
 $8,736.65 
 24,947.06 
 
 $1,612.26 
 19,461.36 
 
 $1,426.97 
 11,726.00 
 
 $3^399.79 
 20,019.42 
 
 $10,101.60 
 27,684.16 
 
 182.00 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 101.48 
 
 601.14 
 
 2,830.87 
 
 7,826.78 
 
 8,612.51 
 
 24.44 
 
 8,300.00 
 
 20.95 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 75.00 
 480.00 
 
 
 
 
 
 
 27.84 
 
 60.00 
 
 480.00 
 
 140.00 
 
 450.00 
 
 
 50.00 
 
 720.00 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $84.44 
 
 16,629.11 
 
 7,139.90 
 
 22,669.01 
 
 $8,866.00 
 
 23,782.19 
 
 7,828.24 
 
 31,610.43 
 
 $600.96 
 
 16,767.67 
 
 1,066.96 
 
 17,823.63 
 
 $241.48 
 
 25,188.63 
 
 12.99 
 
 26,201.62 
 
 $1,061.14 
 
 20,502.50 
 
 121.33 
 
 20,623.83 
 
 i 
 
 $2,830.87 
 
 14,666.87 
 
 716.81 
 
 16,273.68 
 
 $7,876.78 
 
 27,896.20 
 
 1,462.71 
 
 29,348.91 
 
 $9,642.36 
 
 37,226.50 
 
 4,279.26 
 
 41,606.76 
 
506 
 
 THIRD BIENNIAL REPORT 
 
 TABLE X 
 
 RECEIPTS OF CITIES AND VILLAGES OF MINNESOTA (FISCAL 
 
 CLASS 4 CITIES AND VILLAGES— 
 
 Items 
 
 Belle Plaine Preston 
 
 Edina 
 
 Renville 
 
 I Revenue Receipts: 
 
 A General revenues— 
 
 SS, 694.02 
 
 5,000.00 
 101.00 
 86,00 
 
 906.99 
 1,330.00 
 
 Sll,893.85 
 
 4,510.00 
 
 199.00 
 
 16.00 
 
 1,347.25 
 1,487.50 
 
 S15, 127.42 
 
 S12,374.07 
 
 2,640.00 
 56 00 
 
 (b) from licenses and permits — 
 
 (2) all others 
 
 
 
 
 
 (d) from grants and gifts^ 
 (1) for current expenses — 
 
 school apportionment 
 
 2,063.62 
 1,446.00 
 
 1,490.22 
 1,603.00 
 
 
 fire companies (state) 
 
 88.82 
 
 72 20 
 
 
 121 i9 
 
 
 
 821 50 
 
 
 
 
 8,000.00 
 
 
 
 (e) from other general revenues 
 
 
 40.70 
 
 
 
 
 
 
 Total general revenues 
 
 B Commercial revenues — 
 
 (a) from special assessments 
 
 $13,206.83 
 
 72.09 
 
 $27,626.80 
 
 962.32 
 
 $19,499.24 
 
 $18,284.48 
 
 (b) from privileges (original payments) 
 
 
 
 
 26.85 
 181.35 
 
 385.40 
 576,36 
 
 
 2 25 
 
 (d) from educational institutions — 
 
 161.74 
 
 
 (2) libraries, etc 
 
 
 (e) from public service enterprises — 
 
 622.00 
 
 
 
 997 52 
 
 
 6,664.73 
 
 
 
 (3) all others 
 
 
 
 3,172.15 
 
 
 
 23.16 
 
 
 
 
 
 
 Total commercial revenues. . 
 Total revenue receipts 
 
 II Non-revenue receipts — 
 
 (a) from offsets to outlays. . — 
 
 $902.29 
 14,109.12 
 
 $7,611.97 
 36,137.77 
 
 200.00 
 
 $161.74 
 19,660.98 
 
 $4,216.63 
 22,601.01 
 
 (2) for educational purposes — 
 
 
 
 
 librarv, etc 
 
 
 
 
 
 (3) for public service enterprises 
 
 
 
 
 
 (b) from debt incurred during year — 
 
 
 22,083.40 
 901.48 
 
 
 1,846.42 
 
 (2) for educational purposes — 
 
 
 5,000.00 
 
 library, etc 
 
 
 
 
 
 
 
 
 (c) from transfers and refunds — 
 
 
 
 
 
 
 
 2.13 
 
 23.18 
 
 
 (d) from trust and investment transactions- 
 
 
 360 00 
 
 (2) from trust ffinds received for invst. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $23,187.01 
 
 68,324.78 
 
 2,399.83 
 
 60,724.61 
 
 $6,023.18 
 
 24,684.16 
 
 2,060.43 
 
 26,734.69 
 
 $2,248.38 
 24,749.39 
 
 TOTAL RECEIPTS 
 
 $14,109.12 
 
 3,683.63 
 
 17,692.76 
 
 Cash on hand at beginning of fiscal year 
 
 Grand total of receipts and cash on hand 
 
 2,681.27 
 27,430.66 
 
MINNESOTA TAX COMMISSION 
 
 507 
 
 — Continued 
 
 YEAR ENDING DECEMBER 31, 1911, OR DATE NEAREST THERETO) 
 
 Above 1000 and below 2600 in 1910 
 
 Plainview 
 
 Janesville 
 
 St. Charles 
 
 Jordan 
 
 Zumbrota 
 
 Adrian 
 
 Tower 
 
 Milaca 
 
 $9,982.59 
 4,400.00 
 
 $9,688.09 
 
 2,000.00 
 90.00 
 57.00 
 
 $9,950.47 
 
 3,145.20 
 
 194.00 
 
 10.00 
 
 1,186.66 
 1,470,00 
 
 $5,691.49 
 
 4,410.00 
 
 350.88 
 
 8.50 
 
 751,76 
 1,156.75 
 
 $9,998.17 
 
 4,900.00 
 117. .50 
 212.97 
 
 1,168.68 
 
 1,333.50 
 
 260.00 
 
 108.78 
 
 $7,104.93 
 
 3,520.00 
 54.00 
 
 $6,255.24 
 
 5,868.64 
 
 110.00 
 
 44.15 
 
 769.08 
 357.00 
 
 $9,949.81 
 
 50.00 
 33.00 
 
 22.00 
 
 1,214.22 
 
 841.05 
 1,452.50 
 
 2 343 55 
 
 1,452.60 
 
 1,727.25 
 
 1^610.00 
 
 131.73 
 
 103.78 
 
 149.26 
 
 
 84.61 
 
 147.59 
 
 
 
 
 
 
 6,250.00 
 661.10 
 
 
 
 
 
 
 118.62 
 
 83.62 
 
 
 99.67 
 
 21.24 
 
 
 266 97 
 
 
 
 
 
 $17,382.66 
 
 $20,467.22 
 
 63.00 
 
 $16,189.20 
 
 189.78 
 
 $12,369.37 
 
 $18,189.27 
 
 188.89 
 
 $13,078.33 
 
 21.67 
 
 $13,661.70 
 
 $14,366.47 
 
 
 
 
 
 364.24 
 
 5.85 
 180.82 
 
 370.53 
 373.07 
 
 
 262.65 
 35.81 
 
 343.88 
 91.30 
 
 83.12 
 
 151.30 
 
 26.14 
 
 3.97 
 
 
 
 
 
 2,259.13 
 
 574.63 
 
 942.86 
 2,565.43 
 
 
 560.80 
 
 7,190.34 
 
 
 375 56 
 
 
 
 6,164.76 
 
 4 374 11 
 
 
 
 
 
 
 
 29 49 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $2,679.00 
 20,061.66 
 
 $824.30 
 21,291.62 
 
 $4,441.67 
 20,630.87 
 
 $3.97 
 12,373.34 
 
 $1,048.16 
 19,237.42 
 
 $7,647.19 
 20,726.62 
 
 $6,247.88 
 19,799.68 
 
 $4,900.97 
 19,267.44 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 1,369.00 
 
 1,961 45 
 
 
 2,753.30 
 1,905.00 
 
 
 1,086.57 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 14,301.31 
 
 
 
 
 
 
 
 415.00 
 
 
 
 
 
 56.00 
 80.00 
 
 43.39 
 100.00 
 
 
 
 600 00 
 
 
 420.00 
 
 480.00 
 
 131.36 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $600.00 
 20,661.66 
 
 2,783.26 
 23,144.91 
 
 $1,369.00 
 
 22,660.62 
 
 2,912.96 
 
 25,673.47 
 
 $2,381.46 
 
 23,012.32 
 
 1,887.41 
 
 24,899.73 
 
 $136.00 
 
 12,609.34 
 
 1,711.76 
 
 14,221.10 
 
 $4,801.69 
 
 24,039.11 
 
 2,341.94 
 
 26,381.06 
 
 $896.00 
 21,620.52 
 
 6,826.27 
 27,446.79 
 
 $14,432.67 
 
 34,232.26 
 
 90.11 
 
 34,322.36 
 
 $1,686.67 
 
 20,944.01 
 
 435.19 
 
 21,379.20 
 
508 
 
 THIRD BIENNIAL REPORT 
 
 TABLE X 
 
 RECEIPTS OF CITIES AND VILLAGES OF MINNESOTA (FISCAL 
 
 CLASS i CITIES AND VILLAGES— 
 
 Items 
 
 Mountain 
 Lake 
 
 Fosston 
 
 Browns 
 
 Valley 
 
 Lake 
 Crystal 
 
 Receipts from all sources 
 
 I Revenue receipts: 
 
 A General revenues^ 
 
 $10,673.13 
 
 2,450.00 
 90.50 
 16.00 
 
 1,354.56 
 1,452.50 
 
 $8,593.19 
 
 5,492.10 
 212.50 
 100.00 
 
 1,585.39 
 1,610.00 
 
 $15,355.82 
 
 4,410.00 
 
 205.00 
 
 52.00 
 
 1,374.28 
 2,090.00 
 
 $9,983.41 
 
 (b) from licenses and permits — ' 
 
 
 
 
 
 
 (d) from grants and gifts — 
 
 (1) for current expenses — 
 
 school apportionment 
 
 1,469.88 
 
 
 
 fire companies (state) 
 
 gifts for expense 
 
 21.32 
 
 128.79 
 
 111.94 
 
 
 298.94 
 
 
 
 
 
 
 
 
 
 26.00 
 
 
 
 
 
 
 Total general revenues 
 
 B Commercial revenues — 
 
 $16,058.01 
 
 $17,721.97 
 
 $23,624.04 
 
 $11,762.23 
 
 (b) from privileges (original payments) 
 
 
 
 
 
 
 25.00 
 228.16 
 
 
 1,086.25 
 
 (d) from educational institutions — 
 
 114.93 
 
 
 
 
 
 
 (e) from public service enterprises — 
 
 813.00 
 
 6,512.03 
 
 1,007.00 
 299.34 
 
 
 
 
 (3) all others, . i 
 
 2,277.48 
 
 21.30 
 94.40 
 
 
 
 
 
 
 
 
 Total commercial revenues . . 
 
 Total revenue receipts 
 
 II Non-revenue receipts — 
 
 (a) from offsets to outlays — 
 
 $3,205.41 
 19,263.42 
 
 $6,880.89 
 24,602.86 
 
 $1,306.34 
 24,930.38 
 
 $1,086.26 
 12,838.48 
 
 (2) for educational purposes — 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 (b) from debt incurred during year — 
 
 (1) for departmental purposes 
 
 (2) for educational purposjs — 
 
 8,000,00 
 
 
 
 51.28 
 
 
 808.05 
 
 
 
 
 
 
 
 
 
 10,000.00 
 
 
 (c) from transfers and refunds — 
 
 
 
 
 
 
 
 
 
 (d) from trust and investment transactions- 
 (1) from collections for state and c'nty 
 
 50.00 
 
 757.90 
 
 90.00 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Total non-revenue receipts.. . 
 TOTAL RECEIPTS 
 
 $8,060.00 
 
 27,313.42 
 
 5,561.30 
 
 32,874.72 
 
 $767.90 
 25,360.76 
 
 6,402.26 
 31,763.0! 
 
 $10,898.05 
 
 36,828.43 
 
 357.16 
 
 36,186.6e 
 
 $51.28 
 12,889.76 
 
 Cash on hand at beginning of fiscal year 
 
 Grand total of receipts and cash on hand 
 
 2,136.97 
 16,026.73 
 
MINNESOTA TAX COMMISSION 
 
 509 
 
 — -Continued 
 
 YEAR ENDING DECEMBER 31, 1911, OR DATE NEAREST THERETO) 
 Above 1000 and below 2600 in 1910 
 
 Winthrop 
 
 Delano 
 
 Farmington 
 
 Pelican 
 Rapids 
 
 Excelsior 
 
 Osakis 
 
 Rushford 
 
 Buhl* 
 
 $8,079.32 
 3,000.00 
 
 $6,217.23 
 
 3,080.00 
 1,301.80 
 ' 10.00 
 
 788.25 
 1,266,30 
 
 $6,675.36 
 
 2,352.00 
 
 89.75 
 
 9.00 
 
 953.80 
 1,330.00 
 
 $10,553.79 
 
 $14,912.68 
 
 $8,440.32 
 
 1,780.00 
 79.50 
 25.00 
 
 1,146.00 
 1,538.05 
 
 $7,856.02 
 
 $99,300,81 
 4,420.00 
 
 9.00 
 
 40.00 
 
 128.75 
 
 
 
 198.00 
 170.00 
 
 32.00 
 278.50 
 
 2,337.19 
 
 2,173.99 
 1,551.90 
 
 2,259.30 
 
 2,066.95 
 
 1,117.25 
 802.24 
 
 
 
 
 
 93.72 
 
 75.53 
 
 105.83 
 .53,72 
 
 133.24 
 
 102.06 
 
 77.18 
 
 55.47 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 25.54 
 
 
 
 
 
 
 
 
 
 
 $13,426.61 
 
 $12,767.30 
 
 $11,486.44 
 
 $14,479.23 
 
 $17,433.97 
 
 618.91 
 
 $13,136.47 
 
 $10,368.16 
 
 286.80 
 
 $106,012.27 
 
 38.25 
 
 
 
 
 
 
 
 139.60 
 
 
 ; 194.85 
 ; 200.92 
 
 340.59 
 249.46 
 
 1,85.46 
 
 211.33 
 175.24 
 
 198.20 
 
 50.00 
 
 
 134.32 
 
 
 
 
 
 
 
 987.02 
 4,336.71 
 2,872.85 
 
 371.48 
 
 
 
 192.95 
 
 499.53 
 
 4,582.51 
 124.85 
 
 3,853.84 
 
 
 3,305.88 
 
 
 5,717.20 
 
 
 
 1,905.61 
 323.35 
 
 90.00 
 12.00 
 
 
 
 150.00 
 
 
 
 
 
 
 
 
 
 $6,687.99 
 20,113.60 
 
 $8,330.90 
 21,088.20 
 
 $917.26 
 < 12,402.69 
 
 $3,896.93 
 18,376.16 
 
 $3,033.33 
 20,467.30 
 
 681.62 
 13,817.99 
 
 $6,691.96 
 16,060.10 
 
 $9,669.29 
 116,671.66 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 12,000.00 
 
 
 1,011.12 
 
 
 
 770.01 
 
 1,072.00 
 
 
 
 
 
 4,360.00 
 
 
 
 
 
 
 
 
 
 
 10,960.64 
 
 
 
 
 
 
 
 
 491.50 
 
 
 
 
 
 
 
 
 78,24 
 
 12.28 
 
 
 420.00 
 
 48.00 
 
 
 
 240.00 
 
 80.00 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $12,782.60 
 32,896.00 
 10,043.92 
 42,939.92 
 
 $420.00 
 21,608.20 
 
 2,693.08 
 24,101.28 
 
 $12,019.76 
 
 24,422.45 
 
 3,086.33 
 
 27,608.78 
 
 
 $491.60 
 
 20,958.80 
 
 4,448.57 
 
 26,407.37 
 
 $1,016.01 
 
 14,834.00 
 
 3,723.34 
 
 18,667.34 
 
 $1,160.24 
 
 17,210.34 
 
 870.68 
 
 18,081.02 
 
 1 $4,452.28 
 
 $18,375.16 
 
 1,816.44 
 
 20,191.60 
 
 9B 
 
 120,123.84 
 V 6,087.69 
 126,211.63 
 
 * Mineral. 
 
510 
 
 THIRD BIENNIAL REPORT 
 
 TABLE XI 
 
 PAYMENTS OF CITIES AND VILLAGES OF MINNESOTA (FISCAL YEAR ENDING 
 DECEMBER 31, 1911, OR DATE NEAREST THERETO) 
 
 CLASS 1 CITIES— Above 75,000 in 1910 
 
 
 Items 
 
 Totals 
 
 Minneapolis 
 
 St. Paul 
 
 I 
 
 Duluth 
 
 I 
 
 Payments for all purposes: 
 
 Maintenance charges, as follows: 
 
 (a) for departmental operations — 
 
 (1) government in general. . . 
 
 (2) protection of life and 
 
 $496,489.84 
 
 2,678,681.75 
 823,295.21 
 682,572.49 
 245,471.93 
 327,723.65 
 28,312.07 
 
 3,112,669.88 
 214,444.18 
 
 670,550.16 
 
 $202,644.97 
 
 1,371,220.12 
 495,571.97 
 371,578.31 
 131,227.93 
 173,291.55 
 12,312.07 
 
 1,801,689.70 
 143,956.44 
 
 186,605.61 
 
 $183,820.16 
 
 950,029.74 
 263,508.85 
 192,094.45 
 113,279.05 
 133,739.03 
 16,000.00 
 
 888,075.27 
 53,079.54 
 
 328,642.68 
 
 $110,024.71 
 357,431.89 
 
 
 (3) health and sanitation. . . . 
 
 (4) highways and bridges. . . . 
 
 64,214..39 
 
 118,899.73 
 
 964.95 
 
 
 
 20,693.07 
 
 
 (7) unclassified ... 
 
 
 
 (b) for educational institutions — 
 (1) public schools 
 
 422,904.91 
 
 
 (2) library, museums, etc.... 
 
 (c) for public service enterprises — 
 
 (1) water works 
 
 17,408.20 
 155,301.87 
 
 
 (2) electric plant. 
 
 
 
 
 147,170.81 
 
 4,759.11 
 
 16,307.49 
 
 
 
 147,170.81 
 
 
 
 
 4,759.11 
 16,307.49 
 
 
 
 
 
 
 
 
 
 
 
 (7) other pub. serv. enterpr's 
 Total for maintenance. . . 
 
 Interest paid, including state loans, 
 
 as follows: 
 Ca) on departmental debt. ....... 
 
 (b) on educational debt — 
 
 (1) for public schools 
 
 
 
 
 
 
 
 
 
 
 II 
 
 $9,448,448.67 
 
 $872,267.43 
 
 285,145.26 
 4,300.00 
 
 325,072.50 
 
 $4,890,098.67 
 
 $415,933.42 
 
 133,345.00 
 4,300,00 
 
 91,915.00 
 
 $3,143,336.37 
 
 $343,689.01 
 95,855.00 
 
 $1,416,014.63 
 
 $112,645.00 
 55,945.26 
 
 
 (c) on debt for public service 
 
 93,695.00 
 
 139,462.50 
 
 
 Total for maintenance 
 and interest 
 
 '. Outlays for permanent improve- 
 ments, as follows: 
 
 (a) for departmental use — 
 
 (1) government in general. . . 
 
 (2) protection of life and 
 
 property 
 
 (3) health and sanitation Un- 
 
 eluding sewers) 
 
 (4) highways and bridges. . . . 
 
 (5) charities 
 
 
 II 
 
 $10,936,233.76 
 
 $1,921.01 
 
 71,686.80 
 
 965,2.50.06 
 
 1,310,839.33 
 
 126,572.10 
 
 723,857.96 
 
 60,887.86 
 
 1,333,465.75 
 49,876.16 
 
 790,216.95 
 
 $5,535,592.09 
 
 $3,676,574.38 
 
 $1,646.01 
 
 11,395.00 
 
 179,434.51 
 
 261,929.40 
 
 37,617.04 
 
 8,166.44 
 
 $1,723,067.29 
 
 $275.00 
 
 
 $54,299.52 
 
 681,471.10 
 797,237.45 
 
 88,955.06 
 655,814.73 
 
 49,303.02 
 
 587,557.57 
 36,168.07 
 
 494,011.09 
 
 5,992.28 
 
 104,344.45 
 251,672.48 
 
 
 59,876.79 
 
 
 (7) unclassified. . . . 
 
 11,584 84 
 
 
 (b) for educational institutions — 
 
 (1) public schools 
 
 (2) library, museums, etc.. . , 
 Cc) for public service enterprises — 
 
 (1) water works 
 
 442,079.73 
 13,526.34 
 
 149,176.16 
 
 303,828.45 
 181.75 
 
 147,029.70 
 
 
 (3) gas plant 
 
 (4) market 
 
 66,901.38 
 
 
 
 66,901.38 
 
 
 
 
 
 
 
 
 
 
 
 
 (6) cemeteries 
 
 
 
 
 
 
 (7) other public service en- 
 
 ],. 300.00 
 
 
 
 1,300.00 
 
 
 Total for outlays 
 
 
 
 
 
 $5,602,775.36 
 
 $3,444,817.61 
 
 $1,104,970.63 
 
 $962,987.12 
 
MINNESOTA TAX COMMISSION 
 
 511 
 
 TABLE XI— Continued 
 
 PAYMENTS OF CITIES AND VILLAGES OF MINNESOTA (FISCAL YEAR ENDING 
 DECEMBER 31, 1911, OR DATE NEAREST THERETO) 
 
 CLASS 1 CITIES^Above 76,000 in 1910 
 
 Items 
 
 Totals 
 
 Minneapolis 
 
 St. Paul 
 
 Duluth 
 
 IV Payments on principal of debt, in- 
 cluding state loans, as follows: 
 
 (a) bonds refunded during year. . 
 
 {h) bonds and trust loans — 
 
 {1) paid from sinking funds.. 
 (2) paid from revenue, etc. . . 
 
 $265,873.74 
 
 30,000.00 
 
 2,285,183.27 
 
 1,268,266,28 
 
 262,701.69 
 
 157,423.98 
 200.00 
 
 20,319.42 
 
 67,107.33 
 19,156.07 
 
 $100,000.00 
 
 20,000.00 
 
 1.52,183.27 
 
 953, .599. 02 
 
 252,701.69 
 155,240.18 
 
 $65,873.74 
 
 $100,000.00 
 10,000.00 
 
 2,095,000.00 
 304,667.20 
 
 38,000.00 
 
 (d) -n'arrants and judgments, pre- 
 
 
 V Transfers and refunds, as follows: 
 
 (a) to sinking funds from revenue 
 
 (b) to sinking funds from premi- 
 
 
 
 2,177.80 
 
 
 
 200.00 
 
 VI Agency, trust and investment pay- 
 ments, as follows: 
 (a) licenses, fines, etc., paid coun- 
 
 8,219.42 
 32,497.52 
 
 ' 8,440.00 
 
 34,009.81 
 19,166.07 
 
 3,660.00 
 
 (b) payments on account of trust 
 
 
 
 
 
 
 
 TOTAL PAYMENTS... 
 
 Cash on hand at end of fiscal year. . . . 
 Grand total of payments and cash on 
 
 $20,794,240.90 
 
 2,299,963.96 
 
 23,094,194.86 
 
 $10,664,866.80 
 
 •840,167.14 
 
 11,496,013.94 
 
 $7,309,291.89 
 1,022,260.71 
 8,331,662.60 
 
 $2,830,092.21 
 
 437,636.11 
 
 3,267,628.32 
 
 
 
 •As the boolcs of the City of Minneapolis are l;ept on a revenue and expense basis, the amount 
 inserted under this heading represents the expected surplus of revenue at the end of the fiscal year, 
 and not the amount of actual cash on hand. 
 
512 
 
 THIRD BIENNIAL REPORT 
 
 TABLE XI 
 
 PAYMENTS OF CITIES AND VILLAGES OF MINNESOTA (FISCAL 
 
 CLASS 2 CITIES AND VILLAGES— 
 
 Items 
 
 Totals 
 
 Winona 
 
 St. Cloud 
 
 Virginia* 
 
 Payments for all purposes: 
 
 I Maintenance charges, as follows: 
 (a) for departmental operations — 
 
 S348. 310.05 
 447,869.23 
 99,544.17 
 244,696.75 
 26,264.14 
 48,233,67 
 13,746.99 
 
 948,175.32 
 47,862.48 
 
 290,851.36 
 
 92,974.32 
 
 83,361.37 
 
 1,297.72 
 
 4,913.17 
 
 4,217.92 
 
 61,198.84 
 
 .¥22,476.12 
 
 64, .503.41 
 
 12,381.04 
 
 25,057.66 
 
 5,988.73 
 
 2,206.56 
 
 $12,476.40 
 
 21,308.75 
 
 6,327.31 
 
 20,076.06 
 
 2,746.78 
 
 2,214.27 
 
 ¥33,042.08 
 
 (2) protection of life and property. . . . 
 
 (3) health and sanitation 
 
 46,941.95 
 7,.540.12 
 
 
 32,253.95 
 
 (5) charities 
 
 100.00 
 
 
 13,648.38 
 
 
 568.19 
 
 (b) for educational institutions — 
 
 98,687.82 
 7,259.31 
 
 27,542.76 
 
 36,369.51 
 2,764.48 
 
 11,514.47 
 
 50,654.64 
 
 
 5,999.13 
 
 (c) for public service enterprises — 
 
 8,848.59 
 
 
 
 
 
 
 
 
 
 431.93 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Total for maintenance 
 
 II Interest paid, including state loans, as follows ; 
 
 $2,763,818.10 
 
 S127,504.03 
 41, .543. 58 
 
 $266,103.41 
 
 ¥11,456.82 
 
 $116,229.96 
 
 ¥7,479.55 
 364.12 
 
 $199,697.03 
 
 ¥8 732 09 
 
 (b) on educational debt. — 
 
 (1) for public schools 
 
 3,767.27 
 
 
 
 (c) on debt for public service enterprises. . 
 
 36,7.58.91 
 
 3,237.50 
 
 6,055.83 
 
 
 
 Total for maintenance and interest 
 
 III Outlays for permanent improvements, as 
 follows : 
 
 (a) for departmental use — 
 
 $2,968,324.62 
 
 $5,182.59 
 14,285.32 
 
 205,176.23 
 610,689.69 
 
 $280,797.73 
 
 $130,119.46 
 
 $212,096.39 
 
 $1 531 81 
 
 (2) protection of life and property. . . . 
 
 (3) health and sanitation (including 
 
 
 
 
 7,734.91 
 7,180.23 
 
 23,819.96 
 1,146.50 
 
 70,220.59 
 
 (4) highways and bridges 
 
 167,256.63 
 
 (5) charities . ... 
 
 
 
 ,31,751.88 
 5,338.86 
 
 481,983.28 
 16,367.72 
 
 142,005.8] 
 66,351.54 
 
 17,467.62 
 
 292.70 
 
 10 551 31 
 
 
 2,660.34 
 
 (b) for educational institutions — 
 
 
 
 80 773 09 
 
 
 
 
 14,387.00 
 
 (c) for public service enterprises — 
 
 5,000.00 
 
 11,035.93 
 
 
 (2) electric plant 
 
 
 (3) gas plant 
 
 
 
 
 
 
 
 
 
 (5) auditorium 
 
 4,309.75 
 
 1.852.74 
 
 29,779.06 
 
 
 
 
 (6) cemeteries . , 
 
 
 
 
 (7) other public service enterprises. . . 
 
 
 
 1,228.63 
 
 
 
 
 Total for outlays 
 
 IV Payments on principal of debt (including 
 state loans) as follows: 
 
 $1,616,074.47 
 
 .¥246,545.76 
 
 34,125.06 
 
 78,417.32 
 
 209,871.48 
 
 170,030.54 
 
 20,289.80 
 
 1,000.00 
 
 37,159.26 
 
 30,230.99 
 
 19,237.43 
 
 1,550.10 
 
 $37,382.76 
 
 ¥10,000.00 
 
 $36,296.09 
 
 ¥74,000.00 
 
 $348,609.30 
 
 $36,923.25 
 
 (b) bonds and trust loans— 
 
 
 (2) paid from revenue, etc 
 
 
 
 
 
 5,400.66 
 
 287.50 
 
 7,000.00 
 3,743.49 
 
 7,800.00 
 
 
 (d) warrants and judgments (previous years) 
 
 V Transfers and refunds, as follows: 
 
 (a) to sinking funds from revenue 
 
 65,160.61 
 
 
 
 
 
 
 5,483.98 
 2,300.00 
 
 
 VI Agency, trust and investment payments, as 
 
 follows: 
 (a) licenses, fin-^s, etc., paid county and 
 
 1,348.00 
 
 5.50.00 
 
 
 
 
 
 
 
 
 
 
 
 TOTAL PAYMENTS 
 
 Cash on hand at end of fiscal year 
 
 $6,431,856.83 
 
 816,724.36 
 
 6,247,681.18 
 
 $339,216.99 
 
 82,993.96 
 
 422,209.96 
 
 $266,742.02 
 
 60,8^0.43 
 
 317,662.60 
 
 $663,339.66 
 26,673.74 
 
 Grand total of payments and cash on hand. . . . 
 
 689,913.29 
 
 * Mineral. 
 
MINNESOTA TAX COMMISSION 
 
 513 
 
 — Continued 
 
 YEAR ENDING DECEMBER 31, 1911, OR DATE NEAREST THERETO) 
 Above 6,000 and below 20,000 in 1910 
 
 Mankato 
 
 Stillwater 
 
 Red Wing 
 
 Faribault 
 
 Hihbing* 
 
 Brainerd 
 
 Rochester 
 
 $26,699.99 
 
 27,706.13 
 
 1,961.57 
 
 10,883.89 
 
 $21,435.20 
 
 31,306.22 
 
 1,228.27 
 
 1,676.36 
 
 1,500.00 
 
 243.33 
 
 655.33 
 
 47,763.58 
 17.60 
 
 8,202.92 
 
 $8,487.91 
 
 23,057.54 
 
 10,855.20 
 
 8,231.95 
 
 $30,263.63 
 
 7,719.91 
 
 3,761.52 
 
 12,693.19 
 
 2,988,84 
 
 429,35 
 
 $2,206.07 
 36,121.31 
 11,055,76 
 20,562,09 
 2,311.47 
 
 $22,115.79 
 
 8,144.21 
 
 250,00 
 
 975,25 
 
 $39,584.55 
 
 24,397.08 
 
 8,008.27 
 
 12,650.56 
 
 254 62 
 
 6,854.70 
 
 974.75 
 3,310.90 
 
 46,675.70 
 2,432.00 
 
 17,710.80 
 
 513,85 
 
 2,385.63 
 
 40,638.02 
 4,542.66 
 
 10,766.59 
 
 33,181,08 
 1,552.37 
 
 7,218,77 
 
 83,827.91 
 2,862,34 
 
 92,806.38 
 
 45,014,19 
 1,185,72 
 
 15,932.27 
 29,154.47 
 
 50,265.76 
 3,111.98 
 
 
 
 
 
 
 
 
 83,361.37 
 
 
 
 100.00 
 4,913.17 
 3,652.91 
 6,716..30 
 
 765,79 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 49,904.18 
 
 
 
 
 
 
 
 
 $130,063.66 
 
 $7,263.58 
 1,059.89 
 
 $114,028.81 
 
 $15,925.00 
 1,000.00 
 
 $137,118.13 
 
 $5,761.02 
 1,469.08 
 
 $100,674.46 
 
 $5,033.33 
 1,373.99 
 
 $301,657.51 
 
 $12,638.42 
 1,656.08 
 
 $123,285.76 
 
 $1,600.00 
 5,664.44 
 
 $226,260.38 
 
 $604.51 
 
 
 
 2,825.75 
 
 5,800.00 
 
 
 
 
 
 807 75 
 
 
 
 
 
 
 $141,202.77 
 
 $136,763.81 
 
 $144,348.23 
 
 $50.00 
 
 $106,981.77 
 
 $315,962.01 
 
 $130,650.19 
 
 $226,672.61 
 
 
 
 
 
 
 
 
 $4,383.83 
 8,432.04 
 
 15,804.02 
 2,893.65 
 
 $1,957.10 
 3,015.23 
 
 $2,800.00 
 41,126.19 
 
 $9,371.26 
 
 
 $28,324.55 
 
 $86,821.42 
 
 
 
 
 
 
 1,200.00 
 2,067.83 
 
 15,918.24 
 
 
 
 813.23 
 
 
 
 
 
 
 610.69 
 
 86,682.70 
 
 
 3,605,58 
 
 71,548.04 
 
 
 92,985,93 
 
 
 123.15 
 
 15,932,27 
 29,154,47 
 
 
 7,412 25 
 
 3,536.80 
 
 9,475.87 
 
 11,129,69 
 
 298.47 
 4,138.09 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 500.00 
 
 467.00 
 
 1,506.70 
 
 
 
 
 
 
 
 
 562.17 
 26,077.34 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $122,419.50 
 
 $16,362.67 
 
 $105,000.00 
 
 24,000.00 
 3,000.00 
 
 $49,873.31 
 
 $30,000,00 
 
 $19,707.60 
 
 $146,660.30 
 
 $56,394.38 
 
 $130,118.01 
 
 
 $5,000,00 
 23,898,00 
 10,778.98 
 
 
 
 $2,625.05 
 
 $10,364,.25 
 104,071.15 
 
 
 
 $2,000,00 
 
 
 4,000.00 
 
 $33,243,35 
 
 10,500.00 
 
 
 
 
 2,206.99 
 
 
 
 
 
 
 3,561,74 
 
 
 
 1,000.00 
 271.60 
 
 460.00 
 
 
 
 
 
 
 5,093.27 
 
 1,500,00 
 6,757.43 
 
 
 
 
 2,572.41 
 
 540.00 
 
 300,00 
 
 640,00 
 
 1,800,00 
 
 1,800,00 
 
 1,550.10 
 
 
 
 
 
 
 
 
 
 
 
 
 $380,147.77 
 
 61,096.48 
 
 441,244.26 
 
 $286,838.08 
 
 36,621.34 
 
 323,369.32 
 
 $221,572.24 
 
 20,600.69 
 
 242,072.93 
 
 $166,666.36 
 
 9,618.34 
 
 176,284.69 
 
 $496,386.66 
 
 11,326.04 
 
 507,711.70 
 
 $193,306.31 
 
 42,805.46 
 
 236,111.76 
 
 $126,795.11 
 
 69,108.20 
 
 196,203.31 
 
 * Mineral 
 
514 
 
 THIRD BIENNIAL REPORT 
 
 TABLE XI 
 
 PAYMENTS OF CITIES AND VILLAGES OF MINNESOTA (FISCAL 
 
 CLASS 2 CITIES AND VILLAGES— 
 
 Items 
 
 Chisholm* 
 
 Crookston" 
 
 E«eleth' 
 
 Cloquet 
 
 Payments for all purposes: 
 
 I Maintenance charges, as follows: 
 
 (a) for departmental operation.^ — • 
 
 $10,379.00 
 20,580.23 
 
 3,055.20 
 37,453.00 
 
 2,520.12 
 
 $9,972.68 
 
 31,777.77 
 
 4,445.38 
 
 3,400.74 
 
 2,568.75 
 
 12,539.73 
 
 157.47 
 
 43,604.47 
 3,619.46 
 
 $7,639.92 
 
 31,893.06 
 
 0,324.12 
 
 12,057.52 
 
 100.00 
 
 252.38 
 
 1,062.00 
 
 08,008.11 
 
 J12,053.06 
 
 (2) protection of life and property. . . . 
 
 (3) health and sanitation 
 
 8,032.01 
 1,129.06 
 9,992 49 
 
 
 
 
 831.20 
 
 
 2,811.31 
 
 22,402.69 
 88.23 
 
 9,007.78 
 
 2,080.74 
 
 (b) for educational institutions — 
 
 52,640.00 
 
 
 2,283.32 
 
 (r) for public service enterprises— 
 
 14„505.57 
 
 4,967 66 
 
 
 
 6,109.05 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 34.96 
 3,837.28 
 
 
 
 
 (7) other public service enterprises. . . 
 
 742.08 
 
 
 
 
 
 
 $112,176.40 
 
 $12,279.11 
 655.22 
 
 $112,888.63 
 
 S7.270.94 
 7,454.30 
 
 $142,443.27 
 
 $99,126.26 
 
 II Interest paid (including state loans, as follows : 
 
 
 (b) on educational debt — 
 
 $1,120,00 
 
 $2,529 56 
 
 
 
 (e) on debt for public service enterprises. . 
 
 2,916.62 
 
 
 2,060.00 
 
 2,882.40 
 
 
 
 Total for maintenance and interest 
 
 III Outlays for permanent improvements, as 
 follows: 
 (a) for departmental use — 
 
 $128,027.36 
 
 $127,613.77 
 
 $100.00 
 
 509.99 
 20,006,80 
 
 $146,223.27 
 
 $104,637.21 
 
 $2,214.98 
 12,522.78 
 
 (2) protection of life and property. . . . 
 
 (3) health and sanitation (including 
 
 $820.43 
 
 10,243.30 
 7,198.49 
 
 J9,211.99 
 
 0,483.01 
 40,733.32 
 
 
 
 
 
 
 
 989.09 
 
 
 170.43 
 
 (7) unclassified. 
 
 
 
 
 (b) for educational inHtitution,s— 
 
 23,853.05 
 
 9,050.01 
 
 207.83 
 
 
 (2) library, museums, etc... . 
 
 
 
 (c) for public service enterprises — 
 
 22,040.23 
 
 
 3,221.70 
 
 18,037 83 
 
 
 
 
 
 
 
 
 
 (4) market 
 
 
 
 
 
 
 
 
 3,800.00 
 
 
 
 
 
 
 (7) all other public service enterprises. 
 
 900.49 
 
 
 
 
 
 
 
 Total for outlays 
 
 $66,734.66 
 
 $4,000.00 
 
 $31,862.66 
 
 $72,667.86 
 
 $33,646.02 
 
 IV Payments on principal of debt (including 
 state loans), as follows: 
 
 
 (b) bonds and trust loans — 
 
 
 $2, .500.00 
 
 
 
 2,853.06 
 
 6,308.00 
 
 84, .590. 11 
 
 $8,977.01 
 
 $10,924.00 
 
 
 
 
 (d) warrants and judgments (previous years) 
 V Transfers and refunds, as follows: 
 
 441.21 
 0,428.06 
 
 
 
 
 
 
 
 
 
 
 1,971,88 
 4,439.00 
 
 3,503.93 
 
 3;390.00 
 12,480.00 
 
 
 
 VI Agency, trust and investment payments, as 
 follows: 
 (a) licenses, fines, etc., paid county and 
 state 
 
 400.00 
 
 850.00 
 
 
 
 
 
 
 
 
 
 
 
 
 TOTAL PAYMENTS 
 
 $296,930.14 
 
 9,624.31 
 
 306,664.48 
 
 $194,766.63 
 
 $221,781.12 
 
 $149,867.23 
 
 Cash on hand at end of fiscal year 
 
 68,608.46 66,606.86 
 
 46,432.39 
 
 Grand total of payments and cash on hand .... 
 
 263,264.99 
 
 278,287.97 
 
 196,289.62 
 
 *Mineral. 
 
MINNESOTA TAX COMMISSION 
 
 515 
 
 — Continued 
 
 YEAR ENDING DECEMBER 31, 1911, OR DATE NEAREST THERETO) 
 Above 8,000 and below 20,000 in 1910 
 
 Austin 
 
 Fergus 
 Falls 
 
 Albert 
 Lea 
 
 Little 
 FaUs 
 
 Owatonna 
 
 New Ulm 
 
 Bemidji 
 
 $3, .582. 32 
 
 10,656.47 
 
 2,299.38 
 
 7,672.27 
 
 $12,151.67 
 
 6,600.07 
 
 184.14 
 
 4,333.06 
 
 $37,237.72 
 6,070.29 
 2,432.24 
 7,828.35 
 
 $6,280.68 
 
 10,720.21 
 
 1,856.00 
 
 2,069.90 
 
 875.49 
 
 $15,213.61 
 4,734.87 
 9,681.88 
 10,012.66 
 
 $6,803.89 
 7,270.66 
 2,456.13 
 1,013.03 
 ■ 100.00 
 882.05 
 378.60 
 
 21,797.13 
 200.00 
 
 5,858.62 
 12,002.33 
 
 $8,208.36 
 
 19,315.10 
 
 2,311.58 
 
 3,142.17 
 
 4 209 34 
 
 1,047.92 
 
 836.99 
 1,363.11 
 
 34,842.65 
 1,575.02 
 
 13,216.97 
 21,559.62 
 
 1,534.00 
 
 8.39.58 
 
 
 112.18 
 
 
 
 32,870.64 
 1,916.44 
 
 6,790.79 
 
 46,849.38 
 1,179.41 
 
 23,946.84 
 
 30,005.97 
 1,578.70 
 
 31,516.64 
 3,479.12 
 
 7,592.44 
 
 30,568.77 
 215.10 
 
 4,421.14 
 
 25 148 85 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 530.05 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $92,097.26 
 
 $3,960.60 
 3,070.43 
 
 $95,662.30 
 
 $4,573.34 
 3,105.00 
 
 $127,084.23 
 
 $13,521.31 
 1,195.52 
 
 $53,387.04 
 
 $5,475.99 
 1,384.32 
 
 $83,070.80 
 
 $1,954.37 
 
 $59,292,481 $72,381.56 
 
 $1,200.00 $774.05 
 940.00 3,744,36 
 
 1,500.00 
 
 
 
 
 1,734.15 
 
 l,200.00j 4,138.91 
 
 
 
 
 
 
 $100,628.29 
 
 $406 00 
 
 $103,340.64 
 
 $391.79 
 
 $141,801.06 
 
 $60,247.35 
 
 $86,759.32 
 
 $62,632.48 
 
 $81,038.88 
 
 $488.01 
 
 
 
 
 
 $4,246.90 
 
 885.00 
 7,046.80 
 
 
 5,966.36 
 4,732.99 
 
 
 $24,208.43 
 134,055.63 
 
 
 
 6,265.63 
 
 1,642.65 
 
 $7,987.00 
 
 $3,000.00 
 
 31,489.61 
 
 
 
 
 
 
 132.35 
 
 
 
 
 
 
 
 
 
 
 91,010.05 
 
 2,779.10 
 
 
 
 2,962.46 
 
 121 00 
 
 
 
 200.00 
 
 7,468.63 
 7,842.31 
 
 1,536.57 
 
 17,201.44 
 25,216.67 
 
 
 
 
 9,008.70 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 9.75 
 
 
 
 
 
 
 
 
 833.57 
 
 
 
 
 
 
 
 
 1 
 
 
 
 
 
 
 $53,779.61 
 
 $2,034.44 
 
 $249,274.01 
 
 $10,766.10 
 
 $12,008.70 
 
 $6,622.51 
 
 $27,831.74 
 
 $42,576.85 
 
 
 
 
 
 
 
 
 $6,000.00 
 
 $4,401.00 
 
 
 
 $6,000.00 
 
 
 $11,600.00 
 11,628.57 
 
 2,500.00 
 
 $3,120.00 
 
 10,850.00 
 1,621.38 
 
 
 
 344.68 
 
 
 
 
 
 
 
 
 
 
 
 
 
 11,075.22 
 845.90 
 
 6,201.00 
 1,560.00 
 
 
 918.50 
 2,280.00 
 
 
 
 $7.47 
 
 1,728.00 
 
 1,200.00 
 
 260.00 
 
 2,040.00 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $192,057.59 
 
 17,414.48 
 
 209,472.07 
 
 $119,136.08 
 
 34,633.05 
 
 153,769.13 
 
 $397,548.76 
 
 24,209.90 
 
 421,758.65 
 
 $77,331.96 
 
 36,330.72 
 
 112,662.67 
 
 $119,061.91 
 
 18,289.86 
 
 137,361.76 
 
 $96,724.22 
 
 62,944.81 
 
 149,669.03 
 
 $126,662.20 
 
 41,164.91 
 
 166,827.11 
 
516 
 
 THIRD BIENNIAL REPORT 
 
 TABLE XI 
 
 PAYMENTS OF CITIES AND VILLAGES OF MINNESOTA (FISCAL 
 
 CLASS 3 CITIES AND VILLAGES— 
 
 Items 
 
 Totals 
 
 Two 
 Harbors 
 
 Moorhead 
 
 South 
 St. Paul 
 
 Payments for all purposes: 
 
 I Maintenance charges, as follows: 
 
 (a) for departmental operations 
 
 $372,176.96 
 
 498,384.95 
 13,855.12 
 
 118,870.30 
 
 184,464.67 
 
 73,640.64 
 
 $13,777.35 
 
 16,898.30 
 139.18 
 
 27,969.83 
 
 $35,118.49 
 27,293.47 
 
 $17,179.42 
 
 (b) for educational purposes— 
 
 37,337.30 
 
 
 966.09 
 
 (c) for public service enterprises — 
 
 
 12,632.86 
 
 
 
 
 (31 all others 
 
 4,354.80 
 
 48,111.15 
 
 
 
 
 
 $1,261,382.64 
 
 $57,673.61 
 30,003.63 
 
 $63,139.46 
 
 $4,506.64 
 
 $110,623.11 
 
 $2,507.24 
 240.00 
 
 $68,116.67 
 
 II Interest paid, including state loans, as follows : 
 
 $11,660.00 
 
 (b) on educational debt — 
 
 3.800.00 
 
 
 
 
 (c) on debt of public service enterprises. . . 
 
 24,180.40 
 
 2,962.89 
 
 2,400.00 
 
 
 
 Total for maintenance and interest 
 
 III Outlays for permanent ifnprovements, as 
 follows : 
 
 $1,373,240.28 
 
 $132,120.38 
 
 140,005.05 
 219.80 
 
 72,127.06 
 86,565.86 
 14,279.07 
 
 $70,608.99 
 
 $16,387.64 
 20,388.54 
 
 $115,670.36 
 
 $18,581.30 
 4,385.04 
 
 $83,676.67 
 
 $14,555.98 
 
 (b) for educational purposes — 
 
 (1) public schools 
 
 2,964.45 
 
 
 
 Cc) public service enterprises — 
 
 14,353.38 
 
 
 12,632.86 
 
 
 
 
 (3) all others 
 
 3,663.99 
 
 
 4,337.80 
 
 
 
 
 
 $446,317.21 
 
 $231,984.00 
 
 $64,793.66 
 
 $5,500.00 
 
 $22,966.34 
 
 $25,415.00 
 
 $34,491.09 
 
 IV Payments on principal of debt (including 
 state loans), as follows: 
 
 
 
 
 (c) other special loans, including warrants, 
 
 42,586.86 
 
 6,985.70 
 18,206.69 
 
 17,457.25 
 2,000.00 
 8,181.05 
 
 39,467.10 
 
 
 $3,119.76 
 
 V Transfers and refunds : 
 
 
 
 (b) all others 
 
 680.33 
 2,520.00 
 
 13,680.92 
 5,760.00 
 
 
 VI Agency, trust and investment transactions: 
 
 (a) licenses, fines, etc., paid to county and 
 state 
 
 
 (b) payments on account of trust funds. . . 
 
 
 
 
 
 
 
 
 
 TOTAL PAYMENTS 
 
 $2,146,967.34 
 
 420,312.11 
 
 2,666,269.46 
 
 $173,669.97 
 
 13,866.38 
 
 {187,426.36 
 
 $183,492.61 
 
 72,179.27 
 
 266,671.88 
 
 $121,186.62 
 
 Cash on hand at end of fiscal year 
 
 63,699.34 
 
 Grand total of payments and cash on hand .... 
 
 174,886.86 
 
MINNESOTA TAX COMMISSION 
 
 517 
 
 — Continued 
 
 YEAR ENDING DECEMBER 31, 1911, OR DATE NEAREST THERETO) 
 Above 2500 and below 5000 in 1910 
 
 St. Peter 
 
 Willmar 
 
 Hastings 
 
 Anoka 
 
 Tliief River 
 Falls 
 
 Ely' 
 
 Northfield 
 
 Lake City 
 
 $12,421.20 
 
 17,691.41 
 1,231.76 
 
 $17,267.88 
 
 26,010.32 
 2,168.97 
 
 $21,986.03 
 16,925.69 
 
 $13,059.14 
 
 23,528.32 
 1,634.40 
 
 18,011.95 
 
 $22,866.83 
 
 22,395.11 
 447.10 
 
 882.74 
 
 31,340.90 
 
 3,600.77 
 
 $17,310.31 
 
 43,053.07 
 206.61 
 
 19,532.96 
 
 $14,786.00 
 
 25,471.06 
 2,681.15 
 
 2,575.34 
 5,533.05 
 
 $14,636.67 
 
 17,622.33 
 548 60 
 
 
 9,591.82 
 
 
 18,131.07 
 
 
 18,761.30 
 
 
 
 9,192.54 
 
 
 
 
 
 
 
 
 
 $49,476.44 
 
 $1,280.00 
 1,663.79 
 
 $46,063.17 
 
 $1,000.00 
 1,638.00 
 
 $57,696.08 
 
 $6,529.30 
 1,160.00 
 
 $66,233.81 
 
 $5,185.39 
 2,318.53 
 
 $81,633.46 
 
 $441.10 
 550.01 
 
 $80,102.96 
 
 $110.60 
 942.20 
 
 $51,046.60 
 
 $1,732.83 
 1,832.83 
 
 $61,668.96 
 
 $3,268.31 
 652.37 
 
 
 1,850.00 
 
 136.20 
 
 
 3,742.83 
 
 
 
 
 
 
 
 
 
 $62,419.23 
 
 $60,541.17 
 
 $3,716.01 
 10,100.36 
 
 $65,621.68 
 
 $63,717.73 
 
 $86,267.39 
 
 $81,166.76 
 
 $20,803.32 
 
 $54,612.26 
 
 $66,489.64 
 
 $879 75 
 
 
 
 
 
 $79,087.49 
 72.52 
 
 
 
 
 
 
 
 
 
 
 $9,977.18 
 
 
 
 8,611.09 
 539.60 
 
 
 
 21,102.12 
 
 
 $11,864.72 
 
 
 3,088.87 
 
 $1,250.00 
 
 
 
 
 
 
 
 
 
 
 
 
 $1,260.00 
 
 $34,918.49 
 
 $500.00 
 
 $9,977.18 
 
 $3,403.94 
 
 
 $11,864.72 
 
 $3,674.88 
 
 $29,964.01 S79.1Kn.0t 
 
 $3,968.62 
 
 $13,825 00 
 
 S8, 676.09 
 
 $34,897.49 
 
 
 $28,665.00 
 
 
 
 
 
 
 
 
 
 
 
 
 
 2,603.00 
 
 
 
 
 
 1,000 00 
 
 
 6.60 
 
 46.35 
 150.00 
 
 
 
 
 
 
 150.00 
 
 
 1,400.00 
 
 480.00 
 
 
 
 1,300.00 
 
 
 2,000.00 
 
 
 
 
 
 6,100.00 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $62,601.32 
 
 688.63 
 
 63,189.85 
 
 $90,562.66 
 
 79,932.74 
 
 170,496.40 
 
 $85,199.06 
 
 9,641.60 
 
 94,840.56 
 
 $100,015.22 
 
 5,296.58 
 
 105,310.80 
 
 $102,286.99 
 
 27,561.04 
 
 129,848.03 
 
 $111,109.76 
 
 17,567.35 
 
 128,677.11 
 
 $163,437.27 
 
 23,814.03 
 
 187,251.30 
 
 $74,643.26 
 
 9,009.08 
 
 83,652.34 
 
 'Mineral. 
 
518 
 
 THIRD BIENNIAL, REPORT 
 
 TABLE XI 
 
 PAYMENTS OF CITIES AND VILLAGES OF MINNESOTA (FISCAL 
 
 CLASS 3 CITIES AND VILLAGES— 
 
 Items 
 
 Montevideo 
 
 Waseca 
 
 W. Mpls. 
 
 Alexandria 
 
 Payments for all purposes: 
 I Maintenance charges, as follows : 
 
 316,536.96 
 
 16,977.99 
 1,250.25 
 
 2,284.78 
 
 $15,867.22 
 17,856.41 
 
 $11,607.11 
 
 20,623.90 
 7.23 
 
 $13,454.52 
 
 (b) for educational purposes — 
 
 (1) public schools 
 
 22,553.57 
 
 (c) for public service enterprises — 
 
 15,176.79 
 
 { 18,393.57 
 
 
 
 
 1,831.00 
 
 
 
 
 
 
 
 
 Total for maintenance 
 
 $38,880.98 
 
 $280.00 
 439.99 
 
 $48,900.42 
 
 $3,300.47 
 
 $32,238.24 
 
 $64,401.66 
 
 II Interest paid, including state loans, as follows : 
 
 $5,777.44 
 
 (b) on educational debt — 
 
 $1,489.45 
 
 1,867.03 
 
 
 
 
 (c) on debt of public service enterprises. . . 
 
 2,319,00 
 
 
 928.30 
 
 
 
 
 Total for maintenance and interest 
 
 Outlays for permanent improvements, as 
 III follows: 
 
 $41,919.97 
 
 $945.00 
 
 7,830.00 
 128.00 
 
 1,902.60 
 
 $62,200.89 
 
 $3,205.17 
 
 $34,656.99 
 
 $16,774.25 
 
 $62,046.13 
 
 $1,656.66 
 
 (b) for educational purposes — 
 
 
 
 
 19.28 
 
 2,306.30 
 1,507.22 
 
 
 (c) public service enterprises — 
 
 
 2,028.72 
 
 
 
 6,926.48 
 
 
 5,027.28 
 
 
 
 
 
 
 
 
 $16,832.88 
 
 $3,206.17 
 
 $2,625.25 
 
 $20,607.06 
 
 $2,000.00 
 
 $10,611.86 
 
 IV Payments on principal of debt (including 
 state loans), as follows: 
 
 $26,242.00 
 
 
 
 
 (c) other special loans, including warrants. 
 
 
 
 
 
 V Transfers and refunds: 
 
 
 
 
 
 
 $1,903.08 
 180.00 
 
 
 210.85 
 110.00 
 
 
 VI Agency, trust and investment transactions: 
 
 (a) licenses, fines, etc., paid to county and 
 
 
 792.00 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 TOTAL PAYMENTS 
 
 $69,836.93 
 
 22.74 
 
 59,868.67 
 
 $68,031.31 
 11,402.37 
 69,433.68 
 
 $67,683.89 
 
 6,866.83 
 
 64,460.72 
 
 $99,691.99 
 
 Cash on hand at end of fiscal year. 
 
 3,673.11 
 
 Grand total of payments and cash on hand. . . . 
 
 103,265.13 
 
MINNESOTA TAX COMMISSION 
 
 519. 
 
 — Continued 
 
 YEAR ENDING DECEMBER 31, 1911, OR DATE NEAREST THERETO) 
 Above 2500 and below 5000 in 1910 
 
 Fairmont 
 
 Detroit 
 
 Rich- 
 field 
 
 West 
 St. Paul 
 
 Wabasha 
 
 Melrose 
 
 Staples 
 
 Luverne 
 
 East Grand 
 Forks 
 
 $16,634.61 
 
 20,174.87 
 1,036.71 
 
 $21,409.61 
 
 21,081.20 
 315.16 
 
 $2,654.04 
 
 4,942.31 
 29.62 
 
 $8,681.82 
 11,415.36 
 
 $6,487.96 
 
 13,997.86 
 73.82 
 
 $11,061.61 
 11,604.60 
 
 $13,098.63 
 
 19,623.85 
 18.56 
 
 $8,987.93 
 
 17,444.39 
 1,005.72 
 
 $23,265.62 
 25,256.27 
 
 5,079.67 
 
 
 I 9,660 55 
 
 5,131.56 
 14,049.45 
 
 17,243.89 
 
 24,552.40 
 
 
 
 16,267.78 
 
 10,520.65 
 
 6,550.38 
 
 1. 
 
 
 
 
 
 
 
 
 
 
 
 $66,740.13 
 
 $800.00 
 
 $67,358.37 
 
 $2,057.34 
 2,736.59 
 
 $7,625.37 $20,097.17 
 
 $20,559.64 
 
 $330.69 
 250.00 
 
 $32,326.76 
 
 $1,269.12 
 2,527.14 
 
 $49,008.81 
 
 $3,652.22 
 2,156.95 
 
 $37,958.69 
 
 $750 49 
 
 $69,797.20 
 
 297.60 
 
 i 
 $3,131 $560.00 
 ! 
 
 946.76 1,931.26 
 
 2,461.21 
 
 700.no 
 
 
 
 
 2,261.67 
 
 1,917.00 2,501.30 
 
 
 
 
 
 
 $70,298.94 
 
 $72,852.30 
 
 $7,629.00 
 
 $20,657.17 
 
 $5,002.04 
 
 $21,140.33 
 
 $100.00 
 
 $36,123.02 
 
 $12,846.63 
 
 $67,079.66 
 
 $41,572.94 
 
 $2,736.60 
 
 $75,484.19 
 
 $13,930.03 
 15,057.18 
 
 
 $65.77 
 
 $126 22 
 
 
 
 
 
 
 
 
 
 $8,185 48 
 
 
 i 
 
 
 
 
 3,214.34 
 694.97 
 
 8 915 11 
 
 29,880.09 
 
 .... 
 
 
 
 
 $4,885.14 
 
 R 076 64 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $38,065.57 
 
 $9,139 46 
 
 $65.77 
 
 $1,630.00 
 
 $126.22 
 
 $935.00 
 
 $5,002.04 
 
 $100.00 
 
 $4,500.00 
 
 $12,846.63 
 
 $5,144.98 
 
 $4,886.14 $6,645.91 
 
 $7,041 251S32 filfi 24 
 
 $43,978.96 
 
 $15 652 42 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 2,081.05 
 851.39 
 
 780.00 
 
 
 1,301.65 
 
 
 
 .42 
 
 
 731.45 94.20 
 
 
 
 720.00 
 
 
 $60.00 
 
 1,215.26 
 
 580.00 
 
 720.00 
 
 480.00 
 
 
 
 
 
 
 
 
 
 
 
 2,081.05 
 
 
 
 
 
 
 
 
 
 
 
 $118,223.97 
 
 9,602.27 
 
 127,726.24 
 
 $74,548.07 
 10,239.64 
 84,787.71 
 
 $8,690.64 
 
 5,264.61 
 
 13,955.25 
 
 $26,719.21 
 
 9,311.39 
 
 35,030.60 
 
 $27,687.03 
 
 6,685.02 
 
 34,372.05 
 
 $64,788.83 
 
 2,016.19 
 
 56,805.02 
 
 $74,799.53 
 10,888.37 
 85,687.90 
 
 $81,655.09 
 11,830.23 
 93,385.32 
 
 $136,797.22 
 
 19,464.47 
 
 166,261.69 
 
.520 
 
 THIRD BIENNIAL REPORT 
 
 TABLE XI 
 
 PAYMENTS OF CITIES AND VILLAGES OF MINNESOTA (FISCAL 
 
 CLASS 4 CITIES AND VILLAGES— 
 
 Items 
 
 Totals 
 
 Pipestone 
 
 Worthing- 
 ton 
 
 Hutchin- 
 son 
 
 Payments for all purposes: 
 I Maintenance charges, as follows : 
 
 $780,901.01 
 
 975,221.57 
 27,032.94 
 
 358,667.40 
 
 180,439.65 
 
 8,726.33 
 
 $16,852.50 
 
 12,873.03 
 1,115.66 
 
 6,823.58 
 
 $11,019.21 
 
 17,461.70 
 1,346.79 
 
 4,516.18 
 8,111.88 
 
 $3,607.32 
 
 (b) for educational purposes — ■ 
 
 11,797.47 
 
 (2) library, etc 
 
 41.50 
 
 (c) for public service enterprises — 
 
 1,140.23 
 
 
 
 
 322.50 
 
 
 
 
 
 
 $2,330,988.90 
 
 $75,893.29 
 
 47,682.23 
 
 50.09 
 
 32,986.63 
 
 $37,987.27 
 
 $1,491.16 
 1,947.97 
 
 $42,455.76 
 
 $350.00 
 860.00 
 
 $16,686.52 
 
 II Interest paid, including state loans, as follows : 
 
 
 (b) on educational debt — 
 
 (1) for public schools 
 
 
 
 
 (c) on debt of public service enterprises.. . 
 
 
 2,304.02 
 
 $1,200.00 
 
 
 
 
 Total for maintenance and interest 
 
 III Outlays for permanent improvements, as 
 follows : 
 
 $2,487,601.14 
 
 $195,821.84 
 
 188,309.14 
 13,223.03 
 
 126,393.49 
 80,173.17 
 40.202.04 
 
 $41,426.40 
 
 $7,117.95 
 36,223.02 
 
 $45,969.78 
 
 $1,100.73 
 
 $17,786.62 
 
 $7,464.75 
 
 (b) for educational purposes — ■ 
 
 
 (2) library, etc 
 
 
 
 (o) public service enterprises — 
 
 
 6,381.65 
 1,053.29 
 
 
 (2) electric plant 
 
 
 
 (3) all others 
 
 
 
 
 
 
 
 
 $644,121.71 
 
 $204,181.39 
 44,101.86 
 
 92,469.98 
 
 18,196.91 
 20,930.15 
 
 28,357.96 
 
 10,158.24 
 
 1,324.79 
 
 $43,340.97 
 
 $954.51 
 
 $8,535.67 
 
 $7,464.75 
 
 IV Payments on principal of debt (including 
 state loans), as follows: 
 
 (b) special assessment loans 
 
 
 
 (c) other special loans, including warrants. 
 
 
 $9,525.18 
 
 
 V Transfers and refunds : 
 
 
 $3,311.30. 
 
 (b) all others 
 
 1,011.25 
 120.00 
 
 
 
 VI Agency, trust and investment transactions: 
 (a) licenses, fines, etc., paid to county and 
 
 
 
 (b) payments on account of trust funds. . . 
 
 
 
 
 
 
 
 
 
 
 
 TOTAL PAYMENTS . . 
 
 $3,651,444.13 
 
 468,020.25 
 
 4,019,464.38 
 
 $86,853.13 
 
 2,623.44 
 
 89,376.57 
 
 $64,030.63 
 10,909.70 
 74,940.33 
 
 $28,562.57 
 
 Cash on hand at end of fiscal year 
 
 Grand total of payments and cash on hand .... 
 
 6,842.27 
 34,404.84 
 
MINNESOTA TAX COMMISSION 
 
 521 
 
 — Continued 
 
 YEAR ENDING DECEMBER 31, 1911, OR DATE NEAREST THERETO) 
 Above 1000 and below 2600 in 1910 
 
 Litchfield 
 
 Blue Earth 
 
 Shakopee 
 
 Sleepy 
 Eye 
 
 Proctor- 
 knott 
 
 Grand 
 Rapids 
 
 Glenwood 
 
 Sauk 
 Center 
 
 $15,180.34 
 
 16,731.46 
 1,502.07 
 
 $9,055.67 
 
 15,464.77 
 1,353.53 
 
 1 13,181.05 
 
 $5,839.34 
 
 8,320.74 
 65.10 
 
 / 741.14 
 \ 9,334.56 
 
 $9,801.00 
 
 15,117.64 
 443.54 
 
 / 11,535.72 
 
 $9,921.82 
 11,702.89 
 
 $9,333.38 
 
 9,491.41 
 886.95 
 
 I 18,208.14 
 
 $10,641.42 
 11,413.91 
 
 1,440.60 
 
 $12,528.32 
 
 16,550.58 
 1,309,08 
 
 f 16,672.31 
 
 
 3,302.04 
 
 
 
 451,20 
 
 150.53 
 
 
 
 
 
 
 
 
 
 
 $60,537.38 
 
 S640.00 
 
 $39,066.02 
 
 $83.15 
 1,361.20 
 
 $24,306.88 
 
 $i;085.89 
 456.41 
 
 $36,897.90 
 
 $909.23 
 20.55 
 
 $21,776.24 
 
 $37,919.88 
 
 $1,586.46 
 741.00 
 
 $23,495.93 
 
 $326.75 
 676.24 
 
 $33,690.02 
 
 $887.01 
 
 1,328.00 
 
 
 84.88 
 
 
 
 
 
 209.07 
 
 230.80 
 
 
 
 
 675.66 
 
 
 
 75.00 
 
 
 
 
 
 
 $52,606.38 
 
 $40,708.44 
 
 $1,585.91 
 
 $26,079.98 
 
 $37,827.68 
 
 $1,018.59 
 
 $21,776.24 
 
 $40,247.34 
 
 $1,863.82 
 2,041.45 
 
 $26,173.92 
 
 $5,794.63 
 13,146.86 
 
 $34,736.91 
 
 $996 19 
 
 $166.00 
 
 
 
 1,067.67 
 
 
 
 
 
 
 
 f 5,390.88 
 300.00 
 
 995.60 
 
 $10,745.48 
 
 
 
 
 
 489.50 
 
 774.06 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $6,866.88 
 
 $2,581.61 
 
 $5,085.38 
 
 $10,746.48 
 
 $811.40 
 
 $1,792.66 
 
 $4,500.00 
 
 
 $3,905.27 
 
 $9,179.48 
 
 $18,941.49 
 
 $2,663.36 
 
 $1,200.00 
 
 
 $2,985.00 
 
 
 
 
 
 
 
 
 
 
 
 
 1.08 
 
 
 
 169.45 
 
 
 
 
 
 
 141.64 
 
 
 
 
 
 
 
 1,500.00 
 
 720 00 
 
 ■ 
 
 110.00 
 
 880.00 
 
 
 130.00 
 
 $120.00 
 
 840.00 
 
 
 
 
 
 
 
 93.93 
 
 179.40 
 
 
 
 
 
 
 
 
 
 
 
 $60,123.90 
 
 4,647.06 
 
 66,070.96 
 
 $48,376.33 
 
 1,669.10 
 
 60,044.43 
 
 $38,010.24 
 16,796.10 
 64,806.34 
 
 $46,179.73 
 
 7,030.33 
 
 62,210.06 
 
 $21,775.24 
 
 3,897.84 
 
 26,673.08 
 
 $63,462.09 
 17,060.54 
 70,522.63 
 
 $44,235.41 
 
 9,095.26 
 
 53,330.66 
 
 $42,616.35 
 33,006.46 
 76,622.81 
 
522 
 
 THIRD BIENNIAL REPORT 
 
 TABLE XI 
 
 PAYMENTS OF CITIES AND VILLAGES OF MINNESOTA (FISCAL 
 
 CLASS 4 CITIES AND VILLAGES— 
 
 Items 
 
 Marshall 
 
 St. James 
 
 Nashwauh * 
 
 Chaska 
 
 Payments for all purposes; 
 
 I Maintenance charges, as follows: 
 
 (a) for departmental operations 
 
 J13,9o0 S7 
 
 .«o or,."; r.fi 
 
 $13,632.69 
 8,135.98 
 
 $6,287.87 
 8,964.12 
 
 (b) for educational purposes — 
 
 13,030.39 17.4S7nn 
 
 (2) library, etc 
 
 
 113.67 
 f 8,405.62 
 
 (c) for public service enterprises — 
 
 
 f 9,867.21 
 
 
 
 14 45S 41 
 
 8 845 53 
 
 (3) all others 
 
 
 
 
 
 
 
 Total for maintenance 
 
 $41,451.67 $35,971.96 
 
 $3 690 72' S2 fin2 .'i.'i 
 
 $31,635.88 
 
 $5,587.79 
 1,717.97 
 
 $24,097.62 
 
 $1,145.56 
 530 43 
 
 II Interest paid, including state loans, as follows : 
 (a) on general debt. ... . . 
 
 (b) on educational debt — 
 
 1,011.11 
 
 1,271.73 
 
 
 
 (c) on debt of public service enterprises. . . 
 
 750.00 
 
 
 
 281 40 
 
 
 
 
 
 Total for maintenance and interest 
 
 III Outlays for permanent improvements, as 
 follows : 
 
 (a) for departmental purposes 
 
 $46,903.50 
 
 $9,001.45 
 97.30 
 
 $39,936.23 
 
 $38,941.64 
 
 $26,064.91 
 
 $1,122 00 
 
 (b) for educational purposes — 
 
 
 $6,279.20 
 
 
 (2) library, etc 
 
 
 
 (c) public service enterprises — 
 
 (1) water works 
 
 
 
 / 2,53151 
 
 1 
 
 
 
 
 
 
 (3) all others 
 
 
 
 
 
 
 
 
 
 $9,098.76 
 
 $20,460.00 
 
 
 $8,810.71 
 
 $1,944.00 
 
 $1,122.00 
 
 $4,437.29 
 
 IV Payments on principal of debt (including 
 state loans), as follows: 
 
 $1,000.00 
 
 
 
 4,072.76 
 100.00 
 
 (c) other special loans, including warrants, 
 previous years 
 
 
 9,367.37 
 
 
 V Transfers and refunds: 
 
 (a) sinking fund 
 
 
 
 (b) all others 
 
 70.00 
 
 
 10.00 
 
 
 VI Agency, trust and investment transactions: 
 (a) licenses, fines, etc., paid to county and 
 state 
 
 720.00 
 
 720 00 
 
 80 00 
 
 
 
 9,675.00 
 
 
 
 (c) securities bought . 
 
 
 
 
 
 
 
 
 TOTAL PAYMENTS 
 
 Cash on hand at end of fiscal year 
 
 Grand total of payments and cash on hand .... 
 
 $77,262.25 
 
 6,076.46 
 
 82,328,71 
 
 $55,603.99 
 
 1,064.96 
 
 56,668.95 
 
 $59,073.72 
 
 1,631.64 
 
 60,705.36 
 
 $31,694.20 
 
 6,729.06 
 
 37,423.26 
 
 *Mineral 
 
MINNESOTA TAX COMMISSION 
 
 523 
 
 — ^Continued 
 
 YEAR ENDING DECEMBER 31, 1911, OR DATE NEAREST THERETO) 
 Above 1000 and below 2500 in 1910 
 
 Cass Lake 
 
 Aurora* 
 
 Jackson 
 
 Tracy 
 
 Brecken- 
 ridge 
 
 Wadena 
 
 Sandstone 
 
 Spring 
 Valley 
 
 $8,633.31 
 
 12,537.19 
 47.00 
 
 $19,843.80 
 
 3,550.53 
 10.30 
 
 f 8,257.29 
 
 43.45 
 
 $11,311.49 
 
 14,809.89 
 17.80 
 
 $7,963.40 
 
 11,425.85 
 28.86 
 
 / 14,303.00 
 \ 
 
 $18,860.40 
 
 12,502.28 
 1,995.37 
 
 12,904.48 
 14,215.34 
 
 $6,826.60 
 11,604,25 
 
 $8,768.03 
 9,507.76 
 
 $7,060.49 
 11,640.45 
 
 6,640.46 
 
 f 13,136.21 
 
 
 3,620.50 
 
 
 7,547.15 
 
 
 
 
 
 
 
 
 
 
 
 
 $27,857.96 
 
 $1,316.07 
 1,385 22 
 
 $31,705.37 
 
 $230.05 
 217.07 
 
 $33,686.33 
 
 $412.55 
 
 $33,781.11 
 
 $1,778.55 
 
 $60,477.87 
 
 $938.91 
 516.51 
 
 $31,567.06 
 
 $947.50 
 1,836.45 
 
 $18,276.79 
 
 $536.10 
 
 $22,321.44 
 
 $723.55 
 125 51 
 
 
 
 
 
 
 
 2,386.10 
 
 
 257.20 
 
 
 
 
 
 
 
 
 
 
 
 $30,569.25 
 
 $34,544.65 
 
 $34,098.88 
 
 $35,816.86 
 
 $2,339.78 
 
 $61,933.29 
 
 $34,351.01 
 
 $18,811.89 
 
 $23,170.50 
 
 
 $5,918.98 
 
 $6,698.51 
 
 $133.20 
 
 
 $4,328.50 
 47.03 
 
 $19,696 00 
 
 
 
 
 44 29 
 
 
 753.73 
 
 
 7,383.89 
 3, 501. .39 
 5,588.60 
 
 
 \ $1,760.00 
 
 ) 
 
 6,752.46 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $6,672.71 
 
 $6,698 51 
 
 $10,923.72 
 
 $18,813.66 
 
 $1,000.00 
 
 $133.20 
 
 $13,262.38 
 4,319.42 
 
 4,756.46 
 
 $1,760.00 
 
 $1,000.00 
 
 $4,375.63 
 
 $1,202.50 
 
 $26,492.75 
 
 
 
 
 
 $2,595.42 
 
 
 $9,728.25 
 
 
 
 771.58 
 
 
 
 
 
 
 1,500.00 
 334.17 
 
 600.00 
 
 
 
 
 
 
 
 528.08 
 377.60 
 
 7.40 
 
 
 580.00 
 
 80.00 
 
 
 1,320.00 
 
 600.00 
 
 
 
 
 
 208.00 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $30,559.25 
 
 747.65 
 
 31,306.90 
 
 $51,793.61 
 16,511.89 
 68,305.50 
 
 $51,801.11 
 
 2,286.72 
 
 54,087.83 
 
 $56,630.52 
 
 2,783.45 
 
 58,418.97 
 
 $85,724.75 
 
 16,570.74 
 
 102,295.49 
 
 $38,788.27 
 
 5,492.70 
 
 44,280.97 
 
 $26,824.09 
 
 43.32 
 
 26,867.41 
 
 $52,866.07 
 
 3,470.92 
 
 56,336.99 
 
 *Mmeral 
 
524 
 
 THIRD BIENNIAL REPORT 
 
 TABLE XI 
 
 PAYMENTS OF CITIES AND VILLAGES OF MINNESOTA (FISCAL 
 
 CLASS 4 CITIES AND VILLAGES— 
 
 Items 
 
 Payments for all purposes : 
 
 Maintenance charges, as follows: 
 
 (a) for departmental operationa . . 
 
 (b) for educational purposes — 
 
 (1) public schools 
 
 (2) library, etc 
 
 (c) for public service enterprises— 
 
 (1) water works 
 
 (2) electric plant 
 
 (3) all others 
 
 Total for maintenance. 
 
 II Interest paid, including state loans, as follows : 
 
 (a) on general debt 
 
 (b) on educational debt — 
 
 (1) for public schools 
 
 (2) for library, etc 
 
 (c) on debt of public service enterprises. . . 
 
 Total for maintenance and interest 
 
 III Outlays for permanent improvements, as 
 
 follows : 
 
 (a) for departmental purposes 
 
 (b) for educational purposes — • 
 
 (1) public schools 
 
 (2) library, etc 
 
 public service enterprises — ■ 
 
 (1) water works 
 
 (2) electric plant 
 
 (3) all others 
 
 (c) 
 
 Total for outlays. 
 
 IV Payments on principal of debt (including 
 
 state loans), as follows; 
 
 (a) bonds and state loans 
 
 (b) special assessment loans 
 
 (c) other special loans, including warrants, 
 
 previous years 
 
 V Transfers and refunds: 
 
 (a) sinking fund 
 
 (b) all others 
 
 VI Agency, trust and investment transactions: 
 
 (a) licenses, fines, etc., paid to county and 
 
 state 
 
 (b) payments on account of trust funds. . . 
 
 (c) securities bought 
 
 TOTAL PAYMENTS. 
 
 Cash on hand at end of fiscal year 
 
 Grand total of payments and cash on hand . . . . 
 
 88,036.63 
 
 14,211.18 
 859.88 
 
 12,703.63 
 
 $35,811.32 
 
 $315.00 
 63.08 
 
 $36,189.40 
 
 $4,966.63 
 
 $5,034.91 
 
 $486,78 
 
 52.04 
 1,000.00 
 
 720.00 
 
 $43,483.73 
 
 6,669.80 
 
 49,153.63 
 
 Park 
 Rapids 
 
 $5,142.15 
 
 9,395.17 
 494.26 
 
 1,692.20 
 
 $16,723.78 
 
 $1,768.53 
 1,250.85 
 
 $19,743.16 
 
 $2,551.47 
 
 $2,661.47 
 
 $7,563.58 
 
 384.00 
 
 Glencoe 
 
 $2,974.47 
 
 9,938.20 
 142.53 
 
 3,083.21 
 
 1,643.50 
 
 986.38 
 
 $18,771.29 
 
 $690.00 
 
 1,509.32 
 
 $2,097.61 
 
 $3,189.68 
 
 894.56 
 
 $4,084.24 
 
 $1,154.98 
 
 630.00 
 
 $30,292.91 $26,839.83 
 
 3,091.61 4,078.93 
 
 33,384.52 30,918.76 
 
 Ortonville 
 
 $10,333.73 
 
 16,092.86 
 376.99 
 
 10,282.68 
 
 $37,086.26 
 
 $1,967.24 
 364.80 
 
 $39,418.30 
 
 $2,895.68 
 
 280.00 
 
 $42,693.98 
 
 4,301.67 
 
 46,975.66 
 
MINNESOTA TAX COMMISSION 
 
 525 
 
 — Continued 
 
 YEAR ENDING DECEMBER 31, 1911, OR DATE NEAREST THERETO) 
 Above 1000 and below 2600 in 1910 
 
 Red Lake 
 Falls 
 
 Le Sueur 
 
 Wells 
 
 Windom 
 
 Sauk 
 Rapids 
 
 St. Louis 
 Park 
 
 GUbert 
 
 Biwabik* 
 
 85,746.70 
 
 13,198.99 
 248.57 
 
 $4,679.99 
 
 9,604.13 
 
 45.88 
 
 r 7,466.82 
 
 $6,651.17 
 11,656.95 
 
 $3,912.76 
 
 13,141.58 
 36.80 
 
 $4,456.12 
 
 4,490.23 
 50.15 
 
 1,357.95 
 
 $7,403.70 
 
 14,688.37 
 122.59 
 
 $9,470.00 
 
 3,743.76 
 31.39 
 
 4,200.00 
 3,900.00 
 
 $24,383.31 
 
 6,968.39 
 88 68 
 
 
 f 12,759.33 
 116.42 
 
 I 9,308.27 
 
 
 9,034.11 
 
 
 600.00 
 
 
 
 
 
 
 
 
 
 
 $19,794.26 
 
 $2 004 74 
 
 $21,796.82 
 
 $300.00 
 251. 12 
 
 $31,183.87 
 
 $2,648.06 
 788.39 
 
 $26,126.26 
 
 $1,500.00 
 552.00 
 
 $10,364.46 
 
 $150.17 
 11.25 
 
 $22,214.66 
 
 $21,346.16 
 
 $764.68 
 458.81 
 
 $40,748.65 
 
 596.19 
 
 $180.00 
 
 $528.00 
 
 
 1,002.00 
 
 
 
 
 
 1,420.00 
 
 
 
 
 
 
 
 
 $22,396.19 
 
 $23,349.94 
 
 $688.05 
 525.81 
 
 $34,620.32 
 
 $28,177.26 
 
 $951.92 
 2,767.71 
 
 $10,618.87 
 
 $22,394.66 
 
 $23,988.64 
 
 $41,276.66 
 
 $24,374.62 
 
 
 $5,004.18 
 
 
 
 $6,820.39 
 
 1,289.95 
 
 
 
 
 
 
 1,250.01 
 
 1,076.86 
 
 1,874.13 
 
 
 
 
 
 
 
 
 
 
 
 
 444.59 
 
 
 
 
 25,000.66 
 
 
 
 
 
 
 
 
 
 $2,463.87 
 
 $1,110.00 
 
 $6,626.63 
 
 $2,080.00 
 
 $6,693.76 
 
 
 
 $32,820.39 
 
 $1,567.21 
 
 $26,664.67 
 
 
 $1,500.00 
 
 $1,000.00 
 
 $7,926.23 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 233.22 
 680.00 
 
 
 
 20.00 
 710.00 
 
 
 
 
 $70 OC 
 
 740.00 
 
 
 42.00 
 
 1,750.00 
 
 110.00 
 
 
 
 
 
 
 
 
 
 
 
 
 $22,466.19 
 
 1,178.96 
 
 23,644.15 
 
 $27,737.03 
 
 4,081.48 
 
 31,818.61 
 
 $43,966.96 
 
 666.38 
 
 44,631.33 
 
 $33,771.01 
 
 6,334.44 
 
 40,106.46 
 
 $12,746.87 
 
 1,189.77 
 
 13,936.64 
 
 $23,436.66 
 
 3,441.92 
 
 26,878.58 
 
 $60,126.24 
 
 60.88 
 
 60,187.12 
 
 $74,977.45 
 
 9,641.10 
 
 84,618.66 
 
 •Mineral 
 
526 
 
 THIRD BIENNIAL REPORT 
 
 TABLE XI 
 
 PAYMENTS OF CITIES AND VILLAGES OF MINNESOTA (FISCAL 
 
 CLASS i CITIES AND VILLAGES— 
 
 Items 
 
 Morris 
 
 Redwood 
 Falls 
 
 Frazee 
 
 Payments for all purposes: 
 
 MainteQance charges, as follows: 
 
 (a) for departmental operations . . 
 
 (b) for educational purposes — 
 
 (1) public schools 
 
 (2) library, etc 
 
 (c) for public service enterprises— 
 
 (1) water works 
 
 (2) electric plant 
 
 (3) all others 
 
 88,163.93 
 
 15,724.96 
 1,826.15 
 
 6,221.06 
 
 Sll, 694.47 
 11,562.14 
 
 17,207.02 
 
 $6,452.18 
 
 18,212.59 
 239.13 
 
 / 3,146.28 
 
 I 
 
 S6,781.96 
 
 4,736.83 
 15.99 
 
 Total for maintenance . 
 
 II Interest paid, including state loans, as follows : 
 
 (a) on general debt 
 
 (b) on educational debt — 
 
 (1) for public schools 
 
 (2) for library, etc 
 
 (c) on debt of public service enterprises 
 
 Total for maintenance and interest 
 
 III Outlays for permanent improvements, as 
 
 follows: 
 
 (a) for departmental purposes 
 
 (b) for educational purposes — 
 
 (1) public schools 
 
 (2) library, etc 
 
 (c) public service enterprises — • 
 
 (1) water works 
 
 (2) electric plant 
 
 (3) all others 
 
 $31,936.10 
 
 S12.58 
 663.60 
 
 $40,463.63 
 
 $755.00 
 
 $28,060.18 
 
 $736.83 
 1,400.00 
 
 $11,534.78 
 
 $772.84 
 408.52 
 
 1,750.00 
 
 758.75 
 
 1,450.53 
 
 $34,352.28 
 
 $10,042.38 
 
 $41,977.38 
 
 $695.55 
 
 $31,637.64 
 
 $1,261,37 
 725.90 
 
 $12,716.14 
 
 2,168.36 
 
 1,415.36 
 
 Total for outlays . 
 
 IV Payments on principal of debt (including 
 
 state loans), as follows: 
 
 (a) bonds and state loans 
 
 (b) special assessment loans 
 
 (c) other special loans, including warrants, 
 
 previous years 
 
 V Transfers and refunds: 
 
 (a) sinking fund 
 
 (b) all others 
 
 $10,042.38 
 
 $860.00 
 
 $2,863.91 
 
 $3,000.00 
 208.30 
 
 $3,402.63 
 
 $1,360.84 
 
 $195.00 
 
 VI Agency, trust and investment transactions: 
 
 (a) licenses, fines, etc., paid to county and 
 
 state 
 
 (b) payinents on account of trust funds. . . 
 
 (c) securities bought 
 
 495.00 
 
 TOTAL PAYMENTS. 
 
 Cash on hand at end of fiscal year 
 
 Grand total of payments and cash on hand . . . . 
 
 $46,061.66 
 
 3,627.22 
 
 49,678.88 
 
 1,797.40 
 
 1,760.00 
 
 552.17 
 
 $51,606.99 
 
 4,915.97 
 
 56,622.96 
 
 $36,401.01 
 
 4,472.90 
 
 40,873.91 
 
 $13,463.31 
 
 320.69 
 
 13,784.00 
 
MINNESOTA TAX COMMISSION 
 
 527 
 
 — ^Continued 
 
 YEAR ENDING DECEMBER 31, 1911, OR DATE NEAREST THERETO) 
 Above 1000 and below 2600 in 1910 
 
 Aitkin 
 
 Coleraine* 
 
 Warren 
 
 Princeton 
 
 New 
 Prague 
 
 Winnebago 
 City 
 
 Canby 
 
 White 
 Bear 
 
 $7,158.83 
 
 13,397.37 
 506 80 
 
 $23,433.37 
 
 20,745.62 
 1,849.46 
 
 $7,678.25 
 
 11,946.00 
 21.00 
 
 592.13 
 10,000.00 
 
 $7,521.19 
 
 10,821.41 
 44.30 
 
 13,913.48 
 
 $6,418.11 
 
 8,394.33 
 18.53 
 
 610.70 
 3,223.30 
 
 $5,468.30 
 
 13,466.75 
 318.31 
 
 r 9,167.78 
 
 
 
 $11,665.18 
 14,397.41 
 
 $17,554.05 
 
 9,621.74 
 462 82 
 
 3,625.88 
 
 
 833.96 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $24,688.88 
 
 $1,626.99 
 1,526.32 
 
 $46,028.46 
 
 $4,240.16 
 1,978.00 
 
 $30,237.38 
 
 $705.00 
 885.82 
 
 $32,300.38 
 
 $1,540.25 
 598.60 
 
 $18,664.97 
 
 $400.00 
 719.10 
 
 $28,421.14 
 
 $1,262.55 
 378.40 
 
 i$26,062.69 
 
 $1,463.34 
 625.26 
 
 $28,472.67 
 
 $274.88 
 476.00 
 
 
 
 700.00 
 
 
 
 619.95 
 
 
 1,000.00 
 
 
 
 
 
 
 
 $27,842.19 
 
 $62,246.61 
 
 $9,786.80 
 5,605.66 
 
 $32,628.20 
 
 $34,439.23 
 
 $19,784.07 
 
 $1,305.00 
 
 $30,682.04 
 
 $925.55 
 
 $28,161.19 
 
 $2,101.25 
 
 $30,223.45 
 
 $11,047.42 
 
 
 $474.00 
 
 
 
 
 
 
 
 
 43.61 
 
 
 
 
 
 1,040.68 
 670.00 
 
 
 
 4,744.91 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $16,392.46 
 
 $474.00 
 
 
 $3,016.68 
 
 $1,000.00 
 
 $926.66 
 
 $1,000.00 
 11,836.97 
 
 $2,101.25 
 
 $16,836.94 
 
 $9,659.80 
 
 $35,867,22 
 
 
 $500.00 
 
 
 $7,009.50 
 
 
 
 
 
 
 
 
 
 
 
 
 
 1,600.00 
 1,329.13 
 
 110.00 
 
 
 
 518.66 
 
 
 
 
 
 71.16 
 
 $3,411.54 
 900.00 
 
 63.44 
 
 540 00 
 
 20.00 
 
 
 720.00 
 
 240.00 
 
 
 
 
 
 
 
 
 
 
 
 
 
 1 
 
 
 
 
 
 
 
 $38,041.99 
 
 6,191.96 
 
 44,233.96 
 
 $103,526.29 
 
 18,661.66 
 
 122,087.94 
 
 $33,002.20 
 
 2,172.53 
 
 36,174.73 
 
 $42,168.73 
 11,781.62 
 53,980.26 
 
 $26,838.88 
 
 7,102.81 
 
 33,941.69 
 
 $44,416.71 
 
 1,897.18 
 
 46,312.89 
 
 $34,663.98 
 
 3,242.06 
 
 37,806.03 
 
 $47,371.49 
 16,427.80 
 63,799.29 
 
 *Mineral 
 
528 
 
 THIRD BIENNIAL REPORT 
 
 TABLE XI 
 
 PAYMENTS OF CITIES AND VILLAGES OF MINNESOTA (FISCAL 
 
 CLASS 4 CITIES AND VILLAGES— 
 
 Items 
 
 International 
 Falls 
 
 Spring- 
 field 
 
 Granite 
 Falls 
 
 Ada 
 
 Payments for all purposes : 
 
 I Maintenance charges, as follows : 
 
 (a) for departmental operations 
 
 $35,101.02 
 
 8,350.38 
 53.47 
 
 $5,786.63 
 
 11,090.06 
 21.05 
 
 f 4,219.64 
 
 $5,620.72 
 
 10,895.28 
 320.05 
 
 7,427.96 
 
 $8,827.12 
 
 (b) for educational purposes — 
 
 12,081.71 
 
 (2) library, etc 
 
 11 11 
 
 (c) for public service enterprises — 
 
 (1) water works 
 
 14,898 97 
 
 
 
 
 (3) all others 
 
 172.12 
 
 
 
 
 
 
 
 Total for maintenance 
 
 $43,676.99 
 
 $61.56 
 636.84 
 
 $21,117.38 
 
 $1,164.22 
 753.85 
 
 $24,264.01 
 
 $36,818.91 
 
 II Interest paid, including state loans, as follows : 
 (a) on general debt 
 
 $1 069 00 
 
 (b) on educational debt — ■- 
 
 $696.00 
 
 954 81 
 
 
 
 (c) on debt of public service enterprises.. . 
 
 2,948.60 
 
 1,050.00 
 
 
 
 
 
 
 Total for maintenance and interest 
 
 in Outlays for permanent improvements, as 
 follows : 
 (a) for departmental purposes 
 
 $47,323.99 
 
 $24,085.46 
 
 $3,466.09 
 
 $24,960.01 
 
 $37,842.72 
 
 SI 510 65 
 
 (b) for educational purposes — ■ 
 
 $1,168.10 
 
 
 
 
 
 
 
 (o) public service enterprises — 
 
 7,461.87 
 
 
 
 
 (2) electric plant 
 
 
 $12,280.88 
 306.40 
 
 
 (3) all others 
 
 3,336.82 
 
 
 
 
 
 
 Total for outlays 
 
 $11,966.79 
 
 $2,425.06 
 
 $3,466.09 
 
 $2,160.00 
 
 $12,887.28 
 
 $870.00 
 
 $1,610.66 
 
 $1,001.00 
 
 IV Payments on principal of debt (including 
 state loans), as follows: 
 (a) bonds and state loans . . 
 
 
 (c) other special loans, including warrants, 
 previous years 
 
 
 
 
 
 V Transfers and refunds : 
 
 (a) sinking fund 
 
 
 
 1,500.00 
 
 
 (b) all others. . : 
 
 
 
 
 VI Agency, trust and investment transactions : 
 (a) licenses, fines, etc., paid to county and 
 state 
 
 
 70.10 
 
 221.85 
 
 
 
 
 
 (c) securities bought 
 
 
 
 
 
 
 
 
 
 
 TOTAL PAYMENTS 
 
 $61,716.84 
 
 3,636.11 
 
 66,361.96 
 
 $29,781.64 
 
 2,628.04 
 
 32,309.68 
 
 $40,139.14 
 
 6,127.99 
 
 46,267.13 
 
 $40,364.37 
 10,307.29 
 
 
 Grand total of payments and cash on hand .... 
 
 60,661.66 
 
MINNESOTA TAX COMMISSION 
 
 529 
 
 — Continued 
 
 YEAR ENDING DECEMBER 31, 1911,' OR DATE NEAREST THERETO) 
 Above 1000 and below 2600 in 1910 
 
 North 
 St. Paul 
 
 Cannon 
 Falls 
 
 Bovey 
 
 Perham 
 
 Caledonia 
 
 Barnes- 
 ville 
 
 Mountain 
 Iron' 
 
 South 
 Stillwater 
 
 $5,105.49 
 
 10,758.39 
 2 53 
 
 $4,621.18 
 8,262.74 
 
 $7,632.83 
 
 904.51 
 3.73 
 
 1.50 
 
 $1,611.91 
 6,603.70 
 
 $1,729,80 
 
 8,609.66 
 26.00 
 
 5,716.84 
 
 $4,913.01 
 8,320.22 
 
 $17,281.34 
 
 11,033.54 
 32.06 
 
 f 9,058.55 
 
 $2,653.82 
 6,098.85 
 
 2,760.28 
 
 337.52 
 
 6,323.20 
 
 f 7,649.66 
 2,812.97 
 
 
 
 4,502.24 
 
 
 
 104.25 
 
 
 
 
 
 
 
 
 
 
 $18,626.69 
 
 $785 80 
 
 $13,221.44 
 
 $22.43 
 
 $8,646.92 
 
 $303.00 
 86.25 
 
 $14,638.81 
 
 $817.81 
 79.00 
 
 $16,981.20 
 
 $426.00 
 186.76 
 
 $23,695.86 
 
 $1,200.00 
 
 587.25 
 
 50.09 
 
 255.24 
 
 $37,406.49 
 
 $643.20 
 217.44 
 
 $13,164.91 
 
 
 
 
 
 
 
 641.00 
 
 
 750.66 
 
 
 
 $571 60 
 
 
 
 
 
 $19,112.49 
 
 $1 924 18 
 
 $13,784.87 
 
 $5,366.52 
 16,534.76 
 
 $9,036.17 
 
 $1,188.35 
 244.42 
 
 $16,186.62 
 
 $242.47 
 
 $17,692.96 
 
 $15,430.72 
 344.00 
 
 $25,788.44 
 
 $437.71 
 
 $38,266.13 
 
 $7,946.70 
 6,844.99 
 
 $13,726.61 
 
 273 09 
 
 
 
 
 
 
 
 823.05 
 
 
 
 1,462.75 
 
 
 
 
 
 
 
 1,331.23 
 
 ( 18,893.12 
 
 $4,977.86 
 
 
 918.60 
 
 
 
 
 
 
 
 
 
 
 
 $2,197.27 
 
 $500.00 
 
 $23,642.93 
 
 $1,000.00 
 
 $1,432.77 
 
 $242.47 
 
 $10,000.00 
 
 $17,237.47 
 
 $1,768.94 
 
 $33,684.81 
 
 $4,977.86 
 
 $1,000.00 
 
 
 
 
 $9,001.89 
 
 
 
 
 
 $526.95 
 
 $3,366.80 
 
 
 
 
 
 
 
 
 
 
 750.00 
 670.00 
 
 $2,789.60 
 110.00 
 
 
 426.29 
 720.15 
 
 83.33 
 
 5.00 
 
 
 200.00 
 
 80.00 
 441.60 
 
 360.00^ 180.00 
 
 60.00 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $22,309.76 
 
 6,246.77 
 
 27,656.63 
 
 $39,747.80 
 21,420.14 
 61,167.94 
 
 $13,368.64 
 
 1,397.16 
 
 14,765.70 
 
 $26,949.69 
 
 3,892.12 
 
 30,841.71 
 
 $36,603.82 
 
 3,996.62 
 
 40,499.44 
 
 $31,367.51 
 
 6,104.46 
 
 37,471.97 
 
 $81,137.83 
 
 9,704.79 
 
 90,842.62 
 
 $19,764.36 
 
 2,346.99 
 
 22,111.35 
 
 *Mineral 
 
530 
 
 THIRD BIENNIAL, REPORT 
 
 TABLE XI 
 
 PAYMENTS OF CITIES AND VILLAGES OF MINNESOTA (FISCAL 
 
 CLASS 4 CITIES AND VILLAGES— 
 
 Items 
 
 Dawson 
 
 Wheaton 
 
 North 
 Mankato 
 
 Madelia 
 
 Payments for all purposes: 
 I Maintenance charges, as follows: 
 
 $6,084.86 
 
 11,144.78 
 180.09 
 
 928.90 
 5,388.02 
 
 $3,585.87 
 
 10,459.01 
 3.99 
 
 f 2,285.87 
 
 $3,441.47 
 
 5,561.86 
 9.50 
 
 $3,783.13 
 
 (b) for educational purposes — 
 
 7,197.11 
 
 
 
 (c) for public service enterprises — 
 
 1,865 35 
 
 
 
 4,312 95 
 
 (3) all others 
 
 
 
 
 
 
 
 
 
 $23,726.66 
 
 $16,334.74 
 
 898.12 
 407.61 
 
 $9,012.83 
 
 $243.60 
 429.01 
 
 $17,166.64 
 
 II Interest paid, including state loans, as follows : 
 
 $400.00 
 
 (b) on educational debt — 
 
 $1,395.00 
 
 252 67 
 
 
 
 (c) on debt of public service enterprises. . . 
 
 1,436.30 
 
 686.21 
 
 
 425 00 
 
 
 
 Total for maintenance and interest 
 
 III Outlays for permanent improvements, as 
 follows : 
 
 $26,667.95 
 
 81,446.83 
 
 $16,326.68 
 
 $5,683.75 
 6,687.06 
 
 $9,686.44 
 
 $16,236.21 
 
 (a) for departmental purposes 
 
 (b) for educational purposes — 
 
 (1) public schools 
 
 
 
 
 
 
 (2) library, etc . . 
 
 2,067.81 
 1,671.01 
 
 6,403.85 
 
 $19,522.88 
 
 
 (c) public service enterprises — 
 
 
 (1) water works 
 
 
 
 
 
 
 
 
 
 
 
 
 $5,186.66 
 
 $18,774.66 
 
 $19,622.88 
 
 
 
 
 IV Payments on principal of debt (including 
 
 
 (a) bonds and state loans 
 
 
 
 
 
 
 
 $12,503.37 
 
 
 
 (c) other special loans, including warrants. 
 
 
 
 $1,348 50 
 
 
 
 V Transfers and refunds : 
 
 (a) sinking fund . . 
 
 $2,267.59 
 
 (b) all others 
 
 72.45 
 
 
 
 VI Agency, trust and investment transactions: 
 (a) licenses, fines, etc., paid to county and 
 
 
 
 
 
 
 
 
 
 
 (c) securities bought 
 
 116.80 
 
 
 
 
 
 
 
 
 TOTAL PAYMENTS . . . 
 
 $33,281.36 
 
 2,066.36 
 
 36,337.70 
 
 $49,604.71 
 
 868.80 
 
 60,463.61 
 
 $29,208.32 
 
 686.01 
 
 29,896.33 
 
 $20,603.60 
 
 Cash on hand at end of fiscal year 
 
 2,911.33 
 
 Grand total of payments and cash on hand .... 
 
 23,416.13 
 
MINNESOTA TAX COMMISSION 
 
 531 
 
 — Continued 
 
 YEAR-ENDING DECEMBER 31, 1911, OR DATE NEAREST THERETO) 
 Above 1000 and below 2600 in 1910 
 
 Waterville 
 
 Montgomery 
 
 Pine 
 
 City 
 
 Long 
 Prairie 
 
 Kenyon 
 
 Chatfleld 
 
 Buffalo 
 
 Appleton 
 
 $5,662.58 
 
 7,457.65 
 102.40 
 
 $3,645.35 
 
 5,682.35 
 1,144.18 
 
 1,400.55 
 
 $6,369.99 
 
 9,156.50 
 109.21 
 
 $14,311.83 
 8,765.23 
 
 $4,487.13 
 
 8,006.64 
 1,974.03 
 
 $3,817.10 
 
 7,270.55 
 54.94 
 
 1,102.26 
 
 $8,093.51 
 
 10,789.27 
 84.60 
 
 $3,738.91 
 
 8,785.77 
 378.37 
 
 
 
 9 821 52 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 355 98 
 
 
 
 
 
 
 
 
 
 $13,222.63 
 
 $1,200.00 
 
 $11,872.43 
 
 $16,636.70 
 
 $094.47 
 235.20 
 
 $23,077.06 
 
 $14,467.80 
 
 $222.67 
 217.43 
 
 $12,244.86 
 
 $185.70 
 
 $18,967.38 
 
 $192.28 
 451.20 
 
 $23,080.66 
 
 $357 02 
 
 33.60 
 
 $688.13 
 
 $996.00 
 
 365.20 
 
 
 
 
 
 352.50 
 
 
 
 360.00 
 
 
 
 
 
 
 
 
 
 
 $14,466.23 
 
 $12,913.06 
 
 $16,666.37 
 
 $24,073.08 
 
 $16,267.90 
 
 $12,430.66 
 
 $19,610.86 
 
 $23,802.77 
 
 $39 11 
 
 
 $15,946.12 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $4,700.00 
 
 
 
 3,176.45 
 
 
 
 
 
 
 $2,750.00 
 
 2,059.84 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $16,946.12 
 
 $1,000.00 
 
 
 
 $4,700.00 
 
 
 $2,760.00 
 
 $940.00 
 
 $5,276.40 
 
 $5,040.00 
 
 
 
 
 
 
 
 
 
 11 79 
 
 
 
 
 
 $2,172.14 
 
 4,976.73 
 
 $6 791.51 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 50.35 
 
 
 480.00 
 
 $480.00 
 
 $140.00 
 
 $450.00 
 
 
 50.00 
 
 720 00 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $19,668.02 
 
 3,100.99 
 
 22,669.01 
 
 $30,339.18 
 
 1,271.25 
 
 31,610.43 
 
 $17,046.37 
 
 778.16 
 
 17,823.63 
 
 $24,213.06 
 
 988.46 
 
 26,201.62 
 
 $20,417.90 
 
 206.93 
 
 20,623.83 
 
 $14,602.69 
 
 670.99 
 
 16,273.68 
 
 $28,327.69 
 
 1,021.32 
 
 29,343.91 
 
 $36,640.03 
 
 4,866.73 
 
 41,506.76 
 
532 
 
 THIRD BIENNIAL REPORT 
 
 TABLE XI 
 
 PAYMENTS OF CITIES AND VILLAGES OF MINNESOTA (FISCAL 
 
 CLASS 4 CITIES AND VILLAGES— 
 
 Items 
 
 Belle Plaine 
 
 Preston 
 
 Edina 
 
 Renville 
 
 Payments for all purposes: 
 
 Maintenance charges, as follows; 
 
 (a) for departmental operations. . . . 
 (h) for educational purposes — 
 
 (1) public schools 
 
 (2) library, etc 
 
 (c) for public service enterprises — 
 
 (1) water works 
 
 (2) electric plant 
 
 (3) all others 
 
 tS, 181.43 
 
 4,555.83 
 1,015.54 
 
 653.82 
 
 $18,647.26 
 12,208.58 
 
 S4,927.73 
 
 10,457.93 
 45.00 
 
 S3, 127.56 
 
 11,848.58 
 609.32 
 
 1,491. .57 
 2,897.78 
 
 Total for maintenance. 
 
 II Interest paid, including state loans, as follows ; 
 
 (a) on general debt 
 
 (b) on educational debt — 
 
 (1) for i)ublic schools 
 
 (2) for library, etc 
 
 (c) on debt of public service enterprises. . . 
 
 Total for maintenance and interest 
 
 III Outlays for permanent improvements, as 
 
 follows: 
 
 (a) for departmental purposes 
 
 (b) for educational purposes — 
 
 (1) public schools 
 
 (2) library, etc 
 
 (c) public service enterprises — 
 
 (1) water works 
 
 (2) electric plant 
 
 (3) all others 
 
 $11,406.62 
 
 $110.00 
 240.35 
 
 $36,834.22 
 
 S437.10 
 669.65 
 
 $16,430.66 
 
 $203.35 
 
 $19,974.81 
 
 $68.90 
 146.46 
 
 500.00 
 
 480.00 
 
 1,409.00 
 
 $12,266.97 
 
 $148.75 
 
 18.62 
 194.62 
 
 $38,420.97 
 
 $8,482.65 
 ' '7,018.48 
 
 $16,634.01 
 
 $21,699.17 
 
 $4,990.00 
 
 $557.22 
 290.00 
 
 Total for outlays . 
 
 IV Payments on principal of debt (including 
 
 state loans), as follows: 
 
 (a) bonds and state loans 
 
 (b) special assessment loans 
 
 (c) other special loans, including warrants, 
 
 previous years 
 
 V Transfers and refunds : 
 
 (a) sinking fund. 
 
 (b) all others 
 
 $361.99 
 
 $456.00 
 14,40 
 
 $16,601.13 
 
 $5,500.00 
 
 $4,990.00 
 
 $2,044.88 
 
 $847.22 
 
 $500.00 
 2,179.39 
 
 1,372.42 
 
 VI Agency, trust and investment transactions: 
 
 (a) licenses, fines, etc., paid to county and 
 
 state 
 
 (b) payments on account of trust funds. . . 
 
 (c) securities bought 
 
 360.00 
 
 TOTAL PAYMENTS. 
 
 Cash on hand at end of fiscal year 
 
 Grand total of payments and cash on hand . 
 
 $13,089.36 
 
 4,603.39 
 
 17,692.76 
 
 $69,422.10 
 
 1,302.51 
 
 60,724.61 
 
 $22,771.31 
 
 3,963.28 
 
 26,734.69 
 
 $26,868.20 
 
 672.46 
 
 27,430.66 
 
MINNESOTA TAX COMMISSION 
 
 533 
 
 ^Continued 
 
 YEAR ENDING DECEMBER 31, 1911, OR DATE NEAREST THERETO) 
 Above 1000 and below 2500 in 1910 
 
 Plainview 
 
 Janesville 
 
 St. Charles 
 
 Jordan 
 
 Zumbrota 
 
 Adrian 
 
 Tower 
 
 Milaca 
 
 $3,716.13 
 
 7,730.79 
 617.60 
 
 $4,615.41 
 
 8,095.70 
 399.35 
 
 $3,638.90 
 8,770.78 
 
 $5,253.46 
 
 3,970.42 
 84.40 
 
 $7,580.39 
 
 6,276.63 
 657.62 
 
 791.38 
 
 $4,114.74 
 
 8,097.09 
 45.65 
 
 r 7,753.30 
 
 $5,246.56 
 
 4,215.34 
 16.97 
 
 $1,742.30 
 
 9,550.48 
 41 86 
 
 1,397.79 
 
 
 
 
 
 6,003.29 
 
 
 6,876.57 
 
 6,885.50 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $13,462.31 
 
 $600.00 
 
 $13,110.46 
 
 $18,412.97 
 
 $1,565.00 
 67.20 
 
 $9,308.28 
 
 $477.25 
 18.18 
 
 $15,306.02 
 
 $166.15 
 25.60 
 
 $20,010.78 
 
 $350.45 
 459.82 
 
 $16,355.44 
 
 $18,220.14 
 
 $960.00 
 
 664 92 
 
 
 
 
 
 
 
 
 
 $725.00 
 
 
 
 
 782.40 
 
 
 
 
 
 
 
 
 
 $14,727.23 
 
 $3,232.66 
 
 $13,836.46 
 
 $20,046.17 
 
 $9,803.71 
 
 $28.50 
 
 $15,497.77 
 
 $2,000.00 
 3,480.10 
 
 $21,603.46 
 
 $72.38 
 
 $16,355.44 
 
 $19,180.14 
 
 
 
 
 $1,858.06 
 
 
 $6,050.66 
 
 
 
 
 
 
 1 151 13 
 
 
 
 2,486.02 
 
 1 2,364.51 
 
 
 
 
 
 
 
 $16,831.10 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $4,383.79 
 
 $6,060.00 
 
 $1,000.00 
 
 
 $28.60 
 
 $1,000.00 
 
 $7,966.12 $2,436.89 
 
 $16,831.10 
 
 $1,868.06 
 
 $830.00 
 
 $1,000.00 
 
 
 $415.00 
 
 
 
 
 
 
 1,605.80 
 
 1,647.92 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $1,102.82 
 100.00 
 
 
 
 
 600 00 
 
 
 420.00 
 
 80 00 
 
 480.00 
 
 $131.36 
 
 
 
 
 1 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $20,986.26 
 
 2,468.66 
 
 23,444.91 
 
 $22,491.26 
 
 3,082.21 
 
 26,673.47 
 
 $23,113.09 
 
 1,786.64 
 
 24,899.73 
 
 $10,912.21| $24,666.71 
 
 3,308.89 1,714.34 
 
 14,221.10 26,381.05 
 
 $24,936.34 
 
 2,611.45 
 
 27,446.79 
 
 $33,317.90 
 
 1,004.46 
 
 34,322.36 
 
 $21,038.20 
 
 341.00 
 
 21,379.20 
 
534 
 
 THIRD BIENNIAL REPORT 
 
 TABLE XI 
 
 PAYMENTS OF CITIES AND VILLAGES OF MINNESOTA (FISCAL 
 
 CLASS i CITIES AND VILLAGES— 
 
 Items 
 
 Mountain 
 Lake 
 
 Fosston 
 
 Browns 
 Valley 
 
 Lake 
 Crystal 
 
 Payments for all purposes; 
 
 I Maintenance charges, as follows: 
 
 (a) for departmental operations. . . . 
 
 (b) for educational purposes — 
 
 (1) public schools 
 
 (2) library, etc 
 
 (c) for public service enterprises — ■ 
 
 (1) water worlcs 
 
 (2) electric plant 
 
 (3) all others 
 
 $3,363.60 
 
 8,607.66 
 47.29 
 
 1,033.40 
 
 3,019.46 
 
 932.60 
 
 $4,241.72 
 
 11,304.54 
 6.67 
 
 / 6,520.53 
 
 $6,070.59 
 11,542.20 
 
 $4,773.26 
 8,205.80 
 
 2,529.24 
 
 8.25 
 
 Total for maintenance. 
 
 $17,003.91 
 
 $22,081.71 
 
 $20,142.03 
 
 II Interest paid, including state loans, as follows : 
 
 (a) on general debt 
 
 (b) on educational debt — 
 
 (1) for public schools 
 
 (2) for library, etc 
 
 Cc) on debt of public service enterprises. . . 
 
 Total for maintenance and interest 
 
 III Outlays for permanent improvements, as 
 
 follows: 
 
 (a) for departmental purposes 
 
 (b) for educational purposes — 
 
 (1) public schools 
 
 (2) library, etc 
 
 (c) public service enterprises — 
 
 (1 ) water works 
 
 (2) electric plant 
 
 (3) all others 
 
 $1,193.13 
 
 $699.20 
 
 $795.87 
 
 $12,979.06 
 
 $761.91 
 340.90 
 
 1,200.00 
 
 $18,197.04 
 
 $23,980.91 
 
 $1,414.62 
 
 $20,937.90 
 
 $14,081.87 
 
 $5,978.05 
 
 847.50 
 
 2,299.68 
 
 Total for outlays . 
 
 $9,125.23 
 
 IV Payments on principal of debt (including 
 
 state loans), as follows: 
 
 (a) bonds and state loans 
 
 (b) special assessment loans 
 
 (c) other special loans, including warrants, 
 
 previous years 
 
 V Transfers and refunds: 
 
 (a) sinking fund 
 
 (b ) all others 
 
 $1,414.62 
 
 $020.00 
 
 ($10,413.02 , 
 
 $10,413.62 
 
 $785.00 
 
 VI Agency, trust and investment transactions: 
 
 (a) licenses, fines, etc., paid to county and 
 
 state 
 
 (b) payments on account of trust funds. . . 
 
 (c) securities bought 
 
 $50.00 
 
 TOTAL PAYMENTS. 
 
 Cash on hand at end of fiscal year 
 
 Grand total of payments and cash on hand . 
 
 $27,372.27 
 
 6,S02.46 
 
 32,874.72 
 
 $27,167.83 
 
 4,695.19 
 
 31,763.02 
 
 $31,441.62 $14,866.87 
 
 4,744.06 169.86 
 
 36,186.58 15,026.73 
 
MINNESOTA TAX COMMISSTON 
 
 535 
 
 — ^Continued 
 
 YEAR ENDING DECEMBER 31, 1911, OR DATE NEAREST THERETO) 
 Above 1000 and below 2800 in 1910 
 
 Winthrop 
 
 Delano 
 
 Farming- 
 ton 
 
 Pelican 
 Rapids 
 
 Excelsior 
 
 Osakis 
 
 Rushford 
 
 Buhl* 
 
 $7,008.36 
 6,969.42 
 
 $3,403.70 
 
 ■ 6,501.48 
 86.40 
 
 4,854.65 
 
 1,585.81 
 
 $2,590.78 
 6,178.47 
 
 $1,818.99 
 
 7,380.03 
 02.08 
 
 $5,911.80 
 8,712.35 
 
 $3,701.54 
 
 7,754.48 
 92.40 
 
 1,849.84 
 
 $2,822.96 
 6,115.67 
 
 $38,463.86 
 24,695.31 
 
 j 3,565.33 
 
 948.92 
 
 
 6,427.83 
 
 
 5,367.13 
 
 
 10 014 64 
 
 
 
 
 83.87 
 
 
 
 
 
 
 
 
 $17,613.11 
 
 $350.40 
 32.65 
 
 $16,492.04 
 
 $588.87 
 86.83 
 
 $9,718.17 
 
 $784.00 
 60.80 
 
 $11,628.23 
 
 $970.54 
 133.02 
 
 $11,624.16 
 
 $739.01 
 
 $13,482.13 
 
 $281.18 
 
 $11,366.16 
 
 $180.00 
 289.77 
 
 $73,790.86 
 
 $3,041.26 
 313 92 
 
 
 
 
 
 
 
 1.58 
 
 
 33.00 
 
 
 
 
 
 
 
 
 
 
 ■ $18,026.16 
 
 $2,000.83 
 
 $17,167.71 
 
 $10,661.66 
 
 $15,731.79 
 
 $15,396.16 
 
 $314.05 
 382.96 
 
 $13,763.31 
 
 $11,836.23 
 
 $77,116.01 
 
 $22,675.30 
 
 7,993.72 
 
 
 
 
 
 
 
 
 
 
 
 
 
 f 743.07 
 
 
 $10,460.64 
 
 
 
 $950.00 
 
 
 
 
 
 
 
 
 
 1,007.35 
 
 
 
 . 
 
 
 
 
 
 
 
 
 
 $10,737.62 
 
 
 $11,167.99 
 
 
 $721.01 S9eo.oo 
 
 
 $22,675.30 
 
 $6,000 00 
 
 
 $723.61 
 
 $886.80 
 
 $3,718.30 
 
 $1,000.00 
 
 $2,407.00 
 
 
 
 5,057.60 
 
 $11,319 30 
 
 
 $2,332.76 
 
 
 
 
 
 
 
 
 
 618.91 
 75.18 
 
 
 
 
 
 3,471.73 
 420.00 
 
 
 
 132.46 
 240.00 
 
 
 
 750 00 
 
 48.00 
 
 
 
 80.00 
 
 
 
 41,74 
 666.66 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $10,833.08 
 
 2,106.84 
 
 42,939.92 
 
 $21,783.08 
 
 2,318.20 
 
 21,101.28 
 
 $21,113.30 
 
 3,096.18 
 
 27,608.78 
 
 $16,618.69 
 
 3,573.01 
 
 20,191.60 
 
 $21,210.96 
 
 1,166.11 
 
 25,107.37 
 
 $16,086.77 
 
 2,171.67 
 
 18,657.31 
 
 $17,213.23 
 
 837.79 
 
 18,081.02 
 
 $110,968.91 
 
 11,252.69 
 
 126,211.63 
 
 *Mineral 
 
536 
 
 THIRD BIENNIAL REPOKT 
 
 TABLE XII 
 
 FINANCIAL STATISTICS OF REPRESENTATIVE VILLAGES OF MINNESOTA 
 
 CLASS 6 VILLAGES- 
 
 ITEMS 
 
 Grand Total 
 
 Adams 
 
 Albany 
 
 1 Year of incorporation 
 
 2 Date when fiscal year ends 
 
 3 Population according to U. S. census, 1910 
 
 4 Population in 1911, computed from 1900 and 1910 
 
 censuses 
 
 7 Total assessed valuation 
 
 10 Assessed valuation per capita (item 7 -i- item 4) . . . 
 
 28 Net outstanding debt (except school debt) 
 
 29 Per cent of net debt to assessed val. (item 28 -r- item 7) 
 
 31 Net debt per capita (item 28 'r- item 4) 
 
 32 Annual interest on debt (except schools) 
 
 33 Annual interest per capita (item 32 -^ item 4) 
 
 75,937 
 
 Unknown* 
 
 Mar. 1 
 
 657 
 
 671 
 
 $147,877,00 
 
 220.38 
 
 9,500,00 
 
 6.4% 
 
 $14.16 
 
 475.00 
 
 .71 
 
 Receipts for all purposes, except schools: 
 I Revenue receipts: 
 
 A General revenues, as follows — ■ 
 
 (a) from taxes, except special assessments. . . , 
 
 (b) from licenses and permits — 
 
 (1) liquor 
 
 (2) all others 
 
 (c) from fines and forfeits 
 
 (d) from grants and gifts to armories, fire 
 
 companies, etc . , 
 
 (e) from other general revenues 
 
 Total general revenues . 
 
 B Commercial revenues, as follows^ — 
 
 (a) from special assessments 
 
 (b) from departmental earnings, rents, sales etc. 
 
 (c) from public service enterprises 
 
 (d) from interest collected 
 
 Total commercial revenues . 
 Total revenue receipts 
 
 II Non-revenue receipts — 
 
 (a) from debt incurred during year 
 
 (b) from collections for state and county 
 
 (c) from other agency and trust collections 
 
 transfers and refunds 
 
 Total non-revenue receipts. 
 
 TOTAL RECEIPTS 
 
 Cash on hand at beginning of fiscal year 
 
 Grand total of receipts and cash on. hand 
 
 Payments for all purposes, except schools: 
 I For maintenance — 
 
 (a) village in general 
 
 (b) public service enterprises 
 
 Total for maintenance. 
 
 II Interest paid, including state loans — 
 
 (a) on general debt 
 
 (b) on debt for public service enterprises. 
 
 Total for maintenance and interest. 
 
 Ill P ermanent improvements — 
 
 (a) village in general 
 
 (b) public service enterprises. 
 
 Total for permanent improvements. . 
 
 IV Payments on principal of debt, including state loans- 
 
 (a) on general debt 
 
 (b) on debt for public service enterprises 
 
 Total payments on debt. 
 
 V Agency and trust payments, transfers and refunds- 
 
 (a) licenses paid county and state 
 
 (b) all other payments 
 
 TOTAL PAYMENTS. . . 
 
 Cash on hand at end of year 
 
 Grand total of payments and cash on hand. 
 
 $309,939.55 
 
 212,936.33 
 7,199.23 
 4,763.49 
 
 7,596.11 
 80.49 
 
 $642,S1S.20 
 
 12,840.88 
 
 25,677.52 
 
 77,998.24 
 
 339.31 
 
 $116,855.95 
 659,371.16 
 
 328,151.22 
 14,230.15 
 
 1,315.25 
 
 $343,696.62 
 
 1,003,067.77 
 
 82,754.65 
 
 1,086,822.32 
 
 $443,739.52 
 04,818.69 
 
 $508,668.21 
 
 24,645.65 
 933.08 
 
 $634,136.94 
 
 98,402.11 
 67,939.93 
 
 $166,342.04 
 
 252,620.41 
 6,301.93 
 
 $258,928.34 
 
 14,230.15 
 2,573.87 
 
 $966,211.34 
 
 119,610.98 
 
 1,086,822.32 
 
 $2,288.00 
 16.50 
 45.00 
 
 35.21 
 
 $2,384.71 
 
 163.36 
 
 6.45 
 
 627.58 
 
 $797.38 
 3,182.09 
 
 3,677.93 
 312.00 
 
 $3,989.93 
 
 7,172.02 
 
 16.70 
 
 7,187.72 
 
 $6,103.05 
 
 $6,103.05 
 
 302.15 
 
 $6,405.20 
 
 465.95 
 
 $465.95 
 
 $312.00 
 
 $7,183.16 
 
 4.57 
 
 7,187.72 
 
 $94.53 
 
 2,960.00 
 13.50 
 51.50 
 
 45.28 
 
 $3,164.81 
 
 168.40 
 2,967.74 
 
 $3,136.14 
 6,300.95 
 
 60.00 
 
 $60.00 
 6,360.95 
 1,061.09 
 7,422.04 
 
 $6,300.74 
 
 $6,300.74 
 
 $6,300.74 
 
 $60.00 
 
 $6,360.74 
 1,061.30 
 7,422.04 
 
 *Not reported by village and not found in Kelly's Index Digest, 
 state's office also failed to elicit the information. 
 
 Inquiry at the secretary of 
 
MINNESOTA TAX COMMISSION 
 
 537 
 
 iFISCAL YEAR ENDING DECEMBER 31, 1911, OR DATE NEAREST THERETO) 
 Below 1,000 population in 1910 
 
 Alden 
 
 Arco 
 
 Argyle 
 
 Arlington 
 
 Ashby 
 
 Audubon 
 
 Avoca 
 
 1879 
 
 Feb. 27 
 
 644 
 
 544 
 $166,658.00 
 306.36 
 
 1904 
 
 Feb. 23 
 
 97 
 
 113 
 $62,990.00 
 557.43 
 
 Unknown* 
 
 Mar. 1 
 
 744 
 
 744 
 
 $244,533.00 
 
 328.67 
 
 19,504 96 
 
 S.0% 
 
 $26.22 
 
 928.00 
 
 1.25 
 
 Unknown* 
 
 Mar. 1 
 
 733 
 
 735 
 $1.54,794.00 
 210.00 
 
 Unknown* 
 
 Mar. 1 
 
 334 
 
 $61,050.00 
 180.09 
 
 1881 
 
 Feb. 23 
 
 300 
 
 300 
 
 $74,421.00 
 
 248.07 
 
 224.59 
 
 0.3% 
 
 $0.75 
 
 7.80 
 
 .03 
 
 1881 
 
 Mar. 30 
 
 212 
 
 212 
 $53,586.00 
 252.76 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $2,730.91 
 
 $530.45 
 1,176.00 
 
 $5,505.49 
 
 1,960.00 
 
 135.50 
 
 82.00 
 
 81.25 
 
 $1,015.71 
 
 3,080.00 
 46.00 
 
 $1,119.77 
 
 1,500.00 
 
 26.00 
 
 6.00 
 
 51.80 
 
 $1,056.55 
 
 $374.05 
 779 55 
 
 109.25 
 
 9.00 
 
 
 
 
 
 157.83 
 
 
 90.45 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $2,997.99 
 
 $1,706.45 
 
 $7,764.24 
 
 $4,232.16 
 
 $2,702.57 
 
 $1,065.66 
 
 $1,163.60 
 
 
 91.60 
 
 
 88.85 
 2,488.45 
 
 6.93 
 635.80 
 
 2.00 
 
 .25 
 
 298.90 
 
 4,122.12 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $686.70 
 3,684.69 
 
 $91.60 
 1,798.05 
 
 $4,122.12 
 11,886.36 
 
 $2,677.30 
 6,809.46 
 
 5,533.34 
 420.00 
 
 $642.73 
 3,346.30 
 
 $2.00 
 1,067.65 
 
 $0.26 
 1,153.85 
 
 
 24.00 
 
 40.00 
 
 
 
 220.45 
 
 232.70 
 
 
 62.19 
 
 
 
 
 
 
 
 
 $232.70 
 
 $24.00 
 1,822.05 
 
 160.86 
 1,982.91 
 
 $40.00 
 11,926.36 
 
 321.96 
 12,248.32 
 
 $5,963.34 
 
 12,762.80 
 
 1,078.70 
 
 13,841.50 
 
 
 $62.19 
 1,129.74 
 
 167.86 
 1,287.60 
 
 $220.46 
 
 3,817.39 
 
 481.28 
 
 4,298.67 
 
 $3,345.30 
 
 47.28 
 
 3,392.58 
 
 1,374.30 
 
 117.77 
 
 1,492.07 
 
 $3,420.09 
 
 $1,196.44 
 
 $8,436.77 
 
 $6,700.69 
 
 $3,186.85 
 
 $1,083.02 
 
 $1,098.00 
 
 
 
 
 
 
 
 
 $3,420.09 
 
 2.35 
 
 $1,196.44 
 
 $8,436.77 
 
 1,113.32 
 
 $6,700.69 
 
 176.92 
 
 $3,186.86 
 
 80.00 
 
 $1,083.02 
 
 24.65 
 
 $1,098.00 
 
 173.62 
 
 
 
 
 
 
 
 
 
 
 
 $3,422.44 
 
 $1,196.44 
 
 $9,650.09 
 
 1,000.00 
 
 $6,877.61 
 
 $3,266.86 
 
 $1,107.67 
 
 $1,271.62 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $1,000.00 
 
 991.44 
 
 
 
 
 
 $100 00 
 
 
 $5,807.30 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $100 00 
 
 
 $991.44 
 
 40.00 
 
 $5,807.30 
 
 420.00 
 
 
 
 
 
 $24.00 
 
 
 
 $220.45 
 
 
 
 
 
 
 
 
 
 
 
 
 $3,522.44 
 
 $1,220.44 
 
 762.47 
 
 1,982.91 
 
 $11,581.53 
 
 666.79 
 
 12,248.32 
 
 $13,104.91 
 
 736.69 
 
 13,841.60 
 
 $3,266.85 
 
 125.73 
 
 3,392.58 
 
 $1,107.67 
 
 179.93 
 
 1,287.60 
 
 $1,492.07 
 
 4,298.67 
 
 1,492.07 
 
538 
 
 THIRD BIENNIAL REPORT 
 
 TABLE XII 
 
 FINANCIAL STATISTICS OF REPRESENTATIVE VILLAGES OF MINNESOTA 
 
 CLASS 5 VILLAGES— 
 
 ITEMS 
 
 Battle Lake 
 
 Beltrami 
 
 Belview 
 
 
 Unknown* 
 
 Feb. 15 
 
 567 
 
 581 
 $119,200.00 
 205.16 
 
 1901 
 
 Mar. 1 
 
 149 
 
 163 
 
 $53,221.00 
 
 322.66 
 
 982.48 
 
 1.8% 
 
 $5.95 
 
 58.92 
 
 .36 
 
 
 
 Mar. 1 
 
 3 Population according to U. S. census, 1910 
 
 4 Population in 1911, computed from 1900 and 1910 
 
 290 
 
 294 
 
 
 $77,761.00 
 
 10 Assessed valuation per capita (item 7 -^ item 4). . . 
 
 264.49 
 3,600.00 
 
 
 
 4.5% 
 
 
 
 $11.90 
 
 
 
 140.00 
 
 
 
 .48 
 
 
 
 
 Receipts for all purposes, except schools: 
 I Revenue receipts: 
 
 A General revenues, as follows — 
 
 (a) from taxes, except special assessments.. . . 
 
 (b) from licenses and permits — 
 
 $1,945.33 
 
 $720.59 
 
 $1,436.43 
 
 (2) all others 
 
 16.00 
 10.00 
 
 
 71.50 
 
 
 
 
 (d) from grants and gifts to armories, fire 
 
 
 45.33 
 
 
 
 
 
 
 
 
 
 
 $1,971.33 
 
 $720.59 
 
 $1,553.26 
 
 B Commercial revenues, as follows — 
 
 98.14 
 
 
 
 
 158.80 
 
 
 1,524.52 
 
 
 
 
 
 
 
 
 
 
 Total commercial revenues 
 
 $1,524.52 
 3,495.85 
 
 
 $256.94 
 
 
 $720.59 
 
 1,810.20 
 
 II Non-revenue receipts — 
 
 
 
 
 
 
 (e) from other agency and trust collections, 
 
 
 
 
 
 
 
 
 
 
 
 
 TOTAL RECEIPTS 
 
 $3,495.85 
 
 $720.59 
 206.68 
 927.27 
 
 $1,810.20 
 
 Cash on hand at beginning of fiscal year 
 
 508.63 
 
 
 3,495.85 
 
 2,318.83 
 
 
 
 Payments for all purposes, except schools: 
 I For maintenance — 
 
 (a) village in general 
 
 $2,859.93 
 
 $505.57 
 
 $906.26 
 
 
 
 
 
 
 
 Total for maintenance 
 
 $2,859.93 
 
 320.00 
 
 $606.67 
 
 88.10 
 
 $906.26 
 
 II Interest paid, including state loans — 
 
 
 
 
 
 
 
 
 Total for maintenance and interest. . 
 Ill Permanent improvements — 
 
 $3,179.93 
 
 $693.67 
 
 $906.26 
 
 (b) public service enterprises 
 
 
 
 
 
 
 
 
 Total for permanent improvements 
 
 
 
 
 IV Payments on principal of debt, including state loans- 
 
 
 
 174.29 
 
 
 
 
 
 
 
 
 
 
 
 
 $174.29 
 
 V Agency and trust payments, transfers and refunds — 
 
 
 
 
 
 
 
 
 
 
 
 
 TOTAL PAYMENTS 
 
 $3,179.93 
 
 315.92 
 
 3,495.85 
 
 $693.67 $1,080.5(1 
 
 
 333.60 1,238.28 
 
 
 927.27 2.318.83 
 
 
 
 'Not reported by village and not found in Kelly's Index Digest. Inquiry at the secretary o 
 state' office also failed to elicit the information. 
 tVillage assessed and taxed with township. 
 
MINNESOTA TAX COMMISSION 
 
 539 
 
 — Continued 
 
 (FISCAL YEAR ENDING DECEMBER 31, 1911, OR DATE NEAREST THERETO) 
 Below 1,000 population in 1910 
 
 Bertha 
 
 Big Falls 
 
 Bowlus 
 
 Braham 
 
 Brandon 
 
 Brewster 
 
 Bricelyn 
 
 Unknown* 
 Mar. 1 
 
 Unknown* 
 
 Apr, 2 
 
 325 
 
 357 
 
 $21,692.00 
 
 60.77 
 
 6,000.00 
 
 27.6% 
 
 $16.80 
 
 362.70 
 
 1.22 
 
 1908 
 
 Feb. 23 
 
 164 
 
 180 
 
 t 
 
 1901 
 
 Feb. 28 
 
 406 
 
 451 
 $109,400.00 
 242.57 
 
 Unknown* 
 
 Mar. 1 
 
 276 
 
 276 
 
 $86,588.00 
 313.72 
 
 
 
 Unknown* 
 
 Mar. 1 
 
 311 
 
 319 
 
 $103,029.00 
 
 322.98 
 
 2,167.96 
 
 2.1% 
 
 $6.80 
 
 130.77 
 
 .41 
 
 Unknown* 
 
 296 
 
 298 
 $80,107.00 
 268.82 
 
 352 
 
 370 
 
 t 
 
 418.86 
 
 1,168.00 
 
 
 0.5% 
 
 j 
 
 
 $1.40 
 
 $6.49 
 
 81.74 
 
 .45 
 
 1 
 
 
 24.74 
 
 1 
 
 
 .08 
 
 
 
 
 
 
 
 
 $5.37 
 980.00 
 
 $13.62 
 
 3,429.75 
 
 6.00 
 
 35.00 
 
 $116.77 
 
 1,568.00 
 17.00 
 25.00 
 
 $1,630.93 
 
 4.66 
 
 37.50 
 54.12 
 
 $547.37 
 1,760.00 
 
 $1,785.09 
 
 1,400.00 
 55.00 
 
 $1,030.59 
 
 32.00 
 
 195 00 
 
 18.79 
 
 
 8.00 
 
 
 65.97 
 
 
 66 67 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $1,036.16 
 
 $3,483.37 
 
 $1,726.77 
 
 $1,726.55 
 
 $2,373.34 
 
 295.60 
 
 185,74 
 
 $3,240.09 
 
 $1,300.26 
 
 
 188.23 
 
 
 190.86 
 
 94.25 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $188.23 
 3,671.60 
 
 
 $190.86 
 1,917.41 
 
 $481.34 
 2,854.68 
 
 $94.26 
 3,334.34 
 
 2,167.95 
 
 $1,060.55 
 
 $1,036.16 
 
 $1,726.77 
 
 2,350.81 
 
 20.00 
 
 70.25 
 
 32.00 
 
 
 240.00 
 
 
 
 
 
 
 
 
 
 ; 
 
 
 $20.00 
 
 $70.25 
 3,741.85 
 
 $32.00 
 1,768.77 
 
 294.42 
 2,053.19 
 
 
 $240.00 
 3,094.68 
 1,428.62 
 4,623.30 
 
 $2,167.96 
 6,602.29 
 
 
 1,056.16 
 6.55 
 
 $1,917.41 
 
 838.31 
 
 2,456.72 
 
 $2,360.81 
 
 1,062.71 
 
 3,741.86 
 
 6,602.29 
 
 2,350.81 
 
 $755.04 
 
 $2,713.63 
 
 $807.26 
 
 $1,140.03 
 
 $1,773.83 
 
 31,534.84 
 
 $1,361.78 
 
 
 
 
 
 
 
 
 $755.04 
 
 27 79 
 
 $2,713.63 
 
 360.00 
 
 $807.26 
 
 $1,140.03 
 
 $1,773.83 
 
 $1,534.84 
 
 88.99 
 
 $1,361.78 
 
 207.64 
 
 
 
 
 
 
 
 
 
 
 
 $782.83 
 
 149 64 
 
 $3,073.63 
 
 285.55 
 
 $807.26 
 
 800.00 
 
 $1,140.03 
 
 $1,773.83 
 
 1,042.60 
 
 $1,623.83 
 
 1,411.48 
 
 $1,669.42 
 
 
 
 
 
 
 
 
 
 $149.64 
 
 $285.55 
 
 $800.00 
 
 76.16 
 
 
 $1,042.66 
 
 $1,411.48 
 
 2,406.98 
 
 
 106.88 
 
 
 600.00 
 
 
 
 
 
 
 
 
 
 1 
 
 
 $106.83 
 
 
 $76.16 
 
 32.00 
 
 i 
 
 $2,466.98 
 
 $600.00 
 
 
 $70.25 
 190.75 
 
 
 $240.00 
 
 
 
 
 
 
 
 
 ' 1 
 
 
 $1,059.35 
 3.36 
 
 $3,620.18 
 
 121.67 
 
 3,741.86 
 
 $1,715.42 
 
 337.77 
 
 2,063.19 
 
 $1,140.03 
 1,315.69 
 2,455.72 
 
 $3,056.49 
 1,466.81 
 4,623.30 
 
 $6,602.29 
 
 $2,169.42 
 181.39 
 
 1,062.71 
 
 5,502.29 
 
 2,360.81 
 
540 
 
 THIRD BIENNIAL, REPORT 
 
 TABLE XII 
 
 FINANCIAL STATISTICS OF REPRESENTATIVE VILLAGES OF MINNESOTA 
 
 CLASS 6 VILLAGES- 
 
 ITEMS 
 
 Bronson 
 
 Buffalo Lake 
 
 Butterfield 
 
 1 Year of incorporation 
 
 2 Date when fiscal year ends 
 
 3 Population according to U. S. census, 1910 
 
 4 Population in 1911, computed from 1900 and 1910 
 
 censuses 
 
 7 Total assessed valuation 
 
 10 Assessed valuation per capita (item 7 -^ item 4). , . 
 
 28 Net outstanding debt (except school debt) 
 
 29 Percent of net debt toassessedva!. (item 28 -f- item 7) 
 
 31 Net debt per capita (item 28 -^ item 4) 
 
 32 Annual interest on debt (except schools) 
 
 33 Annual interest per capita (item 32 -^ item 4) 
 
 1905 
 
 Mar. 7 
 101 
 
 121 
 S31, 875.00 
 263.43 
 
 Unknown* 
 
 Mar. 1 
 
 371 
 
 371 
 
 J119, 105.00 
 
 321.04 
 
 6,172.71 
 
 5.2% 
 
 $16.64 
 
 300.00 
 
 .81 
 
 Unknown* 
 
 Feb. 19 
 
 377 
 
 381 
 
 882,445.00 
 
 216,39 
 
 133.00 
 
 0.2% 
 
 S0.35 
 
 79.00 
 
 .21 
 
 Receipts for all purposes, except schools : 
 Revenue receints: 
 
 A General revenues, as follows — 
 
 (a) from taxes, except .special assessments. . . . 
 (b^ from licenses and permits — 
 
 n ) liquor 
 
 (2) all others 
 
 (c) from fines and forfeits 
 
 (d) from grants and gifts to armories, fire 
 
 companies, etc 
 
 (e) from other general revenues. 
 
 $880.00 
 
 S716.55 
 
 1,960.00 
 
 2.00 
 
 95.50 
 
 Total general revenues . 
 
 $880.00 
 
 B Commercial revenues, as follows — 
 
 (a) from special assessments 
 
 (b) from departmental earnings, rents, sales, etc. 
 
 (c) from public service enterprises 
 
 (d) from interest collected 
 
 267.80 
 
 Total commercial revenues. 
 Total revenue receipts 
 
 $267.80 
 1,147.80 
 
 II Non-revenue receipts — 
 
 (a) from debt incurred during year 
 
 (b) from collections for state and county 
 
 (c) from other agency and trust collections, 
 
 transfers and refunds 
 
 120.00 
 
 Total non-revenue receipts. 
 
 TOTAL RECEIPTS 
 
 Cash on hand at beginning of fiscal year 
 
 Grand total of receipts and cash on hand 
 
 $120.00 
 
 1,267.80 
 
 211.72 
 
 1,479,62 
 
 Payments for all purposes, except schools: 
 I For maintenance — 
 
 (a) village in general 
 
 (b) public service enterprises 
 
 $403.02 
 
 Total for maintenance. 
 
 $403.02 
 
 II Interest paid, including state loans — 
 
 (a) on general debt 
 
 (b) on debt for public service enterprises. 
 
 Total for maintenance and interest. 
 
 Ill Permanent improvements — 
 
 (a) village in general 
 
 (b) public service enterprises. 
 
 $403.02 
 
 350.00 
 
 Total for permanent improvements . 
 
 IV Payments on principal of debt, including state loans- 
 
 (a) on general debt 
 
 (b) on debt for public service enterprises 
 
 $360.00 
 
 Total payments on debt. 
 
 V Agency and trust payments, transfers and refunds— 
 
 (a) licenses paid county and state 
 
 (b) all other payments 
 
 $120.00 
 
 TOTAL PAYMENTS. . . 
 
 Cash on hand at end of year 
 
 Grand total of payments and cash on hand. 
 
 $873.02 
 
 606.60 
 
 1,479.62 
 
 342.28, 
 
 $342.28 
 3,190.73 
 
 $40.00 
 
 3,230.73 
 
 9.36 
 
 3,240.09 
 
 $2,889.62 
 
 $2,889.62 
 
 $3,196.05 
 
 $40.00 
 
 $3,236.06 
 
 4.04 
 
 3,240.09 
 
 $394.61 
 
 1,600.00 
 33.00 
 18.00 
 
 30.43 
 
 $2,848.46 $2,076.04 
 
 $161.00 
 2,227.04 
 
 133.23 
 
 67.14 
 
 $200.37 
 2,427.41 
 
 2,427.41 
 
 $1,498.87 
 
 $1,498.87 
 
 521.40 
 
 $621.40 
 
 $2,020.27 
 
 407.14 
 
 2,427.41 
 
 *Not reported by village and not found in Kelly's Index Digest, 
 state's office also failed to elicit the information. 
 
 Inquiry at the secretary of 
 
MINNESOTA TAX COMMISSION 
 
 541 
 
 — Continued 
 
 (FISCAL YEAR ENDING DECEMBER 31, 1911, OR DATE NEAREST THERETO) 
 Below 1,000 population in 1910 
 
 Byron 
 
 Callaway 
 
 Campbell 
 
 Carlos 
 
 Carlton 
 
 Ceylon 
 
 Chisago 
 City 
 
 1873 
 
 Mar. 1 
 
 272 
 
 272 
 $80,154.00 
 294.68 
 
 1907 
 Apr. 4 
 276 . 
 
 304 
 $92,046.00 
 302.78 
 
 Unknown* 
 
 Apr. 1 
 
 303 
 
 309 
 
 $124,239.00 
 
 402.07 
 
 1,732.75 
 
 1.4% 
 
 $5.61 
 
 103.92 
 
 .34 
 
 1904 
 
 Mar. 12 
 
 167 
 
 195 
 $44,542.00 
 228.43 
 
 1891 
 
 Feb. 19 
 
 697 
 
 611 
 $110,577.00 
 181.00 
 
 1900 
 
 Mar. 5 
 
 330 
 
 363 
 
 t 
 
 1906 
 
 Feb. 1 
 
 276 
 
 305 
 $104,292.00 
 341 94 
 
 
 
 2,181 16 
 
 
 
 
 
 
 2.1% 
 
 
 
 
 
 
 $7 16 
 
 
 
 
 
 
 130 86 
 
 
 
 
 
 
 .43 
 
 
 
 
 
 
 
 $702.49 
 
 $916.31 
 
 1,500.00 
 54.00 
 66.00 
 
 $1,529.85 
 
 570.00 
 
 13.00 
 
 1.00 
 
 37.96 
 
 $149.37 
 
 980.00 
 27.50 
 12.00 
 
 $1,221.69 
 
 3,370,00 
 35.00 
 10.00 
 
 161.52 
 
 $238.71 
 1,960.00 
 
 $1,088.48 
 
 7 00 
 
 
 
 95.00 
 37.04 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $709.49 
 
 $2,636.31 
 
 30.00 
 5.00 
 
 $2,161.81 
 
 71.33 
 10.00 
 
 $1,168.87 
 
 $4,798.21 
 
 182.12 
 4.70 
 
 $2,330.75 
 
 62.00 
 
 $1,088.48 
 
 529.34 
 
 
 
 1.75 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $36.00 $81.33 
 
 
 $186.82 
 4,985.03 
 
 250.00 
 130.00 
 
 $52.00 
 2,392.75 
 
 $531.09 
 
 709.69 
 
 2,571.31 
 
 2,233.14 
 
 48.30 
 180.00 
 
 $1,168.87 
 
 1,619.57 
 
 2,181.16 
 
 
 
 20.00 
 
 40.00 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $228.30 
 
 $2,461.44 
 
 67.10 
 
 2,528.54 
 
 
 $380.00 
 
 6,365.03 
 
 71.93 
 
 6,436.96 
 
 $40.00 
 2,422.75 
 
 644.20 
 3,066.96 
 
 $2,181.16 
 
 $709.69 
 
 2.83 
 
 712.42 
 
 $2,671.31 
 
 71.48 
 
 2,642.79 
 
 $1,188.87 
 
 954.82 
 
 2,143.69 
 
 3,800.73 
 
 410.86 
 
 4,211.59 
 
 $507.97 
 
 $959.60 
 
 $1,377.74 
 
 $752.23 
 
 $4,363.22 
 
 $1,553.04 
 
 $1,609.24 
 
 
 
 
 
 
 
 
 $607.97 
 
 $959.50 
 
 $1,377.74 
 
 45.85 
 
 $762.23 
 
 $4,363.22 
 
 279.10 
 
 $1,663.04 
 
 $1,609.24 
 
 50.14 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $607.97 
 
 $959.50 
 
 $1,423.69 
 
 820.38 
 
 $762.23 
 
 250.00 
 
 $4,642.32 
 
 $1,653.04 
 
 1,400.00 
 
 $1,659.38 
 
 
 
 
 633.00 
 
 
 
 
 
 
 
 
 
 
 $820.38 
 
 $250.00 
 
 
 $1,400.00 
 
 $633.00 
 
 
 
 $500.00 
 
 1,464.06 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $600.00 
 
 130.00 
 
 
 $1,464.06 
 
 
 
 $180.00 
 54.08 
 
 $20.00 
 
 . $40.00 
 
 
 
 
 
 
 
 
 
 
 
 $607.97 
 712.42 
 
 $969.60 
 1,683.29 
 2,642.79 
 
 $2,478.05 
 
 60.49 
 
 2,628.54 
 
 $1,002.23 
 1,141.46 
 2,143.69 
 
 $5,272.32 
 
 164.64 
 
 5,436.96 
 
 $2,993.04 
 
 73.91 
 
 3,066.95 
 
 $3,666.44 
 
 666.15 
 
 4,211.59 
 
 tVillage assessed and taxed with township. 
 
542 
 
 THIRD BIENNIAL REPORT 
 
 TABLE XII 
 
 FINANCIAL STATISTICS OF REPRESENTATIVE VILLAGES OF MINNESOTA 
 
 CLASS 6 VILLAGES— 
 
 ITEMS 
 
 Clara City 
 
 Clements 
 
 Clinton 
 
 
 Unknown* 
 
 Mar. 1 
 
 587 
 
 599 
 
 $170,010.00 
 
 283.82 
 
 15,700.00 
 
 9.2% 
 
 $26.21 
 
 942.00 
 
 1.57 
 
 1903 
 
 Mar. 7 
 
 132 
 
 151 
 
 $47,151.00 
 
 312.26 
 
 510.00 
 
 1.1% 
 
 $3.38 
 
 30.60 
 
 .20 
 
 
 
 Mar 1 
 
 3 Population according to TJ. S. censua 1910 
 
 4 Population in 1911 computed from 1900 and 1910 
 
 censuses 
 
 384 
 388 
 
 7 Total assessed valuation . 
 
 $138,637.00 
 
 357.31 
 
 93.66 
 
 0.1% 
 
 $0 24 
 
 10 Assessed valuation per capita (item 7 -J- item 4). . . 
 
 28 Net outstanding debt (except school debt) 
 
 29 Percentof net debt to assessed val. (item 28 ~item7) 
 31 Net debt per capita (item 28 -j- item 4) 
 
 
 6.58 
 
 33 Annual interest per capita (item 32 -r- item 4) 
 
 .01 
 
 Receipts for all purposes, except schools: 
 I Revenue receipts: 
 
 A General revenues, as follows — 
 
 $264.22 
 
 2,205.00 
 81.00 
 
 
 $248.03 
 
 (b) from licenses and permits — 
 
 $880.00 
 
 10.00 
 
 5.00 
 
 $2,200 00 
 
 (2) all others 
 
 31 00 
 
 
 5.00 
 
 (d) from grants and gifts to armories fire 
 
 70.06 
 
 
 
 
 
 
 
 
 
 
 $2,620.28 
 
 $895.00 
 
 $2,484.03 
 
 B Commercial revenues, as follows — 
 
 (b) from departmental earnings rents, sales, etc, 
 
 (c) from public service enterprises 
 
 248.20 
 
 255.75 
 
 4.50 
 
 
 
 
 
 
 
 
 
 
 $248.20 
 2,868.48 
 
 11,158.74 
 45.00 
 
 $255.75 
 1,150.75 
 
 510.00 
 120.00 
 
 $4 50 
 
 Total revenue receipts 
 
 2,488.53 
 
 93 66 
 
 II Non-revenue receipts — 
 
 (a) from debt incurred during year 
 
 (b) from collections for state and county 
 
 
 (c) from other agency and trust collections, 
 
 
 
 
 
 
 Total non-revenue receipts 
 
 TOTAL RECEIPTS 
 
 Cash on hand at beginning of fiscal year 
 
 Grand total of receipts and cash on hand 
 
 $11,203.74 
 
 14,072.22 
 
 3.48 
 
 14,076.70 
 
 $630.00 
 
 1,780.75 
 
 98.87 
 
 1,879.62 
 
 $93.66 
 2,682.19 
 
 446.57 
 3,028.76 
 
 
 Payments for all purposes, except schools: 
 I For maintenance — 
 
 (a) village in general 
 
 $2,761.34 
 
 $906.65 
 
 $3,023.76 
 
 
 
 
 
 
 $2,761.34 
 
 110.62 
 
 $966.66 
 
 7.25 
 
 $3,023.76 
 
 II Interest paid, including state loans — 
 
 (a) on general debt 
 
 
 
 
 
 
 
 Total for maintenance and interest. . 
 Ill Permanent improvements — 
 
 $2,871.96 
 
 $973.90 
 
 $3,023.76 
 
 (b) public service enterprises 
 
 11,158.74 
 
 
 
 
 
 
 
 Total for permanent improvements. . 
 
 $11,158.74 
 
 
 
 IV Payments on principal of debt, including state loans- 
 (a) on general debt 
 
 $702.10 
 
 
 
 
 
 
 
 
 
 Total payments on debt 
 
 
 $762.10 
 
 120.00 
 
 
 V Agency and trust payments, transfers and refunds — 
 
 $45.00 
 
 
 (b) all other payments 
 
 
 
 
 
 
 TOTAL PAYMENTS 
 
 $14,076.70 
 
 $1,856.00 
 
 23.62 
 
 1,879.62 
 
 $3,023.76 
 
 Cash on hand at end of year . 
 
 6.00 
 
 
 14,076.70 
 
 3,028.76 
 
 
 
 *Not reported by village and not found in Kelly's Index Digest. Inquiry at the secretary of 
 ^c's office also failed to elicit the information. 
 
MINNESOTA TAX COMMISSION 
 
 543 
 
 -iContinued 
 
 (FISCAL YEAR rJNDING DECEMBER 31, 1911, OR DATE NEAREST THERETO) 
 Below 1,000 population in 1910 
 
 Clitlierall 
 
 Cobden 
 
 Cohasset 
 
 Cokato 
 
 Cotton- 
 wood 
 
 Courtland 
 
 Cyrus 
 
 Darfur 
 
 Unknown* 
 Mar. 1 
 
 1905 
 
 Mar. 12 
 
 87 
 
 9G 
 $38,220.00 
 398.12 
 
 1901 
 
 Mar. 1 
 
 521 
 
 680 
 867,223.00 
 115.90 
 
 1878 
 
 Feb. 28 
 
 718 
 
 721 
 
 $179,984.00 
 
 249.63 
 
 1,648.83 
 
 0.9% 
 
 $2.29 
 
 75.00 
 
 0.10 
 
 Unknown* 
 Mar. 1 
 770 
 
 792 
 
 $184,507.00 
 
 232.96 
 
 4,812.89 
 
 2.6% 
 
 $6.08 
 
 288.76 
 
 .36 
 
 Unknown* 
 
 Unknown* 
 Mar. 5 
 272 
 
 279 
 
 $57,071.00 
 
 204.56 
 
 48.40 
 
 0.1% 
 
 $0.17 
 
 2.88 
 
 .01 
 
 1903 
 Feb 27 
 
 187 
 
 189 
 819,899.00 
 105.29 
 
 208 
 
 211 
 
 871,840.00 
 
 340.47 
 
 3,000.00 
 
 4.2% 
 
 $14.22 
 
 150.00 
 
 .71 
 
 72 
 
 82 
 $25,555.00 
 311.65 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $1,222.84 
 
 2,726.02 
 
 60.50 
 
 1.00 
 
 $2,512.08 
 
 84,104.40 
 
 
 $528.08 
 
 $178.70 
 700 00 
 
 $980.00 
 
 8440.00 
 10.00 
 
 $1,500.00 
 2.00 
 
 11.00 
 
 
 253.00 
 
 30.00 
 
 
 
 10.00 
 90.49 
 
 
 
 
 81.48 
 
 
 5.00 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $991.00 
 
 71.19 
 
 $450.00 
 
 $4,010.36 
 
 3.80 
 293.10 
 
 $2,613.17 
 
 $4,438.88 
 
 $1,502.00 
 
 $563.08 
 
 $888.70 
 
 
 1.65 
 
 166.25 
 121.79 
 
 6.20 
 2,786.35 
 
 225.79 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $1.65 
 451.65 
 
 $296.90 
 4,307.26 
 
 $288.04 
 2,901.21 
 
 $2,790.55 
 7,229.43 
 
 $225.79 
 1,727.79 
 
 3,000.00 
 
 
 $53 89 
 
 $1,062.19 
 
 663.08 
 
 48.40 
 
 942.59 
 
 20.00 
 
 60.00 
 
 20.00 
 
 
 . 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $20.00 
 
 $60.00 
 611.65 
 133.64 
 645.29 
 
 $20.00 
 4,327.26 
 
 654.90 
 4,982.16 
 
 
 
 
 $48.40 
 
 611.48 
 
 .04 
 
 611.52 
 
 
 1,082.19 
 
 340.02 
 
 1,422.21 
 
 $2,901.21 
 
 135.30 
 
 3,036.51 
 
 $7,229.43 
 
 37.78 
 
 7,267.21 
 
 $4,727.79 
 
 431.52 
 
 5,159.31 
 
 $942.69 
 
 483.26 
 
 1,425.85 
 
 8952.92 
 
 $163.08 
 
 $2,715.57 
 
 81,653.60 
 
 81,339.62 
 3,655 49 
 
 $793.53 
 
 8606.44 
 
 $1,057.42 
 
 
 
 
 
 
 
 
 
 $952.92 
 
 $163.08 
 
 $2,715.67 
 
 173.31 
 
 $1,653.60 
 
 $4,995.11 
 
 517.60 
 
 $793.63 
 
 $606.44 
 
 2.89 
 
 $1,067.42 
 
 14 40 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $952.92 
 
 95 00 
 
 $163.08 
 
 $2,888.88 
 
 1,244.24 
 
 $1,663,60 
 
 $6,512.61 
 
 $793.63 
 
 1,000.00 
 3,000.00 
 
 $609.33 
 
 $1,071.82 
 
 
 
 100.00 
 
 
 
 
 
 
 
 
 
 
 $95.00 
 
 
 $1,244.24 
 
 $100.00 
 
 1,200.00 
 
 
 $4,000.00 
 
 
 
 
 
 $1,088.15 
 
 
 $240 00 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $1,200.00 
 
 $1,088.15 
 
 
 
 $240.00 
 
 820.00 
 
 $60.00 
 
 $20.00 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $1,067.92 
 
 354.29 
 
 1,422.21 
 
 $223.08 
 422.21 
 645.29 
 
 $4,153.12 
 
 829.04 
 
 4,982.16 
 
 $2,953.60 
 
 82.91 
 
 3,036.51 
 
 $6,600.76 
 
 666.45 
 
 7,267.21 
 
 $4,793.53 
 
 365.78 
 
 5,159.31 
 
 $609.33 
 
 2.19 
 
 611.52 
 
 $1,311.82 
 
 114.03 
 
 1,425.85 
 
544 
 
 THIRD BIENNIAL REPORT 
 
 TABLE XII 
 
 FINANCIAL STATISTICS OF REPRESENTATIVE VILLAGES OF MINNESOTA 
 
 CLASS 6 VILLAGES— 
 
 ITEMS 
 
 Deerwood 
 
 Donnelly 
 
 Dundee 
 
 
 1909 
 
 Mar. 1 
 
 586 
 
 644 
 
 $161,763.00 
 
 251.18 
 
 3,952.12 
 
 2.4% 
 
 $6.14 
 
 237.23 
 
 .37 
 
 Unknown* 
 
 Mar. 1 
 
 276 
 
 287 
 $90,562.00 
 315.55 
 
 
 2 Date when fiscal year ends 
 
 3 Population according to U. S. census, 1910 
 
 4 Population in 1911, computed from 1900 and 1910 
 
 Mar. 1 
 175 
 
 175 
 
 
 $55,717.00 
 
 10 Assessed valuation per capita (item 7 -r- item 4). . . 
 
 28 Net outstanding debt (except school debt) 
 
 29 Percentof net debt to assessed val. (item 28 -^item?) 
 
 318.39 
 
 
 
 
 
 
 
 
 33 Annual interest per capita (item 32 ^ item 4) 
 
 
 
 
 
 Receipts for all purposes, except schools: 
 I Revenue receipts: 
 
 A General revenues, as follows — 
 
 (a) from taxes, except special assessment.? 
 
 (b) from licenses and permits— 
 
 $1,867.71 
 
 2,260.00 
 48.00 
 78.45 
 
 $398.23 
 
 1,584.00 
 67.00 
 20.00 
 
 $17.98 
 750.00 
 
 
 
 
 
 (d) from grants and gifts to armories, fire 
 
 
 
 
 
 
 
 
 
 
 
 $4,264.16 
 
 163.50 
 56.91 
 
 $2,069.23 
 
 $767.98 
 
 B Commercial revenues, as follows^ 
 
 
 (b) from departmental earnings.rents, sales, etc. 
 
 13.20 
 63.26 
 
 20.95 
 
 
 
 
 
 
 
 
 
 $220.41 
 4,474.67 
 
 3,952.12 
 240.00 
 
 $76.46 
 2,146.68 
 
 4,710.84 
 216.00 
 
 $20.95 
 
 
 788.93 
 
 II Non-revenue receipts — 
 
 
 
 
 (c) from other agency and trust collections, 
 
 
 
 
 
 
 
 $4,192.12 
 
 8,666.69 
 
 7.20 
 
 8,673.89 
 
 $4,926.84 
 
 7,072.62 
 
 26.03 
 
 7,098.66 
 
 
 TOTAL RECEIPTS 
 
 $788.93 
 634.01 
 
 Cash on hand at beginning of fiscal year 
 
 Grand total of receipts and cash on hand 
 
 1,322.94 
 
 Payments for all purposes, except schools: 
 I For maintenance — 
 
 $2,004.52 
 
 $2,085.09 
 513.06 
 
 $551 89 
 
 
 
 
 
 
 Total for maintenance 
 
 II Interest paid, including state loans — 
 
 $2,004.62 
 
 159.08 
 
 $2,698.16 
 
 123.27 
 
 $661.89 
 
 
 
 
 
 
 
 Total for maintenance and interest. . 
 Ill Permanent improvements — 
 
 $2,163.60 
 
 2,040.62 
 
 $2,721.42 
 
 258.75 
 
 $561.89 
 
 93 40 
 
 (b) public service enterprises 
 
 
 
 
 
 
 Total for permanent improvements . . 
 IV Payments on principal of debt, including state loans- 
 
 $2,040.82 
 
 3,275.95 
 
 $268.76 
 
 3,860.83 
 
 $93.40 
 
 (b) on debt for public service enterprises 
 
 
 
 
 
 
 Total payments on debt 
 
 $3,276.96 
 
 240,00 
 922.21 
 
 $3,860.83 
 
 216.00 
 
 
 V Agency and trust payments, transfers and refunds— 
 
 
 
 
 
 
 
 TOTAL PAYMENTS 
 
 $8,642.38 
 
 31.61 
 
 8,673.89 
 
 $7,057.00 
 
 41.66 
 
 7,098.66 
 
 $646.29 
 
 Cash on hand at end of year 
 
 677.65 
 
 
 1,322.94 
 
 
 *Not reported by village and not found in Kelly's Index Digest, 
 state's office also failed to elicit the information. 
 
 Inquiry at the secretary of 
 
MINNESOTA TAX COMMISSION 
 
 545 
 
 — Continued 
 
 (FISCAL YEAR ENDING DECEMBER 31, 1911, OR DATE NEAREST THERETO) 
 Below 1,000 population in 1910 
 
 Eagle 
 Bend 
 
 Eden 
 Valley 
 
 Edgerton 
 
 Elk 
 River 
 
 EUswortli 
 
 Elysian 
 
 Emmons 
 
 Erskine 
 
 Unknown* 
 
 Fob. 28 
 
 551 
 
 551 
 
 $121,233.00 
 
 220.02 
 
 693.97 
 
 0.6% 
 
 $1.26 
 
 41.58 
 
 .08 
 
 Unknown* 
 March § 
 740 ' 
 
 753 
 
 $92,507.00 
 
 122.85 
 
 11.380.61 
 
 12.3% 
 
 $15.11 
 
 UOO.OO 
 
 .80 
 
 Unknown* 
 Mar. 1 
 381 
 
 3S1 
 
 $93,610.00 
 
 245.70 
 
 6,000.00 
 
 6.4% 
 
 $15.75 
 
 300.00 
 
 .70 
 
 1881 
 
 Mar. 5 
 
 859 
 
 862 
 
 $154,184.00 
 
 178.87 
 
 803.26 
 
 0.5% 
 
 $0.03 
 
 48.18 
 
 .06 
 
 1891 
 
 Mar. 1 
 
 536 
 
 544 
 
 $150,328.00 
 
 276.34 
 
 15,025.55 
 
 10.0%, 
 
 $27.62 
 
 901.53 
 
 1.66 
 
 1883 
 
 Feb, 28 
 
 345 
 
 345 
 
 $02,764.00 
 
 181.92 
 
 1,874.47 
 
 3.0%, 
 
 $5.43 
 
 100.47 
 
 .29 
 
 Unknown* 
 Mar. 1 
 223 
 
 227 
 
 $108,280.00 
 
 477.00 
 
 708.99 
 
 0.7% 
 
 $3.12 
 
 42.54 
 
 .19 
 
 Unknown* 
 Mar. 1 
 324 
 
 341 
 
 .551,506.00 
 
 151.04 
 
 2,500.00 
 
 4.9% 
 
 .57.33 
 
 100,00 
 
 .29 
 
 .51,063.27 
 1,500.00 
 
 $2,000.00 
 
 2,450.00 
 8.00 
 
 $1,660.61 
 
 $608.78 
 
 1,770.00 
 97.00 
 
 $1,776,66 
 
 3,168.00 
 63.75 
 10.00 
 
 67.28 
 
 $392,27 
 1 176 00 
 
 $679,90 
 
 $2,032.63 
 
 34.00 
 35.00 
 
 46.00 
 
 7.00 
 10.00 
 
 78.00 
 15.00 
 
 35,92 
 
 44.00 
 1 00 
 
 27.92 
 
 42.69 
 
 36.87 
 
 77.64 
 
 29 45 
 
 
 
 
 
 
 
 ; 
 
 $2,660.19 
 
 $4,500.69 
 
 $1,743.48 
 
 $2,553.42 
 
 177.16 
 405.00 
 
 $5,075.69 
 
 $1,585.27 
 
 $808.88 
 
 $2,107.08 
 
 
 
 274.10 
 
 216.71 
 
 374.55 
 
 17.97 
 61.85 
 
 18.50 
 
 
 
 300.00 
 
 
 
 
 
 
 
 26.75 
 
 
 
 
 
 
 
 
 
 $300.00 
 4,800.69 
 
 4,300.00 
 50.00 
 
 $274.10 
 2,017.58 
 
 $582.16 
 3,136.58 
 
 803.26 
 240.00 
 
 89.45 
 
 $591.26 
 5,666.95 
 
 3 525 55 
 
 $79.82 
 1,666.09 
 
 $18.60 
 827.38 
 
 708.99 
 
 $26.76 
 
 2,660.19 
 
 2,133.83 
 
 
 
 432.00 
 
 24.00 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $4,350.00 
 
 9,150.69 
 
 472.36 
 
 9,623.05 
 
 
 $1,132.71 
 
 4,268.29 
 
 416.66 
 
 4,683.84 
 
 $3,957.55 
 
 9,624.50 
 
 86.90 
 
 9,711.40 
 
 $24.00 
 1,689.09 
 
 734.76 
 2,423.84 
 
 $708.99 
 1,636.37 
 
 
 $2,660.19 
 
 14.92 
 
 $2,017.68 
 
 186.68 
 
 2,203.26 
 
 $2,133.83 
 636.36 
 
 2,676.11 
 
 1,536.37 
 
 2,769.19 
 
 $1,312.19 
 
 82,031.30 
 100.00 
 
 $915.20 
 
 $2,029.20 
 
 $3,124.82 
 400.00 
 
 $1,910.28 
 
 $1,121.45 
 
 $720.46 
 620,00 
 
 
 
 
 
 
 
 $1,312.19 
 
 139 5S 
 
 $2,131.30 
 
 600.00 
 
 $915.20 
 
 300.00 
 
 $2,029.20 
 
 $3,524.82 
 
 570.50 
 
 $1,910.28 
 
 $1,121.46 
 
 2.65 
 
 $1,340.46 
 
 
 
 
 
 
 
 
 $1,451.77 
 
 $2,731.30 
 
 2,800.00 
 
 $1,215.20 
 
 $2,029.20 
 
 2,108.02 
 
 $4,095.32 
 
 4.50.00 
 4,316.00 
 
 $1,910.28 
 
 $1,124.10 
 
 $1,340.46 
 
 255.50 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $2,800.00 
 
 3,500.00 
 
 
 $2,108.62 
 
 306.02 
 
 $4,766.00 
 
 
 
 $255.60 
 
 1,205.06 
 
 
 ! $412.05 
 
 
 
 
 
 
 
 
 
 
 i 
 
 $1,205.06 
 
 $3,500.00 
 
 50.00 
 
 
 $306.02 
 
 240.00 
 
 
 
 $412.06 
 
 
 
 $432.00 
 255.70 
 
 $24.00 
 
 
 
 
 
 
 
 
 
 
 
 
 $2,656.83 
 18.28 
 
 $9,081.30 
 
 541.75 
 
 9,623.05 
 
 $1,215.20 
 
 988.06 
 
 2,203.26 
 
 $4,683.84 
 
 $9,649.02 
 
 162.38 
 
 9,711.40 
 
 $1,934.28 
 
 489.66 
 
 2,423.84 
 
 $1,536.16 
 
 .22 
 
 1,536.37 
 
 $1,595.96 
 1,173.23 
 
 2,675.11 
 
 4,683.84 
 
 2,769.19 
 
 Second Tuesday in March. 
 
546 
 
 THIRD BIENNIAL REPORT 
 
 TABLE XII 
 
 FINANCIAL STATISTICS OF REPRESENTATIVE VILLAGES OF MINNESOTA 
 
 CLASS 5 VILLAGES— 
 
 ITEMS 
 
 Eyota 
 
 Fall Lake 
 
 Farris 
 
 
 1875 
 
 Mar. 31 
 
 423 
 
 423 
 
 $105,942.00 
 
 250.45 
 
 11,000.00 
 
 10.4% 
 
 $26.01 
 
 558.00 
 
 1.32 
 
 1906 
 
 IVJar. 4 
 
 426 
 
 469 
 
 $28,173.00 
 
 60.07 
 
 302.48 
 
 1.1% 
 
 $0.64 
 
 18.12 
 
 .04 
 
 
 
 Mar. 5 
 
 3 Population according to U. S. cen.sua, 1910 
 
 4 Population in 1911, computed from 1900 and 1910 
 
 143 
 144 
 
 
 $11,810.00 
 
 10 Assessed valuation per capita (item 7 -^ item 4). . . 
 28 Net outstanding debt (except school debt) . . 
 
 82.01 
 
 
 
 
 
 
 33 Annual interest per capita (item 32 -^ item 4) 
 
 
 Receipts for all purposes, except schools: 
 I Revenue receipts: 
 
 A General revenues, as follows — 
 
 (a) from taxes, except special assessments.. . . 
 
 (b) from licenses and permits — 
 
 $800.00 
 
 2,640.00 
 50 00 
 
 $336.86 
 3,080.00 
 
 $23.73 
 
 (2) all others 
 
 .'i7 7.'; 
 
 
 
 100.00 413. .M 
 
 
 (d) from grants and gifts to armories, fire 
 
 238.00 
 
 
 
 
 
 
 
 
 
 Total general revenues 
 
 B Commercial revenues, as follows — 
 
 $3,828.00 
 
 $3,888.11 
 
 $23.73 
 
 (b) from departmental earnings.rents, sales, etc. 
 
 250.00 
 250.00 
 
 66.50 
 
 8.00 
 
 
 
 
 
 
 
 
 Total commercial revenues 
 
 Total revenue receipts 
 
 II Non-revenue receipts — 
 
 (a) from debt incurred during year 
 
 $500.00 
 4,328.00 
 
 800.00 
 360.00 
 
 . $66.50 
 3,954.61 
 
 302.48 
 420.00 
 
 $8.00 
 31.73 
 
 61.35 
 
 (c) from other agency and trust collections. 
 
 
 
 
 
 
 Total non-revenue receipts 
 
 TOTAL RECEIPTS 
 
 $1,160.00 
 5,488.00 
 1.400.00 
 
 $722.48 
 4,677.09 
 
 $61.36 
 93.08 
 34.09 
 
 Grand total of receipts and cash on hand 6,888.00 
 
 4,677.09 
 
 127.17 
 
 Payments for all purposes, except schools: 
 I For maintenance — 
 
 (a) village in general 
 
 $2,533.00 
 360 00 
 
 $4,217.09 
 
 $123.06 
 
 
 
 
 
 Total for maintenance 
 
 II Interest paid, including state loans — 
 
 $2,893.00' $4,217.09 
 
 585.00 40.00 
 
 $123.06 
 
 (b) on debt for public service enterprises 
 
 
 
 
 Total for maintenance and interest. . 
 
 $3,478.00 $4,257.09 
 
 III Permanent improvements — 
 
 (a) village in general 
 
 (b) public service enterprises. 
 
 Total for permanent improvements. . 
 
 IV Payments on principal of debt, including State loans- 
 
 (a) on genera] debt 
 
 (b) on debt for public service enterprises 
 
 Total payments on debt. 
 
 V Agency and trust payments, transfers and refunds- 
 
 (a) licenses paid county and state 
 
 (b) all other payments 
 
 TOTAL PAYMENTS. . . 
 
 Cash on hand at end of year 
 
 Grand total of payments and cash on hand. 
 
 200.00 
 1,400.00 
 
 $1,600.00 
 
 650.00 
 
 $650.00 
 
 360.00 
 
 $6,088.00 
 
 800.00 
 
 6,888.00 
 
 $420.00 
 
 $4,677.09 
 
 4,677.09 
 
 $123.06 
 
 $123.06 
 
 4.11 
 
 127.17 
 
 *Not reported by village and not found in Kelly's Index Digest. Inquiry at secretary of the 
 state's office also failed to elicit the information. 
 
MINNESOTA TAX COMMISSION 
 — ^Continued 
 
 (FISCAL YEAR ENDING DECEMBER 31, 1911, OR DATE NEAREST THERETO) 
 Below 1,000 population in 1910 
 
 547 
 
 Fertile 
 
 Forada 
 
 Forest 
 Lake 
 
 Gaylord 
 
 George- 
 town 
 
 Gibbon 
 
 Glyndon 
 
 Good 
 Thunder 
 
 Unknown* 
 
 Feb. 2S 
 
 014 
 
 fil7 
 8146,982.00 
 238.22 
 7,000.00 
 
 Unknown* 
 
 Mar. 10 
 
 66 
 
 73 
 $14,152.00 
 193.86 
 
 Unknown* 
 Feb. 21 
 540 
 
 569 
 
 «163,016.00 
 
 286.50 
 
 1,400.00 
 
 0.9% 
 
 .$2.46 
 
 84.00 
 
 .15 
 
 Unknown* 
 
 Mar. 1 
 
 610 
 
 610 
 
 S138,762.00 
 
 227.48 
 
 9,700,00 
 
 7.0% 
 
 $15.90 
 
 486.00 
 
 .80 
 
 1904 
 
 Mar. 9 
 
 182 
 
 212 
 $37,470.00 
 176.75 
 
 Unknown* 
 
 Fob. 28 
 
 533 
 
 533 
 
 $139,905.00 
 
 262.49 
 
 8,354.09 
 
 6.0% 
 
 $16.67 
 
 390.26 
 
 .74 
 
 1881 
 
 Mar, 1 
 
 296 
 
 299 
 
 $74,690.00 
 
 249.80 
 
 569.40 
 
 0.8%, 
 
 $1.90 
 
 34.14 
 
 .11 
 
 Unknown* 
 April § 
 419 
 
 419 
 
 $118,064.00 
 281.76 
 
 4.8% 
 
 
 
 
 S11.34 
 
 
 
 
 280.00 
 
 
 
 
 .45 
 
 
 
 
 $2,881.44 
 
 
 $823.07 
 
 2,900,00 
 
 40,01) 
 
 2.00 
 
 $1,516.62 
 
 2,950.00 
 35.00 
 
 .$299.40 
 
 1,000.00 
 
 12 00 
 
 8.00 
 
 $2.46 
 
 2,250.00 
 12.00 
 38.00 
 
 56.25 
 
 $1,146.56 
 
 $219.06 
 1,470.00 
 
 
 
 5.00 
 
 
 17.00 
 
 17. .50 
 
 
 
 45.10 
 
 
 82.34 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $2,949.04 
 
 
 $3,826.67 
 
 $4,583.96 
 
 $1,319.40 
 
 $2,358.71 
 
 $1,163.66 
 
 $1,737.16 
 
 
 
 683.79 
 
 
 311.00 
 
 197.70 
 1,. 545. 62 
 
 57.70 
 
 328.S0 
 392.46 
 
 60.00 
 
 
 
 
 
 19.83 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $703.62 
 
 
 $311.00 
 4,136.67 
 
 $1,743.22 
 6,327.18 
 
 $57.70 
 1,377.10 
 
 $721.26 
 3,079.96 
 
 864.09 
 250,00 
 
 $60.00 
 1,223.56 
 
 $294 26 
 
 3,652.66 
 
 
 2,031.41 
 
 
 
 
 
 
 40.00 
 
 50.00 
 
 
 
 30 00 
 
 
 
 
 10.00 
 
 
 
 
 
 
 
 
 
 
 $40.00 
 4,176.67 
 
 226.12 
 4,402.79 
 
 $60.00 
 6,377.18 
 1,315.57 
 7,692.75 
 
 
 $1,104.09 
 
 4,184.05 
 
 309.28 
 
 4,493.33 
 
 $10.00 
 
 1,233.66 
 
 16.53 
 
 1,249.09 
 
 $30 00 
 
 $3,652.66 
 
 
 $i,3'77.io 
 
 221.14 
 1,598.24 
 
 2,061.41 
 
 494.73 
 4,147.39 
 
 $560.89 
 560.89 
 
 3,600.27 
 5,661.68 
 
 $2,729.07 
 
 .$141. 2S 
 
 $1,081.65 
 
 $3,811.70 
 
 $744.31 
 
 $1,968.91 
 
 $.596.96 
 
 $1,178.81 
 
 
 
 
 
 
 
 
 $2,729.07 
 
 $141.28 
 
 $1,081.65 
 
 135.12 
 
 $3,811.70 
 
 665.50 
 
 $744.31 
 
 $1,968.91 
 
 140.87 
 
 $696.96 
 
 $1,178.81 
 
 
 
 
 
 
 
 
 
 
 
 
 $2,729.07 
 
 97S 57 
 
 $141.28 
 
 $1,216.77 
 
 2,292,00 
 
 $4,377.20 
 
 $744.31 
 
 $2,099.78 
 
 647.40 
 
 $595.96 
 
 - 565.03 
 
 $1,178.81 
 
 4,407.00 
 
 
 
 
 
 
 
 
 
 
 
 $978.57 
 
 
 $2,292.00 
 
 750.00 
 
 
 
 $647.40 
 
 838.95 
 
 $566.03 
 
 $4,407.00 
 
 
 
 $1,800.00 
 
 $194,68 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $750.00 
 
 40.00 
 
 $1,800.00 
 
 50.00 
 
 $194.68 
 
 $838.95 
 
 250.00 
 
 
 
 
 
 $30.00 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $3,707.64 
 
 439.7i) 
 
 4,147.39 
 
 $141.28 
 419.61 
 560.89 
 
 $4,298.77 
 
 104.02 
 
 4,402.79 
 
 $6,227.20 
 1,465.55 
 7,692.75 
 
 $938.99 
 
 659.26 
 
 1,598.24 
 
 $3,836.13 
 
 667.20 
 
 4,493 33 
 
 $1,160.99 
 
 88.10 
 
 1,249.09 
 
 $6,616.81 
 
 45.87 
 
 5,661.68 
 
 §.First Monday in April, 
 
548 
 
 THIRD BIENNIAL EEPORT 
 
 TABLE XII 
 
 FINANCIAL STATISTICS OF REPRESENTATIVE VILLAGES OF MINNESOTA 
 
 CLASS 6 VILLAGES— 
 
 ITEMS 
 
 Goodhue 
 
 Graceville 
 
 Grand 
 Marais 
 
 
 Unknown* 
 
 Feb. 28 
 
 408 
 
 424 
 
 $142,307.00 
 
 335.63 
 
 10,100.00 
 
 7.1% 
 
 $23.82 
 
 365.00 
 
 .86 
 
 1881 
 
 Mar. 1 
 
 987 
 
 1,000 
 
 $242,503.00 
 
 242.50 
 
 24,738.40 
 
 10.2% 
 
 $24.74 
 
 1,236.90 
 
 1.24 
 
 1903 
 
 2 Date when fiscal year ends . . . . 
 
 Feb 28 
 
 3 Population according to U. S. census, 1910 
 
 4 Population in 191], computed from 1900 and 1910 
 
 censuses 
 
 355 
 405 
 
 
 t 
 
 10 Assessed valuation per capita (item 7 -^ item 4), . . 
 
 
 
 29 Percentof net debt to assessed val. (item28 -7-item7) 
 
 
 31 Net debt per capita {item 28 -f- item 4) 
 
 
 32 Annual interest on debt (except schools) . ... 
 
 
 33 Annual interest per capita (item 32 -^ item 4 J 
 
 
 
 
 Receipts for all purposes, except schools: 
 I Revenue receipts: 
 
 A General revenues, as follows — 
 
 (a) from taxes, except special assessments. . . . 
 
 (b) from licenses and permits — 
 
 $22.44 
 2,640.00 
 
 $4,394.65 
 
 3,920.00 
 
 13.00 
 
 130.00 
 
 140.31 
 
 $1,118.32 
 
 2,200.00 
 14 00 
 
 (2) all others 
 
 (c) from fines and forfeits . 
 
 50.00 
 53.55 
 
 110 00 
 
 (d) from grants and ^ifts to armories, fire 
 companies, etc 
 
 
 
 
 
 
 
 
 Total general revenues 
 
 $2,766.99 S8.S97.9fil S3 442 31 
 
 B Commercial revenues, as follows — 
 
 
 226.44 
 
 353.00 
 
 6,467.50 
 
 
 (b) from departmental earnings, rents, sales, etc, 
 
 (c) from public service enterprises 
 
 386.81 
 
 82.25 
 
 (d) from interest collected 
 
 
 
 
 
 
 
 Total commercial revenues 
 
 $386.81 
 3,152.80 
 
 $6,046.94 
 14,644.90 
 
 4,791.08 
 80.00 
 
 $82 25 
 
 Total revenue receipts 
 
 II Non-revenue receipts — 
 
 (a) from debt incurred during year 
 
 3,624.57 
 
 (b) from collections for state and county 
 
 (c) from other agency and trust collections, 
 
 transfers and refunds 
 
 360.00 
 
 300.00 
 92 36 
 
 
 
 
 
 Total non-revenue receipts 
 
 TOTAL RECEIPTS 
 
 Cash on hand at beginning of fiscal year 
 
 Grand total of receipts and cash on hand 
 
 $360.00 
 
 3,512.80 
 
 343.82 
 
 3,866.62 
 
 $4,871.08 
 
 19,616.98 
 
 409.04 
 
 19,926.02 
 
 $392.36 
 3,916.93 
 2,606.96 
 6,523.88 
 
 Payments for all purposes, except schools: 
 I For maintenance — 
 
 (a) village in general 
 
 $1,939.25 
 
 $4,223.90 
 6,893.03 
 
 $2,158.01 
 
 
 
 
 
 Total for maintenance 
 
 II Interest paid, including state loans — 
 
 $1,939.26 
 
 622.50 
 
 $11,116.93 
 
 848.69 
 
 $2,158.01 
 
 60 00 
 
 
 
 
 
 
 
 Total for maintenance and interest. . 
 
 Ill Permanent improvements — 
 
 (a) village in general. .... 
 
 $2,461.75 
 
 324.00 
 
 $11,966.62 
 
 225.00 
 4,191.25 
 
 $2,218.01 
 
 100 00 
 
 
 
 
 
 
 Total for permanent improvements. . 
 
 IV Payments on principal of debt, including state loans- 
 fa) on general debt .... 
 
 $324.00 
 
 $4,416.25 
 
 2,448.39 
 
 $100.00 
 
 
 
 
 
 
 
 
 
 
 $2,448.39 
 
 $80.00 
 20.00 
 
 
 V Agency and trust payments, transfers and refunds — 
 
 $360.00 
 
 $300.00 
 
 (b) all other payments. 
 
 
 
 
 
 TOTAL PAYMENTS 
 
 Cash on hand at end of year 
 
 $3,146.75 
 
 710.87 
 
 3,856.62 
 
 $18,930.26 
 
 994.76 
 
 19,925.02 
 
 $2,618.01 
 3,905.87 
 
 Grand total of payments and cash on hand 
 
 6,523.88 
 
 *Not reported by village and not found in Kelly's Index Digest. 
 
 state's office also failed to elicit the information. 
 
 laqiiiry at the secretary of 
 
MINNESOTA TAX COMMISSION 549 
 
 — ^Continued 
 
 (FISCAL YEAR ENDING DECEMBER 31, 1911, OR DATE NEAREST THERETO) 
 Below 1,000 population in 1910 
 
 Grand 
 Meadow 
 
 Grey 
 Eagle 
 
 Grove 
 City 
 
 Hacken- 
 sack 
 
 Hadley 
 
 Hallock 
 
 Hancock 
 
 Hanley 
 Falls 
 
 1876 
 
 Unknown* 
 
 Feb, 9 
 
 378 
 
 384 
 $39,215,00 
 102,12 
 
 1878 
 
 Mar, 1 
 
 351 
 
 354 
 $91,272,00 
 257,83 
 
 1903 
 Apr, 1 
 
 84 
 
 96 
 
 $23,012,00 
 
 239,71 
 
 19,85 
 
 0.1% 
 
 $0,21 
 
 1,16 
 
 ,01 
 
 1903 
 
 Mar, 1 
 
 136 
 
 155 
 $46,358,00 
 299,08 
 
 Unknown* 
 Mar. 1 
 910 
 
 920 
 
 $249,960,00 
 
 271.70 
 
 25,000.00 
 
 10 0% 
 
 1881 
 
 Feb. 25 
 
 524 
 
 535 
 
 $172,996.00 
 
 323.36 
 
 1,030.64 
 
 n P.C7 
 
 Unknown* 
 Feb. 21 
 275 
 
 275 
 
 $58,602.00 
 
 213.10 
 
 8,000.25 
 
 13.7% 
 
 $29.09 
 
 430.00 
 
 1.56 
 
 552 
 
 559 
 $154,785.00 
 276,90 
 
 
 
 
 
 
 
 
 
 $27.17; $1.93 
 
 
 
 
 
 
 
 
 
 1.22 
 
 .11 
 
 
 
 
 
 $1,469.43 
 
 $37.18 
 
 940,00 
 
 19,00 
 
 2,00 
 
 $960,15 
 
 $239,24 
 500,00 
 
 
 $3,503.46 
 
 $644.55 
 
 2,160.00 
 1 ^n nn 
 
 $1,432.97 
 
 
 $792,00 
 
 104.00 
 
 4,50 
 
 110 66 
 
 9 00 
 
 
 1,00 
 
 
 10 00 15 00 
 
 
 47.79 
 
 45.76 
 
 
 161.14 
 
 72.91 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $1,621.22 
 
 352.00 
 
 $998.18 
 
 $1,010.41 
 
 $740.24 
 
 $792.00 
 
 $3,784.60 
 
 1 701 88 
 
 $3,042.46 
 
 $1,441.97 
 
 19.60 
 
 30,00 
 
 662,76 
 232,10 
 
 1,85 
 
 
 429 14 
 
 f,.^4 QO 
 
 1 a.s 1 .f^ 
 
 153.25 
 
 
 1,207,16 668 511 23 75 
 
 8.55 
 
 
 
 17.38 
 
 
 
 
 
 
 
 $633.30 
 2,154.52 
 
 1,190.04 
 
 $30.00 
 1,028.18 
 
 $894.86 
 1,905.27 
 
 $1,85 
 742.09 
 
 $17.38 
 809.38 
 
 $3,398.17 
 7,182.77 
 
 $1,223.41 
 4,266.87 
 
 1,030.64 
 240 00 
 
 $381.39 
 1,823.36 
 
 
 60,00 
 20,00 
 
 
 
 108,00 
 
 
 
 
 
 19,85 
 
 
 
 
 
 
 
 
 
 $1,190.04 
 
 $80.00 
 
 1,108.18 
 
 1.61 
 
 1,109.69 
 
 
 $19.85 
 
 761.94 
 
 62.72 
 
 814.66 
 
 $108.00 
 
 917.38 
 
 4,309.37 
 
 5,226.76 
 
 
 $1,270.64 
 
 6,636.61 
 
 116.44 
 
 6,652.96 
 
 
 5,344.66 
 1,374.22 
 4,718.78 
 
 $1,906.27 
 1,739.44 
 3,644.71 
 
 $7,182.77 
 1,113,32 
 8,296.09 
 
 $1,823.36 
 
 40.61 
 
 1,863.87 
 
 $1,145.17 
 
 $476,11 
 
 $1,626,69 
 
 $550.91 
 
 $709,64 
 
 $3,555,71 
 695,70 
 
 $4,080.89 
 12.68 
 
 $1,151.28 
 399.27 
 
 
 
 
 
 
 
 $1,146.17 
 
 275 00 
 
 $476.11 
 
 22,01 
 
 $1,626.69 
 
 300,00 
 
 $560.91 
 
 $709.64 
 
 $4,251.41 
 
 1,125,00 
 
 $4,693.67 
 
 $1,550.55 
 
 52.97 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $1,420.17 
 
 $498.12 
 
 $1,926.69 
 
 $660.91 
 
 $709.64 
 
 $5,376.41 
 
 1,191.76 
 
 $4,693.67 
 
 $1,603.62 
 
 100.00 
 
 1,836.56 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $1,836.66 
 
 
 
 
 
 $1,191.76 
 
 
 $100.00 
 
 $484,41 
 
 $390,09 
 
 
 
 $700.00 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $484.41 
 
 60,00 
 
 $390.69 
 
 
 
 
 $700.00 
 
 240.00 
 
 
 
 
 $108,00 
 
 
 
 
 
 $263,75 
 
 
 
 
 
 
 
 
 
 
 
 $3,256.73 
 1,462.05 
 4,718.78 
 
 $1,042.63 
 
 67.16 
 
 1,109.69 
 
 $2,317.38 
 1,327.33 
 3,644.71 
 
 $814.66 
 
 $817.64 
 4,409.11 
 6,226.76 
 
 $6 568.17 
 1,727.92 
 8,296.09 
 
 $5,633.67; $1,703.62 
 19.38 160.35 
 
 814.66 
 
 5,662.96 1,863.87 
 
 fVillage assessed and taxed with township. 
 
550 
 
 THIRD BIENNIAL, REPORT 
 
 TABLE XII 
 
 FINANCIAL STATISTICS OF REPRESENTATIVE VILLAGES OF MINNESOTA 
 
 CLASS 6 VILLAGES— 
 
 ITEMS 
 
 Hanska 
 
 Hardwich 
 
 Hawley 
 
 1 Year of incorporation 
 
 1901 
 
 Feb. 24 
 
 310 
 
 344 
 $110,970.00 
 322.59 
 
 Unknown* 
 
 Mar. 1 
 
 292 
 
 295 
 
 $120,499,00 
 
 408.47 
 
 1,442.57 
 
 1.2% 
 
 $4.89 
 
 76.52 
 
 .26 
 
 Unknown* 
 Mar. 1 
 
 3 Population according to U. S. census, 1910 
 
 4 Population in 1911, computed from 1900 and 1910 
 
 800 
 826 
 
 7 Total assessed valuation 
 
 10 Assessed valuation per capita (item 7 -;- item 4). . . 
 
 $172,880.00 
 
 209.30 
 
 7,875.03 
 
 29 Per cent of net debt to assessed val. (item 28 ■-- item 7) 
 
 
 4.6% 
 
 
 $9.53 
 
 
 472 50 
 
 
 .57 
 
 
 
 Receipts for all purposes, except schools: \ 
 I Revenue receipts: 
 
 A General revenues, as follows^ 
 
 (a) from taxes, except special assessments.. . . $593.73 
 
 (b) from licenses and permits — [ 
 
 $183.95 
 
 1,960.00 
 331.00 
 
 $4,710.94 
 
 (2) all others 
 
 27.00 
 5.00 
 
 124.90 
 
 (d) from grants and gifts to armories, fire 
 
 26.64 
 
 85 10 
 
 
 
 Total general revenues 
 
 B Commercial revenues, as follows — 
 
 
 
 
 $625.73 
 
 1.240.14 
 
 $2,601.59 
 
 $4,920.94 
 
 72.23 
 
 (b) from departmental earnings, rents, sales, etc.! 1.45 
 
 416.67 
 
 
 (c) from public service enterprises ' 
 
 2,841.99 
 2 75 
 
 
 
 
 
 
 
 
 Total commercial revenues ' " 
 
 Total revenue receipts 
 
 II Non-revenue receipts — 
 
 (a) from debt incurred during year 
 
 $1,241.69 
 1,867.32 
 
 $416.67 
 2,918.26 
 
 $2,916.97 
 7,837.91 
 
 
 40.00 
 
 
 (c) from other agency and trust collections,, 
 
 transfers and refunds 
 
 14 91 
 
 
 1 
 
 
 
 $40.00 
 
 2,958.26 
 
 69.18 
 
 .1 n!!7 14 
 
 $14.91 
 
 TOTAL RECEIPTS 
 
 Cash on hand at beginning of fiscal year 
 
 $1,867.32 
 
 600.12 
 
 2.467.44 
 
 7,862.82 
 
 794.89 
 
 8,647.71 
 
 
 ' 
 
 Payments for all purposes, except schools: 
 I For maintenance — 
 
 $099.64 
 
 $2,062.15 
 
 $4,532.89 
 1 678 60 
 
 (b) public service enterprises 
 
 
 
 
 
 
 $699.64 
 
 $2,062.15 
 
 $6,211.49 
 
 119 37 
 
 II Interest paid, including state loans^ 
 
 (a) on general debt 
 
 (b) on debt for public service enterprises 
 
 
 
 933 08 
 
 
 
 
 
 Total for maintenance and interest. . 
 Ill Permanent improvements — 
 
 $699.64 
 
 1,210.14 
 
 $2,062.16 
 
 803.21 
 
 $7,263.94 
 
 300 00 
 
 
 
 
 
 
 
 Total for permanent improvements. . 
 
 IV Payments on principal of debt, including state loans- 
 (b.) on general debt . . .... 
 
 $1,240.14 $803.21 
 
 $300.00 
 
 
 
 
 
 
 
 
 
 
 V Agency and trust payments, transfers and refunds — 
 
 
 $40.00 
 
 
 
 
 
 
 
 
 TOTAL PAYMENTS 
 
 $1,939.78 $2,906 36 
 
 ft? R7R Rf; 
 
 
 627.68 122.08 "i.oei.ie 
 
 2,467.44 3,027.44 8,647.71 
 
 Grand total of payments and cash on hand 
 
 
 *Not reported by village and not found in Kelly's Index Digest. 
 state's ofl^ce also failed to elicit the information. 
 
 Inquiry at secretary of the 
 
MINNESOTA TAX COMMISSION 
 
 551 
 
 — Continued 
 
 (FISCAL YEAR ENDING DECEMBER 31, 1911, OR DATE NEAREST THERETO) 
 Below 1,000 population in 1910 
 
 Hayfield 
 
 Hector 
 
 Ilendrum 
 
 Henning 
 
 Herman 
 
 Heron 
 Lake 
 
 HUI City 
 
 Hills 
 
 Unknown* 
 
 Feb. 26 
 
 586 
 
 600 
 $127,958.00 
 213.26 
 3,468.86 
 
 1881 
 
 Feb. 27 
 
 866 
 
 887 
 
 $232,620.00 
 
 262.26 
 
 19,000.00 
 
 8.2% 
 
 $21.42 
 
 960.00 
 
 1.08 
 
 1901 
 Apr. 1 
 355 
 
 394 
 
 $72,315.00 
 
 183.54 
 
 3,875.00 
 
 5.4% 
 
 $9.84 
 
 200.00 
 
 .51 
 
 Unknown* 
 Mar. 1 
 603 
 
 609 
 $103,202.00 
 169.46 
 
 1881 
 
 Fub. 20 
 
 604 
 
 609 
 $173,510.00 
 284.91 
 
 1881 
 
 Mar. 1 
 
 803 
 
 803 
 
 $212,098.00 
 
 264.13 
 
 14,500.00 
 
 6.8% 
 
 $18.06 
 
 580.00 
 
 .72 
 
 1910 
 
 Mar. 1 
 
 220 
 
 242 
 
 $125,762.00 
 
 519.68 
 
 17,199.59 
 
 13.7% 
 
 $71.07 
 
 882.02 
 
 3.64 
 
 1904 
 
 Mar. 1 
 
 398 
 
 464 
 $119,513.00 
 267.67 
 3 64 
 
 2.7% 
 
 
 
 
 $5.78 
 
 
 
 
 208.30 
 
 
 
 
 .35 
 
 
 
 
 
 
 
 
 $1,892.75 
 
 $4,368.85 
 
 2,700.00 
 170.00 
 
 $1,575.70 
 
 
 $2,083.19 
 2,530.00 
 
 168.66 
 
 115.96 
 
 $4,901.05 
 
 $944.63 
 
 $1,024.42 
 
 
 $2,548.00 
 63.50 
 
 62.50 
 25.00 
 
 49.00 
 
 51.60 
 1.00 
 
 135.00 
 
 40.00 
 
 61.94 
 
 76.18 
 
 32.89 
 
 45.25 
 
 177.44 
 
 48 25 
 
 
 
 
 
 
 
 
 
 
 
 
 $2,042.19 
 
 $7,316.03 
 
 $1,657.69 
 
 $2,656.75 
 
 $4,897.15 
 
 190.13 
 205.22 
 541.42 
 
 $4,963.65 
 
 1,297.73 
 
 107.92 
 
 2,504.12 
 
 97.42 
 
 $1,257.07 
 
 $1,112.67 
 
 92 28 
 
 82.62 
 
 737.89 
 1,512.09 
 
 
 
 
 
 1,533.90 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $1,616.52 
 
 $2,249.98 
 9,666.01 
 
 310.68 
 300.00 
 
 
 
 $936.77 
 5,833.92 
 
 $4,007.19 
 8,960.74 
 
 
 $92.26 
 
 3,668.71 
 
 $1,657.69 
 
 $2,666.75 
 
 $1,257.07 
 
 15,000.00 
 
 1,204.93 
 
 3.64 
 
 
 
 52.00 
 
 470.00 
 
 
 
 
 
 
 160.50 
 
 
 
 
 
 
 
 
 
 
 $610.68 
 
 10,175.69 
 
 38.89 
 
 10,214.68 
 
 
 $62.00 
 2,708.76 
 1,431.49 
 4,140.24 
 
 $470.00 
 
 6,303.92 
 
 127.29 
 
 6,431.21 
 
 
 $15,160.50 
 
 16,417.57 
 
 192.91 
 
 16,610.48 
 
 $3.64 
 
 $3,658.71 
 
 29.93 
 
 3,688.24 
 
 $1,667.59 
 
 21.77 
 
 1,679.36 
 
 $8,960.74 
 
 4,692.99 
 
 13,653.73 
 
 1,208.57 
 
 489.87 
 
 1,698.44 
 
 $2,095.93 
 1,445.82 
 
 $5,417.08 
 3,403.26 
 
 $1,270.87 
 
 $1,939.92 
 
 $5,081.95 
 
 $1,790.40 
 2,056.56 
 
 $7,603.51 
 
 $1,403.09 
 
 
 
 
 
 
 
 
 $3,641.76 
 
 120.52 
 
 $8,820.34 
 
 720.00 
 
 $1,270.87 
 
 175.20 
 
 $1,939.92 
 
 $5,081.95 
 
 $3,846.96 
 
 580.00 
 
 $7,603.51 
 
 $1,403.09 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $3,662.27 
 
 $9,540.34 
 
 112.10 
 
 $1,446.07 
 
 $1,939.92 
 
 $6,081.95 
 
 739.00 
 
 $4,426.96 
 
 8,407.20 
 
 $7,603.51 
 
 $1,403.09 
 
 295.35 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $112.10 
 
 
 
 $739.00 
 
 $8,407.20 
 
 500.00 
 
 
 $296.36 
 
 
 $210.33 
 
 $500.00 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $210.33 
 
 $500.00 
 
 .52.00 
 
 
 $600.00 
 
 
 
 
 $300.00 
 
 $-170.00 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $3,662.27 
 25.97 
 
 $9,952.44 
 
 262.14 
 
 10,214.58 
 
 $1,656.40 
 
 22.96 
 
 1,679.36 
 
 $2,491.92 
 1,648.32 
 4,140.24 
 
 $6,290.95 
 140.26 
 
 13,334.16 
 .119 57 
 
 $7,603.51 
 
 9,006.97 
 
 16,610.48 
 
 $1,698.44 
 
 3,688.24 
 
 6,431.21 13,653.73 
 
 1,698.44 
 
552 
 
 THIRD BIENNIAL REPORT 
 
 TABLE XI t 
 
 FINANCIAL STATISTICS OF REPRESENTATIVE VILLAGES OF MINNESOTA 
 
 CLASS 6 VILLAGES— 
 
 ITEMS 
 
 Hoffjnan 
 
 Holland 
 
 Houston 
 
 
 Unknown* 
 
 Mar. 5 
 
 391 
 
 403 
 $101,929.00 
 252.93 
 
 Unknown* 
 
 Feb. 27 
 
 293 
 
 297 
 t 
 
 1874 
 
 
 Feb 26 
 
 3 Population according to U. S. census, 1910 
 
 4 Population in 1911, computed from 1900 and 1910 
 
 700 
 716 
 
 
 $140,685.00 
 196 49 
 
 10 Assessed valuation per capita (item 7 -i- item 4). . . 
 
 
 4,865.00 
 3.6% 
 $6 80 
 
 29 Percent of net debt to assessed val. (item2S -i-item7) 
 
 
 
 
 
 
 
 
 
 291 90 
 
 
 
 
 41 
 
 
 
 
 
 Receipts for all purposes, except schools: 
 I Revenue receipts: 
 
 A General revenues, as follows — 
 
 (a) from taxes, except special assessments 
 
 (b) from licenses and permits — 
 
 $431.26 
 
 $306.02 
 1,144.00 
 
 $2,932.35 
 
 (2) all others 
 
 22.00 
 
 83 00 
 
 
 82.00 
 
 
 (d) from grants and gifts to armories, -fire 
 
 53.08 
 
 
 
 
 
 
 
 
 
 $507.24 S1.S92.02 
 
 $3,027.35 
 
 B Commercial revenues, as follows — 
 
 (a) from special assessments 
 
 
 
 
 
 
 59.25 
 
 
 
 
 1,701.62 
 
 
 
 
 
 
 
 
 Total commercial revenues . 
 
 
 $59.25 
 1,661.27 
 
 $1,837.93 
 4,866.28 
 
 
 $607.24 
 
 II Non-revenue receipts — 
 
 
 
 » 156.00 
 
 
 (c) from other agency and trust collections, 
 
 
 
 
 
 
 Total non-revenue receipts 
 
 
 $156.00 
 
 
 TOTAL RECEIPTS 
 
 $507.24 
 
 910.73 
 
 1,417.97 
 
 1,807.27 
 
 505.34 
 
 2,312.61 
 
 $4,865.28 
 59.51 
 
 
 Grand total of receipts and cash on hand 
 
 4,924.79 
 
 
 Payments for all purposes, except schools: 
 I For maintenance — 
 
 $1,089.12 
 
 $005.05 
 
 $2 078 25 
 
 (b) public service enterprises 
 
 
 
 
 
 
 
 $1,089.12 
 
 $606.05 
 
 12.42 
 
 $2,078.25 
 
 383 46 
 
 II Interest paid, including state loans — 
 
 
 
 
 
 
 
 
 Total for maintenance and interest. . 
 Ill Permanent improvements — 
 
 $1,089.12 
 
 $617.47 
 
 682,71 
 
 $2,461.71 
 
 
 
 
 
 
 
 
 
 
 $682.71 
 
 92.56 
 
 
 IV Payments on principal of debt, including state loans- 
 
 
 $2,387 39 
 
 
 
 
 
 
 
 
 
 
 $92.56 
 
 156.00 
 
 $2,387.39 
 
 V Agency and trust payments, transfers and refunds — 
 
 
 
 
 
 
 
 
 
 TOTAL PAYMENTS 
 
 $1,089.12 
 
 328.85 
 
 1,417.97 
 
 $1,648.74 
 
 763.87 
 
 2,312.61 
 
 $4,849.10 
 76.69 
 
 
 
 4,924.79 
 
 
 ♦Not reported by villase and not found in Kelly's Index Dige.st. Inquiry at the secretary of 
 state's office also failed to elicit the information. 
 tVillage assessed and taxed with township. 
 
MINNESOTA TAX COMiHSSION 
 
 553 
 
 ■ — ^Continued 
 
 (FISCAL YEAR ENDING DECEMBER 31, 1911, OR DATE NE.\EEST THERETO) 
 Below 1,000 population in 1910 
 
 Ivanhoe 
 
 Jasper 
 
 Karlstad 
 
 Kasota 
 
 Keewatin 
 
 KeUogg 
 
 Kennedy 
 
 Kerk- 
 hoven 
 
 1901 
 Feb. 21 
 
 Unknown* 
 
 Mar. 5 
 
 704 
 
 1905 
 
 Feb. 21 
 
 138 
 
 Unknown* 
 
 Mar. 30 
 
 700 
 
 1906 
 
 Feb. 15 
 
 605 
 
 1S77 
 
 ISSl 
 
 1881 
 Feb 28 
 
 484 
 
 372 
 
 ' 232 
 
 432 
 
 537 718 152 > 700 765 3SG 239 431 
 $98,239.00 $161,117.00 $22,178.00 $89,272.00 84,132,611.00 $54,834.00 $70,794.00 .$126,463.00 
 
 182.94 
 
 224.40 
 12,570.00 . . 
 7 8 ' ( . . 
 $17.51 . . 
 584.20 . . 
 .82 . . 
 
 145.91 
 
 127.53 
 7,700 00 
 
 8. 7^; 
 
 $11.00 
 402.00 
 
 .58 
 
 5,402.11 
 
 43,081.21 . 
 
 1 . 1 % ■ 
 
 $56.32 . 
 
 2,154.05 . 
 
 2.82 
 
 142.06 
 
 296.21 
 
 291.39 
 
 5.6^; 
 
 
 
 
 $10.25 
 
 
 
 
 30'^. 50 
 
 
 
 
 57 
 
 
 
 
 
 
 
 
 
 
 $1,987.17 
 2 640 03 
 
 $3,837.34 
 
 $12.75 
 
 720 00 
 23.00 . 
 
 $959.60 
 1,232.00: 
 
 $40,000.00 
 3,910.00 
 
 27 4'. 7 5 
 
 1 
 
 $227.66 
 
 1,500.00 
 15.00 
 14.25 
 
 $1,143.76 
 
 $2,190.34 
 
 30.00 
 
 202.00 
 20 00 . . 
 
 60.00 
 1.00 
 
 26.22 
 
 21.00 
 
 37.92 
 
 4S.S0 
 
 15.00 . 
 
 
 50.53 
 
 
 $4,695.09 
 
 $4,108.14 
 
 $770.76 
 
 $2,191.66 
 
 $44,184.75 
 
 $1,756.91 
 
 $1,230.98 
 
 $2,261.87 
 
 36.92 
 332.60 
 
 37.44 
 3,917.65 . 
 
 60.00, 
 
 346.40 
 1,010.70 . 
 
 1,020.58 
 
 ..50 
 
 41.10 
 
 132.91 
 
 
 $369.52 $3,955.09 
 5,064.61 8,063.23 
 
 $60.00 $1,357.10 $1,026.58 $0.50 $41.10 $132.91 
 
 830.76: 3,548.76 46,211.33 1,757.41 1,272.08 2,394.78 
 
 360.00 
 
 8,500.00 
 
 500.00 
 
 80.00' 168.00 
 
 42,859.05 , 
 90.00 . 
 
 
 $360.00 
 
 5,424.61 
 
 67.98 
 
 5,492.59 
 
 $8,500.00 
 
 16,563.23 
 
 21.40 
 
 16,584.63 
 
 $80.00 
 
 910.75 
 
 484.92 
 
 1,395.67 
 
 $668.00' 
 
 4,216.76 
 
 135.97 
 
 4,352.73 
 
 $42,949.05 . 
 88,160.38 
 282.29 
 88,442.67 
 
 
 
 
 $1,757.41 
 
 486.74 
 
 2,244.15 
 
 $1,272.08 
 
 9.19 
 
 1,281.27 
 
 $2,394.78 
 
 219.86 
 
 2,614.64 
 
 $1,237.92 
 1.206.41 
 
 $1,816.58 
 4,248.72 . 
 
 S820.S1 
 
 $1,541.25 
 1,342.96 . 
 
 $45,203,87 
 
 51,291.58 
 
 $975.96 
 
 $1,012.87 
 
 
 
 $2,444.33 
 
 $6,065.30 
 
 160.24 . 
 
 $820.81 
 
 $2,884.21 
 
 loO.OOj 
 
 $48,203.87 
 
 1,452.97 . 
 
 $1,291.58 
 
 $975.96 
 
 $1,012.87 
 
 68.55 
 
 
 1. 
 
 
 
 
 
 $2,444.33 
 
 2,500.00 
 
 $6,225.54 
 
 1,627.66 . 
 3,413.24 . 
 
 $820.81 
 
 $3,034.21 
 
 792.49'. 
 66.33 . 
 
 $49,666.84 
 
 $1,291.58 
 
 $975.96 
 
 225.00 
 
 $1,081.42 
 
 2GS.95 
 
 
 
 $2,500.00 
 
 
 
 $858.82 . 
 
 
 
 
 $268.95 
 
 
 
 $38,185.05 
 
 
 
 1,200.00 
 
 
 5,318.19 . 
 
 
 
 
 
 $5,318.19 . 
 
 
 
 $38,185.05 
 
 90.00 
 
 
 
 $1,200.00 
 
 $360.00 . 
 
 $80.00^ 
 : 
 
 $168.00 
 
 
 
 
 
 
 
 $5,304.33 $16,584.63 
 
 188.26 
 
 5,492.59 16,584.63 
 
 $900.81 $4,061.03 $87,931.89 $1,291.58 $1,200.96 $2,550.37 
 
 494.86 291.70 510.78 952.57 80.31 64.27 
 
 1,395.67, 4,352.73 88,442.67 2,244.15 1,281.27 2,614.64 
 
 IMineral. 
 
554 
 
 THIRD BIENNIAL, REPORT 
 
 TABLE XII 
 
 FINANCIAL STATISTICS OF REPRESENTATIVE VILLAGES OF MINNESOTA 
 
 CLASS 6 VILLAGES- 
 
 ITEMS 
 
 Knife 
 River 
 
 La Crescent 
 
 Luke 
 Wilson 
 
 1 Year of incorporation 
 
 2 Date when fiscal year ends 
 
 3 Population according to U. S. census, 1910 
 
 4 Population in 1911, computed from 1900 and 1910 
 
 censuses . 
 
 7 Total assessed valuation 
 
 10 Assessed valuation per capita (item 7 -^ item 4). 
 
 28 Net outstanding debt (except school debt) 
 
 29 Per cent of net debt to assessed val. (item 28 -^ item 7) 
 
 31 Net debt per capita (item 2S -^ item 4) 
 
 32 Annual interest on debt (except schools) 
 
 33 Annual interest per capita (item 32 -^ item 4) . . . 
 
 1909 
 
 Apr. 1 
 
 491 
 
 540 
 
 $26,384.00 
 
 48.86 
 
 249.49 
 
 0.9% 
 
 $0.46 
 
 14.96 
 
 .03 
 
 1903 
 
 Mar. 4 
 
 372 
 
 425 
 $64,789.00 
 152.44 
 
 1900 
 
 Mar. 1 
 
 219 
 
 240 
 $74,625.00 
 310.94 
 
 Receipts for all purposes, except schools: 
 I Revenue receipts: 
 
 A General revenues, as follows — 
 
 (a) from taxes, except special assessments. . . . 
 
 (b) from licenses and permits — 
 
 (1) liquor 
 
 (2) all others 
 
 (c) from fines and forfeits 
 
 (d) from grants and gifts to armories, fire 
 
 companies, etc 
 
 (e) from other general revenues 
 
 $329.35 
 
 $376.76 
 
 41.00 
 
 Total general revenues. 
 
 $370.36 
 
 $376.76 
 
 Commercial revenues, as follows — 
 
 (a) from special assessments 
 
 (b) from departmental earnings.rents, sales, etc 
 
 (c) from public service enterprises 
 
 (d) from interest collected 
 
 Total commercial revenues. 
 Total revenue receipts 
 
 II Non-revenue receipts — 
 
 (a) from debt incurred during year 
 
 (b) from collections for state and county 
 
 (c) from other agency and trust collections 
 
 transfers and refunds 
 
 Total non-revenue receipts. 
 
 TOTAL RECEIPTS 
 
 Cash on hand at beginning of fiscal year 
 
 Grand total of receipts and cash on hand 
 
 Payments for all purposes, except schools: 
 I For maintenance — 
 
 (a) village in general 
 
 (b) public service enterprises 
 
 Total for maintenance . 
 
 II Interest paid, including state loans — 
 
 (a) on general debt 
 
 (b) on debt for public service enterprises. . 
 
 Total for maintenance and interest. 
 
 Ill Permanent improvements — 
 
 (a) village in general 
 
 (b) public service enterprises. 
 
 Total for permanent improvements. . 
 
 IV Payments on principal of debt, including state loans- 
 
 (a) on general debt 
 
 (b) on debt for public service enterprises 
 
 $10.00 
 380.36 
 
 $32.00 
 $376.76 2,364.19 
 
 $380.36 
 
 380.36 
 
 $218.41 
 
 $218.41 
 
 13.50 
 
 $231.91 
 
 Total payments on debt. 
 
 V Agency and trust payments, transfers and refunds- 
 
 (a) licenses paid county and state 
 
 (b) all other payments 
 
 TOTAL PAYMENTS. . . 
 
 Cash on hand at end of year 
 
 Grand total of payments and cash on hand. 
 
 $376.76 
 178.86 
 666.61 
 
 $342.23 
 
 $342.23 
 
 $342.23 
 
 $231.91 
 148.44 
 380.35 
 
 $342.23 
 213.38 
 666.61 
 
 $1,277.19 
 
 975.00 
 45.00 
 25.00 
 
 $2,322.19 
 
 32.00 
 
 276.00 
 
 $276.00 
 
 2,629.19 
 
 233.30 
 
 2,862.49 
 
 $934.77 
 
 $934.77 
 
 61.45 
 
 $996.22 
 
 284.99 
 
 400.00 
 
 $400.00 
 
 275.00 
 
 $1,966.21 
 
 906.28 
 
 2,862.49 
 
 •Not reported by village and not found in Kelly's Index Digest, 
 state's office also failed to elicit the information. 
 
 Inquiry at the secretary of 
 
MINNESOTA TAX COMMISSION 
 
 555 
 
 — ^Continued 
 
 (FISCAL YEAR ENDING DECEMBER 31, 1911, OR DATE NEAREST THERETO) 
 Below 1,000 population in 1910 
 
 Lanesboro 
 
 Laporte 
 
 Lester 
 Prairie 
 
 Lewiston 
 
 Lewisville 
 
 Lismore 
 
 Lucan 
 
 Luce 
 
 1869 
 i Feb. 26 
 987 
 
 987 1 
 t I. 
 
 1908 
 
 Feb. 28 
 
 140 
 
 154 
 
 S20,635.00 
 
 133.99 
 
 300,00 
 
 1.6% 
 
 $1.95 
 
 18.00 
 
 .12 
 
 Unlcnown* 
 
 Mar. 5 
 
 420 
 
 420 
 
 $112,572.00 
 
 268.03 
 
 7,469.71 
 
 6.6% 
 
 $17.78 
 
 448.14 
 
 1.07 
 
 1875 
 
 Mar. 1 
 
 473 
 
 483 
 
 $188,154.00 
 
 389.55 
 
 1,500,00 
 
 0.8% 
 
 $3.10 
 
 60.00 
 
 .13 
 
 Unlcnown* 
 
 Mar. 1 
 
 218 
 
 240 
 
 $46,198.00 
 
 192.49 
 
 620.00 
 
 1.4% 
 
 $2.59 
 
 37.20 
 
 .16 
 
 1902 
 
 Feb. 27 
 
 268 
 
 301 
 $84,032.0C 
 279. IS 
 
 1904 
 
 Mar. 1 
 
 98 
 
 114 
 
 $47,007.0C 
 
 412.35 
 
 4,000.0C 
 
 8.5% 
 
 $35.10 
 
 240.00 
 
 2.11 
 
 1905 
 
 Mar. 11 
 
 139 
 
 153 
 $24,326.00 
 158 99 
 
 6,000.00 
 
 
 
 
 
 $6.08 
 
 
 
 300 00 
 
 
 
 .30 
 
 
 
 
 
 
 $1,800.00 
 
 $388.23 
 600.00 
 
 $500.00 
 1,990.00 
 
 
 $45.17 
 
 1,232.00 
 39.50 
 73.00 
 
 10,25 
 
 $193.14 
 
 2,000.00 
 29.00 
 
 $34.50 
 
 880.00 
 10.00 
 35.00 
 
 
 $2,200.00 
 10.00 
 20.00 
 
 47.71 
 
 $490.00 
 
 107 00 
 
 
 IS 00 
 
 
 
 
 87 17 
 
 
 56,57 
 
 44.08 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $2,009.17 
 
 $988.23 
 
 181.13 
 
 $2,546.57 
 
 $2,277.71 
 
 250.00 
 
 $1,405.92 
 
 85.25 
 30.75 
 
 $2,266.22 
 
 $969.50 
 
 85.28 
 
 $490.00 
 
 
 
 108.75 
 
 40.50 
 
 3,316.24 
 
 
 1,280.03 
 
 750.00 
 
 19.00 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $3,976.46 
 6,985.62 
 
 $181.13 
 1,169.36 
 
 $1,280.03 
 3,826.60 
 
 $1,000.00 
 3,277.71 
 
 $116.00 
 1,621.92 
 
 620.06 
 168.00 
 
 $108.76 
 2,374.97 
 
 $104.28 
 1,063.78 
 
 4,017.01 
 120.00 
 
 $40.50 
 630.60 
 
 
 
 10,00 
 
 300.00 
 
 
 10.00 
 
 
 339.90 
 
 
 
 
 
 
 
 
 
 
 $339.90 
 
 1,509.26 
 
 669.23 
 
 2,178.49 
 
 $10.00 
 
 3,836.60 
 
 .08 
 
 3,836.68 
 
 $300.00i $788.06 
 
 
 $4,137.01 
 5,200.79 
 
 $10.00 
 
 $5,985.62 
 
 913.11 
 
 6,898.73 
 
 3,677.71 
 
 720.00 
 
 4,297.71 
 
 2,309.98 
 
 $2,374.97 
 
 392.87 
 
 2,767.84 
 
 640.50 
 841.90 
 
 2,309.98 
 
 6,200.79 
 
 1.382.40 
 
 J6,633.00 
 
 $211,05 
 
 $1,540.66 
 
 $2,797.71 
 
 $1,290.93 
 
 $1,341.43 
 
 $4,501,80 
 
 $461.70 
 
 
 
 
 
 
 
 
 
 $6,633.00 
 
 $211.05 
 
 63.59 
 
 $1,640.66 
 
 390.00 
 
 $2,797.71 
 
 60.00 
 
 $1,290.93 
 
 23.75 
 
 $1,341.43 
 
 $4,501.80 
 
 158.64 
 
 $461.70 
 
 
 
 
 $6,633.00 
 
 $274.64 
 
 688.80 
 
 $1,930.66 
 
 $2,867.71 
 
 $1,314.68 
 
 $1,341.43 
 
 $4,660.44 
 
 420.35 
 
 $461.70 
 
 55.00 
 
 
 1,000.00 
 
 
 
 
 155.25 
 
 
 $688.80 
 
 1,089.28 
 
 $1,000.00 
 
 877.20 
 
 
 
 $420.36 
 
 $210.26 
 
 
 $500.00 
 
 $806.45 $863.55 
 
 
 
 
 
 
 $1,089.28 
 
 $877.20 
 
 $10,00 
 
 $500.00 
 
 $300.00 
 
 $806.45 
 
 $168,00 
 
 $863.65 
 
 
 
 
 $120,00 
 
 $10.00 
 
 
 
 
 
 
 $6,633.00 
 
 266.73 
 
 6,898.73 
 
 $2,062.72 
 
 125.77 
 
 2,178.49 
 
 $3,817.86 
 
 18.82 
 
 3,836.68 
 
 $3,657.71 
 
 640.00 
 
 4,297.71 
 
 $2,289. is! $2,204.98, 
 
 $5,200.79 
 
 $681.96 
 700.46 
 
 2,309.98 
 
 2,767.84 
 
 , 5,200.79 
 
 1,382.40 
 
 fVillage assessed and taxed Vith township. 
 
556 
 
 THIRD BIENNIAL REPORT 
 
 TABLE XII 
 
 FINANCIAL STATISTICS OF REPRESENTATIVE VILLAGES OF MINNESOTA 
 
 CLASS 6 VILLAGES- 
 
 ITEMS 
 
 1 Year of incorporation 
 
 2 Date when fiscal year ends 
 
 3 Population according to U. S. census, 1910 
 
 4 Population in 1911, computed from 1900 and 1910 
 
 ■ censuses 
 
 7 Total assessed valuation 
 
 10 Assessed valuation per capita (item 7 -i- item 4) . . . 
 
 28 Net outstanding debt (except school debt) 
 
 29 Percentof net debt to assessed val. (item 28 -r item 7) 
 
 31 Net debt per capita (item 28 -j- item 4) 
 
 32 Annual interest on debt (except scliools) 
 
 33 Annual interest per capita (item 32 -i- item 4). . . 
 
 Lyie 
 
 Mcintosh 
 
 McKinley 
 
 1875 
 
 Mar. 1 
 
 652 
 
 558 
 
 $128,299,00 
 
 229.92 
 
 6,207.08 
 
 4.9% 
 
 $11.13 
 
 192.42 
 
 .35 
 
 Unknown* 
 
 Feb. 19 
 
 634 
 
 640 
 
 $133,932.00 
 
 209.27 
 
 10,237.00 
 
 7.7% 
 
 $16.00 
 
 541.85 
 
 .85 
 
 Unknown* 
 
 Mar. 1 
 
 411 
 
 426 
 
 $45,359.00 
 
 106.48 
 
 8,344.00 
 
 18.4% 
 
 $19.59 
 
 470.64 
 
 1.11 
 
 Receipts for all purposes, except schools: 
 I Revenue receipts: 
 
 A General revenues, as follows — 
 
 (a) from taxes, except special assessments.. 
 
 (b) from licenses and permits — 
 
 (1) liquor 
 
 (2) all others 
 
 (c) from fines and forfeits 
 
 (d) from grants and gifts to armories, fire 
 
 companies, etc 
 
 (e) from other general revenues 
 
 $2,286.62 
 
 $3,653.22 
 
 105.00 
 32.00 
 
 86.96 
 
 58.00 
 11.00 
 
 183.70 
 
 Total general revenues . 
 
 $2,S10.S8 
 
 Commercial revenues, as follows^ 
 
 (a) from special assessments 
 
 (b) from departmental earnings,rents,sales,etc 
 
 (c) from public service enterprises 
 
 (d) from interest collected 
 
 238.69 
 
 $3,906.92 
 
 245.21 
 18.25 
 
 Total commercial revenues. 
 Total revenue receipts 
 
 II Non-revenue receipts — 
 
 (a) from debt incurred during year 
 
 (b ) from collections for state and county .- . . 
 
 (c) from other agency and trust collections, 
 
 transfers and refunds 
 
 Total non-revenue receipts 
 
 TOTAL RECEIPTS 
 
 Cash on hand at beginning of fiscal year 
 
 Grand total of receipts and cash on hand 
 
 $238.69 
 2,749.27 
 
 $263.46 
 4,169.38 
 
 11,247.16 
 
 $3,697.08 
 6,446.35 
 
 6,446.36 
 
 $11,247.16 
 
 16,416.54 
 
 157.10 
 
 15,573.64 
 
 $975.97 
 
 2,860.00 
 
 17.50 
 
 411.00 
 
 21.60 
 
 $4,286.07 
 
 117.00 
 2,545.53 
 
 $2,662.63 
 6,948.60' 
 
 150.00 
 193.00 
 
 $343.00 
 
 7,291.60 
 
 21.99 
 
 7,313.59 
 
 Payments for all purposes, except schools: 
 I For maintenance — 
 
 (a) village in general 
 
 (b) public service enterprises 
 
 Total for maintenance . 
 
 II Interest paid, including state loans^ 
 
 (a) on general debt 
 
 (b) on debt for public service enterprises. 
 
 Total for maintenance and interest. 
 
 Ill Permanent improvements — 
 
 (a) village in general 
 
 (b) public service enterprises. 
 
 Total for permanent improvements. 
 
 IV Payments on principal of debt, including state loans- 
 
 (a) on general debt 
 
 (b) on debt for public service enterprises 
 
 Total payments on debt. 
 
 V Agency and trust payments, transfers and refunds — 
 
 (a) licenses paid county and state 
 
 (b) all other payments •. 
 
 TOTAL PAYMENTS. . . 
 
 Cash on hand at end of year 
 
 Grand total of payments and cash on hand. 
 
 $2,642.28 
 
 $6,507.09 
 
 $2,642.28 
 
 71.24 
 
 $6,507.09 
 
 390.00 
 
 $2,713.62 
 
 $6,897.09 
 
 $3,732.83 
 
 $4,007.23 
 333.74 
 
 $3,732.83 
 
 $4,340.97 
 
 $6,446.35 
 ' '6,446.35 
 
 $11,238.06 
 
 4,336.58 
 
 15,573.64 
 
 $5,801.13 
 1,352.60 
 
 $7,163.73 
 
 $7,163.73 
 
 $150.00 
 
 $7,303.73 
 
 9.86 
 
 7,313.59 
 
 'Not reported by village and not found in Kelly's Index Digest, 
 state's office also failed to elicit the information. 
 ^Mineral. 
 
 Inquiry at the secretary of 
 
MINNESOTA TAX COMMISSION 
 
 557 
 
 — ^Continued 
 
 (FISCAL YEAR ENDING DECEMBER 31, 1911, OR DATE NEAREST THERETO) 
 Below 1,000 population in 1910 
 
 Mabel 
 
 Madison 
 Lake 
 
 Mapleton 
 
 Uarble 
 
 Marietta 
 
 Marine 
 
 Mazeppa 
 
 Meire 
 Grove 
 
 Unknown* 
 
 Mar, 1 
 
 549 
 
 554 
 
 $129,103.00 
 
 233.04 
 
 3,390.00 
 
 2.6%. 
 
 $6.13 
 
 203.40 
 
 .37 
 
 Unknown* 
 
 Mar. 1 
 
 335 
 
 338 
 
 $60,462.00 
 
 178.88 
 
 6,000.00 
 
 9.9%, 
 
 $17.76 
 
 240.00 
 
 .71 
 
 1878 
 
 Mar. 1 
 
 809 
 
 809 
 
 $235,070.00 
 
 290.57 
 
 8,068.50 
 
 3.4%, 
 
 $9.97 
 
 500.00 
 
 .62 
 
 1909 
 Mar. 1 
 
 887 
 
 975 
 
 85,398,837.00 
 
 5,537.27 
 
 11,399.03 
 
 0,2%, 
 
 S11.69 
 
 669.95 
 
 .58 
 
 LTnknown* 
 
 Mar. 1 
 
 338 
 
 357 
 
 $103,823.00 
 
 290.82 
 
 294.85 
 
 0.3% 
 
 $0.83 
 
 17.68 
 
 .05 
 
 1875 
 Dec. 31 
 
 491 
 
 491 
 
 $67,477.00 
 
 137.43 
 
 134.6.5 
 
 0.2%, 
 
 $0.27 
 
 8.07 
 
 .02 
 
 1877 
 
 Mar. 1 
 
 471 
 
 471 
 
 S139,492.00 
 
 296.16 
 
 768.87 
 
 0.6% 
 
 $1.63 
 
 46.12 
 
 .10 
 
 Unknown* 
 Mar. 1 
 163 
 
 163 
 
 $29,810.00 
 
 182.89 
 
 1,322.60 
 
 4.4%„ 
 
 $8.11 
 
 79.35 
 
 .49 
 
 $3,018.46 
 
 
 $3,015.89 
 
 2,125.35 
 
 283.00 
 
 20.00 
 
 99.02 
 80.49 
 
 $60,808.35 
 
 990.00 
 57.00 
 40.00 
 
 95.02 
 
 $1,028.71 
 
 $79.04 
 
 $301.84 
 
 090.00 
 17.00 
 15.25 
 
 
 $1,470.00 
 
 3.00 
 
 27.00 
 
 322.90 
 
 $980 00 
 
 10 50 
 
 100.00 
 40.00 
 
 38.73 
 
 
 
 60 00 
 
 3.50 
 101.93 
 
 
 
 3.58 
 
 
 
 
 
 
 
 
 
 
 $3,088.96 
 
 $1,822.96 
 
 153.65 
 300.00 
 
 $6,224.36 
 
 38.01 
 379 89 
 
 $61,990.37 
 
 $1,207.44 
 
 $184.47 
 
 $1,024.09 
 
 16.73 
 
 20.45 
 
 1,405.73 
 
 ,$983.58 
 
 282 25 
 
 
 174.71 
 
 139.84 
 
 210 95 
 
 52 91 
 
 620.56 
 
 2,449.37 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $335.16 
 3,424.12 
 
 $454.25 
 2,277.21 
 
 6,000.00 
 30.00 
 
 $944.46 
 7,168.81 
 
 $2,449.37 
 64,439.74 
 
 105,846.33 
 
 $174.71 
 1,382.16 
 
 $139.84 
 324.31 
 
 134.65 
 
 $1,442.91 
 1,467.00 
 
 768.87 
 300.00 
 
 $210.95 
 1,194,63 
 
 2,100.00 
 
 
 124.65 
 
 
 20 00 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $6,030.00 
 8,307.21 
 2,441.71 
 
 10,748.92 
 
 $124.65 
 7,293.46 
 1,952.99 
 9,246.46 
 
 $105,846.33 
 
 170,286.07 
 
 2,133.94 
 
 172,420.01 
 
 
 $134.65 
 458.96 
 417.67 
 876.63 
 
 $1,068.87 
 
 2,536.87 
 
 631.39 
 
 4,167.26 
 
 $2,120.00 
 
 $3,424.12 
 
 $1,382.15 
 
 10.32 
 
 1,392.47 
 
 3,314.63 
 224.35 
 
 3,424.12 
 
 3,538.88 
 
 $2,471.27 
 
 $2,135.81 
 
 $2, 415. .50 
 666.79 
 
 $22,640.92 
 19,218.80 
 
 $1,353.32 
 
 $876.63 
 
 $1,877.82 
 1,439.39 
 
 $422.53 
 
 
 
 
 
 
 $2,471.27 
 
 $2,135.81 
 
 $3,082.29 
 
 425.00 
 
 $41,869.72 
 
 $1,353.32 
 
 $876.63 
 
 $3,317.21 
 
 35.31 
 
 $422.53 
 
 119.00 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $2,661.27 
 
 $2,139.81 
 
 8,345.16 
 
 $3,507.29 
 
 1,212.76 
 88.00 
 
 $41,859.72 
 
 1,423.70 
 
 $1,363.32 
 
 $876.63 
 
 $3,362.52 
 
 $641.63 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $8,345.16 
 
 $1,300.76 
 
 1,000.00 
 
 $1,423.70 
 
 105,934.60 
 
 
 
 
 
 $500.00 
 
 
 
 $500.00 
 
 $2,800.00 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $500.00 
 
 
 $1,000.00 
 
 124.05 
 
 $105,934.60 
 
 
 
 $500.00 
 
 300.00 
 
 $2,800.00 
 
 $30.00 
 
 
 
 20 00 
 
 
 
 
 
 
 
 
 
 
 
 
 $3,061.27 
 
 $10,510.97 
 
 237.95 
 
 10,748.92 
 
 $5,932.70 
 3,313.76 
 9,246.46 
 
 $149,218.02 
 
 23,201.99 
 
 172,420.01 
 
 $1,353.32 
 
 39.15 
 
 1,392.47 
 
 $876.63 
 
 $4,152.62 
 
 14.74 
 
 4,167.26 
 
 $3,361.63 
 177.35 
 
 3,424.12 
 
 876.63 
 
 3,538.88 
 
558 
 
 THIRD BIENNIAL REPORT 
 
 TABLE XII 
 
 FINANCIAL STATISTICS OF REPRESENTATIVE VILLAGES OF MINNESOTA 
 
 CLASS 6 VILLAGES- 
 
 ITEMS 
 
 Menahga 
 
 Mesaba 
 
 Milan 
 
 1 Year of incorportition 
 
 2 Date when fiscal year ends 
 
 '6 Population according to U. S. census, 1910 
 
 4 Population in 1911, computed from 1900 and 1910 
 
 censuses 
 
 7 Total assessed valuation 
 
 10 Assessed valuation per capita {item 7 — item 4). 
 
 28 Net outstanding debt (except school debt) 
 
 29 Pereentof net debt to assessed val. (item 28 -^item7) 
 
 31 Net debt per capita (item 28 -^ item 4) 
 
 32 Annual interest on debt (except schools) 
 
 33 Annual interest per capita (item 32 -r- item 4). . . 
 
 Unknown* 
 
 Mar. 12 
 
 346 
 
 346 
 S69. 145.00 
 199.84 
 
 Unknown* 
 Apr. 1 
 84 
 
 86 
 $133,424.00 
 1,551.44 
 
 Unknown* 
 
 Feb. 27 
 
 4 68 
 
 475 
 
 t 
 
 Receipts for all purposes, except schools: 
 I Revenue receipts: 
 
 A General revenues, as follows — 
 
 (a) from taxes, except special assessments., 
 
 (b) from licenses and permits — 
 
 (1) liquor 
 
 (2) all others 
 
 (c) from fines and forfeits 
 
 (d) from grants and gifts to armories, fire 
 
 companies, etc 
 
 (e) from other general revenues 
 
 $518,00; $800.00 81,441.13 
 1,980,00 
 
 11.00; 
 35.49' 
 
 000.00 
 
 Total general revenues. 
 
 Commercial revenues, as follows — 
 
 (a) from special assessments 
 
 (b) from departmental carnings.rents, sales, etc, 
 
 (c) from public service enterprises 
 
 (d) from interest collected 
 
 63.49 , 
 15.00 
 
 Total commercial revenues. 
 Total revenue receipts 
 
 $78.49 
 650.79, 
 
 3,380.00 
 
 II Non-revenue receipts — j 
 
 (a) from debt incurred during year 
 
 (b) from Collections for state and county 
 
 (c) from other agency and trust collections, 
 
 transfers and refunds 
 
 Total non-revenue receipts. 
 
 TOTAL RECEIPTS 
 
 Cash on hand at beginning of fiscal year 
 
 Grand total of receipts and cash on hand 
 
 6,865.61 
 
 $14.45 
 
 411.90 
 
 .87 
 
 2.50 
 
 $572.30 $3,380.00 1 $1,443.63 
 
 54.19 
 
 5.00 
 
 123.50 
 
 $182.69 
 1,626.32 
 
 1,697.00 
 
 I $20.00 $1,697.00 
 
 $650.79 3,400.00 3,323.32 
 
 106.33 156.35 3.36 
 
 757.12I 3,556.85 3,326.68 
 
 Payments for all purposes, except schools: 
 I For maintenance — 
 
 (a) village in general 
 
 (b) public service enterprises 
 
 $200,46 $1,760,00 $1,078.27 
 112,17 440.00 
 
 Total for maintenance. 
 
 II Interest paid, including state loans — 
 
 (a) on general debt 
 
 (b) on debt for public service enterprises, 
 
 $312.63 $2,200.00 $1,078.27 
 
 ' 212.28 
 
 Total for maintenance and interest. 
 
 Ill Permanent improvements — 
 
 (a) village in general 
 
 (b) public service enterprises. 
 
 $312.63 
 
 $2,200.00 
 
 $1,290.65 
 
 101.44 
 174.95 
 
 
 80.00 
 
 
 427.50 
 
 
 
 Total for permanent improvements. , 
 
 V Payments on principal of debt, including state loans- 
 
 (a) on general debt 
 
 (b) on clcbt for public service enterprises 
 
 Total payments on debt. 
 
 V Agency and trust payments, transfers and refunds- 
 
 (a) licenses paid county and state 
 
 (b) all other payments 
 
 $276.39 
 
 ; $507.50 
 
 $1,007,021 1,496.05 
 
 $1,007.62 1 $1,496.05 
 
 20.00' 
 
 TOTAL PAYMENTS. . . 
 
 Cash on hand at end of year 
 
 Grand total of payments and cash on hand. 
 
 $589.02 $3,227.62 $3,294.10 
 
 168.10 329.23 32.68 
 
 757.12 3,656.86 3,326.68 
 
 *Not reported by village and not found iu Kelly's Index Digest. Inquiry at the secretary of 
 
 state's office also failed to elicit the information. 
 tVillage assessed and taxed with township. 
 §Mincral. 
 
MINNESOTA TAX COMMISSION 
 
 559 
 
 — ^Continued 
 
 (FISCAL YEAR ENDING DECEMBER 31, 1911, OR DATE NEAREST THERETO) 
 Below 1,000 population in 1910 
 
 Minneota 
 
 Minnetonka 
 Beach 
 
 Moose 
 Lake 
 
 Mora 
 
 Morris- 
 town 
 
 Morton 
 
 Murdock 
 
 Nerstrand 
 
 1881 
 
 Mar. 1 
 
 819 
 
 823 
 
 $189,416.00 
 
 230.15 
 
 11,000.00 
 
 5 S% 
 
 Unknown* 
 
 Mar. 1 
 
 166 
 
 172 
 $385,616.00 
 224.20 
 
 Unknown* 
 Mar. 1 
 526 
 
 543 
 
 $61,086.00 
 
 112.50 
 
 12,742.38 
 
 20.9% 
 
 $23.47 
 
 764.52 
 
 1.41 
 
 Unknown* 
 Mar. 1 
 892 
 
 902 
 
 $180,094.00 
 
 199.66 
 
 24,949.05 
 
 13.9% 
 
 $27.66 
 
 1,371.64 
 
 1.52 
 
 1875 
 
 Mar. 1 
 
 592 
 
 592 
 
 $127,816.00 
 
 215.91 
 
 1,500.00 
 
 1.1% 
 
 $2.53 
 
 90.85 
 
 .15 
 
 Unlvnown* 
 Mar. 4 
 761 
 
 761 
 $179,355.00 
 235.68 
 
 1881 
 
 Feb. 17 
 
 288 
 
 289 
 
 $70,888.00 
 
 245.29 
 
 200.00 
 
 0.3% 
 
 $0.69 
 
 24.00 
 
 .08 
 
 Unknown* 
 Feb. 28 
 292 
 
 296 
 $102,037.00 
 344.72 
 2 670 03 
 
 
 
 2.6% 
 
 $13 37 
 
 
 $9.02 
 
 550 00 
 
 
 
 160.20 
 
 67 
 
 
 
 .54 
 
 
 
 
 $1,743.82 
 
 2,805,00 
 65 00 
 
 $4,123.46 
 500.00 
 
 $500.00 
 
 2,640.00 
 47.00 
 95.00 
 
 51.87 
 
 $3,872.37 
 
 2,920.00 
 39.00 
 
 $598.87 
 
 2,200.00 
 
 20.00 
 
 2.00 
 
 $547.56 
 
 1,800.00 
 12.00 
 
 $1,214.56 
 
 $1,830.01 
 
 12.00 
 
 7.00 
 
 
 45.00 
 
 
 94 50 
 
 
 59.11 
 
 
 15 01 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $4,698.32 
 
 480 76 
 
 $4,668.46 $3,333.87 
 
 $6,831.37 
 
 $2,820.87 
 
 9.75 
 153.62 
 
 $2,418.67 
 
 $1,226.66 
 
 $1,862.02 
 
 31.00 
 
 35.00 
 211 75 
 
 14.75 1,222.27 
 
 145.00 
 705.21 
 
 150.00 
 417 26 
 
 246.50 
 
 54.39 
 91.00 
 
 
 
 
 10.85 
 
 
 
 
 
 
 
 
 
 $727.51 
 6,426.83 
 
 $14.75 
 4,683.21 
 
 $1,222.27 
 4,656.14 
 
 $860.21 
 7,681.58 
 
 11,737.97 
 80.00 
 
 $163.37 
 2,984.24 
 
 $578.10 
 2,996.77 
 
 $246.60 
 1,473.05 
 
 $176.39 
 2,028.41 
 
 660.00 
 
 
 360.00 
 
 300.00 
 
 200.00 
 
 
 
 
 
 
 
 
 
 
 
 
 $660.00 
 6,086.83 
 S176 BO 
 
 
 $360.00 
 4,916.14 
 
 $11,817.97 
 
 19,499.55 
 
 427.89 
 
 19,927.44 
 
 $300.00 
 
 3,284.24 
 
 8.91 
 
 3,293.16 
 
 $200.00 
 3,196.77 
 
 
 
 $4,683.21 
 
 $1,473.06 
 
 17.04 
 
 1,490.09 
 
 $2,028.41 
 77.64 
 
 6,262.33 5,222.46 
 
 4,916.14 
 
 3,196.77 
 
 2,106.05 
 
 $3,0.50.31 
 
 9QQ 00 
 
 $4,545.46 
 
 $1,471.87 
 
 $3,527.07 
 1.394.75 
 
 $1,569.09 
 
 $2,538.12 
 
 $1,135.01 
 
 $565.46 
 
 
 
 
 
 
 
 
 $3,260.31 
 
 $4,546.46 
 
 $1,471.87 
 
 $4,921.82 
 
 1,361.52 
 
 $1,669.09 
 
 90.85 
 
 $2,538.12 
 
 $1,136.01 
 
 40.15 
 
 $666.46 
 
 286.35 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $3,260.31 
 
 2,127.24 
 
 $4,646.46 
 
 $1,471.87 
 
 2,696.42 
 
 $6,283.34 
 
 $1,659.94 
 
 $2,538.12 
 
 $1,175.16 
 
 $851.81 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 223 55 
 
 
 $2,696.42 
 
 170.00 
 
 
 
 
 
 
 $12,163.75; 81,324.50 
 
 $246.67 
 
 $200.00 
 
 $940.91 
 
 
 
 
 
 
 
 
 
 
 
 $223.65 
 
 
 $170.00 
 
 $12,163,761 $1,324.50 
 
 $246.67 
 
 200.00 
 
 $200.00 
 
 $940.91 
 
 fifio no 
 
 
 360.00 80.00 
 
 300.00 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $6,261.10 
 
 1.23 
 
 6,262.33 
 
 $4,646.46 
 
 677.00 
 
 6,222.46 
 
 $4,698.29 
 
 217.85 
 
 4,916.14 
 
 $18,527.09 
 
 1,400.36 
 
 19,927.44 
 
 $3,284.44 
 
 8.71 
 
 3,293.15 
 
 $2,984.79 
 
 211.98 
 
 3,196.77 
 
 $1,375.16 
 
 114.93 
 
 1,490.09 
 
 $1,792.72 
 
 313.33 
 
 2,106.05 
 
560 
 
 THIRD BIENNIAL REPORT 
 
 TABLE XII 
 
 FINANCIAL STATISTICS OF REPRESENTATIVE VILLAGES OF MINNESOTA 
 
 CLASS 5 VILLAGES— 
 
 ITEMS 
 
 New 
 Richland 
 
 New 
 York 
 
 Newport 
 
 
 1878 
 
 Feb. 23 
 
 686 
 
 685 
 
 $170,914.00 
 
 249.51 
 
 5,046.58 
 
 3.0% 
 
 $7.37 
 
 279.39 
 
 .41 
 
 Unknown* 
 
 1891 
 
 
 
 3 Population according to U. S. census, 1910 
 
 4 Population in 1911, computed frona 1900 and 1910 
 
 474 
 
 486 
 $66,303.00 
 136.43 
 
 370 
 
 
 $112,873.00 
 300.19 
 
 10 Assessed valuation per capita (item 7 -^ item 4), . . 
 
 
 
 
 31 Net debt per capita (item 28 -r- item 4) 
 
 
 
 
 
 
 
 
 
 
 
 
 Receipts for all purposes, except schools: 
 I Revenue receipts; 
 
 A General revenues, as follows — 
 
 (a) from taxes, except special assessments.. . . 
 
 (b) from licenses and permits — 
 
 $1,125.68 
 
 $609.80 
 2 000 00 
 
 $582.65 
 
 
 72.00 
 30.00 
 
 397.07 
 
 2 00 
 
 
 
 
 
 (d) from grants and gifts to armories, fire 
 
 28 38 
 
 
 
 
 
 
 
 
 
 
 $1,624.75 
 
 186.00 
 
 3.75 
 
 451.97 
 
 $2,640.18 
 
 $682.66 
 
 B Commercial revenues, as follows — 
 
 (b) from (lepartmental earnings, rents, sales. etc. 
 
 51.00. . 
 
 
 
 
 
 (d) from interest collected 
 
 
 
 
 
 
 
 
 $641.72 
 2,266.47 
 
 1,075.01 
 
 $61.00 
 
 
 
 2,691.18 
 
 $582.65 
 
 II Non-revenue receipts — 
 
 (a) from debt incurred during year 
 
 (b) from collections for state and county 
 
 
 
 (c) from other agency and trust collections. 
 
 
 
 
 
 
 
 
 
 $1,076.01 
 3,341.48 
 1,136.65 
 4,478.03 
 
 
 
 TOTAL RECEIPTS 
 
 $2,691.18 
 
 $582.66 
 90 83 
 
 Cash on hand at beginning of fiscal year 
 
 
 2,691.18 
 
 673 48 
 
 
 
 Payments for all purposes, except schools: 
 I For maintenance — 
 
 $2,626.30 
 
 $2,598.80 
 
 $52.S 20 
 
 
 
 
 
 
 
 
 $2,626.30 
 
 51.73 
 
 $2,698.30 
 
 $623.20 
 
 II Interest paid, including state loans — 
 
 
 
 
 
 
 
 
 Total for maintenance and interest. . 
 Ill Permanent improvements — 
 
 $2,678.03 
 
 $2,698.80 
 
 $623.20 
 
 (b) public service enterprises 
 
 
 
 
 
 
 
 
 Total for permanent improvements. . 
 
 
 
 
 IV Payments on principal of debt, including state loans- 
 
 $1,800.00 
 
 
 
 
 
 
 
 
 
 
 Total payments on debt, 
 
 $1,800.00 
 
 
 
 V Agency and trust payments, transfers and refunds — 
 
 
 
 
 
 
 
 
 
 
 
 TOTAL PAYMENTS 
 
 $4,478.03 
 
 $2,598.80 
 
 92.38 
 
 2,691.18 
 
 $623.20 
 
 
 150.28 
 
 
 4,478.03 
 
 673 48 
 
 
 
 *Not reported by village and not found in Kelly's Index Digest. 
 state's office also failed to elicit the information. 
 fVillage assessed and taxed with township. 
 
 Inquiry at the secretary of 
 
MINNESOTA TAX COMMISSION 
 
 561 
 
 — Continued 
 
 (FISCAL YEAR ENDING DECEMBER 31. 1911, OR DATE NEAREST THERETO) 
 Below 1,000 population in 1910 
 
 Nicollet 
 
 Ogilvie 
 
 Olivia 
 
 Onamia 
 
 Osseo 
 
 Pequot 
 
 Pillager 
 
 Pine 
 Island 
 
 1881 
 
 Mar. 1 
 
 338 
 
 339 
 $104,903.00 
 309.45 
 
 1902 
 
 Feb. 29 
 
 270 
 
 303 
 
 t 
 
 1881 
 
 Mar. 1 
 
 960 
 
 960 
 
 $318,962.00 
 
 332.25 
 
 12,000.00 
 
 3.8% 
 
 $12.50 
 
 680.00 
 
 .71 
 
 1908 
 
 Apr. 1 
 
 314 
 
 345 
 $41,291.00 
 119.68 
 
 1875 
 
 Mar. 15 
 
 390 
 
 394 
 $110,377.00 
 280.15 
 
 1902 
 
 Mar. 4 
 
 260 
 
 292 
 
 $48,605.00 
 
 166.47 
 
 1,538.39 
 
 3.2% 
 
 $5.27 
 
 92.28 
 
 .32 
 
 1900 
 
 Mar. 1 
 
 216 
 
 237 
 $22,062.00 
 93.09 
 
 1878 
 Apr. 1 
 834 
 
 834 
 $251,830.00 
 
 4,000.00 
 
 
 500 00 
 
 3.8% 
 
 
 
 
 
 0.2% 
 $0 60 
 
 $11.80 
 
 
 
 
 
 200.00 
 
 
 
 
 
 25.00 
 03 
 
 .59 
 
 
 
 
 
 
 
 
 
 
 
 
 $245.07 
 
 $4,802.89 
 
 3,944.35 
 
 35.00 
 
 2.00 
 
 381.56 
 
 $49.47 
 
 2,072.00 
 20.00 
 20.00 
 
 $0.04 
 
 1,760.00 
 
 3.00 
 
 25.00 
 
 $754.09 
 
 $188.52 
 
 784.00 
 
 6.00 
 
 13.00 
 
 50.00 
 
 $1,570.52 
 
 3,440.00 
 49 50 
 
 $1,950.00 
 
 
 11.00 
 
 
 
 
 69 00 
 
 24 88 
 
 
 45.82 
 
 70 34 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $1,974.88 
 
 300 00 
 
 $256.07 
 
 $9,165.80 
 
 $2,161.47 
 
 $1,794.04 
 
 $799.91 
 
 $1,041.52 
 
 $5,189.36 
 
 86 50 
 
 
 316.55 
 6,243.77 
 
 18.00 
 
 60.00 
 
 
 2.90 
 
 115 66 
 
 
 18.00 
 
 
 389 32 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $385.60 
 
 $18.00 
 274.07 
 
 $6,560.32 
 15,726.12 
 
 $18.00 
 2,179.47 
 
 $60.00 
 1,851.04 
 
 
 $2.90 
 1,044.42 
 
 $504.98 
 
 2,360.38 
 
 4,000.00 
 
 $799.91 
 
 5,694.34 
 
 
 60.00 
 
 28.00 
 
 240.00 
 
 
 16.00 
 
 660 00 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $4,000.00 
 
 6,360.38 
 
 849.03 
 
 
 $60.00 
 
 15,786.12 
 
 2,407.66 
 
 18,193.78 
 
 $28.00 
 2,207.47 
 
 795.88 
 3,003.35 
 
 $240.00 
 
 2,091.04 
 
 S64.70 
 
 2,658.74 
 
 
 $16.00 
 1,060.42 
 
 167.48 
 1,227.90 
 
 $560.00 
 
 $274.07 
 
 17.41 
 
 291.48 
 
 $799.91 
 1,538.39 
 2,338.30 
 
 6,254.34 
 
 7,209.41 
 
 6,254.34 
 
 $1,456.08 
 
 $262.95 
 
 $2,941.22 
 6,711.20 
 
 $1,622.36 
 
 $1,254.58 
 
 $825.35 
 
 $344.33 
 
 $5,451.10 
 
 
 
 
 
 
 
 
 $1,456.08 
 
 $262.95 
 
 $9,652.42 
 
 745.00 
 
 $1,622.36 
 
 $1,264.58 
 
 $825.35 
 
 $344.33 
 
 46.90 
 
 $5,461.10 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $1,456.08 
 
 $262.95 
 
 $10,397.42 
 
 344.78 
 1,912.46 
 
 $1,622.36 
 
 $1,254.58 
 
 945.56 
 
 $826.35 
 
 $391.23 
 
 $5,451.10 
 
 4,000.00 
 
 
 
 
 
 
 
 
 
 
 
 
 $4,000.00 
 
 
 $2,267.24 
 
 3,000.00 
 
 
 $945.56 
 
 
 
 
 
 
 
 $800.00 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $3,000.00 
 
 60.00 
 
 
 
 
 $800.00 
 
 16.00 
 
 
 
 
 $28,00 
 
 $240.00 
 
 
 S560.00 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $5,456.08 
 1,753.33 
 7,209.41 
 
 $262.95 
 
 28.63 
 
 291.48 
 
 $15,714.66 
 
 2,479.12 
 
 18,193.78 
 
 $1,650.36 
 1,352.99 
 3,003.35 
 
 $2,440.14 
 
 218.60 
 
 2,658.74 
 
 $825.35 
 1,612.95 
 2,338.30 
 
 $1,207.23 
 
 20.67 
 
 1,227.90 
 
 $6,011.10 
 
 243.24 
 
 6,254.34 
 
562 
 
 THIRD BIENNIAL REPORT 
 
 TABLE XII 
 
 FINANCIAL STATISTICS OF REPRESENTATIVE VILLAGES OF MINNESOTA 
 
 CLASS S VILLAGES— 
 
 ITEMS 
 
 Porter 
 
 Kandall 
 
 Revere 
 
 
 Unkaown* 
 
 Feb. 6 
 
 263 
 
 258 
 $61,535,00 
 238.51 
 
 1900 
 
 1900 
 
 
 
 3 Population according to U. S. census, 1910 
 
 4 Population in 1911, computed from 1900 and 1910 
 
 196 
 
 214 
 $28,364.00 
 132.49 
 
 134 
 
 
 $45,688.00 
 
 308.71 
 
 3,297.98 
 
 7.2% 
 
 $22 28 
 
 10 Assessed valuation per capita (item 7 ~ item 4). . . 
 28 Net outstanding debt (except school debt) . . . . 
 
 
 
 
 31 Net debt per capita (item 28 -^ item 4) . . . ... 
 
 
 
 
 
 
 
 33 Annual interest per capita (item 32 -r- item 4) , , . . 
 
 
 
 1 30 
 
 
 
 
 
 Receipts for all purposes, except schools: 
 I Revenue receipts: 
 
 A General revenues, as follows — 
 
 (a) from taxes, except special assessments. . . . 
 
 (b) from licenses and permits — 
 
 $1,000.00 
 
 $418.16 
 
 $150.61 
 1,068.00 
 
 (2) all others 
 
 23.00 
 
 6.00 
 
 
 
 (d) from grants and gifts to armories, fire 
 companies, etc 
 
 33.12 
 
 497.47 
 
 18 55 
 
 
 
 
 
 
 
 TotsLl general revenues . . .... 
 
 $1,056.12 
 
 $921.66 
 
 $1,238.16 
 
 46 20 
 
 B Commercial revenues, as follows — 
 
 (a) from special assessments 
 
 (b) from departmental earnings, rents, sales, etc. 
 
 174.51 
 
 
 
 (c) from public service enterprises 
 
 15.00 
 
 
 
 
 
 
 
 
 
 Total commercial revenues 
 
 $174.51 
 1,230.63 
 
 $15.00 
 936.66 
 
 $46 20 
 
 
 1,284.36 
 
 II Non-revenue receipts— 
 
 (b) from collections for state and county 
 
 
 
 132 00 
 
 (cj from other agency and trust collections, 
 
 
 
 6 00 
 
 
 
 
 
 Total non-revenue receipts 
 
 
 
 $137.00 
 1,421.36 
 
 TOTAL RECEIPTS 
 
 $1,230.63 
 
 $936.66 
 
 297.11 
 
 1,233.77 
 
 Cash on hand at beginning of fiscal year 
 
 474 51 
 
 
 1,230.63 
 
 1,896.87 
 
 
 Payments for all purposes, except schools: 
 I For maintenance — 
 
 fa) village in general 
 
 $1,070.26 
 
 $643.44 
 
 $1,555.93 
 
 
 
 
 
 
 
 Total for maintenance . , 
 
 $1,070.26! £643.44 
 
 $1,655.93 
 
 II Interest paid, including state loans — 
 
 
 
 (b) on debt for public service enterprises 
 
 
 
 
 
 
 
 
 Total for maintenance and interest. . 
 Ill Permanent improvements — 
 
 $1,070.26 
 
 123.02 
 
 $643.44 
 
 462.25 
 
 $1,665.93 
 
 (b) public service enterprises 
 
 
 
 
 
 
 
 $123.02 
 
 $462.26 
 
 
 IV Payments on principal of debt, including state loans- 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 V Agency and trust payments, transfers and refunds — 
 
 
 
 $132 00 
 
 
 
 
 
 
 
 
 
 TOTAL PAYMENTS 
 
 $1,293.28 
 
 37.35 
 
 1,230.63 
 
 $1,105.69 
 
 128.08 
 
 1,233.77 
 
 $1,687.93 
 207 94 
 
 Grand total of payments and cash on hand 
 
 1,896.87 
 
 *Not reported by village and not found in Kelly't 
 state's office also failed to elicit the information. 
 jViUage assessed and taxed with township. 
 
 Index Digest. Inquiry at the secretary of 
 
MINNESOTA TAX COMMISSION 
 
 563 
 
 —Continued 
 
 (FISCAL YEAR ENDING DECEMBER 31, 1911, OR DATE NEAREST THERETO) 
 Below 1,000 population in 1910 
 
 Richmond 
 
 Richville 
 
 Rose 
 Creek 
 
 Roseau 
 
 Rothsay 
 
 Royalton 
 
 Rush 
 City 
 
 Rushmore 
 
 1867 
 
 Feb. 27 
 
 563 
 
 563 
 
 $128,533.00 
 
 228.30 
 
 8,000.00 
 
 6.2% 
 
 $14.21 
 
 400.00 
 
 .71 
 
 1904 
 
 Mar. 12 
 
 255 
 
 297 
 
 $44,315.00 
 
 149.21 
 
 2,316.11 
 
 5.2% 
 
 $7.80 
 
 139.20 
 
 .47 
 
 Unknown* 
 Mar. 1 
 202 
 
 202 
 
 $55,710.00 
 
 275.79 
 
 1,500.00 
 
 2.7%, 
 
 $7.43 
 
 bO.OO 
 
 .30 
 
 Unknown* 
 Feb. 20 
 644 
 
 678 
 $132,763.00 
 195.82 
 11,000,00 
 
 8.3%, 
 
 $16.23 
 
 660.00 
 
 .97 
 
 Unknown* 
 Mar. 30 
 343 
 
 347 
 
 $76,507.00 
 
 220.50 
 
 3,700.00 
 
 4.8% 
 
 $10.67 
 
 222.00 
 
 .64 
 
 1887 
 
 Feb. 24 
 
 676 
 
 677 
 
 $132,109.00 
 
 195.14 
 
 1,815.35 
 
 1.4% 
 
 $2.68 
 
 108.90 
 
 .16 
 
 1873 
 
 Feb. 29 
 
 964 
 
 964 
 
 $289,226.00 
 
 300.03 
 
 3,157.00 
 
 1.1%, 
 
 $3.27 
 
 189.42 
 
 .20 
 
 1900 
 
 Jan. 10 
 
 237 
 
 260 
 
 $78,379.00 
 
 301.46 
 
 1,000.00 
 
 1,3% 
 
 $3,85 
 
 60.00 
 
 .23 
 
 $44.14 
 
 2,700.00 
 6.00 
 
 $668.90 
 
 588.71 
 44.00 
 
 $217.22 
 1,500.00 
 
 $2,009.84 
 
 $804.65 
 
 $766.72 
 
 2,871.60 
 35.00 
 
 $57.11 
 
 5,555.00 
 
 31.60 
 
 7.00 
 
 156.59 
 
 $512.24 
 
 10.00 
 
 108.00 
 
 
 
 
 
 1.00 
 89.46 
 
 110.00 
 52.54 
 
 
 12.66 
 
 
 
 85.60 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $2,852.80 
 
 $1,301.61 
 
 $1,727.22 
 
 $2,208.30 
 
 1,357.35 
 
 $967.19 
 
 $3,768.92 
 
 $5,807.20 
 
 286.95 
 526.66 
 
 $612.24 
 
 71 00 
 
 612 49 
 
 71.30 
 
 16.66 
 
 82.90 
 
 
 236.69 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $612.49 
 
 $71.30 $98.90 
 
 $1,367.36 
 3,666.65 
 
 5,792.94 
 
 
 $236.69 
 3,995.61 
 
 $813.60 
 6,620.80 
 
 $71.00 
 
 3,465.29 
 
 1,372.91 
 
 1,826.12 
 
 $967.19 
 
 683.24 
 
 ■^10 6o' 52 40 
 
 
 
 78.40 
 
 695.00 
 
 
 
 
 8.26 
 
 
 
 
 
 
 
 
 $210.00 $52.40 
 
 
 $5,801.19 
 9,366.84 
 1,796.80 
 
 11,162.64 
 
 
 $78.40 
 4,074.01 
 
 314.70 
 4,388.80 
 
 $695.00 
 7,316.80 
 
 
 3,675.29| 1,425.31 
 75.15' 9.70 
 
 $1,826.12 
 
 363.08 
 
 2,189.20 
 
 $967.19 
 
 167.43 
 
 1,134.62 
 
 $583.24 
 9.49 
 
 3,750.44, 1,435.01 
 
 7,315.80 
 
 692.73 
 
 $1,767.78; $767,39 
 
 $1,317.85 
 
 $2,552.32 
 
 $784.45 
 
 $4,011,08 
 
 $4,728.66 
 
 $561.74 
 
 
 
 
 
 
 
 
 
 $1,767.78 
 
 $767.39 
 
 $1,317.85 
 
 120.00 
 
 $2,662.32 
 
 407.27 
 
 $784.46 
 
 $4,011.08 
 
 $4,728.66 
 
 $561.74 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $1,767.78 
 
 480 00 
 
 $767.39 
 
 $1,437.85 
 
 $2,959.59 
 
 1,087.96 
 
 $784.46 
 
 222.00 
 
 $4,011.08 
 
 $4,728.66 
 
 826.47 
 
 $661.74 
 
 30 00 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $480.00 
 
 
 
 $1,087.96 
 
 6,368.49 
 
 $222.00 
 
 
 $826.47 
 
 1,003,24 
 
 $30.00 
 
 $615.22 
 
 $500.00 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $615.22 
 
 52.40 
 
 $500.00 
 
 $6,368.49 
 
 
 
 $1,003.24 
 
 695.00 
 
 
 $210 00 
 
 
 $78.40 
 174.71 
 
 
 
 
 677.76 
 
 
 
 
 
 
 
 
 
 $2,457.78 
 1,292.66 
 3,750.44 
 
 $1,435.01 
 
 $1,937.85 
 
 251.35 
 
 2,189.20 
 
 $11,093.80 
 
 68.84 
 
 11,162.64 
 
 $1,006.45 
 
 128.17 
 
 1,134.62 
 
 $4,264.19 
 
 124.61 
 
 4,388.80 
 
 $7,263.37 
 
 62.43 
 
 7,315.80 
 
 $591.74 
 
 1,435.01 
 
 592.73 
 
564 
 
 THIRD BIENNIAL REPORT 
 
 TABLE XII 
 
 FINANCIAL STATISTICS OF REPRESENTATIVE VILLAGES OF MINNESOTA 
 
 CLASS 6 VILLAGES— 
 
 ITEMS 
 
 Ruthton 
 
 Rutledge 
 
 St. Martin 
 
 
 Unknown* 
 
 Mar. 1 
 
 290 
 
 290 
 
 $86,815.00 
 
 299.36 
 
 410.00 
 
 0.57o 
 
 $1.42 
 
 24.60 
 
 .09 
 
 Unknown* 
 Mar. 1 
 89 
 
 89 
 $9,161.00 
 102.94 
 
 
 
 
 3 Population according to U. S. census, 1910 
 
 4 Population in 1911, computed from 1900 and 1910 
 
 177 
 178 
 
 
 $53,968.00 
 303.19 
 
 10 Assessed valuation per capita (item 7 -^ item 4). . . 
 
 29 Per cent of net debt to assessed val. (item 28 -j- item 7) 
 
 
 
 
 
 
 32 Annual interest on debt (except schools) 
 
 
 
 
 
 
 
 
 
 Receipts for all purposes, except schools: 
 I Revenue receipts: 
 
 A General revenues, as follows — 
 
 $2,126.25 
 
 $34.06 
 
 
 (b) from licenses and permits — 
 
 $970 00 
 
 (2) all others 
 
 44.00 
 
 445.50 
 
 
 
 
 (d) from grants and gifts to armories, fire 
 
 
 
 
 
 
 
 
 
 
 
 
 Total general revenues 
 
 B Commercial revenues, as follows^ 
 
 $2,170.26 
 
 $479.56 
 
 $970.00 
 
 (b) from departmental earnings, rents, sales, etc. 
 
 .25 
 
 69.40 
 
 6.70 
 
 
 
 
 
 
 
 
 
 Total commercial revenues 
 
 $0.26 
 2,170.60 
 
 $59.40 
 538.96 
 
 $6.70 
 976 70 
 
 II Non-revenue receipts — 
 
 350 00 
 
 
 
 60.00 
 
 30.00 
 
 (c) from other agency and trust collections, 
 
 
 
 
 
 
 
 Total non-revenue receipts 
 
 
 $60.00 
 
 698.96 
 
 7.83 
 
 606.79 
 
 $380.00 
 
 TOTAL RECEIPTS . . 
 
 $2,170.50 
 
 71.20 
 
 2,241.70 
 
 1,356.70 
 881.37 
 
 
 Grand total of receipts and cash on hand 
 
 2,238.07 
 
 Payments for all purposes, except schools: 
 I For maintenance— 
 
 $1,186.64 
 
 $349.51 
 
 $692.66 
 
 
 
 
 
 
 
 
 $1,186.64 
 
 $349.51 
 
 $692.66 
 
 II Interest paid, including state loans — 
 
 2.25 
 
 
 
 
 
 
 
 
 
 Total for maintenance and interest. . 
 Ill Permanent improvements — 
 
 $1,186.64 
 
 365.66 
 
 $349.51 
 
 175.00 
 
 $694.91 
 
 728.22 
 
 
 
 
 
 
 
 Total for permanent improvements. . 
 IV Payments on principal of debt, including state loans- 
 
 $366.65 
 
 678.32 
 
 $176.00 
 
 $728.22 
 
 350.00 
 
 
 
 
 
 
 
 
 
 $678.32 
 
 
 $360.00 
 
 V Agency and trust payments, transfers and refunds — 
 
 $60.00 
 
 30.00 
 
 
 
 
 
 
 
 
 TOTAL PAYMENTS 
 
 $2,230.61 
 
 11.09 
 
 2,241.70 
 
 $584.61 
 
 22.28 
 
 606.79 
 
 $1,803.13 
 
 
 434.94 
 
 Grand total of payments and cash on hand 
 
 2,238.07 
 
 *Not reported by village and not found in Kelly's Index Digest, 
 state's office also failed to elicit the information. 
 tVillage assessed and taxed with township. 
 
 Inquiry at the secretary of 
 
MINNESOTA TAX COMMISSION 
 
 565 
 
 — ^Continued 
 
 (FISCAL YEAR ENDING DECEMBEK 31, 1911, OR DATE NEAREST THERETO) 
 Below 1,000 population in 1910 
 
 St. Paul 
 Park 
 
 St. Vincent 
 
 Sanborn 
 
 Seaforth 
 
 Shevlin 
 
 Silver 
 Lake 
 
 South 
 Haven 
 
 Spicer 
 
 1909 
 Mar. 1 
 
 1881 
 
 Apr. 1 
 
 328 
 
 335 
 
 $38,876.00 
 
 116.05 
 
 4,000.00 
 
 10.3% 
 
 $11.95 
 
 160.00 
 
 .48 
 
 Unknown* 
 Mar. 1 
 462 
 
 473 
 
 $126,543.00 
 
 267.53 
 
 6,000.00 
 
 4.7% 
 
 $12.70 
 
 300.00 
 
 .64 
 
 1900 
 
 Unknown* 
 
 Unknown* 
 
 Mar. 1 
 
 382 
 
 388 
 
 $69,024.00 
 
 177.90 
 
 8,673.00 
 
 12.6% 
 
 $22.36 
 
 483.65 
 
 1.25 
 
 1902 
 
 Mar. 1 
 
 287 
 
 322 
 
 $70,.545.00 
 
 219.09 
 
 2,000.00 
 
 2.8% 
 
 $6.22 
 
 80.00 
 
 .25 
 
 1904 
 Apr. 1 
 
 228 
 
 266 
 $69,752.00 
 262 24 
 
 832 
 
 915 
 
 t 
 
 158 
 
 174 
 $45,812.00 
 263.29 
 
 172 
 
 172 
 $24,426.00 
 142.02 
 
 
 780 44 
 
 
 
 
 1.1% 
 $2 93 
 
 
 
 
 
 
 
 62 44 
 
 
 
 
 23 
 
 
 
 
 
 $563 80 
 
 $70.00 
 
 1,900.00 
 173.00 
 
 
 $660.96 
 1,110.00 
 
 
 $477.92 
 
 3,920.00 
 
 11.00 
 
 1.00 
 
 36.80 
 
 $40.49 
 
 980.00 
 25.00 
 
 $812 47 
 
 
 $1,960.00 
 26.50 
 
 $880.00 
 
 
 35 20 
 
 10 00 
 
 20 00 
 
 19.00 
 
 
 
 
 
 40.41 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $619.00 
 
 170 00 
 
 $2,203.00 
 
 753.00 
 37.00 
 
 $2,026.91 
 
 $1,789.96 
 
 49.85 
 11.40 
 
 $880.00 
 
 $4,446.72 
 
 $1,051.49 
 
 $822.47 
 
 12 75 
 
 083.18 
 488.33 
 
 133.10 
 
 16.00 
 01.92 
 
 119.35 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $182.75 
 
 $790.00 
 2,993.00 
 
 4,000.00 
 40.00 
 
 $1,171.51 
 3,198.42 
 
 156.40 
 40.00 
 
 $61.26 
 1,861.21 
 
 202.00 
 20.00 
 
 $133.10 
 1,013.10 
 
 $77.92 
 4,624.64 
 
 $119.36 
 1,170.84 
 
 200.00 
 20.00 
 
 
 801.75 
 
 822.47 
 
 
 120.00 
 
 80.00 
 
 
 
 
 
 
 
 
 
 
 
 
 $4,040.00 
 
 7,033.00 
 
 34.00 
 
 7,067.00 
 
 $196.40 
 
 3,394.82 
 
 24.12 
 
 3,418.94 
 
 $222.00 
 
 2,073.21 
 
 9.98 
 
 2,083.19 
 
 $120.00 
 
 1,133.10 
 
 209.08 
 
 1,342.18 
 
 $80.00 
 4,604.64 
 
 603.49 
 5,108.13 
 
 $220.00 
 
 1,390.84 
 
 106.98 
 
 1,496.82 
 
 
 $801.75 
 132. S5 
 934.30 
 
 $822.47 
 
 307.43 
 
 1,129.90 
 
 $925.47 
 
 $2,985.00 
 
 $2,573.44 
 
 $1,939.61 
 
 $135.65 
 
 $3,593.48 
 
 $099.34 
 
 $552.20 
 
 
 
 
 
 
 
 
 
 $926.47 
 
 $2,985.00 
 
 $2,573.44 
 
 300.00 
 
 $1,939.61 
 
 $135.65 
 
 $3,693.48 
 
 494.67 
 
 $699.34 
 
 23.03 
 
 $652.20 
 
 122.00 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $929.47 
 
 $2,986.00 
 
 $2,873.44 
 
 605.50 
 
 $1,939.61 
 
 $136.66 
 
 105.50 
 
 $4,088.16 
 
 $722.37 
 
 743.28 
 
 $674.20 
 
 
 4,000.00 
 
 
 
 
 
 
 
 
 
 
 
 
 $4,000.00 
 
 $605.50 
 
 
 $106.60 
 
 700.00 
 
 
 $743.28 
 
 
 
 121.38 
 
 750.00 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $121.38 
 
 20.00 
 
 $700.00 
 
 120.00 
 
 $760.00 
 
 80.00 
 
 
 
 
 $40.00 
 
 $40.00 
 
 $20.00 
 
 
 
 
 
 
 
 
 
 
 
 
 $925.47 
 8 83 
 
 $7,026.00 
 
 42.00 
 
 7,067.00 
 
 $3,418.94 
 
 $2,080.99 
 
 2.20 
 
 2,083.19 
 
 $1,061.16 
 
 281.03 
 
 1,342.18 
 
 $4,918.15 
 
 189.98 
 
 6,108.13 
 
 $1,485.65 
 
 11.17 
 
 1,496.82 
 
 $674.20 
 455.70 
 
 934.30 
 
 3,418.94 
 
 1,129.90 
 
566 
 
 THIRD BIENNIAL REPORT 
 
 TABLE XII 
 
 FINANCIAL STATISTICS OF REPRESENTATIVE VILLAGES OF MINNESOTA 
 
 CLASS 6 VILLAGES— 
 
 ITEMS 
 
 Stephen 
 
 Stewart 
 
 Sturgeon 
 Lake 
 
 
 Unknown* 
 
 Feb. 20 
 
 618 
 
 628 
 
 $166,421.00 
 
 265.00 
 
 15,000.00 
 
 9.0% 
 
 $23.89 
 
 830.00 
 
 1.32 
 
 1889 
 
 Feb. 27 
 
 412 
 
 412 
 
 $108,949.00 
 
 264.44 
 
 6.300.00 
 
 5.8% 
 
 $15.30 
 
 315.00 
 
 .77 
 
 1901 
 
 
 Feb. 28 
 
 3 Population according to U. S. censua, 3910 
 
 4 Population in 1911, computed from 1900 and 1910 
 
 183 
 203 
 
 
 $24,430.00 
 
 10 Assessed valuation per capita (item 7 ~ item 4). . . 
 
 28 Net outstanding debt (except school debt) 
 
 29 Percentof net debt to assessed val. (item 28 4- item 7) 
 
 120.35 
 
 424.02 
 
 1.7% 
 
 $2.09 
 
 
 25.44 
 
 33 Annual interest per capita (item 32 -^ item 4) 
 
 .12 
 
 Receipts for all purposes, except schools: 
 I Revenue receipts: 
 
 A General revenues, as follows — 
 
 (a) from taxes, except special assessments.. . . 
 
 (b) from licenses and permits — 
 
 $930.50 
 
 $1,774.36 
 
 2,160.00 
 25.00 
 36.00 
 
 54.25 
 
 
 $686 00 
 
 
 50.00 
 
 
 
 11 00 
 
 (d) from grants and gifts to armories, fire 
 
 88.08 
 
 
 
 
 
 
 
 
 
 $1,068.58 
 
 $4,049.61 
 
 $697.00 
 
 B Commercial revenues, as follows — 
 
 
 
 15.00 
 
 3,472.90 
 
 111.78 
 
 
 19.00 
 
 (c) from public service enterprises 
 
 516.85 
 
 10.00 
 
 
 
 
 
 $3,699.68 
 4,668.26 
 
 17,493.97 
 
 $516.85 
 4,566.46 
 
 $29.00 
 
 Total revenue receipts 
 
 II Non-revenue receipts — 
 
 726.00 
 
 424 02 
 
 
 ■g'o.oc 
 
 14.00 
 
 (c) from other agency and trust collections, 
 
 
 
 
 
 
 
 Total non-revenue receipts 
 
 TOTAL RECEIPTS 
 
 Cash on hand at beginning of fiscal year 
 
 Grand total of receipts and cash on hand 
 
 $17,493.97 
 
 22,162.23 
 
 12.76 
 
 22,174.99 
 
 $90.00 
 
 4,666.46 
 
 5.35 
 
 4,661.81 
 
 $438.02 
 
 1,164.02 
 
 48.32 
 
 1,212.34 
 
 Payments for all purposes, except schools: 
 I For maintenance — 
 
 (a) village in general $3,750.64 
 
 $2,104.17 
 
 $444.79 
 
 Total for maintenance 
 
 ' 
 
 
 
 $8,002.07 
 
 486.53 
 
 $2,104.17 
 
 384.94 
 
 $444.79 
 
 II Interest paid, including state loans — 
 
 32 36 
 
 (b) on debt for public service enterprises 
 
 
 
 
 
 
 Total for maintenance and interest. . 
 HI Permanent improvements — 
 
 $8,488.60 
 
 1,220 52 
 
 $2,489.11 
 
 296.77 
 
 $477.15 
 
 
 12 421 33 
 
 
 
 
 
 
 Total for permanent improvements . 
 
 $13,641.85 
 
 $296.77 
 
 700.00 
 
 
 IV Payments on principal of debt, including state loans- 
 
 $703.82 
 
 
 
 
 
 
 
 Total payments on debt 
 
 
 $700.00 
 
 90.00 
 
 $703.82 
 
 V Agency and trust payments, transfers and refunds — 
 
 
 14.00 
 
 
 
 
 
 
 
 
 TOTAL PAYMENTS 
 
 $22,130.46 
 imt 44.54 
 22,174.99 
 
 $3,675.88 
 1,085.93 
 4,661.81 
 
 $1,194.97 
 17.37 
 
 Grand total of payments and cash on hand 
 
 1,212.34 
 
 *Not reported by village and not found in Kelly's Index Digest. Inquiry at the secretary fo 
 state's office also failed to elicit the information. 
 
MINNESOTA TAX COMMISSION 
 
 567 
 
 — ^^Continued 
 
 (FISCAL YEAR ENDING DECEMBER 31, 1911, OR DATE NEAREST THERETO) 
 Below 1,000 population in 1910 
 
 Taconite 
 
 Taylor's 
 Falls 
 
 Truman 
 
 Tyler 
 
 TJtica 
 
 Vergas 
 
 Vernon 
 Center 
 
 Veseli 
 
 1909 
 Apr. 1 
 
 Unknown* 
 
 Apr. 9 
 
 454 
 
 454 
 
 $315,633.00 
 
 695.23 
 
 1,131.52 
 
 0.4% 
 
 $2.50 
 
 73.86 
 
 .16 
 
 Unknown* 
 Mar. 1 
 451 
 
 470 
 
 $136,771.00 
 
 291.00 
 
 1,000.00 
 
 0.7% 
 
 $2.13 
 
 50.00 
 
 .11 
 
 Unknown* 
 
 Unknown* 
 
 Mar. 12 
 
 172 
 
 172 
 
 $62,423.00 
 
 362.93 
 
 5,000.00 
 
 8.0% 
 
 $29.07 
 
 250.00 
 
 1.46 
 
 1905 
 
 Mar. 6 
 
 237 
 
 201 
 
 $50,721.00 
 
 194.33 
 
 850.00 
 
 1.7% 
 
 $3.26 
 
 55.00 
 
 .21 
 
 Unknown* 
 Mar. 31 
 289 
 
 289 
 
 $101,403.00 
 
 350.88 
 
 7,145.72 
 
 7.1% 
 
 $24.72 
 
 373.30 
 
 1.30 
 
 Unknown* 
 Apr. 1 
 
 549 
 
 603 
 1,817,877.00 
 3,014 72 
 
 614 
 
 623 
 
 $162,572.00 
 260.95 
 
 235 
 
 235 
 
 t 
 
 15,554.00 
 
 667.01 
 
 9% 
 
 
 
 $25.80 
 1,088.78 
 
 
 $2.84 
 40.02 
 
 1.79 
 
 
 .17 
 
 
 
 
 $14,994.19 
 500 00 
 
 $3,429.90 
 
 $2,352.25 
 
 1,568.00 
 31.00 
 80.00 
 
 48.58 
 
 $3,056.44 
 
 2,400.00 
 111.00 
 
 $200.00 
 
 1,480.00 
 1.00 
 
 $155.95 
 1,352.00 
 
 $2,140.68 
 
 
 $1,000.00 
 
 96 13 
 
 13.50 
 
 30.00 
 
 
 81 40 
 
 
 
 
 
 76.06 
 
 
 
 22.69 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $16,671.72 
 
 $3,443.40 
 
 $4,079.83 
 
 $6,643.60 
 
 $1,681.00 
 
 $1,607.96 
 
 $2,193.37 
 
 375.04 
 
 $1,000.00 
 
 26.15 
 
 
 
 
 1,386.30 
 1,664.30 
 
 180.00 
 
 17.50 
 
 29.06 
 
 
 
 1,015.62 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $1,016.62 
 6,096.46 
 
 $3,060.60 
 8,694.10 
 
 37.64 
 100.00 
 
 $180.00 
 1,861.00 
 
 $17.60 
 1,626.46 
 
 $375.04 
 2,568.41 
 
 400.00 
 
 $66.21 
 
 $15,671.72 
 
 10,055.00 
 
 $3,443.40 
 
 1,231.52 
 
 1,066.21 
 
 32.00 
 
 20.00 
 
 48.00 
 
 
 
 
 
 
 „ 
 
 
 
 
 
 
 
 
 $10,065.00 
 
 25,726.72 
 
 1,063.71 
 
 26,780.43 
 
 $1,231.62 
 4,674.92 
 
 $32.00 
 6,127.46 
 
 660.90 
 5,688.35 
 
 $137.64 
 
 8,831.74 
 
 .28 
 
 8,832.02 
 
 $20.00 
 1,881.00 
 
 836.70 
 2,716.70 
 
 $48.00 
 1,673.46 
 
 476.80 
 2,049.26 
 
 $400.00 
 2,968.41 
 
 
 1,056.21 
 4.68 
 
 4,674.92 
 
 2,968.41 
 
 1,069.89 
 
 $6,397.33 
 
 $2,411.62 
 
 $3,806.39 
 
 $4,083.85 
 
 $649.86 
 
 $519.44 
 
 $932.96 
 
 $550.20 
 
 
 
 
 
 
 
 
 
 $6,397.33 
 
 $2,411.62 
 
 166.81 
 
 $3,806.39 
 
 100.00 
 
 $4,033.86 
 
 $649.86 
 
 250.00 
 
 $519.44 
 
 55.00 
 
 $932.96 
 
 372.15 
 
 $660.20 
 
 40.94 
 
 
 
 
 
 
 
 
 
 
 
 
 $6,397.33 
 
 15,554.46 
 
 $2,578.43 
 
 $3,906.39 
 
 $4,083.86 
 
 1,368.80 
 3,279.37 
 
 $899.86 
 
 1,200.00 
 
 $574.44 
 
 95.58 
 
 $1,306.11 
 
 $591.14 
 
 
 
 
 
 
 
 
 
 
 
 
 $16,564,46 
 
 $4,755.00 
 
 
 
 $4,648.17 
 
 $1,200.00 
 
 
 
 
 $2,096.49 
 
 $1,000.00 
 
 
 $1,600.00 
 
 $449.11 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $4,766.00 
 
 $2,096.49 
 
 $1,000.00 
 
 32.00 
 
 
 
 
 $1,600.00 
 
 $449.11 
 
 $100.00 
 
 $20.00 
 
 $48.00 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $26,706.79 
 73.64 
 
 $4,674.92 
 
 $4,938.39 
 
 749.96 
 
 6,688.35 
 
 $8,832.02 
 
 $2,119.86 
 596.84 
 
 $718.02 
 1,331.23 
 
 $2,905.11 
 63.30 
 
 $1,040.25 
 19.64 
 
 26,780.43 
 
 4,674.92 
 
 8,832.02 
 
 2,716.70 
 
 2,049.25 2,968.41 
 
 1,069.89 
 
 tVillage assessed and taxed with township, 
 §Mineral. 
 
568 
 
 THIRD BIENNIAL REPORT 
 
 TABLE XII 
 
 FINANCIAL STATISTICS OF REPRESENTATIVE VILLAGES OF MINNESOTA 
 
 CLASS 6 VILLAGES— 
 
 ITEMS 
 
 Wabasso 
 
 Walker 
 
 Walnut 
 Grove 
 
 
 Unknown* 
 
 Feb. 24 
 
 343 
 
 359 
 
 $108,092.00 
 
 301.09 
 
 8,116.82 
 
 7.5% 
 
 $22.61 
 
 473.00 
 
 1.32 
 
 Unknown^ 
 
 Mar. 1 
 
 917 
 
 958 
 
 $194,392.00 
 
 202.91 
 
 21,693.43 
 
 11.2% 
 
 $22.65 
 
 1,169.00 
 
 1.22 
 
 1879 
 
 2 Date when fiscal year ends 
 
 3 Population according to U. S. census, 1910 
 
 4 Population in 1911, computed from 1900 and 191C 
 
 Feb. 29 
 366 
 
 366 
 
 7 Total assessed valuation 
 
 $103,549.00 
 
 282.92 
 
 5,500.00 
 
 5.3% 
 
 $15 OS 
 
 10 Assessed valuation per capita (item 7 -^ item 4). . . 
 
 28 Net outstanding debt (except school debt) 
 
 29 Percentof net debt to assessed val. (item 28 -^ item 7) 
 31 Net debt per capita (item 28 -r item 4) 
 
 
 285 00 
 
 33 Annual interest per capita (item 32 -j- item 4) 
 
 .78 
 
 Receipts for all purposes, except schools; 
 I Revenue receipts: 
 
 A General revenues, as follows — 
 
 (a) from taxes, except special assessments. . . . 
 
 (b) from licenses and permits — 
 
 $1,500.00 
 1,760.00 
 
 $2,612.89 
 
 3,000.00 
 
 13.00 
 
 318.00 
 
 149.46 
 
 $2,310.81 
 
 (2) all others 
 
 28 00 
 
 
 
 
 (d) from grants and gifts to armories, fire 
 
 48.90 
 
 48 21 
 
 
 
 
 
 
 
 Total general revenues ... 
 
 $3,308.90 
 
 237.30 
 
 $6,093.36 
 
 $2,387.02 
 
 B Commercial revenues, as follows — 
 
 
 139.00 
 6,188.76 
 
 
 
 
 
 
 
 
 
 
 
 
 Total commercial revenues 
 
 Total revenue receipts 
 
 $237.30 
 3,646.20 
 
 1,650.00 
 240.00 
 
 $6,327.76 
 12,421.11 
 
 3,288.15 
 
 $601.1,0 
 2,988.12 
 
 II Non-revenue receipts — 
 
 (b) from collections for state and county 
 
 
 (c) from other agency and trust collections, 
 transfers and refunds 
 
 
 
 
 
 
 
 Total non-revenue receipts 
 
 $1,890.00 
 6,436.20 
 
 $3,288.16 
 
 16,709.26 
 
 62.70 
 
 16,761.96 
 
 * 
 
 TOTAL RECEIPTS 
 
 $2,988.12 
 
 
 Grand total of receipts and cash on hand 
 
 6,436.20 
 
 3,212.08 
 
 
 Payments for all purposes, except schools: 
 I For maintenance — 
 
 $2,187.08 
 
 $15,468.24 
 
 $1,001.42 
 
 
 
 
 
 
 Total for maintenance 
 
 $2,187.08 
 
 455.00 
 
 $16,468.24 
 
 $1,001.42 
 
 285 00 
 
 II Interest paid, including state loans — 
 
 (a) on general debt 
 
 
 
 
 
 
 
 
 Total for maintenance and interest. . 
 Ill Permanent improvements — ■ 
 
 $2,642.08 
 
 837.30 
 
 $16,468.24 
 
 $1,286.42 
 
 (b) public service enterprises 
 
 
 
 
 
 
 
 Total for permanent improvements . . 
 
 $837.30 
 
 600.00 
 
 
 $607.81 
 
 IV Payments on principal of debt, including state loans- 
 (a) on general debt • 
 
 
 645 44 
 
 
 
 
 
 
 
 
 
 $600.00 
 
 240.00 
 
 
 $646.44 
 
 V Agency and trust payments, transfers and refunds — 
 (a) licenses paid county and state 
 
 
 
 
 
 
 
 
 
 
 TOTAL PAYMENTS 
 
 $4,319.38 
 1,116.82 
 6,436.20 
 
 $16,468.24 
 
 293.72 
 
 16,761.96 
 
 $2,639.67 
 
 672.14 
 
 3,212.08 
 
 
 Grand total of payments and cash on hand 
 
 *Not reported by village and not found in Kelly's Index Digest, 
 state's office also failed to elicit the information. 
 
 Inquiry at the secretary of 
 
MINNESOTA TAX COMMISSION 
 
 569 
 
 — Continued 
 
 (FISCAL YEAR ENDING DECEMBER 31, 1911, OR DATE NEAREST THERETO) 
 Below 1,000 population in 1910 
 
 Walters 
 
 Wanda 
 
 Watertown 
 
 Watson 
 
 Waverly 
 
 Wayzata 
 
 West 
 Concord 
 
 Young 
 America 
 
 19«3 
 
 Mar. 1 
 
 103 
 
 117 
 $21,856.00 
 186.81 
 
 1901 
 
 Feb. 19 
 
 129 
 
 143 
 $43,062.00 
 301.14 
 
 1877 
 
 Mar. 31 
 
 465 
 
 465 
 
 $112,522.00 
 
 241.98 
 
 4,967.40 
 
 4.4% 
 
 $10.68 
 
 298.02 
 
 .64 
 
 Unknown* 
 
 Feb. 22 
 
 152 
 
 152 
 
 t - 
 
 Unknown* 
 Feb. 29 
 460 
 
 460 
 
 $128,673.00 
 
 279.72 
 
 9,620.46 
 
 7.5% 
 
 $20.91 
 
 509.30 
 
 1.11 
 
 Unknown* 
 Apr. 1 
 492 
 
 513 
 
 $286,530.00 
 
 658.64 
 
 4,000.00 
 
 1.4%o 
 
 $7.80 
 
 240.00 
 
 .47 
 
 Unknown* 
 Apr. 1 
 584 
 
 584 
 
 ■tUO, 576.00 
 
 250.99 
 
 10,400.00 
 
 7.1% 
 
 $17.81 
 
 520.00 
 
 .89 
 
 1879 
 
 Feb. 24 
 
 303 
 
 303 
 t 
 
 
 
 $8,050.00 
 
 
 
 
 
 
 
 $26 67 
 
 
 
 
 365 00 
 
 
 
 
 1.21 
 
 
 
 
 
 $96.49 
 1,078.00 
 
 $199.01 
 
 900.00 
 
 30.00 
 
 6.00 
 
 20.51 
 
 $500.00 
 2,000.00 
 
 $33.03 
 
 $1,020.08 
 
 2,925.00 
 70.00 
 
 $3,436.72 
 
 $1,010.67 
 
 $492.74 
 1,320.00 
 
 31.00 
 
 52.50 
 
 25.00 
 
 103.00 
 10.00 
 
 39.98 
 
 4 00 
 
 20.00 
 
 
 
 
 61.66 
 
 
 
 
 29.31 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $1,225.49 
 
 $1,166.62 
 
 66.25 
 6.50 
 
 $2,661.66 
 
 $85.53 
 
 $4,016.08 
 
 $3,461.72 
 
 $1,163.66 
 
 $1,846.05 
 
 13.92 
 
 217.00 
 
 156.85 
 
 216.05 
 206.00 
 
 428.55 
 
 426.06 
 555.20 
 
 172.45 
 
 44.00 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $57.92 
 1,283.41 
 
 $72.76 
 1,228.27 
 
 $217.00 
 2,768.66 
 
 235.67 
 
 $155.86 
 241.38 
 
 $420.06 
 4,435.13 
 
 650.64 
 326.00 
 
 $428.66 
 3,890.27 
 
 $981.26 
 2,144.81 
 
 5,035.01 
 
 $172.46 
 2,018.50 
 
 1,000 00 
 
 
 100.00 
 
 
 
 180 00 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $22.00 
 
 $100.00 
 
 1,323.27 
 
 674.90 
 
 2,003.17 
 
 $236.67 
 
 3,004.33 
 
 66.00 
 
 3,060.33 
 
 
 $975.64 
 
 6,410.77 
 
 480.98 
 
 6,891.75 
 
 
 $6,036.61 
 
 $1,180.00 
 
 1,305.41 
 3,506.50 
 4,811.91 
 
 $241.38 
 111.21 
 362.69 
 
 $3,890.27 
 
 439.50 
 
 4,329.77 
 
 7,180.42 
 
 11.36 
 
 7,191.77 
 
 3,198.50 
 
 677.39 
 
 3,876.89 
 
 $557.22 
 
 $1,638.73 
 
 $3,060.33 
 
 $300.07 
 
 $2,770.57 
 
 $3,673.71 
 
 $2,544.09 
 
 $1,205.84 
 
 
 
 
 
 
 
 
 
 $557.22 
 
 $1,638.73 
 
 12.00 
 
 $3,060.33 
 
 $300.07 
 
 $2,770.57 
 
 375.00 
 
 $3,673.71 
 
 58.95 
 
 $2,644.09 
 
 125.00 
 
 $1,206.84 
 
 267 00 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $557.22 
 
 275.00 
 
 $1,650.73 
 
 $3,060.33 
 
 $300.07 
 
 $3,146.67 
 
 $3,732.66 
 
 311.15 
 
 $2,669.09 
 
 4,480.25 
 
 $1,462.84 
 
 171.61 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $275.00 
 
 
 
 
 
 $311.15 
 
 $4,480.26 
 
 $171.61 
 
 
 $100.00 
 
 
 
 $2,385.99 
 
 1,300.00 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 $100.00 
 
 100.00 
 
 
 
 $2,385.99 
 
 325.00 
 
 
 
 $1,300.00 
 
 180 00 
 
 $22.00 
 
 
 
 
 
 
 
 
 . 
 
 
 
 
 
 
 1 
 
 
 
 $854.22 
 3,967.69 
 
 $1,860.73 
 162.44 
 
 $3,060.33 
 
 $300.07 
 
 62.62 
 
 362.69 
 
 $5,S56.56| $4,043.81 $7,149.34 
 
 35.I9I 286.96' 42.43 
 
 5,891.761 4,329.77 7,191.77 
 
 $3,114.46 
 761.44 
 
 4,811.91 2,003.17 
 
 3,060.33 
 
 3,875.89 
 
 fVillage assessed and taxed with township. 
 
INDEX 
 
 DOST OF GOVERNMENT IN MINNESOTA. See also Cost of 
 Municipal Government 
 
 accounting 403-404 
 
 comiparative costs in 1910 and 1911 283-286 
 
 absolute and per capita, based on coercive revenues, table 285 
 
 iCKMi-clusion 286 
 
 local and county 285 
 
 state 285 
 
 difference in methods 283 
 
 local units 284-286 
 
 licenses 284-285 
 
 state governmemt 273 
 
 comparison of all grades oS government 278-283 
 
 total and net payments land cost to taxpayers, 1911, table 279 
 
 cost measured by coercive revemues 280 
 
 cost to family of five 280-283 
 
 net payments 278-280 
 
 total payments 278 
 
 cost to family of five 280-283 
 
 conditions assumed 280-281 
 
 distribuition of federal taxes, diagram 282 
 
 summary 283 
 
 distritation of state tax on general property, 1911, 
 
 diagram 282 
 
 summary 281, 283 
 
 distribution of total cost, 1911, diagram 282 
 
 summary 281 
 
 explanation of diagrams 281 
 
 genc'ral properity and federal taxes, 1911, table 279 
 
 summairy 281 
 
 county expendJtuTes 257-264 
 
 classifi'©d as to purposes and by connties, 1911, table 440-443 
 
 summary 257-258 
 
 ■for county purposes by counties, measured "by area, by 
 
 valuation and by population, 1911, table 260-261 
 
 deductions from total 259 
 
 -effects of age, area and density of population 259-264 
 
 for maintenance and interest, by counties, 1911, diagra.m 263 
 
 value of statistics 262, 264 
 
572 INDEX 
 
 coiuiity receipts 257-259 
 
 classified as to sources and by counties, 1911, table 436-439 
 
 (bearing on cost 257 
 
 county receipts and expendditures 257-264 
 
 auditing and acicounting systems not uniform 251-252 
 
 data obtained from county auditors 251-252 
 
 proof sheets verifl-ed by auditors 252 
 
 response 251-252 
 
 schedules sent out 405-408 
 
 measure of cost 257-258 
 
 mieasiured by per cent ot total by valuation and by popu- 
 lation for state as a wliole, 1911, table 258 
 
 summary 259 
 
 relations to other civil units 250-251 
 
 federal expenditures 273-274 
 
 classiification " 273-274 
 
 classified as tO' purposes and measured by percent of total, 
 by area and by population, for fiscal year, 1911 
 
 table 277 
 
 basis 276, 278 
 
 summary 276, 278 
 
 classified as to purposes for fiscal year 1911, table 452-453 
 
 percentage of total expenditures 278, 280 
 
 value of as a measure of cost of government 452-453 
 
 federal iroceipts 273 
 
 classiification 273 
 
 classified as to sources and measured by per cent of 
 total, by area and by population for fiscal year 
 
 1911, table 275 
 
 basis ., 275-276 
 
 summary 274-276 
 
 classiified as to sources for fiscal year 1911, table 450-451 
 
 measure of cost 274-275 
 
 federal receipts and expenditures 
 
 burden of taxation exceeds cost 278 
 
 distribution of federal taxes paid by family of five, 1911, 
 
 diagram 282 
 
 ■summary 283 
 
 financial relations of different civil units 248-251 
 
 counties 250-251 
 
 effect upon investigation 248-249 
 
 local units 249, 250-251 
 
 salvage tax 251 
 
 state 249-250 
 
 in 1910 284 
 
 absoluite and per capita cost for fiscal year 1910, meas- 
 ured by net payments, table 284 
 
 basis 284 
 
 compared -with 1911 283-286 
 
 difference in methods 283 
 
INDEX - 573 
 
 local receipts 253-257 
 
 classified as to soiurces and by counties, for fiscal year 
 
 1911, table 432-435 
 
 data 253-254 
 
 summary 254-255 
 
 'Classiiflied as to sources and measured 'by per cent of total, 
 
 by yaluation and by population, 1911, table 256 
 
 averages for state as a whole 256-257 
 
 confusion of taxes and special assessiments 253-254 
 
 d^ta obtained froim county auditors 251-252 
 
 schedules sent out 407-409 
 
 local receipts and expenditures 249, 250-251 
 
 relations to state and counties 249, 250-251 
 
 measure 246 
 
 coercive versus commercial revenues 247-248 
 
 methods of investigaition 246-248 
 
 classiflcation 246-248 
 
 expendiiitures 248 
 
 receipts 245-248 
 
 (data, how obtained 245-246, 251-252 
 
 in 1910 245 
 
 in 1912 245-246 
 
 schedules sent out 405-421 
 
 measure of cost 246 
 
 coercive versus commercial revenues 247-248 
 
 municipal receipts and expenditures, see Cost of Municipal 
 Government 
 
 purpose of investigation 245 
 
 receipts, see also'various divisions of government 
 
 classified as to sources and by counties, for fiscal year 
 
 1911, table 432-435 
 
 summ:ary . . .' 254-255 
 
 classified as to sources and measured by per cent of 
 
 total, by valuation and by population, 1911, table. . 256 
 
 averages for state as a whole 256-257 
 
 confusion of taxes and special assessments 253-254 
 
 scope of Investigation 245-246 
 
 in 1910 245 
 
 ftn 1912 2415-246 
 
 state expenditures 269-271 
 
 classification 269-270 
 
 classified as to purposes and measured by per cent of 
 total, by area, by valuation and by population, 
 
 1911, table 271 
 
 summary 270 
 
 value of, as measure of cost 270 
 
 classified as to purposes, for fiscal year 1911, table 446-448 
 
 net, classified as to purposes less commeircial revenues 
 
 from same sources for fiscal year 1911, diagram. . 272 
 
574 - INDEX 
 
 state receipts 268 
 
 clas'Sifled as to sources and measured by per cent of total, 
 toy area, ,by valuation and by population, 1911, 
 
 table 268 
 
 comparison with state treasurer's figures 269 
 
 siimmary 269 
 
 olassiified as to sources for fiscal year 1911, table 444-445 
 
 derived from general and special taxes, 1907-1912, com- 
 
 iparaitive statement 753 
 
 measure of cost 266 
 
 total, classified as to sources and measured by per cent 
 
 of total, diagram 267 
 
 value of, as measure of cost 266-268 
 
 state receipts and expenditures 268 
 
 burdens imposed by state 268 
 
 otanges, 1910 and 1911 273 
 
 classification 265-266 
 
 distribution of state tax paid on general property by fam- 
 ily of five, 1911, diagram 282 
 
 summary 281-283 
 
 measure of cost 266 
 
 public grants, treatment 266-267 
 
 relations to other civil units 249-250 
 
 source of statistics 265-266 
 
 COST OF MUNICIPAL aOVERNME-NT, see also Cost of Govern- 
 ment in Minnesota and list of cities at end of index 
 
 accounting 399-400, 403-404 
 
 importance 403-404 
 
 uniform aocounting 404 
 
 committee on, recommended 404 
 
 class 1 293-301 
 
 cities included 293 
 
 comparative costs in 1910 and 1911 301 
 
 per capita, measured by coercive revenues, table.... 301 
 
 comparison with other cities over 100,000 298-300 
 
 data, schedule sent out 410-414 
 
 expenditures 296-297 
 
 classified as to purposes and by cities, 1911, table. . . . 510-511 
 classified as to purposes and measured by per cent of 
 
 total, by valuation and by population, 1911, table. . 294-295 
 
 health and sanitation 296 
 
 maintenance charges, general 296 
 
 permanent improvements 296-297 
 
 public service enterprises 296:297 
 
 relation to size of city 296-297 
 
INDEX 575 
 
 finances of cities in the United States having over 100,000 
 
 population, together with Duluth, 1910, toble 298-299 
 
 summa/ry 300 
 
 public service finance 296-297 
 
 receipts 293-296 
 
 classiified as to sources and by cities, 1911, table 485 
 
 classified as to sources and measured by per cent of 
 
 total, by valuation and by population, 1911, table 294-295 
 
 cO'Bi^cive revenues 293 
 
 ooimmenclal revenues 296 
 
 income from deibt 296 
 
 variation in per cent of total 293 
 
 receipts by sources and paymionts by purposes, measured 
 ■by per cent of total, by Valuation and by popula- 
 tion, 1911, table 294-295 
 
 relation of current expenses to revenue 296-297 
 
 wealth, debt and taxation 297-300 
 
 by cities, 1911, table 454 
 
 debt 300 
 
 tax levies and rates 297 
 
 valuation 297 
 
 class 2 301-324 
 
 data, schedule sent out 410-414 
 
 expenditures 
 
 classified as to ipurposes and by municipalities, 1911, 
 
 table 512-515 
 
 classified as to purposes and measured by per cent of 
 
 total, by valuation and by population, 1911, table 302-309 
 
 muniicipalities inicluded 301 
 
 public service finance 311, 318 
 
 receipts 301-310 
 
 classified as to sources and by municipalities, 1911, 
 
 table 486-489 
 
 classified as to sources and measured by per cent of 
 
 total, by valuation and by population, 1911, table 302-309 
 
 general revenues 301 
 
 relation to size of m.uniclpality 310 
 
 variation in per cent of total 301 
 
 receipts by sources and payments by purpoises, measured 
 T3y per cent of total, by valuation and by popula- 
 tion, 1911, table 302-309 
 
 relation of current expenses to revenue 310-311 
 
 wealth, idebt and taxation ' 455-459 
 
 by .municipalities, 1911, table 455-459 
 
 idebt 322 
 
 interest 322-324 
 
 relation to size of city 324 
 
 tax levies and rates 320, 322 
 
 valuation 320 
 
576 INDEX 
 
 class 3 324-337 
 
 data, soliedule sent out 415-417 
 
 expenditures 
 
 claSiSified as to purposes and by municipalities, 1911, 
 
 table 516-519 
 
 classified as to purposes and measured by per cent of 
 
 total, by valuation and by population, 1911, table. . 326-335 
 
 public service finance 325-336 
 
 receipts 
 
 ■classified as to sources and by muni.ci;P'a)lities, 1911, 
 
 table 490-493 
 
 ■classified as to sources .and mieasured by per cent of 
 
 total, by valuation and by poipulation, 1911, table 326-335 
 
 general revenues 324 
 
 per capita 325 
 
 relation to valuation 324-325 
 
 receipts by sources and payments by purposes measured 
 by per cent of total, by valuation and by popu- 
 
 ■lation, 1911, table.'. 326-335 
 
 relation of current expenses to revenue 325 
 
 wealth, debt and taxation 336-337 
 
 by municipalities, 1911, table 460-465 
 
 debt 336-337 
 
 interest 337 
 
 tax levies and rates 336 
 
 valuation 336 
 
 class 4 337-378 
 
 data, schedule sent out 415-417 
 
 expenditures 
 
 classified as to ipurposes and by municipaUities, 1911, 
 
 table 520-535 
 
 classified as to purposes and measured by per cent of 
 
 total, by valuation and by population, 1911, table 338-369 
 
 municipalities inclmded 337 
 
 public service finance 371 
 
 receipts 
 
 classified as to sources and by municipalities, 1911, 
 
 table 494-509 
 
 classified as to sources and measured by per cent 
 of total, by valuation and by population, 1911, 
 
 table 338-369 
 
 general revenue 370 
 
 measured by valuation, by counties, 1911, diagram. . . . 372 
 
 relation to population 370 
 
 relation to valuation 370 
 
 receipts by sources and payments by purposes, measured 
 by per cent of total, by valuation and by popula- 
 tion, 1911, table 338-369 
 
 relation of revenue to expenses 'and interest 370-371 
 
INDEX 577 
 
 relation of reveaue to expenses and interest in 1911, 
 
 diagram 373 
 
 wealth, debt and taxation 374-378 
 
 by municipalities, 1911, table 466-483 
 
 debt 374, 378 
 
 interest on debt 378 
 
 per .cent ot interest to tax levy, 1911, diagram 377 
 
 relation cf net debt to true valuation, 1911, diagram. . 376 
 
 tax levies and rates 374 
 
 true tax rate for municipal and school purposes, 1911, 
 
 diagram 375 
 
 valuation 374-378 
 
 class 5 378-384 
 
 consolidation o£ accounts 292 
 
 data, where obtained 378-379 
 
 ■schedules sent out 418-419 
 
 expenditures 383-384 
 
 classified as to purposes for representative villages, 
 
 1911, table 536-569 
 
 sumimary by purposes for 183 villages classifled as 
 mineral and non-mineral and measured by per 
 
 ■cent of total and by population, 1911, table 380 
 
 financial statistics of representative villages, 1911, table.. 536-569 
 
 puiblic service finance 383 
 
 receipts 379-383 
 
 classified as to s'ources for representative villages, 
 
 1911, table 536-569 
 
 liquor licenses 379,381 
 
 measure of cost 381-383 
 
 mineral and non-mineral towns 381 
 
 school taxes estimated 382-383 
 
 summary hy sources for 183 villages classified as min- 
 eral and non-mineral and measured by per cent 
 
 of total and by population, 1911, table 380 
 
 relation of revenues to expenses and interest 383 
 
 scope 378-379 
 
 mnnicipalities included 378-379 
 
 ischools not included 379 
 
 total receipts and payments of 183 villages, classified as 
 mineral and nonHmineral and measured by per 
 
 cent of total and by population, 1911, tahle 380 
 
 scope 379 
 
 classes 1 and 2, expenditures in 1910 and 1911 314-323 
 
 classified as to purposes and measured by per cent of total, 
 hy valuation and by population, fiscal year 1911, 
 
 comparative statement 314-317 
 
 imcreases 318, 320 
 
578 
 
 items omitted '^1^ 
 
 ipercentage and .per capita for purposes named, taJlDle 318 
 
 per cent of interest to tax levy, 1911, diagrajm 323 
 
 relation O'f maintenance and interest to revenue, 1911, 
 
 diagram 313 
 
 relation of net debt to true valuation, 1911, diagram 321 
 
 total cost measured by valuation, 1911, diagram 312 
 
 true tax rate for municipal and school purposes, 1911 
 
 diagram 319 
 
 conclusions 396-404 
 
 accounting 403-404 
 
 comparative cost by classes - 398 
 
 debt and interest 401-403 
 
 ■investigation 402-403 
 
 public service enterprises 398-401 
 
 accounting 399-400 
 
 administration 401 
 
 investiigatlon 401 
 
 ratio of maintenance and interest to revenue 397 
 
 tax rates 397 
 
 expenditures, see also under various classes 
 
 classified as to purposes and by classes and" municipalities, 
 
 1911, table , 510-569 
 
 comparison in municipalitiies over 5000, 1910 and 1911. . . . 314-320 
 
 methods of investigation 286-293 
 
 classification of cities 286 
 
 alpha'betical list, by classes, of cities and viillages hav- 
 
 dng over 1000 population in 1910 ; 428-429 
 
 ' iclassification of receipts and expienditures 292-293 
 
 compared with census classification 292 
 
 consolidation of accounts 287 
 
 diifferences in fiscal years 287 
 
 other boards and funds 289 
 
 outstanding de'blt 288-289 
 
 school districts 287-289 
 
 school districts and miunicipalities whose boundaries 
 
 coincide 422 
 
 villages under 1000 population 292 
 
 data, how ohfcained 286-287, 289-290 
 
 ■schjedules sent out 410-421 
 
 'MquoT licenses, two per cent of 291 
 
 population 287 
 
 state grants, treatment of 290-291 
 
 armoiry aids 290 
 
 fire aids T 290-291 
 
 state loans, treatment of 291 
 
INDEX 570 
 
 "mineral" 310, 427 
 
 explanation of term 310 
 
 list of mineTal towns 427 
 
 population covered by study 384-385 
 
 references to individual cities 580-587 
 
 receipts, see also under various classes 
 
 classiifled as to sources, by classes and municipalities, 1911, 
 
 table 485-509,536-569 
 
 'Confusion of taxes and special assessments 253-254 
 
 scope of Investigation 286, 292 
 
 governmental organizations, 'Separate [funds, Ijoards and 
 
 districts covered by statistics 289 
 
 list of 422-426 
 
 villages under 1000 population 292 
 
 "town", explanation of term 310 
 
 variation witli size of municipality 384-396 
 
 comparative coasts tO' local taxpayers 391 
 
 law of decreasing expense 384 
 
 payments for maintenance and interest 393 
 
 population covered by study 384-385 
 
 distribution of population in Miinnesota, showing pro- 
 portion covered in study, table 385 
 
 public service iinanoes 393,395 
 
 ratio of maintenance and interest to revenues 393, 394 
 
 reiceipts by sources and expendituires by purposes for min- 
 eral and non-mineral towns, on the basis of per 
 cent of total T^y valuation and hy population for 
 
 classes 1 to 4 as units, 1911, table 386-387 
 
 purpose 385 
 
 relation to population 390-391 
 
 relation to vaJluation 391-392 
 
 average relation in 310 cities and villages excluding 
 
 those on the iron ranges, taMe ; 392 
 
 summary by classes for mineral and non-mineral towns, 
 
 diagram 394 
 
 summary by classes, showing valuations, levies, rates, debt 
 and interest, for mineral and non-mineral cities 
 
 and villages over 1000 population, 1911, table 388-389 
 
 purpose 390 
 
 valuation, basis of 385 
 
 wealth, debt and taxation 395-396 
 
 idebt and interest 396 
 
 tax rate 396 
 
 valuation 395 
 
 wealth, debt and taxation by classes and municipalities, 1911, 
 
 class 1 297-300 
 
 class 2 320-324 
 
 class 3 336-337 
 
 class 4 374-375 
 
580 
 
 wealth, debt and taxation, by classes, (cont'd) 
 
 class 5 536-569 
 
 comiparative statistics far classes 1 to 4 395-396 
 
 summary by classes for mineral and non-mineral 
 
 towns, diagi-am 394 
 
 summary by classes lor mineral and non-mineral 
 
 towns, 1911, table 388-389 
 
 data, where obtained 289-290 
 
 per cent of interest to tax levy, classes 1, 2 and Z, in 1911, 
 
 diagram 323 
 
 relation of net debt to true valuation, classes 1, 2 and 3, 
 
 in 1911, diagram 321 . 
 
 tables 454-483, 536-569 
 
 true tax rate for municipal and school purposes, classes 
 
 1, 2 and 3, 1911, diagram 319 
 
 CITIES AND VILLAGES REPORTED SEPARATELY IN CHAPTER XV, 
 COST OF GOVERNMENT 
 
 Ada 355, 372-373, 375-377, 42:5, 429, 475, 502, 528 
 
 Adams 536 
 
 Adrian 365, 372-373, 375-377, 426, 429, 481, 507, 533 
 
 Aitkin 351,371,372-373,374,375-377,425,^129, 473,, 501;,.621 
 
 Albany 536 
 
 Albert Lea 301, 308, 310, 312, 313, 317, 319-323, 422, 428, 459, 489, 515 
 
 Alden .' 537 
 
 Alexandria 312,313,319,321,323,332, (423, 428, 463, 492, 518 
 
 Anoka 312, 313, 319, 321, 323, 325, 329, 336,, 337, 422, 423, 428, 461, 491 
 
 Appleton 361, 372-373, 375-377, 426, 429, 479, 505, 531 
 
 Arco 537 
 
 Argyle 537 
 
 Arlington 537 
 
 Ashby 537 
 
 Audubon 537 
 
 Aurora 343, 370, 372-373, 374, 375-377, 424, 427, 429, 469, 497, 523 
 
 Austin 307, 312, 313, 317, 319, 321-323, 422, 428, 458, 489, 515 
 
 Avoca 537 
 
 Barnesville 357, 372-373, 375-377, 425, 429, 477, 503, 529 
 
 Battle Lake 538 
 
 Belle Plaine 362, 372-373, 374, 375-377, 426, 429, 479, 506, S32 
 
 Beltrami • 533 
 
 Belview 538 
 
 Bemidji 309-313, 319,, 321-323, 422, 428, 459, 489, 515 
 
 Benson 350, 372-373, 375-377, 425, 429, 473, 500, 526 
 
 Bertha 539 
 
 (Big Falls 539 
 
 Biwabik 349, 370, 372-373, 374, 375-377, 425, 427, 429, 473, 499, 525 
 
 Blue Earth 339, 372-373, 375-377, 423, 429, 467, 495, 521 
 
INDEX 581 
 
 iBovey. .356, 371, 372-373, 374, 375-377, 378, 379, 401, 425, 427, 429, 476, 503, 529 
 
 Bowlus 539 
 
 Braham 539 
 
 Brajinerd 301, 305, 310, 312. 313, 315, 319-323, 422, 428, 457,, 487, 513 
 
 Brandon 539 
 
 Breckenrldge 345, 370, 372-373, 375-377, 378, 424, 429, 470, 497, 523 
 
 Brewster 539 
 
 Bricelyn 539 
 
 Bronson 540 
 
 Browns Valley 367, 371, 372-373, 375-377, 426, 429, 482, 508, 534 
 
 Buffalo 361, 372-373, 375-377, 426, 429, 479, 505, 531 
 
 Buffalo Lake 540 
 
 Buhl 369, 370-371, 372-373,374, 375-377, 378, 426, 427, 429, 483, 509, 53.5 
 
 Butterfield 540 
 
 Byron 541 
 
 Caledonia 357,370,372-373^374,375-377,425,429,477, 503,529 
 
 Callaway 541 
 
 Campbell 541 
 
 Canby 353, 371, 372-373, 375-377, 425, 429, 475, 501, 527 
 
 Cannon Falls 355, 370, 372-373, 375-377, 425, 429, 476, 503, 529 
 
 Carlos 541 
 
 Carlton 541 
 
 Cass Lake 343, 370, 372-373, 374, 375-377, 397, 424, 429, 469, 497, 523 
 
 Ceylon 541 
 
 Chaska 343, 372-373, 375-377, 424, 429, 469, 496, 522 
 
 Chatneld 361, 370, 372-373, 375-377, 378, 397, 426, 429, 479, 505, 531 
 
 Chisago City 541 
 
 Chisholm 301, 306, 310, 312, 313, 316, 319, 321-323, 422, 427, 428, 457, 488, 514 
 
 Clara City 542 
 
 Clements 542 
 
 Clinton 542 
 
 Clitherall 543 
 
 Cloquet ; 307, 311-313, 316, 319-323, 422, 428, 458, 488, 514 
 
 Cobden 543 
 
 Cohasset 543 
 
 Cokato 543 
 
 Coleraine 351, 370-371, 372-373, 374, 375-377, 378, 425, 427, 429, 474,i501, 527 
 
 Cottonwood 543 
 
 Courtland 543 
 
 Crookston 301, 306, 310, 312, 313, 316, 319, 321-323, 422, 428, 457, 488, 514 
 
 Cyrus 543 
 
 Darfur 543 
 
 Dawson 358, 372-373, 375-377, 426, 429, 477, 504, 530 
 
 Deerwood 544 
 
 Delano 367, 371,'.372-373, 374, 375-377, 426, 429, 483, 509, 535 
 
 Detroit 312, 313, 319, 321, 323, 325, 333, 337, 423, 428, 464, 493, 519 
 
 Donnelly 544 
 
 Dresbach 545 
 
582 INDEX 
 
 Duluth 293, 297, 300, 312-314, 319, 321, 323, 393, 400, 422, 454, 485, 510, 511 
 
 Dundee 544 
 
 Eagle Bend 545 
 
 B. Grand Forks 312, 313, 319, 321, 323, 325, 335, 336-337, 397, 423, 428, 465, 493, 519 
 
 Eden Valley -. 545 
 
 Edgerton . 545 
 
 Edina 363, 372-373, 374, 375-377, 378, 397, 426, 429, 480, 506, 532 
 
 Elk River 545 
 
 Ellswortli 545 
 
 Ely 31i2, 313, 319,, 321, 323, '325, 329, 336, 337, 423, 427, 428, 462, 491 
 
 Elyslan 545 
 
 Emmons 545 
 
 Erskine 545 
 
 Eveletli 301, 307, 310, 312, 313, 316, 319, 321-323, 422, 427, 428, 458, 488,514 
 
 Excelsior 369, 371-373, 375-377, 426, 429, 483, 509, 535 
 
 Eyota 546 
 
 Fairmont 312, 313, 319, 321, 324, 325, 333, 423, 428, 464, 493, 515 
 
 Fall Lake 546 
 
 Faribault 305, 310, 312, 313, 315, 319, 321-323, 422, 428, 457, 487, 513 
 
 Farley 378 
 
 Farmington ..368,371-378,426,429,483, 509,535 
 
 Farris 546 
 
 'Fergus Falls 307, 310, 312, 313, 317, 319, 321-323, 422, 428, 459, 489, 515 
 
 Fertile 547 
 
 T'orada 547 
 
 'Forest Lake 547 
 
 Fosston 366, 372-373, 375-378, 426, 429, 482, 508, 534 
 
 •Fowldes " 378 
 
 Frazee '. 351, 370, 372-377, 425, 429, 473, 500, 526 
 
 Gaylord 547 
 
 Georgetown 547 
 
 Gibbon 547 
 
 Gilbert 349, 372-377, 425, 427, 429, 473, 499, 525 
 
 Glencoe 347, 372-373, 375-377, 424, 429, 471, 498, 524 
 
 Glenwood 341, 371-373, 375-377, 424, 429, 468, 495, 521' 
 
 Glyndon 547 
 
 G'Oodliue 548 
 
 Good Thunder 547 
 
 Graceville 548 
 
 'Grand Marais 548 
 
 Grand Meadow 549 
 
 Grand Rapids 341, 370, 372-373, 375-377, 424, 427, 429, 468, 495, 521 
 
 Granite Palls 355, 372-373, 375-377, 422, 425, 429, 475, 502, 528 
 
 'Grey Eagle 549 
 
 'Grove City 549 
 
 Hackensack 549 
 
 Hadley 549 
 
 Hallock 549 
 
INDEX [,s:i 
 
 Hancock '. 549 
 
 Hanley Falls. 549 
 
 tHanska 550 
 
 Hardwick . . , 550 
 
 Hastings 312, 813, 319, 321, 323, 324-325, 329^336, 337, 422, 423, 428, 461, 491 
 
 Hawley 550 
 
 Hayfield 551 
 
 Hector 551 
 
 Hendrum 551 
 
 Henning 551 
 
 Herman 551 
 
 Heron Lake 551 
 
 Hibbing 301, 305,310,312,313,315, 319-323,422,427,428, 457,487,513 
 
 , Hill City. 551 
 
 Hills 551 
 
 Hoffman 552 
 
 Holland 552 
 
 Hopkins (see West Minneapolis) 
 
 Houston 552 
 
 Hutchinson 339, 371-373, 375-377, 423, 429, 467, 494, 520 
 
 International Falls 354, 370, 372-378, 425, 429, 475, 502, 528 
 
 Ivantioe 553 
 
 Jackson 344, 372-373, 375-377, 424, 429, 469, 497, 523 
 
 Janesville 363, 371-373, 374-375, 426, 429, 480, 507, 533 
 
 Jasper 553 
 
 Jordan 364, 370, 372-373, 375-377, 426, 429, 481, 507, 533 
 
 Karlstad 553 
 
 Kasota 553 
 
 Keewatin 427,553 
 
 Kellogg 553 
 
 Kennedy 553 
 
 Kenyon 361, 372-373, 375-377, 426, 429, 479, 505, 531 
 
 Kerkhoven 553 
 
 Knife River 554 
 
 'La Crescent 554 
 
 Lake City 312, 313, 319, 321, 323, 325, 331, 422, 423, 428, 463, 491 
 
 Lake Crystal 367, 372-373, 375-377, 426, 429, 482, 508, 534 
 
 Lake Wilson 554 
 
 Lanesboro 555 
 
 Laporte 555 
 
 Lester Prairie 555 
 
 Le Sueur , 347, 372-373, 375-377, 424, 429, 471, 499 ,525 
 
 Lewiston 555 
 
 iLewisvllle 555 
 
 ILismore 555 
 
 Litclifield 339, 372-373, 375-377, 423, 429, 467, 495, S21 
 
 Little Falls 301, 308, 310-313, 317, 319-323, 422, 428, 459, 489, 515 
 
 Long Prairie 360, 371-373, 375-377, 426, 429, 479, 505, 531 
 
584 INDEX 
 
 Lucan 555 
 
 iLuce 555 
 
 Luverne 312, 313, 319, 321, 323, 335, 423, 428, 465, 493, 519 
 
 Lyle 556 
 
 Mcintosh 556 
 
 McKinley 427, 556 
 
 Mabel 557 
 
 Madelia 359, 372-373, 375-377, 426, 429, 476, 504, 530 
 
 Madison 346, 372-373, 375-377, 424, 429, 471, 498, 524 
 
 Madison Lake 557 
 
 Mankato 301, 303, 310, 312, 313^ 315, 319-323, 422, 428, 456, 487, 513 
 
 Mapleton 557 
 
 Marble 427, 557 
 
 Marietta 557 
 
 Marine 557 
 
 Marshall 342, 372-373, 375-378, 424, 429, 469, 496, 522 
 
 Mazeppa 557 
 
 Meire Grove 557 
 
 Melrose 312, 313^ 319, 321, 323, 324-325, 335, 336, 423, 428, 465, 493, 519 
 
 'Menahga 558 
 
 Mesaba 427, 558 
 
 Milaca 365, 372-378, 401, 426, 429, 481, 507, 533 
 
 Milan 558 
 
 Minneapolis.. 288, 293-298, 300, 312-314, 319, 321, 323, 393, 395, 422, 454, 485, 
 1 [510, 511 
 
 Minneota 559 
 
 Minnetonka Beach 559 
 
 Montevideo 312, 313, 319, 321, 323, 324, ,331, 336, 337, 423,, 428, 463, 492, 518 
 
 Montgomery 359, 372-373, 375-377, 426, 429, 478, 505, 531 
 
 Moorhead 312, 313, 319,, 321, 323, 325, 327, 33>6, 337, 379,, 422, 423, 428, 461, 490 
 
 Moose Lake 559 
 
 Mora 559 
 
 Morris 350, 372-373, 375-377, 425, 429, 473, 500,526 
 
 Morristown 559 
 
 Morton 559 
 
 Mountain Iron 357, 370-378, 426, 427, 429, 477, 503, 529 
 
 Mountain Lake 366, 371-373, 375-378, 426, 429, 481, 508, 534 
 
 Murdock 559 
 
 Nashwauk 343, 370, 372-373, 375-377, 424, 427, 429, 469, 496, 522 
 
 INerstrand 559 
 
 'Newport 5610 
 
 New Prague 353, 372-375, 422, 425, 42S, 474,. 501, 527 
 
 'New Richland 560 
 
 New Ulm 301, 309, 310, 312, 313, 317, 319-323, 422, 428, 459, 489, 515 
 
 New York 560 
 
 'Nicollet 561 
 
 Northfleld 312,313,319,321,323,324-325,330,336,423,428,463,491 
 
 North Mankato 359, 370-373, 375-377, 426, 429, 477, 504, 530 
 
ixDBx: 585 
 
 North St. Paul 355, 372-373, 375-377, 422, 425, 429, 476, 503, 529 
 
 Ogilvie 561 
 
 Olivia 561 
 
 Onamia 561 
 
 Ortonville 347, 372-373, 375-378, 424, 429, 471, 498, 524 
 
 Osakis 369, 371-373, 375-378, 426, 429, 483, 509, 535 
 
 Osseo 561 
 
 Owatonna 309, 311-313, 317, 319, 321-823, 422, 428, 459, 489, 515 
 
 Park Rapids 346, 372-373, 375-377, 424, 429, 471, 498, 524 
 
 Pelican Rapids 368, 372-373, 375-377, 426, 429, 483, 509, 535 
 
 Pequot • 561 
 
 Perham 356, 372-373, 375-377, 425, 429, 476, 503, 529 
 
 ■Pillager . 561 
 
 Pine City 360, 372-373,375-377,422,426,429, 478,505,531 
 
 Pine Island 561 
 
 Pipestone 338, 372-373, 375-377, 423, 429, 466, 494, 520 
 
 Plainview 363, 372-373, 375-377, 426, 429, 480, 507, 533 
 
 'Porter 562 
 
 Preston 362, 370, 372-373, 375-377, 426, 429, 479, 506, 532 
 
 Princeton 352, 372-373, 375-377, 425, 429, 474^, 501, 527 
 
 Proctorknott 341, 370-378, 422, 424, 429, 468, 495, 521 
 
 Rainy River ■ 378 
 
 Randall 562 
 
 Red Lake Palls 347, 370, 372-377, 424, 429, 471, 499, 525 
 
 Red Wing 304, 312, 313, 315, 319-321, 323, 422, 428, 456, 487, 513 
 
 Redwood Falls .351, 370, 372-373, 375-377, 422, 425, 429, 473, 500, 526 
 
 Renville 363, 372-373, 375-377, 426, 429, 480, 506, 532 
 
 Revere 562 
 
 Richfield. . .312,, 313, 319, 321, 323, 324-325, 333, 336-337, 397, 423, 428, 464, 493, 519 
 
 Richmond 563 
 
 Richville 563 
 
 Rochester 301, 305, 310, 312, 313, 316, 319-3-23, 422, 428, 457, 487, 513 
 
 Roseau 563 
 
 Rose Creek 563 
 
 Rothsay 563 
 
 Royalton 563 
 
 Rush City 563 
 
 Rushford 369, 372-373, 375-377, 422, 426, 429, 483, 509, 535 
 
 Rushmore 563 
 
 Ruthton 564 
 
 Rutledge 564 
 
 St. Charles 364, 372-373, 375-377, 426, 429, 481, 507, 533 
 
 St. Cloud 303, 312, 313, 315, 319, 321, 323, 422, 428, 455, 486, 512 
 
 St. James 342, 372-373, 375-377, 424, 429, 469, 496, 522 
 
 St. Louis Park 349, 372-378, 401, 425, 429, 472, 499, 525 
 
 1st. Martin 564 
 
 Bt. Paul.. 288, 293-297, 299, 300, 312-314, 319, 321, 323, 393, 422, 428, 454, 485. 
 
 [510, 511 
 
586 INDEX 
 
 St. Paul Park '^^'° 
 
 St. Peter 312, 313, 319, 321, 323, 325, 327, 422, 423, 428, 461, 490 
 
 St. Vincent ^^^ 
 
 Sanborn ^^° 
 
 Sandstone • 345, 370, 372-377, 424, 429, 470, 497, 523 
 
 Sauk Center 341, 372-373, 375-377, 424, 429, 468, 495, 521 
 
 Sauk Rapids 349, 370, 372-377, 397^ 424, 429, 472, 499, 525 
 
 iSeaforth 565 
 
 Shakopee 340, 371-373, 375-377, 424, 429, 467, 495, 521 
 
 iShevlin '. 565 
 
 Silver Lake 565 
 
 Sleepy Bye 340, 372-373, 375-377, 424, 429, 467, 495, 521 
 
 iSouth Haven 565 
 
 South St. Paul 312, 313, 319, 321, 323, 324, 325, 327, 336, 337, 422, 423, 428, 
 
 [461, 490 
 
 South Stillwater 357, 372-373, 375-377, 422, 426, 429, 477, 503,-529 
 
 'Spicer 565 
 
 Springfield 354, 372-373, 375-377, 425, 429, 475, 502, 528 
 
 Spring Valley 345, 370-373, 375-377, 424, 429, 471, 497, 523 
 
 Staples 312, 313, 319, 321, 323, 325„335, 336h337, 423, 428, 465, 493, 519 
 
 iStephen 566 
 
 iStewart 566 
 
 Stillwater 301, 304, 311-313, 315, 319-323, 422, 427, 428, 456, 487, 513 
 
 Sturgeon Lake 566 
 
 Taconite 567 
 
 'Taylor's Falls 567 
 
 Thief River Palls 312, 313, 319, 323, 324, 329, 335, 336-337, 423, 428, 462, 491 
 
 Tower 365, 370, 372-373, 375-377, 426, 427, 429, 481, 507, 533 
 
 Tracy 344, 372-373, 375-377, 424, 429, 470, 497, 523 
 
 Truman 567 
 
 Two Harbors 312, 313, 319, 32i, 323, 325, 327, 336, 337, 423, 428, 460, 490 
 
 Tyler 567 
 
 ■mica . 567 
 
 Vergas 567 
 
 Vernon Center 567 
 
 Veseli 567 
 
 Virginia 303, 310-313, 315, 319, 321-323, 422, 427, 428, 455, 486,|512 
 
 Wabasha. . .312, 313, 319, 321, 323, 324, 334, 336-337, 422, 423, 428, 465, 493, 519 
 
 Wabasso 568 
 
 Wadena 345, 372-373, 375-377, 424, 429, 470, 497, 523 
 
 Walker 56S 
 
 Walnut Grove 568 
 
 Walters 569 
 
 Wanda 569 
 
 Warren ...352,372-373, 375-377,425,429,474,501,527 
 
 Waseca 312, 313, 319, 321, 323, 331, 336-337, 423, 428, 463, 492, 518 
 
 Watertown 569 
 
 Waterville 359, 371-373, 375-377, 426, 429, 478, 505, 531 
 
INDEX , 587 
 
 [Watson 569 
 
 IWaverly 569 
 
 Wayzata 569 
 
 Wells 348, 372-373, 375-377, 422, 424, 429, 472, 499, 525 
 
 (West Concord 569 
 
 West Minneapolis 312, 313, 319, 321, 323, 325, 326, 331, 423, 428, 463, 492, 518 
 
 West St. Paul 312, 313, 319, 321, 323-325, 333, 337, 422, 423, 428, 465, 493, 519 
 
 Wheatland 378 
 
 Wheaton 358, 371-373, 375-377, 426, 429, 477, 504,530 
 
 White Bear 353, 372-377, 425, 429, 475, 501, 527 
 
 Willmar 312, 313, 319, 321, 323, 324, 325, 328, 337, 423, 428, 461, 491 
 
 Wlndom 348, 372-373, 375-377, 424, 429, 472, 499, 525 
 
 "Winnebago City 353, 372-373, 375-377, 425, 429, 475, 501, 527 
 
 -Winona 303, 310, 312, 313, 315, 319-323, 422, 428, 455, 486, 512 
 
 Winthrop 367,371-373, 375-377, 426, 429, 482, 509, 535 
 
 Worthington 339, 372-373, 375-377, 423, 429, 46,7, 494, 520- 
 
 'Young America 569 
 
 Zumbrota 365, 371-373, 375-377, 426, 429, 481, 507, 533